master's thesis
Računovodstvo lizinga i njegova budućnost kao alternativnog izvora financiranja

Marina Vrdoljak (2015)
Sveučilište u Splitu
Ekonomski fakultet
Metadata
TitleRačunovodstvo lizinga i njegova budućnost kao alternativnog izvora financiranja : diplomski rad
AuthorMarina Vrdoljak
Mentor(s)Branka Ramljak (thesis advisor)
Abstract
U uvjetima sve nižeg stupnja samofinanciranja, uz kredit kao primarni izvor financiranja na financijskom tržištu dolazi do sve većeg razvoja lizinga. Lizing predstavlja metodu financiranja nabave pokretne i nepokretne materijalne imovine koju na temelju ugovora davatelj lizinga daje na korištenje primatelju lizinga uz određenu naknadu i na određeno vrijeme. Najvećim dijelom poslovanje lizinga je regulirano Zakonom o lizingu koji je pružio danas općeprihvaćenu podjelu lizinga na financijski i operativni lizing. Slijedom toga, cilj rada je bio pružiti uvid u uvjete, načine, prednosti i nedostatke financiranja lizingom kako bi se povećala informiranost pravnih i fizičkih osoba vezano za taj izvor financiranja. Kroz rad su testirale i potvrdile hipoteze o postojanju značajnih razlika u pojmovnom, financijskom, računovodstvenom i poreznom tretmanu financiranja operativnim i financijskim lizingom. Kao ispunjenje još jednog cilja ovog rada, pokušala se dati procjena razvoja lizing tržišta u budućnosti. Tako se može reći da je za očekivati kako će se u budućnosti kao i dosada lizing društva (ona lizing društva u vlasništvu velikih inozemnih banaka) s pristupima kvalitetnijim izvorima financiranja bolje prilagođavati otežanim gospodarskim i tržišnim uvjetima poslovanja. Za kraj se može sumirati kako se bolji rezultati cjelokupnog poslovanja lizing tržišta mogu očekivati jedino uz znatnije ubrzanje gospodarskog rasta.
Keywordsoperating lease financial leasing credit
GranterSveučilište u Splitu
Ekonomski fakultet
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2015-10-26
Parallel abstract (English)
In terms of all the lower level of self-financing, with a loan as the primary source of funding in the financial market there is an increasing development of leasing. Leasing is a method of financing the acquisition of movable and immovable tangible assets that under the contract the lessor makes available to the recipient of leasing for a fee and for a limited time. Mostly, business of leasing is regulated by the Law on Leasing, which has provided a widely accepted division on financial leasing and operating lease of financial services. Consequently, the aim of the study was to provide insight of the conditions, methods, advantages and disadvantages of leasing financing in order to increase awareness among the legal and natural persons in relation to the funding source. Through the work were tested and confirmed hypothesis of the existence of significant differences in conceptual, financial, accounting and tax treatment of financing with operate lease and financial leasing. As a fulfillment of another objective of this work, I tried to give an estimate of development of the leasing market in the future. It can be said that it is expected that in the future, leasing companies (those leasing companies owned by large foreign banks) with access to safe sources of financing better adapt to difficult economic and market conditions. In the end can be summed up that better results of the overall operations of the leasing market can be expected only with significant acceleration of economic growth.
Parallel keywords (Croatian)operativni lizing financijski lizing kredit
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:808978
CommitterIvana Gizdić