Fundamentals
Target audience
0.5 day
Virtual Classroom
Remote CAPEX/OPEX Training
Prerequisites
No prior knowledge is required.
Objectives
◗ Distinguish between OPEX and CAPEX.
◗ Assess the impact of each of these categories on the financial statements.
◗ Identify the specific impacts of CAPEX/OPEX trade-offs on the company’s overall performance.
Training program
◗ Differentiating between CAPEX and OPEX
– Capital Expenditures (CAPEX) vs. Operating Expenditures (OPEX)
– Understanding the Accounting Logic
– Mastering the Economic Impacts: Cash, EBIT/EBITDA, Net Income
✔ UNDERSTAND | Illustration: CAPEX/OPEX Trade-off Diagram
✔ UNDERSTAND | Brainstorming: Pros and Cons for Managers
✔ APPLY | Practical Exercise: Classifying Expenses as OPEX or CAPEX
◗ Identify accounting rules and special cases
– General rules for recognizing an asset
– Specific Cases: R&D, Training, Advertising, Subsequent Expenditures
– Do Lease Agreements (IFRS 16) Result in CAPEX or OPEX?
✔ APPLY | Case Study: Acquisition Costs – OPEX or CAPEX?
✔ APPLY | Case Study: Subsequent Costs – OPEX or CAPEX?
◗ Measuring the impact on managers
– Organizational Implications of CAPEX
✔ APPLY | Summary Case Study: Compare the Impacts of Classifications on Financial Metrics
Why choose this course?
CAPEX and OPEX are English terms that frequently come into play in many operational purchasing and investment decisions. Are they accounting requirements, or do they reflect the company’s financing strategy?
This training course aims to help participants understand how to distinguish between CAPEX and OPEX, as well as the implications of this classification.
Teaching and assessment methods
Distance learning :
– Three visual elements: a video of the presenter, the presentation, and a virtual whiteboard
– Interactive quizzes
– Maximum of 6 participants
Before: self-assessment quiz
During the session: an overview of key principles, a discussion of practical implications, and examples drawn from recent financial statements. Practical exercises and interactive quizzes help ensure that participants have acquired the necessary knowledge.
Afterward: supplementary materials. The facilitator will be available after the training session to answer any questions related to the training.
Price
740 € EXCL. TAX
Testimonials
Capex opex training
Capex opex training
Capex opex training
Jonathan C.
Company
Training