Section 1 Seat 10: T-Cup Dog Center

1
ALL NEEDS FOR ALL BREEDS: T-CUP DOG CENTER
T-Cup Dog Center

Group Member
5231203003
5231203046
5231203077
5231203083
5331203002
5331203003
5331203023
5331203068
Kamalarat
Thanakorn
Pasutorn
Pimphaya
Kamonchanok
Krid
Chatree
Piyamas
Sapsaman
U-Chupaj
Kanta
Mekjun
Nakarungkul
Oonanan
Tiyakwang
Boonment
Section: 01 Seat: 10
All Need For All Breeds: T-Cup Dog Center
Table of contents
Topic
Page
Preface
Chapter 1 Introduction
1.1Background and Significance of the Project
1.2Vision
1.3Mission
1.4The objective of business
1.5Benefits of Project
1.6Business goals
1.7Activities/Time Frame
6
7
8
11
11
12
12
12
13
Chapter 2 Industry Profile

2.1Nature of Industry
2.2The Beginning of T-cup dog center
2.3Marketing strategy
2.5 Situation of Industry
2.6 Product/Service (General)
2.6.1Clothes for dogs
2.6.2Collar
2.6.3Dogs Leash
2.6.4Dogs boot
2.6.5Dogs Bows
2.6.6Toy for Dogs
2.6.7Mattress
2.6.8Dogs Cage
2.6.9Foods for dogs
2.6.10Snack for dogs
2.6.11Shampoo
2.6.12Perfume
2.6.13Dogs Bowl
2.7 Dogs for sell
2.7.1Chihuahua
2.7.2Pomeranian
2.7.3Yorkshire terrier
2.8 Dog Service
2.8.1Bathing Dogs
2.8.2Grooming For Dogs
2.8.3Dog Training
2.9Dog Hotel Dog Day Care
14
15
18
19
19
21
21
30
33
39
43
46
53
55
56
66
69
71
72
73
73
75
77
82
82
86
92
105
Chapter 3 Marketing Feasibility Study

3.1Market Analysis
3.2Competition Analysis ( 3C Analysis )
3.3STP Analysis
3.4Marketing Mix Strategy
3.5Sale Forecast / Profit Estimation of Year 2013-2017
3.6Marketing Expense
3.7Conclution in Market Feasibility
108
109
116
126
129
131
151
153
Chapter 4 Investment
4.1Cost of Investment
4.2Equipment and Tools
4.3Depreciation
4.3.1Depreciation of Pre-Operating Cost
4.3.2Depreciation of Equipment and Tools
154
155
161
194
194
196
Chapter 5 Operations Cost

5.1Product Characteristics
5.2Direct Labor
5.2.1Wage of Employees
5.2.2Logistic Management
5.3Overhead
5.3.1Water Expense
5.3.2Electric Expense
5.3.3Internet Expense
5.3.4Telephone Expense
5.3.5Equipment and tools
5.3.6Total Equipment and tools
5.3.7Total Overhead
5.4Service Process
5.5Facility Management
228
229
235
237
237
238
238
238
239
239
239
249
250
255
256
Chapter 6 Organization / Administration

6.1Managemant Analysis
6.1.1Organization Management
6.2Organization Chart
6.3Administration Cost
6.3.1Employee Salary
6.3.2Stationary Expense
6.3.3Electric Expense
6.3.4Water Expense
6.3.5Internet Expense
6.3.6Telephone Expense
6.4Explaination Administration Cost
6.5Administration Cost
258
259
259
259
262
262
264
267
267
268
268
268
270
Chapter 7 Financial Analysis

7.1Depreciation
7.2Marketing Activity
7.2.1Income 5 Year 2013-2017
7.2.2Marketing Expense 5 Year 2013-2017
7.3Balance Sheet 5 Year 2013-2017
7.4Statement of Cash Flows 5 Year 2013-2017
7.5Income Statement 5 Year 2013-2017
7.6Ratio analysis
272
273
275
275
281
283
288
293
298
Chapter 8 Financial Ratio Analysis

8.1Return on Equipment 5 Year 2013-2017
299
300
8.2Finance Ratio
305
Chapter 9 risk Analysis for Business

9.1External Risk
9.2Internal Risk
9.3Finance risk
307
308
311
313
Chapter 10 Conclusion
314
Appendix
-Appendix Financial Risk
317
Reference
348
Preface
This report is Project Feasibility Subject. This report is part of second semester the
course code is 1203302 and this project would not have been possible without the guidance
and the help of several individuals who in one way or another contributed and extended their
valuable assistance in the preparation and completion of this project. First and foremost, my
utmost gratitude to Mr.Chaiyawat Thongintr, professor of the Mae Fah Luang University
whose sincerity and encouragement we will never forget. Mr.Chaiyawat has been our
inspiration as we hurdle all the obstacles in the completion this project. We spend time four
months for to do this project.
We find out the information and analysis the information by myself. We collect the
information every time, which we can to do this. In this course, that we think successful and
we can practice myself about responsibility and develop skill to continuous. This Business
project feasibility conducted from T-cup dog center to perform the small and mediumbusiness enterprises for proposes by use in operation system and find for the report of project
tell information that investor should be know about operator in business of furniture category
as well as introduction, industry profile, market feasibility study, technical feasibility study,
financial analysis, and summary of project. This report tell about problem analysis and
resolvable include of recommendations benefit for investors to invest. T-cup center hope to
this business project can be build confidence and create better profit return for the investor
Miss Kamalarat
Mr. Thanakorn
Mr. Pasutorn
Miss Pimphaya
Miss Kamonchanok
Mr. Krid
Mr. Chatree
Miss Piyamas
Sapsaman
U-Chupaj
Kanta
Mekjun
Nakarungkul
Oonanan
Tiyakwang
Boonment
Chapter 1
Introduction
T-Cup Dog Center
Background and Significance of the Project

Nowadays we have to accept that the dog is a pet that we have almost every house.
The state of well-being and social are change whether the work time that increases in the
societies that compete all the time. The stress is occur because of the living is change.
Therefore, the dogs have become the best popular household pets, Many People kept the dog
to be their friends or pet guard. Everyone know that these dogs are honest, sincere, not
doubling, and loyalty to the patron. We believe that the dog is the best solution to solve the
social problem in currently. 1So to let the dog as a friend, this requirement is rapidly
expanding. It is make more receptive target audience. Because of nowadays, we can see that
pets are members of your family already, we always friendly and dedicated with it. There are
unbelievable that the business or product of pet are worth about 10,500 million and the rate of
constantly growing 10-15% per year, While human product have the recession of growth rate
in the past, different from the dog, which is increasing every year.
The research has shown that the proximity of people and dogs that keep the body
healthy and the human mind better. People who have dog and cats show that they are
physical and mental health than those who don't have pets by they go to the doctor less and
less time to use the medication in the treatment. In the beginning of the survey report found
that people who start to keep the dog as a pet are more healthy and better mental health,
because dog owners have more exercises and body movements rather than who dont have a
pet or cat owners when there play with pets, and effect was confirmed that pet the dog may
have a positive effect on human health and behavior. The health benefits is likely result of by
play or interact with dogs and not only those who owned pets but the benefits of a dog also
affect the social life such as , have the report tell that disabled people when they have the pet ,
its can make them to have interaction with strangers more than no have the pets. And the
most important, the dog is the great guard when you are not home and ready to be honest
with you forever. (Millan, 2009, pp.20-23)
Thus, the demands of dog are rapidly expanding and have greater people who
interested in breeding dogs, but they are not standardized and no comprehensive. Therefore
we will think about T-Cup Dog Center that is a center for meet the needs of the full range
for the dog lover and who design to have the dog as pet. 2Which the word T-cup is used to
describe the size of the dog is the small toy species of dog that can put in the tea cup. T-cup
dog center include core of business is sale of small dog species with warranty card and the
breeders championship by selling through the internet and shop in both retail and wholesale
which can achieve a much wider distribution. 3By the survey show ten dogs that received the
most popular pets in the world, including Chihuahua, Beagle, Yorkshire terrier, Bulldog,
Rottweiler, Siberian husky, Pug, Shih Tzu, Golden Retriever, and Pomeranian. Which the
survey, there is a small breed of dog popularity with 6 in 10 and the 4top 5 Dogs that are
Popular in Thailand which Chihuahua, Pomeranian, Shih Tzu, Yorkshire terrier, Beagle.
1
http://dc-danai.com/archives/821
http://www.dogilike.com/content/tip/1254/
http://www.toptenthailand.com/display.php?id=1283
4
http://www.khaosod.co.th/view_news.php?newsid=TURONWIzVXdNakl4TVRBMU5BPT0=&sectionid=
2
3
Therefore ,we choose to match the dog from the dog popular in the world and the top five
dogs popular in Thailand , the result is a small dog cause that can meet most people's
lifestyles, and points out that most families want a dog that does not require much space
ultimate portability and easy to feed. For this point of view, we are propagating only small
dog species to meet the needs of customers. The species of these small dogs are Chihuahua,
Yorkshire terrier, and Pomeranian. Because of the nature of this three dog species are long
silky and fluffy fur makes small dog look cute with playful habit, clever, fractious, canny,
and less barking thus making popularization of dog lovers today.
In the T-cup center, we have Dog spa that service are different from dog grooming dogs hair cut commonly available, that T-cup center add the treatment massage given to the
dogs. From services to explore with the dog shop in Chiang Rai see that the service of dog
shop have a lots but each store is only shower the dog and dog hair cut normally, it is not
comprehensive and not standard. Therefore considered that this business is a business that
growing well. It is a new service of dog spa in Chiang Rai and from survey the dog owners
bring the dog into the 5grooming every 7-14 days, if the dog has dandruff flakes and oily
skin, might bathe as often as every 3-4 days initially with the use of drugs shampoo to reduce
the dandruff and oily skin. On the surface it is to be bathed every 1-2 weeks instead. When
the oily skin decreased, it can bath every 7-14 day instead. And for the service of dog spa,
can make the dog to relax and stay healthy. In addition T-cup center sell clothing and
accessories for dogs in differ than other shop, especially toys which has variety, includes
food, shampoo, perfume, etc which can be ordered via the Internet as well.
Training a dog to behave as a member of society, discipline is another way to train
dog disobedience and can't force which can be a nuisance and a danger to yourself, family
and others. 6Dogs that were submitted the contest need to get training by training school and
by the time that the contest begin, the expert will tow the dog by use the technical and tips to
tow dogs in perfect way to make the committee impression. If the dog was won, it's means
the reputation of the leader as well, following by more revenue and including the chances of
being hired again in the future. Mainly will need to train with the coach who specializes in
this particular and main reason that dog owners cannot bring their own dogs to be trained,
because of training facilities are rare, expensive or may be available only in the city, which
dog owners cannot take dog to there. We are a dog training course by the owner to be coach
along with the dog trainer training together or only dog trainer training the dog in the
affordable. The point is make those who interested to train own dogs are intelligent and have
discipline to live together in the family is happy and perfectly. Finally, we also have a accept
taking care of dog, with air-con rooms or fan rooms and an emphasis on cleanliness and
safety for your dog. Therefore, we think the quality and standards for our customers to have
convenient, impressed and satisfied.
5
6
http://pet.kapook.com/view16248.html
http://dc-danai.com/archives/821
10
Population and household statistics report.
Demographic
Report
Male
Female
Total
Household
2550
605,963
619,050
1,225,013
439,072
2551
606,775
620,542
1,227,317
446,346
2552
588,850
606,083
1,194,933
454,840
10
2553
589,890
608,328
1,198,218
464,101
11
2554
589,759
608,897
1,198,656
474,177
The premise is that Chiang Rai cause Chiang Rai, there areestimated 1,198,656
people who live in Chiang Rai. In other words, the estimated amount of household in Chiang
Rai is 474,177 since 2554. Which from the data the growth of the population of Chiang Rai
show that Chiang Rai, with a population increasing every year, which shows that there is
growing continuously and better the economy, technology and shopping malls coming up to
Chiang Rai suited to investment. In addition, the numbers consumers in Chiang Rai are
increasing because the Chiang Rai district is likely to be close to the area that has high
expanded level of the business industry such as the Burma border, China. When the business
industry expands, the amount of people living in that area will also increase. The advantages
that the T-cup dog center will get from the location of the district are the business growth as
well as the improvement of the business industry. In Chiang Rai market also rarely
competitive with the center about dog which might be a novelty in this business. The Chiang
Rai market also rarely competitive with the center about dog which might be a novelty in this
business and the business of breeding dogs in Chiang Rai market is less and no standard, so
we can be able to hit the market. And can be transportation distributed to the other provinces
by transport by air and land. It is difficult to find the dog equipment store, dog spa, dog
grooming or even the farm for dog selling in Chiang Rai. For the convenience of customers
to choose many services in one place, the dog center has occurred. Due to competitors are
less and located close the shipping dogs (Airport) for distribution across the country. The
Dog Center became the best choice for dog lovers. Most importantly, we are the first to open
a full-service and trading equipment of dog in Chiang Rai.
The key of this project, we will try to meet the needs of the market as much as
possible and develop quality standards of species and comprehensive to be most convenient
for the customer. With emphasis on cleanliness, which aliment dogs in the area in the mirrors
room with sterilized and do not allow outsiders enter addition to authorities, customers only
need to choose a dog through the glass, do not touch the dog until you decide to buy.
7
http://stat.dopa.go.th/xstat/pop50_1.html
9
10
11
8
11
The part of sales channel, we sales through the website, shop and spread widely that
consumers both in Chiang Rai and the provinces, by customers in the province be used as the
main transport aircraft because do not know how long it will take to vehicles may be harmful
to dogs, if a province that does not have an airport, the customer have been at the airport in
the nearby. And the sales of our dogs are sold with a full set of equipment which can be used
to feed it, with one year free dog insurance.
Vision:
This goal is about learning and analysis possible estimate of invest business. For help
the way manage in business of pet and the goal of opening in this business. We want to make
our shop to be central and know about care complete in Mini-dog. However, produce
animal feed clothes or tool of pet - carefulness and any service such as Spa, fur trim. Our
shop will first pet shop in Chiang Rai. We will make interest advertise who has the pet to take
care their pet more. It benefits for both of dogs and own a dog. We will choose only good
product has quality standard for your pet and make satisfaction for customer too. In order to
take their comfortable from special care and service and we consider about Cleaning,
Convenience and are self like their home.
Mission:
Shop will do public relations, make booth, market show the pet week by week. For
expand marketing and into increase group customer more. We will make Road show, product
and tool of pet. We will have service and Promotion for regular customer and general
customer to Contest project for Choose best of Breeder.
12
The objective of business

