រៀនផ្ទាល់តាម Online ៖ Financial Analysis (ការវិភាគរបាយការណ៍ហិរញ្ញវត្ថុ​ ) 👉រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសៅរ៍​ ទី 21/3/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

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ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាក់ទងនឹង Financial Analysis ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាម Online ដែលធ្វើអោយលោកអ្នកអាចអនុវត្តក្នុងក្រុមហ៊ុន ចំនុចសំខាន់ៗត្រូវរៀនខាងក្រោម៖

I. Financial Analysis

Financial Analysis is the process of evaluating a company’s financial information to understand its financial position, performance, and ability to generate profits and cash flows. It helps users make informed economic and business decisions.

Financial analysis mainly uses information from financial statements, such as:

1. Statement of Financial Position (Balance Sheet)

2. Statement of Profit or Loss (Income Statement)

3. Statement of Cash Flows

4. Statement of Changes in Equity

II. Objectives and users of Financial Analysis

The main objectives of financial analysis are:

• To evaluate the financial health of a company

• To assess the profitability of the business

• To determine the ability to pay short-term and long-term obligations

• To help investors, managers, and creditors make better decisions

Users of Financial Analysis

• Management

• Investors

• Creditors / Banks

• Government authorities

• Financial analysts

III. Importance of Financial Analysis

Financial analysis is important because it helps:

• Management make strategic decisions

• Investors evaluate investment opportunities

• Banks assess loan approval

• Stakeholders understand the financial performance and risk of a company

IV. Types of Financial Analysis / Tools are used to analyze financial statements(វិធីសម្រាប់វិភាគរបាយការណ៍ហិរញ្ញវត្ថុ)

1. ការវិភាគហិរញ្ញវត្ថុតាមរយៈតាមជួរដេក (Financial Analysis Using Horizontal Analysis )

Horizontal Analysis compares financial statement items between two periods (or several periods) to determine the amount and percentage of change.

Here is only Simple Example :

This analysis shows that revenue increased by 20% from 20X3 to 20X4.

2. ការវិភាគហិរញ្ញវត្ថុតាមបែបបញ្ឈរ ( Financial Analysis Using Vertical analysis / Common Size analysis )

Vertical analysis evaluates financial statements by expressing each item as a percentage of a base figure.

For example, in the income statement, each item is often shown as a percentage of revenue.

Here is only Simple Example :

This helps analyze the structure of costs and profits.

3.  ការវិភាគហិរញ្ញវត្ថុតាមរយៈនិន្នាការ (Financial Analysis Using Trend) 

Trend Analysis compares financial data over many years and expresses each year as a percentage of a base year.

Formula

Trend % = (Current Year ÷ Base Year) × 100

Here is only Simple Example :

Purpose:
To show the long-term pattern or direction of financial performance.

4. ការវិភាគហិរញ្ញវត្ថុតាមរយៈឣនុបាតហិរញ្ញវត្ថុ (Financial Analysis using Ratios Analysis)

Ratio analysis uses financial ratios to measure different aspects of a company’s performance.

The some main categories are:

a. Liquidity Ratios

Liquidity ratios measure a company’s ability to pay short-term liabilities.

Current Ratio

Current Ratio = Current Assets / Current Liabilities

Here is only Simple Example :

• Current Assets = $50,000

• Current Liabilities = $25,000

Current Ratio = 2 : 1

This means the company has $2 of current assets for every $1 of current liabilities.

b. Profitability Ratios

Profitability ratios measure the company’s ability to generate profit.

Gross Profit Margin

Gross Profit Margin = Gross Profit / Revenue

Here is only Simple Example :

• Revenue = $100,000

• Gross Profit = $40,000

Gross Profit Margin = 40%

c. Efficiency Ratios

Efficiency ratios measure how effectively a company uses its assets.

Here is only Simple Example :

Inventory Turnover

Inventory Turnover = Cost of Sales / Average Inventory

This ratio indicates how quickly inventory is sold during a period.

d. Solvency Ratios

Solvency ratios measure the company’s ability to meet long-term obligations.

Debt to Equity Ratio

Debt to Equity = Total Debt / Equity

Here is only Simple Example :

• Total Debt = $200,000

• Equity = $100,000

Debt to Equity = 2 : 1

This means the company uses twice as much debt as equity to finance its assets.

V. Apply Financial Analysis for Financial Statement Closing Processes 

In practice, draft financial statements are submitted by subordinates to their managers, these draft financial statements may be checked using tools of financial analysis to identify errors , omission or sometime fraud.

Firstly, you need to know accounting cycle process. The following steps to identify errors , omission or sometime fraud:

1. Comparative Figures with Previous Periods
2. Unusual Change in Amount
3. New Account Types or Transactions
4. Relevant Ratios Analysis
5. Analytical Procedures

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