{"id":3037,"date":"2025-12-24T08:25:50","date_gmt":"2025-12-24T08:25:50","guid":{"rendered":"https:\/\/cofitconsult.com\/managing-fixed-assets-correctly\/"},"modified":"2026-01-15T11:44:48","modified_gmt":"2026-01-15T11:44:48","slug":"managing-fixed-assets-correctly","status":"publish","type":"post","link":"https:\/\/cofitconsult.com\/en\/managing-fixed-assets-correctly\/","title":{"rendered":"The success factor of fixed assets: How companies use capital efficiently"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3037\" class=\"elementor elementor-3037 elementor-2628\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c42b029 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"2c42b029\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ef29fc8 elementor-widget elementor-widget-heading\" data-id=\"2ef29fc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How manufacturing companies strategically plan investments and reduce financial requirements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f42b519 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"3f42b519\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fc0a523 elementor-widget elementor-widget-text-editor\" data-id=\"6fc0a523\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Why this topic is crucial: <br>In manufacturing companies, fixed assets often account for o<strong>ver 50% of total capital.<\/strong><br>Every investment decision influences <strong>cost structure, capacity and liquidity over many years<\/strong> \u2013 and thus directly affects competitiveness.<br>This guide shows you how to manage your fixed assets s<strong>trategically, transparently and affordably<\/strong> \u2013 from defining your goals to financing.<\/p><p>The blog is available in both a fold-out and a full view. Enjoy reading!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41c96273 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"41c96273\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1db315da elementor-widget elementor-widget-n-accordion\" data-id=\"1db315da\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4980\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4980\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. No success without a goal \u2013 why investments need a clear strategy <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4980\" class=\"elementor-element elementor-element-6c33d8c7 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"6c33d8c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4980\" class=\"elementor-element elementor-element-eda52db e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"eda52db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c399ada elementor-widget elementor-widget-text-editor\" data-id=\"c399ada\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Investments have a long-term effect. Without clear objectives, they often lead to: <\/strong><\/p><ul><li>Inefficient capital commitment<\/li><li>Incorrect capacity decisions<\/li><li>Increased funding pressure<\/li><\/ul><p><strong>An investment strategy can assist you in this regard:<\/strong><\/p><ul><li>Planning capacities and technologies in a timely manner<\/li><li>Make efficient use of financial resources<\/li><li>Minimising risks such as obsolescence or bad investments<\/li><\/ul><p><strong>Practical tip:<br><\/strong>Derive your investment strategy consistently from your corporate and production strategy.<\/p><p><strong>Guiding questions:<\/strong><\/p><ul><li>What capacities are needed and when?<\/li><li>Which technologies are future-proof in the long term?<\/li><li>What is the realistic financial scope available?<\/li><\/ul><p><strong> <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4981\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4981\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. Prioritise investments correctly \u2013 these 4 categories have proven themselves <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4981\" class=\"elementor-element elementor-element-16b3670b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"16b3670b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4981\" class=\"elementor-element elementor-element-63ff753a e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"63ff753a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e3f05d4 elementor-widget elementor-widget-text-editor\" data-id=\"7e3f05d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong>Statutory investments required by law<\/strong><br>Examples: Environmental regulations, occupational