To be used as a guide for the conduct of business in the future about pets.
To satisfy the needs of customers who love to take care of their pets.
To establish the market for businesses about pet provide by expand and become more
robust in Chiang Rai province.
To gain the most profitable for product and services to serve the needs of dog lovers
in Chiang Rai.
To understand the needs of customer and what is necessary to make the customer
satisfied in our business.
To understand how to analysis the marketing effectively.9. To be operates with others
and brainstorm together.
To learn about the details of doing business such as management, accounting, etc.
To create the comfortable of attracting customers.
In order to meet the needs of consumers currently.
To despoil market share in the same segmentation.
The full dog service for enhance the quality of dog life professionally, moreover for
fill it with love and happiness to your beloved dog.
For small dog lover get the assurance (CERTIFIED PEDIGREE) and the true species
of dog.
To understand what different between the species of dog.
To facilitate the health of dogs and there are places available for dogs when the
customer do not have time to take care their dogs or have to go other place for
business.
Benefits of Project
The study of the information of T-cup Dog center business makes us can make the
plan to conduct business which will be faced with problems and obstacles that we have to
solve the problem. In order to make the most profitable to meet the objectives that we have
set. Including the creativity to find the way to develop T-cup dog center business to be
distinguished, temptations, and known. Understand strategies in order to compete with
competitor completely both in goods and services. And the important thing is financial and
economic analysis that we have to find the modern solution. This must be the most profitable
and minimal impact.
Business goals
1. Sales in the first year and the following year increased by 10 20% of sales each year.
2. About within two years of operation, will expand market channels by using technology to
assist in their business and services.
3. Within three years and will have to raise capital to expand the business or where customer
density.
4. Our business is the only one comprehensive about the dogs in Chiang Rai Province.
13
Activities/Time Frame
1. Prepare Step > in the first step, a group of us will be thinking that how to do business.
Then vote business that is more interested to operate in Chiang Rai for do it well. Then begin
to look for information of it to enhance the know-how to achieve greater data density and the
strength of the database to organize a business.
2. Operate Step > after we choose the best of business to operate. Our group plan to survey
about customer behavior about who have pet and who are interested in pet. After that bring
the information to arrangement and do report and get some information from internet or learn
from people who are expert inside of operate business. Then use the information to operate
our business project for well.
3. Conclusion Step > after we have the information and projects. We will use information
derived from conventional and follow planning the business placed. Our group will bring the
information to conclusion of our project, verify be thoroughly, neat and tidy, Presentation and
send the perfect final report.
Time frame, since 30 October 2012 12 February 2013
Number
1
Task
Idea screening
Start
30/10/2012
End
05/11/2012
Introduction
06/11/2012
12/11/2012
Industry profile
13/11/2012
19/11/2012
Marketing
20/11/2012
10/11/2012
Technical Feasibility
study
11/12/2012
24/11/2012
Number
5
Start
11/12/2012
End
24/11/2012
Task
Technical Feasibility
study
Financial Analysis
08/01/2013
21/01/2013
Project Evolution
22/01/2013
28/01/2013
Risk Analysis
29/01/2013
04/02/2013
Summary
05/02/2013
11/02/2013
10
Finalized Report
12/02/2013
30/10
06/11
13/11
20/11
27/11
04/12
11/12
18/12
25/12
01/01
08/01
15/01
22/01
29/01
05/02
12/02
14
Chapter 2
Industry Profile
15
Nature of Industry
The sale of a puppy (small breed) is guaranteed genuine with by focusing on online
sales to the customers give up. And in the shop will be open for those who are interested to
buy or want to see the puppy before. Within a spa massage, wool cut, bath, nails cut, and
coach the dogs for intelligent. And you can meet the dogs at Chiang Rai.
Nowadays, the lives of people changed. Alone and rely on themselves more. When
they want find friend. It's doesn't speaking but it can hear and can play with it. Dogs have
become popular household pets early. Many people have pet dog for relieve lonely, watch
over the house, believes that these dogs have to be honest, sincere and heartfelt devotion to
the patron. So, demand of the dog to expand rapidly. It has become increasingly interested in
dog breeding.
List of the store that sells pet food and equipment in Chiang Rai province
Name of shop sell pet food and equipment
Address
1.Sri Pra Sert Store
145 Moo 3 Robwieng, Muang, Chiang Rai 57000
2.La Ong Nual Pha Nish Store
161-2 Moo 18 Robwieng, Muang, Chiang Rai 57000
3.Chai Sae Re Pet Foods Shop
878/8-9 Prasopsuk Road, Robwieng, Muang, Chiang

Rai 57000
4.Chiang Rai Pet Foods Shop
93/26 Moo 18 Prasopsuk Road, Robwieng, Muang,

Chiang Rai 57000
5.Hun Sa Pra Tong Shop
1052 Sanambin Road, Robwieng, Muang, Chiang Rai

57000
6.Thai Tek Ke Store
512/1 Suksatit Road, Robwieng, Muang, Chiang Rai

57000
7.Si Ri Kun Store
837-9 Moo 1, Paholyothin Road, Chiang Rai 57120
8.Mui Lee Huat Store
680 Paholyothin Road, Phan District, Chiang Rai

57120
9.Sri Pra Sert Store
145 Moo 3, Robwieng, Muang, Chiang Rai 57000
10.Agriculture store
95/3 Moo 18, Prasopsuk Road, Robwieng, Muang,

Chiang Rai 57000
11.Chiang Rai Kuang Ha Store
2543 Moo 1 , Super High Way Road, Phan District,

Chiang Rai 57120
12.Tae Zong Kuang Store
55, Lao Jokarat Road, Mae Chan District, Chiang Rai

57110
16
Name of shop sell pet food and equipment
Address
13.Ni Yom Tar Vorn Store
48 Moo 1, Muang Dang, Mae Sai District, Chiang Rai

57130
14.Chart Thong store
408 Paholyothin Road, Srikum, Mae Chan District,

Chiang Rai 57110
15.Sang Tha Wee Store
40/10 Moo 1, Mae Sai District, Chiang Rai 57130
17
Register of animal hospital in the area livestock office in Chiang Rai

Number
Area
05
Categ
ory
No
01
049
Year
Province
2544
05
01
104
2549
05
01
138
2551
05
01
142
2553
05
01
161
2552
05
01
166
2553
05
01
192
2553
05
01
193
2553
05
01
194
2554
10
05
01
208
2554
11
05
01
210
2554
12
05
01
230
2555
13
05
01
231
2555
05
02
050
2551
05
03
003
2547
05
03
006
2551
05
03
010
2553
05
04
008
2540
05
04
017
2543
05
04
034
2548
C
H
I
A
N
G
R
A
I
Set name
Name of operations
Name of animal
hospital
Accommodati
on of animal
patients/Numb
er
No.
Road
District
Prefectur
e
Branch
Telephone
number
Mobile phone
MuengP
an
MaeJan
Pan
All branches
053-723297
MaeJan
All branches
053-771829
086-5224007
Alleywa
y
Jarintipis Na
Lampang
ArapanHongsa
khum
Jarintipis Na Lampang
Love animals home
No
179
Moo.1
ArapanHongsakhum
Clinics to treat animals
No
448/3
LaosJakkarat
Piyanut
Arpornrat
Piyanut Arpornrat
Piyanut Veterinary
No
110910
Poh Khun
Robwien
g
Muang
089-1160409
Jitthaporn
Chaiya
Jitthaporn Chaiya
Thasud Veterinary
No
115
Moo.3
Phaholyothin
Thasud
Muang
053-787200
SM1.Boonsri
Suriyachod
Chawarat
Nunthawat
Jumnung SunKhuan
Clinics animal
Jumnung Veterinary
Dog and cat home
Clinics
No
20/5
Moo.12
NongBua
Muang
084-1573413
No
63/4
Phaholyothin
Robwien
g
MaeSai
MaeSai
081-3224466
No
603
053-783583
081-6250603
No
69/2
Moo.10
Wiengpa
ngkhum
Wieng
MaeSai
Pimpicha Kachai
MaeSai nontree
hospital animals
Kachai Veterinary
Thung
054-420118
085-4414610
Chawarat Nunthawat
Mariwan
Srinang
Pimpicha
Kachai
Pranee
Phompan
Darin Khaophasertsuk
Watcharachai
Prompan
Harmonious
Veterinary
No
393/5
Baanphapraka
n
Naimuen
g
Muang
053-713123
084-6114685
Werapat
Khongsri
Rommanee
Jukkheaw
SM1.Wimon
Yajaiman
Pradid Pijanun
Werapat Khongsri
Dog Doo Dee treat

Veterinary
ChiangSan treat
animals
Happy pet Veterinary
No
219
Moo.2
Thasud
Muang
085-8383845
No
247/1
Moo.2
Phaholyothin
Wieng
No
Poh Khun
Wieng
053-717239
086-1914407
Pradid Pijanun
MuangChiangRai
animals Hospital
No
847/12
249
ChiangS
an
Muang
Moo.9
SrisaimoonWiengchai
Robwien
g
Muang
053-717397
089-7978112
Sririnrat Thangmara
Yes
10
Phaholyothin
Baandu
Muang
053-988590
085-8689900
Surasakfungwatthanap
hanit
Clinics to treat animals

pet home
Sahamit animals
Hospital
Yes
20
Moo.19
Sahamit
Robwien
g
Muang
All branches
053-716840
081-8814424
Viorin
Wongrathanam
ucha
Ahanon
Chomkumlre
Chainirat
Sunanta
Supon
Panapan
ViorinWongrathanam
ucha
Dod smile animals

Hospital
Yes
>10
123
Phaholyothin
MaeSai
MaeSai
All branches
053-640371
080-5004156
Ahanon Chomkumlre
Mor Ahanon pet

hospital
Rest home Veterinary
Yes
10
370/4
Moo.15
053-756394-5
084-0407272
407
12
Muang
089-9999971
No
88/5
2 (A)Medicine
Surgery
2 (A)Medicine
Surgery
053-601517
053-715157
089-8381597
Santad
Pinkhom
Santad Pinkhom
Rest home
Radchayotha
Veterinary
Santad Veterinary
Robwien
g
Robwien
g
Naiwien
g
Muang
No
SunkhongLua
ng
SunkhongLua
ng
Ratchayyotha
No
5/2
Moo.1
PaTung
MaeJan
MaeJan
2 (A)Medicine
Surgery
053-771161
081-5944905
Sririnrat
Thangmara
Surasak
fungwatthanap
hanit
Rommanee Jukkheaw
Witthawat Yajaiman
Chainirat Sunanta
Supon Panapan
117/34
109/45
Muang
(Source: http://www.dld.go.th/region5/images/stories/region5/statisties/pongkan53/2554/cr.pdf)
18
According to this table, we have a lot of Pet store in Chiang Rai but the shop that have
all service in one is not exist and by many blog in chiangraifocus.com that have more than
100 page about pet and more than 200 blog about dogs, we can summarize that people in
Chiang Rai interesting about pet especially a dog.
The Beginning of T-cup dog center
1. House or room for pet dog.
The first, we consider amount of dog. It should not be too crowded together because
the air flow is not good. Make cleaning more difficult. And health of the dog is not perfect
enough. The house or room that is well ventilated but it does not draughty will very good.
And ceilings have insulation.
2. Breeding dogs.
The general principle of the breeding dog is not breed dogs between a blood adjacent
such as father or mother with children. This is called the mixing in a relationship. Because
puppies are born with the inclusion of something bad blood more such as various diseases,
doesn't strength of body, etc.
In addition, it should not be breeding dogs with other species. In addition, the odds are
not good; still to spread it out over a dog with a pedigree not real. If doesn't breed the species,
it will be even more mutations.
3. Selected species.
Selection of species is important not to overlook the need to know the external
appearance of the dog. Which is indicative of the integrity of the organ in a section that is
required by the standard dog species or not.
Characteristics of a good dog are the following.
Body fitted with a prototype of dogs in each breed.

