Professional Documents
Culture Documents
Prepare by
Present to
AJ CHAIYAWAT THOGINTR
Group member
Miss Nanthika Wongroi
Miss Atitaya Sonboonchu
Miss Kancharee Treetantipakorn
Miss Waranan Sukmak
Miss Anantaya Srijun
TABLE OF CONTENT
Detail Page
Chapter 1: Introduction
1.1 Introduction 2-3
1.2 Project Objectives 3
1.3 Benefits of Project: Identify the benefits of this study 4
1.4 Processing method 4-5
2.2.2 Souvenir 9
2.3 Product and Service (in General) 9
2.3.1 Flower 10
2.3.2 Arranged flowers 10
2.3.3 Event 10
2.3.4Souvenir 10
2.4 Vision 10
2.5 Mission 11
2.6 Strategies of company 11
2.6.1 Corporate level strategy 11
2.6.2 Business level strategy 11-12
2.6.2.1 Production differentiation 12
2.6.3 Functional level strategy 12
2.6.3.1 Marketing mix strategies 12-13
2.6.3.2 Human resource management 13
Chapter 3: Market Feasibility Study
3.1 Market Analysis 15
3.1.1 Political Factors 15
3.1.2 Economic Factors 16
3.1.3 Soiocultural Factors 16-17
3.1.4 Technology Factors 17
3.2 Competition Analysis (3C Analysis) 17
3.2.1 Competitor Analysis 17-19
3.2.2 Customer Analysis 20
3.2.3 Competitive analysis 20
3.2.3.1 Rivalry among current competitors 20-21
3.2.3.2 Bargaining power of suppliers 21
3.2.3.3 Bargaining power of customer 21
3.2.3.4 Threat or substitute products or services 21
3.2.3.5 Threat of new entrants 21-22
Infinity Florist & Souvenir Company Page 1
1.1 Introduction
Chonburi province is place east coast famous for a long time. Moreover, the
community became a source of ancient civilization and grows up on many things.
Especially tourism Tradition, Community life, Industry and international. For Chonburi
may be recognized as a seaside resort town near Bangkok by Bang Saen and Pattaya
which has been popular with tourists both Thais and foreigners. Foreign travels come to
find out new experience the beautiful painting of the east coast.
When comes to Chonburi, Many people think the beach resort town near
Bangkok, the image of relaxing under the coconut trees waver is the charm of this city,
the city with the sea breeze soothe a lullaby to calm waves always been peaceful.
The beauty of the wind, sun, sand and large and small islands in the sea east of
Chonburi. It makes the flow of tourism that does not stop. Tourists both Thai and
foreigners can travel to Chonburi in a very short time as Resulting from transportation
convenient and close to the capital. Chonburi city to become one of many cities. To
relax in a very short time. Then back to work again with full forces. Ocean beauty of
Chonburi is not appropriate here to touch only but there are many rich resources to
bring to overflow utilized. Today we can also see pictures of coconut trees along the sea
calm. And a small fishing community is living simply. Distribution is scattered
Able to rely on any sea. Chonburi older people can make up for the cost of natural
resources allocated to ago. As with the current way of fishing continues to be of local
heritage continued. Convey the wisdom of the sea so that their children continually
Chonburi is the current population of 1,233,446 people. Traditional habits of
Chonburi are known as real people, living simply, conservation and savings, be patient,
friendly. And always ready to welcome visitors. Chonburi today will grow even more.
There are also those who migrate to other places to live harmoniously blended with
traditional folk. Chonburi people maintain customs and traditions of their beauty took it
firmly.it’s reflect in the form such annual festival. Whether it is the event that favors
folk and wicker Phanat Nikhom, flow during the festival days after the Songkran
Festival, etc. All these demonstrate the unique identity of Chon Buri.
Potential and unique in many aspects of all these Chonburi. Its Becomes a cost
to the wealth of continuous improvement and results in Chonburi become “Diamond
Water University of the East” Chonburi ready to open the door to the world community
appropriately.
Infinity Florist & Souvenir Company Page 2
Industry of Chonburi, Annual Report of the Year 2550 is as follows;
Factory outside of the Estate of 2,645, up from 186place in 2549. The number of
workers who were a capital of 346, 249, 450, 225, 163, 462 Baht. And industrial estates
in the industrial estate of 5, 773 of the year 2549, up from 25 place. Workers who have
invested 410, 629, 000, 000 120 314 Baht Total factory in Chonburi province, the
number of employees 3418 investment of 283,776 people 756,878,450,225 Baht. A
result from the industry is classified as major revenue of Chonburi Province. The trend
grows up continually.
Chonburi now ready to move ahead full force. Developing the industrial and
port to the international world sees. Its call "A World Class Port".
All of this is the reason why we do flower and gift shop business in Chonburi
Province. Flower business has been very popular to represent congratulations. Or
express regret. Different occasions, resulting in the flower business growth more past
year. And Phanat Nikhom a town famous for weaving. We used to make the gift of
weaving to create a unique good.
