Lizing kot vir financiranja osnovnih sredstev v podjetjih

magistrsko delo

Jasmina Landeker (Avtor), Žan Oplotnik (Mentor)

Povzetek

Lizing, pojem, ki smo ga pred drugo svetovno vojno le redko srečevali, je v zadnjem času eksplodiral po vsem svetu. Lizing je oblika financiranja premičnin in nepremičnin za določeno časovno obdobje, ki je vnaprej določeno. V večini se za financiranje odločajo fizične osebe, seveda pa nikakor ne manjka tudi pravnih oseb. V magistrski nalogi smo predstavili vrste virov financiranja, podrobneje opisali lizing kot enega izmed virov financiranja in na primeru predstavili razliko med operativnim in finančnim lizingom. S pomočjo statističnih podatkov ZBS smo ugotovili, kako se je lizing razvijal v obdobju petih let (2016–2020). V empiričnem delu magistrske naloge smo se osredotočili na analizo anketnih vprašalnikov. Anketa je bila izvedena v naključno izbranih podjetjih po Sloveniji, z različnimi dejavnostmi, prihodki, kapitalom in velikostjo. Anketiranje je potekalo s pomočjo spletne strani 1KA. Podatke, ki smo jih prejeli z anketo, smo analizirali s pomočjo statističnega programa SPSS. S pridobljenimi rezultati smo preverili veljavnost postavljene hipoteze: H1: Lizing predstavlja pogost vir financiranja podjetij v Sloveniji. Z raziskavo smo želeli ugotoviti, ali je lizing kot vir financiranja v podjetjih pogosta oblika financiranja ali ne. Z anketnim vprašalnikom smo prejeli tudi podatke, katero obliko lizinga podjetja uporabljajo v večini, zakaj se in zakaj se ne odločajo za lizing ter kaj je predmet njihovega financiranja. Zbrali smo podatke, koliko dolgoročnih in kratkoročnih finančnih obveznosti podjetja namenijo za lizing, kredit in za druge finančne obveznosti. Rezultati so nas pripeljali do ugotovitve, da lizing kljub prepoznavnosti ni pogost vir financiranja v podjetjih.

Ključne besede

poslovne finance;viri financiranja;leasing;lizing;osnovna sredstva;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2022
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	J. Landeker
UDK:	658.14
COBISS:	115378691
Št. ogledov:	73
Št. prenosov:	10
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Leasing as a source of financing of fixed assets in companies
Sekundarni povzetek:	Leasing, a concept we rarely encountered before World War II, has recently exploded around the world. Leasing is a form of financing real estates and movables for a certain period of time, which is determined in advance. Financing is mostly chosen by natural persons, but this type of financing is also popular for legal entities. In the master’s thesis we presented types of sources of financing, described leasing as one of the sources of financing and presented the difference between operating and financial leasing on example. With the help of ZBS statistics, we found out how leasing developed over a period of five years (2016 – 2020). In the empirical part of the master’s thesis, we focused on the analysis of survey questionnaires. The survey was conducted in randomly selected companies across Slovenia, with different activities, revenues, capital and size. The survey was conducted using the 1KA website. The data obtained from the survey were analyzed using the statistic program SPSS. With the obtained results we checked the validity of the hypothesis: H1: Leasing is a common source of financing for companies in Slovenia. The research was intended to determine whether leasing is common source of financing in companies or not. With survey questionnaire we also received information about what form of leasing companies use in the majority, why they do and why they do not decide for leasing and what is usually subject of their financing. We collected data on how many long-term and short-term financial liabilities the companies allocate for leasing, credit and other financial liabilities. The results led us to the conclusion that leasing, despite its visibility, in not a common source of financing in companies.
Sekundarne ključne besede:	leasing;source of financing;financial leasing;operating leasing;leasing contract;
Vrsta dela (COBISS):	Magistrsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	III, 68 str., 4 str. pril.
ID:	13638328