Introduction

This project is a part of 1203302 Project Feasibility Study and Evaluation subject in the second semester of 2010. In this project is studying the feasibility of book canter business in front of Mae Fah Luang University, Chiang Rai. This project are including general informations business, industry profile, market strategies, the technical process in nail salon industry, the financial feasibility, and risk management of nail salon. This project makes people who interested about investment to get knowledge and information about nail salon before makes decision to investment. This projects its support investor get the benefit to investment and profit of doing in nail salon business. We expect that our project will provide more benefit and more interested to any person. The important, we are thanks Aj. Chaiyawat Thongintr that lecturer who give us knowledge and consultation for the successful project. Moreover, if this project has any error, our group made an apology for this chance.

Group members 1. Miss Aticha 2. Mr. Tawatchai 3. Miss Papichaya 4. Miss Pimpimol 5. Miss Rungnapa 6. Miss Siriporn 7. Miss Suphatra 8. Miss Sinjai Yeamsomchit Rairoong Aphinantherdthai Taboon Wisetsat Itthidumrong Nuanmanee Atthasarn 5231205007 5231205061 5231205081 5231205103 5231205124 5231205138 5231205141 5231205150

Exclusive Summary
Nails it is a business that concern about service for healthy and beauty of nails including spa for manicure and pedicure, treatment, acrylic nail and nail art painting. We proud to present new business that located in front of Mae Fah Luang University, Chiang Rai Province. We choose to build nail salon because we want to do the business that associated with beauty and healthy. Nail salon is the business that very interesting and can growth in the future. Our objective is to create new business into market needs at the in front of Mae Fah Luang University. We choose to locate there because there is less competitors around university and there are a lot of customers from university. Nail spa is service of nail health care and beauty. It has many kinds such as hand and foot care, spa, treatment, nail extension and design, etc. nowadays in Thailand the number of nail spa business increase because of people have more interested in health care and beauty of nail the examples of nail spa in Chiang Rai that has influence to nail it. For production and operation analysis, our business has two main products. There are product about beauty of nail including nails art painting and acrylic nails and product about healthy of nails including manicure and pedicure spa & treatment. For marketing analysis, we analyze for political, economy, social, environment, and technology. And we analyze more about competitor, customer, and competitive. We think about STP analysis, 4P analysis. We set product, price, place, and promotion. Sales forecast and profit estimation are increasing every year. Then, we know that we will get more profit and our sales so good. For risk analysis is the ways to prepare handle with problem that will be happen and find to process to decrease problem. From analyze risk in our company; there are shows both internal factor and external factor of risk that can happen with company

CONTENT Page
Chapter 1: Introduction 1.1 Background and significance f the project1 1.2 Project Objectives..2 1.3 Benefits of project.2 1.4 Time frame of the study3 Chapter 2: Industry Profile 2.1 Nature of Industry.5 2.2 Situation of industry..8 2.3 Product and service 2.3.1 Product..11 2.3.2 Service15 2.4 Vision17 2.5 Mission.17 2.6 Strategy. 2.6.1 Corporate Level..17 2.6.2 Business Strategy17 2.6.3 Functional Strategy.18 Chapter 3: Market Feasibility Study 3.1 Marketing Analysis20 3.1.1 General Environment Analysis.20 3.1.2 Competition Analysis (3D Analysis)..22 3.2 STP Analysis 25

3.3 Marketing Mix Strategy (4Ps) 3.3.1 Product strategy..28 3.3.2 Price strategy28 3.3.3 Place strategy...30 3.3.4 Promotion strategy30 3.4 Sale forecast/ Profit Estimation31 Chapter 4: Technical feasibility Study 4.1 Production and Operations Analysis35 4.1.1 Product characteristics..35 4.1.2 Specifications and Feathers..43 4.1.3 Production and service process45 4.1.4. Location..62 4.1.5 Facility Layout.63 4.1.6 Machine/Tools/ Equipments66 4.1.7 Logistics Management.73 4.1.8 Facility Management...75 4.2 Cost of Investment.77 4.3 Investment Cost.77 4.4 Operating Cost..93 4.5 Management Analysis94 4.5.1 Organization Management.94 4.5.2 Organization Chat.96 4.5.3 Administration Cost.98

CHAPTER 5: Financial Analysis 5.1 Cash Flow101 5.2 Income Statement106 5.3 Balance Sheet..111 Chapter 6: Risk Management 6.1 Risk Analysis116 6.1.1 External Factor.116 6.1.2 Internal Factor.119 Chapter 7: Summary Summary.141

References.143 Appendix144

CHAPTER 1 Introduction
1.5 Background and significance f the project Nail it designs by GH is service about nail. Our service are provide many types including spa for manicure and pedicure, treatment, acrylic nail and nail art painting in order to relax and decorate customers nails. The inside of our shop will separate zone to support customer to feel comfortable such as coffee, cookie, magazine and WI-FI zone. We choose to build nail salon because we want to do the business that associated with beauty and healthy. Nail salon is the business that very interesting and can growth in the future, from market research of nails magazine (http://www.nailsmag.com/page/70218/market-research) show that the rate of nails industry is increasing from 2005-2012. We want to support people who love beauty especially group of women. We choose to build nail salon in front of Mae Fah Luang University, Chiang Rai province because in front of university does not have nail spa shop. It is the new business and new choice for people around the area especially student of Mae Fah Luang University. The amounts of students in Mae Fah Luang University are about 8,745 persons and most of them are women (from registration of MFU) that we can attract them to our customers. Significance of the project is learning the process research about how to build the business about nail salon. We must think about possibility that we can build the business or not and how to make business to successful. Each process we must encounter with problem and risk. It makes we learn how to solve problem and cope with risk that can occur. From this project, we can learn a lot of thing, it make us to know how to build the business step by step.

1.6 Project Objectives

1) To create new business for people who love beauty and health care at the in front of Mae Fah Luang University. 2) To analyze market, competitor and process to achieved the goal. 3) To create new business in the future. 4) To control and manage the risks that is occurring. 5) To aim at more sale, and increase profit to business in every year 6) To development about new business to the industry 7) Provides an to showcase the nail product and service have updates fashion in the industry 8) To research and obtain statistical and numerical data the nail business to get more information about nails business to spend in nails it 9) To summary the feasibility of nails business

1.7 Benefits of project

1) To learn and use the knowledge in process to build business in the future. 2) The project can be feasible and successful in the future. 3) The project is about nail salon. It has not competitors in front of Mae Fah Luang University.

1.4 Time frame of the study

Implementation November Week Group Matching for working business together Discussion about type of business that we can do and set business Present about business and set the name of business and vision mission Discussion about the business again and set significance background, benefit of project Study about industry of nail and set the serive and product Analyze marketing from market analysis STP, STOW analysis and sales forecast Study feasibility of technical, operations and process of 1 2 3 4 5 1 December 2 3 4 1 January 2 3 4 1 February 2 3 4

management of our shop Analysis financial of our shop Study and manage the risk

CHAPTER 2 Industry Profile

2.7 Nature of Industry The nail is made of a hard protein called keratin. A protein is one of the building blocks which make up the body. The nails help protect the ends of the fingers and toes from trauma and also help us pick up small objects. Over the last hundred years, the nails have become more important for cosmetic reasons and less important for protection. Manicuring is the care of the hands and nails. Basic manicuring should be done once a week. Every 4-6 weeks it is a good idea to seek the services of a professional manicurist. A professional manicurist best knows how to keep your nails looking healthy and beautiful. (Skinsite, 2011) The days of applying a single tone color suitable for ones costumes are gone. Over the past few decades, fashion trends on nails have undergone a radical change. This is an era of fascinating nail colors. Creating eye catching designs on nails using materials like nail paints, glittering powders or even stones including precious ones and beads and tattoos are the dominating trends at present. Appearance of your nails gives you the ultimate look. Till recently we painted our nails using plain colors in accordance with the costume that we use. To make it more fashionable, what we had was only a nail polish mixed with glitters. Other varieties available were only mat finished or glossy finished nail enamels. Today the flashiest part of women make up is nail art. Both East and West are after this new trend. To get your nail painted, you can opt for the assistance of a skilled beautician or even you can do it yourself at home with the help of the nail paint kits available in the market. Nail art kits that requires only five seconds to finish nail art are available in the market. It all depends on the design that you choose to apply on your nail. You can go for anything from classic floral designs to abstract paintings. While you choose a design make sure that it suits your style and costume. Artificial nails can also be used for effective nail painting. If your nails are short or you are suffering from brittle nail problem you can very well opt for nails made of fiber or

acrylic. Fiber nails require a simple pasting of the same on your original nail. You can use these nails for one or two months. Fiber nails are suitable for nail art as they are strong and flexible as original nails. Expense for nail fashion depends on the design you choose. More complicated the design more will be the cost. The procedure for nail fashion is simple. First you can undergo a manicure treatment. This is however not a must. Then shape your nails by filing the sides of your nail. There after apply the desired design on your nail. Then you have to apply a solution to make it stay for a long time. Both finger and toe nails can be painted like this. To paint nail pens and nail colors specially designed for the purpose are available. Pierced nails are also setting a trend now. Women pierce nails to wear small rings to give a special effect to nails. Some others use decorative stickers to make it beautiful. Even diamonds are being used by specialists to give nails an exclusive look. The trends in nail fashion are often seasonal. On Valentines Day you can see teens and young women wearing small hearts colored in red color on their nails. The fashion changes accordingly. These days nail art competitions are becoming more popular. Now women are the ones seen to be crazy about nail fashion. Usually men who undergo manicure and pedicure opt only for a colorless coat of nail color to give their nails a finished shiny look. Before you go after fashion, make sure that what you do suits your overall appearance and occasion. Nails in vibrant colors and abstract designs are only suitable for parties. Never use these designs on formal occasions. As on today black and dark blue are the most popular nail colors among the youth and celebrities. Applying a silver colored nail coating is also considered to be trendy. (Ultimate-cosmetics, 2011) Nail salon, a specialized branch of beauty salons, is meant to provide exclusively care for nails. The service provided by nail salons includes manicure, pedicure, nail art, fixing of artificial nails etc. The workers at a nail salon are known as nail technicians. Apart from nail painting, nail salons normally provide all other routine services in connection with nail beautification. For them manicure and pedicure do not mean a simple cleaning up of hands and feet. At nail salons you will be introduced to the most modern techniques in nail care including digital nail art. The modern trend in nail care is the French manicure with square

tipped nails coated in white nail paint or painted with abstract designs. Sometimes it also results in sticking expensive gems and diamonds on the nails. (Ultimate-cosmetics, 2011) Nowadays, the beauty and salon industry are also very popular in Thailand. In the past, many people focus to invent with the part of hair salon and body treatment and spa because this kind of business can provide a lot of profit for them. However, nowadays the business about manicure and pedicure are very popular too, especially spa and treatment, moreover, this period many people are interested in their healthy by they always take care all of body. Its result to this business will have a good growth rate more than the past. Manicure and pedicure spa are the ways to treat and repair nail, and customer will have a clean and feel fresh with their nail and skin. Most of customers of this business are women (workingwomen, teenager) because they want to relax and get the good health together including, its can make more beautiful for them. The costs of each course are not expensive. We think that the businesses about manicure and pedicure spa are very important for health, so we are chosen to invent with this business. Nail spa is service of nail health care and beauty. It has many kinds such as hand and foot care, spa, treatment, nail extension and design, etc. nowadays in Thailand the number of nail spa business increase because of people have more interested in health care and beauty of nail the examples of nail spa in Chiang Rai that has influence to nail it.

1. Nail & Beauty by Apatsara

It located in Bandu, Chiang Rai. They serve face massage, hand and foot spa, nail extension and design, waxing service and provide nail design study course. (www.nail&beauty by Apatsara.com, 2010) http://www.nails-guide.com/trendy-nail-polish/#more-267

2. Coquette

It located in central plaza, Chiang Rai. They serve hand and foot care, spa, nail extension and design, and waxing service. (www.caquette-nailspa.com, 2011)

2.2 Situation of industry Nowadays, fashion of nail is the popular trend in Thailand because of the beauty design and color of it can attract many women, so the businesses of nail salon have continued to growth. Main customer are women more than men, in teenager mostly of them focus on beauty design of nail more than healthy because of only nail paint is lower price than focus on healthy of nail but the side of working-women, they will focus all beauty design and healthy because they have high salary, its result to working-women have a good choice more than teenager therefore, nail point is become very famous fashion, high demand of customer. Nail salon business should be extend more than the past such as build new shop or extend and improve quality of shop this business have more competitor, but each shop should be have a good organization to adapt with their strategy to make more profit. Moreover, they should be having the strength point of their shop and service to get a loyalty customer. Finally, the nail salon business can be run because of this business concern about beauty that very easy to attach customer all times. From market research of Nails Magazine (Nailsmag,2011) by study with information on market size, number of nail technicians, service prices, compensation survey, demographics, and top service trends show that;

2010-2011 Industry statistics highlights:

- Salon service volume increases 3.5% - 34% of nail salons added services this year... and 66% of those added gels - Salons using Facebook grow from 4% to 50% - 66% of nail techs don't receive any incentive on retail sales - Top 5 nail salon and service trends are instant money makers

2009-2010 Industry statistics highlights:

- Overall industry size, number of nail salons and nail techs flat - 95% of nail techs say environmental consciousness is important to them - Number of nail salons with websites increases by 46% - Facebook marketing grows by 300% - Top 5 nail salon and service trends are instant money makers

2009-2010 Industry statistics highlights:

- Overall industry size, number of nail salons and nail techs flat - 95% of nail techs say environmental consciousness is important to them - Number of nail salons with websites increases by 46% - Facebook marketing grows by 300% - Top 5 nail salon and service trends are instant money makers

2007-2008 Industry statistics highlights:

- The key to improving business? Go upscale! - Overall business drops, but prices hold steady - 30% of salons add new services; colored acrylics and gels the favorites - Feet lead! New pedicure services and enhanced toenails most popular

2006-2007 Industry statistics highlights:

- Overall market down 3%, but outlook still optimistic - New service trends provide unlimited potential - Vietnamese salons now outnumber all others - Business increased for half of all nail salons - Gel nails are the most frequently added new service

2005 Industry statistics highlights:

- Salon service volume down 6% - Nail tech earnings up 14% - Client attitudes revealed: They like you! - Pedicure services still expanding - All-new demographic and industry data From the statistics, we can define that the growth rate of nail salon increase rapidly, many people interested in this career and industry. The nail salon can make more profit for our company.

