Summary: | 碩士 === 淡江大學 === 國際商學碩士在職專班 === 96 === “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.
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