(Source: http://www.chonburi.go.th/สวสดเมองชล/รจกชลบร/tabid/59/language/th-
TH/Default.aspx?PageContentID=4)
Infinity Florist & Souvenir Company Page 3
1.3 Benefits of Project: Identify the benefits of this study
1.3.1 For Infinity Florist& Souvenir Company, it’s flexible at all time. So, it’s
making money anytime.
1.3.2 Infinity Florist& Souvenir Company is easy business because it has factors
in the operation not so much.
1.3.3 When we have problem, it has a chance to recover more than big business.
1.3.4 Understand more Infinity Florist& Souvenir Company and its management
system.
1.3.5 Infinity Florist& Souvenir Company can do it that like and preferences.
And it can be applied to study for good management
Infinity Florist & Souvenir Company Page 4
Time frame of study
3.To Study
competition
analysis and
marketing
4.To study the
financial
feasibility of
business
5.To study
and analysis
and evaluation
for business
6.Summary
the feasibility
for business
Infinity Florist & Souvenir Company Page 5
Chapter 2
Industry Profile
Infinity Florist & Souvenir Company Page 6
2.1 Nature of Industry
In present business florist is very popular because flowers can communicate
congratulations or sympathy increasing number of businesses shop flower growth
increased during the 2 to 3 years. It is expected that the flower shops across the country
for more than 1,000 stores in the current. In Bangkok and its vicinity by about 50
percent of the remaining provinces, especially in large cities is another flower shop
business, a business that has a lot of attention. Opportunities for growth in this business
is because there are many flower shops in Bangkok are mostly concentrated in the
central city communities are not far away a little flower shop. In general business flower
shop is divided into two levels
1) Large florist shop often located in areas high consumers. The shop is
decorated in elegant style. Flowers are imported from abroad as a selling point and due
to high customer focus. Consistent with the average selling price of 1,000 baht or more,
2) Flowers medium to small found in shopping malls, hospitals, schools
residential community on the temple to the lower middle class customer. Flower
business is also a business that has a lot of attention. Most tend to think that a business
can be done without difficulty, but with knowledge on how to arrange flowers, it can be
business. But in fact, the flower business is successful. Operators must be skilled and
willing to do business in this seriously. Because the flower shop in the current highly
competitive. If lack of commitment and lack the expertise in doing business, it may not
be successful also.
2.1.1 Arrangements style flower and services.
The service is divided into two flower arrangements like this.
1) Arranging flowers in the shop, including flower vases, flower gift bouquet and
ring rolling by the customer may pick you or deliver. Which each type of popular
flowers are the following manner.
1.1) Type popular as a floral bouquet or flower vase like to congratulate those
who have been promoted to rank / promotion. Congratulations on the birthday
Congratulations on the opening day because restaurant / new business. Congratulations
on the new house. Congratulations on the birth of children. Encouragement to the sick.
On the main festival. (New Year's Day / Day) etc.
1.2) Type of popular flowers such as congratulating the star / actress / singer /
athlete. Congratulations to the graduates of various levels of congratulations to the
winners of the various wedding anniversary. To give Valentine's Day etc.
Infinity Florist & Souvenir Company Page 7
1.3) types of jobs are rolling ring is a popular funeral
2) flower arranging visits, such as wedding and meeting exhibition work event
funeral
(Source:
http://boc.dip.go.th/index.php?option=com_content&view=article&id=325&Itemid=14
http://www.incisan.com/?tag=%E0%B8%9B%E0%B8%B1%E0%B8%88%E0%B8%8
8%E0%B8%B8%E0%B8%9A%E0%B8%B1%E0%B8%99)
Infinity Florist & Souvenir Company Page 8
2.2.2 Souvenir
Present a wide selection of souvenirs. It has a variety of gift and is very
competitive. The reason is the weak point of the gift. If order from factory. It would be
inefficient and the product is not good. Therefore, the buyer should be sure before
buying that good and quality product.
Today's souvenir is the variety of design. And a design that flows out of the
community. Souvenir is that the model can be used to advantage that show your home
and used in everyday life such as pretty box, small book, etc.Those who receives it can
be used and do not be afraid to fall trend, can carry all the time.
(source:
http://www.talaadthai.com/web/resource/price_dec10_end.html
http://www.rakbankerd.com/agriculture/wb/show.php?Category=agriculture&No=1161
7
http://www.lonasdemarcan.com/%E0%B8%82%E0%B8%AD%E0%B8%87%E0%B8
%8A%E0%B8%B3%E0%B8%A3%E0%B9%88%E0%B8%A7%E0%B8%A2-
%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%88%E0%B8%B8%E0%B8%94
%E0%B8%94%E0%B9%89%E0%B8%AD%E0%B8%A2%E0%B9%83%E0%B8%99
%E0%B8%81/
http://www.soelyst.net/tag/%E0%B8%82%E0%B8%AD%E0%B8%87%E0%B8%8A
%E0%B8%B3%E0%B8%A3%E0%B9%88%E0%B8%A7%E0%B8%A2/)
Infinity Florist & Souvenir Company Page 9
2.3.1 Flower
We offer product and service in the form of flower to the customer. Who want to
buy only the flowers to decorate their house and office or arrange in the vases by
themselves. The flowers that we would like to sell are the flower that can be applied in
multiple objectives such as rose, lily, orchid, gerbera, lotus, carnation, gladiolus,
tropical flower, tulip, and we are also have the special order for customers who want to
buy flowers that are not used to sell in our store.
