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The Leasing - Manager Instrument To Improve Companies Performance

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  • Carmen TURLEA
  • George-Aurelian TUDOR

Abstract

The need to highlight an organized business has always been one of the strengths of economic development at microeconomic level, as well as at macroeconomic level by way of prioritizing the activities, identifying and using the performance metrics and a management able to translate theory to practice.As such, the performance of a company’s management generates the interest of equity investors.The main objective of this article is to substantiate the assumption that leasing is a key element in establishing a good market requirements-connected management, as well as to get acquainted with the implementation of the International Financial Reporting Standard 16-Leases, hereinafter referred to as IFRS 16, starting with 2019.

Suggested Citation

  • Carmen TURLEA & George-Aurelian TUDOR, 2018. "The Leasing - Manager Instrument To Improve Companies Performance," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(1), pages 122-130, November.
  • Handle: RePEc:rom:mancon:v:12:y:2018:i:1:p:122-130
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    References listed on IDEAS

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    1. Chen, Wei-Ting & Huang, Kuancheng & Ardiansyah, Muhammad Nashir, 2018. "A mathematical programming model for aircraft leasing decisions," Journal of Air Transport Management, Elsevier, vol. 69(C), pages 15-25.
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