Komparace leasingu a úvěru jako alternativních nástrojů financování majetku

Abstract

The focus of the bachelor thesis "Comparison of Leasing and Credit as Alternative Ways of Property Financing" is the analysis of both these forms of financing when acquiring long-term property. The theoretical part is concerned with general characteristics, differences between various types of leases and loans, describing the advantages and disadvantages of these external sources of financing by defining terms such as leasing coefficient, amortization, interest, advance payment etc. The analytical part focuses first on the tax and accounting aspects of leasing and loans which are further compared based on qualitative and quantitative criteria.