ANÁLISE DO LEASING COMO UMA OPÇÃO DE FINANCIAMENTO ÀS EMPRESAS

Abstract

Abstract

Financial leasing emerged as a way to facilitate the obtaining of financing by companies which, many times, are not able to resort to bank credit in order to renew their tangible fixed assets. The use and exploitation of assets through leasing operations is very important for many organizations. Leasing is a financing mechanism that, although it presents numerous advantages for companies or individuals, it presents a certain range of disadvantages that make it not very appreciable, when companies or individuals intend to seek financing for assets. Thus, this article aims to analyze the essential characteristics of leasing, as a financing option for companies and individuals, as well as to understand the attractiveness of this financing option, since the financial reports of financial companies indicate the financing standard are the route most required by companies and individuals. Consequently, due to the high costs associated with financing using leasing, the entity seeking financing may be obliged to obtain consent from the companies providing leasing services for situations such as change of branch of activity or even merger. Looking at business dynamics and economic crisis situations, companies can choose to remain in the market, applying to this end some strategies such as mergers, the case of transformation of companies, however, taking into account that the contracts of leasing are long-term, the same may prove to be unappealing for companies, a fact that may lead to poor adherence to this financing option. Thus, the organizations that provide these services need to innovate, in order to make it more attractive to companies looking for ways to finance their assets.

Key words: Leasing, attractiveness, innovation.