| Author: | Holmes, B. J. |
| Title: | Lease-buy decision analysis |
| Journal: | International Journal of Purchasing and Materials Management
1991 : FALL, VOL. 27:4, p. 35-40 |
| Index terms: | |
| Freeterms: | EINKAUF, MAKE-OR-BUY-ANALYSE, LEASING, KOSTENANALYSE |
| Language: | eng |
| Abstract: | This article considers the application of discounting techniques to the decision faced by a firm in determining whether to lease or buy capital equipment. Integral to the analysis is the notion of the internal rate of return. The article concludes by considering the interpretation of the concept, demonstrating that it provides a measure of the opportunity cost associated with a purchase decision. |
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