2.3.2 Arranged flowers
This type of product will be in form of flower bouquets, flower vase, flower
basket, fruit basket, flower cake, Thai garland, flower wreath, and flower arranged in
the natural equipments such as dried coconut shell. Products are suitable for a gift to
congratulate on the occasions, to express customers’ care to the recipient, and so on
2.3.3 Event
We provide product and service in form of arrangement in the events such as
wedding, funeral, seminar, meeting, party, graduation, and other events that ordered by
customers. We provide customer service suggestions about flower arrangements to suit
the event type of customers. We apply what customers want to have in the event and
consider with customers’ budget. We aim to make the best choice to customers and do
what customers expected.
2.3.4Souvenir
In addition to flower, we also offer a variety of souvenir to represent the word
thank you for their guests. We see that important event such as wedding, must have gifts
to thank guest. Therefore, we consider that is a good idea to provide more functions
give convenience to customer in the service.
(source: http://www.powerhomebiz.com/vol50/florist.htm)
2.5 Mission
Infinity florist& Souvenir Company make to order designing the event and
souvenir which activities aimed to customer’s satisfaction and trustworthy with high
quality and variety of service anticipate their requirement and create the great value of
product with reasonable price and service with friendly greeting and smile. We will
have a training course to train our employee before providing service to customer and
use differentiate service to attract customer. The company has modern design also good
location and transportation convenience.
4) Promotion
We will set the promotion during occasions like New Year Day,
Valentine’s Day, and other ceremony depending on the period.
2.6.3.2 Human resource management;
Our staffs will be trained to be a professional in decoration and creation. We will
focus on a person who is good at arts and designs. We aim to develop our employee to
be skillful and ethical to show our customers that they won’t be regret with our
company.
(source: http://thaipostnews.blogspot.com/2010/02/thailand-sme-expo-2010-3000.html)
(source: http://www.ryt9.com/s/nesd/1038389)
(source:
http://www.chonburi.go.th/%E0%B8%AA%E0%B8%A7%E0%B8%AA%E0%B8%94
%E0%B9%80%E0%B8%A1%E0%B8%AD%E0%B8%87%E0%B8%8A%E0%B8%A
5/%E0%B8%A3%E0%B8%88%E0%B8%81%E0%B8%8A%E0%B8%A5%E0%B8%
9A%E0%B8%A3/tabid/59/language/th-TH/Default.aspx?PageContentID=45)
communicati
on
4) Fast
4) Chonburi Muang The products and services 1) Open store 1) Don’t have
florist Chonburi of Chonburi florist have near market promoted via
service for all flower center internet
orders placed, flower 2) Quick 2) Little
quick delivery every areas delivery flower
in Chonburi ,flower and 3) Easy for variety
gift delivery, Every communicati
ceremony. on
3.3.1 Segmentation
According to the competitor and competitive analysis, the florist and souvenir
shops in Chonburi are divided into 3 categories following the level of services and
functions. In each category will focus on different customers.
For Infinity florist & souvenir segment market by using the type of service that
provided to customer in Chonburi to be the base for segmenting market. We concern to
provide products and services with reasonable price for each segment. We aim to serve
the new products with natural both of arranging and equipments and also aim to serve
the service with quality. The segment market of Infinity florist & souvenir will
following
3.3.1.1 Premium market
This segmentation is the special products and services such as special flowers
arranging set to special event, ordering flowers that have to import from other countries,
service to customers who want and satisfied to use high quality of product, and so on.
The customers of this segment will be people who have high income and
satisfied to spend in high budget to purchase the luxury products and the best service.
Who satisfied to use the high quality of products and brand name.
Metals B 40 ฿
C 45 ฿
D 55 ฿
Clothes A 40 ฿
B 45 ฿
Number of Marriage in
Chonburi
Year Number
2549 ฿12,069.00
2550 ฿11,383.00
2551 ฿12,966.00
2552 ฿12,279.00
Total ฿48,697.00
Average ฿12,174.25
฿13,000.00
Number of Marriage
฿12,500.00
฿12,000.00
Number of Marriage in
฿11,500.00 Chonburi
฿11,000.00
฿10,500.00
2549 2550 2551 2552
Year
2547 1,142,985
2548 1,172,432
2549 1,209,290
2550 1,233,446
2551 1,264,687
Total 6,022,840
Average 1,204,568
Total sale
Year 1 = 4,108,750baht
Year 2 = 4,930,500baht
Year 3 = 5,916,600baht
Year 4 = 7,099,900baht
Year 5 = 8,519,850 baht
2) Papers
Products of paper are various and they are used to be widespread. We can
make a great number of souvenirs by using many of them like handbooks,
bookmarks, cards, paper marches, and etc.
The souvenirs made from metal are including silverwares, key-rings, mobile
phone strap, and more.
4) Clothes
The clothes can create several of souvenirs i.e. dolls, handbags, scarf, hair
accessories, and etc. The costs of clothes are also diversity depending on the
quantity of sale amount and the quality of clothes.
Bouquets from our company will be different from by including more style
and unique. For examples are fruits bouquet, candies bouquet, dolls, and
more.
