| |
| |
|
The Use of Credit and Leasing to Acquire Assets
Němcová, Radka ; MBA,, Jiří Daniel, (referee) ; Ptáček, Roman (advisor)
The diploma thesis deals with the comparison of two forms of financing assets. The theoretical part is focused on general characteristics of credit, leasing, advantages, disadvantages, and presents a selected methods of comparison and financial analysis indicators. In the practical part is processed the financial analysis of the selected company before acquire of an asset. In the next part is processed a comparison of two alternatives of financing using selected methods and processing of financial analysis after asset acquisition. Finally, the work deals with evaluation and recommendations which alternative of financing is preferable.
|
|
Komparace leasingového a úvěrového financování dlouhodobého hmotného majetku v podniku působícím v oblasti zdravotnictví
Hajaš, Jindřich
Hajaš, J. The comparison of the leasing and loan financing of tangible fixed assets in the enterprise operating in the health sector. Bachelor thesis. Brno: Mendel University, 2018. The bachelor thesis deals with the comparison of leasing and loan financing of tangible fixed assets, namely by buying a truck, into a company operating in the field of health care. The aim of the thesis is to choose the appropriate financing form. The theoretical part summarizes issues related to financial leasing and loan, including law and tax arrangements. In the practical part, on the basis of the company's request, is compared the financing offer through financial leasing and loan in terms of the method of discounted costs and the net advantage of leasing. The output of the thesis is a summary of the advantages of individual forms of financing and the recommendation of the choice of form of financing.
|
|
The Use of Credit and Leasing to Acquire Assets
Němcová, Radka ; MBA,, Jiří Daniel, (referee) ; Ptáček, Roman (advisor)
The diploma thesis deals with the comparison of two forms of financing assets. The theoretical part is focused on general characteristics of credit, leasing, advantages, disadvantages, and presents a selected methods of comparison and financial analysis indicators. In the practical part is processed the financial analysis of the selected company before acquire of an asset. In the next part is processed a comparison of two alternatives of financing using selected methods and processing of financial analysis after asset acquisition. Finally, the work deals with evaluation and recommendations which alternative of financing is preferable.
|
| |
| |
|
The impact of taxation on decision-making between leasing and loan.
Zemanová, Radka ; Marek, Petr (advisor) ; Podškubka, Tomáš (referee)
The decision making between leasing and loan. Impact of taxation on deciding - income tax and value added tax. General characteristic of the leasing and the loan. The legislative and tax definition of leasing and bank loan. Main advantages and disadvantages of financing through leasing or loan. Discounted costs, net leasing advantage. A practical example of a decision on the financing of passenger car and machinery.
|