Abstract | Leasing je način na koji se pokretna i nepokretna materijalna imovina, daje na korištenje primatelju leasinga, temeljem posebnih ugovora. Leasing društva daju primatelju leasinga, uz određenu naknadu i na određeno ugovoreno vrijeme, imovinu na korištenje. Posao leasinga može biti posao operativnog i posao financijskog leasinga. Cilj ovog rada bio je pokazati kretanje poslovanja leasing industrija u Europskoj Uniji, temeljem metode analize i metode konkretizacije. Grafički sam prikazao, a potom i interpretirao, kretanje poslovanja u prethodnih 5 godina. Na temelju rezultata, potvrđuju se brojne priče o porastu leasing poslova u Europi, koje kažu da se ukupni opseg leasing poslovanja u 2016. godini povećao za 11,2% u usporedbi s 9% u 2015. godini. Budući da je i Hrvatska dio Europske Unije, opisao sam nekoliko hrvatskih leasing poduzeća, među kojima se našao i moj poslodavac- PBZ Leasing. U Europi su najsnažniji korisnici leasing sustava upravo najrazvijenije zemlje: Njemačka, Italija, Francuska i Nizozemska. Sve one se nalaze u organizaciji Leaseurope-a, koja se sastoji od 46 udruga članica u 33 zemlje te tako predstavlja više od 2,500 leasing kompanija, pokrivajući 96% europskog leasing tržišta. Ono objavljuje službenu listu najboljih leasing kompanija u Europi. Kroz rad će se također vidjeti tko sve sudjeluje u leasing poslu, koje su vrste leasinga, prednosti i nedostaci te pokazatelji u leasing poslovanju. Bit će opisano i poslovanje zanimljivog Waypoint Leasing poduzeća, koje se bavi leasingom helikoptera. Općeniti zaključak, kada govorimo o leasingu, je taj da ekonomski značaj leasinga proizlazi iz činjenice da pruža kapital koji se koristi u investicijske svrhe - što vodi do zdravog gospodarstva, stvara zaposlenje i promiče inovacije. |
Abstract (english) | Leasing is the way in which movable and immovable asset is made available to the leasing recipient on the basis of special contracts. Leasing companies provides the recipient of the lease, with a certain fee and at a specified contractual time, to use the assets. Leasing business can be the job of operating and financial leasing. The aim of this paper was to show the leasing industry's business trends in the European Union, based on the method of analysis and the method of concretization. I showed graphically, and then interpreted, the business trends in the last 5 years. Based on the results, there are confirmed numerous stories about the rise in leasing business in Europe, which say that the total scope of leasing business in 2016, has increased by 11.2% compared to 9% in 2015. Since Croatia is part of the European Union, I have described several croatian leasing companies, including my employer - PBZ Leasing. In Europe, the most powerful users of leasing systems are the most developed countries: Germany, Italy, France and the Netherlands. All of them are organized by Leaseurope, which consists of 46 member associations in 33 countries and so represents more than 2,500 leasing companies, covering 96% of the european leasing market. It publishes the official list of the best leasing companies in Europe. Through the paper you will also see who is all part of leasing business, which are the types of leasing, advantages and disadvantages and indicators in leasing business. An interesting Waypoint Leasing company, which deals with leasing of helicopters, will also be described. The general conclusion, when we are talking about leasing, is that the economic significance of leasing, stems from the fact that it provides capital that is being used for investment purposes – which leads to a healthy economy, creates employment and promotes innovation. |