Fruits bouquet
2) Flower arbors
Candy Bouquet
Our Shop
4.1.8.1 Objectives
1) To make the smooth flow of productivity
2) To enhance the organization orders
3) To decrease the materials in stock and on-going process
4) To spend the space efficiency
5) To reduce cost of good
6) To let the employees working in comfortable environment
7) To avoid bottlenecks
8) To enhance safety
(sources: http://www.ca.tot.co.th/contact.php
http://www.goodideainterior.com/our_service.html)
4.3.1 Land
We have the land already, is property of Kancharee’s family. Infinity florist &
Souvenir Company is located close to many event places such as school, temple,
church, and so on. There is an advantage land to run our business. So, we do not need to
find somewhere else to buy or rent land.
Cash register
1,590 3 4,770
Shelve4
Computer
1,250 3 3,750
Computer table3
499 1 499
Telephone1
4,990 1 4,990
Fax machine1
755 1 755
File cabinet2
Document file
20,000 1 20,000
Sofa1
300 5 1,500
Chair10
10,000 2 20,000
Refrigerator2
20,000 1 20,000
Security camera5
3,000 3 9,000
Sewing machine
Scissor
50 3 150
Cutter
95 3 285
Photo Album
9,000 2 18,000
Air conditioner
784,000 1 784,000
Car
69,000 1 69,000
Motorbike
Total - - 1,005,870 baht
1. Orchid
- Jo 60 baht /handful
- Jo-deang 140 baht /handful
- Chompoo 50 baht /handful
- Ceza 40 baht /handful
- Bomdeang 70 baht /handful
- Mog 25-30 baht /handful
- Mai yom 70 baht /handful
- Anna 40 baht /handful
- White 80 baht/handful
2. Pandanus leaf 25 baht /bind 50 stem
3. Rose (Tark)
Large size 170 baht /100 flowers
Middle size 120 baht /100 flowers
4. Rose (Chiang mai)
Free size 180 baht/handful
Size 60 cm. 90 baht / 10 flowers
Size 70 cm. 100 baht / 10 flowers
Size 80 cm. 120 baht / 10 flowers
4. Gladiolus 60 baht /handful
5. Red ginger 20 baht /flower
6. Cutter 60 baht /handful
7. Carnation 150 baht /handful
8. White Champak 120-150 baht /per cent
9. Tuberose 70 baht /handful
10. Jasmine 600 baht /liter
(source: http://www.talaadthai.com/web/resource/default.asp
http://orchidprice.blogth.com/10657/%E1%CA%B4%A7%B5%D2%C3%D2%A7%C3
%D2%A4%D2%A2%E9%CD%C1%D9%C5%C5%E8%D2%CA%D8%B4%C7%D1
%B9%B7%D5%E8+18+%CA%D4%A7%CB%D2%A4%C1+2551.html)
4.4.1.2 Souvenir
Material Price /Unit Total
1. Basketworks
Small basketworks 9*500 4,500
Fan 15*300 4,500
2. Papers
Note book 14*100 1,400
Small boxes 21*100 2,100
Short note 19*300 5,700
3. Metals
Tea spoon 10*100 1,000
Spoon 9.50*100 950
Metal boxes 15*100 1,500
Pens 17*100 1,700
Wire heart 26*100 2,600
4. Clothes
Small pillow
7. Cutter 50 baht/pack
8. Sprig scissors
9. Ribbon scissors
(source: http://www.thaioffice.co.th/home.php)
4.4.3.3 Others
4.4.3.3.1 Water
Estimate drinking 1,000 baht/month
4.4.3.3.2 Petroleum
Estimate use of petroleum 3,000 baht/month
USER TYPES
State
Level of Connection Official and Small
Enterprise,Industrial
water used Business
and large Business
Cum./mont
h baht/cum.
satang/litre baht/cum. satang/litre baht/cum. satang/litre
Low Level Rate 50 Baht Low Level Rate 100 Baht Low Level Rate 200 Baht
(Source:http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=82&Item
id=112&lang=en)
Infinity Florist& Souvenir provides flower into two ways such as sales in our
shop and delivery. The differentiation of category is size and price. Catering, customer
must place an order at least 3 days before events time according to two conditions.
Actually, Infinity Florist and souvenir has short product shelf life as day by day so we
give precedence of product shelf life because maintain product quality and fresh.
Infinity Florist& Souvenir is located near temple, church and school. These place is
social communication in Phanusnikom Chonburi.We choose this area because the place
is convenience- easy to buy or easy to reach. Shop opened every day since 08.00 a.m. to
21.00 p.m. Customer can choose product and package by themselves which known as
self-service and self- selection. Moreover, they can place an order via telephone, and
then delivered according to the condition of distance and price. We concerns of logistic
management because we are a distributor who distribute the product which is short shelf
life. In addition, we have only a supplier experience in arrangement flower.
Moreover, Infinity Florist& Souvenir concerns more about customers‟ satisfy so
we try to find the options which enhance customers”
We provide to our customer for making comfortable. We have the facility management
both providing the facility for customers and protection our own shop. In addition, we
give precedence about employees within our organization because if we have a good
person to work in a right position, the business can reach to achievement.
