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Finance leasing (also “equipment leasing”) saves the cost, improves the efficiency and benefit, larger the manufacture supply channels, which is an optimal solution for equipment supply with uncertain freight demand. The article collects the definitions of Finance Leasing based on the four pillars theory of finance leasing, also divides the lessors in Freight Car finance leasing into three categories according to their major business: manufacturers, banks as the representative financial institutions, firms that specialized in finance leasing. To identify the most suitable lessor for each railway department, an indicator system is built and operated by Yaahp (a software) based on Analytic Hierarchy Process

Application of the Analytic Hierarchy Process to Identify the Most Suitable Lessor of Freight Car Finance Leasing