Výběr optimální formy financování dlouhodobého majetku

Abstract

The aim of the thesis is the comparison of the forms for the long-term assets financing – leasing and credit – and a selection of the optimal form for financing. The thesis is divided into tree parts. The first two chapters are aimed theoretically at the sources for the long-term assets financing and the methods of appraisal of the sources for financing that are applied in the third chapter. There is a scale of the methods for the long-term decisions, however only few of them were chosen for this thesis – the method of the annual percentage rate, the method of the discount expenses and the method of the neat advantage of leasing. The last part includes a comparison of the several variations and an evaluation of the results. The main aim of the thesis is a selection of the optimal variation for the long-term assets financing. The results suggest that on the base of the acquired offers of leasing companies and banking credits is the most advantageous variation for the long-term assets financing the leasing offer of the company that is called UniCredit Leasing with the advance payment of 15 %.