金边运营与财务管理培训

培训项目概述

State-owned enterprises, public agencies and companies all face the same test: deliver reliable services or products at a cost the organisation can sustain, and show clearly where the money went. Operations management decides how resources are used; financial management decides whether that use is affordable, reported correctly and planned ahead. When the two are run separately, budgets drift from plans, working capital tightens and performance reports stop matching reality.

Cambodia offers a timely setting. The Royal Government launched the fourth phase of its Public Financial Management Reform Programme in 2023, covering 2023-2027, with a focus on the effectiveness of budget management and public investment. In August 2025, the Asian Development Bank approved a US$50 million policy-based loan under its Strengthening Governance for Improved Service Delivery Programme to support that phase, including performance accountability, more efficient revenue and expenditure institutions, and stronger public investment and procurement governance.

Reform is reaching enterprises too. A 2023 study by the Ministry of Economy and Finance’s reform secretariat and CamEd Business School counted 26 state-owned enterprises, half of them utilities, and recommended bringing SOEs and public administrative establishments fully into the reform programme. In April 2025 the Prime Minister announced that day-to-day SOE management would pass to professional chief executives, with civil servants remaining on boards.

For companies, reporting and tax obligations are increasingly digital. Financial statements follow Cambodian International Financial Reporting Standards (CIFRS) or CIFRS for SMEs and are submitted to the Accounting and Auditing Regulator (ACAR), while monthly and annual tax returns are filed electronically with the General Department of Taxation.

This five-day programme in Phnom Penh brings operations and finance together. Participants work through process design, capacity, inventory and quality, then budgeting, costing, working capital, reporting and performance management, using Cambodian and international cases. Risalat delivers it as a partner to ministries, SOEs, agencies, project teams and companies that want operations and finance staff speaking the same language.

本培训项目可在以下方面加强机构能力

• Linking operations strategy to financial plans
• Process mapping and business process management
• Capacity planning and resource allocation
• Inventory and materials planning
• Quality management, Lean and Six Sigma tools
• Sales and operations planning
• Operations KPIs and performance dashboards
• Activity-based costing and cost control
• Budget preparation, variance analysis and reallocation
• 现金流预测与营运资本管理
• Financial statement analysis under CIFRS
• Investment appraisal and time value of money
• Tax planning and compliance management
• 内部控制与风险管理
• SOE governance and performance reporting
• Management reporting for boards and ministries

Every session ends with a practical tool participants can use the following week.

The Growing Importance of Operations and Financial Management

Operating conditions have tightened. The World Bank’s December 2025 Cambodia Economic Update, Coping with Shocks, projected growth of 4.8 percent in 2025, down from 6 percent in 2024, citing a property downturn, border tensions, new trade restrictions and subdued government revenue. In that environment, organisations that control costs, manage cash closely and plan capacity realistically are better placed than those relying on growth to cover inefficiency.

Governance expectations are also rising. ADB expects the reforms it supports to generate more than US$2 billion in additional revenue and over US$3 billion in efficiency savings by 2028. The OECD Guidelines on Corporate Governance of State-Owned Enterprises were revised in 2024, raising the bar for SOE boards, disclosure and performance. Managers are now asked to show not just that money was spent, but what it delivered.

各机构日益需要具备以下能力的专业人员：

• Translating strategy into operating and financial plans
• Mapping and simplifying core processes
• Planning capacity against realistic demand
• Controlling inventory without starving operations
• Costing services and products accurately
• Preparing and defending budgets
• Forecasting cash and managing working capital
• Reading and analysing CIFRS financial statements
• Appraising investments and projects
• Managing tax obligations and digital filing
• Designing practical operations and finance KPIs
• Reporting performance to boards, ministries and financiers

Strong operations and finance systems help organisations:

• Deliver services reliably at lower unit cost
• Avoid cash shortages and late payments
• Keep budgets aligned with real activity
• Meet ACAR and tax deadlines without last-minute pressure
• Make investment decisions on evidence
• Reduce waste, rework and stock losses
• Give boards and owners timely, reliable information
• Prepare for audits with confidence
• Respond faster to shocks in demand or prices

The programme treats operations and finance as one management system, which is how boards, owners and financiers increasingly judge performance.

Who Should Attend This Operations and Financial Management Training?

