Lizingo ir kreditavimo kiekybinis įvertinimas

ENThe main financing forms of purchasing of asset are leasing and crediting. They are treated as alternatives. Thus, this article shows an importance of quantitative evaluation of these alternatives. There are many ways to evaluate leasing and crediting: Net Present Value (NPV), Internal Rate of Return (IRR), Net Advantage of Leasing (NAL) and equivalent loan analysis. These methods are based on discounting of cash flows and they are the main methods to evaluate investment. These methods were described and an importance of them were shown in this article, because an interest rate or one another criterion can not help to choose an optimal alternative. Telephone interviews showed that Lithuanian firms use only one criterion, but analysis showed that it can not be a good instrument of evaluation, so offer is to use discounting methods and to create a computerised model with scenarios.