| Abstract | Zbog sve veće globalizacije i ostvarivanja svjetskih trgovačkih veza i trgovina, današnji tržišni uvjeti poprilično su nepredvidljivi i nestabilni pa su stoga poduzeća i poduzetnici često primorani u trenutku se prilagoditi novonastaloj situaciji. Zbog takvih tržišnih uvjeta, mala/srednja poduzeća ili poduzetnici nisu sigurni da li će im novčani priljevi biti redoviti i određene visine, kako bi uspjeli pokriti sve tekuće troškove. Shodno tome, kako bi pak uspjeli unaprijediti ili diferencirati svoju ponudu, moraju naći izvor financiranja izvan poduzeća. Planiranje financija je dio svakog menadžmenta koji uključuje sve ostale procese unutar poduzeća i najvažniji je dio u poslovanju uopće. S obzirom na to da svako poduzeće želi biti uspješno, nužno je da poduzeće, odnosno menadžment poduzeća, predviđa prihode i rashode, prati ih te njima učinkovito upravlja. Proces planiranja financija izuzetno je kompleksan i zahtjevan segment jer uključuje provođenje mnoštvo analiza i usporedbi prije donošenja odluke o načinu na koji će se financirati nabava opreme, stroja, postrojenja ili nekog drugog dobra potrebnog za poslovanje poduzeća. Znajući stanje svojih kapitalnih rezervi, visinu obveza i mogućnost ostvarivanja prihoda kroz buduća razdoblja, poduzeće odabire opciju financiranja putem direktne kupnje (trošenjem velike svote svojih sredstava), kredita (ukoliko zadovoljava sve uvjete kod banke ili druge financijske institucije), zajma ili jednom od brojnih opcija leasing konstrukcija. Kao opcija financiranja, leasing se pojavljuje kao alternativa klasičnom kreditu, gdje poduzeće ima pravo koristiti određeno dobro ili opremu na ugovoreno razdoblje uz plaćanje određene naknade, dok pravo vlasništva nad predmetom leasinga ostaje pri davatelju leasinga. Primjena leasinga može se primijetiti kod poduzeća koja nemaju dovoljno vlastitih izvora, a ne ispunjavaju uvjete kod banaka. Prednost leasinga nad klasičnim kreditima je jednostavnost ugovaranja, brzina realizacije, brzina preuzimanja predmeta i početak korištenja istog, te fleksibilnost prilikom ugovaranja uvjeta leasinga. |
| Abstract (english) | Due to the increasing globalization and realization of world’s connections and trade, today's market conditions are quite unpredictable and unstable, and therefore companies and entrepreneurs are often forced to instaneously adapt to the new situation. Because of such market conditions, companies and small businesses are not confident whether their cash inflows will be regular and of certain amount, such that they can cover all the operating expenses. Consequently, in order to be able to improve or differentiate their offer, they must find an external source of financing. Financial planning is a part of any management that includes all processes within the company, and it’s the most important part of business in general. Given that every company wants to be successful, it is necessary that the company, i.e. its management, anticipates revenues and expenditures, monitors them, and manages them effectively. The financial planning process is an extremely complex and demanding segment because it involves conducting a multitude of analyses and comparisons before making the deciding on how to finance the purchase of equipment, machinery, factory plant or any other goods needed for the company business. Knowing the state of its capital reserves, the amount of liabilities and the possibility of generating income in future periods, the company chooses the option of financing through direct purchase (spending a large amount of its funds), credit loans (if the company meets all the conditions set by a bank or another financial institution), loan or one of many leasing options. As a financing option, leasing emerges as an alternative to classic credit loans, where the company has the right to use certain goods or equipment for a set period of time with payment of an agreed upon fee, while the ownership of the leased object remains with the lessor. The application of leasing can be observed with companies that lack their own resources and do not meet the bank’s requirements. The advantage of leasing over classic credit loans is the simplicity of arrangement, the speed of realization, the swiftness of the leased goods acquisition and the start of their use, as well as the flexibility when negotiating the leasing terms. |
