Kredyt i leasing – porównawcza analiza płatności

Joanna Bereżnicka

Bereżnicka, Joanna; ORCID: 0000-0002-0316-6693
Kredyt i leasing – porównawcza analiza płatności
Credit and leasing – comparative analysis of payments
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008, vol., nr 69, s. 31-41


The paper attempts to analyze repayment amounts of bank loan and leasing instalments. In both cases various interest rates have been applied. Additionally for the bank loan various repayment versions have been used. The paper argues that bank loan and leasing are popular alternative forms of financing investments. The conducted analysis show that applying the same repayment rates leasing is less costly form of investments’ financing than bank loan. The computing show that decreasing interest rate of bank loan by a few percentage points causes that total amount of repayment is the same as in case of leasing. Thus the costs of gaining capital will become similar too. The obtained results could be used in a decision process of investments. However it should be also pointed out that there are many alternative forms of financing investments