Efektywność leasingu jako formy finansowania w porównaniu z kredytem bankowym na przykładzie ofert Grupy Credit Agricole
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Data
2012-11-16 14:44:33
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Tematem rozważań pracy jest ocena opłacalności leasingu jako jednego ze źródeł
finansowania inwestycji na podstawie ofert Grupy Credit Agricole oraz przybliżenie pojęcia
leasingu przez charakterystykę tej formy transakcji. Analiza efektywności oparta była o
przykładowe oferty umowy leasingu operacyjnego, udostępnionego przez Europejski Fundusz
Leasingowy oraz umowy kredytu samochodowego z placówki Credit Agricole Bank Polska.
Porównanie tych dwóch metod finansowania zostało przeprowadzone za pomocą
przykładowych umów, literatury przedmiotu oraz badań własnych.
Praca składa się z trzech rozdziałów. Pierwszy dotyczy charakterystyki pojęcia
leasingu, drugi opisuje aspekty podatkowe i finansowe leasingu w Polsce, a ostatni dotyczy
oceny opłacalności leasingu na podstawie porównania z kredytem oraz wyniki tej analizy.
Z przeprowadzonej na konkretnych ofertach oceny wnioskować można, iż w związku
z różnicą w końcowych wynikach poniesionych kosztów, umowa leasingu jest korzystniejszą
od umowy kredytowej w przypadku gdy kwota oferowana w obu przypadkach jest taka sama.
Dzięki wystąpieniu tarczy podatkowej opłacalność leasingu w przypadku konkretnych ofert
wzrasta.
Z analizy porównawczej tych dwóch umów wynika, iż leasing charakteryzuje się
znacznie prostszą procedurą zawierania umów oraz innymi czynnikami, co czyni oferty
leasingowe bardziej atrakcyjne od innych form finansowania.
W niniejszej pracy udowodniono opłacalność transakcji leasingowej oraz jej zalety.
Na polskim rynku popularność tej formy finansowania ciągle wzrasta, a z przeprowadzonych
obserwacji i analiz wynika, iż dzięki licznym udogodnieniom leasing będzie formą bardziej
dostępną niż kredyt bankowy.
The main topic of this thesis is an assessment of the leasing’s profitability as one of the sources in financing investments that are based on the offer of the Credit Agricole Group. It also includes the notion of leasing that is shown by description of this form of transaction. The analysis of effectiveness was founded on the model offers of operating leases agreements that have been made available by the European Leasing Fund and on car loan agreements from the post of the Credit Agricole Bank Polska. The comparison of these two methods of financing was carried out using model agreements, specialist literature and my own research. The thesis consists of three chapters. The first chapter is devoted to the notion of leasing, the second describes the aspects of tax and financial leasing in Poland and the last chapter includes the profitability assessment of the leasing based on comparison to credit and the results of this analysis. From the assessment that was carried out on specific offers we can conclude that because of the difference in final results of the incurred costs, the leasing agreement is more competitive than credit agreement, in cases when the amount of offered money is the same. Owning to the fact that a tax shield appears, the leasing’s profitability in case of specific offers increases. From the comparative analysis of these two agreements it appears that making the leasing agreement is a much easier procedure, and thus the leasing offers are more attractive than other financial forms. In this thesis the profitability of the leasing transaction and its merits were proved. The popularity of this financial form is constantly growing on the Polish market. From the observations and analysis that were carried out we can conclude that thanks to many conveniences, leasing will be more available form than a bank loan.
The main topic of this thesis is an assessment of the leasing’s profitability as one of the sources in financing investments that are based on the offer of the Credit Agricole Group. It also includes the notion of leasing that is shown by description of this form of transaction. The analysis of effectiveness was founded on the model offers of operating leases agreements that have been made available by the European Leasing Fund and on car loan agreements from the post of the Credit Agricole Bank Polska. The comparison of these two methods of financing was carried out using model agreements, specialist literature and my own research. The thesis consists of three chapters. The first chapter is devoted to the notion of leasing, the second describes the aspects of tax and financial leasing in Poland and the last chapter includes the profitability assessment of the leasing based on comparison to credit and the results of this analysis. From the assessment that was carried out on specific offers we can conclude that because of the difference in final results of the incurred costs, the leasing agreement is more competitive than credit agreement, in cases when the amount of offered money is the same. Owning to the fact that a tax shield appears, the leasing’s profitability in case of specific offers increases. From the comparative analysis of these two agreements it appears that making the leasing agreement is a much easier procedure, and thus the leasing offers are more attractive than other financial forms. In this thesis the profitability of the leasing transaction and its merits were proved. The popularity of this financial form is constantly growing on the Polish market. From the observations and analysis that were carried out we can conclude that thanks to many conveniences, leasing will be more available form than a bank loan.
Opis
Słowa kluczowe
leasing, kredyt, efektywność, porównanie, Grupa Credit Agricole, bank loan, profitability, comparison, Credit Agricole Group