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Royal University of Law and Economic 
I.!"ក្ី&្ើម៖ 
សហ,"សមួយ/"ះមន34"ះហSpeed Queen Washer (Not to Worry 
about Dirt Anymore) 6"លមនទីážáŸ†áž„ស្ិáž?សងA"ážáŸ‹ បឹងE"ងកង២ ផ្IážœK"ហ៣២២ 
ភ្ំáŸáž–ញ S"ះរជណចX"កម្Zជ។ ជសហ,"សážáŸ’ីមួយ6"លមនសក"នុពលaKáž¾ 
!"វកម្cកគក់សមáŸáž™áž‘ំ/ើបសំរប់អážáž·ážáž·áž‡áž“6"លគ4"áž“i"លសំរប់ករcកគក់? 
ឯl"ហដn"áž“ ážšo apartment របស់ពួកគážáŸ‹ p"ážáž»/"ះpើយ6"áž›q្ើsយសu"បនិករបស់ 
សហ,"សvើងបនសំx"áž…áž…áž·ážáŸ’ បំi"ញនូវ!"វកម្cកគážáŸ‹áž˜áž½áž™/"ះzើង{ើម"|ី 
បំi"ញនូវ!"ចក្ី}"~វកររបស់ពួកគážáŸ‹áŸ” Kើសពី/"ះaៀហសហ,"សvើងážáŸ’Zំបន 
ផ្ážáŸ‹áž•áŸ’ង់នូវមƒ"សុីន Speed Queen 6"លមនគុណភពážáŸ’ស់ និងមនប†្"កវˆទ"‰ទំ/ើប 
ក្ZងករសំអážážŸáŸ†Kៀកបំពក់របស់អážáž·ážáž·áž‡áž“6"លបនរក"Œនូវសភព{ើម និងសំអហ
បនសÂ"ážáž›áŸ’នូវសំKៀកបំពក់របស់អážáž·ážáž·áž‡áž“។ 
• រូបភពពីអសáŸáž™ážŠn"នរបស់សហ,"ស Speed Queen Washer: 
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ចំនុចពណáŸážŸÂ"យជទីážáŸ†áž„អជីវកម្ (Speed Queen Washer) 
!1
Royal University of Law and Ecnonomic 
{ើម"|ីដំ’ើរកររបស់មƒសីុនcកគក់/"ះអážáž·ážáž·áž‡áž“}"~វករ “"áž¾â€"ស់កក់ចំនួន 
៣ ក្Zងករcកគក់ចំនួនមួយដង 6"លក្Zងមួយកក់មនážáŸ†â€¢" ចំនួន ១ ដុល˜"។ 
អជីវកម្របស់vើងមិន}"ឹម™"ផ្ល់នូវ!"វកម្cកគក់ដូចអជីវកម្&"š"ងៗœះ" 
áž”Â្"vើងបនផ្ល់នូវ!"វកម្&"Å¡"ងៗមួយចំនួនៀážážŠáž›áŸ‹áž¢ážáž·ážáž·áž‡áž“របស់vើង6"áž› 
ពួកគážáŸ‹áž¢áž…សំរក ស"ប់ចំxៀង žើលទូរទស"šន០អនករ "ហទស"Å¡áž“ážœážáŸ’ី និងមន 
¢"សជ្ៈសំរប់បំxÂ¥ នូវi"លអážáž·ážáž·áž‡áž“យកសំKៀកមកសំអáž?ទី/"ះផង 6"រ។ 
សហ,"សមន{ើមទុនដំបូងចំនួន ៣៥០០០ ដុល˜" សំរប់ដំ’ើរករអជីវកម្ 
ទំងមូល។ អគរសំរប់q្ើអជីវកម្មួយ /"ះមនប©ª"យ ១០«៉"ហនិងទទឹង៨«៉"ហ
(រូបភព®"ប្ង់អគរមននូវážáž„°"ម) 6"លស្ិáž?ទីážáŸ†áž„យƒ"ងល្សំរប់ករq្ើ 
អជីវកម្ ²""ះវស្ិáž?ážáŸ†áž”ន់រស់?របស់ជនបរ"សជពិ!"ស 6"លមន 
អំ©យផលសំរប់អជីវកម្មួយ/"ះ ³យvើងបនផ្ល់នូវ!"វកម្cកគក់ 
6"លមនគុណភពល្ដូច?សហរដ្អž"រˆកផង6"រ។ 
• រូបភពរបស់មƒ"សីុន: 
!! 