safety<br>\u2192 highest priority<br>\u2192 Risk: penalties, production downtime<\/li><li><strong>Maintenance investments <br><\/strong>Examples: Replacement of defective machines<br>\u2192 also top priority<br>\u2192 Risk: unplanned downtime, high repair costs<\/li><li><strong>Improvement investments<\/strong><br>Examples: Increased efficiency, new technologies<br>\u2192 medium priority<br>\u2192 Risk: competitive disadvantages<\/li><li><strong>Expansion investments<\/strong><br>Examples: capacity expansion, new factory buildings<br>\u2192 strategic, but secondary<br>\u2192 Risk: missed growth opportunities<\/li><\/ol><p><strong>Prioritisation checklist:<\/strong><\/p><ul><li><span style=\"font-size: 16px;\">Legal requirements checked?<\/span><\/li><li>Maintenance backlogs identified?<\/li><li>Efficiency potential analysed (costs, quality, time)?<\/li><li>Expansion requirements aligned with sales strategy?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4982\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4982\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Creating transparency \u2013 managing investments professionally <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4982\" class=\"elementor-element elementor-element-7064ad0d e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"7064ad0d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be02bc9 elementor-widget elementor-widget-text-editor\" data-id=\"be02bc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Effective investment management is based on a few clear principles:<\/strong><\/p><ul><li>Linking maintenance investments and repair costs<\/li><li>Use of historical data as a basis for budgeting<\/li><li>Consideration of realistic price developments<\/li><li>Use of key figures such as payback period or NPV<\/li><li>Benchmarking between locations<\/li><\/ul><p><strong>Multi-year projects (e.g. new factory buildings):<\/strong><\/p><ul><li>Budgeting in realistic annual instalments<\/li><li>Regular monitoring of progress and cash outflow<\/li><\/ul><p><strong>Foreign currency investments:<\/strong><\/p><ul><li>Exchange rates can change budgets by 10\u201320%<\/li><li>Hedging, e.g. via natural hedges or forward contracts<\/li><\/ul><p><strong> <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4983\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4983\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. Preserve liquidity \u2013 these models reduce financial requirements <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4983\" class=\"elementor-element elementor-element-7dd881b3 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"7dd881b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4983\" class=\"elementor-element elementor-element-65ef6b3b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"65ef6b3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c8d1ea elementor-widget elementor-widget-text-editor\" data-id=\"8c8d1ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Lease<\/strong><\/p><ul><li>Advantage: low initial investment<\/li><li>Disadvantage: higher overall costs, IFRS accounting required in some cases<\/li><\/ul><p><strong>Sale-and-Lease-Back<\/strong><\/p><ul><li>Advantage: Release of capital, balance sheet relief<\/li><li>Disadvantage: IFRS requires accounting<\/li><\/ul><p><strong>Pay-per-use models<\/strong><\/p><ul><li>Advantage: Costs based on actual usage<\/li><li>Disadvantage: Dependence on the provider, higher costs<\/li><\/ul><p><strong>Important:<\/strong><br>These models usually increase overall costs, but enable faster growth due to lower liquidity requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4984\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4984\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 5. Common mistakes in investment planning \u2013 and how to avoid them <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4984\" class=\"elementor-element elementor-element-48fd17c1 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"48fd17c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4984\" class=\"elementor-element elementor-element-579d6e0c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"579d6e0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10222a5b elementor-widget elementor-widget-text-editor\" data-id=\"10222a5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong>Overly optimistic price assumptions in the budget<\/strong><br><em>Problem<\/em>: Overly optimistic price assumptions lead to budget overruns and, in the worst case, to ad hoc financing with high costs.