Due to the increasing globalization and realization of world’s connections and trade, today's market conditions are quite unpredictable and unstable, and therefore companies and entrepreneurs are often forced to instaneously adapt to the new situation. Because of such market conditions, companies and small businesses are not confident whether their cash inflows will be regular and of certain amount, such that they can cover all the operating expenses. Consequently, in order to be able to improve or differentiate their offer, they must find an external source of financing. Financial planning is a part of any management that includes all processes within the company, and it’s the most important part of business in general. Given that every company wants to be successful, it is necessary that the company, i.e. its management, anticipates revenues and expenditures, monitors them, and manages them effectively. The financial planning process is an extremely complex and demanding segment because it involves conducting a multitude of analyses and comparisons before making the deciding on how to finance the purchase of equipment, machinery, factory plant or any other goods needed for the company business. Knowing the state of its capital reserves, the amount of liabilities and the possibility of generating income in future periods, the company chooses the option of financing through direct purchase (spending a large amount of its funds), credit loans (if the company meets all the conditions set by a bank or another financial institution), loan or one of many leasing options. As a financing option, leasing emerges as an alternative to classic credit loans, where the company has the right to use certain goods or equipment for a set period of time with payment of an agreed upon fee, while the ownership of the leased object remains with the lessor. The application of leasing can be observed with companies that lack their own resources and do not meet the bank’s requirements. The advantage of leasing over classic credit loans is the simplicity of arrangement, the speed of realization, the swiftness of the leased goods acquisition and the start of their use, as well as the flexibility when negotiating the leasing terms.