• Speed Queen គឺជ¶"¢"ទមƒសីុន6"លមន·"រ¸ˆáŸ34"ះ 
ដáŸáž›"|ីល"¹យទូទំងពិភពºក និងជពិ!"ស? 
ទ្ីបអឺរ»ុប និងសហរដ្អž"រˆក។ 
• ជមƒសីុន6"លសំអážážŸáŸ†Kៀកបំពក់បនសÂ"ážáž‡áž„l" 
បំផុáž?Kើពិភពºក និងមនសំK"ងរ¼ážážážáž·áž… ážáž½áž… 
បំផុហ(!្ើ™"áž‚4"នសំK"áž„ និងករញáŸážš)។ 
• ជមƒ"សីុន6"លសន"šំសំ¾"អគ្ីសនី និងទឹកážáž·áž…ជង មƒ" 
សីុនដáŸÂ¿"ៀហpើយវបនសង្ážáŸ‹áž’្ន់Kើបរˆសu"áž“ áž•áž„ 
6"រ។ 
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• “"áž¾â€"ស់អគ្ីសនី $0.56/មួយដង 
• “"áž¾â€"ស់ទឹក $0.01/មួយដង
Royal University of Law and Economic 
1. ករxៀបចំÃ"នករហិរÄÅវážáŸ’Z 
• ករxៀបចំážážšáž„ážáž»áž›"Æករ( Balance Sheet ) 
³យបនដឹងážáž¢áž‡áž¸ážœáž€áž˜áŸ’ážÃ‡"ážážáž¼áž…/"ះ}"~វបនដក់ទុន³យមÈ"ស់អជីវកម្ 
â„¢"មÇ"ក់³យមនទឹកâ€"ក់សរុបចំនួន35000$ បនយកaÉ"ងÊ"ក?ក្ZងÃ្"កនី 
មួយៗ Â"ករ ចំណយរបស់អជីវកម្ 6"លបន បË្ើážzើង/"ះ។ vើងបនដឹងហ
ទឹកâ€"ក់ទំងអស់/"ះ ពុំបនážáŸ’ីពី áž’áž“áž‚ážš ណមួយœះzើយ ។ 
• Ì្"{ើម: 
Ã្"{ើម គឺជកáž"សំážáž“់ក្ZងករបËើ្ážáž¢áž‡áž¸ážœáž€áž˜áŸ’ áž“áž·áž„ {ើម"|ី ្"ងរកâ€"ក់ 
ចំ/"ញ?ក្Záž„ ១ ឯកកáž"។ 
ážáž„°"ម/"ះគឺចជážážšáž„សំរប់រកÃ្"{ើម៖ 
!3
Royal University of Law and Ecnonomic 
• ករចំណយK"ីâ€"ក់Îៀរវáž"šន០
• ករចំណយK"ឺករបង់រ¼ºះ 
• ករចំណយK"ីករ“"áž¾â€"ស់¶"ចំÃ" 
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Royal University of Law and Economic 
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• ážážšáž„បងÑ"ញពីចំណÒចÓ"ង់{ើម (Break Even Point) 
Note: {ើម"|ីsយបននូវចំនុចÓ"ង់{ើម ចំi"ាះករបÕ"ើ!"វកម្របស់ 
អជីវកម្ ដូច}"~ážœ មនអážáž¸ážáž·áž‡áž““"áž¾â€"ស់!"វកម្របស់vើងចំនូន 1076 
ដង/Ã"។ 
Break Even Point = Total Fixed Cost /( Sale Price Per Unit – Total 
