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The Effectiveness Of Leasing As A Method Of Financing The Development Of A Company


  • El¿bieta Wys³ocka

    () (Czestochowa University of Technology, the Faculty of Management,)

  • Waldemar Szczepaniak

    (Czestochowa University of Technology, the Faculty of Management,)


Leasing 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.

Suggested Citation

  • El¿bieta Wys³ocka & Waldemar Szczepaniak, 2012. "The Effectiveness Of Leasing As A Method Of Financing The Development Of A Company," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 6(1), pages 129-142, December.
  • Handle: RePEc:pcz:journl:v:6:y:2012:i:1:p:129-142

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    Cited by:

    1. Jacek Karcz & Sylwia Gaik & Natalia Jêdrzejas, 2014. "Outsourcing Of Information Technology Services Based On Processes In The Chosen Automotive Company," Advanced Logistic systems, University of Miskolc, Department of Material Handling and Logistics, vol. 8(1), pages 57-66, December.

    More about this item


    fixed assets; financing; leasing;

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors


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