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Financial leasing versus bank loan in determination purchase of effects
Štoková, Soňa ; Gargošová, Jarmila (referee) ; Zeman, Václav (advisor)
The main goal of this study is to compare two forms of asset financing i.e. leasing and bank lending. At the very beginning, there is a description of leasing, its history, benefits and disadvantages. Second part of the project provides definition of bank lending as a source of financing. The third part of the study compares either of financing options through discounted cash flow method patterned after a practical example. Finally, there is an evaluation of options and financial analysis so I”ll be able to find out the impact on the company.
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Faktory ovlivňující zůstatkovou hodnotu osobních automobilů v ČR
Bečková, Iva
Diploma thesis focuses on residual value of passenger cars in the Czech Republic. The aim is to find out, which factors and in which way affect the residual value. Accurate prediction of residual value is crucial for companies offering passenger cars on operating lease. The focus is not only on the impact of technical characteristics of a vehicle on its residual value but also on possibilities of improving predictions of residual value with the help of external data. Results show that it is highly appropriate to build models on car model level not only on brand level. There is found negative effect of milage, lease length, generation age and diesel engine on residual value within chosen group of cars. Furthermore, there is found positive effect of engine power, engine capacity and additional equipment on residual value within some car segments. In the thesis there are also outlined possibilities of incorporating external factors to residual value predictions.
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Leasing contracts in business relations
Svoboda, Martin
1 Abstract In my dissertation I am concerned with the issue of leasing in commercial relationships. Leasing is a legal concept that was taken over from abroad after 1989. A close connection with lease and relatively short legal history are probably the reasons behind the certain degree of heterogeneity of opinions on leasing. And the diverse opinions on leasing were the main reason for my choice of this topic. I was particularly interested in delimitation of leasing in relation to lease and in legal regulation of leasing. At the same time I assumed that despite the difference of opinions the practice of conclusion of leasing agreements will be unified, considering the large volume of leasing agreements concluded in our country each year. The aim of my dissertation was to cover the majority of the main lines of opinion on leasing, make a comparison of leasing and lease and to assess whether it is necessary to apply the statutory regulation of lease on leasing agreements. Another aim of the dissertation was to assess individual components of leasing relationship, i.e. its participants, subject and content (subjective rights and obligations), both on purely theoretical level and in terms of the specifics of leasing as reflected in concrete business terms and conditions. My primary concern during my work on the...
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Dopady implementace IFRS 16 na finanční situaci nájemce ve vybraných odvětvích
Steiner, Jiří
Steiner, J. The impact of implementation of IFRS 16 on financial situation of lessee in selected industry sectors. Diploma thesis. Brno: Mendel University in Brno, 2017. The diploma thesis deals with impact of implementation of new IFRS 16 standard on the lessee. The first part of the thesis defines lease, describes the lease financing and distinguishes types of leases. After that lease is described in the framework of international accounting standards, the current treatment IAS 17 is analyzed, there are described the main problems leading to the need for change, explained capitalization of lease and the new IFRS 16 standard is analyzed. The end of the first part focuses on issues relating to financial ratios. In the second part of the thesis comparison of reporting of lease according to IAS/IFRS and US GAAP is performed, there are identified lease intensive sectors, quantified impact of implementation of IFRS 16 on financial statements of lessee and its effect on selected financial ratios and Altman model is calculated. The conclusion summarizes all findings and recommendations formulated by author.
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Pozornost spotřebitele při rozhodování na webech poskytovatelů operativních leasingů
Jurášová, Lucie
The diploma thesis focuses on consumer behaviour on the website of providers operating leases. The aim of the thesis is to identify and describe the factors that affect consumers in this market. Based on findings of the whole research is formulated description of consumer behaviour in the operating lease market and recommendations for their providers. To realize this aim were used eye-tracking method (n=20), in-depth interviews (n=20) and questionnaire(n=118).
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Vliv nové klasifikace pronájmů podle IFRS 16 na finanční situaci a výkonnost podniku
Májková, Barbora
The aim of this diploma thesis is based on the analysis of the changes in the reporting of leasing, which is caused by changes in International financial reporting standards identify and quantify the effects of these changes on the financial position and productivity of selected companies. The thesis also identifies significant changes and reasons which led to the introduction of IFRS 16, farther compare of IFRS 16 with IAS 17 and US GAAP 842. In the application section, based on the analysis of the impacts on the financial statements caused by accounting leases according to the new rules and comparing them with the financial statements which was prepared under the old rules, identify significant changes in the financial analysis on selected companies and classify the potential impact on the financial position and productivity of businesses. On the basis of the results of the diploma thesis, two research questions are answered. These research questions determine whether changes in the reporting of operating leases will lead to the presentation of the financial situation and the productivity of the business, which will be more realistic and result in greater comparability of the reports.
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Selection of external form of company financing
Kovanda, Patrik ; Zinecker, Marek (referee) ; Meluzín, Tomáš (advisor)
This diploma thesis deals with the choice of a suitable form of an external financing for the selected company. Individual banking products and services are generally defined in the theoretical part. Defined banking products are then compared within the analytical part of this work. Analytical part of this work contains also some calculations. The most suitable financing method for the selected company is recommended within the last part of this work.
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Projekt financování zemědělské techniky s využitím cizího kapitálu
Kukumbergová, Iveta
The bachelor thesis focuses on available variants of financing agricultural machinery using outside capital in the branch of agriculture. The theoretical part defines basic concepts arising out of the topic, such as investment credit, leasing, subsidy. The second part concentrates on finding a suitable form of financing the company of AGRA Řisuty s.r.o.. The result is grounded on basic evaluation of financial and economic situation in the company and incorporates available market options, including the subsidy instruments.
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