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The Leasing Case—Contract Impact on Accounting and Financing Objectives

In: Contractual Management

Author

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  • Markus Ulrich

    (Schuster & Partner)

Abstract

The present case study looks at the importance of the CM Model against the background of a bilateral treatment of leasing and rental contracts in combination with so-called covenant agreements that usually and most often constitute a part of company financing. It illustrates the importance of a comprehensive knowledge of the effects of contracts on the areas of accounting and financing and demonstrates the contract’s considerable controlling effects on the overall decision-making process in terms of the CM Model. The case study further highlights which organizational rules are important in order to obtain this knowledge and, based on this knowledge, how to make the best decisions on the management level while taking the company objectives under consideration.

Suggested Citation

  • Markus Ulrich, 2020. "The Leasing Case—Contract Impact on Accounting and Financing Objectives," Springer Books, in: Ralph Schuhmann & Bert Eichhorn (ed.), Contractual Management, chapter 0, pages 257-280, Springer.
    • Handle: RePEc:spr:sprchp:978-3-662-58482-8_9
    DOI: 10.1007/978-3-662-58482-8_9
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