Bank loan or lease? Comparative model of costs of investment financing

Journal Title: Zarządzanie i Finanse - Year 2014, Vol 12, Issue 4

Abstract

The capital is a factor that enables investing and the development of enterprises. There are many forms of capital in the economy but not all of them are available for small and medium-sized enterprises (SMEs). In addition to equity, leasing and bank credit are the most commonly used forms of capital. The study attempts to compare the cost of these two investments. Despite the fact that bank credit was cheaper form of capital, leasing is sometimes the only form of financing that small and medium-sized enterprises can use because of other circumstances

Authors and Affiliations

Angelika Kędzierska-Szczepaniak, Krzysztof Szczepaniak

Keywords

Related Articles

 Behavioral aspects of the real estate valuation

 The process of valuation is a complex process, never devoid of subjectivity. The level of subjectivity is significantly affected of behavior of property appraisers. They are subject to certain heurystics, which a...

 Analysis of performance of different departments of Polish National Health Fund (NFZ)

 The work presents the organization of health care in Poland with special focus on tasks and role of NFZ as the main payee of the system. In the empirical part there has been presented the performance of National He...

Analysis of the scope of proactivity in the career path of accountants 

Contemporary accountant cannot be distinguished by “only” excellent knowledge of law, accounting and tax regulations. He or she should possess a number of additional skills and appropriate professional attitude. The purp...

Sektorowe zróżnicowanie płynności finansowej przedsiębiorstw  

Płynność finansowa warunkuje prawidłowość funkcjonowania całej firmy. Uzależniona jest od niej możliwość przetrwania przedsiębiorstwa na rynku oraz perspektywa jego rozwoju. Artykuł podejmuje tematykę zróżnicowania płynn...

Sprawozdawczość działań w ramach społecznej odpowiedzialności wyzwaniem dla polskich przedsiębiorstw

Zachodzące w ostatnim czasie przemiany w zakresie pojmowania i prowadzenia biznesu w kierunku uwzględniania odpowiedzialności społecznej przedsiębiorstw (Corporate Social Responsibility / CSR) zrodziły potrzebę zrewidowa...

Download PDF file
  • EP ID EP127284
  • DOI -
  • Views 59
  • Downloads 0

How To Cite

Angelika Kędzierska-Szczepaniak, Krzysztof Szczepaniak (2014).   Bank loan or lease? Comparative model of costs of investment financing. Zarządzanie i Finanse, 12(4), 21-34. https://europub.co.uk./articles/-A-127284