In the final thesis I deal with problems of lease reporting according to effective framework of International Financing and Reporting Standards. In the thesis, which is divided into theoretical and practical part, I focus on impacts of leasing transactions primarily on the lessee side. In the theoretical part of thesis that is divided into three subchapters I summarize facts about leasing. The first two subchapters are based on standard IAS 17. I devote the third subchapter to preparation of new standard, which should replace IAS 17. The aim of the practical part of the thesis is to find out which way the European airlines use to finance their aircraft, I focus especially on using of both types of leasing. Therefore in the second part of the thesis I analyze annual reports of European aircrafts and examine how much these airlines exploit the possibility to finance the aircraft by leasing and how they report it in their annual reports.

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.

Master’s thesis deals with the selection fitting variant of the financing of a new machine in the company TREY CZ, s. r. o. It focuses on the comparison of particular offers of leasing companies and banks. The goal of the thesis is to selection of an optimal variant for financing of the new machine.

Master’s thesis deals with problems of external financing of a washing tubs WIP for company Renova Malec – Kadlec s.r.o., concretely the selection of fading between the financial leasing and Bank loan. The work focuses on comparing specific on comparing and bank. The goal of the thesis is to select the most appropriate funding method.

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 theme of my diploma thesis is "Lease versus credit." The first part deals with relatively independent terms of the lease and credit of their definition and methods of accounting. It also deals with the tax and legislative changes which in the area of leases and credits in recent years occurred. Main section is devoted to comparing the differences between themselves, leasing and credits. There are advantages and disadvantages of both forms of financing, while the main attention is focused on business deciding between leasing and credit for making investments. Two methods will be introduced: net advantage of leasing and discounted costs of leasing and credit. The use of these methods is demonstrated on a practical example.

Trabajo de suficiencia profesional / La investigación está basada en una metodología de investigación Aplicativa No Experimental y Descriptiva de Proyección, donde el objetivo principal es proponer una alternativa de financiamiento que se adapte al proyecto de implementación de un nuevo terminal para la Empresa de Transportes Móvil Tours en la ciudad de Lambayeque. Dentro de la investigación se busca también evaluar el posicionamiento de la Empresa Móvil Tours sobre los usuarios de la ciudad de Lambayeque mediante un estudio de mercado, para así obtener la viabilidad del Proyecto de Inversión. Por lo que se empleó instrumentos de recolección de datos como la entrevista y las encuestas a una muestra de 100 personas mayores de edad dentro de la ciudad de Lambayeque. Para el cumplimiento de los objetivos específicos trazados, se tuvo que elaborar un presupuesto relacionado a la actividad del servicio de transporte, luego se evaluó las alternativas de financiamiento propuestas por las entidades financieras, así como el autofinanciamiento con capital propio. Para evaluar la viabilidad, se ha utilizado un horizonte de tiempo de 5 años para proyectar el retorno de la inversión, donde se concluye que existen expectativas interesantes para ingresar al mercado de transporte terrestre de pasajeros en la ciudad de Lambayeque. Finalmente se propone una alternativa de financiamiento que adecue a las condiciones del proyecto, utilizando los plazos de pago adecuados y representando un costo financiero ventajoso considerando las tasas especiales a las que se ha logrado acceder, por la condición de buen cliente de Móvil Tours en los bancos.

Trabajo de suficiencia profesional / El presente trabajo de investigación se obtuvo como finalidad financiar una maquina cosechadora para poder incrementar la utilidad y la disminución de los costos de los agricultores , para esto se analizó 3 alternativas de financiamiento la primera alternativa fue alquiler de la maquina cosechadora, la segunda alternativa es el prestamos bancario, para realizar la compra al contado de la maquina cosechadora y por último la tercera opción es el financiamiento mediante el leasing , sobre esto se obtuvo que la mejor opción para los agricultores de la ciudad de Ferreñafe - sector Soltin es el financiamiento mediante el leasing pues con esta alternativa su utilidad incrementa y sus costos se reducen.

published_or_final_version / Business Administration / Master / Master of Business Administration

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