The aim of this paper is to make a comparison between classic credit financing and leasing. Here, the question is considered whether leasing can represent an attractive alternative to classic credit financing. Credit financing and leasing are then compared, taking into account tax, accounting and business management aspects. The previous findings are then illustrated using a case study in relation to the decision between credit financing or leasing a Mercedes-AMG A45. Finally, in a conclusion, a position is taken on the initially mentioned question.
Inhaltsverzeichnis (Table of Contents)
- Introduction
- Problem statement
- Objective
- Methodological approach
- Theoretical foundations
- Definition of leasing
- Definition of credit financing
- Differences between leasing and rent
- Variants of leasing
- Operate Leasing
- Finance lease
- Leasing of movables
- Real estate leasing
- Full amortization lease
- Partial amortization leasing
- Direct leasing
- Indirect leasing
- Sale-and-lease-back leasing
- Comparison leasing – credit financing
- Tax aspects
- Accounting aspects
- Business aspects
- Case study
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This seminar paper aims to provide a comprehensive comparison between classic credit financing and leasing, specifically addressing the question of whether leasing presents a viable alternative to traditional credit financing. The paper will analyze tax, accounting, and business aspects of both financing methods. It will further illustrate these findings through a case study examining the decision between financing or leasing a Mercedes-AMG A45. Finally, the paper will draw a conclusion on the initial question.
- Comparison of credit financing and leasing
- Analysis of tax, accounting, and business aspects of both financing methods
- Evaluation of leasing as an alternative to credit financing
- Application of the findings through a case study
- Conclusion regarding the viability of leasing as an alternative
Zusammenfassung der Kapitel (Chapter Summaries)
- Introduction: This chapter introduces the topic of financing options for companies and private households, highlighting the challenges of keeping up with technological advancements and the need for alternative financing solutions. It outlines the objective of the paper, which is to compare credit financing and leasing, and describes the methodological approach.
- Theoretical Foundations: This chapter provides definitions of leasing and credit financing, discussing their key characteristics. It also explains the differences between leasing and rent, emphasizing the financial aspects of leasing.
- Variants of Leasing: This chapter explores different types of leasing, including operate leasing, finance lease, leasing of movables, real estate leasing, full amortization lease, partial amortization leasing, direct leasing, indirect leasing, and sale-and-lease-back leasing. Each variant is described and categorized based on specific criteria.
- Comparison Leasing – Credit Financing: This chapter compares leasing and credit financing from tax, accounting, and business perspectives. It analyzes the advantages and disadvantages of each financing method, exploring their implications for businesses.
Schlüsselwörter (Keywords)
This seminar paper focuses on leasing and credit financing as alternative methods for acquiring assets. Key themes include the advantages and disadvantages of each financing method, tax and accounting implications, and the application of these concepts to a real-world case study. The paper examines various leasing variants and highlights the differences between leasing and traditional rental agreements.
- Citation du texte
- Robin Lange (Auteur), 2018, Leasing as an alternative to credit-financed purchase?, Munich, GRIN Verlag, https://www.grin.com/document/1196184
