Abstract
Leasing is the renting out (usually for longer terms) of industrial equipments, facilities and capital goods (machines, technical installations, vehicles, etc) by the manufacturer or-in the case of leasing in the narrower sense of the word (financial leasing) by special leasing companies acting as principal. Leasing affords medium-to long-term financing of invesfement (capital spending) activity and helps to presewe liquidity.
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Abstract
"Leasing " endiistriyel ekipman, ara~lar ve yatrnm mallarrnrn (makinalar, teknik tesisat, tag:tlar v.sJ iireticiler ya da kelimenin daha dar anlamryla (finansal " leasing " de), ana girket olarak hareket eden &el " leasing " firmalarr tamfindan (genellikle daha uzun siirelerle) kiralanmasrdrr. " Leasing ", yatrrrm etkinliginin (kapital harcamasrnzn) orta ve uzun vadeli finansmanrna izin verir ve likiditenin korunmasrna yardrmcr olur. " Factoring ", "factor " ya da "factoring " firmasrntn (~ok kez bankanrn kolu) miigterilerinin ticaret bor~larrnr satrn aid@ ve bunlan kendi namrna topladrjt bir fur satrg finansmanrdrr. Satzn ahnan alacaklar, satrnalma fiyatr bor~larrn as11 degerlerinin belirli bir yiizdesi (~ok kez yaklagrk 9680) olmak ve bir kez bor~ tahsil edildikten sonra kalan biiriimiin miigteriye bir hizmet iicret qkarrldrktan sonra geri odenmek iizere 30 - 180 giin i~indir. "Factor" tarafindan odenen satrnalma fiyatr, miigteriye, kredinin kullanrmrna bajlr olarak fizerine finansman iicreti eklenen bir " factor" acreti ~rkarrlarak miigteriye borflandrnbr.
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Details
| Primary Language | Turkish |
|---|---|
| Subjects | Engineering |
| Journal Section | Articles |
| Authors | |
| Publication Date | January 1, 1990 |
| Published in Issue | Year 1990 Volume: 4 Issue: 19 |