ANALIZA MOGUĆNOSTI FINANCIRANJA NABAVE DUGOTRAJNE IMOVINE PODUZETNIKA KREDITOM ILI LEASINGOM BANAKA I LEASING DRUŠTVA

master's thesis

• Title (english): ANALYSIS OF FINANCING OPPORTUNITIES FOR THE ACQUISITION OF LONG-TERM ASSETS USING BANK LOAN OR LEASING
• Author: Tamara Stojanović
• Mentor: Branka Tuškan Sjauš (mentor)
• Committee member: Anita Pavković (predsjednik povjerenstva)
• Committee member: Mladen Turuk (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2020-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Ovaj rad je rezultat provedenog istraživanja mogućnosti pribavljanja financijskih sredstava za nabavu dugotrajne imovine, poglavito materijalne imovine – osnovnih sredstava, koje poduzetnik mora osigurati ako je donio odluku o investiranju. Razmatrani su mogući izvori financiranja nabave osnovnih sredstava, pri čemu su istraženi teoretski načini financiranja opisani u relevantnoj literaturi, ali i izvori financiranja u praksi. Opisana su i analizirana glavna obilježja kreditnih institucija i ostalih institucija koje pružaju usluge financiranja, kao i kreditni proizvodi iz njihove ponude, a posebno ponuda poduzetničkih i investicijskih kredita i leasinga za poduzetnike. U radu su također prezentirani podaci o mogućnostima korištenja sredstava financiranja malih i srednjih poduzetnika u Europskoj uniji i Republici Hrvatskoj. Istraživanje je provedeno u cilju definiranja mogućih načina izvora financiranja putem banaka i leasing društva za nabavu dugotrajne imovine i analiziranja uvjeta pojedinog financiranja, a zatim određivanja mogućih kriterija važnih za odluku koji oblik financiranja odabrati. Zaključak istraživanja je da u ponudi banaka i leasing društva u Hrvatskoj postoji više prihvatljivih kreditnih proizvoda, a konačna odluka o optimalnom financiranju je na poduzetniku. Svaki poduzetnik donijeti će odluku o načinu financiranja uzimajući u obzir troškovne, računovodstvene, porezne, vlasničke i druge aspekte razmatrane opcije financiranja, a u skladu sa svojim mogućnostima, poslovnim planovima i projekcijama budućeg poslovanja.

Abstract (english)

This paper is the result of a study of the possibility of finding financial resources for the acquisition of fixed assets, which the entrepreneur must provide if he has made a decision to invest into tangible - fixed asset. Possible sources of financing for the purchase of fixed assets have been investigated by studing the theoretical methods of financing described in the relevant literature, as well as the sources of financing in practice. The main features of credit institutions and other institutions that provide financing services are described and analyzed, as well as credit products from their offer, especially the offer of investment loans and leasing. In this paper are also presented data on the possibilities of using the financing of small and medium-sized enterprises in the European Union and the Republic of Croatia. The research was conducted in order to define financing opportunities for the acquisition of long-term asset using bank loan or leasing and to analyze the terms of each financing source, and then on one example to determine the criteria important for deciding which form of financing to use. The conclusion of the research is that in the offer of banks and leasing companies in Croatia there are more acceptable credit products, and the final decision on optimal financing is up to the entrepreneur. Each entrepreneur will make a decision on the method of financing taking into account the cost, accounting, tax, ownership and other aspects of the considered financing option, and in accordance with their capabilities, business plans and projections of future business.

• Keywords: dugotrajna imovina; izvori financiranja; bankovni kredit; ugovor o leasingu
• Keywords (english): long-term asset; sources of financing; bank loan; leasing
• Language: croatian
• URN:NBN: urn:nbn:hr:148:783533
• 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: 2020-09-22 13:51:37