Kodi CAPEX ndi chiyani ndipo chifukwa chiyani ili yofunika kwa wogulitsa – zitsanzo

Ndondomeko yowonekera bwino ya amalonda imathandiza osunga ndalama kuti athetse kukondera posankha mabwenzi. Makampani amapeza phindu potengera zolinga. Amayika ndalama pachitukuko, kukulitsa ndalama zomwe amawononga nthawi zonse.

Kodi CAPEX ndi chiyani – m’mawu osavuta okhudza zovuta

Capital expenditure (CAPEX) ndi ndalama zomwe zimagwiritsidwa ntchito pogula zinthu zomwe sizili zamakono zomwe zimakhala zovomerezeka kwa chaka chimodzi. Kupeza ndalama kwa nthawi yayitali kumapereka mwayi wopeza katundu wokhazikika. Zotsatira za mabizinesi amabizinesi ndikupanga phindu pakuyika ndalama m’mafakitale omwe amatengera ndalama zambiri. Izi ndi mafuta ndi gasi, mphamvu, migodi, zitsulo. Palinso ndalama zogwirira ntchito, zomwe zimaphatikizapo kugwiritsa ntchito ntchito, malonda ogulitsa. Voliyumu yayikulu yandalama ndizomwe zimagulitsidwa. Zogulitsa mu njira zopangira, kusinthika kwawo, ziyenera kukhalabe ndi cholinga chopindulitsa, kuwerengeredwa mtsogolo.
Katundu omwe siali pano amagawidwa m’mitundu iwiri: Katundu wosakhazikika ndi katundu wosawoneka (IA). Zinthu zanzeru zabizinesi zitha kukhala ndi phindu lomwe limabweretsa phindu m’tsogolomu. Mapulogalamu, nkhokwe, zizindikiro zimatengera ndalama zomwe nthawi zina zimawononga. CAPEX imapanga phindu powonjezera mtengo wokulitsa ntchito, kukulitsa chiwongola dzanja, kukopa osunga ndalama atsopano.

CAPEX ndi OPEX – pali kusiyana kotani

Mosiyana ndi ndalama zazikulu, OPEX ndi mtengo woyendetsera ntchito. Ndalama zoyendetsera ntchito zimagwirizana ndi mtengo wa katundu, kayendetsedwe ka ntchito, zosowa zamalonda zamakampani. Kufunika kwa OPEX pakampani nthawi zambiri kumadziwika, zimatsimikiziridwa ndi kufunikira kwa nthawi yopereka lipoti. Kugwira ntchito mosadodometsedwa kwa bizinesi ndikotheka ndikukonzekera yunifolomu ya ndalama zogwirira ntchito, zomwe zimalembedwa ngati kutsika kwamitengo motsatizana, pambuyo pa capitalization pabalance sheet. Bungwe limalipira lendi ya malo, kutumiza, zothandizira. Ogwira ntchito amalandira malipiro. Ndalama zimapita kwa wosunga ndalama, ku akaunti yamakono monga ndalama. Phindu limachepa ngati OPEX ikuwonjezeka. Akatswiri azachuma a kampaniyi amayesetsa kuchepetsa ndalama zoyendetsera ntchito kuti awonjezere phindu.
Mtundu wa ntchito zamabizinesi, mtundu wanthawi yayitali wama projekiti zimakhudza chiŵerengero cha CAPEX ndi OPEX. Atsogoleri abizinesi amapanga zisankho zoyendetsera ndalama potengera chitukuko chamtsogolo. Mwachitsanzo, kupeza malo m’nyumbayo kungaganizidwe m’njira ziwiri, malingana ndi ntchito ya kampani m’tsogolomu. Kampani yaying’ono idzapindula kwambiri ndi kubwereketsa. Bizinesi yayikulu yomwe ikufuna kukopa osunga ndalama idzagula nyumbayo kuti achepetse ndalama zamtsogolo, komanso kuti athe kugulitsa malowo pamtengo wamtengo wapatali. Chiwongoladzanja chapachaka chidzabisala mwamsanga ndalama zomwe zimagwiritsidwa ntchito. Kampaniyo idzapindula posankha kuwonjezera CAPEX pochepetsa ndalama zogwirira ntchito. Kusiyana pakati pa CAPEX ndi OPEX ndi motere:

