search query: @indexterm LEASING / total: 316
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| Author: | Dietz, A. |
| Title: | Die betriebswirtschaftlichen Grundlagen des Leasing |
| Journal: | Zeitschrift für Betriebswirtschaft
1990 : NOV, VOL. 60:11, p. 1139-1158 |
| Index terms: | FINANCE INVESTMENT PLANNING LEASING |
| Language: | ger |
| Abstract: | Leasing is the institutonalized transfer to the market of traditionally internal transactions of investment implementations. It transforms the purchasing and financing transactions of investment into a right of use, and diminishes for the interested party the number of otherwise necessary single or recurring transactions, such as contracts, financing, accounting and balancing, taxation, and controlling. Transaction cost savings are achieved. For the interested party, the periodical user price is furthermore, of high informative value in many important markets. The economic significance of the lessor's ownership position with regard to the leasing object can be proven within the analytical context. |
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