Acquire the fundamentals
Target audience
0.5 day
Virtual Classroom
CAPEX/OPEX training
Prerequisites
Prerequisites: no prior knowledge required.
Materials: training materials and the link to the virtual classroom are provided the day before the course.
Objectives
◗ Distinguishing between OPEX and CAPEX
◗ Assess the impact on the financial statements of each of these categories
◗ Identify the concrete impacts of CAPEX/OPEX trade-offs on overall company performance
Contents
◗ Differentiating between CAPEX and OPEX
- Capital expenditure (CAPEX) vs. operating expenditure (OPEX)
- Understand accounting logic
- Master economic impacts: cash, EBIT/EBITDA, net income
✔ UNDERSTANDING | Illustration: CAPEX/OPEX trade-off diagram
✔ UNDERSTANDING | Brainstorming: advantages and disadvantages for the manager
✔ APPLY | Case study: classifying expenses between OPEX and CAPEX
◗ Measuring the impact on managers
- Organizational consequences of CAPEX
✔ APPLY | Practical case study: compare the impact of 2 rankings
on financial indicators
◗ Identify accounting rules and special cases
- General asset recognition rules
- Specific cases: R&D, training, advertising, subsequent expenditure
- Do leases (IFRS 16) create a CAPEX or an OPEX?
✔ APPLIQUER | Case study: acquisition costs - OPEX or CAPEX?
✔ APPLY | Case study: subsequent costs - OPEX or CAPEX?
Teaching and assessment methods
◗ Distance learning:
- Three visuals: video presenter, presentation, virtual flip chart
- Interactive quizzes
- 6 participants maximum
Before: self-assessment quiz
During the session: presentation of the main principles, practical implications, examples drawn from recent financial statements. Practical case studies and interactive quizzes ensure that knowledge is acquired.
Afterwards : the trainer is available by e-mail at the end of the course to answer any questions relating to the course.
See all courses in the 3-hour Essentials module
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Price
740 EXCLUDING VAT
Testimonials
Capex opex training
Capex opex training
Capex opex training
Jonathan C.
Company
Training