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  • 标题:METHODOLOGY FOR SUBSTANTIATING THE PROCUREMENT DECISION IN LEASING
  • 本地全文:下载
  • 作者:Mustea-Serban Razvan ; Ciocirlan Doinita ; Folcut Ovidiu
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2008
  • 卷号:XVII
  • 期号:01
  • 页码:137-141
  • 出版社:University of Oradea
  • 摘要:

    The paper analyzes the procurement decision in leasing, considering two criteria: the Net Present Value (NPV) and the Total Net Present Cost (TNPC) of the financing sources. Basically, there are four major financing sources for an acquisition: the self-financing, the bank credit, the supplier credit and leasing. The calculation of the TNPC indicator considers not only the acquisition cost of the good(s), but some other elements as well: the expenses and fees specific for each transaction; the fiscal economy derived from the transaction;the profits tax;the actualization factor.This indicator considers the fiscal economy (fiscal savings) specific to each transaction, which represents a strong argument for leasing. The structure of the expenses excludes the registration fees, the maintenance fees or the liability insurance, as they exist no matter the financing source.

  • 关键词:

    Leasing, Procurement Decision, Cost of leasing, Cost of Cash Payments, Cost of Bank Credit, Cost of Supplier Credit

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