1. Kuchuluka kwa ndalama . Zogulitsa zazikulu zimatengera ndalama zambiri.
2. Malipiro pafupipafupi . Ndalama zoyendetsera ntchito zimapangidwa pafupipafupi, ndalama zazikulu zaka zingapo zilizonse kapena pachaka.
3. Malipoti amachitika pazigawo zosiyanasiyana za balance sheet . OPEX ikuwonetsedwa muzolipira zogwirira ntchito, CAPEX ili mu ndondomeko ya kayendetsedwe ka ndalama.
4. Magwero osiyanasiyana a ndalama . CAPEX ndi OPEX amatenga ndalama kuchokera ku likulu kapena ndalama, motsatana.

Ndikofunika kuti Investor wachinsinsi adziwe zizindikiro za ndalama zomwe zikuganiziridwa kuti awerengere chiwerengero cha mtengo wa katundu ndi phindu la kampaniyo.

Chifukwa chiyani kuli kofunika kuti wogulitsa ndalama aganizire za CAPEX

CAPEX ikhoza kupereka chidziwitso kwa osunga ndalama za mapulani azachuma, kupezeka kwa ndalama zaulere zomwe kampaniyo ikufuna kuzigwiritsa ntchito popanga kupanga. Kampaniyo imagawira phindu popereka zopindula kapena popereka ndalama zopezera katundu wokhazikika. Kuwonjezeka kwa ndalama zamtengo wapatali kumachepetsa nthawi zonse, kumachepetsa mtengo wa magawo. Chifukwa chake, osunga ndalama amawunikanso ma portfolio awo. Zindikirani! CAPEX imayang’ana pa chitukuko cha bizinesi, ndikuwonjezera phindu mtsogolo. Kuchepetsa malipiro kumachitika pofuna kupeza phindu lalikulu m’tsogolomu. Zolakwika za nthawi yayitali zimaganiziridwa ngati pali kukayikira za ubwino wawo, pali chiopsezo chotaya ndalama. Mwachitsanzo, pobweza likulu la 15%, sizomveka kuyika ndalama muzinthu zopanda phindu. Zochita zoterezi zidzatsogolera kukonzanso kwa osunga ndalama za mapulani awo, cholinga chofuna kupeza magawo. Opeza ndalama ali ndi chidwi chowonjezera mphamvu zamakampani omwe amagwirira nawo ntchito. Malingaliro awo sangagwirizane ndi kasamalidwe ka kampani ngati pali kusagwirizana pa chitukuko chamtsogolo chamakampani. CAPEX ndiyofunikira kuti mabizinesi azikweza zida, kusunga luso lopanga. Ngati simukumanganso katundu wokhazikika, ndiye kuti pali kuchepa kwazinthu, kuchepa kwa kupanga m’tsogolomu. Chifukwa chake, ndikofunikira kusunga malire pakati pa CAPEX ndi OPEX. Kodi CAPEX ndi OPEX ndi chiyani m’mawu osavuta, chilinganizo ndi kuwerengera, kufotokozera m’mawu osavuta: https://youtu.be/cPwlp3-NHZI ngati pali kusagwirizana pa chitukuko chamtsogolo chamakampani. CAPEX ndiyofunikira kuti mabizinesi azikweza zida, kusunga mphamvu zopanga. Ngati simukumanganso katundu wokhazikika, ndiye kuti pali kuchepa kwazinthu, kuchepa kwa kupanga m’tsogolomu. Chifukwa chake, ndikofunikira kusunga malire pakati pa CAPEX ndi OPEX. Kodi CAPEX ndi OPEX ndi chiyani m’mawu osavuta, chilinganizo ndi kuwerengera, kufotokozera m’mawu osavuta: https://youtu.be/cPwlp3-NHZI ngati pali kusagwirizana pa chitukuko chamtsogolo chamakampani. CAPEX ndiyofunikira kuti mabizinesi azikweza zida, kusunga mphamvu zopanga. Ngati simukumanganso katundu wokhazikika, ndiye kuti pali kuchepa kwazinthu, kuchepa kwa kupanga m’tsogolomu. Chifukwa chake, ndikofunikira kusunga malire pakati pa CAPEX ndi OPEX. Kodi CAPEX ndi OPEX ndi chiyani m’mawu osavuta, chilinganizo ndi kuwerengera, kufotokozera m’mawu osavuta: https://youtu.be/cPwlp3-NHZI

