Phakathi kwezinkomba zomnotho ezibaluleke kakhulu ezinkampanini, iCAPEX ithatha enye yezindawo ezinelungelo. Futhi ikwenza lokho ngoba ihlobene kakhulu nempilo yenkampani, okusho ukuthi, uma iphilile noma cha, uma inekusasa noma imile.
Kodwa, Yini iCAPEX? Kunezinhlobo eziningi? Ibalwa kanjani? Nakhu ukubuyekezwa kwalesi sikhombisi nakho konke odinga ukukwazi ngakho.
Yini i-CAPEX
I-CAPEX empeleni iyisichazamazwi se- «capital expenditure», noma nge-Spanish, «capital capital». Ngakho-ke, kuyaqondakala njengalokhu kutshalwa imali okwenziwa ngemali enkulu, noma kuzimpahla ezingaguquki, ukuze ukwazi ukuthola impahla engeyona yamanje. Kungenzeka futhi ukuthi, esikhundleni sokuthola le mpahla engeyona yamanje, okufunayo ukuyigcina noma ukuyithuthukisa.
Ngamanye amagama, sikhuluma nge utshalomali oludingekayo ukuze ukwazi ukukhulisa izimpahla ezinkulu, okungukuthi, lezo zinto ezidingekayo emsebenzini wenkampani kanye nokuziphendukela kwemvelo (kahle), ukuze kube kukhulu. Isibonelo, emishinini, ezimotweni, njll.
Kungenxa yalesi sizathu ukuthi i-CAPEX yigama elibaluleke kakhulu kwezomnotho okufanele libhekwe ngenxa yolwazi elisinika lona ngesimo senkampani kanye nohlobo lotshalo-mali olwenziwa, noma ngabe luzohlala noma luyakhula.
Izinhlobo ze-CAPEX
Manje njengoba wazi okuncane nge-CAPEX, sizokwazi izinhlobo ezimbili ze-CAPEX ongazithola, sisekela ukuhlukaniswa entweni yotshalo-mali kuzimpahla ezingaguquki. Ngakho-ke, ngokusho kwalokhu kungasebenzi, uzothola:
- Isondlo CAPEX. Sikhuluma ngotshalo-mali olwenziwe ukumboza lokho osunakho, ukuze kulungiswe ukuwohloka nokwehliswa kwemali okuthikamezeka ngokusetshenziswa kwempahla engaguquki. Le CAPEX icishe ibe yisibopho, ngoba konke okusetshenziswa yinkampani kuzokwehluleka ngokuhamba kwesikhathi futhi ukwaba inani elithile kulondolozo yinto ehlala yenziwa.
- Ukunwetshwa kwe-CAPEX. Ungayiqonda futhi njenge-CAPEX yokutshala imali. Futhi sikhuluma ngohlobo lotshalo-mali lapho inhloso ukukhuphula izinga lenkampani, cishe njalo ezingeni lokuthengisa. Ukuze benze lokhu, bazama ukuthola izimpahla ezintsha ezihleliwe noma bathuthukise lokho abanakho vele ukuthola imiphumela emikhulu kunaleyo ababenayo.
Isamba sakho sobabili singasho ukuthi kungaba yi-CAPEX ephelele yenkampani.
Ukubaluleka kwe-CAPEX
Ngemuva kwakho konke esikutshele khona ngeCAPEX, uzoqonda ukuthi lesi yisibonakaliso esibaluleke kakhulu ezinkampanini. Futhi kungenxa yokuthi kusiza ukunquma umjikelezo wempilo inkampani ekuyo.
Ukukunika umbono, Lapho inkampani iqala ukusebenza, okujwayelekile ukuthi i-CAPEX iphezulu kakhulu, ngoba udinga ukufaka imali kuzimpahla ezikusiza ukuthi uqale futhi wandise umsebenzi wakho. Manje, uma leyo nkampani igcina ukuthi iCAPEX iphezulu, izokhombisa ukuthi inokukhula okusheshayo futhi, ngalokhu, kufanele ibhekane nokutshalwa kwemali okuqhubekayo, noma ukuthola izimpahla ezintsha ezihleliwe, noma ukuthuthukisa lezo esevele inazo.
