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Vorteilhaftigkeit von Leasing im Vergleich zum Erwerb von Immobilien

Vorteilhaftigkeit von Leasing im Vergleich zum Erwerb von Immobilien

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Freie Universität Berlin (Betriebswirtschaftliche Steuerlehre), Sprache: Deutsch, Abstract: Die Erfolgsgeschichte der Leasingbranche scheint auch zum Anfang des einundzwanzigsten Jahrhunderts keinen Abbruch zu nehmen. Im Jahr 2007 konnte der Leasingmarkt in Deutschland abermals ein weiteres Wachstum verzeichnen. Leasing wird immer häufiger von Unternehmen einem zumeist fremdfinanzierten Erwerb vorgezogen. Eine genauere Betrachtung der aktuellen Wachstumszahlen deckt jedoch bereits einen leichten Rückgang der Investitionen im Bereich des Immobilienleasings auf. Eine gewisse Verunsicherung der potentiellen LN scheint vor dem Hintergrund der Unternehmenssteuerreform 2008 bereits stattgefunden zu haben. Die vorliegende Arbeit hat das Ziel, die ökonomische Vorteilhaftigkeit des Immobilienleasings im Vergleich zum Erwerb von Immobilien zu bestimmen. Die Kauf-Leasing-Entscheidung stellt in der Regel eine kombinierte Investitions- und Finanzierungsentscheidung dar. Der Investor hat grundsätzlich nicht nur über die Vorteilhaftigkeit möglicher Finanzierungsalternativen zu entscheiden, sondern in erster Linie über die Durchführung der Investition zu bestimmen. Die Bestimmung einer Vorteilhaftigkeit der Investitionsentscheidung und die Antwort auf die Frage, ob Umsatzerlöse generiert wer-den können, welche eine Legitimation fundieren, soll hier jedoch nicht beantwortet werden. Die Untersuchung unterstellt eine bereits getroffene Investitionsentscheidung. In diesem Fall kann die Analyse auf die Ermittlung der vorteilhaften Finanzierungsform für den Investor beschränkt werden. In eine umfassende Vorteilhaftigkeitsanalyse sind grundsätzlich neben quantitativen Faktoren auch mögliche Abweichungen qualitativer Faktoren mit einzubeziehen. Der zu vernachlässigende Einfluss qualitativer Aspekte auf die Finanzierungsentscheidung konnte jedoch bereits schon mehrfach in der Lit


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Product Details
  • ISBN-13: 9783640113675
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3640113675
  • Publisher Date: 28 Aug 2008
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 149 gr


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