2.3 Product and service 2.3.1 Product Nail it is serve about the beauty and healthy of nail. The product of our business have many kind that customer can design their style by themselves. Spa Manicure Our technician will deep clean and exfoliate your hands. Next soak your hand in cur spa jet while our technician trim all excess cuticles and shape your nails to perfection.

Your hands will look totally transformed.

Once you hands are complete cur technician will finish off you manicure with a moisturizing massage for youthful looking hands.

Spa pedicure

The procedure of this course will provide smooth and relax for your pedicure and lower leg massage. Dont worry all cuticles are trimmed, nails clipped and shaped to perfection. Manicure treatment

Manicure treatment begins with soaking the hands and nails in warm water, exfoliation to remove dead skin and a pressure point hand and arm massage follow. The nails are clipped and shaped and buffed, and then nail polish is applied.

Pedicure treatment

Your feet will feel soothed after a 10 minute foot and leg massage and your toes will sparkle after a thorough buff and nail treatment. Soak exfoliation, scrub, file, cuticle treatment, massage, buff & polish. Nail Art Painting

We have many designs in our catalog for customer and we use new innovation to design it.

Nail polish

Our shop has many color of nail polish to serve customer.

Remove Acrylic

Acrylic nails are available in different textures, colors and designs and hence it is easy to change the nail style according to the outfit. But while removing the acrylic nail utmost care could be taken to avoid any hard to the natural nail as a small mistake may end up in severe injuries. With a little care one can remove the false nail easily without causing any harm to the body.

Take off/Remove

We use remover product that have a good quality with the good process. New Acrylic nail extension set

We use only professional nail products to create nail design for customer. The products create a beautiful enhancement which is none yellowing untimely pleasing to one eye.

Refill Acrylic nail set

New Acrylic fancy

2.3.2 Service Nail it provide service in many parts for support our customer, following; 1. Music (Music box, chill songs)

2. Magazine

3. Coffee and soft drink

4. Free Wi-Fi

2.4 Vision To be a leader of nail salon that provides beauty and healthy for your nail

2.5 Mission Nail it provide fully quality product and service We use new innovation to serve the customer willing to loyalty for the company Nail it provide the comfortable for customer to waiting in process The employee have a professional

2.6 Strategy 2.6.1 Corporate Level Concentric diversification Our business select to use concentric diversification Its the strategy that people to do business mostly to use because they can do new business base on old business, it can bring knowledge and expertise of old business apply to use tin the new business to make businesses relate and develop in the same way. So we will expends business by to do the new services, its body and foot massage for spread the risk and make more profit to our business. 2.6.2 Business Strategy Nowadays nail salon industry is very popular more than the past so it has more competitive. Our shop will focus on standard cost because if our shop have low price, we have to use low quality equipment. It can make customer dont satisfy. When we have many competitors, we will make the different point from other, our shop focus on service mind for make the customer happy with friendly, polite, care about them. The customer can create nail art painting design by themselves and choose staff to provide service for them. This strategy can make our business to achieve goal.

2.6.3 Functional Strategy 1) Marketing Our business focuses on marketing as 4Ps as following are: Product Strategy: Our business selling about beauty and healthy of nail, we will serve well healthy for nail of customer by use high quality of equipment and new innovation and technical. We have new design about nail paint every month and we have professional employees. All about healthy, we will use the best product for sap and treatment course. We provide the free service for customer while they waiting to feel good for example music, magazine, coffee, and free WI-FI. Place Strategy: Place and location are very important for business because if we choose good location, it can make the customer convenience to go o the shop. Our business is located in front of Mae Fah Luang University. We choose this place because this area doesnt have nail salon shop. The most students in university are women and they also interested in beautiful and healthy of nail. Our shop located near the Phaholyothin Road, it will be increase customers who pass our shop and interested in nail. The most students stay outside university. Its very easy to them to go to our shop. Price Strategy: As we will provide rice is standard and not expensive which are depends on the cost of products as well pricing is standard to customer. The nail it set high-value strategy which is the position of the price and quality in Chiang Rai. It means that high-quality product and services by setting moderate prices for comparing with competitors such as Coquette beauty nail, salon and spa and Nail & Beauty by Apatsara. Our businesses have two type of promotion. The first one, its about spa course, if customers take five courses, they will get free 1 course spa and treatment. If customers take course every 1,000 baht, they will get the discount about 5 % of the next course. The second its about nail paint acrylic nail and UV gel nail. If customers take five courses, they will get free 1 course nail paint. We have member service card,

if customers make the membership card will be get discount 10 percents for every course. Promotion Strategy: It is the kind of communication that encourage the decision making to buy of customer and our business have to set a promotion for attract the interest of customer. Our businesses have three ways for advertisement. The first way, e will promote by using website and facebook. Through the internet because we appreciate that most people use many time for surf the internet and its very easy to advertising. The second way, we will provide our employee to promote and distribute the leaflet around university. The last way, we will promote by use vinyl to hang in front of our shop.

2) Operation We will manage within our business which we are setting duties each employee and assign proper responsibility for employee. And we are set compensation that standard for employee. Inside, we are planning to set lace for sell product for interest to customer. 3) Financial Financial is most important for our business because the our business may successful depend on the financial management, so our business must have the good accountant and financial manager for work as well as the best plan for our business will be successful. 4) Human Resources We have to train our employees before working by training for 6 months by excusive program that concern about all nail care, painting and other service of our business for the purpose to provide knowledge and expertise for employee to become professional. Its result to a good quality of service. Moreover, we also focus on all process that our employee will serve the service mind to meet the satisfaction of customer, and then they will be our customer loyalty.

CHAPTER 3 Market Feasibility Study

3.1 Marketing Analysis General Environment Analysis The environment is very important for build a business. Environment around in front of Mae Fah Luang University is appropriate for build nail salon because in front f Mae Fah Luang University doesnt have competitors and our business is attached the road that easy to attract customer. Also the most student live at in front of Mae Fah Luang University that easy to enter the nail salon for take course and our business will become more interesting. Political Analysis Thailand's political situation is a mess and Thailand's political outlook for 2011 and beyond does not look pretty. According to the forecast of the Economist Intelligence Unit, GDP growth in the Thai economy will come in around 4% in 2011, with political uncertainty continuing to undermine consumer and business confidence. However, as in the first half of 2010, although political risks could hinder future investment, business operations in Thailand (particularly in the countrys industrial zones) are likely to be generally unaffected in any direct way by political unrest. From information show that politics has impact to Thai economy and business while, many business have impact sales and revenue. Politics problem it cannot make confidence to investor. Therefore, Nail it its will have Social Analysis Nowadays, 70% of nail techs care about green salon issues Nail salon is a one alternative for working people society who love salon and nail care. This business is new for Chiang Rai province because this province still has few shops. So, its very interesting and new things. Even through, we have few competitors, but we will provide a various product and service that different from other shop. Reference: http://www.nailsmag.com/page/70218/market-research

Technology Analysis Over the years, the Internet has grown exponentially. As at September 2002, it was estimated that there were a total of 605.6 million users online. Larger bandwidth that was made available to the Internet subscribers has made it possible for them to enjoy multimedia contents over the Internet. Number of nail salons with websites increases by 46%Facebook marketing grows by 300%. Technology always concern with nail salon because we use the technology to promote our business such as Facebook and website. It makes people will be know our business and spend word of mouth to other people that is the one way to promote business too. Reference: http://www.nailsmag.com/page/70218/market-research Economic Analysis The part of economics, its direct concern with our business because when the economic in Chiang Rai and around Mae Fah Luang University have a good liquidity, it will effects to good income for our business information about economic in Chiang Rai. People spent money including: Food and beverage Housing and dresses Assesaries and Shoes Other (include beauty salon) 4,089 1,876 264 1,455 baht per household baht per household baht per household baht per household

(The 2010 Household Socio-economic Survey, Chiang Rai Province, National Statistical office) Therefore, the number of beauty salon around 1,455 baht per household to show that the most people in Chiang Rai have high expense about beauty it make sure confidence to investor. Reference: http://ecoggins.hubpages.com/hub/Thailand-Political-and-EconomicOutlook-2011-and-Beyond

3.1.2 Competition Analysis (3D Analysis)

Competitor Analysis Coquette beauty nails salon and spa Coquette beauty nail salon and spa in Central Plaza Chiang rai, G floor, in fornt of Top Supermarket provides you the privileged treatment for your hands and feet through the use of nail products that proven medically safe, and through stylish nail decorations of unlimited choice applied by our professional staffs who have trained for years. Additionally, body wax services are provided in private rooms for your comfort, relaxation and pleasure.

Nail & Beauety by Apatsara Nail & Beauty by Apatsara is located on in front of Rajabhat University (the left hand side from the traffic) Ban doo, Chiang Rai. They provided nail paint, Acrylic set, UV gel, and PVC, manicure and pedicure spa. And massage by professional teacher.

Competitive Analysis Our shop have the main competitor are Coquette beauty nail salon and spa and Nail & Beauty by Apatsara, it gains our shop because the located before us and almost people in Chiang Rai can go there easily. Our shop will promote about the service is better such as coffee drink and waiting room. Next, is the table show compare between our shop, Coquette beauty nail salon and spa and Nail & beauty by Apatsara. Name Shop Nail it Strength Colure of nail is update. Have service about waiting. -coffe drink -waiting room -wifi zone Have a nail product to serve you if you want to buy. There are new promotions in each season. There are website and facebook to promote a new product and communicated with customer. Weakness The location is opposite of market side, customer must cross the road for go to our shop.

Coquette beauty nail, salon and spa

There are many customer loyalties. The location is convenience for the most people.

Lack service for customer. Staff not have service mind.

Nail & Beauty by Apatsara

Customer loyalty. The location is near home of customer, they can go easily. Can identify technician, if they go to shop.

Lack service for customer. Less kind of color of nail and product.

Customer Analysis The main customers of our project are students and working age. There are a lot of students in university and people in working period in Chiang Rai will enter to our shop because the location of our shop is stay in front of Mae Fah Luang University. And other people that live around here will enter when customer wants to use about the nail spa, they dont want to go in the town. The advantage of our shop is complex to care about nail and comfortable in the way to go into our shop. So, we will show the chart amount of student in university and the people in working are until adult following: Figure 1 show total amounts of students in Mae Fah Luang University in present.

9000 8000 7000 6000 5000 4000 3000 2000 1000 0 Men women

Figure 2 show total amount of people in Chiang Rai since 20 to 54 years old.

700000 600000 500000 400000 300000 200000 100000 0 20-24 25-29 30-34 35-39 40-44 45-49 50-54 Total years years years years years years years Men women

3.2 STP Analysis Professional nail care is a growing business. According to Nails magazine, after a slump due to the attacks in September 2001, the nail business is growing again. The first for our business is understood their customers need and want by analysis market and customer. In the market our business will use policy to high service including, present new fashion to market, which our business emphasize group of customer and make a good relationship with the customer by our business focus on high quality of service to customer satisfaction and can word of mouth. Geographic Segmentation We choose to build nail salon in front of Mae Fah Luang University,Chiang Rai province , According to in front of university doesnt have nail salon shop. Especially, the nail salon it is the new business for local people. Demographic Segmentation We will divide about gender (male-female), Age (around more 20 to 54 year old), Career (student, teachers, businesswomen) and income (less than 10,000 10,000-15,000, more than 15,000). Psychographic Segmentation We dividing about lifestyle such as healthy, fashionable, and luxurious Behavioral Segmentation We will divide nature of service such as use to do nail frequently and use to do nail sometime, including brand loyalty

Target Segmentation After distribute about segmentation and then our business will choose market for identify about target. The target of our business is demographic segmentation such as gender (male-female), Age (around more 20 to 54 year old), Career (student, teachers, businesswomen) and income (less than 10,000 10,000-15,000, more than 15,000). Our

business use market strategy to response to target. The target will focus on consumer market, which the consumer market is buyer want t buy the product to consumer. We will focus on general people and students which we forces general people around 20% all of customer. This customer group will use service from each advertisement or another people use to the service suggestion and we will focus on students around 80% all of customer by suggestion from our staff and promotion for our member.

