Srovnání leasingu a úvěru při pořízení dlouhodobého hmotného majetku

Abstract

The main theme of this bachelor essay „The comparison of Leasing and Credit for Acquisition of Tangible Fixed Assets“ is comparison of two mentioned possibilities of financing by the investment. The bachelor essay is divided into three parts. The first and the second part is focused on some general characteristic of the sources of funding, especially the leasing and the credit. The third parts was devoted to the comparising of the leasing and the credit for acquisition of the machine by using financial methods. The aim of this bachelor essay is comparison of effectiveness for acquisition of machine by financial leasing and specific credit by using methods the discounted costs, RPSN, leasing coefficient, leasing price, the total cost of the credit and coefficient of increase.