• 해운
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• 5호통권16호
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• pp.42-42
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• 2005

• 디지털융복합연구
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• 제2권1호
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• pp.145-160
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• 2004

P Leasing Company was a steady growing company with positive net income in most years since 1985 when it was established. However, it suddenly experienced a minus net income of 6.8 billion won in 1996. The reason of its deficit was known to be the financial distress of its two major leasing contracts. The total amount of two contracts was 58 billion won witch is about 8% of total amount of its leasing contracts. In this paper, we analyse how the disability of lease payments from the two leasing contracts influence P Leasing Company's financial stability, growth opportunity, and profitability. In addition, by performing ROI analyse, we point out the financial reasons of P Leasing Company's deficit in 1996. We hope our case analysis to help students understand the cash flow of leasing companies. The P Leasing Company case also illustrates the fact that bad leasing contracts would seriously affect the profitability of leasing companies as bad loans would seriously do the profitability of commercial banks.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2009년도 공동학술대회
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• pp.169-170
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• 2009

국제물류에서 화물 표준화 단위인 컨테이너 물동량이 점점 증가함에 따라 컨테이너 공급부족 현상이 지속되어 컨테이너의 매매가 및 리스료도 높은 상승세를 기록하고 있다. 이러한 부분에서 컨테이너의 관리는 점점 중요시 되고 있는 실전이다. 그러나 대륙별 공컨테이너의 수급불균형은 점점 증가하고 있는 추세여서 예측이나 모형수립이 어려워 리스에 대한 의존율이 높아짐으로써 비용의 증가에 커다란 영향을 미치고 있다.