Gross Income 128300 125200 183590 159140 112890 107330 172050 173650 137000 178520 159240 150910 1787820
Operating Expenses
General & Administrative 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 43752
Other Operating Expense 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 192000
Depreciation 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 347942.16
Total Operating Expenses 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 583694.16
Net Income before Operating 79658.82 76558.82 134948.82 110498.82 64248.82 58688.82 123408.82 125008.82 88358.82 129878.82 110598.82 102268.82 1204125.8
Operating Income(Loss)
Interest Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Total Operating Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Income (Loss) Before Income Taxes 21325.487 18225.487 76615.487 52165.487 5915.4867 355.48667 65075.487 66675.487 30025.487 71545.487 52265.487 43935.487 504125.84
Provision (benefit) for income taxes 3198.823 2733.823 11492.323 7824.823 887.323 53.323 9761.323 10001.323 4503.823 10731.823 7839.823 6590.323 75618.876
Net Income (Loss) for the year 24524.31 20959.31 88107.81 59990.31 6802.8097 408.80967 74836.81 76676.81 34529.31 82277.31 60105.31 50525.81 579744.72
Retained Earnings beginning of the
year 24524.31 45483.619 133591.43 193581.74 200384.55 200793.36 275630.17 352306.98 386836.29 469113.6 529218.91 579744.72
Retained Earnings 24524.31 45483.619 133591.43 193581.74 200384.55 200793.36 275630.17 352306.98 386836.29 469113.6 529218.91 579744.72
Gross Income 209360 214770 227470 180230 181390 198780 180770 204730 162940 177020 177140 199170 2313770
Operating Expenses
General & Administrative 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 43752
Other Operating Expense 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 192000
Depreciation 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 347942.16
Total Operating Expenses 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 583694.16
Net Income before Operating 160718.82 166128.82 178828.82 131588.82 132748.82 150138.82 132128.82 156088.82 114298.82 128378.82 128498.82 150528.82 1730075.8
Operating Income(Loss)
Interest Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Total Operating Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Income (Loss) Before Income Taxes 102385.49 107795.49 120495.49 73255.487 74415.487 91805.487 73795.487 97755.487 55965.487 70045.487 70165.487 92195.487 1030075.8
Provision (benefit) for income taxes 15357.823 16169.323 18074.323 10988.323 11162.323 13770.823 11069.323 14663.323 8394.823 10506.823 10524.823 13829.323 154511.38
Net Income (Loss) for the year 117743.31 123964.81 138569.81 84243.81 85577.81 105576.31 84864.81 112418.81 64360.31 80552.31 80690.31 106024.81 1184587.2
Retained Earnings beginning of the year 579744.72 697488.03 821452.84 960022.65 1044266.5 1129844.3 1235420.6 1320285.4 1432704.2 1497064.5 1577616.8 1658307.1 1764331.9
Retained Earnings 697488.03 821452.84 960022.65 1044266.5 1129844.3 1235420.6 1320285.4 1432704.2 1497064.5 1577616.8 1658307.1 1764331.9
Gross Income 257860 265550 239470 244680 214890 228780 228370 254030 216050 215520 231010 243860 2840070
Operating Expenses
General & Administrative 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 43752
Other Operating Expense 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 192000
Depreciation 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 347942.16
Total Operating Expenses 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 583694.16
Net Income before Operating 209218.82 216908.82 190828.82 196038.82 166248.82 180138.82 179728.82 205388.82 167408.82 166878.82 182368.82 195218.82 2256375.8
Operating Income(Loss)
Interest Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Total Operating Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Income (Loss) Before Income Taxes 150885.49 158575.49 132495.49 137705.49 107915.49 121805.49 121395.49 147055.49 109075.49 108545.49 124035.49 136885.49 1556375.8
Provision (benefit) for income taxes 22632.823 23786.323 19874.323 20655.823 16187.323 18270.823 18209.323 22058.323 16361.323 16281.823 18605.323 20532.823 233456.38
Net Income (Loss) for the year 173518.31 182361.81 152369.81 158361.31 124102.81 140076.31 139604.81 169113.81 125436.81 124827.31 142640.81 157418.31 1789832.2
Retained Earnings beginning of the year 1764311.9 1937830.2 2120192.1 2272561.9 2430923.2 2555026 2695102.3 2834707.1 3003820.9 3129257.7 3254085 3396725.8 3554144.2
Retained Earnings 1937830.2 2120192.1 2272561.9 2430923.2 2555026 2695102.3 2834707.1 3003820.9 3129257.7 3254085 3396725.8 3554144.2
Gross Income 297710 313750 314960 294380 267070 280120 285720 322290 287350 259920 302410 321040 3546720
Operating Expenses
