Analiza leasing poslovanja u izazovnom poslovnom okruženju

master's thesis

• Title (english): Analysis of leasing business in a challenging business environment
• Author: Kristina Ivanić
• Mentor: Branka Tuškan Sjauš (mentor)
• Committee member: Jakša Krišto (član povjerenstva)
• Committee member: Mladen Turuk (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Entrepreneurship); Zagreb
• Defense date and country: 2023-09-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Economics of Entrepreneurship

Abstract

Leasing poslovanje sve je zastupljeniji izvor financiranja poduzeća s obzirom na dinamično poslovno okruženje. Započinje sklapanjem ugovora o leasingu. Subjekti koji sudjeluju su davatelj, primatelj i dobavljač objekta leasinga. U operativnom leasingu poduzećima je omogućeno korištenje objekta leasinga bez mogućnosti stjecanja vlasništva nad objektom dok je u financijskom leasingu moguće korištenje objekta leasinga uz mogućnost otkupa nakon isteka ugovora. S obzirom na vrste leasinga, poduzeća donose odluku koja vrsta leasinga najviše odgovara potrebama poduzeća sukladno vrsti ugovorne obveze i načinu iznajmljivanja. Leasing poslovanje ima određene prednosti i nedostatke koji su prikazani analizom korištenja leasinga u poslovanju uz poseban osvrt usporedbe s kreditnim financiranjem radi utvrđivanja povoljnijeg izvora financiranja. Cilj diplomskog rada je analiza leasing poslovanja, karakteristike vrsta leasinga te prednosti i nedostataka leasinga u odnosu na druge vrste financiranja. Korištenjem statističkih podataka provedena je detaljnija analiza korištenja leasinga u poslovanju poduzeća. Prikazana je analiza strukture operativnog i financijskog leasinga na temelju strukture broja aktivnih ugovora operativnog i financijskog leasinga te usporedba strukture novozaključenih ugovora o leasingu. S obzirom na promjenjivo makroekonomsko okruženje prikazano je kretanje broja i aktive leasing društava od 2007. do 2022. godine uz osvrt na financijsku krizu 2008. godine i pojavu pandemije bolesti COVID-19 krajem 2019. godine te se u radu analizira i utjecaj navedenog na poslovanje leasing poduzeća. Izvori korišteni za izradu diplomskog rada su stručni članci, knjige, a deskriptivno statistička analiza temelji se na sekundarnim podacima preuzetim na internetskim stranicama Hrvatske agencije za nadzor financijskih usluga. Korištene su metode deskripcije (opisne metode) za teorijski dio, metoda analize i sinteze za provedbu analize leasing poslovanja tijekom godina te komparativna analiza, a analizirani podaci obrađeni su statističkom metodom.

Abstract (english)

Leasing business is an increasingly common source of company financing given the dynamic business environment. It begins with the conclusion of a contractual relationship between the provider, receiver and supplier of the leasing object. This enables companies to use the leasing facility instead of acquiring ownership. Considering the types of leasing, companies decide which type of leasing best suits the needs of the company according to the type of contractual obligation and the way of renting. Leasing business has certain advantages and disadvantages that will be shown by analyzing the use of leasing in business with a special review of comparison with credit financing in order to determine a more favorable source of financing. The aim of the thesis is the analysis of the leasing business, the characteristics of the types of leasing and the advantages and disadvantages of leasing in relation to other types of financing. Using statistical data, a more detailed analysis of the use of leasing in the company's operations was carried out. An analysis of the structure of operational and financial leasing is presented based on the structure of the number of active contracts of operational and financial leasing and a comparison of the structure of newly concluded leasing contracts. Considering changing macroeconomic environment the trend in the number and assets of leasing companies from 2007 to 2022 is presented, with a special focus on the financial crisis of 2008 and the emergence of COVID at the end of 2019 and the impact of the aforementioned on the leasing business. The sources used for the preparation of the thesis are professional articles, books, and the descriptive statistical analysis is based on secondary data downloaded from the websites of the Croatian Financial Services Supervisory Agency. Methods of description (descriptive methods) were used for the theoretical part, methods of analysis and synthesis for the analysis of the leasing business over the years and comparative analysis, and the analyzed data were processed using statistical methods.

• Keywords: leasing; vrste leasinga; poduzeća; ugovor o leasingu; subjekti leasing poslovanja
• Keywords (english): leasing; types of leasing; enterprises; leasing contract; subjects of leasing business
• Language: croatian
• URN:NBN: urn:nbn:hr:148:403085
• Study programme: Title: Economics of Entrepreneurship; Study programme type: professional; Study level: specialist graduate; Academic / professional title: stručni specijalist/specijalistica poduzetništva (stručni specijalist/specijalistica poduzetništva)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-14 16:18:47