Komparace leasingu a bankovního úvěru při financování investic

Abstract

The bachelor thesis deals with the issue of decision making of companies about which of the methods of financing the acquired property to use. The aim is to compare two of the most common tools - leasing and bank credit in the environment of two different fictitious companies and to determine which product is more cost-effective for each business. The theoretical part describes in detail the leasing and the bank credit not only through characteristics and distribution to species, but also in ways of pricing, history, legal regulations, administration, advantages and disadvantages. In practical part, the cost of these instruments are compared in these situations using the methods of discounted expenses and methods of net advantage of leasing. There is also a comparison of their administrativ, risks, impacts on accounting and property relationships. The conclusion includes an evaluation of the best way of financing for these companies.