Gender

We will focus on female because women like to take care about nail more than men and then, our business to build in front of the university.

Age

We will focus on around 20 to 54 year old , according to age of period 20 year old will emphasize beautiful and fashion of nails for teenager by the way adult will focus on relax and health care.

Career

Student, Teacher and Businesswomen, therefore career is a part we focus on especially, students around the university.

Income

More than 8,000 because student of MFU get income around 8,000 and our product and service have a medium price, if we focus on this target we can get more customer that are student of MFU

Position Segmentation Position is the next step to operate from choose target. The position will consider it will have to response to need and want of target. So, our business necessary analysis that what consumer need and want and our business will focus on qualification of product and service mind. And our businesses identify about cost and quality, according to the product will have high quality and price appropriate to customer. The customer feel that this shop is the paradise of nails by the market will recognize the value that nail salon provides a good service mind and strategic to make relationship with customer. Our business strives for response beauty and healthy of client including improvement to the level of services offered.

Quality of products and service high High

Nail It Coquette

Apatsara

Low Price

High Price

Low

3.3 Marketing Mix Strategy (4Ps) Marketing mix strategy has 4Ps. There are product, price, place and promotion. 3.3.1 Product strategy Our business selling about beauty and healthy of nail, we will serve well healthy for nail of customer by use high quality of equipment and new innovation and technical. We have new design about nail paint every month and we have professional employees. All about healthy, we will use the best product for sap and treatment course. We provide the free service for customer while they waiting to feel good for example music, magazine, coffee, and free WI-FI. 3.3.2 Price strategy The nail it set high-value strategy which is the position of the price and quality in Chiang Rai. It means that high-quality product and services by setting moderate prices for comparing with competitors such as Coquette beauty nail, salon and spa and Nail & Beauty by
Apatsara. Our businesses have two type of promotion. The first one, its about spa course, if

customers take five courses, they will get free 1 course spa and treatment. If customers take course every 1,000 baht, they will get the discount about 5 % of the next course. The second its about nail paint acrylic nail and UV gel nail. If customers take five courses, they will get free 1 course nail paint. We have member service card, if customers make the membership card will be get discount 10 percents for every course.

Coquette beauty nail, salon set price for service

Service Hand and Foot Spa Manicure treatment Pedicure treatment

Price

300 baht 450 baht

Artificial nail and nail decorations Nail Art Painting Take off/Remove New Acrylic nail extension set Refill Acrylic nail set Remove Acrylic 150 baht 100 baht/Nail Start at 1,900 baht 100 baht/Nail 500 baht

Spa and Nail & Beauty by Apatsara set price for service

Service Hand and Foot Spa Manicure treatment Pedicure treatment

Price

250 baht 350 baht

Artificial nail and nail decorations Nail Art Painting Take off/Remove New Acrylic nail extension set Refill Acrylic nail set Remove Acrylic 150 baht 100 baht/Nail Start at 1,900 baht 100 baht/Nail 500 baht

Nail it set price for service Service Hand and Foot Spa Manicure treatment Pedicure treatment 300 baht 450 baht Price

Artificial nail and nail decorations Nail Art Painting Take off/Remove New Acrylic nail extension set Refill Acrylic nail set Remove Acrylic 350 baht 200 baht Start at 1,200 baht 70 baht/Nail 500 baht

3.3.3 Place strategy Our business is located in front of Mae Fah Luang University. We choose this place because this area doesnt have nail salon shop. The most students in university are women and they also interested in beautiful and healthy of nail. Our shop located near the Phaholyothin Road, it will be increase customers who pass our shop and interested in nail. The most students stay outside university. Its very easy to them to go to our shop. 3.3.4 Promotion strategy Our businesses have three ways for advertisement. The first way, e will promote by using website and facebook. Through the internet because we appreciate that most people use many time for surf the internet and its very easy to advertising. The second way, we will provide our employee to promote and distribute the leaflet around university. The last way, we will promote by use vinyl to hang in front of our shop.

3.4 Sale forecast/ Profit Estimation For sales forecast is area of business that difficult to manage. We believe it is a good for business. Our business will focus on forecast in order to plan and investment, serve good service for customer. The sale forecast process is important for every business State of production Nail salon as our business is one of beauty business, according to our business have spa for manicures and pedicures that relate with health care, and high quality of service or Chiang Rai province. Our service will help to support the healthy and beauties for the people who love relax and interested about healthy. Market Segmentation The market segmentation, we divided into two groups which are students and general people as following

Students General People

The figure, we estimate about number o customer for our business that there are: The Students are 80 percents for Mae Fah Luang University, and other university and school. The general people are 20 percents for local people and people around university.

According from number of customer that we know students is the mostly customers to use service at our shop. The number of customer its consequence to we can estimate that sale the service in next five years that increasing in every year as follow the figure 3.4.3

Estimate sales
Year 1 100%

Year 2

114%

Year 3

115%

Year 4

119%

Year 5

119%

Figure 3.4.3 (register of Mae Fah Luang University, 2006)

Sale Forecast

Our shop has three floors for serve the service to customers following; The first floor Counter service Waiting room(magazine, newspaper, internet WI-FI) Coffee and soft drink zone

The second floor: Painting and Enhancement Manicure nail table will have set of nail painting including tip cullers, nippers, cuticle pushers, files & buffers, nailbrushes. Typical opening times are Monday-Sunday 9.00 AM to 22.00 PM. We provide 14 tables (3,000 Baht/Table); 2 table to each type.

1. Nail Art Painting (90 mins.) - Total revenue (for 1 day/table) - Total revenue (for 1 month/table) - Total revenue (for 1 year/table) 2. Take off/ Remover (50 mins.) - Total revenue (for 1 day/table) - Total revenue (for 1 month/table) - Total revenue (for 1 year/table) 3. New acrylic nail extension set (120 mins.) - Total revenue (for 1 day/table) - Total revenue (for 1 month/table) - Total revenue (for 1 year/table)

= = = = = = = = = = = =

350 Baht (6 times/days/table) 2,100 63,000 766,500 Baht Baht Baht

200 Baht (30 times/days/table) 6,000 180,000 2,190,000 Baht Baht Baht

1,200 Baht (5 times/days/table) 6,000 180,000 2,190,000 Baht Baht Baht

4. Refill acrylic nail set (90 mins.) - Total revenue (for 1 day/table) - Total revenue (for 1 month/table) - Total revenue (for 1 year/table) 5. Remove acrylic (90 mins.) - Total revenue (for 1 day/table) - Total revenue (for 1 month/table) - Total revenue (for 1 year/table)

= = = = = = = =

700 Baht (90 times/days/table) 4,200 126,000 1,533,000 Baht Baht Baht

200 Baht (6 times/days/table) 1,200 36,000 438,000 Baht Baht Baht

The third floor: spa and treatment Spa chair will have set of nail painting including cotton, scrub, treatment cream and etc (do not reuse) 10,000 Baht. We provide 10 chair of each type (150,000 Baht/table) 1. Manicure spa and treatment (120 mins.) = 300 Baht (5times/days/table)

- Total revenue (for 1 day/table) - Total revenue (for 1 month/table) - Total revenue (for 1 year/table)

= = =

1,500 45,000 547,500

Baht Baht Baht

2. Pedicure spa and treatment (120 mins.)

= 450 Baht (5times/days/table)

- Total revenue (for 1 day/table) - Total revenue (for 1 month/table) - Total revenue (for 1 year/table)

= = =

2,250 67,500 821,250

Baht Baht Baht

Total for all revenues in 1 year = 8,486,250 Baht

CHAPTER 4 Technical feasibility Study

4.1 Production and Operations Analysis 4.1.1 Product characteristics Nail Art Painting

Nail art, the practice of painting decorative designs on people fingernails, is a fun way to brighten up their everyday look or accessorize a special occasion outfit. There are a variety of nail art designs available, ranging from subtle and understated to funky and outrageous. For example, they could choose to paint flowers on their nails for a date or spell out the name of their favorite athletic team on the day of the big game. While the more intricate designs are best left to a professional, its possible to create simple nail art at home. The key to any successful nail art design is starting with clean and well-shaped nails. Nails should be neatly trimmed and filed before painting. Even the most accomplished artist cant create an attractive design on nails that have been bitten down to stubs. If natural nails are beyond repair, consider applying artificial acrylic nails before painting nail art design. There are three methods often used for placing nail art designs on the nails. These include nail art stickers, freehand drawing using nail polish, or airbrushing using an airbrush and a stencil. Using these three different methods, it is possible to place virtually any type of design imaginable on the nails; many people choose to place a small jewel sticker on the nails, while others will choose nail art designs such as flowers or seasonal images.

Nail stickers, also referred to as nail decals, are some of the simplest nail art designs to use. These are sold in packages with a number of small stickers, and they may be placed on bare or polished nails. Typically, the stickers will adhere better to polished nails. They come in all different designs, and can often be more detailed than other types of nail art; for instance, many people like holiday designs such as snowflakes or pumpkins. Stickers can be used by people of all ages because they are easy to apply on both hands. Nail art designs painted freehand using nail polish in a bottle or a nail polish pen can look very nice as well. Different nail polish colors may be used within the same design, and a talented nail technician may be able to create a number of different designs. Flowers are quite popular, as well as simple designs such as hearts. This may be difficult for one to do without help, because it can be challenging to use the non-dominant hand to paint a small design on the nails. Keep in mind that nail art designs can be painted on the toenails too, however. In addition, airbrushing is another method for getting nail art designs on the nails. This is usually done by a nail technician, and a small stencil is placed over the nail and the airbrush is used to paint on the design. Different colors may be used in an airbrush machine, but white is quite common. Airbrushing is most common on gel or acrylic nails, but it may be used on natural nails as well. Once any of these nail art designs are applied to the nails, it is often a good idea to paint a clear coat of nail polish on top. This clear coat helps to prevent the design from chipping or falling off. In addition, it may be touched up throughout the week to add shine to the nails, and to make it look as if they were just manicured. We provide nail painting service with professional employees and quality equipments to serve the best product and service to customers.

Acrylic nails

Acrylic nails are most popular choice and are also the most durable. First the original nail is filed down and artificial tips are glued onto the original nail. Next, an acrylic coating, created by combining a liquid monomer with a powdered polymer, is spread over the base of the nail and over the artificial tip. The dried coat looks like a hard plastic shell. Once the mixture hardens, the nails are filed to smoothness and are then sculpted and polished. Because the tip is first applied and then covered with a thick coat of acrylic, the nails are much thicker in appearance than natural nails but are also much stronger, and the likelihood of breaking a nail is not as great. One distinct characteristic about acrylic nails is their odor, which is quite strong. Acrylic nails are often applied by most females at one time or another in their life. Acrylic will adhere on to your natural nails. Acrylic also offers women a shine as well as unbreakable longer nails that they may not be able to achieve with their natural nails. Acrylics nails tend to be much more fashionable than gel fingernails, however they have been available longer, so that tends to make sense. Acrylics can be whole or partial, applied across women whole nail or even only as tips. Acrylic nails are artificial nails that are created to give the illusion that they possess a long, beautiful free edge. Acrylics can be also known as fake nails or artificial nails that will be glued onto their genuine nails. Acrylic fingernails can be painted with an elaborate design which tends to be an instant standout. Acrylic fingernails have been basically made by mixing a particular powder as well as liquid. Acrylic is the generic name given to the kind of plastic product from a chemical known as methacrylate.

Acrylics will be a transparent, heat sensitive plastic, generally known as false. Acrylics usually form an air tight seal with the natural nail when appropriately fixed. Acrylics often enhance the physical appearance of our hands as a whole. Acrylics help hide or even repair broken, damaged, short, or even lousy nails. Acrylic is actually a hard, thick plastic substance which can be put on over the normal nail or perhaps tips. Acrylic nails are generally the more robust alternative and can last for a longer time compared to gel acrylic nails, nonetheless these are thicker and more artificial-looking. Acrylics can well become a smart choice for people who currently have problems with their fingernails. Acrylic packages are available with different styles as well as shapes. They may additionally be embellished with different accessories and nail piercing might also be carried out on them. Acrylics look great and one can purchase acrylic nails with countless designs. Acrylics are without a doubt a well-known nail improvement alternative, with regard to strengthening and beautifying normal nails. Acrylic might be soaked off with acetone. One of the main attractions associated with acrylic nails is that because of the length, nail technicians and nail artists can easily imprint distinctive designs on top of them. Acrylics are best for people that usually are not able to grow their own normal fingernails for a wide-range of reasons.

Refill acrylic nail

Refills are required every two to three weeks. As customers natural nail grows, a small gap results between their cuticle and the acrylic on their nail bed. The refill closes the gap leaving their nails looking fresh, natural and beautiful. The acrylic applied to their nails slowly deteriorates with each passing day. Every two to three weeks, refills are highly recommended to keep the acrylic strong and prevent lifting, cracking, and deterioration of the acrylic nails.