The head should not swell or collapse.
The eyes have to look like a normal eye is strabismus should be flashing quickly.
Ears, it must be recognized that good. Test by hand as soon as it is turned.
Nasal mucus is clear, cold, and humid or feathers.
Mouth sores gums are pink.
Rams strong white teeth fitted.
A skin lesion is based on the nodes.
Feather soft to touch.
Foot vertical parallel.
Male genital ulcers have no testicles as well. Female genital opening.
Room anus is a red inflamed lesion.
19
Solution of canoodle the dog to be successful. Include with important factor is.
1. Dog breeds good, by selection dog good species for canoodle.
2. A great deal. Care the dog for good healthy and the dog don't stress.
3. Prevent the farm must have good sanitation. And vaccination is appropriate and
consistent.
Solution of canoodle the dog breeding for successfully. They must know the nature of
dogs in various aspects.
Marketing strategy
We Must have the certificate pedigree indicates the ancestors (parents, grandparents,
great grandfather) which represents the quality of the dog's gene. Thus, the certificate
pedigree of a pet is very important. It can establish credibility and be recognized by the
general public. Advertising on the Internet is another channel. It does not cost any more,
announcement dogs for sale in web broad pet transaction. This channel is gaining popularity
very much. In another hand, Thailand have more than 20 dog contest that we can join for
make reputation for our store and add value for the dog and a dog that win the contest can be
a breeder for make a new clever puppy or we can make receive a money for hybridize other
dog.
Situation of Industry
Today industries of business have many such as import export or if business in
country as about food clothes technology accessory. But just now people become to more
interesting about pet. Then, begin about pets business. So, my group thinks that if open
about this business that market is open and large because information we get it that we make
sure for this business. According to economic base issue 2(1-4 April 2555) that trend of pet
be boom in Thailand that make number of pet is over roof of market about Billion 20-25%.
Have statistics reveal that Thai people like pet as Chihuahua and Pomeranian (small dog).
Mr. Nunpontantivongompi, President of Association Industry pet products, gives information
that growth of the business in this pet expected growth rate of 15-20%, according to, Thai
people interesting to especially in small dogs because it costs less and convenient to
transportation, which, trend about pet will boom in lampoon Lamprang and Chiang Rai in
coming soon.(p.727)
From information that we studied, We think can make more profit from this business
because market have open and large and my group will sell and spa about small dog
(Chihuahua and Pomeranian) that direct to people more like. From owner of pets shop
business K.U. Garden famously, 12Mr. Pisidlaohavinit make we has increase to confidence
for market parts by he say I believe it is a pet shop business to invest. Because animal
accessory / snack and drugs growing up. I believe that a pet shop in 2555 2556. It has
grown more than 10% of the pet shop will definitely be increasingly developed. In the year
2554, not less than 20%, it may grow to be.
12
http://kugarden.co.th/ceo.htm
20
From the data statistic and analysis of my group every business when big growth then
have more competitor but for this new business. Its new business so a lot of competitor add
this new trend of social make we sure that profit come direct to us from word of Mr.
Pisidlaohavinit owner of pets shop business K.U. Garden famously 13The relative amount
of each pet shop per the pet population that It also is much less. If compared with the demand
pet populations add up all time. Pet Shop is a shop that has a consumer must use every day. I
believe that a pet shop is growing 10% annually over the next 5 - 7 years to grow up. Rate in
the future is likely to have occurred about 3000 pet shops around the country. If ask that those
day is more? I said no. because the population does not have access to pet products.
Approximately 70% of food needs with only a 30% production-quality.
So, we think open farm pet & spa at Chiang Rai and sell all country because this
business will boom in time.
(Source: http://www.thannews.th.com/index.php? option=com_content&view=article&id=114875:2012-03-3002-47-45&catid=107:2009-02-08-11-34-25&Itemid=456)
13
21
Product/Service (General)
Dog Product
Not every dog lover or owner may consider buying any kind of special supplies for
his or her furry pet, but these kind of little additions can make a dog feel much more welcome
in your home, whether its an aged dog or a mere puppy. Dogs are not only animals and our
wonderful beloved pets; they are also our best friends and loyal companions. In fact, some
studies claim to prove that having a dog can actually reduce a households stress, relieve
depression and bring on other amazing health benefits such as lower blood pressure and
reduce health care costs overall. However, dogs, just like human beings, know how to
appreciate luxury and enjoy the special things that an owner might purchase for them. A dog
supplies buying guide can help you select the most optimal solutions in pet supplies for your
beloved dog.
There are six types of dog products have clothing for dogs, accessories for dogs, toy
for dogs, bed for dogs , food for dogs and miscellaneous.
Clothing for dogs:
Picture: interpet.co.uk
22
Product Summary: Fashion Pet
(T1) Picture: kindydog.com
(T2) Picture: kindydog.com
Fashion Pet by various festivals such as Halloween, Christmas or including fashion by the
popularity of the film such as Batman, Supper man, Spider man etc.
Features:
One piece, pullover costume, comfortable and
easy to wear, flannel is soft to the touch,
provide luxurious feel and the design not same
any other.
Item Specifications:
Size: Small, Medium, Large, Extra Large
*Measure from base of neck to base of tail*
Material: Flannel 100%
Washing Instructions: Machine wash cold with like colors. Tumble dry low. Do not iron.
Sale Price:
T1 = 550 B- Small, 580 B- Medium, 600 B- Large, 700 B- Extra Large,

T2 = 550 B- Small, 580 B- Medium, 600 B- Large, 700 B- Extra Large.
(In the shop have only small size of 5 pieces and medium size of 3 pieces, if you want the large and extra large
must be pre-order. The goods in limited, product will change monthly or while stock lasts.)
Product Summary: Summer Pet
23
Front side
Back side
Picture: kindydog.com
(T3)
(T4)
(T5)
24
Front side
Back side
(T6)
(T7)
(T8)
25
Features: (T3-T8)
One piece, pullover costume, comfortable and easy to wear in the summer with a variety of
fashion. The design not same any other.
Material: Cotton 100%
Sale Price:

Product Summary: Holiday & Daily Pet
Front side
Back side
(T9)
26
Front side
Back side
(T10)
(T11)
(T12)
27
Front side
Back side
(T13)
(T14)
(T15)
28
Front side
Back side
(T16)
(T17)
(T18)
(T19)
29
Features: (T9-T19)
One piece & dress, pullover costume, comfortable and easy to wear in the holiday or daily
with a variety of fashion. The design not same any other.
Material: Cotton 100%
Sale Price:

(Source: http://kindydog.com/product.php)
30
Accessories for dogs divide into many types such as:
Dogs collar
Picture: indulgy.com
(C1)
Picture: citydogmagazine.gostorego.com
(C4)
Picture: gizmodiva.com
(C7)
Picture: pics2.this-pic.com
(C2)
Picture: bootic.com
(C3)
Picture: koopypet.com
(C5)
Picture: miniinthebox.com
(C6)
Picture: pawfi.com
(C8)
Picture: gizmodiva.com
(C9)
31
Dog Collar size

Picture: citydogmagazine.gostorego.com
Dog collar in shop selection of the best quality, emphasizing durability and stylish not same
other.(In the shop have only XXS size of 3 pieces, XS size of 3 pieces and S size of 2 if you want the Tiny,
M,L,XL,XXL must be pre-order. The goods in limited, product will change monthly or while stock lasts.)
Millions of dog owners today enjoy the benefits of stress-free walks thanks to the
Gentle Leader Head collar. Designed so that owners can communicate with their pet in a way
they instinctively understand, the Gentle Leader painlessly and effectively removes the dogs
natural tendency to pull by placing gentle pressure on calming points and eliminating
uncomfortable pressure on the throat. In addition to reducing a dogs desire to pull away, the
Gentle Leader is also a very effective tool in combating lunging, jumping, excessive barking
and helping to calm an aggressive and/or anxious animal.
(Source: http://www.dog.com/item/superhero-halloween-dog-costume/498337/)
32
Features: (C1-C9)
Offers immediate, gentle control
Applies pressure at the back of the neck vs. the front of the throat
Allows dog to open its mouth to eat, drink, pant, fetch, and bark while wearing head
collar
Can be used with dogs eight weeks of age or older
Can be worn up to 18 hours a day
The price will vary according to the size & material.

C1: Nylon with red plaid design 80 B- XXS size, 130 B- XS size, 180 B- S sizes
C2: Pink nylon with synthetic tiger fur design 80 B- XXS size, 130 B- XS size, 180 B- S size
C3: Nylon with brown Plaid design 80 B- XXS size, 130 B- XS size, 180 B- S sizes
C4: Synthetic leather with star 230 B- XXS size, 280 B- XS size,
330 B- S sizes
C5: Brown real leather with accessory 230 B- XXS size, 280 B- XS size, 330 B- S sizes
C6: Brown real leather 230 B- XXS size, 280 B- XS size, 330 B- S sizes
C7: Silver synthetic leather with jewelry 380 B- XXS size, 430 B- XS size, 480 B- S sizes
C8: Black real leather with collar design 380 B- XXS size, 430 B- XS size, 480 B- S sizes
C9: Pink resin with heart 380 B- XXS size, 430 B- XS size, 480 B- S sizes
Measuring your pet: measure around your pet's neck and add 2 inches.
(In the shop have only XS size of 5 pieces, if you want the XXS and S size must be pre-order. The goods in
limited, product will change monthly or while stock lasts.)
33
Leash
Picture: thai.urbandogzzz.com
(L1)
(L3)
Picture: fordogtrainers.com
(L5)
(L2)
Picture: pettravelcenter.com
(L4)
Picture: miniinthebox.com
(L6)
34
This leash should only be used by responsible people who have read and can follow
all of these precautions. Anyone who uses this leash must be able to control the dog and
watch the dog closely at all times to keep it from running off or wrapping anyone in the
cord/tape/belt. Keep out of reach of small children. Never let anyone play with this leash.
Is this leash right for your dog?
Do not use this leash with a disobedient or uncontrollable dog, since they are more
likely to wrap the cord/tape/belt around people or to run off at high speeds.
Only use this leash with a dog that does not exceed the weight limit listed on the
leash.
Leashes for larger dogs have a tape or belt instead of a cord to reduce the risk of
amputations and cuts.

Even small dogs can pull hard enough to injure you, particularly because the length of
the leash allows dogs to run and build up speed. Follow all of these precautions even
with a small dog.
(Source: http://www.flexiusa.com/operation/safety-advice.php)
Features:
(L1) Leas shirts angel wings for dogs, your little angel. (Have only small size)
Leas shirts of dogs, strong, secure and not loose.

Comfortable.
The soft texture mesh allows air to flow better.
Scalable.
The lock is a simple locking and quick disconnect.
116 cm long removable dog leash with little fairy wings attached matching with shirt.
Sale Price: 350 B(L2) Leas shirts sport design (Have only small, medium)

Comfortable.
Scalable.
122 cm long removable dog leash
Sale Price: 350 B-
35
(L3) Leas shirts made of artificial fur, well cut, soft, comfortable, no heat, no pain

Comfortable.
Scalable.
Sale Price: 350 B(L4) Special Range Tape Leash for Small Pets, the ideal leash for very small dogs, cats and
other small animals.
Extends to 10 feet
For small pets up to 26 lbs.
Durable plastic case and nylon belt
Chrome snap hook for a secure hold
Item weighs 3.5 oz.
Sale Price: 820B(L5) Nylon Dog Leash

Strong, secure and not loose
Stitched with nylon thread. 100% Nylon
Sale Price: 250B(L6) Nylon Handle Zinc Link Chain Style Dog Leash
Strong, secure and not loose

125 x 4.5mm, Silver
Weight (kg) 0.5
Sale Price: 550 B(The goods in limited, product will change monthly or while stock lasts.)
36
How to solve when the leash?

