Porovnání a výběr optimální formy financování dlouhodobého majetku

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Miklasová, Marie

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The aim of this study is to compare and select the optimal form of financing of fixed assets and verify that the selected leasing company UniCredit Leasing has provided Tescoma best form of financing the purchase of cars for Skoda Fabia. The work contains three main parts - a description of the sources of financing business assets, methods of evaluation of sources of financing for fixed assets and analysis and selection of the optimal form of financing. The second chapter is purely theoretical, is briefly described property, its structure and possible ways of financing, mainly characterized by internal and external sources of funding. The third chapter lists the various methods which can evaluate the source. The fourth chapter is a practical part. Are comparing the various options and the subsequent evaluation shows that we respond to the question of whether the firm used the Tescoma best offer financing company car.

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Import 29/09/2010

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Business asset, asset finance, internal and external sources, APR, discounted costs, the net advantage of leasing, leasing price, lease rate.

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