Variable Cost Per Unit ) 
• ážážšáž„របយករណ០ចំណÖល ចំណយ (Income Statement) 
ážáž„°"ម/"ះបងÑ"ញពីរបយករណáŸáž…ំណÖល ចំណយ ¶"ចំÃ"របស់ 
X"ុមហ៊ុន៖ 
!5
Royal University of Law and Ecnonomic 
• ážážšáž„របយករណ០ចំណÖល ចំណយ រល់}"ីមសម្ង: 
• ដ"‰Ù"ម: 
!6
Royal University of Law and Economic 
យុទ្សÓ"្ទីផ"Œរ 
{ើម"|ីទក់ទញអážáž·ážáž·áž‡áž“មនដូចជ៖ 
• ករផ្ល់!"វកម្ឥážáž‚áž·ážÃŒáŸ’"ចំÜះÌ្"ដំបូង - រល់មនុស"Å¡â„¢"áž„â„¢"ចូលចិážáŸ’នូវរបស់អ្ី 
6"លមិនអស់លុយ ដូច/"ះវជវˆធីសÓ"្មួយ6"លq្ើឲ"Æមនមនុស"šសÞ"ល់នូវហង 
ឲ"Æបនà"ើន។ 
• អážáž·ážáž·áž‡áž“áលâ - មនុសយុវវáŸáž™ , Middle Class áž“áž·áž„ High Class ។ មនុស"Å¡ 
សមáŸáž™áž¥áž¡IវចូលចិážáŸ’q្ើអ្ី6"លÓ"ួលដល់ពួកl" ដូ†្"ះ !"វកម្cកអ៊ុážÃ¤áž¢ážœ 
មនភគទក់ទញចំÜះពួកl" ។ 
• សិក"ŒអំពីÌ្"របស់å"គូរ¶"កួážÂ¶"æ"áž„ - ³យសរ™"ហងរបស់ážáŸ’Zំមនលក្ណៈ 
ទំ/ើបជងហងដáŸÂ¿"ៀហដូ†្"ះហងរបស់ážáŸ’Zំអចវយ¶"áž ážšáž áž„&"Å¡"áž„ៀហ។ 
• ករអភិវឌ"éនáŸáž“i"លអនគហ- អនគហមិនដូចបច្Záž”"|ន្" ។ អážáž·ážáž·áž‡áž“}"~វករអ្ី 
6"áž›ážáŸ’ី , អ្ី6"លÉ្"ក6"លពួកl"ចង់សក ដូ†្"ះ ហងរបស់ážáŸ’Zំចង់ធនaដល់ 
អážáž·ážáž·áž‡áž“ អំពីករអភិវឌ"éនáŸážŠáž¼áž…ជ ពë"ីកហង , ប្Iរមƒ"សុីនចស់ៗ , 
• បË្ើនទំនុកចិážáŸ’ដល់អážáž·ážáž·áž‡áž“ - áž’áž“!"វកម្ឲ"Æអážáž·ážáž·áž‡áž“áž²"Æមនភពកក់ìí", ផ្ល់ 
នូវផសុážáž—ពដល់អážáž·ážáž·áž‡áž“ ដូចជ ទីធ˜"ធំទំលយ ,កÂ្"លអង្Záž™K"áž„ ,áž“áž·áž„ 
អនមáŸáž™ ។ 
• !"វកម្ដឹកជÄ្Iáž“ - ដឹកជÄ្Iនរល់äអវ6"លអážáž·ážáž·áž‡áž“6"លបនបង់Ì្"ដឹកជÄ្Iáž“ 
• ប†្"កវˆទ"‰Kឿនទន់សមáŸáž™ - អážáž·ážáž·áž‡áž“ចូលចិážáŸ’នូវអ្ី6"លងយÓ"ួយដល់ជីវˆហ
របស់ពួកl" áž“áž·áž„ អážáž·ážáž·áž‡áž“ចូលចិážáŸ’ឧបករណáŸáž‘ំ/ើបឆប់រហáŸážŸáž‘ន់ ដូច/"ះX"ុមហ៊ុន 