Cuts and burns
If the cord runs across your skin, it can cause abrasions (like a rope burn) or severe cuts. Cuts
and burns are more likely if the cord/tape/belt wraps around any part of the body. Avoid
contact with the cord/tape/belt and never let it wrap around any part of your body.
Avoid contact with the cord/tape/belt and never let it wrap around any part of your
body.
Do not allow slack to build up in the cord/tape/belt you might get tangled in the
slack.
Do not touch the cord/tape/belt if the cord/tape/belt wraps around you. Turn around or
pass the handle from one hand to the other to unwrap yourself. (See Finger
Amputation and Fractures)
If you want to further reduce the risk of cuts and burns, you can wear long sleeves and
pants to protect your arms and legs
Finger amputation and fractures
If the cord/tape/belt wraps around fingers or catches on a ring, a hard pull on the leash can
amputate fingers or break bones.
Avoid touching the cord/tape/belt when the leash is attached to your dog and never let
the cord/tape/belt wrap around hands or fingers.

Do not hold the cord/tape/belt.
Do not grab the cord/tape/belt to control your dog.
If the cord/tape/belt gets entangled in a bush or other object, gain control of your dog
before disentangling it. Do not touch the cord/tape/belt if your dog can pull on it. If
you want to further reduce the risk of finger amputation and fractures, you can take
off any rings and wear sturdy gloves.
37
Eye and Face injuries
If the leash or your dogs collar breaks, or if the leash disconnects from your dogs collar, the
cord/tape/belt and hook can snap back with enough force to cause serious eye damage,
broken teeth, cuts, and bruises. If the cord/tape/belt is under enough tension, this can happen
even when the leash is locked.
Follow instructions for inspecting, attaching and detaching the leash in the
Directions portion of this pamphlet.

Tighten the safety collar around your dogs neck and attach the hook to your dogs
regular collar. The safety collar prevents snap-back if the dogs collar or the hook
breaks, or if the leash disconnects from your dogs collar.
Falls
Because the flexi leash is longer than regular leashes, your dog can build up more speed
and pull on it harder, possibly pulling you to the ground.
If your dog starts running away from you, immediately press the brake button to keep
your dog from building up too much speed. If your dog has already built up speed,
you will be pulled when you hit the brake or if the dog reaches the end of the leash.
Do not allow slack to build up in the cord/tape/belt your dog may run and build up
speed until the slack runs out, suddenly pulling you.
Have secure footing. Do not use the leash while on wheels (for example, a bike,
skateboard or roller blades).
38
Injuries to bystanders
Bystanders are at risk of all of the injuries described in this pamphlet. In particular, they can
be cut by the cord/tape/belt if they contact it or if it wraps around them. They might also trip
on the leash.
Be aware of bystanders. They might not notice the cord/tape/belt. Control your dog
and keep the cord/tape/belt away from them.

When around other people or animals, shorten the leash and keep your dog at your
side with the leash locked.
Avoid using the flexi leash near small children, including children in strollers.
If the cord/tape/belt gets wrapped around someone, tell them not to touch the
cord/tape/belt. Gain control of your dog and do not touch the cord/tape/belt if your
dog can pull on it.
Attaching the leash
Always use the enclosed safety collar in addition to your dogs collar as illustrated.
The safety collar prevents snap-back if the dogs collar breaks, or if the leash
disconnects from your dogs collar.
Attach the hook of the leash to the D-ring of your dogs collar. Never attach it to
your dogs ID tag ring. That ring is not strong and will break.
Make sure that the hook is fully closed and securely attached to the collar D-ring and
the rings of the safety collar.
(Source: http://www.flexiusa.com/operation/safety-advice.php)
39
Dogs boot
An improved dog boot that covers a dog paw and lower leg and is designed to prevent
the boot from twisting and sliding off the dog paw during hunting and other outdoor
activities. The dog boot includes a boot top portion attached to a side wall. The side wall is
attached to a non-slide sole made of rubberized material and the like. A lower portion of a leg
cover is integrally attached to a rear of the boot top portion. A zipper is installed in sides of
an opening in the top of the boot top portion and in sides of a front opening along a length of
the leg cover. A boot stabilizer is releasable attached to a front of the leg cover for covering a
portion of the zipper. The boot stabilizer is used to prevent the boot from twisting on the dog
lower leg. The stabilizer includes a pair of straps with hook and loop fasteners for securing
and tightening the boot stabilizer around the leg cover, securing the paw and lower leg inside
the boot and leg cover and preventing the boot from slipping of the dog paw.
(Source: http://www.freepatentsonline.com/6526920.html)
Picture: funnyfur.com
40
Picture: wzpetproduct.en.made-in-china.com
(B1)
Picture: aliexpress.com
(B3)
Picture: ywkingsun.en.made-in-china.com
(B5)
Picture: wzpetproduct.en.made-in-china.com
(B2)
Picture: pupnco.com
(B4)
Picture: wonpet.com
(B6)
41
Picture: myfavoritepetshop.com
(B7)
Picture: ywkingsun.en.made-in-china.com
(B8)
Features: (B1-B8)
Durable rubber tread and breathable mesh

Adjustable ankle strap and front zip ensure for easy dressing
Fun, vivid colors
Keeps paws clean and helps protect them from sand, heat and coarse surfaces
Code
P
R
I
C
E
B1
B2
B3
B4
B5
B6
B7
B8
0
250B250B250B250B250B250B250B250B-
1
300B300B350B300B300B300B300B300B-
2
350B350B350B350B350B350B350B350B-
3
400B400B400B400B400B300B400B400B-
Size
4
450B450B450B450B450B450B450B450B-
5
500B500B500B500B500B500B500B500B-
6
550B550B550B550B550B550B550B550B-
7
600B600B600B600B600B600B600B600B-
8
650B650B650B650B650B650B650B650B-
(In the shop have only 0 sizes of 2 sets and 1size of 2 sets, if you want the 2-8 size must be pre-order. The goods
in limited, product will change monthly or while stock lasts.)
Mommy!!!!
I want it.
42
How do I get my dog to wear dog shoes?

The first thing we need to do is make sure we get the right size shoes. Generally most
dog's back feet are going to be a little smaller than their front feet, so it's important to get
shoes that have a good fit on the front feet. We have found that many dogs LOVE to run in
their shoes, and for some younger very active dogs who like to sprint, you may need to get a
pair of socks to help cushion and tighten the back shoes to keep them on.
Now, our next step is to make sure that we put the shoes on very carefully. Never try
to force shoes on they should slide on easily and snugly. Always take your time, especially
when you're first trying shoes on. The last thing we want to do is catch a nail or hurt your
babys toes in any way which could make them scared of their shoes. We have found it's
sometimes easier to get shoes on your dog for the first couple times with two people until
your dog gets used to them. If you stand your baby up on their back legs and hold them
standing up, it makes it easy to put their back shoes on. Now that we have the shoes on, it's
important to remember if your dog has never worn shoes before they are going to feel a little
strange in them, this is completely normal.
The best way to get your little one to learn how to walk in the shoes is through
practice. We recommend you AVOID trying the shoes on in your home for the first time. The
trick is to distract your dog long enough for them to get used to walking in them. The best
way to do this is to try shoes on for the first time in an indoor environment where your dog is
going to want to see people, places, or other dogs. If you try your new shoes on in your home
where your dog is familiar, they will likely stand perfectly still, or sit down and start to chew
on their front paws not knowing what is on their feet. The shoes will be the center of their
attention. We recommend you try your little ones shoes on for the first time at a friend's
home, neighbor's house, relatives' house, or anywhere that your dog is going to want to see
people, places, and things!
If you put your dog in one corner of the room with their new shoes on and everyone
else goes to the other end, your dog will quickly learn to navigate the shoes. Now comes the
fun part. You may want to have a friend with a camcorder ready because you're going to want
to remember the first couple steps your baby takes in their new shoes! Nearly every dog
(including our own) that has tried shoes on for the first time in our store has had the same
reaction when they first start walking. Their front feet will kick out and up like they are
prancing as they try to get a feel for it. The back legs will kick out and up behind them high
into the air almost to the point that you think they are going to flip over! As they move
around the room you will start to notice that the front legs start coming down to normal and
the back legs will kick out less and less. Before you know it (usually 2-5 minutes) your little
one is walking just like normal, only now they will be able to romp through puddles, over hot
asphalt, and salted sidewalks without worrying about hurting their little paws!
(Sources: http://www.glamourdog.com/wear-dog-shoes.html)
43
Dogs Bows
Picture: sassypup.net
(W1)
Picture: polyvore.com
(W4)
Picture: taliadogboutique.com
(W7)
Picture: bellabarkandmeow.com
(W10)
Picture: baxterboo.com
(W2)
Picture: baxterboo.com
(W5)
Picture: taliadogboutique.com
(W8)
(W11)
Picture: 4-legged.com
(W3)
Picture: 4-legged.com
(W6)
Picture: badasspetz.com
(W9)
(W12)
44
While some dogs seem to enjoy flaunting

their stuff in dresses and shirts and even
costumes, others do not tolerate fashion as
well. For these finicky friends, a dress is
disastrous, a t-shirt is torture, and
costumes are completely unacceptable. So
what alternative is there when an owners
creativity and his pets aversion to clothing
clash? There is always, the simple, tried
and true, dog bows.
Picture: bestdogclothes.net
Dog bows as accessories are about fashion and comfort. Be sure to keep in mind that
your dog is going to be more concerned with the comfort side of the issue. The more
comfortable something is for your dog to wear, be it bows or clothes, the better chance you
have of your dog keeping it on. Make it comfortable, and your pet will love wearing her dog
bows, as much as you love seeing her in them.
(Source: http://bestdogclothes.net/2011/10/25/dog-bows-they-love-them-too/)
Shop our luxury dog boutique for all pet accessories. Our dog bows are fray treated,
hand sewn and stiffened to retain its elegant shape. We offer dog bows, barrettes for both
boys and girls. Rhinestone bows, pretty show bows, tiaras, crowns, and pretty formal bows.
Size
Bow sizing suggestions
SS
3/8"
dog bow size for teacup, puppy, extra small dogs less than 5
lbs
5/8"
dog bow size for teacup and small dogs that like a slightly
bigger bow, dogs 3-7 lbs
7/8"
dog bow size for mid to larger size dogs, 6+ lb small dogs
Schedule: taliadogboutique.com
45
Features: (W1-W12)
In order to the dog hair not to obscure the eyes of the dog. Which may cause eye
disease
Fun, vivid colors, cute, impression when people meet.
W1: Red dog bows with jewelry

100B- SS sizes, 130 B- S sizes, 150 B- M sizes,
W2: Small dog bows my little princess
W3: Lady Bug dog bows
W4: Blue dog bows
W5: Purple dog bows
W6: Blue dog bows with Silver Star
W7: Dog grooming bows Christmas green snowflakes
W8: Dog bow fancy I love ice cream
W9: Plaid dog stocking holiday dog bows
W10: Cup cake dog bow
W11: Sprinkles dog bow
W12: Star bright dog bow
100B- SS sizes, 130 B- S sizes, 150 B- M sizes.
(In the shop have S- M size only 1 piece of 1 size, if you want the more must be pre-order. The goods in limited,
product will change monthly or while stock lasts.)
46
Toy for Dogs
Got a pampered pooch in your household? Then you know how much most dogs love
their toys. And not just any toy. It has to be that particular beat up ball, gnawed Frisbee, or
ratty not-so-plush-anymore bunny with only one eye and partial ear remaining, Seems that
dogs, like people, have definite preferences for their play things. This fun project investigates
what makes a toy interesting to a dog. In these experiments, you and your dog can have some
fun while you learn about canine behavior and why toys are an important part of a healthy
dog's life.
(Source: http://www.sciencebuddies.org/science-fair-projects/project_ideas/MamBio_p016.shtml)
Picture: petco.com
(Y2)
Picture: tuwa.com
(Y1)
Picture: justdogdayz.com
(Y3)
Our dog toy is an amazing pet toy made with a unique material. The rubber-like toy is
made from Zogoflex, a pliable, strong and low-impact material. This dog toy material is some
of the toughest stuff weve seen, but its density allows it to actually float in water. The
material is environmentally friendly because it is fully recyclable and creates no waste in the
manufacturing process. Plus, it's super safe for your pet and does not contain any known
sources of lead, cadmium, mercury, latex, natural rubber, phthalates, hormones, Bisphenol A
or asbestos. It is also fully FDA compliant. Our dog toy is dishwasher safe, so its easy to
keep clean. The cool shape of this dog toy also has a neat side affect, it bounces in funny
directions when you throw it, keeping your dog on his paws! The bone shape also makes it
easy for dog lovers to play a little tug-of-war and pitch it across the lawn. Its got to be one of
the coolest dog toys on the block, plus it will outlast just about any other toy out there.
Available in easy to see colors, an eco friendly dog toy that's safe for your pet and tough
enough for his bite, thats dog enjoy.
47
Features: (Y1-Y3)
Designed for the most demanding use, this is no ordinary ball. Simply put, this is the
best ball for the game of fetch. Developed to have high bounce, high buoyancy, high
visibility, and high durability, the value of the Ultra Ball is easily recognized by dog owners.
Durable natural rubber ball

