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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/31977

    Title: 營業性租賃對公司財務效益之研究--以航空公司為例
    Other Titles: The research on financial effect in operating lease.--exam in airline corporation.
    Authors: 陳嘉文;Chen, Jovi
    Contributors: 淡江大學國際商學碩士在職專班
    鮑世亨;Pao, Shih-hen
    Keywords: 營業性租賃;折舊;航空公司;財務分析;Operating Lease;Depreciation;Airline Corporation;Financial Analysis
    Date: 2008
    Issue Date: 2010-01-11 01:30:05 (UTC+8)
    Abstract: 『企業的盈餘,並非由機器設備之所有權產生,而是由使用而獲得。』現代企業經營,對於營運所需要的機器設備、營運機具除了以購買之方式取得所有權外,還可以採租賃的方式,無須支付全部價款,即可取得所需機器設備之使用權,以配合企業本身業務及財務上之需求,達到營運目的。
    “Profits are earned through use, not ownership of equipment.” The modern enterprise management obtains the property rights besides the purchase, but also may pick the mode which is leasing, no needs to pay the complete cost, then obtains right of use of equipments. It coordinates in the enterprise itself service and the finance consideration, therefore to achieve business target.
    All properties of equipments, besides land, will have depreciation. Therefore the enterprise must list down the depreciation of property of equipments to amortize the expense. Depreciation is to amortize the property cost, by a systematic and reasonable method. It must not use as the property cost which responds the market price.
    This research takes the aircraft of domestic airlines firm as a study case. It compares costs and benefits between two modes of obtaining funds. One is operating leasing to obtain, and another is directly by the financial organization. It is to replace the property rights to right of use, and hope operating leasing will be widely promoted, and further to benefit economic development in the future.
    Appears in Collections:[國際企業學系暨研究所] 學位論文

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