CAPEX kapena OPEX, zomwe munganene – chitsanzo

Makampani ambiri amakonda kubwereka maofesi. Sikuti malo onse obwereka amakwaniritsa zosowa za kampani. Oyang’anira amapanga zisankho pakusintha, ntchito yosintha ikupangidwa. Tiyeni tilingalire chitsanzo cha mabizinesi ang’onoang’ono opanga zopangira zakudya zowonjezera. Kukula kwa Neovit kunafuna kuwonjezeka kwa ogwira ntchito. Chiwerengero cha akauntanti chawonjezeka. Kuonetsetsa ntchito yabwino ya ogwira ntchito, kunali koyenera kukhazikitsa zitseko zowonjezera ndi magawo. Pambuyo pa kutha kwa nthawi yobwereketsa, kugwetsa sikungatheke. Funso limabwera momwe mungaganizire mtengo wabizinesi, komwe mungawonetse ndalamazo. Ganizirani zotsatizana ndi zofunikira za IAS 16 kuti muwone ngati ndalamazo zikuchokera ku CAPEX.

Magawo a njira zazikulu zopangira	Cholinga cha phunziroli ndikuwongolera ofesi yowerengera ndalama pamalo obwereka	Kutsatira mfundo zachinthu chokhazikika
1. Cholinga cha malo	Ofesiyi ndiyofunikira pa ntchito ya akauntanti	Inde
2. Kutalika kwa ntchito	Nthawi yonse yobwereketsa ndi zaka 10.	Inde.
3. Kupeza phindu la bizinesi	Kupindula kwakukulu kwachuma kumakhudzana ndi kuwonjezeka kwa kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka ndalama	Inde.
4. Mtengo woyerekeza wa chinthucho.	Mitengo ya ma ruble 1 miliyoni ndiyovomerezeka kuchokera kumalingaliro azachuma, atsimikiziridwa.	Inde.

Neovit ikhoza kuyika ndalamazo pansi pa CAPEX monga zikukwaniritsa zofunikira za IAS 16. Mtengo wopangira makoma ogawa ndi kugula ndi kuika zitseko zimatanthauzidwa ngati ndalama zogulira katundu, mafakitale ndi zipangizo. Ndondomeko ya ndalama za IFRS ikuwonetsa CAPEX ya kampaniyo. Ganizirani kagawo kakang’ono ka ntchito yoyika ndalama potengera ndalama zazikulu, zomwe zimagawidwa m’zinthu zosasunthika komanso zosawoneka potengera zaka. Ndalamazo zili m’mamiliyoni a madola aku US.

Zochita za Investment	2018	2017	2016
Kugula zinthu zokhazikika	653	560	494
Kugula zinthu zosaoneka	35	31	31
Kupeza ndalama	23	137	227
Kugulitsa nthambi	–	42	3
Kupeza pakutaya katundu wanthawi yayitali	khumi ndi asanu	khumi ndi asanu	7
Zopeza kuchokera pakuchotsa ndalama	210	36	khumi ndi zisanu ndi zitatu
Chidwi	16	54	61
Zogawana	zinayi	imodzi	–
Bwererani ku ndalama	466	580	663

Cholinga chachikulu cha ntchito zamalonda ndi kupanga phindu. Mtengo wa CAPEX ndi OPEX uyenera kuchitidwa m’njira yoyendetserana, osalola kuti pakhale zotsatira zoyipa zachuma pantchito yabizinesi.