Take off/ Remover

Nail polish remover is a substance that helps customers to get rid of the last nail polish they applied on their nails in order to get a better result when they apply a new one. It is nothing but a perfect solvent which helps to remove the already polished nails. To understand how nail polish remover works, it is necessary to know that a fingernail polish remover and a fingernail polish both contain similar organic solvents; the nail polish also contains drying agents, thickeners, hardening agents and coloring agents. The organic solvent in a nail polish is what keeps it in a liquid state. The organic solvent in a nail polish remover is what dissolves the hardened polish and returns it back into its liquid form. When the nail polish remover is applied to the nail polish that is to be removed, the solvent molecules of the remover interrupt loosen and break the polymer chains of the polish. This dissolves the hardened polish and transforms it back into its original liquid form. It can then be wiped off from the nail.

Manicure spa A spa manicure is the perfect way to gain fabulous nails while truly relaxing. The manicure will include nail shaping, cuticle reduction, hand treatments, therapeutic hand massage, and the application of customers color. chosen nail polish

Ingredients used in a spa

manicure include cleansers, cuticle removers, cuticle oil, exfoliates,

activators, and finishing lotions or moisturizers. Some manicures will make use of paraffin a product that has excellent heat retaining in

properties.

Coating the hands

paraffin causes an increase in blood circulation which stimulates the opening of the skin pores. As a result of this, perspiration occurs, and this acts like a mini sauna, allowing moisturizers to be absorbed more effectively.

Pedicure spa

Spa pedicures are pampering as well as grooming. Most pedicures will include scrubbing and exfoliating the feet, pushing or clipping the cuticles, massaging the feet, shaping the nails, and also applying customer desired nail color. Depending on the length of the treatment, there may also be foot peels, foot masks, and hot towel steaming. They can choose to combine their pedicure with a reflexology spa treatment. Reflexology is a special form of foot massage that relaxes them while rebalancing and harmonizing their body.

4.1.2 Specifications and Feathers Our businesses Nail It provide vintage style in three flows to show you customer and it is attracting the attention of customer. In this shop we set all furniture in black and white color, it make your customer fell good because black and white color make the room look wider. In part of the wallpapers of this shop we set all in pink color to relate vintage style in order to make us to be the leader of this business. 4.1.3 Production and service process Acrylic Nail Removal Steps

1. Soak a cotton pad with pure acetone

2. Wrap a cotton pad around the acrylic nail

3. Wrap a foil over the cotton pad

4. Once all of your acrylic fingernails are covered with a foil, wait for 30 minutes

5. Remove the alfoil and cotton pad from the 1st finger and start gently scraping off the softened acrylic with an orange stick.

6. Once you have removed as much acrylic as possible from the 1st finger, put the same cotton pad and a foil back on again.

7. Repeat Step 5 & 6 for each finger, continuing the process until all of the acrylic nails have been removed.

8. Wash your hands and apply nail strengthener (do not follow this step if you are wanting to apply new acrylic nails).

Reference: http://www.create-magical-nails.com/removing-acrylic-nails.html

Acrylic Nail Extensions Procedure

1. Prepare natural nail 2. Pick a firm large sized acrylic mixture and place it onto the free edge of the nail.

3. Tap the back of the mixture to blend evenly.

4. Make sure both sides of the free edge are running straight along the natural nail.

5. Push the top to make the square shaped free edge.

6. Pick a soft medium sized acrylic mixture and place it onto the middle of the nail plate. 7. Lightly press the back of the mixture to blend in, and then drag to spread. 8. Pick a softer small sized acrylic mixture and place it onto the nail plate close to the cuticle line.

9. Press the mixture to make to flatten and spread to the cuticle line.

10. Stroke a few times over the entire nail. 11. Perform Step 1 on the next fingernail. 12. Feel the free edge and if its hard enough (not totally set through) remove the form. The form should come off easily when the nail is hard enough. 13. Apply pressure on the base of the nail, free edge of natural nail and acrylic free edge from the sides to make the extended nail straight. This will prevent acrylics to come off easily, and also prevent losing the nice C curve.

14. Occasionally repeat Step 13 until the nail gets set into shape. 15. Repeat Step 2 to 14 on other fingernails. 16. Once finished working on all nails, you are ready to continue to the next step, which is buffing the extended nails!!

Reference: http://www.create-magical-nails.com/acrylic-nail-extensions.html

Refill acrylic nail A refill is the filling of synthetic nail coatings or modeled nails which is performed at

regular intervals. It provides permanent reinforcement and protection of the natural nail and ensures that the modeled nails dont lose their stability. Refills take up the largest part of the schedule in the salon. Although it is important to attract new customers and apply new sets of synthetic nails, the established clientele guarantees good sales and should form the major part of the daily business. Exceptions to the rule are salons in resorts and spas or other places with changing clientele. The skill of an experienced professional is demonstrated by a perfect refill. Modeling a new set of nails is often easy compared to elaborate repairs during a refill. Refills show up mistakes in the basic modeling, problems and stress of the natural nails, the way the customer treats her nails as well as readiness to comply with the respective regular refill intervals depending on the condition of the nails. The time for a refill is determined according to the individual nail growth, the condition of the natural nail and potential nail problems. Since nails grow continually and not, as hairs do, intermittently, the refill rhythm can be determined exactly. Here as well it is important to accurately monitor the nail growth, since there may be positive or negative effects (for example: medical therapy, diseases, pregnancy, menopause, etc.) To determine a customized refill schedule make sure to fix the date for the first refill relatively soon after the first modeling. Three weeks is a good assessment value. (In the case of problem nails or nail biters, an individual therapy plan should be developed.).

The application technique: Refill when the nails grow the entire modeled nail and thus the nail shape moves forward. If you look at the nail from the side, you can see the relocated form line of the nail. The unfavorable static conditions become visible, which will be corrected with a refill.

First apply the usual hygiene measures and remove the remaining polish from the nails. Step 1 Correct length and shape of the entire nail in the different nail zones and file the nail into shape. Start by TRIMMING the nails, e.g. shorten the nails and file them into shape.

When trimming the nails make sure that the nails have the same length, e.g. match proportionally. Also make sure the nails are shaped identically. Step 2 The free-edge zone is the nail end which is filed down about 50% thinner during a refill to achieve a level lateral line. Loose material edges or zones should be carefully but completely filed off. Dont clip off the loose resin parts, but file the complete area homogeneously thinner thus removing the loose parts. Also file off the stress point zone. Bevel the former stress point (apex) towards the free nail edge to enable the modeling of a new static stress point during the refill. Viewed from the front side, the lateral edges become thinner towards the furrow.

Now file the nail bed area so that it gently tapers towards the side walls. Here as well, file off loose material homogeneously tapering towards the natural nail. Please do not clip off the loose material. This increases the danger of damaging the natural nail. Furthermore even more material can lift from the nail. Gently remove the shine from the surface of the natural nail with a fine file (between 180 and 240 grit).

Step 3 We recommend using a modern drill unit to push back the cuticle professionally and to thoroughly remove the excess cuticle. Use a fine stone drill bit or a special diamond bit to remove the excess cuticle and clean the furrow.

Degrease the nail surface with Cleaner (a cleansing fluid) and remove all dust. In this way, the nail is prepared for the refill of the material.

Step 4 Sparingly apply the air-drying bonder Connex Plus onto the natural nail area and let dry for two minutes. The Plus stands for an anti-mycotic addition. It also protects the nails against adverse conditions.

Step 5 Almost all modeled nails are done in a permanent French design. All shades are available today. For a perfect application of the smile line, use the Smile-Line brush. We recommend using FM-Pearl White F. The gel doesnt run which enables a perfect smile line. After curing you should remove the dispersion film with a dry cotton swab because otherwise the moist, whitish film can mix with the transparent gel during the refill.

Step 6 Now sculpt the nail with a one-component gel and position the stress point (apex) in the optical centre of the nail. The one-component resin, which can also be applied from a tube, makes application easy. Put three differently sized drops of material onto the three modelling zones and spread the material homogeneously.

Step 7 Remove the dispersion film with a cotton swab and file the surface smooth. Usually there is little need for filing since the one-component gels can be applied very evenly. In case of major corrections to the C-curve, we recommend using a more solid one-component material or a 3-component system.

Step 8 Check the shape from different angles before sealing. You should check the shape in case of newly-modeled nails as well as after a refill. The statics of the nail can only be checked from different angles. Turn the nail into different positions.

There are five important angles: 1. From the front: you look down the barrel and see the C-curve on the surface, the inner Ccurve, the stress point as the highest point, the hairline (the front nail edge, which should be as thin as possible) and the lateral lines which run into the furrow. 2. Downwards: check if the surface is smooth and even. 3. From the back: you see the nail from the customers perspective. 4. From each side: check the curved side line (form line), lateral lines and the stress point (apex). 5. Upwards: check the free edge and the evenness of shape and length. Step 9 If you are satisfied with your work, seal the surface with a sealing polish. If you desire a matt effect use the one-component gel. Then cure the sealing polish and remove the dispersion film.

Step10 TIP: Oil-finish for perfect and especially durable bonding of the edges at the hairline, apply an ample amount of Nail Oil from the pipette bottle onto the nail bed and the furrow and polish all edges and the free edge with the oil. The polishing protects the nail edges against moisture and stabilizes the connection between the resin and the natural nail in the free edge zone since the nail remains elastic. For treatment at home and the care of her nails, the customer should be shown how to polish the nail edges with the Natural Care system. Regular use of the system significantly reduces the need for repairs in the salon, especially when the customers nails tend towards liftings.

The Natural Care System is a polishing and sealing cream for nail surfaces. It contains high quality ingredients like carrot oil, proteins and D-panthenol. It seals the transition zones between the natural nail and the synthetic coating and protects against liftings and nail repairs.

The finished hand with refills

Nail Polish Art Base Coat A light colored nail polish for the base color A transparent nail polish for the 1st color A transparent nail polish for the 2nd color (slightly stronger color than 1st color) Top Coat

Procedure

1. Apply base coat. 2. Apply the base color.

3. Apply a thin coat of the 1st color from the top half to the free edge.

4. Apply a thin coat of the 2nd color from the top 1/3 to the free edge.

5. Apply to top coat.

And now, the Completed Design...

Marbling

What you need is... Base Coat A transparent light colored nail polish for the base color A solid colored nail polish White nail polish or light solid colored nail polish An old topcoat brush that is not going to be used as top coat A piece of paper towel Top Coat

Procedure 1. Apply base coat on all nails. 2. Apply 1st coat of the base color and wait for it to dry. 3. Apply a thick 2nd coat of the base color 4. Quickly add some drops of solid colored nail polish and white nail polish while the 2nd coat is still wet.

5. Using an old topcoat brush, drag the nail polishes lightly in a swinging motion.

6. Wipe the brush with a paper towel and put it back in the bottle. 7. Wait for the nail polishes to set and then apply the top coat.

And now, the Completed Design...

Reference: http://www.create-magical-nails.com/nail-polish-art.html

Manicure spa and treatment

As you are led to a manicurist's station, take a look around her table quickly. Is there some type of disinfection liquid for her tools available? Does she use fresh clean towel? Is her area free of dust? Your manicurist can break or bond you to the spa depending on your first experience. The manicure simply involves: soaking your hands in warm water, cutting down your nail if that is what you want, pushing cuticle upward, trimming your cuticle, filing, shaping, buffing, and massaging. After the massage, your manicurist will apply a layer of base coat, following two coats of polish color, and finally she will cover your nails with a top coat. If this process is done right and you are cautious when using your hands, then your nails can last up to ten days. Many of my clients' nails survive up to two weeks.

Remove the old polish. Moisten a cotton ball with nail polish remover. The type of polish remover depends on your personal preference. Press the cotton ball over the nail for a few seconds to soften the old polish. Wipe gently with the cotton ball on the nail starting at the base of the nail to the tip. This keeps old polish from smearing into the cuticle. Shaping the nail is the next step. The fingernails should be filed into oval tips. Begin on the left hand with the little finger and work towards the thumb. Hold the finger between your thumb and the first two fingers of the left hand. Hold the fingernail file in the right hand. Slant the fingernail file so that the filing is done mostly to the underside of the nail. File each fingernail from the corner to the center, going from right to left and then from left to right. On each side of the fingernail, stroke in one direction only. Repeat the process on the right hand. Softening the cuticles is accomplished by soaking the fingers in a small finger bowl filled with soapy water. A few drops of mild dish soap added to water in the finger bowl works well. Carefully dry the hand by holding a small towel and place, the hand on the towel. Dry the hand while simultaneously pushing back the cuticle and skin on each fingernail. Be very gentle. Apply cuticle remover by following the directions on the cuticle remover tube or bottle. Gently loosen the cuticle with an orangewood stick or cuticle pusher. Keep the cuticle moist while working. Wash gently and dry. Clean under the free edge of the fingernail by dipping a cotton-tipped orangewood stick in soapy water and cleaning under the nail from the center outward to each side.

Sometimes it is necessary to remove dead cuticle or hangnails with small scissors or cuticle nippers. Be very careful when you do this. Apply cuticle oil or cream at the base of the nail. Brush nails gently in a soapy water with a downward motion. Dry hands and nails thoroughly and next use a very fine emery board. Buff nails giving them a smooth beveled edge. Wipe nails to remove any particles of cuticle or dead skin. Apply base coat using long strokes. When the base coat is dry to a light touch apply polish. Apply polish lightly with strokes from the base to the tip. Excess polish on cuticle or nail can be easily removed with cotton tipped orangewood stick moistened with polish remover. Apply a top or seal coat. Brushing the top or seal coat around and under the tips of the nail will give the nail added protection.

