Leasing dlouhodobého majetku pro těžbu v primárním sektoru národního hospodářství

Abstract

This thesis deals with financing fixed assets through leasing. In the first part of the thesis clarifies the theoretical aspects of this issue. This thesis explains concepts of private and foreign sources, its relation effecting financial leverage and tax shield. Furthermore, there is its definition of specific financing in the form of leasing. The practical part contains a comparison between offers and financing from leasing companies in the form of finance lease. There are determined values here in accordance with the predetermined criteria. The outcome is to determine the best offer from the leasing company in order to purchase a harvester Ponsse Beaver for BORL Servis, Ltd.