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Kritische Analyse des Leasings exemplarisch dargestellt an einem selbstgewählten Beispiel

Kritische Analyse des Leasings exemplarisch dargestellt an einem selbstgewählten Beispiel

          
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About the Book

Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Sonstiges, Note: 1,5, ( Europäische Fernhochschule Hamburg ), Sprache: Deutsch, Abstract: Neben den klassischen Fremdfinanzierungsformen, hier sind vor allem mittel- und langfristige Bankdarlehen zu nennen, hat Leasing in den vergangenen Jahren zunehmend an Bedeutung gewonnen. Unternehmen aller Größenklassen nutzen verstärkt Leasing als zusätzliche Finanzierungsalternative bei ihren Investitionsplänen. Wie in Abbildung 1.1 ersichtlich, gaben laut einer Umfrage aus dem Jahre 2015 des Bundesverbands Deutscher Leasing-Unternehmen 89 % der rund 1.000 befragten Unternehmen mit 50 bis 499 Mitarbeitern an, dass sie dem Leasing als Finanzierungsalternative offen gegenüberstehen und immer bis häufig oder zumindest sporadisch als Investitionsform in Betracht ziehen. Unternehmen erwerben durch Leasing nicht direkt Eigentum an den jeweiligen Investitionsgütern, sondern sichern sich dadurch den Gebrauch dieser Objekte gegen Zahlung eines vorab definierten Nutzungsentgelts. Die Idee, auf die Nutzung und nicht auf das Eigentum abzustellen, hat ihren Ursprung in der Antike. Aristoteles definierte bereits im 4. Jahrhundert vor Christus, dass "Reichtum mehr im Gebrauchen besteht als im Besitzen." Die im Rahmen dieser Hausarbeit von der Euro-FH aufgestellte These Leasing sichert die Liquidität eines Unternehmens (!?) ist ein beliebtes und viel genutztes Werbeargument der Leasingbranche. Im Rahmen dieser Ausarbeitung wird diese oft zitierte Aussage, wie auch das Finanz-Konstrukt Leasing an sich, kritisch analysiert. Beginnend mit grundlegenden Informationen zum Thema Leasing, wird anschließend ein Überblick über die Rechtsgrundlagen des Leasings gegeben. Im darauffolgenden Kapital 3 werden die unterschiedlichen Erscheinungsformen des Leasings kurz dargestellt und dabei insbesondere die grundlegenden Unterschiede der Leasingarten Operate-Leasing und Financial-Leasing aufgezeigt. In diesem Zusammenhang wird auch auf die Leasing-Son


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Product Details
  • ISBN-13: 9783668918535
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 34
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668918538
  • Publisher Date: 02 Mar 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 59 gr


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