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Comparison of leasing and credit when buying a car Pneuservis, Ltd
Pršalová, Marcela ; Pevná, Jana (advisor) ; Turek, Josef (referee)
The main aim of this thesis is the comparison of the leasing and the credit when purchasing a car as a legal entity. At the beginning of the work is characterized by long-term assets, acquisition and financing methods. Following the characteristics of the leasing, types of the leasing, accounting and legislative definition of the leasing and compare of the advantages and disadvantages of the leasing. The next chapter deals with the loan, its systematization, types of bank credit, legislative definition and loan accounting and comparing its advantages and disadvantages. The fifth chapter discusses the development of the leasing in Czech Republic. The sixth chapter is devoted to a description of the business entity and acquisition of fixed assets. The seventh chapter describes the methods to be applied in the eighth chapter, that will offer leasing and credit. The conclusion will evaluate the results and make recommendations for most preferable funding method.
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