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Evaluation of effectiveness of investments in means of transport based on the example of an enterprise of the TSL sector

The aim of the article is to define the levels of income and outcome that make the purchase of means of road transport effective and to show this on the example of a small enterprise operating in the TSL sector. Analysis of scientific literature, observation, interview, analysis of documents and mathematical methods were the methods used to carry out the research. The analysis lead to the conclusion that for small businesses of the TSL sector leasing is more profitable form of financing the purchase of rolling stock.