Easy to clean
Chuck it! Compatible
Perfect for exercising your dog. Use it in the park, in your backyard, at the beach or
lake or anywhere there is plenty of room
Sale Price: Y1 = 120 B-, Y2 = 120 B- , Y3 = 120 B-
Picture: petshappyhome.com
(Y5)
Picture: dogs.lovetoknow.com
(Y4)
Picture: thisnext.com
(Y3)
Picture: ilovetheyeti.blogspot.com
(Y7)
Features: (Y4-Y7)
Toys made from unbleached fabrics
Toys made from organically-grown cotton or hemp
Toys colored using natural botanical dyes (Toys that use chemical dyes that may
contain heavy metals)
Sale Price: Y4 = 180 B-, Y5= 180 B- , Y6 = 180 B-, Y7 = 180 B-
48
Picture: celebrations.com
(Y8)
Picture: comparisondeals.com
(Y9)
Features: (Y8-Y9)
A perfect toy for playing with the dog, it can also clean the tartar of the dog
Sale Price: Y8 = 280 B-, Y9= 280 B-
Warning: Supervise your pet and inspect toys regularly. If toys become
damaged discard toys and pieces. Do not let dog attempt to swallow toys or
any pieces of toys.
(In the shop have Y1-Y3 have 2 pieces by code, Y4-Y7 has 1 piece by code, Y8-Y9 has 1pieceby code, and if you
want more is pre-order. The goods in limited, product will change monthly or while stock lasts.)
Picture: imgross.orgHow to play with dog?
49
Play Ball: There are a variety of fun ball games we can play with our dog. Depending on the
dogs breed and temperament, he may be more or less interested in the different ball games
listed below. Try out a variety of games, and identify the ones that our dog most enjoys.
Catch: Throw a small ball to the dog so that he can easily catch it in his mouth. Make
sure the ball is small enough to fit in his mouth, but not so small that he can
accidentally swallow it. Once our dog understands the game, we can make the tosses
more difficult. We can also play this with a Frisbee, especially if we have a large play
space. If he really enjoys playing catch, consider training him for disc dog.
Soccer: Kick the ball away from our dog and get him to chase after it. Once he gets to
it, let him play with it for a bit, then kick or step it away from him again. Soccer is
best played with a larger ball that is not easy to puncture or deflate. Rubber balls are
quite durable and can work well for soccer. Pick a larger sized ball so that it is
difficult for our dog to keep the ball in his mouth, and chew on it. This also makes it
easier for us to tackle the ball away.
Some dogs, like my Siberian Husky, prefer chasing after squeaky balls. We may also
dab a small amount of peanut butter on the ball to make it more desirable.
Fetch: A wonderful dog obedience game. However, it can be difficult to teach to a
dog. While teaching our dog to play fetch, go in small, slow steps. Make sure we
already have some obedience training commands in hand, including Drop, as well as a
mark and a non-mark. A mark (e.g. Yes, Good) indicates that the dog is doing the
right thing while a non-mark (e.g. Uh-oh), indicates that he is going in the wrong
direction.
If my dog comes back with the toy, then there is a big celebration. However, more
often than not, he will run to it and then come back without the toy. He may even take
the toy and go play with it somewhere else, or tease me with it.
Have patience and treat with a high priority item every time our dog goes in the right
direction. If he comes back without the toy, we can try and give a non-mark (e.g. Uhoh) as soon as he drops the toy. Then use the Take it command and offer him the toy
again. Once he has the toy in his mouth, walk a few steps back, call to him
enthusiastically, and make sure to give lots of praise when he moves toward us.
If the dog runs off to play with the toy, or decides to play catch-me-if-you-can with it,
then a higher priority treat or item may solve the problem. Alternatively, we may try a
lower priority fetch toy. Do not chase after the dog, as that will initiate a chase game
and reward him for his running-away behavior. Not all dogs like playing fetch. Both
my dogs will play it sometimes, but it is not one of their favorite games. Listen to our
dog, and do not force him to play a game he does not really enjoy.
50
Tug of War: The best tug playmate for my dog is another dog. Playing tug of war with a dog
may sometimes encourage dog biting. Therefore, we want to follow clear tug rules.
Make sure we control the start and end of the game. Start with a command such as
Take it or Tug, to indicate that it is fine to grab the toy. End with a Drop command.
If our dog loses grip of the tug toy during play, do not let him lunge or bite at it until
we give the Take it command again. If he tries to grab the toy, give a non-mark (Uhoh) then the Drop command to stop the game. Take a short break or do some
obedience commands before restarting.
If our dog starts to play rough with members of the household after playing, cease tug
games altogether.
Other fun ways to exercise a dog and keep him happy and healthy include dog walking, dog
parks, dog daycare, and obedience training. Remember to always keep dog play fun and
upbeat. This will make everyone happy, and enhance our relationship with our dog. A busy
and tired dog is a good and happy dog!
Flirt pole rules
Do not let the dog jump at us.
Do not let the dog grab the toy out of our hand.
A dog should only be allowed to grab the toy after we give him the command to start
play.
A dog should be willing to give up the toy when we ask him to, with NO attempt at
resource guarding.
Have frequent breaks during play to prevent over-excitement.
Always ensure that our dog does not misbehave while playing flirt pole. If he starts to show
any kind of dog aggression, stop playing this game.
(Source: http://shibashake.com/dog/dog-play-fun-games-to-play-with-your-dog-or-puppy)
Picture: dog-toys-world.com
51
Types of Play
Social Play
Social skills are honed by playful interactions between individuals. One pup may
jump on another pup, pin him, and then mouth him around the head and neck. If the
pressure of the pup's bite exceeds tolerable limits, the temporary underdog will roll
over, yelp or run away. Both parties learn an important lesson. The biter learns to
inhibit his bite if he wishes the fun to continue, and the pup that is bitten learns that
deference or escape will cause the unpleasant experience to come to an end. Of
course, sudden role reversal is also a feature of play, with provisional subordinates
suddenly becoming pursuers and "attackers." A happy medium is reached when truly
dominant dogs learn their gift for mastery, and subordinates learn how to avoid or
deter unpleasant exchanges. This dynamic may explain why dominant dogs are less
successful than their subordinates in soliciting play. Aloof pups that don't play much,
and orphaned pups, often grow up to be socially inappropriate. In repelling borders,
they may send a message that is too profound, failing to inhibit their bite - and they
may not be able to deliver convincing messages of deference.
Sexual Play
This mostly takes the form of mounting, clasping and pelvic thrusting ("humping").
The lack of seriousness is indicated by the somewhat haphazard orientation of this
behavior, initially. Male and female pups are equally likely to be targeted, or in their
absence, peoples' legs and cushions may have to suffice. Dogs that have had no
humping experience will not be as immediately successful in mating as previously
rehearsed counterparts. Also, dogs without playmates may imprint on inanimate
objects or human appendages as substrates for humping behavior, and become an
embarrassment to own if not neutered. In addition, the relationship between humping
and dominance must be born in mind if the correct human-companion animal
relationship is to be preserved.
Oral Play
Young puppies have a biological need to mouth and chew malleable objects. It seems
to give them almost undue pleasure. Unlike social and sexual play, this type of play
does not require a partner, though socially-testing tug-of-war games sometimes
evolve as a spin off. Of course, by teething time, at around 6 to 8 months of age,
object chewing becomes an extremely useful adjuvant to assist with tooth loosening
and dental eruption, and may even provide some relief from gingival discomfort.
52
Predatory Play
Chasing moving objects is a sure way of fine-tuning predatory skills. Ball chasing,
stick chasing, and leaf chasing, are all ways in which this play form is expressed.
With appropriate opportunity and guidance, pups will learn the ins and outs of the
chase how to accelerate, turn on a dime, brake suddenly, and how to pounce with
accuracy and alacrity. If deprived of play predatory opportunities, dogs may resort to
vacuum chasing of imaginary creatures, may pace, circle, or chase their own tails.
This is a sad state of affairs.
(Source: http://www.petplace.com/dogs/how-dogs-play/page1.aspx)
Picture: petshops.about.com
Picture: petstrends.com
53
Bed for dogs divide into many types such as:
Mattress
Picture: doggeekz.com
(M1)
Picture: petworlddirect.ie
(M4)
Picture: dogbeds.net
(M2)
Picture: provendogtrainingtips.com
(M3)
Picture: 4pets-store.co.uk
(M5)
Purchasing a dog bed is well worth the cost to help your newfound pal get the same
comfort you get from your bed and contentedly fall asleep.
Features: (M1-M5)
Covered in a heavy duty hard wearing 100% polyester waterproof material which is
easy to keep clean, brush off loose dirt, wipe with a wet cloth and then rinse under a
running tap, hose or even a pressure washer.
Designed to keep your pet warm & comfortable.
The thick base cushion (removable for easy separate cleaning) and the high walls of
this bed are filled with bonded Thermal Polyester Fibre to insulate your pet from the
cold floor and keep it out of draughts.
Perfect for aging pets or puppies
54
Picture: doggeekz.com
Sale Price: M1 = 490B- size XS, 590B- size S, 690B- size M, 790B- size L, 890B- size XL
M2 = 490B- size XS, 590B- size S, 690B- size M, 790B- size L, 890B- size XL
M3 = 490B- size XS, 590B- size S, 690 B- size M,790B- size L, 890B- size XL
M4 = 490B- size XS, 590B- size S, 690 B- size M,790B- size L,890B- size XL
M5 = 490B- size XS, 590B- size S, 690B- size M, 790B- size L, 890B- size XL
(In the shop have only S & M size for 1 piece by code and if you want more is pre-order. The goods in limited,
Luxury bed
Picture: dogbreederx.blogspot.com
(MM2)
Picture: sellersunion88.en.made-in-china.com
(MM1)
Picture: dogtravelpro.com
(MM3)
Picture: popgadget.net
(MM4)
55
Features: (MM1-MM4)
The Beds use the highest quality materials for warmth, durability and comfort.
Not same to other
Design luxury
Sale Price: MM1 = 1490B- only have size M
MM2 = 1990B- only have size M
(The goods in limited, product will change monthly or while stock lasts.)
Dogs Cage
Features:
Superior quality, heavy duty steel
dog cage Narrow bar spacing for
extra rigidity
Strong & safe construction
Available in 5 different sizes to suit
most breeds of dog
Two doors for ease of use, each with
double safety locks*
Tough ABS plastic tray can be
removed for easy cleaning
Can be fully erected from flat in
under 30 seconds
Mesh construction allows for proper
ventilation and visibility
Picture: cages-direct.co.uk
(CC1)
Sale Price : CC1 = 350B- size XS, 450B- size S, 550B- size M, 650B- size L, 750 size XL
(In the shop have S-M size for 2 piece by code and if you want more is pre-order. The goods in limited, product
will change monthly or while stock lasts
56
Foods for dogs divide into many types such as:

Although dog food doesn't come in as many shapes, colors, sizes, and flavors as
human food, there are still quite a few varieties to choose from. No matter which type you
choose, the most important factor in your decision should be finding a food that meets all of
your dog's nutritional needs.
There are five main types of dog food:
Kibble/Dry
Picture: dogbehavioronline.com
Dry food is the most economical type of

commercial dog food, and this is the reason that
many owners chose it for their dog. It also lasts for
a long time and does not need to be refrigerated.
Dry food can also help to keep your dogs teeth
healthy, since chewing crunchy dry food helps to
reduce tartar buildup. When it comes to choosing a
specific dry food, read the ingredients carefully,
and choose a brand that uses wholesome food as its
primary ingredient.
Canned
Picture: petbarn.com.au
Most dogs love canned or wet, food, and

it has a long shelf life, and is easy to find at
any supermarket, but it can be expensive. For some
owners, its definitely worth the expense, but not
every brand of commercial canned food provides the
protein that your pup needs. The real question is how
much digestible protein it provides. Indigestible
protein will pass through your dogs system without
being broken down into absorbable nutrients, so it's
pretty much useless to him.
Also, most canned food is about 75 percent
water. The higher the water content, the less nutrient
content, so the more food your dog must consume in
order to get the nutritional value his body needs. If you decide to feed your dog canned food,
it's best to go with a kind that's labeled "100% nutritionally complete."
57
Semi-Moist
Commercial dog foods shaped like pork chops,
burgers, or other meaty foods are called semi-moist
foods. These kinds of foods are the least nutritional of
all dog foods and contain many artificial flavors and
colorings. They can be given to your dog as an
occasional treat, but they should not be considered a
diet in themselves, as they do not provide the nutrition
that your pup requires.
Picture: petuniversity.com
Home Cooked
Some dog owners value the ability to be in
complete control of their dogs diet. A home-cooked
diet allows the owner to know for certain exactly
what is in everything her dog eats and to be
absolutely sure that his nutritional needs are being
met. Feeding your dog a home-cooked diet is time
consuming and expensive, but many owners think
the extra effort is worth the peace of mind they gain.
If you decide to feed your dog a home-cooked diet,
get well acquainted with canine nutrition so you can
be sure your dog is not missing out on any vital
nutrients.
Picture: petuniversity.com
Raw
A raw diet consists of raw meat, preferably
with some bones (never cooked bones, only raw) and
organs mixed in, as bones are a natural source of
phosphorus and calcium. This type of diet works well
for many dogs, since dogs have short intestinal tracts
and strong stomach acids, both of which make it easy
for them to consume and digest raw food. Before
transitioning your dog to a raw diet, talk to your
veterinarian about the benefits and risks.
Picture: pstrada.tumblr.com
( Source: http://www.petuniversity.com/dogs/health--nutrition/types-of-food/)
58
Most dog food products
Puppy:
Ingredients
Ground Corn, Chicken by-product Meal, Broken Rice, Corn Gluten Meal, Full Fat
Soybean Chicken Fat, Dried Whole Egg, Brewers Dried Yeast, Poultry Digest, Lecithin, Fish
Oil, Iodized Salt, Garlic, Vitamins and Minerals, Antioxidant, Flavoring and Food Coloring
Variety
Beef & Milk (SH1)

