Porovnání leasingového a úvěrového financování podnikových investic v podmínkách ČR

The diploma thesis called „Comparison of leasing and credit financing in the conditions of the Czech Republic“ deals with the issue of financing corporate investments by leasing and credit. The theoretical part defines the concept of financing with the distinction between internal and external sources and costs for obtaining them. Theoretical part also describes the form of leasing and the form of credit from a general, legal, tax and accounting point of view. The empirical part presents methods for comparing both forms of financing. The comparison is made on the practical example provided to me by a leasing company. The empirical part also contains an analysis of the developement of these types of financing and provides an overview of the product portfolio of the largest leasing companies and banks in the Czech market. The aim of diploma thesis is to evaluate a more advantageous form of financing a corporate investment.