CAPEX ni iki kandi ni ukubera iki ari ngombwa ku mushoramari – ingero

Politiki iboneye ya ba rwiyemezamirimo ifasha abashoramari gukuraho kubogama muguhitamo abafatanyabikorwa. Isosiyete ikoresha inyungu ishingiye ku ntego. Bashora imari mu iterambere, bagahindura amafaranga asanzwe.

CAPEX Niki – mumagambo yoroshye yerekeye urwego

Amafaranga yakoreshejwe (CAPEX) nigishoro gikuru cyumushinga ugamije kugura umutungo utari uwubu ufite agaciro karenze umwaka. Inkunga y’igihe kirekire iteganya kubona umutungo utimukanwa. Igisubizo cyishoramari mubucuruzi nugushaka inyungu mugihe ushora imari mubikorwa byinshi. Izi ni peteroli na gaze, ingufu, ubucukuzi bw’amabuye y’agaciro, metallurgie. Hariho kandi ibiciro bisaba akazi, bikubiyemo gukoresha serivisi, ibicuruzwa bicuruzwa. Umubare munini wishoramari uri mubicuruzwa byagurishijwe. Ishoramari muburyo bwo kubyaza umusaruro, kuvugurura kwabo, bigomba gukomeza icyerekezo kigamije inyungu, kubarwa ejo hazaza.
Umutungo utariho ubu ugabanijwemo ubwoko bubiri: umutungo utimukanwa n’umutungo udasanzwe (IA). Ibintu byibikorwa byubwenge byikigo birashobora kugira agaciro kazana inyungu mugihe kizaza. Porogaramu, ububikoshingiro, ibimenyetso biranga amafaranga rimwe na rimwe. CAPEX ibyara inyungu mu kongera agaciro ko kwagura ibikorwa, kongera ibicuruzwa, gukurura abashoramari bashya.

CAPEX na OPEX – itandukaniro irihe

Bitandukanye n’amafaranga yakoreshejwe, OPEX nigiciro cyibikorwa. Amafaranga akoreshwa ajyanye nigiciro cyibicuruzwa, ubuyobozi, ibikenerwa mubucuruzi. Ubusobanuro bwa OPEX kubisosiyete buramenyekana muri rusange, bugenwa nigihe gikenewe cyo gutanga raporo. Imikorere idahwitse yikigo irashoboka hamwe noguteganya kimwe kumafaranga yakoreshejwe, yanditswe muburyo bwo guta agaciro bikurikiranye, nyuma yinyuguti nkuru kumpapuro. Ishirahamwe ryishura ubukode bwikibanza, gutanga, ibikorwa. Abakozi bahabwa umushahara. Amafaranga aja mububiko, kuri konte iriho nkinjiza. Inyungu iragabanuka niba OPEX yiyongereye. Abashinzwe ubukungu muri sosiyete baharanira kugabanya ibiciro byo gukora kugirango bongere inyungu.
Ubwoko bwibikorwa byikigo, imiterere yigihe kirekire yimishinga igira ingaruka ku kigereranyo cya CAPEX na OPEX. Abayobozi bashoramari bafata ibyemezo byishoramari bishingiye kumajyambere areba imbere. Kurugero, kugura ibibanza mumitungo birashobora gutekerezwa muburyo bubiri, bitewe nakazi ka sosiyete mugihe kizaza. Isosiyete nto izungukira byinshi mubukode. Ubucuruzi bunini bushishikajwe no gukurura abashoramari buzagura inyubako hagamijwe kugabanya ibiciro biri imbere, ndetse no kugurisha amazu ku giciro cyiza. Igicuruzwa cyumwaka kizatanga vuba amafaranga yakoreshejwe. Isosiyete izungukirwa no guhitamo kongera CAPEX mugabanya ibiciro byo gukora. Itandukaniro riri hagati ya CAPEX na OPEX niyi ikurikira:

1. Umubare w’amafaranga yakoreshejwe . Ishoramari shoramari ririmo gukoresha amafaranga menshi.
2. Inshuro yo kwishyura . Amafaranga yo gukoresha akorwa buri gihe, igishoro mumyaka mike cyangwa buri mwaka.
3. Raporo ikorwa mubice bitandukanye byimpapuro . OPEX igaragarira mu kwishura ibikorwa, CAPEX ikubiye mubitekerezo byerekana amafaranga.
4. Inkomoko zitandukanye zinkunga . CAPEX na OPEX bafata amafaranga mumari shingiro cyangwa yinjiza.

Ni ngombwa ko umushoramari wigenga amenya ibipimo byerekana amafaranga asuzumwa kugira ngo abare igipimo cy’agaciro k’umutungo n’inyungu rusange y’isosiyete.

