Komparace vybraných zdrojů financování dlouhodobého majetku

Abstract

The aim of this bachelor thesis is to compare and select chosen methods of long-term asset financing, specifically an investment in the acquisition of a commercial vehicle valued at 3,000,000 CZK. For this purpose, the thesis focuses on comparing two primary forms of financing, namely business loans and financial leasing. For an objective assessment, the financial services of three banks were selected, specifically Česká spořitelna, ČSOB, and Komerční banka.

The theoretical part of this thesis establishes the definitions of long-term assets, strategies for their financing, and methods of cost evaluation, including the annual percentage rate of charge (APR).

The practical part applies these criteria to specific financing offers, calculating the APR, repayment schedules, and total costs for the individual offers of business loans and lease financing. Furthermore, within the scope of lease financing, the impact of varying down payment amounts is taken into consideration.

The conclusion of the thesis provides an evaluation of all the gathered data and proposes the optimal method of financing for the given time, location, and under the given financial conditions.