Ocena opłacalności leasingu i umów o podobnym charakterze - analiza porównawcza
Evaluating the profitability of leasing and other contracts of a similar nature: a comparative analysis

Summary/Abstract: In order to start operating on the market and to develop and remain competitive, a company needs sources of capital. Currently, business entities can use various sources and the most popular external types include subsidies, bank loans, share issues, bonds, factoring and leasing. The main objective of this study is to discuss the relative profitability of leasing compared to other sources of financing, to present its development prospects and the forms that are increasingly replacing it in business practice. The article addresses the subject of profitability compared to other contracts of a similar nature calculating in addition the profitability of credit and long-term rental based on the specific example of a passenger car model and proposals for leasing. The advantages and disadvantages of the solutions are then presented In order to achieve the aim, the research issue is framed through the question: Is leasing a profitable tool for entrepreneurs today? The analyses carried out proved that it plays an extremely important role in the Polish economy by supplying companies with items necessary for running a business (specified in laws such as the Civil Code, Accounting Act and Corporate Income Tax Act). The profitability analysis based on the example of a specific vehicle showed that the most beneficial solutions are leasing with a low buyout (1%) and long-term rental which is an increasingly common phenomenon, especially in large corporations. The study is descriptive and empirical in nature.

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