THE EFFECTIVENESS OF LEASING AS A METHOD OF FINANCING THE DEVELOPMENT OF A COMPANY

El¿bieta Wys³ocka () and Waldemar Szczepaniak
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El¿bieta Wys³ocka: Czestochowa University of Technology, the Faculty of Management,
Waldemar Szczepaniak: Czestochowa University of Technology, the Faculty of Management,

Polish Journal of Management Studies, 2012, vol. 6, issue 1, 129-142

Abstract: Leasing is one of the most popular methods of financing of fixed assets in companies, both in the big and quite small ones. While making the decision concerning the method of financing of an investment, one needs to assess, using discount methods, which of the financing options available is the most effective one. The work aims at presenting, on the basis of the legislation in force in Poland, types of leasing and differences between them. Moreover, the methods of measuring effectiveness of financial decisions are discussed. Additionally, on the example of ATM S.A. the author focuses on the presentation of benefits possible to obtain with the use of leasing as a method of financing fixed assets.

Keywords: fixed assets; financing; leasing (search for similar items in EconPapers)
JEL-codes: G23 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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