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Hausarbeit Leasing als Alternative zum Kauf
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Hausarbeit Leasing als Alternative zum Kauf für das Modul Finanzierung & Investition.
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FOM Hochschule für Oekonomie & ManagementStandort Hamburg
Berufsbegleitender Studiengang zum
Bachelor of Arts (B.A.)
3. Semester
Seminararbeit in Finanzierung & Investition
Leasing als Alternative zum Kauf
Betreuer: Prof. Dr. Mihail Topalov
Autor: Timo Barg
Matrikelnr.: 486495
Abgabedatum:
, II
Inhaltsverzeichnis
Abbildungsverzeichnis ..................................................................................................IV
Abkürzungsverzeichnis ................................................................................................. V
1. Einleitung ..................................................................................................................... 1
1.1 Problemstellung ..................................................................................................... 1
1.2 Aufbau und Zielsetzung der Arbeit ..................................................................... 2
2. Leasing ......................................................................................................................... 3
2.1 Definition ................................................................................................................ 3
2.2 Arten der Leasinggegenstände ............................................................................. 4
2.3 Direktes und Indirektes Leasing .......................................................................... 4
2.4 Arten des Leasings................................................................................................. 5
2.4.1 Operating Leasing .......................................................................................... 5
2.4.2 Finanzierungsleasing ...................................................................................... 6
2.4.3 Sonderformen des Leasings ........................................................................... 6
3. Kreditfinanzierung...................................................................................................... 7
3.1 Definition ................................................................................................................ 7
3.2 Fremdfinanzierung ................................................................................................ 7
3.2.1 Gläubigerrechte .............................................................................................. 7
3.2.2 Kreditwürdigkeit ............................................................................................ 7
3.2.3 Kreditsicherung .............................................................................................. 8
3.3 Kreditfinanzierungsarten ..................................................................................... 9
3.3.1 Kurzfristige Kreditfinanzierung ................................................................... 9
3.3.1.1 Handelskredite ......................................................................................... 9
3.3.1.2 Bankkredite .............................................................................................. 9
, III
3.3.2 Langfristige Kreditfinanzierung ................................................................. 10
3.3.2.1 Verbriefte Darlehen ............................................................................... 10
3.3.2.2 Unverbriefte Darlehen........................................................................... 10
4. Leasing und Kreditfinanzierung im Vergleich ....................................................... 11
4.1 Bilanzierung ......................................................................................................... 11
4.1.1 Bilanzierung des Leasinggeschäftes ............................................................ 11
4.1.2 Bilanzierung des Kreditgeschäfts ................................................................ 13
4.2 Steuerliche Grundzüge........................................................................................ 13
4.3 Quantitative Aspekte von Leasing und Kreditkauf ......................................... 14
4.4 Qualitative Aspekte von Leasing und Kreditkauf ............................................ 15
5. Fazit ............................................................................................................................ 17
Literaturverzeichnis ......................................................................................................VI
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