Leasing as a Financing Alternative for Public Companies

Financing of fixed assets is done using equity or borrowed capital (leasing, bank loan, bond loan) or a mixture of both. When the decision to finance fixed assets is via borrowed capital, a bank loan or leasing is often used.With globalization, the financial sector has gained another dynamic that is characterized by the entry of new players and the introduction of new financial instruments, which in a way has broadened the sources of financing for companies, although the requirements demanded by banks are very high.Financial managers must decide on the acquisition of assets, the form of financing and management of resources. When these tasks are performed well, they help maximize the value of the company.The purpose of this paper is to gain knowledge about leasing for company managers, shareholders and others interested in financial information, and to make a comparative analysis between leasing and equity.

Autorentext

Der Autor ist Mosambikaner, hat einen Master-Abschluss in Pädagogik und Didaktik von der United Methodist University of Mozambique - Cambine, Morrumbene; Abschluss in Rechnungswesen von der Universität Mussa Bin Bique-Inhambane. Beamter der Provinzdirektion für Kultur und Tourismus von Inhambane, der Abteilung für Verwaltung und Personalwesen zugeordnet.