<br><em>Solution<\/em>: Use <strong>historical data <\/strong>and plan for a reserve that is not directly allocated.<\/li><li><strong>Overly cautious price assumptions in the budget<\/strong><br><em>Problem:<\/em> Overly cautious price assumptions lead to unused funds and, in the worst case, higher prices.<br><em>Solution<\/em>: Use <strong>historical data <\/strong>and plan for a reserve that is not directly allocated.<\/li><li><strong>Short-term cost-cutting measures at the expense of the future<\/strong><br><em>Problem<\/em>: Maintenance or improvements is postponed to preserve liquidity \u2013 later on, there is a risk of expensive emergency repairs or a loss of competitiveness.<br><em>Solution<\/em>: Clear prioritisation based on KPIs such as payback or NPV.<\/li><li><strong>Overinvestment<br><\/strong><em>Problem<\/em>: When there are multiple locations, several locations often want the same or similar investments.<br><em>Solution<\/em>: Derive a clear<strong> location strategy from the overall strategy<\/strong> \u2013 take risk aspects such as failures into account.<\/li><li><strong>Lack of risk hedging for foreign currency investments<\/strong> <br>Problem: Exchange rate fluctuations can make projects considerably more expensive. Changes of 10-20% are entirely possible.  <br><em>Solution<\/em>: Use natural hedging or, if this is not possible, <strong>derivative financial<\/strong> instruments.<br><br><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4985\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4985\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 6. Subsidies &amp; taxes \u2013 How to save money <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4985\" class=\"elementor-element elementor-element-7f129543 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"7f129543\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4985\" class=\"elementor-element elementor-element-8fab1db e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"8fab1db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cbd3f4c elementor-widget elementor-widget-text-editor\" data-id=\"3cbd3f4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Investment grants (e.g. KfW, regional programmes)<\/li><li>Special tax depreciation allowances<\/li><li>Subsidies for energy efficiency and sustainability<\/li><\/ul><p><strong>Checklist:<\/strong><\/p><ul><li>Have you researched subsidies?<\/li><li>Tax advisor involved?<\/li><li>Energy efficiency potential assessed?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4986\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4986\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 7. Digitalisation in investment management <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4986\" class=\"elementor-element elementor-element-75de2159 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"75de2159\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4986\" class=\"elementor-element elementor-element-50f6d4cb e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"50f6d4cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-566f8588 elementor-widget elementor-widget-text-editor\" data-id=\"566f8588\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Modern tools enable:<\/p><ul><li>Real-time monitoring of budgets<\/li><li>Simulation of \u2018what-if\u2019 scenarios<\/li><li>Data-based prioritisation of investments<\/li><\/ul><p><strong>Practical tip:<\/strong><br>Start with pilot projects or trial versions \u2013 digitalisation does not have to be complex. Develop a digitalisation\/AI strategy. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4987\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4987\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 8. Conclusion \u2013 how to optimise your fixed assets sustainably <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4987\" class=\"elementor-element elementor-element-8e9cee0 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"8e9cee0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4987\" class=\"elementor-element elementor-element-cbccedc e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"cbccedc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c51226 elementor-widget elementor-widget-text-editor\" data-id=\"2c51226\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>clear investment strateg<\/strong>y:<\/p>\n<ul>\n<li>Reduces capital requirements and financing pressure<\/li>\n<li>Increases transparency and controllability<\/li>\n<li>Strengthens your company\u2019s resilience to crises<\/li>\n<\/ul>\n<p>The most important levers:<\/p>\n<ul>\n<li><strong>Prioritise<\/strong> investments by type and urgency.