Komparace možností financování dlouhodobého majetku

Abstract

The aim of this bachelor thesis is the comparison of the long-term assets funding possibilities with focus on funding by a leasing. This source was chosen by a selected company as the only source of funding for purchase of a new truck vehicle RENAULT MIDLUM 180.12 ML. To fulfil this goal a tender of five offers of approached leasing companies will be held. The bachelor thesis is divided into 5 chapters, introduction and conclusion included. Second part of this thesis is focused on characteristics of individual sources of financing, with greater part dedicated to the financing by leasing. Third part deals with the description of the methods that will be used for comparison of all variants of financing tenders. Specifically, methods of discounted expenses, method of annual percentual costs rate and other criteria such as leasing price, leasing coefficient and interest rate are described. In the fourth part the selected company is presented, evaluated investment included, followed by a comparison of chosen variants of financing based on methods mentioned in chapter 3 and also proposal of the most suitable variant is made.