The final step is to apply lotion. This can be done if time permits. Nails need to be completely dry. Start at the wrists moving down to the fingertips with light rubbing motion. Pedicure spa and treatment

Most people love to have pedicure, because it relaxes them. Your feet soak in the bowl while your back gets a gentle massage from the pedicure chair. The manicurist will work on one foot at a time. The process is the same for manicure. Your nails will be cut, file, shape, buff, trimming of cuticle and massage. With feet though, you may experience some tickling when your manicurist using the pumice stone to soften the bottom of your foot. Keep in mind that you can refuse the use of razor blade. It is illegal in many states to remove calluses by shaving them off with a blade. It is also dangerous and

stimulates your calluses to grow quicker. Lastly, she will perform the massage from your calf down, and finally she will paint your toes nails in the color polish of your choice. Taking a little time to relax will make you feel more rejuvenated. If the manicurist does her job well, chances are you would like to come back to that salon, so make an appointment with her to make sure she would be available for you next time. Knowing what to expect at the spa will lessen that hesitant. I usually recommend my clients to come back every four weeks for pedicure, and every two weeks for manicure. Many people enjoy a little pampering now and then. One easy way to obtain this is ask for gift certificates from your loved ones on special occasions, such as birthday, mother's day, and Christmas. 1. Thoroughly saturate a cotton ball with nail polish remover and use it to remove any old polish you may have on your toenails from you last pedicure. Gently pressing the cotton ball on the nail for a moment before wiping the nail with a circular motion will make it easier to remove the polish. 2. Fill the dishpan with enough warm soapy water to cover your feet. Soak for at least 5 minutes. 3. Dry your foot and apply the cuticle remover at the base of each nail. Wait one minute for the remover to soften the cuticle. Use the wedged end of the orangewood stick to push the cuticle back. If desired, carefully snip off the excess cuticle. Repeat this procedure on the other foot. 3. Using the nail clippers, cut off any nails that are too long. Length is a personal preference, but make sure the nail is shorter than the toe. Be careful not to cut the nails too short as this can cause ingrown toenails and can be quite painful. With the emery board, file the nail into a square shape. 4. Use the nail buffer to smooth any roughness or ridges on the surface of the nails. 5. Wet the pumice stone in the dishpan. Rub any

areas of dry or flaking skin gently with the pumice stone. Rinse the foot and dry. You may also use skin-buffing sponge instead of the pumice stone. 6. Apply a generous amount of lotion to the foot, massaging it in and taking care to cover all the foot, especially the dry and flaky parts. Massage the lotion up your legs to your knees. Close your eyes and relax for 10 minutes, allowing your skin to soak in the soothing lotion. 7. Saturate a cotton ball with nail polish remover and go back over your toenails, making sure that all lotion residues are removed. This is important, since the polish will not stick to any surface that still has lotion residue on it. 8. Press the toe separators between the toes, so that each toe is not rubbing on the next. Note: If doing a group pedicure, make sure that each person has his or her own pair of toe separators, for the sake of hygiene. If toe separators are not available, use cotton balls or a roll of cotton. Be very careful to keep the cotton away from the nails themselves, as cotton fibers will ruin the look of the polish. 9. Brush 1 coat of the base coat over each nail. Allow it to dry for one minute. 10. Apply 2 coats of the nail color. Allow it to dry for 5 minutes. 11. Apply the top coat. Allow it to dry for 1 minute, and then spray your nails with the quick dry spray.

If possible, allow a half hour for the nails to dry completely. If you don't have that much time, carefully remove the toe separators and slip your feet into open toed shoes. Be very careful that the wet nails don't touch the shoes or other toes. You may want to use the paper "sandals" that are available at beauty supply stores to preserve your polish until it is dry.

Service Process The process of Nail it is: 1. Nail it shop everything high quality and good for welcome to customer. 2. Our staff will be train about service mind, therefore the customer will have smile from our staff and friendly to make a good relationship with customer. 3. Customer can select staff to do your nails. 4. Inside shop will have coffee bar service and music therapy to relax including books and magazines 5. When customers have some question about nil care our staff will give information and suggestion the way for nail care. 6. For the member of us everything when you use to service you will point to collect and you will receive a good service from us 7. Customer will book by call number

4.1.4. Location Nail It is located in front of Mae Fah Luang University. Its close the phaholyothin Road. It near Kin Nom Kan fresh mike caf because it near the center of business for example this shop is near the Fah Thai market, Lotus express, restaurant and Seven-Eleven are available. The customer can come to this place easily because it provide the good road and easy to find.

N Nail It

4.1.5 Facility Layout Our shop is commercial building; there are three rows and we provide all of floors for customers. We will divide in each floor from service. In first floor, we will serve information service and waiting room for customer. The first floor

The second floor

The third floor

4.1.6 Machine/Tools/ Equipments Land and Building Picture Overview

Price Per Unit

Item

Unit

Total (Baht)

(Baht)

Land & Building

- Commercial buildings - One row - Three floor

3,000,000

3,000,000

Total

3,000,000

Nail decoration zone Item Picture

Price Per Unit

Unit

Total (Baht)

(Baht)

Nail Table + Chairs

4,500

22,500

UV Gel Nail Lights

2,500

12,500

Nail Drills

2,800

14,000

Nail Polish Stand

250

1,250

Tools

3,000

15,000

Total

165,250

Spa and Treatment zone Item Picture

Price Per Unit

Unit

Total (Baht)

(Baht)

Pedicure Spa Chair

72,000

360,000

Accessory Cart

1,200

6,000

Spa Nail Bubble

900

4,500

The veil

3,990

11,970

Total

382,470

Facilities for customer Item Picture

Price Per Unit

Unit

Total (Baht)

(Baht)

Chairs

3,900

7,800

Sofa

12,950

12,950

Computer Table

1,200

1,200

Computer

17,390

17,390

Television

27,990

27,900

HD Player

7,990

7,990

Floor books

850

850

Coffee Table

1,200

1,200

Center table.

4,800

4,800

Total

82,080

Office Facilities Item Picture

Price Per Unit

Unit

Total (Baht)

(Baht)

Reception Counter

5,800

5,800

Chairs

950

2,850

Floor glass

3,000

3,000

Cash register

26,500

26,500

Computer

17,390

17,390

Cabinets

14,340

14,340

Fax

4,990

4,990

Printer

3,600

3,600

CCTV

16,500

16,500

Broadband Router Wireless

4,200

4,200

Telephone

690

690

Air condition

23,900

95,600

Total

195,460

4.1.7 Logistics Management The location of our shop is Chiang Rai province that makes the logistics is important. We are use the logistics for the process to receive equipments by transportations. Our shop orders the equipment by email and receives that order by logispost. We use the logispost for our shop because that is the best way of logistics, it is be on time and following limit of time. Moreover we are using the post for sent the update news, activities and promotion of our shop to customer. The step of logistics in our shop as follow; 1. The first star form our shop order the equipment by email. 2. The second OPI, CND company sent the equipment by logispost, then logispost sent product to our shop 3. The third our shop use equipment for service to customer

Order by Email

CND, OPI Company

Our shop

Our customers

4.1.8 Facility Management The facility is important for our shop, own staff and customer we prepare many facility for every people that make them happy when come and stay in shop, because the good facility can be effect to decision of people. When our shop has a good facility management, it will be good decision for people to come and working. The facility that we prepare for our shop, there are preparing water and light that is very important to do everything, TOT router wireless for sharing the internet, telephone for contact with customer and Cable TV (True vision) for entertain the customer that we wait to do the service. 1. Water We are using the water from Provincial Water works Authority (Chiang Rai province) we can pay cost of utilities by go to pay be yourself at provincial water works Authority for pay by agent for the waterworks Authority.

2. Electricity We are using the electricity in TOU (electricity for small business) we can pay cost of utilities by deducted money from the bank and pay at counter service and pay at past.

3. TOT router wireless We are using TOT router wireless for sharing the internet for every people can connecting, use for daily life and entertainment that we are provide convenience to customer.

4. Telephone We are using telephone line with TOT operation for connection to customer and pay bill by counter service.

5. CCTV We are using CCTV for security of our shop and customers. We will receive reliable form customers.

4.2 Cost of Investment Pre operating cost Commercial building Billboard of company 3,000,000 (price/unit) 37,400 (price includes service)

o The type of billboard is stainless and color is white. The size of background for set wide is about 2 meters and height is 3 meters.

Bill board tax

4,800

(price/unit)

o Bill board of business make by English front pays the fee for set business billboard, because the billboard use in the commercial for earns the revenue.

Install telephone and internet

2,499

(price/unit)

4.3 Investment Cost

4.3.1 Assets- fixed assets are including land and buildings, equipments and tools etc. 1) Land and building that buy is 3,000,000 baht. 2) Building decoration Nail it shops will hire constructer which is Akechailand. This company local in 64-65 M.5 Banmeafuang Meachan Road Patung Chiangrai 57110 . Tel: 089-9997484 Fax: 053-772779 E-mail: akechailand@yahool.com website: http://www.akechailand.com.

The total cost of building decoration Price Per No. Picture Overview Unit (Baht) Unit

Total (Baht)

- Sliding door - 4*5m2/aluminum white color *include installation

18,000

54,000

- Color TOA 4 season (*1 bucket=5gallons) - Name: shield 1 firmer (foundation color)

3,500

10,500

- Color TOA 4 season (*1 bucket=5gallons) - Name: Classic shield(semi gloss) interior and exterior color (cream color)

3,950

11,850

Wage of drawing&painting

15,000

15,000

- Wall paper *4 roll per floor (3 floor)

1,200

12

14,400

- Wage of wallpaper

3,000

3,000

Electric light bulb (40w)

90

35

3,150

Electric equipment

4,500

4,500

Wage of electrician

15,000

15,000

Total

131,400

4.3.2 Equipments and tools Price Per Item Picture Overview Unit (Baht) Unit

Total (Baht)

Nail Table+ 1 Chairs -Size: 20"W x 48"L x 30"H 4,500 5 22,500

UV Gel Nail Lights 2 - Features: 45 watt (5 x 9 watt bulbs). - Size: 22 x 24 x 10 cm (L*W*H) 2,500 5 12,500

Nail Drills - Features: Forward and 3 reverse operation. Suits both left and right handed operator. Foot pedal. 5 diamond bits. 2,800 5 14,000

Pedicure Spa Chair - Seated Air massage 4 - 3 auto massage programs - Cool/ warm water *Include stool chair 72,000 5 360,000

Accessory Cart -Three partitioned 5 drawers for convenient storage of your supplies. Spa Nail Bubble - Clean and treat nail 900 5 4,500 1,200 5 6,000

The veil - Size: 18 xW450 xH1500 mm. 3,990 3 11,970

Chairs - Size: W51 x D52 x H106 cm. 3,900 2 7,800

Sofa (velvet)

12,950

12,950

10

Computer Table

1,200

1,200

Television 11 - Samsung LED TV - 40 27,990 1 27,900

HD Player 12 - Samsung (HT-C453) -DVD / VCD / CD Player 7,990 1 7,990

13

Floor books - Size: 85 X 68 X 34 850 1 850

14

Coffee Table - Table for coffee zone 1,200 1 1,200

15

Center table 4,800 1 4,800

Reception 16 Counter - Size: 74"L x 15"W x 45"H 5,800 1 5,800

17 Chairs 950 3 2,850

Cash register - Management program is a selling point WePOS Ready 18 Express - Drawer collection BC101S-B - Receipt Printers Epson TMU220A.Barcode 26,500 1 26,500

Computer - Notebook Dell Vostro 260s Slim Tower - 2nd generation Intel Core i32120 processor (3.30GHz) 19 -2GB DDR3 SDRAM - 320GB* 7200RPM Hard Drive - 18.5 Widescreen Flat Panel Monitor (E1912H) 17,390 2 34,780

20

Cabinets - Show nail art gallery 14,340 1 14,340

Fax - Panasonic KXFT933CX -Automatic 21 paper cutter - 28 page Document Memory *2 4,990 1 4,990

Printer 22 - Epson tx 121 - Print - Scan - Copy CCTV - Samsung SID460 23 - Resolution TVL: 700 - Zoom Ratio : 3.6 16,500 1 16,500 3,600 1 3,600

*Include installed Broadband Router Wireless - Linksys 24 WRT160NL Wireless-N Broadband Router with USB Storage Link - 300 Mbps (802.11n Draft) 4,200 1 4,200

25

Telephone

690

690

Air condition - LG ARTCOOL A10LC 26 - 9,550 BTU - Auto Cleaning - 10m Windblast - 4 Way Auto Swing *Include installed Total 670,010 14,900 4 59,600