របស់ážáŸ’Zំមន ដូចជ មƒ"សុីនcកល្ៗទំ/ើបឆប់រហáŸáž™áž‘ន់ចិážáŸ’ , មƒ"សុីន 
}"ជក់ ,ទូរទស"Å¡áž“áŸLCD 
• ករផ"šព្ផ"Å’áž™ážáž˜Â¶"áž–áŸáž“្នន - មនុស"šភគà"ើនចំណយi"លរបស់ពួកl"Káž¾ អ៊ò 
áž“qើណិážÃ "ើន - ករផ"šព្ផ"Å’áž™ážáž˜Â¶"áž–áŸáž“្អ៊òនqើណិហគឺមន¶"សិទ្ភពážËœ"ំង , 
¶"សិនÎើដំ’ើរករអរជីវកម្មិនសូវល្ គឺ}"~វផ"Œយឲ"Æបនញឹកញប់ ។ 
• ករលក់បÄ្ZះážÃ´áŸ’" - បÄ្ZះážÃ´áŸ’"រល់Ì្"បុណ"Æទន , អážáž·ážáž·áž‡áž“áលâ , អážáž·ážáž·áž‡áž“ 
6"លមនបáŸážŽáŸ’សមជិក 
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Royal University of Law and Ecnonomic 
• អážáž·ážáž·áž‡áž“អចមនបáŸážŽáŸ’សមជិក?i"áž›6"លអážáž·ážáž·áž‡áž“ ទិញកក់ö"ប់១០០កក់ 
• ករចប់រងÂ"ន់ - ករចប់÷Ç"ážáž™áž€ážšáž„Â"ន់ សø"ប់អážáž·ážáž·áž‡áž“6"លទិញ១០កក់នឹង 
ទទួលបន÷ÇážáŸ¡ážŸáž“្ឹក 
!!!! 
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Entrepreneurship !! Business proposal !!

  • 1. Royal University of Law and Economic I.!"ក្ី&្ើម៖ សហ,"សមួយ/"ះមន34"ះហSpeed Queen Washer (Not to Worry about Dirt Anymore) 6"លមនទីážáŸ†áž„ស្ិáž?សងA"ážáŸ‹ បឹងE"ងកង២ ផ្IážœK"ហ៣២២ ភ្ំáŸáž–ញ S"ះរជណចX"កម្Zជ។ ជសហ,"សážáŸ’ីមួយ6"លមនសក"នុពលaKáž¾ !"វកម្cកគក់សមáŸáž™áž‘ំ/ើបសំរប់អážáž·ážáž·áž‡áž“6"លគ4"áž“i"លសំរប់ករcកគក់? ឯl"ហដn"áž“ ážšo apartment របស់ពួកគážáŸ‹ p"ážáž»/"ះpើយ6"áž›q្ើsយសu"បនិករបស់ សហ,"សvើងបនសំx"áž…áž…áž·ážáŸ’ បំi"ញនូវ!"វកម្cកគážáŸ‹áž˜áž½áž™/"ះzើង{ើម"|ី បំi"ញនូវ!"ចក្ី}"~វកររបស់ពួកគážáŸ‹áŸ” Kើសពី/"ះaៀហសហ,"សvើងážáŸ’Zំបន ផ្ážáŸ‹áž•áŸ’ង់នូវមƒ"សុីន Speed Queen 6"លមនគុណភពážáŸ’ស់ និងមនប†្"កវˆទ"‰ទំ/ើប ក្ZងករសំអážážŸáŸ†Kៀកបំពក់របស់អážáž·ážáž·áž‡áž“6"លបនរក"Œនូវសភព{ើម និងសំអហបនសÂ"ážáž›áŸ’នូវសំKៀកបំពក់របស់អážáž·ážáž·áž‡áž“។ • រូបភពពីអសáŸáž™ážŠn"នរបស់សហ,"ស Speed Queen Washer: ! ! ! ! ! ! ! ! ចំនុចពណáŸážŸÂ"យជទីážáŸ†áž„អជីវកម្ (Speed Queen Washer) !1
