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/"ះ។ vើងបនដឹងáž
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៖
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4. Royal University of Law and Ecnonomic
• ករចំណយK"ីâ€"ក់Îៀរវáž"Å¡áž“áŸ
• ករចំណយK"ឺករបង់រ¼ºះ
• ករចំណយK"ីករ“"áž¾â€"ស់¶"ចំÃ"
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5. 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៖
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6. Royal University of Law and Ecnonomic
• ážážšáž„របយករណ០ចំណÖល ចំណយ រល់}"ីមសម្ង:
• ដ"‰Ù"ម:
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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
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