Investment cost Investment Building Sliding door Electric light bulb Electric equipment Nail Table+ Chairs UV gel nail lights Nail drills Pedicure spa chair Accessory cart Spa nail bubble The veil Chairs Sofa (velvet) Computer table Computer Television HD player Floor books Coffee table Canter table Reception counter Cash register Cabinets Fax Printer CCTV Broadband router Telephone Air condition Total Amount 3,000,000 54,000 3,150 4,500 22,500 12,500 14,000 360,000 6,000 4,500 11,970 10,650 12,950 1,200 34,780 27,900 7,990 850 1,200 4,800 5,800 26,500 14,340 4,990 3,600 16,500 4,200 690 59,600 Depreciation 20 years 5 years 3 years 3 years 5 years 5 years 5 years 5 years 5 years 5 years 5 years 3 years 3 years 3 years 3 years 3 years 3 years 5 years 3 years 3 years 5 years 5 years 5 years 3 years 3 years 3 years 3 years 3 years 5 years Annual dep. 150,000 10,800 1,050 1,500 4,500 2,500 2,800 72,000 1,200 900 2,394 3,550 4,316.66 400 1,159.33 9,300 2,663.33 170 400 1,600 1,160 5,300 2,868 1,663.33 1,200 5,500 1,400 230 11,920 314,885 Monthly dep. 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370

Depreciation YEAR 1
Investment Building Sliding door Electric light bulb Electric equipment Nail Table+ Chairs UV gel nail lights Nail drills Pedicure spa chair Accessory cart Spa nail bubble The veil Chairs Sofa Computer table Computer Television HD player Floor books Coffee table Canter table Reception counter Cash register Cabinets Fax Printer CCTV Broadband router Telephone Air condition Total Amount 3,000,000 54,000 3,150 4,500 22,500 12,500 14,000 360,000 16,800 4,500 11,970 10,650 12,950 1,200 34,780 27,900 7,990 850 1,200 4,800 5,800 26,500 14,340 4,990 3,600 16,500 4,200 690 59,600 3,742,460 JAN 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 FEB 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 MAR 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 APR 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 MAY 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 JUN 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 JUL 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 AUG 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 OCT 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 SEP 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 NOV 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 DEC 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 Total 150,000 10,800 1,050 1,500 4,500 2,500 2,500 72,000 12,000 900 2,394 3,550 4,316.66 400 1,159.33 9,300 2,633.33 170 400 1,600 1,160 5,300 2,868 1,633.33 1,200 5,500 1,400 230 11,920 314,885

Depreciation YEAR 2
Investment Building Sliding door Electric light bulb Electric equipment Nail Table+ Chairs UV gel nail lights Nail drills Pedicure spa chair Accessory cart Spa nail bubble The veil Chairs Sofa Computer table Computer Television HD player Floor books Coffee table Canter table Reception counter Cash register Cabinets Fax Printer CCTV Broadband router Telephone Air condition Total Amount 3,000,000 54,000 3,150 4,500 22,500 12,500 14,000 360,000 16,800 4,500 11,970 10,650 12,950 1,200 34,780 27,900 7,990 850 1,200 4,800 5,800 26,500 14,340 4,990 3,600 16,500 4,200 690 59,600 3,742,460 JAN 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 FEB 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 MAR 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 APR 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 MAY 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 JUN 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 JUL 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 AUG 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 OCT 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 SEP 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 NOV 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 DEC 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 Total 150,000 10,800 1,050 1,500 4,500 2,500 2,500 72,000 12,000 900 2,394 3,550 4,316.66 400 1,159.33 9,300 2,633.33 170 400 1,600 1,160 5,300 2,868 1,633.33 1,200 5,500 1,400 230 11,920 314,885

Depreciation YEAR 3
Investment Building Sliding door Electric light bulb Electric equipment Nail Table+ Chairs UV gel nail lights Nail drills Pedicure spa chair Accessory cart Spa nail bubble The veil Chairs Sofa Computer table Computer Television HD player Floor books Coffee table Canter table Reception counter Cash register Cabinets Fax Printer CCTV Broadband router Telephone Air condition Total Amount 3,000,000 54,000 3,150 4,500 22,500 12,500 14,000 360,000 16,800 4,500 11,970 10,650 12,950 1,200 34,780 27,900 7,990 850 1,200 4,800 5,800 26,500 14,340 4,990 3,600 16,500 4,200 690 59,600 3,742,460 JAN 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 FEB 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 MAR 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 APR 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 MAY 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 JUN 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 JUL 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 AUG 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 OCT 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 SEP 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 NOV 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 DEC 12,500 900 87.5 125 375 208.33 233.33 6,000 100 75 199.5 295.83 359.72 33.33 96.61 775 221.94 14.17 33.33 133.33 96.67 441.67 239 138.61 100 458.33 116.67 19.16 993.33 25,370 Total 150,000 10,800 1,050 1,500 4,500 2,500 2,500 72,000 12,000 900 2,394 3,550 4,316.66 400 1,159.33 9,300 2,633.33 170 400 1,600 1,160 5,300 2,868 1,633.33 1,200 5,500 1,400 230 11,920 314,885

Depreciation YEAR 4
Investment Building Sliding door Electric light bulb Electric equipment Nail Table+ Chairs UV gel nail lights Nail drills Pedicure spa chair Accessory cart Spa nail bubble The veil Chairs Sofa Computer table Computer Television HD player Floor books Coffee table Canter table Reception counter Cash register Cabinets Fax Printer CCTV Broadband router Telephone Air condition Total Amount 3,000,000 54,000 0 0 22,500 12,500 14,000 360,000 16,800 4,500 11,970 0 0 0 0 0 0 850 0 0 5,800 26,500 14,340 0 0 0 0 0 59,600 3,603,360 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 1,160 5,300 2,868 0 0 0 0 0 11,920 279,012 JAN 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 FEB 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 MAR 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 APR 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 MAY 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 JUN 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 JUL 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 AUG 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 OCT 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 SEP 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 NOV 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 DEC 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 Total 150,000 10,800 0 0 4,500 2,500 2,500 72,000 12,000 900 2,394 0 0 0 0 0 0 170 0

Depreciation YEAR 5
Investment Building Sliding door Electric light bulb Electric equipment Nail Table+ Chairs UV gel nail lights Nail drills Pedicure spa chair Accessory cart Spa nail bubble The veil Chairs Sofa Computer table Computer Television HD player Floor books Coffee table Canter table Reception counter Cash register Cabinets Fax Printer CCTV Broadband router Telephone Air condition Total Amount 3,000,000 54,000 0 0 22,500 12,500 14,000 360,000 16,800 4,500 11,970 0 0 0 0 0 0 850 0 0 5,800 26,500 14,340 0 0 0 0 0 59,600 3,603,360 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 96.67 441.67 239 0 0 0 0 0 993.33 22,376 1,160 5,300 2,868 0 0 0 0 0 11,920 279,012 JAN 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 FEB 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 MAR 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 APR 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 MAY 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 JUN 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 JUL 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 AUG 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 OCT 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 SEP 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 NOV 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 DEC 12,500 900 0 0 375 208.33 233.33 6,000 100 75 199.5 0 0 0 0 0 0 14.17 0 Total 150,000 10,800 0 0 4,500 2,500 2,500 72,000 12,000 900 2,394 0 0 0 0 0 0 170 0

4.4 Operating Cost Operating costs are recurring expenses which are related to the running of a business, such as sales and administration, as opposed to production. It includes: 4.4.1 Raw Material Cost Our shop order nail polish, remover, primer, spa cream set and so on to serve for our customer with a good quality from agent of O.P.I. and C.N.D. shops. We always keep up trend of nail design to provide for our cutomers. Price Raw Material Nail Polish Nail Accessories Spa and Treatment Cream Amount Big set Big set Big set Total (Baht) 200,000 350,000 250,000 800,000

4.4.2 Direct Labor Cost

Position

Rank

Salary (Per Mount)

Total (Baht) 15,000 12,000 12,600 12,600

General Management Reception Nail Technician Spa Technician

1 position 2 position 14 position 14 position

15,000 6,000 9,000 9,000

4.5 Management Analysis Nail it; there are 8 partnerships in the nail shop. 1. Miss Aticha 2. Mr. Tawatchai 3. Miss Papitchaya 4. Miss Pimpimol 5. Miss Rungnapha 6. Miss Siriporn 7. Miss Suphatra 8. Miss Sinjai Yeamsomchit Rairoong Aphinanthedthai Taboon Wisetsat Itthidumrong Nuanmanee Atthasarn

All partnerships agree to promote Miss Aticha Yeamsomchit to be board director of Nail it. Our shop has many type and product. She has more experience about nail supplier than other and she has professional about it. She can check stock, train employees and suggestion for customers. 4.5.1 Organization Management Nail it we work in shop as family and we emphasize for employees about sociability. We have lunch room for employees because employees in each department will intimate and they can work together. Moreover we support employees concern about image of company. We provide companys shirt for employees to wear every day. We divide two forms for employees. The first, we provide POLO T-shirt for reception and employees about nail paint. The second, we provide Spa-shirt for employees in third floor.

POLO T-shirt The shirt will be white with shop logo in the front of.

Front

Back

Spa uniform

4.5.2 Organization Chat

Board of director General Managent Reception nail tecnicians Spa tecnicians

Nail it shop management team will contain with department are as followings; 1. General Management (1 position) Job Description Analysis business problems and develop solution Direct staff in the development, analysis and preparation of reports Plan and develop system

Qualifications Male/Female Thai nationality Age over 25 year old Bachelors Degree or higher in Business Administration Good command English and computer literacy More knowledge about nail salon

2. Reception (2 positions) Job Description Good remember Friendly and smile Good personality On time

Qualifications Female Age over 20 year old Bachelors Degree or higher Good command English and computer literacy Talking skill

3. Nail Technicians (14 positions) Job Description Professional about nail paint Friendly and smile On time

Qualifications Male/Female Age over 20 year old Over second high school Nail paint skill

4. Spa Technicians (14 positions) Job Description Professional about spa and treatment On time

Qualifications Male/Female Age over 20 year old Over second high school Spa and treatment skill

4.5.3 Administration Cost Employee salary NO. 1 2 3 4 Position General Management Reception Nail Technician Spa Technician Total Rank 1 position 2 position 14 position 14 position Salary (Baht) 15,000 6,000 9,000 9,000 279,000

Office equipment expense Nail it shops will separate the office equipment expense according to each quarter of the year. For the first quarter of every year, the office equipment list and expense is as below; NO. 1 2 3 4 5 6 7 8 Item Green Read A4 Paper Thermal bill Post-it paper Computer Pens Max Filling Max Cutter Scissors 9 10 11 Glue Paperclip Scotch tape Total Units 3 3 3 1 1 1 1 1 1 1 1 1 Price per unit 135 116 39 17,390 129 62 57 20 30 10 50 30 Total baht 405 348 117 17,390 129 62 57 20 30 10 50 30 18,648

For the second, third and fourth quarter of every year, the office equipment expense will be as below; NO. 1 2 3 4 Items Green Read A4 Paper Thermal bill Post-it paper Filling Max Total Units 3 3 3 1 Price per units 135 116 39 57 Total baht 405 348 117 57 927

Paying by installment Nail it shop building is 3 floors with 1 box building. The area is about 3 meters x 20 meters each floor. We purchase the building is 3,000,000 baht. For following administrative expense, the company estimate as following and would be increase 10% per year. Electricity expense/month Eclectics price First 150 units (unit 0-150) Next 250 units (unit 151-400) Over 400 units (unit 401 up) Total 1.8047 2.7781 2.9780 2,393.1504 Price 270.705 694.525 5,935.6 9,797.92 (Faculty, 2011)

Water expense/month For the water expense we pay about 500 baht per month. TOT internet and telephone expense/month Internet expense (include VAT) Telephone expense Maintenance cost Fax (2 baht/time) = 1,000 baht/month = 1,000 baht/month = 100 baht/month = 100 baht/month

4.6 Conclusion For production and operation analysis, our business has two main products. First is the product about nail art painting. Second is the product about manicure and pedicure spa & treatment. We are three floors to provide our service. The first floor, we have reception counter to provide information, coffee zone, internet WIFI zone and waiting room that have sofa set, LED television, music and computer to support our customers. The second floor, we have 14 nil tables. The third floor, we have 14 spa pedicure chairs and the inside area of our shop have air conditioner to make our customer feel fresh and relax. For our service process, we prepare good product and train all employees to have service mind for the customer. The location of Nail it designs by GH shop is located in front of Mae Fah Luang University. Its close the Phaholyothin road, our shop has one blog with 3 floors. For facility layout, our ship is commercial building; there are three floors and one row. We separated zone inside building by try to use more profit from it. For machine, tool and equipment, there are land and wilding. Nail decoration zone, spa and treatment zone, facilities for customer and office facilities. For logistics management, we are use the logistics for the process to receive equipment and tools by transportations. Our shop orders the equipment by E-mail and receives that order by logisport and using the post for sent the news and promotes the news promotion to customer. For facility management; Nail it designs by GH prepares many facilities for every people such as water, electricity, TOT router wireless, telephone and CCTV. For investment cost, we pay for asset, equipments and tools. For operating cost is for raw material cost, and direct labor cost. And for management analysis, we show our organization management and administration co

Chapter 5 Financial

Nail It Cash Flow For the year 1

Nail It

Cash Flow For the year 2

Nail It Cash Flow For the year 3

Nail It Cash Flow For the year 4

Nail It Cash Flow For the year 5

Nail It Income Statement For the year 1

Nail It Income Statement For the year 2

Nail It Income Statement For the year 3

Nail It

Income Statement For the year 4

Nail It

Income Statement For the year 5

Nail It

Balance Sheet For the year 1

Nail It

Balance Sheet For the year 2

Nail It

Balance Sheet For the year 3

Nail It

Balance Sheet For the year 4

Nail It

Balance Sheet For the year 5

Chapter 6 Risk Management

6.1 Risk Analysis Risk management is a process for identifying, assessing, and prioritizing risks of different kinds. Once the risks are identified, the risk manager will create a plan to minimize or eliminate the impact of negative events. A variety of strategies is available, depending on the type of risk and the type of business. There are a number of risk management standards, including those developed by the Project Management Institute, the International Organization for Standardization (ISO), the National Institute of Science and Technology, and actuarial societies. Risk management is an important part of planning for businesses. The process of risk management is designed to reduce or eliminate the risk of certain kinds of events happening or having an impact on the business. Reference: http://www.whatisriskmanagement.net/ 6.1.1 External Factor A business does not function in a vacuum. It has to act and react to what happens outside the business. These factors that happen outside the business are known as external factors or influences. It is also important to consider the effects a business can have on the local community. The main factor that affects most business is the degree of competition How fiercely other businesses compete with the products that another business makes. The other factors that can affect the business are: Social changes to the structure of society e.g. working women, single parent families, how consumers, households and communities behave and their beliefs. For instance, changes in attitude towards health, or a greater number of pensioners in a population. Legal the way in which legislation in society affects the business, e.g. changes in employment laws on working hours.

