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Leasing als Alternative zur klassischen Kreditfinanzierung

Leasing als Alternative zur klassischen Kreditfinanzierung

          
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About the Book

Forschungsarbeit aus dem Jahr 2017 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 2,0, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: "Wenn die geleaste Kaffee-Maschine wirklich kaputt sein sollte, ist das überhaupt nicht schlimm. Wir rufen bei der Servicehotline an und eine Stunde später wird die ausgetauscht." Dieser Satz und ähnliche Aussagen fielen während der Praxiseinsätze in verschiedenen Bankfilialen des Öfteren. Zu meiner Verwunderung bezogen sich diese Überlegungen auf verschiedenste technische Geräte, und sogar auf Möbel. "Immer mehr Investoren nutzen die Finanzierungsalternative Leasing - angefangen von Privathausalten über gewerbliche Unternehmen bis hin zu Investitionen der öffentlichen Hand. Die Leasingquote - der Anteil leasingfinanzierter Investitionen an den gesamtwirtschaftlichen Investitionen - steigt seit über 20 Jahren kontinuierlich an und liegt mittlerweile bei deutlich über 20 Prozent, in manchen Objektbereichen weit darüber." (Kroll, 2004) Michael Kroll zeigt damit deutlich, dass Leasing-Modelle an Bedeutung und Attraktivität gewonnen haben und vermehrt zum Einsatz kommen. In der Arbeit werden zu Beginn die grundlegenden Gedanken und charakteristischen Merkmale des Leasings erläutert und die entscheidenden Unterschiede zwischen dem Operate-Leasing und Finanzierungs-Leasing aufgedeckt. Im nächsten Schritt wird auf die verschiedenen Formen des Leasings eingegangen. Die Formen des Mobilien- und Immobilienleasings werden erklärt und auch auf die Sonderformen des Leasings, wie zum Beispiel das sogenannte Full-Service-Leasing-Paket und Sale-and-Lease-Back-Leasing, wird eingegangen. Weiter werden allgemein und situationsunabhängig die Vor- und Nachteile zur klassischen Kreditfinanzierung aufgezeigt. Dabei werden die bilanziellen sowie die steuerlichen Aspekte berücksichtigt. Abschließend wird ein Fazit darüber gezogen, inwieweit eine allgemeine Aussage zur Vorteilhaftigkeit des Leasings getroffen werden kann


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Product Details
  • ISBN-13: 9783668564329
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 254 mm
  • No of Pages: 20
  • Spine Width: 1 mm
  • Width: 178 mm
  • ISBN-10: 3668564329
  • Publisher Date: 08 Nov 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 54 gr


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