Kuki ari ngombwa ko umushoramari atekereza CAPEX

CAPEX irashobora guha amakuru abashoramari kubijyanye na gahunda yo gushora imari, kuboneka amafaranga yubusa isosiyete ishaka gukoresha mugutezimbere umusaruro. Isosiyete ikwirakwiza inyungu mu kwishyura inyungu cyangwa mu gutera inkunga kugura umutungo utimukanwa. Ubwiyongere bw’amafaranga yakoreshejwe bugabanya ibisanzwe, bigabanya agaciro k’imigabane. Kubera iyo mpamvu, abashoramari basubiramo inshingano zabo. Icyitonderwa! CAPEX igamije iterambere ryumushinga, kongera inyungu mugihe kizaza. Kugabanya inyungu bibaho kugirango ubone inyungu nyinshi mugihe kizaza. Ishoramari rirambye rirarebwa niba hari ugushidikanya kubyiza byabo, harikibazo cyo gutakaza amafaranga. Kurugero, hamwe ninyungu kumafaranga ya 15%, ntabwo byumvikana gushora imari mumishinga idaharanira inyungu. Ibikorwa nkibi bizaganisha ku gusubirwamo nabashoramari gahunda zabo, igamije kubona imigabane. Abaterankunga bashishikajwe no kongera imikorere yikigo bakorana. Igitekerezo cyabo ntigishobora guhura nubuyobozi bwikigo niba hari ukutumvikana kubyerekeye iterambere ryigihe kizaza. CAPEX irakenewe kugirango ibigo bizamure ibikoresho, bikomeze ubushobozi bwo gukora. Niba utongeye kubaka umutungo utimukanwa, noneho habaho kugabanuka k’umutungo, kugabanuka k’umusaruro mugihe kizaza. Kubwibyo, ni ngombwa gukomeza kuringaniza hagati ya CAPEX na OPEX. Niki CAPEX na OPEX mumagambo yoroshye, formula no kubara, ibisobanuro mumagambo yoroshye: https://youtu.be/cPwlp3-NHZI niba hari ukutumvikana kubyerekeye iterambere ryigihe kizaza. CAPEX irakenewe kugirango ibigo bizamure ibikoresho, bikomeze ubushobozi bwo gukora. Niba utongeye kubaka umutungo utimukanwa, noneho habaho kugabanuka k’umutungo, kugabanuka k’umusaruro mugihe kizaza. Kubwibyo, ni ngombwa gukomeza kuringaniza hagati ya CAPEX na OPEX. Niki CAPEX na OPEX mumagambo yoroshye, formula no kubara, ibisobanuro mumagambo yoroshye: https://youtu.be/cPwlp3-NHZI niba hari ukutumvikana kubyerekeye iterambere ryigihe kizaza. CAPEX irakenewe kugirango ibigo bizamure ibikoresho, bikomeze ubushobozi bwo gukora. Niba utongeye kubaka umutungo utimukanwa, noneho habaho kugabanuka k’umutungo, kugabanuka k’umusaruro mugihe kizaza. Kubwibyo, ni ngombwa gukomeza kuringaniza hagati ya CAPEX na OPEX. Niki CAPEX na OPEX mumagambo yoroshye, formula no kubara, ibisobanuro mumagambo yoroshye: https://youtu.be/cPwlp3-NHZI

CAPEX cyangwa OPEX, icyo kwitiranya – urugero

Ibigo byinshi bihitamo gukodesha umwanya wibiro. Ahantu hose hakodeshwa ntabwo hujuje ibyo sosiyete ikeneye. Abayobozi bafata ibyemezo bijyanye no kunoza, umushinga wo guhinduka urimo gutegurwa. Reka dusuzume urugero rwishoramari ryumushinga muto ukora inganda zongera ibiryo. Kwagura Neovit byasabye ko abakozi biyongera. Umubare w’abacungamari wiyongereye. Kugirango imirimo myiza y’abakozi irangire, byabaye ngombwa ko ushyiraho inzugi n’ibice. Nyuma yigihe cyo gukodesha kirangiye, gusenya ntibishoboka. Ikibazo kivuka uburyo bwo kuzirikana ibiciro byikigo, aho byerekana ibiciro. Reba kubahiriza ibisabwa na IAS 16 kugirango urebe niba ibiciro bishobora kwitirirwa CAPEX.

Ibipimo byuburyo bukuru bwo gukora	Intego yo kwiga ni ugutezimbere ibiro bishinzwe ibaruramari ahantu hakodeshwa	Kubahiriza ibipimo bifatika
1. Intego yikibanza	Ibiro birakenewe kubikorwa byabacungamari	Yego
2. Igihe cyo gukoresha	Igihe cyose cyo gukodesha imyaka 10.	Yego.
3. Kubona inyungu ku kigo	Inyungu nyinshi zubukungu zijyanye no kongera imikorere yakarere kumurimo wo kongera urwego rushinzwe ibaruramari	Yego.
4. Ikigereranyo cyagereranijwe cyikintu.	Ibiciro bya miliyoni imwe y’amafaranga bifite ishingiro ukurikije ubukungu, byemejwe.	Yego.

Neovit irashobora gutondekanya ibiciro biri muri CAPEX kuko yujuje ibisabwa na IAS 16. Igiciro cyo kubaka inkuta zamacakubiri no kugura no gushiraho inzugi zisobanurwa nkigiciro cyo kuvugurura imitungo, ibihingwa nibikoresho. IFRS yerekana amafaranga yerekana CAPEX yikigo. Reba igice cyibikorwa byishoramari ukoresheje amafaranga yakoreshejwe, ugabanijwe mumitungo itimukanwa numutungo utagaragara kumyaka. Amafaranga ari muri miliyoni z’amadolari y’Amerika.

Ibikorwa by’ishoramari	2018	2017	2016
Kugura umutungo utimukanwa	653	560	494
Kugura umutungo udafatika	35	31	31
Kubona ishoramari	23	137	227
Kugurisha amashami	–	42	3
Inyungu zo guta umutungo wigihe kirekire	cumi na gatanu	cumi na gatanu	7
Amafaranga ava mu guta ishoramari	210	36	cumi n’umunani
Inyungu	16	54	61
Inyungu	bine	imwe	–
Garuka ku ishoramari	466	580	663

Intego nyamukuru yibikorwa byo kwihangira imirimo ni ugushaka inyungu. Ibiciro bya CAPEX na OPEX bigomba gukorwa muburyo bwo kugenzurana, kutemerera ingaruka mbi zamafaranga mubikorwa byikigo.