Türkiye'de finansal kiralamanın incelenmesi
Abstract
Çalışmamızda Türkiye'de finansal kiralama uygulamaları ve finansman sorunu yaşayan işletmelerin faaliyetlerini sürdürebilmek için gerekli olan kaynağı en uygun şekilde elde etme yolları konusu irdelenmiştir. Globalleşen dünyada rekabetin daha da artmasıyla sürekli değişim ve yenilenme ihtiyacı yaşamsal önem kazanmıştır. İşletmelerin rekabet ortamın da destek sağlayacak olan finansman ihtiyacını, üretim araçları ihtiyacını karşılama yöntemlerinden olan Finansal Kiralama (Leasing) yöntemi incelenecektir. Finansal Kiralamanın tanımı, çeşitleri, avantaj ve dezavantajları açıklanacaktır. 6361 Sayılı Finansal Kiralama Kanunu'nun içeriği, tanımları ve getirdiği yenilikler incelenmiştir. Altıncı bölüm de ise finansal kiralamada dünya verileri incelenecektir. Son bölümlerde de Türkiye'de finansal kiralama oranları sunulmuştur. 2014 ve 2015 yılları Türkiye açısından analiz edilmeye çalışılmıştır. Anahtar Kelimeler : Finansal Kiralama, Yatırım Finansmanı, Üretim Araçları.
In our study, practices required to sustain their businesses, operations and financial leasing in Turkey who have problems which were the subject of ways of obtaining the source in the most appropriate way. With further increase competition in the globalizing world the need for constant change and renewal has gained vital importance. The need for funding that will support a competitive environment for businesses, satisfaction of the needs of the means of production one of the methods of financial lease (Leasing) the method will be examined. A finance lease definition, types, advantages and disadvantages will be explained. The content of the Law No. 6361 on financial leasing, definitions, and the changes it has brought, were investigated. The sixth chapter also Financial Ratios-world data will be examined. In the last chapter, the leasing rates in Turkey are presented. 2014 and 2015 to be analyzed in terms of Turkey has been studied. Key words : Leasing, Investments, Financing Means of Production.
In our study, practices required to sustain their businesses, operations and financial leasing in Turkey who have problems which were the subject of ways of obtaining the source in the most appropriate way. With further increase competition in the globalizing world the need for constant change and renewal has gained vital importance. The need for funding that will support a competitive environment for businesses, satisfaction of the needs of the means of production one of the methods of financial lease (Leasing) the method will be examined. A finance lease definition, types, advantages and disadvantages will be explained. The content of the Law No. 6361 on financial leasing, definitions, and the changes it has brought, were investigated. The sixth chapter also Financial Ratios-world data will be examined. In the last chapter, the leasing rates in Turkey are presented. 2014 and 2015 to be analyzed in terms of Turkey has been studied. Key words : Leasing, Investments, Financing Means of Production.
Description
Keywords
İşletme, Finansal Kiralama Kanunu, Business Administration, Finansal kiralama, Financial Leasing Law, Finansman, Financial leasing, Financing, Yatırım finansmanı, Finance of investments