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Evaluation of the Financing Fixed Assets Method
HRDLIČKOVÁ, Michala
This bachelor thesis deals with the selection of the optimal way of financing the acquisition of fixed assets of a company with regard to costs, availability, risks and tax aspects. For fixed assets, it is necessary to take into account the financial situation of the company and make a decision based on the facts found. Therefore, the aim of this bachelor thesis is to find the most advantageous way of financing newly acquired fixed assets from the point of view of Autodoprava Nemrava, s. r. o., which prefers financing by means of credit or financial leasing. The company plans to purchase a Man TGX18510 tractor. The reason for the purchase is to expand the fleet and increase competitiveness. The paper is based on internal data provided by the selected company and on financing offers provided by selected financial institutions. For each of the loan and finance lease offers, their administrative complexity, repayment sum, tax saving, net expenditure and net discounted expenditure are determined. The net discounted expenditure is also the main criterion for selecting the best financing offer. The offer representing the lowest net discounted costs will therefore be selected for the financing of the tractor unit in question.
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