  • 2. Royal University of Law and Ecnonomic {ើម"|ីដំ’ើរកររបស់មƒសីុនcកគក់/"ះអážáž·ážáž·áž‡áž“}"~វករ “"áž¾â€"ស់កក់ចំនួន ៣ ក្Zងករcកគក់ចំនួនមួយដង 6"លក្Zងមួយកក់មនážáŸ†â€¢" ចំនួន ១ ដុល˜"។ អជីវកម្របស់vើងមិន}"ឹម™"ផ្ល់នូវ!"វកម្cកគក់ដូចអជីវកម្&"Å¡"ងៗœះ" áž”Â្"vើងបនផ្ល់នូវ!"វកម្&"Å¡"ងៗមួយចំនួនៀážážŠáž›áŸ‹áž¢ážáž·ážáž·áž‡áž“របស់vើង6"áž› ពួកគážáŸ‹áž¢áž…សំរក ស"ប់ចំxៀង žើលទូរទស"šន០អនករ "ហទស"Å¡áž“ážœážáŸ’ី និងមន ¢"សជ្ៈសំរប់បំxÂ¥ នូវi"លអážáž·ážáž·áž‡áž“យកសំKៀកមកសំអáž?ទី/"ះផង 6"រ។ សហ,"សមន{ើមទុនដំបូងចំនួន ៣៥០០០ ដុល˜" សំរប់ដំ’ើរករអជីវកម្ ទំងមូល។ អគរសំរប់q្ើអជីវកម្មួយ /"ះមនប©ª"áž™ ១០«៉"ហនិងទទឹង៨«៉"áž (រូបភព®"ប្ង់អគរមននូវážáž„°"ម) 6"លស្ិáž?ទីážáŸ†áž„យƒ"ងល្សំរប់ករq្ើ អជីវកម្ ²""ះវស្ិáž?ážáŸ†áž”ន់រស់?របស់ជនបរ"សជពិ!"ស 6"លមន អំ©យផលសំរប់អជីវកម្មួយ/"ះ ³យvើងបនផ្ល់នូវ!"វកម្cកគក់ 6"លមនគុណភពល្ដូច?សហរដ្អž"រˆកផង6"រ។ • រូបភពរបស់មƒ"សីុន: !! • Speed Queen គឺជ¶"¢"ទមƒសីុន6"លមន·"រ¸ˆáŸ34"ះ ដáŸáž›"|ីល"¹យទូទំងពិភពºក និងជពិ!"ស? ទ្ីបអឺរ»ុប និងសហរដ្អž"រˆក។ • ជមƒសីុន6"លសំអážážŸáŸ†Kៀកបំពក់បនសÂ"ážáž‡áž„l" បំផុáž?Kើពិភពºក និងមនសំK"ងរ¼ážážážáž·áž… ážáž½áž… បំផុហ(!្ើ™"áž‚4"នសំK"áž„ និងករញáŸážš)។ • ជមƒ"សីុន6"លសន"šំសំ¾"អគ្ីសនី និងទឹកážáž·áž…ជង មƒ" សីុនដáŸÂ¿"ៀហpើយវបនសង្ážáŸ‹áž’្ន់Kើបរˆសu"áž“ áž•áž„ 6"រ។ !2 • “"áž¾â€"ស់អគ្ីសនី $0.56/មួយដង • “"áž¾â€"ស់ទឹក $0.01/មួយដង
