Decision to buy or rent fixed assets

Organizations require assets to produce and/or sell their products under competitive conditions, generating value for its shareholders, employees and society in general. These assets consist primarily of cash and fixed assets. Fixed assets consisting of buildings, machinery and equipment, over time,...

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Detalles Bibliográficos
Autor: Santos Jiménez, Néstor
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2008
País:Perú
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Idioma:español
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/6045
Acceso en línea:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6045
Access Level:acceso abierto
Palabra clave:Fixed assets
tax savings
profitability
liquidity.
Activos fijos
ahorro fiscal
rentabilidad
liquidez.
Descripción
Sumario:Organizations require assets to produce and/or sell their products under competitive conditions, generating value for its shareholders, employees and society in general. These assets consist primarily of cash and fixed assets. Fixed assets consisting of buildings, machinery and equipment, over time, become worn and require replacement to ensure product quality. The theme of choice is the choice between buying fixed assets or contract hire provider of these assets. The article presents a methodology for analyzing alternatives to buy or lease assets for the purpose of optimizing the value of a going concern, using criteria of financial profitability and liquidity.