CAPEX与OPEX

最近在做预算，关于CAPEX与OPEX两个概念有时没搞懂，记录下：

Capital Expenditure Definition

A capital expenditure is for an item that will have a useful life of several years, such as a piece of hardware. Examples of capital expenses would include most hardware, software, ERP solution, furniture, physical plant items (e.g., cabling, data center cabinets, etc.) and so on.

 

Operating Expense Item Definition 

 

Alternatively, an operating expense item is something whose value is gone in a shorter period of time. Operating expenses are the cost of resources used to support the ongoing operations of a business. They often recur, in that they have to be paid each month or quarter (e.g., the electric bill or salaries). Operating expenses are for items that last for a short time, and have no residual valur after that period. Example of operating expenses would include salaries, telecom lines, software and hardware maintenance agreements, equipment rentals etc. A software support agreement, for example, is an operating expense item. The value of the money spent each year only lasts for the 12 months of the agreement. 

 

 

OPEX是(Operating Expense)指的是企业的管理支出、办公室支出、员工工资支出和广告支出等日常开支。在电信运营商领域，被称为运营成本,计算公式为:OPEX=维护费用+营销费用+人工成本(+折旧)。运营成本主要是指当期的付现成本。

 

CAPEX一般是指资金、固定资产的投入.对电信运营商来说,有关的网络设备、计算机、仪器等一次性支出的项目都属于CAPEX,其中网络设备占最大的部分。

 

本文转simmy51CTO博客，原文链接：http://blog.51cto.com/helpdesk/733525 ，如需转载请自行联系原作者