General & Administrative 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 43752
Other Operating Expense 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 192000
Depreciation 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 347942.16
Total Operating Expenses 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 583694.16
Net Income before Operating 249068.82 265108.82 266318.82 245738.82 218428.82 231478.82 237078.82 273648.82 238708.82 211278.82 253768.82 272398.82 2963025.8
Operating Income(Loss)
Interest Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Total Operating Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Income (Loss) Before Income Taxes 190735.49 206775.49 207985.49 187405.49 160095.49 173145.49 178745.49 215315.49 180375.49 152945.49 195435.49 214065.49 2263025.8
Provision (benefit) for income taxes 28610.323 31016.323 31197.823 28110.823 24014.323 25971.823 26811.823 32297.323 27056.323 22941.823 29315.323 32109.823 339453.88
Net Income (Loss) for the year 219345.81 237791.81 239183.31 215516.31 184109.81 199117.31 205557.31 247612.81 207431.81 175887.31 224750.81 246175.31 2602479.7
Retained Earnings beginning of the year 3554144.2 3773490 4011281.8 4250465.1 4465981.4 4650091.2 4849208.5 5054765.8 5302378.6 5509810.4 5685697.8 5910448.6 6156623.9
Retained Earnings 3773490 4011281.8 4250465.1 4465981.4 4650091.2 4849208.5 5054765.8 5302378.6 5509810.4 5685697.8 5910448.6 6156623.9
Gross Income 366650 361740 359650 366700 354470 392830 360490 389590 353540 359020 354290 365750 4384720
Operating Expenses
General & Administrative 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 3646 43752
Other Operating Expense 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 16000 192000
Depreciation 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 28995.18 347942.16
Total Operating Expenses 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 48641.18 583694.16
Net Income before Operating 318008.82 313098.82 311008.82 318058.82 305828.82 344188.82 311848.82 340948.82 304898.82 310378.82 305648.82 317108.82 3801025.8
Operating Income(Loss)
Interest Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Total Operating Expense 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 58333.333 700000
Income (Loss) Before Income Taxes 259675.49 254765.49 252675.49 259725.49 247495.49 285855.49 253515.49 282615.49 246565.49 252045.49 247315.49 258775.49 3101025.8
Provision (benefit) for income taxes 38951.323 38214.823 37901.323 38958.823 37124.323 42878.323 38027.323 42392.323 36984.823 37806.823 37097.323 38816.323 465153.88
Net Income (Loss) for the year 298626.81 292980.31 290576.81 298684.31 284619.81 328733.81 291542.81 325007.81 283550.31 289852.31 284412.81 297591.81 3566179.7
Retained Earnings beginning of the year 6156623.9 6455250.7 6748231 7038807.8 7337492.1 7622111.9 7950845.7 8242388.5 8567396.4 8850946.7 9140799 9425211.8 9722803.6
Retained Earnings 6455250.7 6748231 7038807.8 7337492.1 7622111.9 7950845.7 8242388.5 8567396.4 8850946.7 9140799 9425211.8 9722803.6
Year1
Assets
Current Assets
Cash 1,283,000 1,252,000 1,835,900 1,591,400 1,128,900 1,073,300 1,720,500 1,736,500 1,370,000 1,785,200 1,592,400 1,509,100
Other current assets 463,100 3,060,700 3,243,990 3,300,654 3,345,910 3,460,530 3,490,000 3,553,930 3,560,580 3,590,600 3,868,340 3,876,780
Total current assets 1,746,100 4,312,700 5,079,890 4,892,054 4,474,810 4,533,830 5,210,500 5,290,430 4,930,580 5,375,800 5,460,740 5,385,880
Fix assets
Equipment 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870
Building and Land 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710
Total fix assets 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580
Total assets 5,773,680 8,340,280 9,107,470 8,919,634 8,502,390 8,561,410 9,238,080 9,318,010 8,958,160 9,403,380 9,488,320 9,413,460
Liabilities
Current Liabilities
Taxes payable 749,156 3,294,796 3,973,879 3,726,052 3,302,005 3,360,617 3,962,450 3,965,703 3,571,324 3,934,266 3,959,101 3,833,715
Total current liabilities 749,156 3,294,796 3,973,879 3,726,052 3,302,005 3,360,617 3,962,450 3,965,703 3,571,324 3,934,266 3,959,101 3,833,715
Long term debt 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total non current liabilities 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total liabilities 5,749,156 8,294,796 8,973,879 8,726,052 8,302,005 8,360,617 8,962,450 8,965,703 8,571,324 8,934,266 8,959,101 8,833,715
Equity
Retained earning 24,524 45,484 133,591 193,582 200,385 200,793 275,630 352,307 386,836 469,114 529,219 579,745
Total Equity 24,524 45,484 133,591 193,582 200,385 200,793 275,630 352,307 386,836 469,114 529,219 579,745
Total liabilities and equity 5,773,680 8,340,280 9,107,470 8,919,634 8,502,390 8,561,410 9,238,080 9,318,010 8,958,160 9,403,380 9,488,320 9,413,460
