Yintoni iCAPEX kwaye kutheni ibalulekile kumtyali-mali – imizekelo

Umgaqo-nkqubo ocacileyo wabarhwebi unceda abatyali-mali ukuba baphelise i-bias ekukhetheni amaqabane. Iinkampani zichitha inzuzo ngokusekelwe kwiinjongo. Batyala imali kuphuhliso, bekhulisa iindleko zesiqhelo.

Yintoni i-CAPEX – ngamagama alula malunga ne-complex

Inkcitho eyi-Capital expenditure (CAPEX) yinkcitho enkulu yeshishini elijolise ekuthengeni ii-asethi ezingezizo zangoku ezisebenza ngaphezu konyaka omnye. Inkxaso-mali yexesha elide ibonelela ngokufunyanwa kwee-asethi ezisisigxina. Isiphumo sotyalo-mali lweshishini kukwenza ingeniso xa kutyalwa imali kumashishini anemali eninzi. Ezi zioli kunye negesi, amandla, amacandelo emigodi, i-metallurgy. Kukwakho neendleko zabasebenzi, ezibandakanya inkcitho kwiinkonzo, iimpahla zokuthengisa. Umthamo oyintloko wotyalo-mali kwiimveliso ezithengiswayo. Utyalo-mali kwiindlela zokuvelisa, ukuphucuka kwabo, kufuneka kugcinwe ulwalathiso olujoliswe kuyo lwenzuzo, lubalwe kwixesha elizayo.
Ii-asethi ezingezizo zangoku zahlulwe zaba ziindidi ezimbini: ii-asethi ezisisigxina kunye nee-asethi ezingaphathekiyo (IA). Izinto zomsebenzi wengqondo zeshishini zinokuba nexabiso elizisa inzuzo kwixesha elizayo. Iinkqubo, oovimba beenkcukacha, iimpawu zorhwebo zibandakanya iindleko zamathuba athile. I-CAPEX yenza inzuzo ngokwandisa ixabiso lokwandisa imisebenzi, ukwandisa ingeniso, ukutsala abatyali-mali abatsha.

CAPEX kunye OPEX – yintoni umahluko

Ngokwahlukileyo kwiinkcitho ezinkulu, i-OPEX lixabiso lokuqhuba imisebenzi. Iindleko zokusebenza zinxulumene neendleko zempahla, ulawulo, iimfuno zorhwebo zeshishini. Ukubaluleka kwe-OPEX kwinkampani kubonwa ngokubanzi, kumiselwa sisidingo sexesha lokunika ingxelo. Ukusebenza okungaphazamisekiyo kweshishini kunokwenzeka ngokucwangciswa okufanayo kweendleko zokusebenza, ezicinywayo ngendlela yokuhla kwexabiso ngokulandelelana, emva kokwenza imali enkulu kwiphepha lomncono. Umbutho uhlawula irenti yendawo, ukuhanjiswa, izinto eziluncedo. Abasebenzi bafumana umvuzo. Imali iya kwi-cashier, kwi-akhawunti yangoku njengengeniso. Inzuzo iyancipha ukuba i-OPEX iyenyuka. Iingcali zezoqoqosho zale nkampani zizama ukunciphisa iindleko zokusebenza ukuze zinyuse ingeniso.
Uhlobo lomsebenzi weshishini, uhlobo lwexesha elide lweeprojekthi luchaphazela umlinganiselo weCAPEX kunye ne-OPEX. Iinkokeli zoshishino zenza izigqibo zotyalo-mali ezisekelwe kuphuhliso olujonge phambili. Ngokomzekelo, ukufunyanwa kwezakhiwo kwipropati kunokuqwalaselwa ngeendlela ezimbini, kuxhomekeke kumsebenzi wenkampani kwixesha elizayo. Inkampani encinci iya kuxhamla ngakumbi kwisivumelwano sokuqeshisa. Ishishini elikhulu elinomdla ekutsaleni abatyali-mali liya kuthenga isakhiwo ukwenzela ukunciphisa iindleko ezizayo, kunye nokukwazi ukuthengisa indawo ngexabiso lentengo. Ingeniso yonyaka iya kukhawulela ngokukhawuleza inkcitho enkulu. Inkampani iya kuzuza ngokukhetha ukwandisa iCAPEX ngokunciphisa iindleko zokusebenza. Umahluko phakathi kweCAPEX kunye ne-OPEX umi ngolu hlobo lulandelayo:

1. Isixa seendleko . Utyalo-mali lwenkunzi lubandakanya inkcitho ebalulekileyo.
2. Intlawulo rhoqo . Iindleko zokusebenza zenziwa rhoqo, inkunzi rhoqo emva kweminyaka embalwa okanye ngonyaka.
3. Ingxelo iqhutywa kumacandelo ahlukeneyo kwiphepha lomncono . I-OPEX ibonakaliswe kwiintlawulo zokusebenza, i-CAPEX iqulethwe kwingxelo yokuhamba kwemali.
4. Imithombo eyahlukeneyo yenkxaso-mali . I-CAPEX kunye ne-OPEX zithatha imali kwi-capital okanye ingeniso, ngokulandelelanayo.

Kubalulekile ukuba umtyali-zimali wabucala azi izalathi zenkcitho ephantsi koqwalaselo ukuze abale umlinganiselo wexabiso lee-asethi kwinzuzo eshiyekileyo yenkampani.