Product Size 500gm / 3kg / 7kg / 10kg / 20kg
Sale price: 55B-/259B-/569B-/669B-/1,199B-
59
Chicken & Milk (SH2)

Product Size 500gm / 3kg / 7kg / 10kg / 20kg
Sale price : 55B-/259B-/569B-/669B-/1,199B-
Guaranteed analysis
Crude Protein
min
28%
Crude Fat
min
8%
Crude Fiber
max
4%
Moisture
max
10%
Feeding guide
Feeding Amount (g./Day)
Dog Age & Weight
1-2 month
3-4 month
5-7 month
8-12 month
Toy : <5
50 - 100
65 - 130
75 - 145
70 - 140
Small : 5 - 10
100 - 170
130 - 225
150 - 250
155 - 260
Medium : 10 - 25
200 - 395
230 - 455
250 - 490
255 - 510
Large : 25 - 50
345 - 575
475 - 795
505 - 845
525 - 880
Daily Feeding
3-4
3-4
2-3
1-2
(Source: http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=27&Itemid=67)
60
Adult:
Ingredients
Ground Corn, Chicken by-product Meal, Broken Rice, Full Fat Soybean, Chicken Fat,
Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Vitamins and Minerals,
Antioxidant, Flavoring and Food Coloring.
Variety
Roast Beef (SH3)

Product Size 500gm / 3kg / 10kg / 20kg
Sale price : 55B-/217B-/565B-/989B-
Smoked Liver (SH4)

Product Size 500gm / 3kg/ 10kg / 20kg
Sale price : 55B-/217B-/565B-/989B-
Chicken & Egg (SH5)

Product Size 500gm / 3kg /10kg / 20kg
Sale price : 55B-/217B-/565B-/989B-
61
Guaranteed analysis
Crude Protein
min
23%
Crude Fat
min
8%
Crude Fiber
max
4%
Moisture
max
10%
Feeding guide
Dog Weight (kg)
Feeding Amount
(g/Day)
<5
80 - 150
5 - 10
150 - 250
10 - 25
250 - 430
25 - 50
430 - 730
(source:http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=22&Itemid=62)
62
Small breed
Ingredients
Ground Corn, Chicken by-product Meal, Broken Rice, Full Fat Soybean Chicken Fat,
Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Garlic, Vitamins and
Minerals, Antioxidant, Flavoring and Food Coloring
Variety
Roast Beef (SH6)

Product
Size
500gm / 3kg / 10kg / 20kg
Sale price : 55B- / 279B-/ 669B-/ 1,199B-
Chicken Liver (SH7)

Product
Size
500gm / 3kg / 7kg / 10kg /

20kg
Sale price : 55B- / 279B-/ 669B-/ 1,199B-
63
Guaranteed analysis
Crude Protein
min
23%
Crude Fat
min
8%
Crude Fiber
max
4%
Moisture
max
10%
Feeding guide
Dog Weight
(kg)
Feeding Amount
(g./Day)
1-2
50 - 80
2-3
80 - 100
3-4
100 - 120
4-5
120 - 150
5-6
150 - 170
(Source:http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=30&Itemid=70/)
64
Royal Canin Mini Light 8 Kg.
Royal Canin Mini Junior 8.5 Kg.
(LC1)
(LC2)
Price: 1,550 Baht
Price: 1,490 Baht
Royal Canin Mini Adult 8 Kg.
Royal Canin Mini Adult 15Kg.
(LC3)
(LC4)
Price: 1,590 Baht
Price: 2,350 Baht
(Source: http://www.royalcanin.co.th/)
65
Puppy Formula
Weaned puppies (PD1)
Chicken (PD2)
Liver (PD3)
Weight: 1.5 Kg.
1.5/8/15 Kg.
1.5/8 Kg.
Price: 155 Baht
155/595/985 Baht
155/595 Baht
Adult Formula
Meat (PD4)
Weight: 3.2/ 10 / 20 Kg.
Price: 240/599/1,029 Baht
Chicken-Liver (PD5)
Liver (PD6)
3.2/10/20 Kg.
3.2 / 10 / 20 Kg.
240/599/1,029 Baht
240/599/1,029 Baht
66
Snake for Dog

SD1
SD2
SD3
SD4
SD5
SD6
Features:
Sheet feed mixed. Commonly used
for dogs.
Dogs are able to eat as often as you
like.
Dog owners must be able to
provide different types of dog food.
So that the dog has enough
nutrients to meet the body's needs,
there are 50 grams in one
envelope.
Picture: huntergroupthai.com
SD7
SD8
SD9
SD10
SD11
SD12
(In the shop have SD1-SD13 have 10 pieces by

code, and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts
SD13
67
Code
Type
SD1
SLEEKY CHEWY SNACK STICKS (BEEF)
SD2
SLEEKY CHEWY SNACK STICK ( CHICKEN )
SD3
SLEEKY CHEWY SNACK STICK ( LAMB )
SD4
SLEEKY CHEWY SNACK STRAP ( BEEF)
SD5
SLEEKY CHEWY SNACK STRAP ( CHICKEN )
SD6
SLEEKY CHEWY SNACK STRAP ( LAMB )
SD7
SLEEKY CHEWY SNACK STICK ( BEEF & CHEESE )
SD8
SLEEKY CHEWY SNACK STICK ( BACON )
SD9
SLEEKY CHEWY SNACK STICK ( LIVER )
SD10
SLEEKY CHEWY SNACK STRAP ( BEEF & CHEESE )
SD11
SLEEKY CHEWY SNACK STRAP ( BACON )
SD12
SLEEKY CHEWY SNACK STRAP ( LIVER )
SD13
SLEEKY MUNCHY BONE 5 (4 PCS. / PACK)
Price
19 Baht
35 Baht
68
SD14
SD15
SD16
SD17
Picture: singpet.com
(In the shop have SD14-SD18 have 10 pieces by code, and if you want more is
pre-order. The goods in limited, product will change monthly or while stock
lasts.)
Code
Type
Price
SD14 JERHIGH BACON 80GM

SD15 JERHIGH MILKY STICK 80GM
SD16 JERHIGH SPINACH STIC 80GM
Miscellaneous
SD18 for
dogs divide into
many types such as:
SD17 JERHIGH STICK 80GM

SD18 JERHIGH CARROT STICK 80GM
35 Baht
69
Shampoo
SH1
SH2
SH3
SH4
SH5
SH6
SH10
SH11
SH12
SH7
SH13
SH8
SH9
70
Code
SH1
SH2
SH3
SH4
SH5
SH6
SH7
SH8
SH9
Type
SLEEKY WHITE ENHANCING DOG SHAMPOO 175
CC.FOR ALL SHADES OF WHITE COLORED COAT
SLEEKY BRONZE ENCHANCING DOG SHAMPOO 175
CC.FOR ALL SHADES OF BROWN COLORED COAT
CC. FOR ALL SHADES OF BROWN COLORED COAT
CC.FOR ALL SHADES OF BROWN COLORED COAT
SLEEKY BLACK ENCHANCING DOG SHAMPOO 175
CC.FOR ALL SHADES OF BLACK COLORED COAT
Price
50 Baht
85 Bath
135 Bath
50 Baht
85 Bath
135 Bath
50 Baht
85 Baht
135 Baht
SH10
SLEEKY DRY SHAMPOO 150 GM.
60 Baht
SH11
SLEEKY ODOR ELIMINATING SPRAY 500 CC.
100 Baht
SH12
SLEEKY DEODORANT SPRAY 500 CC.
100 Baht
SH13
SLEEKY DEODORANT SPRAY 200 CC.
80 Baht
(In the shop have SH2, SH5 SH8, SH9, SH10, SH11, SH12, SH13 have 10 pieces by code, and if you want more
is pre-order. The goods in limited, product will change monthly or while stock lasts.
71
Perfume
PF1
PF2
PF3
PF4
PF5
PF6
Picture: mypuppypetshop.com
Perfume Aqua Mist: Chic & Cham the Fragrance 10 in 1 Perfume Aqua Mist
Features:
Rich in nutrients will coat the skin of a pet, long lasting fragrance.
No alcohol substances for dogs and cats of all breeds.
With the fragrance of the perfume world. The combined value of 10 in the first one.
With unique features and one can not apply the hand against ultra-violet rays, UVA-B
sun.
Makes hair tangle-free. Spray on dry hair after bath, can massage the pet with
perfume.
Sale Price: 150 ml 225B(In the shop have PF1-PF6 have 5 pieces by code, and if you want more is pre-order. The goods in limited,
72
Dog Bowl
Picture: dog.com
(BD2)
Picture: groomers-online.com
(BD1)
Picture: candleandblue.co.uk
(BD3)
Dog Bowl features a non-slip rubber base, ensure even the most enthusiastic of dogs
will not be chasing their food bowl across the tiles. This classic dog bowl is available in a
range of vibrant colors.
Features: (BD1-BD3)
A sturdy and vibrant non-slip dog
bowl.
Color: Silver, pink or blue.
Size: 350, 500, 1000 or 2000ml.
Picture: puppytales.com.au
Sale Price:
BD1 = 50B- 350ml , 80B- 500ml , 100B- 1000ml , 150B- 2000ml, per bowl
BD2 = 100B- 350ml , 180B- 500ml , 250B- 1000ml , 330B- 2000ml, per bowl
BD3 = 300B- 350ml , 380B- 500ml , 450B- 1000ml , 580B- 2000ml.
(In the shop have BD1-BD3 have 2 pieces by code, and if you want more is pre-order. The goods in limited,
73
Dogs for sell

There are three species of dog that our company will sell.
Chihuahua
Chihuahua is Mexican dog species that was discovered around 100 years ago. They
are a toy dog that stands between 6 and 9 inches tall and they typically weigh less than 6
pounds. Their coats come in two variations, short and long. The long coat is soft and can be
either straight or wavy. The short coat is soft and dense. Both coat variations can come in just
about any color or color combination.
To care for this breed you will need to groom their hair daily for the long haired
version, and as needed for the short hair version. This is an indoor pet that is not suited for
extended periods of time outside. However, they do enjoy playing outside and going for short
walks. To manage this breeds temperament you need to socialize it and train it early. Some
of the health concerns that are associated with this breed include kneecap problems, eye
problems, and tracheal problems.
Chihuahuas are small dogs with BIG attitudes. Made famous by Hollywood, the
Chihuahuas are now popular dogs in the celebrity world.
The Chihuahua is the smallest breed of dog. But its spunky demeanor and personality
outshines its diminutive size.
(Source: http://www.dogbehavioronline.com/how-to-train-a-chihuahua/)
Chihuahua Origin
The Chihuahuas origin in Mexico is archaeologically proven and they are believed to
be descendants of the Techichi, the dogs most favored by the ancient Toltecs in Mexico.
The Techichis are pack canines and they hunt in groups. They closely resemble the
modern Chihuahuas but they are larger in frame and size. Ancient civilizations in Mexico
considered these dogs to be mystically endowed and they valued their existence very much.
The first Chihuahua was reputedly found in 1850 in old ruins near Casas Grandes in
the Mexican state of Chihuahua from which the breed gets its name.
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Chihuahua Appearance and Abilities

Chihuahuas are very small dogs but with robust build. They have distinctive facial
features that almost seem fierce and aggressive.
They have two varieties in terms of coats, the common smooth-coated variety and the
long-coated variety. Chihuahuas also come in different colors solid, marked or splashed.
All colors are accepted.
They are quick-moving little creatures. Graceful and sturdy in their movements, they
are very proud and intelligent dogs.
Chihuahua Temperament and Tendencies

They are very alert dogs and they are extremely territorial and protective. Chihuahuas
can be very wary of strangers and the unfamiliarity triggers their warrior-like spirit.
They are very attached to their owners and prefer to be with them at all times. They
dont want anything more than the absolute attention of their masters. Because of this, they
can be very jealous of their owners other relationships. Chihuahuas can be unwelcoming to
their masters friends and loved ones if it is not socialized properly.
Chihuahuas are also aggressive to other animals especially other dogs. It can be very
difficult to mix them with other pet dogs as they will battle other pets for supremacy. They
want to be regarded as the favorite of their masters. They tend to only get along with other
Chihuahuas. Chihuahuas prefer to stick to their own kind.
Chihuahua Training and Care

