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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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Leasing
Kamarádková, Denisa ; Škerlíková, Tatiana (advisor) ; Janičíková, Monika (referee)
Bachelor thesis shows the development of the leasing market as a whole and the services of leasing company Volkswagen Financial Services. Correlation analysis was carried for the purpose of determining how the economic situation affects the volume of leases. This analysis showed continual improvement of market indicators after the financial crisis in 2008, but number of leases grew just slightly. The merits of operational leasing, financial leasing and loans from the above mentioned company were analyzed using calculation of lease payments. Financial leasing is a little more expensive than loan. Work confirmed that interest rates and risk premiums of banks are affected by the market situation and the monetary policy of the Czech National Bank.
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Comparison of the reporting of leasing according to czech legislation and IFRS
Duong, Thanh Dat ; Procházka, David (advisor) ; Vácha, Petr (referee)
The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also describes a explains the general reporting procedure of the leasing in accordance with both mentioned regulartions from the lessor´s and lessee´s view. The practical part contains the application of the knowledge gained from the theoretical part on a real leasing contract including a conclusion about the impact on the financial statements.
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Rental, tenancy and leasing - Conformity and differences
Jindra, Petr ; Švarc, Zbyněk (advisor) ; Štěpánek, Petr (referee)
The thessis focuses on comparison of rental, tenancy and leasing in legal and practical perspective. The aim is to find out how can these instruments be used for acquisition of movable property for private needs. A car has been chosen as an example. For research and evaluation there have been chosen methods of analysis and comparison. Common habit of private persons in acquisitions of cars is to take a credit or leasing from financial institution. The author of this thessis compares offers of those two methods along with an offer for rental as well as their terms and conditions. Car rental has come out as the cheapest in examined case. The results of examination cannot be generalized, because this case has been evaluated under specific conditions.
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The operational and financial leasing of cars (accounting and tax view)
Sedláčková, Sylvie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The theme of my thesis The operational and financial leasing of cars (accounting and tax view) is the evaluation of the advantages of these two forms of financing. Firstly there are basic terms and types of leasing after that the situation on Czech leasing trade is evaluated. Subsequently the accounting and tax view on operational and financial leasing is processed. Theoretical knowledge is applied to practical case study, there is evaluated the most optimal form of financing a car.
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Implementation of leasing solution into ERP Microsoft Dynamics Navision
Juřík, Vlastimil ; Smutný, Zdeněk (advisor) ; Říhová, Zora (referee)
This master's thesis delivers a comprehensive view at leasing business processes running in small and medium-sized leasing companies including the feasibility of their support through an imple-mentation of leasing application software. The first objective of this thesis is the design of an application software system, which will cover general leasing process in small and medium-sized leasing companies for the purpose of development packaged application software system suitable for implementation into small and medium-sized leasing companies. The second objective is a design of a specific implementation of a software system defined in previous objective of thesis. The design of an implementation is based on Microsoft Dynamics Sure Step project management methodology, which was adapted for the purpose of implementation of designed leasing application software into medium-sized leasing company. The first part of the thesis introduces basic concepts occurring throughout whole thesis for a clear understanding of the purpose of the practical work and its processing. The second part describes the Microsoft Dynamics platform as a variety of business software tools suitable for departmental development of leasing solution. This platform includes project management methodology suitable for the business software tools. The third part contains a design of an application software covering general leasing process. The fourth part describes the design of a specific implementation of a leasing application software system defined in previous part of thesis into medium-sized leasing company.
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Methods of financing passenger cars – operating lease
Brejcha, Jiří ; Slunčík, Peter (advisor) ; Klečka, Jiří (referee)
The aim of this bachelor thesis is to list and describe basic methods of financing passeger cars focusing on the method of operating lease. First part of this bachelor thesis focuses on specificities of basic methods of financing passenger cars. This part also focuses on the progression of operating lease and financial lease on the czech market. Second part of this Bachelor Thesis focuses on the offer of operating lease to individuals on the czech market and also on analysing the advantageousness of two selected offers for individuals beside choosing basic method of financing passenger cars -- purchasing passenger cars from their own recources.
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External financing fixed assets from accounting and tax point of view
Šťovíčková, Martina ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis analyses the ways of external financing above all from the accounting and tax perspective through lease and loan. The first part defines the financial lease and loan, the way how they are captured in accounting and their relations to taxes. There are advantages and disadvantages of both ways of financing listed and analysed in more details. The second part of the thesis compares the acquision of assets through loan or lease. The ways of financing are compared from the administrative and tax perspective as well as the financial cost of the investment.
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Loan and lease financing from the perspective of accounting and taxatio
Lelitovská, Monika ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the individual sections of the Czech economy.
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Leases in a chosen company
Balík, Pavel
The subject of this thesis is the comparison of reporting leases according to Czech accounting systems, International Financial Reporting Standards and the revised Exposure Draft 2013 from the perspective of lessee. The theoretical part presents analysed accounting systems and sets out their principles when reporting. Attention is paid to the harmonization of International Financial Reporting Standards with US GAAP and comparison with Czech accounting legislation. An equally important aspect of this section is the introduction of revised Exposure Draft 2013 and its impact on reporting of leases. The basis for the practical part of the thesis are two types of lease contracts provided by the selected company. Furthermore, entry into accounts is shown applying different accounting methods. Conclusion is drawn based on different accounting systems and an analysis of the impact on the company's financial statements is provided. In particular, it is the balance sheet and profit and loss statement.
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