IMPACTO DE LOS CAPEX Y OPEX EN LA GESTIÓN DE ACTIVOS

Abstract

In any organization one of the main objectives is to maximize profitability; therefore it is very important to consider the costs that affect both the life cycle of the assets held and the projects undertaken; so, to make strategic decisions. Therefore they have to know and analyze the various investments in which they are incurred during the cycle: investments in acquisition or improvement of capital assets (CAPEX) and associated maintenance and other operating expenses (OPEX) investments. The company must have planned such investments to properly prepare its budget, therefore it is necessary to take into account the evolution of these investments in previous years as the needs of all departments. For these reasons, companies are faced with the need to replace CAPEX for OPEX and vice versa. One way to reduce these capital costs OPEX counterpart is the use of outsourcing or rental of equipment and facilities. The most obvious advantages of this change is to increase the flexibility of reducing costs and funding requirements.