  • 3. Royal University of Law and Economic 1. ករxៀបចំÃ"នករហិរÄÅវážáŸ’Z • ករxៀបចំážážšáž„ážáž»áž›"Æករ( Balance Sheet ) ³យបនដឹងážáž¢áž‡áž¸ážœáž€áž˜áŸ’ážÃ‡"ážážáž¼áž…/"ះ}"~វបនដក់ទុន³យមÈ"ស់អជីវកម្ â„¢"មÇ"ក់³យមនទឹកâ€"ក់សរុបចំនួន35000$ បនយកaÉ"ងÊ"ក?ក្ZងÃ្"កនី មួយៗ Â"ករ ចំណយរបស់អជីវកម្ 6"លបន បË្ើážzើង/"ះ។ vើងបនដឹងហទឹកâ€"ក់ទំងអស់/"ះ ពុំបនážáŸ’ីពី áž’áž“áž‚ážš ណមួយœះzើយ ។ • Ì្"{ើម: Ã្"{ើម គឺជកáž"សំážáž“់ក្ZងករបËើ្ážáž¢áž‡áž¸ážœáž€áž˜áŸ’ áž“áž·áž„ {ើម"|ី ្"ងរកâ€"ក់ ចំ/"ញ?ក្Záž„ ១ ឯកកáž"។ ážáž„°"ម/"ះគឺចជážážšáž„សំរប់រកÃ្"{ើម៖ !3
  • 4. Royal University of Law and Ecnonomic • ករចំណយK"ីâ€"ក់Îៀរវáž"šន០• ករចំណយK"ឺករបង់រ¼ºះ • ករចំណយK"ីករ“"áž¾â€"ស់¶"ចំÃ" !4
  • 5. Royal University of Law and Economic ! • ážážšáž„បងÑ"ញពីចំណÒចÓ"ង់{ើម (Break Even Point) Note: {ើម"|ីsយបននូវចំនុចÓ"ង់{ើម ចំi"ាះករបÕ"áž¾!"វកម្របស់ អជីវកម្ ដូច}"~ážœ មនអážáž¸ážáž·áž‡áž““"áž¾â€"ស់!"វកម្របស់vើងចំនូន 1076 ដង/Ã"។ Break Even Point = Total Fixed Cost /( Sale Price Per Unit – Total Variable Cost Per Unit ) • ážážšáž„របយករណ០ចំណÖល ចំណយ (Income Statement) ážáž„°"ម/"ះបងÑ"ញពីរបយករណáŸáž…ំណÖល ចំណយ ¶"ចំÃ"របស់ X"ុមហ៊ុន៖ !5
  • 6. Royal University of Law and Ecnonomic • ážážšáž„របយករណ០ចំណÖល ចំណយ រល់}"ីមសម្ង: • ដ"‰Ù"ម: !6
  • 7. Royal University of Law and Economic យុទ្សÓ"្ទីផ"Å’ážš {ើម"|ីទក់ទញអážáž·ážáž·áž‡áž“មនដូចជ៖ • ករផ្ល់!"វកម្ឥážáž‚áž·ážÃŒáŸ’"ចំÜះÌ្"ដំបូង - រល់មនុស"Å¡â„¢"áž„â„¢"ចូលចិážáŸ’នូវរបស់អ្ី 6"លមិនអស់លុយ ដូច/"ះវជវˆធីសÓ"្មួយ6"áž›q្ើឲ"Æមនមនុស"šសÞ"ល់នូវហង áž²"Æបនà"ើន។ • អážáž·ážáž·áž‡áž“áលâ - មនុសយុវវáŸáž™ , Middle Class áž“áž·áž„ High Class ។ មនុស"Å¡ សមáŸáž™áž¥áž¡IវចូលចិážáŸ’q្ើអ្ី6"លÓ"ួលដល់ពួកl" ដូ†្"ះ !"