Since Chihuahuas have strong pack mentality, owners must take the alpha role.
Chihuahuas are relatively difficult to train but they will be impossible to train if the owners
dont establish dominance over the dog. Dont let them develop small-dog-syndrome, a
dominance related behavioral disorder.
Always be firm with your set of rules. Train them consistently with positive
reinforcement such as treats and praises. By the way, eat your food first before giving them
theirs. This will show the dog whose boss.
With Chihuahuas, you must always give time to pet them and show physical
affection. Attention and affection is vital for Chihuahuas sanity.
Although small, this breed is not for little children that are still boisterous and rowdy.
When there is a child near your Chihuahua, tell the child not to tease or provoke the
Chihuahua because they are easily annoyed and angered.
Socialization is very important for Chihuahuas. This will counter their fierce
tendencies. You should start early to help them develop into well-mannered dogs as they
mature.
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Housebreaking is fairly difficult but just like most small dogs, patience and
consistency is the key.
Pomeranian
The Pomeranian is a German breed that has existed since at least the 18th century. It is
suspected that they developed from a Spitz-like founding breed. This toy breed stands
between 8 and 11 inches tall and weighs between 3 and 7 pounds. They have a long and
fluffy coat that can come in just about any color. They are a very active and friendly dog,
however, they usually dont get along well with young children. They do make a great
companion dog for the elderly as they dont need a lot of exercise beyond what they get
running around inside.
Because of their very small size this breed can be difficult to house train as it is not
easy to catch the dog in the act of going to the bathroom on your floor. Use lots of
supervision when this dog is young in order to mold proper puppy behavior.
The Pomeranian, also called the Pom-pom or just Pom, is a small lively dog that is
extroverted in nature. It is a constantly alert and curious dog.
Pomeranians are one of the more popular dogs today. They are adorable little canines
that are great companion dogs as well as show competitors.
(Source: http://www.dogbehavioronline.com/how-to-train-a-pomeranian/)
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Pomeranian Origin
The Pomeranian is a spits type breed of dog. It is considered part German Spitz.
Hence, it is often referred to as the Toy German Spitz. The name Pomeranian was taken
from a region in Central Europe, Pomerania. Its small size classifies it as a toy breed of dog.
The Pomeranian was originally used to herd sheep. They were significantly larger and
heavier back then. Past Pomeranian owners include Marie Antoinette, Emile Zola and
Mozart. Queen Victoria was also fanatical about Pomeranians and subsequently made them
very popular in England.
Royalty preferred smaller breeds. So, breeders began shrinking the Pomeranians to
the now customarily smaller size of 4 to 5 pounds. Today, Pomeranians are considered
companion and show dogs.
Pomeranian Appearance and Abilities

The Pomeranian is a compact little dog with a fox-like expression. Pomeranians have
heavily plumed tail that are set high and lies flat on the back.
They have a thick double coat. The outer coat is long, straight, glistening and harsh in
texture while the undercoat is soft and dense. The coats are abundant, forming a frill which
extends over the shoulders and chest. The profuse stand-off double coat usually comes in
solid colors. Any solid color is allowed, but the most common are red, orange, white or
cream, blue, brown or black. Pomeranians are talented little dogs. They excel as watchdogs
and they have surprising agility. They also thrive in performing tricks.
Temperament and Tendencies of the Pomeranian

Pomeranians are lively and full of fun. They are very intelligent and eager to learn.
They want to be taught and will do their best to learn. Pomeranians are devoted and loyal to
their owners. They always seek companionship and want nothing more than to be with their
family.
They are docile and affectionate. Traits that endear them to many even to those that
are not really particular to toy breeds. Pomeranians are curious dogs; they are always alert
and always seem to be busy. Even though they always want to be around their owners, they
can be independent and capable of looking out for themselves.
With proper socialization, they can get along with other dogs and other household
animals. Pomeranians are extroverts, exhibiting great intelligence and vivacious spirits,
making them great companion dogs as well as a competitive show dogs.
Pomeranian Training and Care

Pomeranians requires a firm and consistent owner. As owners, you should never allow
Pomeranians to develop Small Dog Syndrome, a human induced behavior that makes small
dogs believe that they are the pack leader. This is quite common because Pomeranians are
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very adorable dogs that they are often treated like babies and not given any rules to follow.
Just like all dogs, treat them with natural authority and always assume the top spot of the
pecking order.
The Pomeranians very long, double coat should be brushed frequently. Dry shampoo
when necessary. Clean the eyes and ears daily and take the dog for regular dental checkups.
The Pomeranian is a constant shedder.
Yorkshire terrier
The Yorkshire terrier, is a toy dog breed that originated in Great Britain. They were
originally used as a lap dog and fashion accessory by Victorian aristocracy. Many dog
experts believe that this breed was created by crossing the Skye terrier, Clydesdale Terrier,
the Manchester Terrier, the Paisley and the Maltese.
The Yorkshire terrier is petite and it only stands between 6 and 9 inches tall and it
weighs between 3 and 7 pounds. They have a silk long coat that is variegated. Steel blue and
tan are common shades found in their coat.
They are sometimes hard to house train as it is difficult to catch them in the act of
going to the bathroom. It is important to supervise them at a young age to avoid them getting
in the habit of using your carpet as a bathroom.
(Source: http://www.dogbehavioronline.com/how-to-train-a-yorkshire-terrier/
Yorkshire terrier Origin

For adult Yorkshire Terriers, importance is placed on coat color, quality, and texture.
The hair must be glossy, fine, straight, and silky. Traditionally the coat is grown-out long and
is parted down the middle of the back, but "must never impede movement."
From the back of the neck to the base of the tail, the coat should be a dark gray to a black
color, and the hair on the tail should be a darker black. On the head, high chest, and legs, the
hair should be a bright, rich tan, darker at the roots than in the middle that shades into a
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lighter tan at the tips. Also, in adult dogs, there should be no dark hairs intermingled with any
of the tan colored fur.
Adult Yorkshire Terriers that have other coat colors than the above, or that have
woolly or extra fine coats, are still Yorkshire Terriers. The only difference is that atypical
Yorkshire Terriers should not intentionally be bred. In addition, care may be more difficult
for "woolly" or "cottony" textured coats, or coats that are overly fine.
One of the reasons given for not breeding "off-colored" Yorkies is that the color could
be a potential indicator of a genetic defect that may affect the dog's health; a careful health
screening can clarify if any health risks exist.
Puppy coats
A newborn Yorkshire terrier puppy is born black with tan points on the muzzle, above
the eyes, around the legs and feet and toes, the inside of the ears, and the underside of the tail.
Occasionally Yorkies are born with a white "star" on the chest or on one or more toes. Also, a
few Yorkies are born with a red tint in their coat, but that is only when the parents also have
this trait. It is also common to find white patch on one or more nails. These markings fade
with age, and are usually gone within a few months.
It may take three years or more for the coat to reach its final color. The final color is
usually a black/grayish color. P. H. Combs, writing in 1891, complained about show wins
awarded to puppies, when the dog's coat does not fully come in until three or four years old,
"and the honor of winning such a prize (for a puppy) can therefore be of but little practical
benefit to the owner" since the adult dog's color cannot be exactly predicted.
Yorkshire terrier Training and Care

Owners may trim the fur short for easier care. For shows, the coat is left long, and
may be trimmed to floor length to give ease of movement and a neater appearance. Hair on
the feet and the tips of ears can also be trimmed. The traditional long coat is extremely high
maintenance. To prevent breakage, the coat may be wrapped in rice paper, tissue paper, or
plastic, after a light oiling with a coat oil. The oil has to be washed out once a month and the
wraps must be fixed periodically during the week to prevent them from sliding down and
breaking the hair. Elaborate coat care dates from the earliest days of the breed. In 1878, John
Walsh described similar preparations: the coat is "well greased" with coconut oil, the dog is
bathed weekly, and the dog's feet are "carefully kept in stockings.
Temperament and Tendencies of the Yorkshire terrier

The ideal Yorkshire Terrier character or "personality" is described with a "carriage
very upright" and "conveying an important air." Though small, the Yorkshire Terrier is
active, loves attention, very overprotective and should not show the soft temperament seen in
lap dogs. Yorkshire Terriers, also known as Yorkies, are a little harder to train than some
other breeds of dogs. This results from their own nature to work without human assistance.
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Yorkshire terriers tend to bark a lot. This makes them excellent watch dogs because
they will sound the alarm when anyone gets near. This barking problem can be resolved with
proper training.
(Source: http://www.dogbehavioronline.com/how-to-train-a-yorkshire-terrier/)
Price of puppy
Score Grade
Type of puppy
Chihuahua
100,000 Baht
95,000-65,000 Baht
60,000-45,000 Baht
40,000-25,000 Baht
Pomeranian
85,000 Baht
80,000-65,000 Baht
60,000-45,000 Baht
40,000-25,000 Baht
Yorkshire
terrier
80,000 Baht
75,000-55,000 Baht
50,000-35,000 Baht
30,000-25,000 Baht
= Top Standard Grade

= Standard Grade
= Medium Grade
= Normal Grade
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Sensory and physical structure

The sensory perceptions of these dogs were developed to provide excellent and quite
different from us. Dogs can foresee everything through the nose. To find the traces, dogs will
know immediately that how old of it and they can know particular direction that their owners
move to. In addition the dog can recognize the smell that comes out from human body that
we are angry, sad or scared. The dog ears are erect, while we think that everything is quiet,
the dog can hear better and the sight is farther than human. Dogs can feel the even slightly
movement from the remote and clearly visible than in times of low light. However cannot see
the red (Rob, 2008, p.11)
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Picture: sadieshihtzu.com
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Dog Service
Dog grooming
Dog grooming is one of your dog's basic needs and an important part of dog
ownership. Just like people, dogs need physical maintenance to look and feel their best.
Fortunately, dogs do not need to bathe as often as people, but you do need to learn how much
grooming your dog actually needs and keep it on a schedule. Generally, a dogs grooming
needs depend on the breed and hair type. If your dog has a skin, ear or nail condition, follow
your veterinarians instructions regarding grooming your dog. It is also important to use the
appropriate grooming tools. Here are some dogs grooming basics to remember.
(Source: http://dogs.about.com/od/grooming/tp/5-Basics-of-Dog-Grooming.htm)
Bathing dogs
We know that bathing dogs can be a difficult task, especially with the varying care
that different coat types need. So if your dog has a double coat and you want to find the best
way to bathe them, you can find the information you need here. The same goes for long, wool
and smooth coats to ensure that when it comes to bathing dogs, weve covered every aspect
you are interested in.
COMBINATION COATS
Before bathing combination coat breeds you
should brush the fur to remove dead hairs and to
prevent matting. When bathing dogs with combination
coats, you need to ensure you clean right down to the
route of the hair as this is where dirt can become easily
lodged and hidden. Pay particular attention to the area
under the legs, as well as the stomach and groin area.
In this case it is recommended that you use a
conditioner on the rear of both sets of legs as well as
the tail to help the coat stay strong and healthy. Now it
is time to dry your dog.
1. Thoroughly towels dry the coat, starting with the head and ears. Work down towards
the face, then the body and finally the legs and paws.
2. Before using a dryer, a combination coat needs to be brushed to prevent knots and
tangles forming. A slicker brush is the best option for this as it will help to remove a
large amount of dead hair. Make sure you cover the whole body and that you brush
through the whole depth of the fur.
3. Once you have done this you can use a dryer and the brush together. Following the
growth of the fur, use the brush and dryer to cover all areas, ensuring the dog has been
thoroughly dried.
4. After you have done this, use a combination comb to produce a consistent finish.
(Source: http://www.groomers-online.com/article.php/288/combination-coats)
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DOUBLE COATS
It is vital that you brush double coated
breeds thoroughly before bathing them to
prevent matting and tangles. When bathing
them, you should ensure the shampoo and
conditioner is thoroughly massaged into the
dense areas of fur around the ears, legs,
stomach and tail. Now you are ready to dry
your double coated dog.
1. Thoroughly towel dry the coat as it can absorb a lot of water. Start at the front of the
dog around the head and work your way towards the tail, ensuring you cover every
area.
2. After you have completed this use your hand dryer on a warm temperature at a quick
speed. Cover the coat, again working from front to back if you wish, making sure you
pay special attention to the dense areas of fur mentioned above.
3. Once you worked over the whole body once do the same again, this time while using
a slicker brush to help remove any dead hair, reducing matting, and to reach the roots.
4. The look can be finished by using a comb to smooth the hair into place.
(Source: http://www.groomers-online.com/article.php/289/double-coats)
LONG AND WOOL COATS

