When someone wants to rent a car, the customer will usually think twice about the company from which they want to rent. The decision will be based on factors such as good rates, quality and customer service. The service the company representative offers the client should be fast, clear and accurate. This goal cannot be achieved without an informative system that will enable the customer representative to answer the various questions the client might have.

Den kommersiella fastighetsmarknaden är till skillnad från bostadsmarknaden, inte utsatt för högre efterfrågan än utbud. Istället finns det ett större utbud för hyresgästerna att välja mellan. För att locka nya kunder måste fastighetsbolagen vara tillräckligt flexibla för att tillgodose behoven hos den eventuellt nya hyresgästen. Genom att anpassa anläggningarna för kundens behov säkerställer fastighetsägaren möjligheten att maximera hyresgästens vinst vilket i sin tur ökar viljan till att betala en högre hyra. Studien syftar till att undersöka vilka faktorer fastighetsbolagen utgår ifrån gällande riskminimering vid bedömning av hyresgästanpassningar.Studien genomfördes med hjälp av en kvalitativ metod för att samla information, åsikter och erfarenheter från fem liknande men olika fastighetsbolag, som är aktiva på fastighetsmarknaden. Företagens struktur skiljer sig åt då de inte arbetar i samma område.Studien kom fram till att de flesta företag som arbetar på fastighetsmarknaden arbetar på ett liknande sätt. Vad som skiljer dem från varandra är det faktum att de undviker vissa typer av kunder, som till exempel restauranger, spa-anläggningar, eller call-center. Den gemensamma nämnaren är att samtliga fastighetsbolag försöker undvika de branscher där de besitter minst kunskap. Bristen på kunskap och erfarenhet inom vissa områden försvårar bedömningen och tvingar företagen att spendera mer tid och pengar på att minimera risken för en negativ investering. För att minimera riskerna lägger alla företag stor vikt vid att bibehålla goda relationer, skapa en god hyresgästmix, skapa rörlighet inom beståndet, samt genomför en genomgående ekonomisk prövning av hyresgästerna. / The commercial real estate market is, unlike the housing market not suffering from a higher demand than supply which gives the tenants the option of picking and choosing when considering new facilities. To attract new customers, real estate companies must be flexible enough to satisfy the needs of the possibly new tenant. By adapting the facilities to fit the needs of the customer the real estate owner ensures the possibilities of maximizing the tenants’ profits which in turn increases the will to pay a higher rent. The study aims to investigate what factors real estate companies focuses on while considering investing in facility adaptations. The study was conducted using a qualitative method in order to gather information, opinions and experiences from five, similar but different real estate companies that are present on and shaping the real estate market. The company’s business structure differs as they do not work entirely in the same field. The study came to the conclusion that most companies working on the real estate market operates similar to each other. What differentiates them from one and other is the fact that avoids certain types of customers, being restaurants, spa-facilities or call-centers. The common denominator is that they all chose to avoid the types they know the least about. The lack of knowledge, experience and confidence in certain fields prohibits companies to choose that kind of customer, or at least running the numbers an extra time to make sure to prevents future risks. The real estate companies are putting a lot of effort in maintaining good relations, a great mix of tenants, creating flexibility within their real estate portfolio and analyzing their future tenants economically.

This diploma thesis deals with evaluation of the investment plan of the company Nyklíček a spol. s.r.o., namely the acquisition of new machinery, and aims at identifying the most advantageous way of financing this investment. The work is divided into three parts. The first part deals with the basic concepts of financing and investment, the second part contains presentation of the company and analysis of its current situation, the third part proposes how to finance the investment plan, including the evaluation of the economic efficiency of the investment.

This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.

The thesis deals with the issue of external financing of fixed assets in manufacturing company. Attention is focused on the financial lease and the bank loan and on the comparasing of effectiveness of these chosen ways of external financing.

Master’s thesis solves the question about which sources of financing would be the most effective for company to buy a industry machine. It makes detailed analysis of products of leasing companies and banking institutions, particulary of financial leasing and loans for fixed assets. The meaning of this dissertation is to find optimum variant of external financing of buying the indusrty machine.

This diploma thesis focuses on the assessment of the external finance of companies, it means appraising which of the sources are suitable to be purposefully invested. In the diploma thesis, the comparison of external financial offers is analysed by contrasting between credit from banking houses (investment credit) and leasing companies (leasing). The outcome of detailed analyses is the determination of the most profitable option out of the external financing aimed at investment projects for the TBG BETONMIX a.s.

The subject of the thesis is the elaboration of a business plan on machinery buying, whereby the company want to renew enginery. Project presents valuation of expedience investment, rate of return and form of financing.

The aim of the thesis topic „Selection of the appropriate forms of financing real estate“ is comparison of various possible forms of external financing of real estate intended to pursue business. In the real case is compared builds Investment Loan, mortgage and leasing real estate offered by financial institutions operating in the Czech market.

Master’s thesis deals with the issue of external financing of a car in trading copany in Czech republic and Austria. It comprieses proposals of optimal solutions of financing in both countries and compares conditions of both systems.