The Effectiveness Of Leasing As A Method Of Financing The Development Of A Company
AbstractLeasing is one of the most popular methods of financing of fixed assets in companies, both in the big and quite small ones. While making the decision concerning the method of financing of an investment, one needs to assess, using discount methods, which of the financing options available is the most effective one. The work aims at presenting, on the basis of the legislation in force in Poland, types of leasing and differences between them. Moreover, the methods of measuring effectiveness of financial decisions are discussed. Additionally, on the example of ATM S.A. the author focuses on the presentation of benefits possible to obtain with the use of leasing as a method of financing fixed assets.
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Bibliographic InfoArticle provided by Czestochowa Technical University, Department of Management in its journal Polish Journal of Management Studies.
Volume (Year): 6 (2012)
Issue (Month): 1 (December)
fixed assets; financing; leasing;
Find related papers by JEL classification:
- G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
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