本培训项目适合：

• Chief executives and general managers
• Operations, production and plant managers
• Finance managers, chief accountants and finance officers
• Budget and planning officers in ministries and agencies
• SOE board members and senior management
• 业务部门与分支机构经理
• Procurement, supply chain and inventory managers
• Quality and process improvement managers
• Project managers and project finance officers
• 内部审计师和内控人员
• Administration and support services managers
• Managing directors and owners of growing companies
• NGO country directors and finance staff
• Management consultants and advisers

Mixed groups of operations and finance staff from the same organisation gain the most, because they work through shared problems together.

Operations and Financial Management Training Objectives

Upon successful completion of this Operations and Financial Management Training, participants will be able to:

• Explain the role and core principles of operations and financial management
• Map processes and identify waste, bottlenecks and control points
• Plan capacity, layout and resources against demand
• Apply inventory and materials planning methods
• Use Lean, Six Sigma and quality tools to improve processes
• Cost activities, services and products accurately
• Prepare budgets and analyse variances
• Forecast cash and manage receivables, payables and stock
• Analyse financial statements prepared under CIFRS
• Appraise investments using time value of money
• Manage tax and reporting obligations as part of the operating calendar
• Design an integrated operations and finance KPI dashboard

These objectives retain the original course focus on operations strategy, quality, planning, budgeting, cash and tax, and add costing, working capital and governance content reflecting Cambodia’s current reforms.

培训项目内容与结构

Operations and Financial Management Training Methodology

The programme is practical and participative. Short inputs are followed by exercises on spreadsheets and real-world cases, so participants practise each method before moving on.

本培训项目融合了：

• 简短的专家讲解
• Spreadsheet-based modelling exercises
• Process mapping on participants’ own processes
• Case studies from Cambodian reforms and enterprises
• International comparisons and good practice
• Group assignments and situational analysis
• Simulations of budget and cash decisions
• Mock board presentations
• Peer review and structured feedback
• Daily feedback to adjust delivery
• 个人行动规划

All templates and models are shared in editable form so participants can adapt them immediately.

预期成果

Upon completion of this Operations and Financial Management Training, participants will be able to:

• Run a process review that identifies concrete savings
• Align capacity and inventory with demand and cash
• Prepare budgets linked to outputs and costs
• Produce and maintain a rolling cash forecast
• Interpret CIFRS financial statements for decision-making
• Build a compliance calendar for tax and financial reporting
• Present an integrated KPI dashboard to senior management
• Lead small improvement projects across operations and finance

The result is a management team that plans and reports in one consistent way.

Institutional Application of Operations and Financial Management Training

本培训项目帮助机构加强：

• Operations planning and control
• 流程效率与服务质量
• Inventory and procurement management
• 预算编制与执行
• Costing and pricing decisions
• 现金与营运资本管理
• Financial reporting and audit readiness
• Tax compliance management
• Board and ministry reporting
• 内部控制与风险管理
• SOE governance and accountability

学员将带着实用工具回到工作岗位，以提升：

• Process maps and improvement logs
• Inventory classification and reorder models
• Output-based budget templates
• Activity-based costing models
• Thirteen-week cash forecast
• Tax and reporting compliance calendar
• Operations and finance KPI dashboard
• Investment appraisal model

Organisations can review their starting point with Risalat’s free governance audit or institutional capacity assessment.

区域相关性与应用

亚洲

Across South and Southeast Asia, governments are reforming SOEs and public financial management while companies adapt to trade shocks. Cambodia’s reform phases, its move to professional SOE management and its digital tax and reporting systems give participants from the region a close, comparable case.

非洲

Many African utilities and SOEs face the same pressures of tariff constraints, arrears and weak cash management. Process costing, working capital control and performance dashboards are directly transferable.

中东

Government-linked companies and agencies are being asked to improve efficiency and report performance more clearly, which calls for the integrated planning and KPI methods covered in the programme.

欧洲和中亚

The 2024 OECD SOE Guidelines set the benchmark used by many governments in the region for board practice, disclosure and performance, and the governance sessions draw on them.

Wherever participants come from, the tools are designed to work with the systems and data they already have.

东道国概况：柬埔寨

Phnom Penh is Cambodia’s administrative and financial centre. The Ministry of Economy and Finance, the General Department of Taxation, the Accounting and Auditing Regulator and the National Audit Authority are all based in the city, alongside the main offices of development partners, banks and most large enterprises. That concentration makes it a practical place to discuss how financial reforms affect both public bodies and companies.

