THE ROLE OF LEASING IN FINANCING

U svom poslovanju poduzetnici se često susreću s donošenjem poslovne odluke o financiranju dugotrajne imovine uz pomoć banaka i leasing društava. U Republici Hrvatskoj je leasing kao oblik financiranja nabave raznih sredstava potrebnih za rad tvrtki sve više prisutan. Oblika leasinga ima više i razlikuju se s aspekta pravnog vlasništva predmeta s ugovorene visine učešća ili jamčevine, troškova sklapanja leasing ugovora, troškova održavanja sredstva za rad pribavljenih putem leasinga te uvjeta raskida leasing ugovora. Radom su analizirana obilježja operativnog i financijskog leasinga, uz prikaz prednosti i nedostataka, kao dva najčešće korištena oblika leasinga u praksi, te su ukratko razmatrani i neki drugi oblici leasinga. Cilj ovoga rada je olakšati donošenje važne odluke pri nabavi dugotrajne imovine, odnosno pri odabiru načina financiranja.In their business, entrepreneurs often faced with making a business decision to finance fixed assets with the help of banks and leasing companies. In the Republic of Croatia, leasing, as a form of financing the acquisition of various funds needed for the operation of companies, is increasingly present. The form of leasing is different and they differ in terms of the legal ownership of the item from the agreed amount of the participation or guarantee, the costs of concluding the leasing contract, the cost of maintaining the asset for work acquired through leasing and the terms of termination of the leasing contract. The paper analyzes the characteristics of operating and financial leasing, with the advantages and disadvantages presented, as the two most commonly used forms of leasing in practice, and briefly discusses some other forms of leasing. The aim of this paper is to facilitate the important decision making in the acquisition of fixed assets, that is, in choosing the financing method