Kutheni kubalulekile ukuba umtyali-mali acinge ngeCAPEX

I-CAPEX inokunika ulwazi kubatyalo-mali malunga nezicwangciso zotyalo-mali lwenkunzi, ukufumaneka kwemali yasimahla inkampani ezimisele ukuyisebenzisela uphuhliso lwemveliso. Inkampani isasaza ingeniso ngokuhlawula izabelo okanye ngokufumana inkxaso-mali ekufumaneni izinto ezisisigxina. Ukunyuka kwenkcitho enkulu kunciphisa rhoqo, kunciphisa ixabiso lezabelo. Ngokufanelekileyo, abatyali-mali baphonononga iipotfoliyo zabo. Phawula! I-CAPEX ijolise kuphuhliso lweshishini, ukwandisa inzuzo kwixesha elizayo. Ukuncipha kwezabelo kwenzeka ukuze ufumane inzuzo enkulu kwixesha elizayo. Utyalo-mali olubi lwexesha elide luqwalaselwa ukuba kukho amathandabuzo malunga nokufaneleka kwabo, kukho umngcipheko wokulahlekelwa yimali. Ngokomzekelo, ngembuyekezo kwi-capital ye-15%, akukho ngqiqweni ukutyalomali kwiiprojekthi ezingenanzuzo encinci. Ezo zenzo ziya kukhokelela kuhlaziyo ngabatyali-mali bezicwangciso zabo, ezijolise ekufumaneni izabelo. Ababoneleli-mali banomdla wokwandisa ukusebenza kakuhle kwenkampani abasebenzisana nayo. Uluvo lwabo lusenokungahambelani nolawulo lwenkampani ukuba kukho ukungavisisani kuphuhliso lwekamva loshishino. I-CAPEX iyimfuneko kumashishini ukuphucula izixhobo, ukugcina amandla okuvelisa. Ukuba awuyikwakha kwakhona i-asethi esisigxina, ngoko kukho ukuchithwa kwezibonelelo, ukuncipha kwemveliso kwixesha elizayo. Ngoko ke, kubalulekile ukugcina ibhalansi phakathi kweCAPEX kunye ne-OPEX. Yintoni i-CAPEX kunye ne-OPEX ngamagama alula, ifomula kunye nokubala, inkcazo ngamagama alula: https://youtu.be/cPwlp3-NHZI ukuba kukho ukungavisisani kuphuhliso lwexesha elizayo loshishino. I-CAPEX iyimfuneko kumashishini ukuba aphucule izixhobo, agcine amandla okuvelisa. Ukuba awuyikwakha kwakhona i-asethi esisigxina, ngoko kukho ukuchithwa kwezibonelelo, ukuncipha kwemveliso kwixesha elizayo. Ngoko ke, kubalulekile ukugcina ibhalansi phakathi kweCAPEX kunye ne-OPEX. Yintoni i-CAPEX kunye ne-OPEX ngamagama alula, ifomula kunye nokubala, inkcazo ngamagama alula: https://youtu.be/cPwlp3-NHZI ukuba kukho ukungavisisani kuphuhliso lwexesha elizayo loshishino. I-CAPEX iyimfuneko kumashishini ukuphucula izixhobo, ukugcina amandla okuvelisa. Ukuba awuyikwakha kwakhona i-asethi esisigxina, ngoko kukho ukuchithwa kwezibonelelo, ukuncipha kwemveliso kwixesha elizayo. Ngoko ke, kubalulekile ukugcina ibhalansi phakathi kweCAPEX kunye ne-OPEX. Yintoni i-CAPEX kunye ne-OPEX ngamagama alula, ifomula kunye nokubala, inkcazo ngamagama alula: https://youtu.be/cPwlp3-NHZI

I-CAPEX okanye i-OPEX, yintoni onokuthi uchaze kuyo – umzekelo

Iinkampani ezininzi zikhetha ukuqesha indawo yeeofisi. Ayizizo zonke iindawo eziqeshiweyo ezihlangabezana neemfuno zenkampani. Abaphathi benza izigqibo malunga nokuphuculwa, iprojekthi yenguqu iyaphuhliswa. Masithathele ingqalelo umzekelo wotyalo-mali lweshishini elincinci elenzayo elivelisa izongezo zokutya. Ukwandiswa kweNeovit kufuna ukwanda kwabasebenzi. Inani labagcini-zincwadi linyukile. Ukuqinisekisa umsebenzi osemgangathweni wabasebenzi, kwakuyimfuneko ukufakela iingcango ezongezelelweyo kunye nezahlulo. Emva kokuphela kwexesha lokurenta, ukudilizwa akunakwenzeka. Umbuzo uvela indlela yokuqwalasela iindleko zeshishini, apho ukubonakalisa iindleko. Qwalasela ukuthobela iimfuno ze-IAS 16 ukubona ukuba iindleko zingabalelwa kwi-CAPEX.

I-Neovit ingahlela iindleko phantsi kweCAPEX njengoko ihlangabezana neemfuno ze-IAS 16. Iindleko zokwakha iindonga zokwahlulahlula kunye nokuthenga nokufakela iingcango zichazwa njengeendleko zokuhlaziywa kwepropati, oomatshini kunye nezixhobo. Ingxelo yokuhamba kwemali ye-IFRS ibonisa iCAPEX yenkampani. Qwalasela icandelwana lomsebenzi wotyalo-mali ngeenkcitho ezinkulu, ezahlulwe zaba zii-asethi ezisisigxina kunye nee-asethi ezingaphathekiyo ngeminyaka. Iimali zikwizigidi zeedola zaseMelika.

Injongo ephambili yomsebenzi woshishino kukwenza inzuzo. Iindleko ze-CAPEX kunye ne-OPEX kufuneka zenziwe ngendlela yokulawula enye kwenye, ingavumeli isiphumo esibi semali kumsebenzi weshishini.