Economic how the economy affects a business in terms of taxation, government spending, general demand, interest rates, exchange rates and European and global economic factors. Political how changes in government policy might affect the business E.g. a decision to subsidies building new houses in an area could be good for a local brick works.

Technological technology is the good way that helps the business has efficiency, many company use technology to run the businesses, development, communications, and other. Our shop use technology to order materials and communicate with stakeholders. Moreover we use technology to promote our business to customer by internet system and try to create a new and different media for attract them. On the other hand, technology can make risks to our business because of it sometime have error system and mistake of communicate, for example if the internet system are error when we order material, it result to we cannot order material on time or maybe get a wrong material. However it is the risk that difficult to avoid, but we try to use it carefully and conduct technician for solve the system error, and maintain instrument for prevent instrument error. Environment environmental risk is the external risk that we cannot avoid because of it is a natural occurrence, for example earthquake, flood, storm and raining. It effect to our business by make the customer do not want to go out of home for use our service result to our customer are decreasing, so we solve the problem by create a promotion for attract the customer and it is the way to decrease the risk of our business. Competitive risk according to In Chiang Rai already has the nail salon for 2 shop and they have experience and their loyalty customer. Because of our shop is new shop and want to be a leader in this market. Therefore, our shop must create new idea and provide a standard product and service to get a maximized a loyalty customer. We must show our standing point with clear and unique for customer Customer Behavior the behavior of customers, depend on many factor such as emotion, friends, and other environment. Our shop must be preparing ourselves to support it because the behavior of customer is the main point that the important for our

business grouts rate. So, our shop will follow feedback from customers and respond their needs with a good quality of product and service. Reference: http://www.infocheese.com/externalfactors.html Thai Political culture factor Thai culture is a complex phenomenon, a sum total of the beliefs and behavior of the people living in Thailand. Despite the inroads of Western ideas into the country, Thais are still very much influenced by its own unique society and culture. Political and legal factor can build both of opportunities and threats to manage the business. The politics has any effect on the operations because of when we think to launch, we need to learn about political and legal that have certainty or not and make sure those company are established according the legal. But the political in Thailand not have certainty because of gathering in each day that send the affect to entrepreneurs. The legal is also need to learn all of legal that relate directly about nail business. Internal political problems also unclear and to be an important factor that can make economy of Thailand have the risk of slowing down before schedule. Estimated Economic of Thailand indicate to slow down point to a problem before the political crisis within the country The more interesting aspect of Thai culture and society relevant to this study is political culture. Since this study revolves around a basic political unit called the municipality, a review of the concept political culture is inevitable. A study of the factors that can motivate a Thai employee to perform better at work must not disregard the powerful effect of political culture in a Thais psyche. His behavior can be better understood with much attention given to the influence of his political preconceptions and orientations, individually or as a group. This paints the bigger picture and paves the way towards a deeper understanding of the Thai psyche and behavior in the workplace. In this study, Thailands political culture is mirrored in the following aspects: 1) Hierarchical system,

2) Predominance of Buddhist beliefs and practices, 3) Collectivism, and7 4) Thai characteristics or social traits. http://unpan1.un.org/intradoc/groups/public/documents/EROPA/UNPAN027465.pdf Economic growth Environment is nature of seasonal uncertainty and natural disaster such as earthquake, flood, storm and raining. These environment disasters effect to our business cannot come to shop because customers dont want to go out for do nail polish. So, we must be creating promotion for customer perception us, and prevent loss of profit from natural disasters.

6.2 Internal Factor Operational risk Nowadays fashion of nail pains that are very popular for teen and has a mail pain shop that many place. There is shop near the road or beauty salon. Much shop may be affect to our shop. So, we use more budgets for investing and buy much equipment for our shop that make high quality for the service and make the good healthy for customer. Human resource risk The staff is very important to the company because they are the person who serve service to the customer and make for the customer satisfies with our service. So, we will to train to all of our employees in very knowledge about nail for our employees have more skills that same the professional. Marketing risk Nail salon is the industry that fast to developed and popular in current, also is the service can take in many place and many shop. We developed our shop that show we have everything for nail and have good service for customer can use from our shop. Financial risk Nail salon is the business that uses more budgets to investment and makes it perfect. Nail salon is the business that may be having more financial risk because its business for only women to pain nail. Also less man are take nail salon.

6.2 financial Risk Risks from internal and external will affect the corporate status from sale decrease and expense increase as follow; Sale decrease 2.5%
YEAR 1 Total Sale No. Service/ Month Manicure spa & treatment Pedicure spa & treatment Nail Art Painting Remove Acrylic Take off/Remove New acrylic 6 nail extension set Refill acrylic Nail set Total 72540 101790 33930 35100 3393 245700 181350 192660 210600 37440 210600 290160 1621563 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

45337.5

33930

8775

9067.5

8482.5

61425

45337.5

54405

35100

9360

52650

63472.5

427342.5

54405

25447.5

1316.25

13601.25

12723.75

52650

52650

81607.5

65812.5

14040

78975

95208.75

495787.5

21157.5

29688.75

13650

13308.75

12947.5

40950

3461.25

42315

31497.5

14332.5

41340

52893.75

317542.5

15422.5

30225

4875

5850

3900

15112.5

12187.5

15112.5

14625

7800

30225

3022.5

158357.5

60450

39585

6825

7215

6240

52650

36270

42315

23400

7800

35100

54405

372255

42315

59377.5

19792.5

20475

19792.5

143325

105787.5

169260

122850

21840

122850

169260

1016925

246341.5

420043.75

89163.75

104617.5

67479.25

611812.5

437043.75

597675

503885

112612.5

571740

728422.5

3940207

350000

300000

250000 Manicure spa treatment Pedicure spa treatment Nail Art Painting Remove Acrylic 150000 Take off/Remove New acrylic nail extension set 100000 Refill acrylic Nail set

200000

50000

0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

YEAR 2 Total Sale No. Service/ Month Manicure 1 spa & treatment 2 Pedicure spa & treatment Nail Art Painting Remove Acrylic Take off/Remove New acrylic 6 nail extension set Refill 7 acrylic Nail set Total 355777.5 364406.25 103071.25 99547.5 106665 696467.5 383670 572958.75 573300 111735 637128.75 860047.5 3596972.5 48457.5 67567.5 19792.5 18427.5 19110 163117.5 120802.5 120802.5 139912.5 20475 139912.5 192465 10708425 83070 115830 33930 31590 32760 279630 207090 207090 239850 35100 239850 329940 1835730 61863.75 28957.5 16672.5 14040 17550 60108.75 61863.75 81607.5 75026.25 16233.75 89943.75 108371.25 632238.75 51772.5 38610 11115 9360 11700 69932.5 51772.5 62010 40072.5 11700 59962.5 72247.5 490255 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

24228.75

33783.75

15356.25

12967.5

12967.5

46751.25

36172.5

48116.25

35148.75

16038.75

36172.5

60401.25

378105

17550

34612.5

5850

7312.5

6337.5

17062.5

14137.5

17026.5

16575

6337.5

34612.5

34612.5

212062.5

68835

45045

5655

5850

6240

59865

41340

36270

26715

5850

39975

62010

403650

350000
Manicure spa treatment

300000
Pedicure spa treatment 250000 Nail Art Painting 200000 Remove Acrylic 150000 Take off/Remove 100000 50000 0 New acrylic nail extension set Refill acrylic Nail set

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

YEAR 3 Total Sale No. Service/ Month Manicure spa & treatment Pedicure spa & treatment Nail Art Painting Remove Acrylic Take off/Remove New acrylic 6 nail extension set 7 Refill acrylic Nail set Total 18427.5 68250 19792.5 20475 19792.5 164482.5 93975 195195 141277.5 218790 141277.5 656906.2 5 194512.5 1296247.5 84240 117000 33930 35100 33930 218970 209430 334620 242190 37440 242190 333645 1985685 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

52357.5

39195

8775

9067.5

8482.5

70492.5

52357.5

62302.5

40365

9360

60547.5

73125

486427.5

67567.5

29396.25

13162.5

13601.25

12723.75

60547.5

62302.5

93892.5

75465

14040

90821.25

109687.5

643207

24570

34125

13650

13308.75

12626.25

47092.5

36172.5

37275

35490

14332.5

47092.5

60996

376731

17550

35100

4875

5850

3900

17550

14137.5

17550

17062.5

7800

34612.5

34612.5

210600

69615

45630

6825

7215

6240

60450

41730

48750

26910

7800

40365

62400

423660

334327.5

368696.25

101010

104617.5

97695

702585

510105

789585

578760

309562.5

868978.5

5422873.5

400000 350000 300000 250000 200000 150000 100000 50000 Manicure spa treatment Pedicure spa treatment Nail Art Painting Remove Acrylic Take off/Remove New acrylic nail extension set Refill acrylic Nail set

0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

YEAR 4 Total Sale No. Service/ Month Manicure spa & treatment Pedicure spa & treatment Nail Art Painting Remove Acrylic Take off/Remove New acrylic nail extension set Refill acrylic Nail set Total Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

53625

40365

11115

9360

11700

72832.5

53820

64642.5

41535

11700

62595

75465

508755

64496.25

30273.75

16672.5

14040

17550

62302.5

64496.25

96963.75

78097.5

16233.75

93892.5

113197.5

668516.25

25252.5

35148.75

15356.25

12967.5

12967.5

48457.5

37537.5

50163.75

36513.75

12337.5

48457.5

62790

397950

18037.5

18037.5

5850

7315.5

6337.5

17550

14137.5

17550

17062.5

6337.5

35587.5

35587.5

199387.5

71760

46995

5655

4500

6240

62595

43095

50310

41535

5850

62595

64740

465870

86580

120510

33930

31590

32760

250380

215280

345150

55380

35100

250380

345150

1802190

50505

70297.5

19792.5

18427.5

19110

146055

125580

201337.5

164055

20475

146055

201337.5

1165027.5

370256.25

361627.5

108370.25

98197.5

106665

660172.5

553946.25

826117.5

416178.75

108033.75

699562.5

898267.5

5207396.25

400000 350000 300000 250000 200000 150000 100000 50000 Manicure spa treatment Pedicure spa treatment Nail Art Painting Remove Acrylic Take off/Remove New acrylic nail extension set Refill acrylic Nail set

0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

YEAR 5 Total Sale No. Service/ Month Manicure spa & treatment Pedicure spa & treatment Nail Art Painting Remove Acrylic Take off/Remove New acrylic nail extension set Refill acrylic Nail set Total Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

53625

40365

111156

9360

11700

72832.5

53820

64642.5

41535

11700

62595

75465

508755

64496.25

30273.75

16672.5

14040

17550

62302.5

64496.25

96963.75

78097.5

16233.75

93892.5

113197.5

668216.25

25252.5

35148.75

15356.25

12967.5

12967.5

48457.5

37537.5

50163.75

36513.75

16038.75

48457.5

62790

401651.25

18037.5

18037.5

5850

7312.5

6337.5

17550

14137.5

17550

17062.5

6337.5

35587.5

35587.5

163803

71760

46995

5655

5850

6240

62595

43095

50310

40995

5850

62595

64750

466680

86580

120510

33930

31590

32760

250380

215280

345150

55388

35100

250380

345150

1802198

50505

70297.5

19792.5

18427.5

19110

146055

215280

201337.5

146055

20475

146056

201337.5

1165028.5

370256.25

361627.5

87256.25

99547.5

106665

660172.5

553946.25

334517.5

415646.75

111735

699563.5

898267.5

4699201.5

400000 350000 300000 250000 200000 150000 100000 50000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Manicure spa treatment Pedicure spa treatment Nail Art Painting Remove Acrylic Take off Remove New acrylic nail extension set Refill acrylic Nail set

Risks from internal and external will affect the corporate status from sale decrease and expense increase as follow; Sale decrease 5%

YEAR 1 Total Sale No. Service/ Month Manicure spa & treatment Pedicure spa & treatment Nail Art Painting Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

44175

33060

8550

8835

8265

59850

44175

53010

34200

9120

51300

61845

416385

53010

24795

1282.5

13252.5

12397.5

51300

51300

79515

64125

13680

76950

92767.5

534375

20615

28927.5

13300

12967.5

12302.5

39900

30922.5

41230

29925

13965

40280

51537.5

335872.5

Remove Acrylic

14725

29450

47450

5700

3800

14725

11875

14725

14250

7600

29450

2945

153995

Take off/Remove New acrylic nail extension set Refill acrylic Nail set Total

58900

38570

6650

7030

6080

51300

35340

41230

22800

7600

34200

53010

362710

70680

99180

33060

34200

3306

239400

176700

187720

205200

36480

205200

282720

1541014

41230

57855

19285

19950

192856

139650

103075

164920

119700

21280

119700

164920

990823

303335

231837.5

86877.5

101935

177013.5

596125

453387.5

582350

490200

109725

557080

709745

4399615

300000

Manicure spa treatmePedicure spa treatmentnt Pedicure spa & treatment

250000

200000 Nail Art Painting 150000 Remove Acrylic 100000 Take off/Remove 50000 New acrylic nail extension set

0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

YEAR 2 Total Sale Service/ Month Manicure spa & treatment Pedicure spa & treatment

No.