<\/li>\n<li><strong>Monitor <\/strong>the status regularly (e.g. monthly investment controlling).<\/li>\n<li><strong>Take advantage of<\/strong> subsidies, tax benefits and digital tools.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1f1606 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"b1f1606\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49ffbf4 elementor-widget elementor-widget-elementskit-heading\" data-id=\"49ffbf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h3 class=\"elementskit-section-subtitle  \">\n\t\t\t\t\t\t\ud83d\udc49 Act now\n\t\t\t\t\t<\/h3><h2 class=\"ekit-heading--title elementskit-section-title \">Contact us for a free initial consultation.<\/h2>\t\t\t\t<div class='ekit-heading__description'>\n\t\t\t\t\t<p>Would you like to <strong>professionalise your investment planning<\/strong>?<br \/>CoFit Consulting GmbH supports you from analysis to implementation.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee0f9dd elementor-align-center elementor-widget__width-initial e-transform e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"ee0f9dd\" data-element_type=\"widget\" data-e-type=\"widget\" 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data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/cofitconsult.com\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cfa5d50 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"5cfa5d50\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71a33d0a elementor-widget elementor-widget-heading\" data-id=\"71a33d0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Full article:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3065fb6e elementor-widget elementor-widget-text-editor\" data-id=\"3065fb6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>1. No success without a goal \u2013 why investments need a clear strategy<\/strong><\/p><p><strong>Investments have a long-term effect. Without clear objectives, they often lead to: <\/strong><\/p><ul><li>Inefficient capital commitment<\/li><li>Incorrect capacity decisions<\/li><li>Increased funding pressure<\/li><\/ul><p><strong>An investment strategy can assist you in this regard:<\/strong><\/p><ul><li>Planning capacities and technologies in a timely manner<\/li><li>Make efficient use of financial resources<\/li><li>Minimising risks such as obsolescence or bad investments<\/li><\/ul><p><strong>Practical tip:<br><\/strong>Derive your investment strategy consistently from your corporate and production strategy.<\/p><p><strong>Guiding questions:<\/strong><\/p><ul><li>What capacities are needed and when?<\/li><li>Which technologies are future-proof in the long term?<\/li><li>What is the realistic financial scope available?<\/li><\/ul><div style=\"text-align: center;\" align=\"center\"><hr align=\"center\" size=\"2\" width=\"100%\"><\/div><p><b><span lang=\"DE-AT\"> <\/span><\/b><strong> <br><\/strong><strong>2. Prioritise investments correctly \u2013 these 4 categories have proven themselves<\/strong><\/p><p><strong>Statutory investments required by law<\/strong><br>Examples: Environmental regulations, occupational safety<br>\u2192 highest priority<br>\u2192 Risk: penalties, production downtime<\/p><p><strong>Maintenance investments <br><\/strong>Examples: Replacement of defective machines<br>\u2192 also top priority<br>\u2192 Risk: unplanned downtime, high repair costs<\/p><p><strong>Improvement investments<\/strong><br>Examples: Increased efficiency, new technologies<br>\u2192 medium priority<br>\u2192 Risk: competitive disadvantages<\/p><p><strong>Expansion investments<\/strong><br>Examples: capacity expansion, new factory buildings<br>\u2192 strategic, but secondary<br>\u2192 Risk: missed growth opportunities<\/p><p><strong>Prioritisation checklist:<\/strong><\/p><ul><li>Legal requirements checked?<\/li><li>Maintenance backlogs identified?<\/li><li>Efficiency potential analysed (costs, quality, time)?<\/li><li>Expansion requirements aligned with sales strategy?