Porovnání možností financování dlouhodobého majetku

Abstract

This bachelor thesis concentrates on comparison of financing sources of big-term assets of CineStar, Inc. The bachelor thesis is dividend into two parts. First describe brief characterization of the project financing options, e.g. cash, bank loan and leasing. Furthermore, this theoretical part discusses methods of the evaluation of funding sources. Comparison of theoretical background with practical activities allowed in the second part of this work to evaluate the optimal source of the financing of long-term assets using the annual percentage rate of charge, discounted costs and the implicit interest rate for leasing. The result of this work is the proposal optimal way of long-term asset-financing.