prikaz prve stranice dokumenta Leasing kao izvor financiranja u Republici Hrvatskoj
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master's thesis
Leasing kao izvor financiranja u Republici Hrvatskoj
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2019. urn:nbn:hr:145:042349
Bošnjaković, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Bošnjaković, I. (2019). Leasing kao izvor financiranja u Republici Hrvatskoj (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:042349

Bošnjaković, Ivana. "Leasing kao izvor financiranja u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:042349

Bošnjaković, Ivana. "Leasing kao izvor financiranja u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:042349

Bošnjaković, I. (2019). 'Leasing kao izvor financiranja u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:042349

Bošnjaković I. Leasing kao izvor financiranja u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:042349

I. Bošnjaković, "Leasing kao izvor financiranja u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:042349

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Metadata
TitleLeasing kao izvor financiranja u Republici Hrvatskoj
Title (english)Leasing as a source of financing in the Republic of Croatia
AuthorIvana Bošnjaković
MentorDubravka Pekanov Starčević (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberIvana Fosić (član povjerenstva)
Committee memberDubravka Pekanov Starčević (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Diplomski rad Leasing kao izvor financiranja u Republici Hrvatskoj analizira važnost i obilježja leasinga kao izvora financiranja, te daje pregled stanja na tržištu leasinga Republike Hrvatske. Radom se pruža uvid u uvjete, načine, prednosti i nedostatke financiranja putem leasinga. Leasing predstavlja način financiranja nabave dugotrajne materijalne imovine, koju na temelju ugovora davatelj leasinga daje na korištenje primatelju leasinga uz određenu naknadu i na određeno vrijeme. S obzirom na sadržaj i obilježja leasinga, leasing može biti financijski ili operativni te svrha leasinga je omogućiti korisniku leasinga korištenje imovine odnosno objekta leasinga, dok je pitanje vlasništva nad lesing objektom sporedna stvar. U empirijskom dijelu rada korišteni su podaci s Internet stranice Hrvatske agencije za nadzor financijskih usluga gdje su se usporedili podaci godišnjeg financijskog izvješća o radu leasing društava za 2017. i 2018. godinu. Provedenom analizom na tržištu Republike Hrvatske pokazalo se da je tijekom 2018. godine došlo do porasta obujma poslovanja, odnosno broja i vrijednosti novozaključenih ugovora što ukazuje na činjenicu da na financijskom tržištu dolazi do sve većeg razvoja leasinga. Analizom je utvrđeno da se leasingom najčešće financira nabava osobnih i gospodarskih vozila, te da su leasing društva krajem 2018. godine najviše bila izložena djelatnosti trgovine na veliko i malo, prijevozu i skladištenju te smještaju, pripremi i usluživanju hrane, također porastao je broj skopljenih ugovora sa stanovništvom.
Abstract (english)
Graduate thesis Leasing as a source of financing in the Republic of Croatia analyzes the importance as well as the characteristics of leasing as a source of financing while giving the overview of Croatian leasing market. The thesis gives an insight into financing through leasing while highlighting the main advantages and disadvantages of the subject matter. Leasing represents the financing method of purchasing the assets by making a contract whereby the lessor grants the right to use a particular good for a period of time to the lessee. Regarding the content and the characteristics of leasing it can be separated in two different types; financial lease and operating lease. The main purpose of leasing financing is to provide the user to use the assets while the issue of ownership is out of the main focus. The empirical section of the thesis uses the data provided by Croatian financial services supervisory agency (HANFA) and compares the annual financial reports for the year of 2017. and 2018. The conducted analysis shows the increase in the number as well as the value of newly concluded contracts during the year of 2018 which indicates the development of leasing financing use. The analysis also states that leasing financing is mainly used for purchasing private vehicles and economic service vehicles. At the end of 2018, leasing companies were mostly exposed to wholesale and retail companies, transport and storage companies and food service companies,also the number of concluded contracts with private persons increased as well.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:042349
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2020-01-24 11:20:53