<\/li><\/ul><div style=\"text-align: center;\" align=\"center\"><hr align=\"center\" size=\"2\" width=\"100%\"><\/div><p><b><span lang=\"DE-AT\"> <\/span><\/b><strong> <br><\/strong><strong>3. Creating transparency \u2013 managing investments professionally<\/strong><\/p><p><strong>Effective investment management is based on a few clear principles:<\/strong><\/p><ul><li>Linking maintenance investments and repair costs<\/li><li>Use of historical data as a basis for budgeting<\/li><li>Consideration of realistic price developments<\/li><li>Use of key figures such as payback period or NPV<\/li><li>Benchmarking between locations<\/li><\/ul><p><strong>Multi-year projects (e.g. new factory buildings):<\/strong><\/p><ul><li>Budgeting in realistic annual instalments<\/li><li>Regular monitoring of progress and cash outflow<\/li><\/ul><p><strong>Foreign currency investments:<\/strong><\/p><ul><li>Exchange rates can change budgets by 10\u201320%<\/li><li>Hedging, e.g. via natural hedges or forward contracts<\/li><\/ul><div style=\"text-align: center;\" align=\"center\"><hr align=\"center\" size=\"2\" width=\"100%\"><\/div><p><b><span lang=\"DE-AT\"> <\/span><\/b><strong> <br><\/strong><strong style=\"font-size: 16px;\">4. Preserve liquidity \u2013 these models reduce financial requirements<\/strong><\/p><p><strong>Lease<\/strong><\/p><ul><li>Advantage: low initial investment<\/li><li>Disadvantage: higher overall costs, IFRS accounting required in some cases<\/li><\/ul><p><strong>Sale-and-Lease-Back<\/strong><\/p><ul><li>Advantage: Release of capital, balance sheet relief<\/li><li>Disadvantage: balance sheet recognition required in IFRS accounting<\/li><\/ul><p><strong>Pay-per-use models<\/strong><\/p><ul><li>Advantage: Costs based on actual usage<\/li><li>Disadvantage: Dependence on the provider, higher costs<\/li><\/ul><p><strong>Important:<\/strong><br>These models usually increase overall costs, but enable faster growth due to lower liquidity requirements.<\/p><div style=\"text-align: center;\" align=\"center\"><hr align=\"center\" size=\"2\" width=\"100%\"><\/div><p><b><span lang=\"DE-AT\"> <br><\/span><\/b><strong>5. Common mistakes in investment planning \u2013 and how to avoid them<\/strong><\/p><ol><li><strong>Overly optimistic price assumptions in the budget<\/strong><br><em>Problem<\/em>: Overly optimistic price assumptions lead to budget overruns and, in the worst case, to ad hoc financing with high costs.<br><em>Solution<\/em>: Use <strong>historical data <\/strong>and plan for a reserve that is not directly allocated.<\/li><li><strong>Overly cautious price assumptions in the budget<\/strong><br><em>Problem<\/em>: Overly cautious price assumptions lead to unused funds and, in the worst case, higher prices.<br><em>Solution<\/em>: Use <strong>historical data <\/strong>and plan for a reserve that is not directly allocated.<\/li><li><strong>Short-term cost-cutting measures at the expense of the future<\/strong><br><em>Problem<\/em>: Maintenance or improvements is postponed to preserve liquidity \u2013 later on, there is a risk of expensive emergency repairs or a loss of competitiveness.<br><em>Solution<\/em>: Clear prioritisation based on KPIs such as payback or NPV.<\/li><li><strong>Overinvestment<\/strong><br><em>Problem<\/em>: When there are multiple locations, several locations often want the same or similar investments.<br><em>Solution<\/em>: Derive a clear l<strong>ocation strategy from the overall strategy<\/strong> \u2013 take risk aspects such as failures into account.<\/li><li><strong style=\"font-size: 16px;\">Lack of risk hedging for foreign currency investments<br><\/strong><em style=\"font-size: 16px;\">Problem:<\/em><span style=\"font-size: 16px;\"> Exchange rate fluctuations can make projects considerably more expensive. Changes of 10-20% are entirely possible.<br><\/span><em style=\"font-size: 16px;\">Solution:<\/em><span style=\"font-size: 16px;\"> Use natural hedging or, if this is not possible, <strong style=\"font-size: 16px;\">derivative financial instruments<\/strong>.<\/span><\/li><\/ol><div style=\"text-align: center;\" align=\"center\"><hr align=\"center\" size=\"2\" width=\"100%\"><\/div><p><b><span lang=\"DE-AT\"> <\/span><\/b><strong> <br><\/strong><strong style=\"font-size: 16px;\">6. Subsidies &amp; taxes \u2013 How to save money<\/strong><\/p><ul><li>Investment grants (e.g. KfW, regional programmes)<\/li><li>Special tax depreciation allowances<\/li><li>Subsidies for energy efficiency and sustainability<\/li><\/ul><p><strong>Checklist:<\/strong><\/p><ul><li>Have you researched subsidies?<\/li><li>Tax advisor involved?<\/li><li>Energy efficiency potential assessed?