Leasing a vybrané formy financování majetku

Abstract

The topic of my bachelor's thesis is focused on a questions of leasing especially and comparison of leasing with credit and cash purchase. By executing my thesis we have come to the conclusion, that the year 2008 was „key year“ for leasing, after which a popularity of leasing has dropped rapidly, because financial leasing lost tax advantage – especially this tax advantage of financial leasing formed his popularity. However nowadays always leasing is used at the purchase of automobiles, cargo trucks, but also machines and others equipments. Leasing costs are more expensive than credit mostly and also credit seems preferable thanks to an enumeration of essential disadvantages of leasing. Therefore credit is recommended by sellers and financial advisers more. The result of the model example has evaluated leasing as the optimal form of the financing. Applied methods of the thesis are: description, logical – analysis, abstraction, empirical – measurement.