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

50445

37620

10830

9120

11400

68115

50445

60420

39045

11400

58425

70395

477660

60277.5

28215

16245

13680

17100

58567.5

60277.5

79515

73102.5

15817.5

87637.5

105592.5

616827.5

Nail Art Painting

23607.5

32917.5

14962.5

12635

12635

45552.5

35245

46882.5

34247.5

15627.5

45552.5

58852.5

378717.5

Remove Acrylic

17100

33725

5700

7125

6175

16625

13775

16625

16150

6175

33725

33725

206625

Take off/Remove

67070

43890

5510

5700

6080

58330

40280

35340

26030

5700

38950

60420

393300

New acrylic nail extension set Refill acrylic Nail set

80940

112860

33060

30780

31920

272460

201780

201780

233700

34200

233700

321480

1788660

47215

65835

19285

17955

18620

158935

117705

117705

136325

19950

136325

187530

1043385

Total

346655

355062.5

105592.5

96995

103930

678585

519507.5

558267.5

558600

108870

634315

837995

4904375

350000 Manicure spa treatment 300000 Pedicure spa treatment 250000 Nail Art Painting 200000 Remove Acrylic 150000 Take off/Remove 100000 50000 New acrylic nail extension set Refill acrylic Nail set

0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

YEAR 3 Total Sale No. Service/ Month Manicure spa & treatment Pedicure spa & treatment Nail Art Painting Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

51015

38190

8550

8835

8265

68658

51015

60705

39330

9120

58995

71250

465718

65835

28642.5

12825

13252.5

12397.5

58995

60705

91485

73530

13680

88492.5

106875

624715

23940

33250

13300

12967.5

12302.5

45885

35245

47215

34580

13965

45885

59517.5

378052.5

Remove Acrylic

17100

34200

4750

5700

3800

17100

13775

17100

16625

7600

33725

33725

205200

Take off/Remove New acrylic nail extension set Refill acrylic Nail set Total

67830

44460

6650

7030

6080

58900

40660

47500

26220

7600

39330

60800

413060

82080

114000

33060

34200

33060

274740

204060

326040

235980

36480

235980

325090

1934770

17955

66500

19285

19950

19285

160265

119035

190190

137655

213180

137655

189525

1290480

325755

329242.5

98420

101935

95190

684543

470495

726235

563920

301625

640062.5

846782.5

5184205.5

350000 Manicure spa treatment 300000 Pedicure spa treatment 250000 Nail Art Painting 200000

Remove Acrylic
150000 Take off/RemoveNew 100000 50000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec New acrylic nail extension set Refill acrylic Nail set

YEAR 4 Total Sale Service/ Month Manicure spa & treatment Pedicure spa & treatment

No.

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

52250

39330

10830

9120

11400

70965

52440

62985

40470

11400

60990

73530

485701

62842.5

29497.5

16245

13680

17100

60705

63175

94477.5

76095

15817.5

91485

110295

651415

Nail Art Painting

24605

34247.5

14962.5

12635

12635

47215

36575

48877.5

35577.5

15627.5

47215

61180

391352.5

Remove Acrylic

17575

17575

5700

7125

6175

17100

13775

17100

16625

6175

34675

34675

194275

Take off/Remove

69920

45790

5510

5700

6080

60990

41990

49020

40470

5700

60990

63080

455240

New acrylic nail extension set Refill acrylic Nail set Total

84360

117420

33060

30780

31920

243960

209760

336300

53960

34200

243960

336300

1746980

49210

68495

19285

17955

18620

142310

122360

196175

142310

19950

142310

196175

1025155

360762.5

352355

105592.5

96995

87001

643245

540075

804935

405507.5

108870

681625

875235

5062798.5

400000 350000 300000 250000 200000 150000 100000 50000 Manicure spa treatment Pedicure spa treatment Nail Art Painting Remove Acrylic Take off/Remove New acrylic nail extension set Refill acrylic Nail set

0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

YEAR 5 Total Sale No. Service/ Month Manicure spa & treatment Pedicure spa & treatment Nail Art Painting Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

52250

39330

10830

9120

11400

70965

52440

62985

40470

11400

60990

73530

460310

62842.5

29497.5

16245

13680

17100

60705

62842.5

94477.5

76095

15817.5

91485

110295

651082.5

24605

34247.5

14962.5

12635

12635

47215

36575

48877.5

3577.5

15627.5

47251

61180

391352.5

Remove Acrylic

17575

17575

5700

7125

6175

17100

13775

17100

16625

6175

34675

34675

194275

Take off/Remove New acrylic nail extension set Refill acrylic Nail set Total

69920

45790

5510

5700

6080

60990

41990

49020

40470

5700

60990

63080

455240

84360

117420

30780

31920

31920

243960

209760

336300

53960

34200

243960

336300

1754840

49210

68495

19285

17955

186200

142310

122360

196175

142310

19950

142310

196175

1302735

360762.5

246675

103312.5

98135

271510

534615

429742.5

804935

405507.5

108870

681625

875235

4920925

400000 350000 300000 250000 200000 150000 100000 50000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Manicure spa treatment Pedicure spa treatment Nail Art Painting

Remove Acrylic
Take off/Remove New acrylic nail extension set Refill acrylic Nail set

6.3 Conclusion of Risk Management Risk analysis is the ways to prepare handle with problem that will be happen and find to process to decrease problem. From analyze risk in our company; there are shows both internal factor and external factor of risk that can happen with company. In internal risk we have four besides that must to quick to solve that are concern to organization structure, process and operation, human resource, and involve with technology in business. Organization structure is show relationship and responsibility of people, business cannot run if they are defectively of duty. Process and operation indicate to occurring of damage form do not thing by step, human resource indicate to the process of handle with characteristic of employee in organization, technology in business indicate to the not convenience and wrong of information from general program. In external risk we have six sides that concern. There are concern to competitive, customer behavior, technology, economic, political, and environment. Competitor indicate the way to bring business beyond, customer behavior indicates the factor that has power to purchasing decision of customer, technology indicate to important of technology support in future, inflation and deflation indicate to the effect in store, the conflict in government situation has a power of out of home customer, and the losing from natural phenomenon. So, after our shop known about risk in any side, we are help together to finding the best way out of problem for not effect to sale decrease or it occur the high cost in the future.

CHAPTER 7 SUMMARY
Nail it is a business that concern about provide the service for healthy and beauty of nails. We pound to present new business that located in front of Mae Fah Luang University, Chiang Rai province. Our service are provide many types including spa for manicure and pedicure, treatment, acrylic nail and nail art painting in order to relax and decorate customers nails. Inside shop we have to separate into 3 zones. The first zone located at first floor, it is the reception area, and we are providing seats, coffee, cookie, internet and magazine for support customer to feel comfortable. The second zone located at second floor, it is the zone that provides the service of nails painting and acrylic nails. The third Zone located at third floor, it is the zone of manicure and pedicure spa and treatment service. We choose to build the shop in front of Mae Fah Luang University, Chiang Rai province because it is located near university and we can attract the customers that are student of Mae Fah Luang University and other people that use the main road to go to Maesai or Chiang sean. As the students of Mae Fah Luang are about 8,745 persons and most of them are women that we can attract them to our customers and other people that also have an opportunity to visit our shop. Project objective are to create new business into market need at in front of Mae Fah Luang University, create market strategies to make more profit in long term business, analyze marketing and competitor for feasibility, achieve the goal in business, aim at more sale, increase profit to business every year, develop and operate to systematic management in the business, to analyze compensation about financial from investment cost, to control and handle risk its might be occur. For production and operation analysis, our business has two main products. First is the product about nail art painting. Second is the product about manicure and pedicure spa & treatment. We are three floors to provide our service. The first floor, we have reception counter to provide information, coffee zone, internet WIFI zone and waiting room that have sofa set, LED television, music and computer to support our customers. The second floor, we have 14 nil tables. The third floor, we have 14 spa pedicure chairs and the inside area of our shop have air conditioner to make our customer feel fresh and relax. For our service process, we prepare good product and train all employees to have service mind for the customer. The location of Nail it designs by GH shop is located in front of Mae Fah Luang University. Its close the Phaholyothin road, our shop has one blog with 3 floors. For facility layout, our ship is commercial building; there are three floors and one row. We separated zone inside building

by try to use more profit from it. For machine, tool and equipment, there are land and wilding. Nail decoration zone, spa and treatment zone, facilities for customer and office facilities. For logistics management, we are use the logistics for the process to receive equipment and tools by transportations. Our shop orders the equipment by E-mail and receives that order by logisport and using the post for sent the news and promotes the news promotion to customer. For facility management; Nail it designs by GH prepares many facilities for every people such as water, electricity, TOT router wireless, telephone and CCTV. For investment cost, we pay for asset, equipments and tools. For operating cost is for raw material cost, and direct labor cost. And for management analysis, we show our organization management and administration cost. Risk analysis is the ways to prepare handle with problem that will be happen and find to process to decrease problem. From analyze risk in our company; there are shows both internal factor and external factor of risk that can happen with company. In internal risk we have four besides that must to quick to solve that are concern to organization structure, process and operation, human resource, and involve with technology in business. Organization structure is show relationship and responsibility of people, business cannot run if they are defectively of duty. Process and operation indicate to occurring of damage form do not thing by step, human resource indicate to the process of handle with characteristic of employee in organization, technology in business indicate to the not convenience and wrong of information from general program. In external risk we have six sides that concern. There are concern to competitive, customer behavior, technology, economic, political, and environment. Competitor indicate the way to bring business beyond, customer behavior indicates the factor that has power to purchasing decision of customer, technology indicate to important of technology support in future, inflation and deflation indicate to the effect in store, the conflict in government situation has a power of out of home customer, and the losing from natural phenomenon. So, after our shop known about risk in any side, we are help together to finding the best way out of problem for not effect to sale decrease or it occur the high cost in the future.

References
Create Magical Nails.com. Acrylic Nails Designs.Retrived December 15,2011, from http://www.create-magical-nails.com/removing-acrylic-nails.html Create Magical Nails.com. Acrylic Nails Designs.Retrived December 15,2011, from http://www.create-magical-nails.com/acrylic-nail-extensions.html Create Magical Nails.com. Acrylic Nails Designs.Retrived December 15,2011, fromhttp://www.create-magical-nails.com/nail-polish-art.html Ecoggine. Thailand Political and Economic outlook 2011 snd beyond 92 (2011). Retrived December 26,2011, from http://ecoggins.hubpages.com/hub/Thailand-Political-andEconomic-Outlook-2011-and-Beyond Infochesse. External factor. Retrive January 22,2012, from http://www.infocheese.com/externalfactors.html Nail magazine. Market research. Retrive January 13,2012,from http://www.nailsmag.com/page/70218/market-research Nail Guide. Trendy nail polish (2011). Retrive January 13,from http://www.nails- guide.com/trendy-nail-polish/#more-267 Whatisriskmanagement. The importance of risk manage to Business success. Retrived January 20,2012 from http://www.whatisriskmanagement.net/

APPENDIX

Photo show member card of Nail It Design by GH

Project Feasibility Study and Evaluation (1203302) Nail it Design by GH

Present by 1. Miss 2. Mr. 3. Miss 4. Miss 5. Miss 6. Miss 7. Miss 8. Miss Aticha Tawatchai Papichaya Pimpimol Rungnapa Siriporn Suphatra Sinjai Yeamsomchit Rairoong Aphinantherdthai Taboon Wisetsat Itthidumrong Nuanmanee Atthasarn 5231205007 5231205061 5231205081 5231205103 5231205124 5231205138 5231205141 5231205150

Tourism Management Section 2 Seat No. 24

Present to Aj. Chaiyawat Thongintr

Semester 2/ 2011

Mae Fah Luang University