A research on financial leasing as an alternative means of financing and travel agencies

Financial leasing has been used by investors under the regulations of the ?financial leasing law? since 1985. In our country, the increase of investors, level of productivity, employment, export and the providing of technological development, advice to investors and the beginning of competition between financial organizations was aimed for with financial leasing.For the realization of these goals, major financial incentives have been provided to financial leasing. With these financial incentives, the financial leasing trade volume has increased since 1985. but this increase is not at a sufficient and expected level. At this point, it could be said that many factors have an effect on the trade volume. Factors arising from the financial leasing law, the absence of information and promotion, the absence of coordination among organizations in economic crises and the absence of competition are some of these factors.This study has been conducted to make an assessment on what level travel agencies have used financial leasing, which is an alternative means of financing.In the first section, general information on travel agencies has been given. In this section, the description, history, classification, groups, duties, roles in the county?s economy, functions, types and financial resources of travel agencies have been given. In the second section, information on the description, scope, history, operation and application of financial leasing has been explained. In the third section, detailed information on the appraisal and accounting of financial leasing has been given. In the fourth section, the views of travel agencies on financial leasing has been tried to be established through surveys made with group A travel agencies in Antalya.With the application results made in the study, it was determined that the utilization of financial leasing by group A travel agencies was below average.