As a benchmark, Cambodia shows reform in progress rather than a finished model. The public financial management programme has run in successive phases since the 2000s, CIFRS has applied IFRS-based standards without modification since 2009, ACAR introduced a reduced reporting framework and a digital financial reporting platform for smaller entities in 2025, and tax filing is electronic. Participants can see what sequencing, digital systems and professional management change in practice, and what remains difficult.

International flights now arrive at Techo International Airport, which began commercial operations on 9 September 2025 and replaced the former Phnom Penh International Airport. Many nationalities can apply for a Cambodian e-visa online or obtain a visa on arrival, but requirements vary by passport, so participants should confirm them with official sources. Risalat provides visa support letters and arrival assistance.

Operations and Financial Management Training Deliverables

Participants receive a complete package of materials, tools and support before, during and after the programme.

培训开始前

• 学员课前评估
• Operations and Financial Management Readiness Assessment
• Operations and Financial Management Resource Pack
• 课前阅读资料
• 免费签证支持与咨询
• 机场接机与欢迎协助
• 住宿（含早餐）
• 欢迎交流晚宴

培训期间

• Risalat培训礼包（背包、水瓶、马克杯、T恤、帽子、护照套、笔、笔记本、冰箱贴及钥匙扣）
• Comprehensive Operations and Financial Management Training Manual
• Process Mapping and Improvement Toolkit
• Inventory Planning Model
• Output-Based Budget Template
• Activity-Based Costing Model
• Thirteen-Week Cash Forecast Template
• Operations and Finance KPI Dashboard
• 实践研讨与模拟演练
• 小组讨论与同伴学习
• 每日午餐与茶歇
• 全面使用培训场地设施
• 装有数字学习资料的迷你平板电脑
• 实地考察（如适用）
• 城市休闲观光

培训结束后

• 结业证书
• Risalat培训项目参与表彰奖
• 培训后参考资料
• Tax and Financial Reporting Compliance Calendar
• Investment Appraisal Model
• Personal Improvement Action Plan
• 培训后支持与跟进指导
• 培训项目报告

Ministries, SOEs, agencies and companies can request a tailored in-house version built around their own processes, budgets and reporting systems. Please use the request a proposal form to share your requirements.

Common Challenges in Operations and Financial Management, And How This Training Helps

How can budgets be kept in line with what operations actually do?

Day 3 builds output-based budgets from process costs mapped on Day 1, so budget lines reflect real activities and variances can be explained.

How can cash shortages be avoided when receipts are delayed?

The Day 4 thirteen-week cash forecast workshop shows how to spot gaps early and which working capital actions release cash fastest.

How can too much money tied up in stock be released safely?

Day 2 covers inventory classification, reorder points and safety stock, and the workshop quantifies the cash that can be freed without hurting service.

How can staff keep up with CIFRS, ACAR and tax deadlines?

Day 4 explains which standards apply, the submission deadlines and digital platforms, and builds a compliance calendar into the operating plan.

How can SOEs improve performance under professional management?

Day 5 covers board oversight, the 2024 OECD Guidelines and KPI dashboards that let owners and boards hold management to clear targets.

How can cost-cutting avoid damaging service quality?

Day 1 process mapping and Day 2 quality tools target waste first, and Day 3 covers structured reductions and reallocations.

How can operations and finance teams work from the same numbers?

The Day 5 capstone combines process, budget, cash and KPI tools into one plan, so both teams report on a shared basis.

常见问题

Is this programme for the public or private sector?

Both. It is designed for SOEs, ministries, agencies, project teams and companies, and exercises can be adapted to each participant's setting.

学员是否需要具备会计背景？

No. Finance concepts are explained from first principles, and operations staff work alongside finance staff in mixed groups.

Does the programme cover Cambodian reporting and tax rules?

Yes. Day 4 covers CIFRS and CIFRS for SMEs, ACAR submission deadlines and GDT electronic filing, along with international good practice.

我需要携带笔记本电脑吗？

Yes. Many exercises use spreadsheet models, so a laptop with Excel or a compatible spreadsheet application is recommended.

能否以内训形式举办？

Yes. Risalat can tailor the programme to an organisation's own processes, budgets and reporting systems and deliver it on site.

金边所有培训项目更多会计与财务培训项目

柬埔寨更多培训课程 · 亚洲所有培训项目 · 完整培训日历