Kodwa-ke, lapho i-CAPEX iwa, kungashiwo ukuthi inkampani iyazinza, noma ngamanye amagama, ukuthi iqala ukwehla.
Kukho konke lokhu, Le nkomba ingenye yezibhekwe kakhulu ngabezomnotho bezinkampani ngoba ingakutshela ukuthi inkampani ikusiphi isimo. Manje, akusho ukuthi ngoba une-CAPEX ephansi kusho ukuthi inkampani ayisebenzi, izinqumo ezimbi noma ukulungiswa kabusha kungashintsha inkambo yebhizinisi. Ngakho-ke, akufanele kubhekwe njengento ehlukile, kepha njengenombolo eyodwa ngaphezulu kokuningi okufanele kubhekwe ukuthi ibe nokubuka konke.
ICAPEX vs OPEX
Uma ukhuluma nge-CAPEX, nakanjani kufanele ukhulume nge-OPEX. Futhi ngukuthi, yize beyizinto ezimbili ezihluke ngokuphelele, ubudlelwano babo busondelene kakhulu phakathi kwalezi zinto ezimbili okungadideka kalula. Noma leyo CAPEX ingaguqulwa ibe yi-OPEX.
Kodwa, Yini i-OPEX? Empeleni, sikhuluma "ngezindleko zokusebenza", okusho ukuthi, inkampani kufanele ikhokhele usuku nosuku: amaholo abasebenzi, ukuqasha indawo, izimpahla, izinsiza zikagesi, amanzi ...
Ngamanye amagama, yizindleko inkampani okufanele ibhekane nazo ukuze isebenze.
Futhi kungani kuthiwa i-CAPEX ne-OPEX zihlobene kangaka? Hhayi-ke, kungenxa yokuthi, kwesinye isikhathi, izindleko ezithile azibonwa njengezindleko zokusebenza kuphela, kepha zingaba nayimali enkulu, ukuze kuthi uma kukhulunywa ngokubalwa kwezimali, kudingekile ukunquma ukuthi yimuphi umsebenzi okufanele bababele wona emdlalweni owodwa noma enye.
Ungayibala kanjani
Ngabe ufuna ukwazi ukuthi ungayibala kanjani i-CAPEX? Yebo, ngalokhu, ifomula esetshenziswayo yile elandelayo:
I-Capex = Isakhiwo Esiphelele, Imishini Nemishini (unyaka t) - Impahla esePhelele, Imishini Nemishini (t-1) + Ukwehla kwenani (unyaka t)
Isibonelo, cabanga ukuthi ngo-2020 ubunezindawo ezingama-800 zeNet Property, Plant and Equipment. Futhi ngo-2019 bebengu-500. Amortizations kulo nyaka abe yi-100.
Ngakho-ke, ifomula kungaba:
ICAPEX = 800 - 500 + 100
Okungasinika ama-400.
Ingabe kuhle ukuthi iphakeme noma iphansi?
Umbuzo ongaphakama mayelana neCAPEX uwukuthi, ingabe muhle kakhulu noma kancane? Lokho wukuthi, uma ifomula isetshenzisiwe, Ingabe kuhle ukuthi isibalo siphezulu noma, kungcono okuphambene nalokho? Yebo, iqiniso ukuthi ayikho impendulo eqondile esingakunika yona.
Eqinisweni, kuncike kakhulu kwezinye izinto ezithonya inkampani, njengokuphazamiseka, izimpahla ezingaphatheki (noma ngabe zifakiwe noma cha), kanye nokuvela kwenkampani kanye nemakethe uqobo.
Ngamanye amagama, Akunampendulo eyiyo yokuthi ngabe okuningi nokuncane kuhle yini. Konke kuzoya ngohlobo lwenkampani onayo ngoba inkampani enkulu ayifani neyasendaweni (i-CAPEX ephansi yenkampani enkulu ingaba phezulu kwencane, futhi ngokufanayo).