But these indicators directly depend on the size of OPEX: if operating costs have increased, net profit has decreased. This means that the amount of income tax has also changed. Types of enterprise expenses are divided into fixed and variable. Fixed expenses that do not depend on the volume of sales or production, such as rent, can be classified as fixed.
Variable expenses include, for example, logistics or advertising costs. vietnam telegram mobile phone number list These amounts can change depending on the season or the number of customers. There are also capital expenditures of the organization (Capital Expenditure, or CAPEX) - expenses that are aimed at purchasing or improving the fixed assets of the enterprise. assets: buildings, land, computers or machines.
CAPEX is the cost of purchasing real estate, cars, special equipment or equipment for production or office. These purchases are usually one-time - they are long-term investments and increase the company's fixed assets. At the same time, if the purchased property requires repairs in the future, the costs for it will be attributed to OPEX. Every business has OPEX, and they don't necessarily have to be large.