National Repository of Grey Literature 3 records found  Search took 0.02 seconds. 
The Proposal for an Appropriate Method of a Company Car Fleet Funding
Trhlíková, Jana ; Kukulová, Martina (referee) ; Kocmanová, Alena (advisor)
The master‘s thesis concerns an analysis of the current estate of the company car fleet in the company ABB Ltd. and with a proposal of an appropriate method of its funding. The thesis considers the theoretical base of funding methods and account and tax aspects of lease funding. In the next part the current estate and current funding is analysed. Chosen leasing companies and their offers of financial and operational leasing are examined. In the suggestions part different methods of lease funding are compared. The monthly costs of each method of funding are reckoned and the appropriate method is suggested considering account and tax aspects. This method will decrease the costs of the company car fleet and will increase the efficiency of its controlling.
The Proposal for an Appropriate Method of a Company Car Fleet Funding
Trhlíková, Jana ; Kukulová, Martina (referee) ; Kocmanová, Alena (advisor)
The master‘s thesis concerns an analysis of the current estate of the company car fleet in the company ABB Ltd. and with a proposal of an appropriate method of its funding. The thesis considers the theoretical base of funding methods and account and tax aspects of lease funding. In the next part the current estate and current funding is analysed. Chosen leasing companies and their offers of financial and operational leasing are examined. In the suggestions part different methods of lease funding are compared. The monthly costs of each method of funding are reckoned and the appropriate method is suggested considering account and tax aspects. This method will decrease the costs of the company car fleet and will increase the efficiency of its controlling.
Tax Incidence of An Estates Purchased by Financial Leasing
HOMMER, Petr
In the theoretical part I defined leasing. I mainly pointed out advantages and disadvantages, types of leasing, leasing process, tax and accounting aspects. In the practical part I compared three situations when buying a new car. Assignment of lease agreement, new leasing contract and loan financing. I made this comparison on the basis of administrative requirements, taxation and financial performance. On the basis of several methods and considerations I have concluded that the loan is the best way. Assignment of the lease agreement is at first sight very disadvantageous. Leasing is a specific accounting situation, which is often difficult for accountants too. A mistake can be easily made during accounting of leasing operations. Leasing is very complicated mainly from the tax point of view.

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