Zhodnocení variant leasingového financování osobního automobilu

Abstract

This diploma thesis tries to combine the theoretical and the practical knowledge of the area of financial leasing. Basis of this work is an acquisition of a private car on a financial leasing the specific company. Objective of this diploma is to find out the most profitable variant of the financial leasing the certain car.

In the first part of the thesis, the leasing, its history, kinds and terms of the contract are characterized. Then are described individual methods of evaluation of a leasing funding.

The second part of the thesis shows the description of individual costs of capital (unknown, own, general). It is also described particular random processes which are used to simulation of random development or parameters.

In the last part there is calculated the discount factor which is used to transfer the discounted costs to the net present value of these costs. Then are through the use of discounted costs and method RPSN calculated particular variants of the leasing funding and the most suitable variant of the leasing funding for the specific company is chosen.