Home Volumul 2 EVALUAREA CONTRACTELOR DE LEASING LA NIVELUL ÎNTREPRINDERII

EVALUAREA CONTRACTELOR DE LEASING LA NIVELUL ÎNTREPRINDERII


Mihaela Diaconu, Cristina Dionisie
Universitatea “Petre Andrei” din Iasi, Facultatea de Economie
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Abstract
This paper outlines a framework for lease vs buy analysis. It also hightlines various aspects
of the lease/buy decision. The decision to lease or buy needs a comparison of alternative
financing arrangements for the use of an asset. We provide a format for comparing net
present value of the options, taking into account the analzsis of lease and buy using loans.
Net present value is a more simple criterion to use in practice than dicounting costs, directly
reflecting the increasing value of the company as a result of its decision.
Keywords: lease/buy decision, fixed assets, net present value, cost of capital.

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