<\/li><\/ul><div style=\"text-align: center;\" align=\"center\"><hr align=\"center\" size=\"2\" width=\"100%\"><b><span lang=\"DE-AT\"> <\/span><\/b><strong> <\/strong><\/div><p><strong>7. Digitalisation in investment management<\/strong><\/p><p>Modern tools enable:<\/p><ul><li>Real-time monitoring of budgets<\/li><li>Simulation of \u2018what-if\u2019 scenarios<\/li><li>Data-based prioritisation of investments<\/li><\/ul><p><strong>Practical tip:<\/strong><br>Start with pilot projects or trial versions \u2013 digitalisation does not have to be complex. Develop a digitalisation\/AI strategy. <\/p><div style=\"text-align: center;\" align=\"center\"><hr align=\"center\" size=\"2\" width=\"100%\"><\/div><p><b><span lang=\"DE-AT\"> <\/span><\/b><strong> <br><\/strong><strong>8. Conclusion \u2013 how to optimise your fixed assets sustainably<\/strong><\/p><p>A <strong>clear investment strateg<\/strong>y:<\/p><ul><li>Reduces capital requirements and financing pressure<\/li><li>Increases transparency and controllability<\/li><li>Strengthens your company\u2019s resilience to crises<\/li><\/ul><p>The most important levers:<\/p><ul><li><strong>Prioritise<\/strong> investments by type and urgency.<\/li><li><strong>Monitor <\/strong>the status regularly (e.g. monthly investment controlling).<\/li><li><strong>Take advantage of<\/strong> subsidies, tax benefits and digital tools.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>How manufacturing companies strategically plan investments and reduce financial requirements Why this topic is crucial: In manufacturing companies, fixed assets often account for over 50% of total capital.Every investment decision influences cost structure, capacity and liquidity over many years \u2013 and thus directly affects competitiveness.This guide shows you how to manage your fixed assets strategically, transparently and affordably \u2013 from defining your goals to financing. The blog is available in both a fold-out and a full view. Enjoy reading! 1. No success without a goal \u2013 why investments need a clear strategy Investments have a long-term effect. Without clear objectives, they often lead to: Inefficient capital commitment Incorrect capacity decisions Increased funding pressure An investment strategy can assist you in this regard: Planning capacities and technologies in a timely manner Make efficient use of financial resources Minimising risks such as obsolescence or bad investments Practical tip:Derive your investment strategy consistently from your corporate and production strategy. Guiding questions: What capacities are needed and when? Which technologies are future-proof in the long term? What is the realistic financial scope available? 2. Prioritise investments correctly \u2013 these 4 categories have proven themselves Statutory investments required by lawExamples: Environmental regulations, occupational safety\u2192 highest priority\u2192 Risk: penalties, production downtime Maintenance investments Examples: Replacement of defective machines\u2192 also top priority\u2192 Risk: unplanned downtime, high repair costs Improvement investmentsExamples: Increased efficiency, new technologies\u2192 medium priority\u2192 Risk: competitive disadvantages Expansion investmentsExamples: capacity expansion, new factory buildings\u2192 strategic, but secondary\u2192 Risk: missed growth opportunities Prioritisation checklist: Legal requirements checked? Maintenance backlogs identified? Efficiency potential analysed (costs, quality, time)? Expansion requirements aligned with sales strategy? 3. Creating transparency \u2013 managing investments professionally Effective investment management is based on a few clear principles: Linking maintenance investments and repair costs Use of historical data as a basis for budgeting Consideration of realistic price developments Use of key figures such as payback period or NPV Benchmarking between locations Multi-year projects (e.g. new factory buildings): Budgeting in realistic annual instalments Regular monitoring of progress and cash outflow Foreign currency investments: Exchange rates can change budgets by 10\u201320% Hedging, e.g. via natural hedges or forward contracts 4. Preserve liquidity \u2013 these models reduce financial requirements Lease Advantage: low initial investment Disadvantage: higher overall costs, IFRS accounting required in some cases Sale-and-Lease-Back Advantage: Release of capital, balance sheet relief Disadvantage: IFRS requires accounting Pay-per-use models Advantage: Costs based on actual usage Disadvantage: Dependence on the provider, higher costs Important:These models usually increase overall costs, but enable faster growth due to lower liquidity requirements. 