រៀនផ្ទាល់តាម​ Online ៖ Master Budget & Planning for Financial Statements (របៀបរៀបចំគម្រោងព្យាករណ៏ផែនការថវិកាមេ សម្រាប់របាយការណ៍ហិរញ្ញវត្ថុ ) 👉 រៀនពេលល្ងាច រៀន ២ថ្ងៃគឺថ្ងៃពុធនិងព្រហស្បតិ៍ពីម៉ោង 6 PM ដល់ 9 PM  វគ្គថ្មីចូលរៀនទី 08/07/2026 

វគ្គនេះបណ្តុះបណ្តាលដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA​ (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)​

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ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាក់ទងនឹងការរៀបចំ Master Budget & Planning​ for Financial Statements ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាម Online ដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុន ចំនុចសំខាន់ៗដែលត្រូវរៀនដូចខាងក្រោម៖

I. សេចក្តីផ្តើម សារៈសំខាន់​ និងហេតុផលនៃការបង្កើត Master Budget & Planning

II. ផ្នែកដែលចូលរួមបង្កើតគម្រោងព្យាករណ៍ផែនការថវិកាមេ 

1. Marketing and Sale Department (ផ្នែកទីផ្សារនិងលក់)
2. HR Department (នាយកដ្ឋានធនធានមនុស្ស)
3.  Admin Department (ផ្នែករដ្ឋបាល)
4. Purchasing Department( ផ្នែកទិញ)
5. Other Departments( នាយកដ្ឋានផ្សេងទៀត)
6. Accounting and Finance Department (នាយកដ្ឋានគណនេយ្យ និងហិរញ្ញវត្ថុ)…

III. ជំហានរៀបចំគម្រោងព្យាករណ៍ផែនការថវិកាមេនៃរបាយការណ៍ហិរញ្ញវត្ថុ សម្រាប់ឆ្នាំបន្ទាប់

1. Sale budget and schedule expected cash collections
2. Production budget
3. Direct materials budget and expected cash disbursements
4. Direct labor budget
5. Manufacturing overhead budget
6. Ending finished goods inventory budget
7. Selling and admin. budget
8. Cash budget
9. Budgeted income statement
10. Budgeted balance sheet
11. នឹងចំនុចផ្សេងៗទៀត

IV. គំរូប្រភេទក្រុមហ៊ុនសម្រាប់ផែនការថវិកាមេ ( Sample)

1. Manufacturing Company (ក្រុមហ៊ុនផលិតកម្ម)
2. Merchandising Company ( ក្រុមហ៊ុន ទិញលក់ទំនិញ )
3. Service Company ( ក្រុមហ៊ុនសេវាកម្ម )

V.​ Methods of budgeting

1. Fixed (Static) Budgeting

• Budget remains unchanged even if actual activity changes.
• Easier to prepare but less adaptable.

2. Flexible budgeting 

• Budget changes according to activity level or production volume.
• Useful for businesses with changing sales or production.

3. Incremental Budgeting

• New budget is based on the previous period’s budget with small increases or decreases.
• Simple and widely used.
• Example: Last year’s marketing budget was $20,000, so this year it becomes $20,500.

4. Rolling (Continuous) Budgeting

• Budget is continuously updated by adding a new future period when one period ends.
• Keeps planning current.

5. Activity-Based Budgeting (ABB)

• Budget prepared based on activities that drive costs.
• Focuses on operational efficiency.

6. Zero-Based Budgeting (ZBB)

• Every expense must be justified from zero each period.
• No automatic carry-forward of past budgets.
• Helps reduce unnecessary costs.

VI. Variances of Actual Results from Budgeting and Responsibility 

1. Planning variances

• Planning variances arise because the original budget or standard was incorrect or outdated  or unexpected external changes
• Poor planning, wrong forecasts, market changes, inflation, regulation changes

2. Operational variances

• Variance caused by actual operating performance
• Inefficiency or efficiency in operations

3. Responsibility for variances

• Identifying who should be accountable for variances
• Depends on controllability
• Managers should only be evaluated based on variances they can control

VII. Examples and Questions 

Note:

  “We retain the right to add or remove insignificant parts of the training content, provided such changes do not affect the overall learning outcomes.”

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