Financiranje leasingom u Republici Hrvatskoj

u ovom radu objašnjava se pojam leasing te terminologija kao što su klasifikacija leasinga, pravni aspekti leasinga, formiranje leasing naknade i sl. Također se objašnjavaju pojmovi vezani uz leasing (objekt leasing ugovora, leasing poduzeće, leasing ugovor i njegove obavezne elemente, primatelj i davatelj leasinga, i sl.). Opisuje se što se sve može financirati putem lealsinga, glavne karakteristike konstrukcije leasing poslova te razlike u odnosu na druge načine nabave opreme kao što je nabava putem bankarskih kredita, samofinanciranja i sl. Analizira se poslovanje leasing društva u Republici Hrvatskoj u razdoblju 2012.g.-2016.g., uspoređuje se kalkulacije operativnog i financijskog leasinga te se iznose prednosti i nedostaci leasinga.In this study the term leasing and terminology such as leasing classification, legal aspects of leasing, formation of leasing charges (fees) are explained, as well as leasing-related notions (object of a leasing contract, leasing company, leasing contract and its mandatory elements, provider and receiver of the cease, and so on). It describes what can be financed through leasing, main characteristics of constructing leasing business and the differences in relation to other ways of purchasing equipment such as using bank loans, through self-financing and other similar methods. The business activity of leasing companies in the Republic of Croatia in the period 2012.-2016. is analysed, calculations of operating and financial lease are compared and the advantages and disadvantages of leasing are presented