Jan FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Assets
Current Assets
Cash 2,209,360 2,214,770 2,227,470 2,180,230 2,181,390 2,198,780 2,180,770 2,204,730 2,162,940 2,177,020 2,177,140 2,199,170
Other current assets 1,810,220 2,012,810 1,800,360 1,850,350 1,850,190 1,829,270 1,866,810 1,902,340 1,954,700 1,958,650 1,988,640 1,995,870
Total current assets 4,019,580 4,227,580 4,027,830 4,030,580 4,031,580 4,028,050 4,047,580 4,107,070 4,117,640 4,135,670 4,165,780 4,195,040
Fix assets
Equipment 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870
Building and Land 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710
Total fix assets 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580
Total assets 8,047,160 8,255,160 8,055,410 8,058,160 8,059,160 8,055,630 8,075,160 8,134,650 8,145,220 8,163,250 8,193,360 8,222,620
Liabilities
Current Liabilities
Taxes payable 2,349,672 2,433,707 2,095,387 2,013,894 1,929,316 1,820,209 1,754,875 1,701,946 1,648,155 1,585,633 1,535,053 1,458,288
Total current liabilities 2,349,627 2,433,707 2,095,387 2,013,894 1,929,316 1,820,209 1,754,875 1,701,946 1,648,155 1,585,633 1,535,053 1,458,288
Long term debt 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total non current liabilities 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total liabilities 7,349,672 7,433,707 7,095,387 7,013,894 6,929,316 6,820,209 6,754,875 6,701,946 6,648,155 6,585,633 6,535,053 6,458,288
Equity
Retained earning 697,488 821,453 960,023 1,044,266 1,129,844 1,235,421 1,320,285 1,432,704 1,497,065 1,577,617 1,658,307 1,764,332
Total Equity 697,488 821,453 960,023 1,044,266 1,129,844 1,235,421 1,320,285 1,432,704 1,497,065 1,577,617 1,658,307 1,764,332
Total liabilities and equity 8,047,160 8,255,160 8,055,410 8,058,160 8,059,160 8,055,630 8,075,160 8,134,650 8,145,220 8,163,250 8,193,360 8,222,620
Jan FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Assets
Current Assets
Cash 2,257,860 2,265,550 2,239,470 2,244,680 2,214,890 2,228,780 2,228,370 2,254,030 2,216,050 2,215,520 2,231,010 2,243,860
Other current assets 1,769,620 1,772,030 1,808,110 1,852,900 1,832,600 1,799,900 1,850,210 1,935,080 2,105,080 2,175,680 2,258,570 2,390,720
Total current assets 4,027,480 4,037,580 4,047,580 4,097,580 4,047,490 4,028,680 4,078,580 4,189,110 4,321,130 4,391,200 4,489,580 4,634,580
Fix assets
Equipment 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870
Building and Land 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710
Total fix assets 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580
Total assets 8,055,060 8,065,160 8,075,160 8,125,160 8,075,070 8,056,260 8,106,160 8,216,690 8,348,710 8,418,780 8,517,160 8,662,160
Liabilities
Current Liabilities
Taxes payable 1,117,230 944,968 802,598 694,237 520,044 361,158 271,453 212,869 219,452 164,695 120,434 108,016
Total current liabilities 1,117,230 944,968 802,598 694,237 520,044 361,158 271,453 212,869 219,452 164,695 120,434 108,016
Long term debt 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total non current liabilities 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total liabilities 6,117,230 5,944,968 5,802,598 5,694,237 5,520,044 5,361,158 5,271,453 5,212,869 5,219,452 5,164,695 5,120,434 5,108,016
Equity
Retained earning 1,937,830 2,120,192 2,272,562 2,430,923 2,555,026 2,695,102 2,834,707 3,003,821 3,129,258 3,254,085 3,396,726 3,554,144
Total Equity 1,937,830 2,120,192 2,272,562 2,430,923 2,555,026 2,695,102 2,834,707 3,003,821 3,129,258 3,254,085 3,396,726 3,554,144
Total liabilities and equity 8,055,060 8,065,160 8,075,160 8,125,160 8,075,070 8,056,260 8,106,160 8,216,690 8,348,710 8,418,780 8,517,160 8,662,160
Jan FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Assets
Current Assets
Cash 3,797,710 3,813,750 3,814,960 3,794,380 3,767,070 3,780,120 3,785,720 3,822,290 3,787,350 3,759,920 3,802,410 3,821,040
Other current assets 1,401,870 1,430,840 1,621,620 1,835,200 1,969,150 2,150,460 2,342,680 2,615,290 3,002,130 3,140,520 3,252,710 3,426,710
Total current assets 5,199,580 5,244,590 5,436,580 5,629,580 5,736,220 5,930,580 6,128,400 6,437,580 6,789,480 6,900,440 7,055,120 7,247,750
Fix assets
Equipment 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870
Building and Land 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710
Total fix assets 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580
Total assets 9,227,160 9,272,170 9,464,160 9,657,160 9,763,800 9,958,160 10,155,980 10,465,160 10,817,060 10,928,020 11,082,700 11,275,330
Liabilities
Current Liabilities
Taxes payable 453,670 260,888 213,695 191,179 113,709 108,951 101,214 162,781 307,250 242,322 172,251 118,706
Total current liabilities 453,670 260,888 213,695 191,179 113,709 108,951 101,214 162,781 307,250 242,322 172,251 118,706
