Porovnání vybraných způsobů financování dlouhodobého majetku

Abstract

The aim of bachelor thesis is the assessment and selection of the optimal alternative of long –term assets funding. The subject of the evaluation will be four offers of lease financing the acquisition of a DAMBACH HI-Racker 1200 ZT IF order-picking stacker, which have been independently proposed by leasing companies Leasing České spořitelny, ČSOB Leasing, Volksbank Leasing and Raiffeisen Leasing. The bachelor thesis is divided into five chapters. The second chapter of the thesis is focused on description of the long-term assets and possibilities of financing its purchase. In the third part individual methods of assessment of funding sources are described, which are divided into static and dynamic methods. The fourth chapter deals with the investment description and the conditions for financing given by the company. Methods described in the theoretical part are subsequently used and optimal alternative of investment financing is chosen.