Cost/benefit analysis of leasing versus purchasing computers
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Authors
Arceneaux, Alan J.
Subjects
Cost/Benefit Analysis
Lease versus Purchase
Computer Acquisitions
Lease versus Purchase
Computer Acquisitions
Advisors
Levy, Cynthia J.
Louvau, Gordon E.
Date of Issue
1997-12
Date
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The purpose of this Thesis was to present a cost/benefit analysis of leasing versus purchasing computers. This analysis was performed to provide a decision making model for the acquisition of computer assets. It is additionally intended to serve as a framework to compare the costs and benefits of leasing over purchasing. To address this issue, a capital budgeting model was developed and net present value analysis performed. In constructing this model, several factors were considered, including: The purchase cost of computer equipment, annual lease payments, depreciation costs, the opportunity cost of purchasing, tax revenue implications and various leasing terms. Data for this thesis was collected using historical records, literature reviews, and interviews. This research found that it is more cost effective for the Naval Postgraduate School and other Naval Shore based commands to purchase equipment rather than lease
Type
Thesis
Description
Series/Report No
Department
Management
Organization
Identifiers
NPS Report Number
Sponsors
Funder
Format
viii, 70 p.;28 cm.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.