設備投資（CAPEX）

Capital Expenditure (CAPEX) refers to the funds used by a company to acquire, upgrade, or maintain physical assets such as property, equipment, and technology, which are essential for product design and production processes. These expenditures are typically long-term investments that enhance a company’s operational capacity and efficiency, fostering innovation and research initiatives. By allocating CAPEX effectively, organizations can ensure sustained growth and competitiveness in their respective markets.