វកម្cកអ៊ុážÃ¤áž¢ážœ មនភគទក់ទញចំÜះពួកl" ។ • សិក"ŒអំពីÌ្"របស់å"គូរ¶"កួážÂ¶"æ"áž„ - ³យសរ™"ហងរបស់ážáŸ’Zំមនលក្ណៈ ទំ/ើបជងហងដáŸÂ¿"ៀហដូ†្"ះហងរបស់ážáŸ’Zំអចវយ¶"áž ážšáž áž„&"Å¡"áž„ៀហ។ • ករអភិវឌ"éនáŸáž“i"លអនគហ- អនគហមិនដូចបច្Záž”"|ន្" ។ អážáž·ážáž·áž‡áž“}"~វករអ្ី 6"áž›ážáŸ’ី , អ្ី6"លÉ្"ក6"លពួកl"ចង់សក ដូ†្"ះ ហងរបស់ážáŸ’Zំចង់ធនaដល់ អážáž·ážáž·áž‡áž“ អំពីករអភិវឌ"éនáŸážŠáž¼áž…ជ ពë"ីកហង , ប្Iរមƒ"សុីនចស់ៗ , • បË្ើនទំនុកចិážáŸ’ដល់អážáž·ážáž·áž‡áž“ - áž’áž“!"វកម្ឲ"Æអážáž·ážáž·áž‡áž“áž²"Æមនភពកក់ìí", ផ្ល់ នូវផសុážáž—ពដល់អážáž·ážáž·áž‡áž“ ដូចជ ទីធ˜"ធំទំលយ ,កÂ្"លអង្Záž™K"áž„ ,áž“áž·áž„ អនមáŸáž™ ។ • !"វកម្ដឹកជÄ្Iáž“ - ដឹកជÄ្Iនរល់äអវ6"លអážáž·ážáž·áž‡áž“6"លបនបង់Ì្"ដឹកជÄ្Iáž“ • ប†្"កវˆទ"‰Kឿនទន់សមáŸáž™ - អážáž·ážáž·áž‡áž“ចូលចិážáŸ’នូវអ្ី6"លងយÓ"ួយដល់ជីវˆហរបស់ពួកl" áž“áž·áž„ អážáž·ážáž·áž‡áž“ចូលចិážáŸ’ឧបករណáŸáž‘ំ/ើបឆប់រហáŸážŸáž‘ន់ ដូច/"ះX"ុមហ៊ុន របស់ážáŸ’Zំមន ដូចជ មƒ"សុីនcកល្ៗទំ/ើបឆប់រហáŸáž™áž‘ន់ចិážáŸ’ , មƒ"សុីន }"ជក់ ,ទូរទស"Å¡áž“áŸLCD • ករផ"šព្ផ"Å’áž™ážáž˜Â¶"áž–áŸáž“្នន - មនុស"šភគà"ើនចំណយi"លរបស់ពួកl"Káž¾ អ៊ò áž“qើណិážÃ "ើន - ករផ"šព្ផ"Å’áž™ážáž˜Â¶"áž–áŸáž“្អ៊òនqើណិហគឺមន¶"សិទ្ភពážËœ"ំង , ¶"សិនÎើដំ’ើរករអរជីវកម្មិនសូវល្ គឺ}"~វផ"Œយឲ"Æបនញឹកញប់ ។ • ករលក់បÄ្ZះážÃ´áŸ’" - បÄ្ZះážÃ´áŸ’"រល់Ì្"បុណ"Æទន , អážáž·ážáž·áž‡áž“áលâ , អážáž·ážáž·áž‡áž“ 6"លមនបáŸážŽáŸ’សមជិក !7
  • 8. Royal University of Law and Ecnonomic • អážáž·ážáž·áž‡áž“អចមនបáŸážŽáŸ’សមជិក?i"áž›6"លអážáž·ážáž·áž‡áž“ ទិញកក់ö"ប់១០០កក់ • ករចប់រងÂ"ន់ - ករចប់÷Ç"ážáž™áž€ážšáž„Â"ន់ សø"ប់អážáž·ážáž·áž‡áž“6"លទិញ១០កក់នឹង ទទួលបន÷ÇážáŸ¡ážŸáž“្ឹក !!!! !8