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If you have any questions, you are always welcome to contact us. We'll get back to you as soon as possible, withing 24 hours on weekdays.
Customer service
All questions about your order, return and delivery must be sent to our customer service team by e-mail at yourstore@yourdomain.com
Sale & Press
If you are interested in selling our products, need more information about our brand or wish to make a collaboration, please contact us at press@yourdomain.com
Studienarbeit aus dem Jahr 2003 im Fachbereich BWL Investition und Finanzierung, Note: 1,3, RheinischWestflische Technische Hochschule Aachen (Lehrstuhl fr Betriebswirtschaftslehre, insb. Betriebliche Finanzwirtschaft), Veranstaltung: Grundlagen und Spezialflle der Unternehmensbewertung, Sprache: Deutsch, Abstract: Das Leasen als alternative Finanzierungsform gewinnt in deutschen Unternehmen eine immer grere Bedeutung. So ist z. B. von 1994 bis 2001 ein Anstieg des Anteils der Leasing Finanzierung an den gesamtwirtschaftlichen Investitionen von 10,4 % auf 16,6 % zu beobachten. Glaubt man den Aussagen der LeasingGesellschaften, liegen die Grnde dafr auf der Hand: Leasing verbessert die Kapitalstruktur des Unternehmens in der Jahresabschlussanalyse, bietet hhere Flexibilitt zur Investition und Desinvestition, verringert das Eigentumsrisiko, senkt die Steuerbelastung und schafft Spielrume fr weitere Investitionen durch Freiwerden von Fremdkapital. In diesem Zusammenhang ergeben sich folgende Fragestellungen: Welche Grnde sprechen aus Sicht des Leasingnehmers fr ein Leasinggeschft? Wie werden LeasingFinanzierungen bei der Unternehmensbewertung bercksichtigt und welche Vernderungen sind dadurch zu erwarten? Um diese Fragen zu beantworten, wird diese Arbeit folgende Aspekte betrachten: * Differenzierung verschiedener LeasingArten, * Vorteilhaftigkeit des Leasings fr den Leasingnehmer, * Auswirkung des Leasings auf die Unternehmensbewertung. Abschlieend werden die Ergebnisse in einem kurzen Fazit zusammengefasst.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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