5. Common mistakes in investment planning \u2013 and how to avoid them Overly optimistic price assumptions in the budgetProblem: Overly optimistic price assumptions lead to budget overruns and, in the worst case, to ad hoc financing with high costs.Solution: Use historical data and plan for a reserve that is not directly allocated. Overly cautious price assumptions in the budgetProblem: Overly cautious price assumptions lead to unused funds and, in the worst case, higher prices.Solution: Use historical data and plan for a reserve that is not directly allocated. Short-term cost-cutting measures at the expense of the futureProblem: Maintenance or improvements is postponed to preserve liquidity \u2013 later on, there is a risk of expensive emergency repairs or a loss of competitiveness.Solution: Clear prioritisation based on KPIs such as payback or NPV. OverinvestmentProblem: When there are multiple locations, several locations often want the same or similar investments.Solution: Derive a clear location strategy from the overall strategy \u2013 take risk aspects such as failures into account. Lack of risk hedging for foreign currency investments Problem: Exchange rate fluctuations can make projects considerably more expensive. Changes of 10-20% are entirely possible. Solution: Use natural hedging or, if this is not possible, derivative financial instruments. 6. Subsidies &amp; taxes \u2013 How to save money Investment grants (e.g. KfW, regional programmes) Special tax depreciation allowances Subsidies for energy efficiency and sustainability Checklist: Have you researched subsidies? Tax advisor involved? Energy efficiency potential assessed? 7. Digitalisation in investment management Modern tools enable: Real-time monitoring of budgets Simulation of \u2018what-if\u2019 scenarios Data-based prioritisation of investments Practical tip:Start with pilot projects or trial versions \u2013 digitalisation does not have to be complex. Develop a digitalisation\/AI strategy. 8. Conclusion \u2013 how to optimise your fixed assets sustainably A clear investment strategy: Reduces capital requirements and financing pressure Increases transparency and controllability Strengthens your company\u2019s resilience to crises The most important levers: Prioritise investments by type and urgency. Monitor the status regularly (e.g. monthly investment controlling). Take advantage of subsidies, tax benefits and digital tools. Investments have a long-term effect. Without clear objectives, they often lead to: Inefficient capital commitment Incorrect capacity decisions Increased funding pressure An investment strategy can assist you in this regard: Planning capacities and technologies in a timely manner Make efficient use of financial resources Minimising risks such as obsolescence or bad investments Practical tip:Derive your investment strategy consistently from your corporate and production strategy. Guiding questions: What capacities are needed and when? Which technologies are future-proof in the long term? What is the realistic financial scope available? Statutory investments required by lawExamples: Environmental regulations, occupational safety\u2192 highest priority\u2192 Risk: penalties, production downtime Maintenance investments Examples: Replacement of defective machines\u2192 also top priority\u2192 Risk: unplanned downtime, high repair costs Improvement investmentsExamples: Increased efficiency, new technologies\u2192 medium priority\u2192 Risk: competitive disadvantages Expansion investmentsExamples: capacity expansion, new factory buildings\u2192 strategic, but secondary\u2192 Risk: missed growth opportunities Prioritisation checklist: Legal requirements checked? Maintenance backlogs identified? Efficiency potential analysed (costs, quality, time)? Expansion requirements aligned with sales strategy? Effective investment management is based on a few clear principles: Linking maintenance investments and repair costs Use of historical data as a basis for budgeting Consideration of realistic price developments Use of key figures such as payback period or NPV Benchmarking between locations Multi-year projects (e.g. new factory buildings): Budgeting in realistic annual instalments Regular monitoring of progress and cash outflow Foreign currency investments: Exchange rates can change budgets by 10\u201320% Hedging, e.g. via natural hedges or forward contracts Lease Advantage: low initial investment<\/p>\n","protected":false},"author":1,"featured_media":3036,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[27],"tags":[],"class_list":["post-3037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-increased-efficiency"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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