Leasing como alternativa de financiamento em Moçambique: um estudo de caso

Abstract

Fixed assets are financed using equity or debt capital (leasing, bank loan, bond loan) or a mix of the two. When the decision to finance fixed assets is through debt capital, bank loans or leasing are often used. With globalization, the financial sector has gained another dynamic, which is characterized by the entry of new operators and the introduction of new financial instruments, which in a way has expanded the sources of financing for companies, although the requirements demanded by banks are very heavy. Financial managers must decide on the acquisition of assets, the way of financing and management of resources. When these tasks are done well, they help maximize the value of the company. The present work intends to broaden knowledge about leasing for company managers, shareholders and others interested in financial information and to make a comparative analysis between leasing and bank lending. The theoretical approach of this work is the result of a bibliographical research and interpretation of data collected in several institutions of the square that ends with a case study. In conclusion, we present the results of the research carried out and recommend some issues considered key for leasing to constitute a true alternative source of financing in Mozambique.