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The importance of leasing in the truck-transport company
BOČANOVÁ, Jana
The theme of this bachelor thesis is ?The importance of leasing in the truck-transport company?. The target of my work was to characterize, compare and evaluate advantages and disadvantages of financial and operative leasing, at first from theoretical point of view and later use the gained knowledge and apply it in the practical part, in which I dealt with the importance of leasing in the company Autodoprava Hanzalik s.r.o.
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Leasing Contract and its Application in Practice
Hrdlička, Tomáš ; Švarc, Zbyněk (advisor) ; Kotoučová, Jiřina (referee)
This thesis is focused on the topic of leasing especially from the legal point of view. The first part deals with history of leasing, definition of leasing, dividing of leasing according to different criterias and also with Czech leasing market. The following part is concerned with legal regulations of leasing (leasing contract) primarily in Czech, but also in European and international law and formulation of terms of the leasing contract as well. The final part contains the main objective of this thesis, which is analysis of the general commercial terms of the leasing contract and their comparison with legal regulations. In connection with this analysis, there are mentioned several suggestions and recommendations for improvement of the current situation.
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Financial and operative leasing by Czech accounting legislation and IFRS
Pustková, Aneta ; Nováková, Lenka (advisor)
The main goal of the bachelor thesis is a comparison of Czech accounting legislation and International Financial Reporting Standards in financial and operative leasing. The thesis is divided into two parts. The first one is devoted to Czech accounting legislation and the second one to International Financial Reporting Standards. The thesis gives the basic view about accounting of the financial and operative leasing. The differences between Czech and International Financial Reporting Standards in regards to this financial instrument are described and analyzed at the end of the thesis.
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Lease contract
Korecký, Ondřej ; Švarc, Zbyněk (advisor) ; Kotoučová, Jiřina (referee)
This thesis, "Lease contract", deals with the topic of leasing, especially with the legal aspects of lease transaction. In first part it describes the history of leasing, classification of lease operations according various criteria and advantages and disadvantages of leasing as a form of financing. Second part is focused on the description of Czech lease market, its development and the situation in year 2010. Third part is focused on the legal aspects of lease contract and lease transaction in Czech law and also in international law. Final part of thesis compares general terms and conditions of leasing of three selected companies on Czech market with general term which are recommended by Czech Leasing and Finance Association.
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Analysis of a renewal of a company fleet
TENDEROVÁ, Renata
The objective of the thesis is to find appropriate methods for creation and classification of an investment project that should be created while using these methods. The variants drawn were: purchase of the investment by a bank loan, fincial leasing with 30% extra refund, distribution of finshed products by hiring transport or hiring the vehicles using operative leasing and discounted cash flow method. Hiring of the transport was found the most reasonable variant for the company. The purchase of own vehicles is disadvantageous.
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