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Zusammenfassung BWL Lernfeld 9 - Leasing

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Diese Zusammenfassung beinhaltet das Thema Leasing. Es wir unterschieden zwischen direktes und indirektes Leasing mit dem jeweiligen Vor- und Nachteile, sowie in einem Schaubild dargestellt. In einer Tabelle wird Kreditfinanzierung und Leasing verglichen, welcher Aufwand geringer ist. Es gibt Leasingvertrag ohne Kaufoption, Leasingvertrag mit Kaufoption und Leasingvertrag mit Verlängerungsoption.

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Uploaded on
April 17, 2023
Number of pages
2
Written in
2022/2023
Type
Summary

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36

Ist ein vertraglich festgelegten Erwerb von Nutzungsrechten an
beweglichen und unbeweglichen Vermögensgegenstände


Der Hersteller vermietet seine selbst erstellten
Direktes Leasing: Güter mittels eigener Leasinggesellschaft



Indirektes Leasing: Unternehmen vermietet Güter, die er von einem
anderen Hersteller erworben hat



E C

• es schont dein Eigenkapital • Leasingfahrzeuge sind kein Eigentum des
• Planungssicherheit (feste Monatsrate) Fahrers
• Keine hohen Reparaturen • mögliche Probleme bei Rückgabe (Beschädigung)
• Aktuelle Modelle fahren • Keine freie Werkstattwahl
• Keine Zinsen , weil nicht Fremdfinanziert • Vertragskündigung kaum möglich




INDIREKTES LEASING Leasing meist teuer
als Finanzierung


Leasingvertrag
* S
Leasinggeber *
Leasingnehmer
Leasingrate
s *
t
jek
Kau




b
go
Kau


fpr




sin
fve


eis




ea
gL
rtr




n
ag




eru
f
Lie




8.
Hersteller/Händler Leasing erhöht
Aufwendungen, Gewinn wird
kleiner, steuern auch


Antonial
R60,75
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