Long term debt 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total non current liabilities 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total liabilities 5,453,670 5,260,888 5,213,695 5,191,179 5,113,709 5,108,951 5,101,214 5,162,781 5,307,250 5,242,322 5,172,251 5,118,706
Equity
Retained earning 3,773,490 4,011,282 4,250,465 4,465,981 4,650,091 4,849,209 5,054,766 5,302,379 5,509,810 5,685,698 5,910,449 6,156,624
Total Equity 3,773,490 4,011,282 4,250,465 4,465,981 4,650,091 4,849,209 5,054,766 5,302,379 5,509,810 5,685,698 5,910,449 6,156,624
Total liabilities and equity 9,227,160 9,272,170 9,464,160 9,657,160 9,763,800 9,958,160 10,155,980 10,465,160 10,817,060 10,928,020 11,082,700 11,275,330
Jan FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Assets
Cash 4,366,650 4,361,740 4,359,650 4,366,700 4,354,470 4,392,830 4,360,490 4,389,590 4,353,540 4,359,020 4,354,290 4,365,750
Other current assets 3,183,900 3,589,500 3,685,300 3,952,400 4,282,100 4,547,500 4,970,900 5,191,200 5,487,040 5,874,900 6,124,100 6,412,000
Total current assets 7,550,550 7,951,240 8,044,950 8,319,100 8,636,570 8,940,330 9,331,390 9,580,790 9,840,580 10,233,920 10,478,390 10,777,750
Fix assets
Equipment 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870 1,005,870
Building and Land 3,021,710 3,021,710 3,041,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710 3,021,710
Total fix assets 4,027,580 4,027,580 4,047,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580 4,027,580
Total assets 11,578,130 11,978,820 12,092,530 12,346,680 12,664,150 12,967,910 13,358,970 13,608,370 13,868,160 14,261,500 14,505,970 14,805,330
Liabilities
Current Liabilities
Taxes payable 122,879 230,589 53,722 9,188 42,038 17,064 116,581 40,974 17,213 120,701 80,758 82,526
Total current liabilities 122,879 230,589 53,722 9,188 42,038 17,064 116,581 40,974 17,213 120,701 80,758 82,526
Long term debt 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total non current liabilities 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Total liabilities 5,122,879 5,230,589 5,053,722 5,009,188 5,042,038 5,017,064 5,116,581 5,040,974 5,017,213 5,120,701 5,080,758 5,082,526
Equity
Retained earning 6,455,251 6,748,231 7,038,808 7,337,492 7,622,112 7,950,846 8,242,389 8,567,396 8,850,947 9,140,799 9,425,212 9,722,804
Total Equity 6,455,251 6,748,231 7,038,808 7,337,492 7,622,112 7,950,846 8,242,389 8,567,396 8,850,947 9,140,799 9,425,212 9,722,804
Total liabilities and equity 11,578,130 11,978,820 12,092,530 12,346,680 12,664,150 12,967,910 13,358,970 13,608,370 13,868,160 14,261,500 14,505,970 14,805,330
NPV 15,137,955.22
Owner capital ÷ 5,000,000.00
Ratio 3.02759104
Condition
If the ratio is less than 1 the project is rejection
If the ratio is more than 1 the project is accepted
Our NPV is more than 1, so we accept the project
Payback period ratio = Investment ÷ The difference between investment and year1
= 5,000,000 ÷ 4,072,131.12
= 1.227858301
(source: http://www.arip.co.th/businessnews.php?id=412228)
(source: http://www.arip.co.th/businessnews.php?id=412278)
(source:
http://www.nidambArtificiale11.net/ekonomiz/2010q4/2010_December24p1.htm
http://www.bangkokbiznews.com/home/detail/politics/opinion/kriengsak/20091215/908
24/%E0%B8%97%E0%B8%B4%E0%B8%A8%E0%B8%97%E0%B8%B2%E0%B8
%87%E0%B9%80%E0%B8%A8%E0%B8%A3%E0%B8%A9%E0%B8%90%E0%B8
%81%E0%B8%B4%E0%B8%88%E0%B9%84%E0%B8%97%E0%B8%A2-
%E0%B8%9B%E0%B8%B5-2553.html)
In the financial analysis, these are an initial investment for operations Infinity
florist &souvenir 6,500,000 baht. It can separate in the fixed asset for 5,026,940 baht,
pre-operating expense for 98,310 baht. All of capital was loan from Bank, and the
interest rate is 12% per year, and the period of debt payment is 20 years. According to
the net sales
Under the consideration of overall cost and total sales forecasting, our company
get
The net income as following:
Net income in year 1 = 579745 baht
Net income in year 2 = 1764331.94 baht
Net income in year 3 = 3554144.16 baht
Net income in year 4 = 6156623.88 baht
Net income in year 5 = 9722803.60 baht
Green, S. (2010, September 20). Flower meanings. Retrieved November 26, 2010,
from http://www.proflowers.com/flowerguide/flowermeanings/
Leandro, S. (n.d.). A brief history of flower arrangement. Retrieved November 26,
2010, from http://www.squidoo.com/a-brief-history-of-flower-arrangement
Panyathai. (2010, April 26). Arranging the flower. Retrieved December 10, 2010,
from
http://bhumibol.panyathai.or.th/wiki/index.php/%E0%B8%81%E0%B8%B2%E0
%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%94%E0%B8%A
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5.E0.B8.B1.E0.B8.81.E0.B9.83.E0.B8.99.E0.B8.81.E0.B8.B2.E0.B8.A3.E0.B8.8
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