With breeds that have wool and
long haired coats, mats and tangles can
occur frequently. This is why you must
brush the coat thoroughly before bathing,
as the matting will become worse if wet.
When shampooing your dog, be sure to
get to the root of the long or woolly hair
so that most of the dirt is removed. With
these coats it is recommended that you
shampoo the dog a second time so that
you can be sure your dog is fully clean.
Using a conditioner on these types of coat
is also helpful as it makes them look
much better and more manageable when
grooming.
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1. Let your dog shake the excess water off its coat as this will benefit you. Lay a towel
on your grooming surface to place your dog on. This will help absorb more water
while youre towel drying the upper half of the body.
2. When towel drying a woolly or long haired dog, be gentle. Rub too hard and the fur
will start to tangle, making your job much more difficult. Instead, pat the coat dry
until it is as dry as possible.
3. You can move on to using the hand dryer. Use a gentle airflow and be sure to protect
the eyes using your hand. You can use a slicker brush, such as the Lawrence Original
Slicker, to help keep mats and tangles at bay during this process.
4. After you have completed the head, work down the body using the same method with
the brush and dryer.
5. To finish the look use a combination comb to ensure there are no mats or tangles left
in the coat.
(Source: http://www.groomers-online.com/article.php/292/long-and-wool-coats )
SHORT AND SMOOTH COATS

When bathing dogs with smooth
and short coats, follow the same process in
the dog bathing guide. Once you have
towel dried the dog there are several
options that you can take as the next step.
On a warm day you can let the coat dry
naturally or use a human hair dryer if you
wish to. Dryers and blasters are available
specifically for use on dogs, with a product
such as the Pro 2000 Ionic Hair Dryer
being particularly useful for home
grooming. This section will guide you
through the process of drying smooth and
short coats, which should take around 15
minutes depending on the size of your dog.
1. Towel dry as much as possible, or
2. Once your dog has shaken, towels dry it as much as possible. Start with the body and
move up towards the head, paying plenty of attention to the ears. Now move onto the
legs and finally the tail, ensuring all areas have been dried.
3. You can now reach for the hand dryer. Starting with the ears, hold them in your hand
and use a medium heat until they are completely dry.
4. Now move onto the rest of the body, using a bristle brush to allow the air to reach all
areas of the coat. Make sure you dry all areas of the body, moving the brush
backwards and forwards as you do so.
(Source: http://www.groomers-online.com/article.php/290/short-and-smooth-coats)
85
WIRE COATS
Before bathing a dog with a
wire coat, be sure to brush it
thoroughly to remove any dead or
loose hairs, as well as to remove mats
and tangles. When bathing a wire
haired breed you must pay special
attention to the quick areas of hair
around the hind breeches, collar and
tail. A conditioner on this type of coat
is not particularly beneficial.
1. With your towel start to dry the front half of the body, working from the head
downwards. Then move down the body, covering all areas and ensuring that as much
moisture as possible has been removed.
2. Now set your hand dryer to a warm airflow and work over the coat, using a slicker
brush in your other hand. You may see a lot of loose hair on the brush during this
process but dont worry, it is completely natural.
3. When you have finished drying the dog, go over it again with a comb. This will
remove any loose hairs that are remaining, preventing them from falling out over your
furniture and clothing.
(Source: http://www.groomers-online.com/article.php/291/wire-coats)
86
Grooming by dog coat

Some aspects of dog grooming can be applied to all breeds, but there are variations
depending on what type of coat a dog has. This section will aim to identify the various needs
of several coat types and identify the best way for grooming different dog coats. There are
numerous things that have several variables when it comes to different breeds and they
should be done correctly to ensure your dog is healthy and happy.
Grooming different dog coats can be a tricky business if you dont know what you are
doing. Everything from bathing to brushing can, and sometimes does, differ and this section
will aim to highlight the differences and how they should be treated. The grooming kit that
you will need may differ, as well as how often your dog should be groomed and which areas
of the body need special care.
COMBINATION COATS
Breeds with a combination coat often need

a lot of regular grooming as one layer of the hair
is long enough to matt and tangle. Breeds such as
the Cocker Spaniel, Irish Setter and the Golden
Retriever have both a short coat and a longer coat.
The longer hair often needs high maintenance as it
can tangle if not groomed properly. Like most
breeds, they can be bathed between once a week
and once every 3 months, depending on the time
you have and what condition your dogs fur is in.
Before bathing a dog with a combination coat it is

essential to give it a through brushing to remove
any knots. If these arent removed they will become tighter when they get wet, making it
much more difficult to remove them. Combination coats require a large amount of grooming,
most of which can be done with a slicker such as the Ball Pin Slicker.
Start at the head of the dog, brushing in the direction of the coat. Using short strokes
will help you cover all areas and will gently remove mattes, rather than pulling at them. As
well as grooming the main areas of the coat, it is important with combination coated breeds
that you pay attention to the feathered areas too. These are often found around the legs and
tail, areas that can easily become tangled, so ensure you are thorough in these areas.
Once you have brushed your dog you can leave the process there or you can finish the
look using a comb such as the Resco Aluminium Maxi Combination Comb. This will help to
remove any loose hairs that are still in the coat, as well as smoothing it down and keeping the
coat looking smart.
(Source: http://www.groomers-online.com/article.php/144/combination-coats)
87
DOUBLE COATS
Breeds with double coats include
Border Collies, St Bernards and Siberian
Huskys. Within this coat type there can be
differences of coat length depending on the
breed but, in general, double coated dogs
need a lot of grooming. When a dog within
this category starts to shed its coat you will
need to remove all loose hairs on a regular
basis as they are prong to matting.
Dogs with a double coat, like most breeds,
can be bathed between once a week and
once every three months. However, they
should be bathed more regularly when they
are shedding their coat to ensure it remains
in top condition. Brushing the a double
coated dog is a much more methodical task than brushing most breeds as you need to be sure
you are taking care of the undercoat as well as the top coat.
Starting at the bottom, split the coat into manageable vertical lines that you can work
through. Lift each line to expose the undercoat and then work along it with a slicker such as
the Tuffer than Tangles Slicker Brush to remove any loose hair and matting, moving up the
body as you complete each line. Once you have groomed the main body, move your attention
to the smaller areas of the body. Using the same brush work around the head, tail and legs.
Finally, use a comb such as the #69 Spratts Comb to ensure all loose hairs have been
removed and that all hairs flow in the right direction.
(Source: http://www.groomers-online.com/article.php/145/double-coats)
HAIRLESS BREEDS
Dogs that come under the hairless breed
category are quite rare but usually require
different treatment than those with hair. Most
breeds within this coat type, such as the Chinese
Crested and the Mexican Hairless, have a small
amount of hair, usually found on the head, ears,
feet and tail. Due to the large amount of exposed
skin it will need regular attention, as well as
protection from the elements.
As well as the standard dog grooming equipment,
you will also need to purchase some baby oil or a
similar product to keep the skin healthy and in good condition. As the skin needs to be cared
for, it is recommended that you bathe a hairless dog once a week, or at least once a month.
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When drying the dog, the skin can be towel dried and any hair can be dealt with using a hand
dryer on medium heat.
While hairless breeds have a small amount of hair, if any, it is still important to groom
it in the correct manner. Any hair on the head should be brushed with a pin brush, such as the
Hund-1 Greyhound Pin Brush, to remove any tangles and the same process should be
followed on the tail. Any hair around the feet should be brushed with a slicker such as the
Ancol Hedgehog Brush, ensuring it is neat and tidy.
(Source: http://www.groomers-online.com/article.php/141/hairless-breeds)
LONG HAIRED BREEDS

Dogs with long coats are very highmaintenance, with their coats needing to be
brushed around three times a week or
more. Breeds such as Old English
Sheepdogs, Shih Tzus and Afghan Hounds
will quickly develop a matted coat if they
are not groomed often. In worse case
scenarios, the coat may have to be shaved
off if it cant be dematted.
Dogs with long coats should be bathed
between once a week and once a month,
depending on how dirty it gets and how
much time you have to spare. It is essential that they are brushed thoroughly before bathing
as any matts will become unmanageable if they get wet. When grooming a long haired dog,
an anti-static spray will come in handy as it makes the coat easier to brush. You can use a pin
brush such as the Maxi Pin Brush for grooming long haired coats, but make sure you cover
the whole coat thoroughly.
After you have sprayed the coat with your anti-static spray, start at the front of the
dog and brush the head, being extra careful as you do so. Once you have done this, move
onto the legs and brush each layer separately. Ensure you are being thorough so that all knots
and tangles are removed. After completing the legs, move on to the rest of the body while
following the same process. At this point you may want to use a slicker brush to groom the
friction areas under the legs.
Once all this is completed, go over the coat once more with a comb with wide teeth,
such as the Karlie Coarse Comb, to smooth the coat and remove any loose hairs. As long
haired breeds need regular grooming you will soon get used to this process, as will your dog.
(Source: http://www.groomers-online.com/article.php/147/long-haired-breeds)
89
SHORT COATS
Dogs with short coats can range in
size from a Pug to a Beagle, all the way up
to a Labrador Retriever. What they all have
in common is two layers of short coats,
making it quite dense and effective against
the elements. During moulting periods dogs
with a short coat can shed quite a lot of hair,
making it essential that they are regularly
groomed. Like dogs with smooth coats, these
breeds can be bathed anywhere between
once a week and once every 3 months,
depending on how muddy it gets.
The best way to groom dogs with a short
coat is by using a slicker brush such as the Mikki Dual Brush and Slicker. This will help to
remove the large amount of dead hair from the coat, collecting it all on the brush. Working in
a systematic fashion, start at the front of the dog and work your way towards the back,
making sure you cover the underside and legs as well.
With short coated breeds it is recommended that you comb the dog after brushing too.
Again, this helps to remove any loose hairs as well as any tangles that may be present; an
item such as the Oster Finishing Comb is perfect for this job. Use the same process as with
the slicker brush to ensure all areas are covered.
(Source: http://www.groomers-online.com/article.php/143/short-coats)
SMOOTH COATS
Dogs with smooth coats include breeds
such as Great Danes, Dalmatians and
Staffordshire Bull Terriers. They have one coat
of short hair that lies close to the body that is
shed quite regularly, although it is easy to
groom. As they only have a short coat they may
feel the effect of the elements, especially in
winter, so you may wish to buy a dog coat for
extra warmth.
Dogs with a smooth coat can be bathed between
once a week or once every 3 months, it all
depends on the time you have and how dirty
your dog becomes. After a bath a smooth coated
dog can be dried in the normal way and then
groomed using a bristle brush such as the Bentley Wooden Back Body Brush. Start at the
head and work your way towards the back of the dog using long strokes, ensuring all dead
hair is removed.
(Source: http://www.groomers-online.com/article.php/142/smooth-coats)
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WIRE HAIRED BREEDS

Dogs with wire coats include breeds such
as the Schnauzer, Border Terrier and West
Highland White Terrier. The wire part of the coat
is formed by the guard hairs that grow through
the softer undercoat. Full grooming should be
done by professional groomers, but regular
bathing and brushing can be done at home. Wire
haired breeds require frequent attention as they
can quickly become matted, especially as they
shed their coat.
Wire haired dog breeds do require some specific grooming that other hair types may not. For
example, terriers can easily get dirt stuck between their pads which causes discomfort so you
should check these regularly. Also, most wire haired breeds have copious hair around the
anus so it is essential you carefully trim hair away from this area to prevent soiling.
Dogs with a wire coat should be bathed between once a week and once every 12
weeks. When grooming these coats use an anti-static spray to help make it more manageable.
With these breeds, start at the back of the dog and use a slicker such as the Mars Flexi King
Slicker Brush to work in the direction the hair grows. After you have brushed each area, go
over it with a product such as the Karlie Combi Comb to remove any remaining knots.
Continue this process from the back to the front until you have covered the whole dog.
(Source: http://www.groomers-online.com/article.php/148/wire-haired-breeds)
WOOL COATS
Dogs such as the Bichon Frise, Poodles and
Irish Water Spaniels all have wool coats but there
are a number of types of woolly coat that range
from curly to straight. Wool dog coats are one of
the most high-maintenance types as they grow
continuously and can easily become matted if they
are not regularly groomed. If you wish to style your
dog, particularly Poodles, it is recommended that
you seek professional guidance.
Dogs with a wool coat should be bathed more
regularly than other dogs, between once a week and
once every six weeks. When grooming a woolen coat you will only need a slicker brush and
some anti-static grooming spray such as Groomers Revitalize Anti-Static Spray. The spray
will help keep the coat in a manageable condition and make it much easier to brush.
With wool coats it is best to start grooming at the head, brushing the top knot first.
Then move onto the ears and then the legs. If your dog has a short coat brush against the
growth of the hair, if it is longer brush with the growth. Now brush the rest of the dog,
making sure you remove all the tangles and mattes.
(Source: http://www.groomers-online.com/article.php/146/wool-coats )
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Grooming behavior depends on the purpose of the party.

Pet Quality: Dogs that has not met the standard strains but still have that pedigree dogs are
purebred. No cross breeds. Grooming salon for dogs will be required by the breed standard.
Show Quality: A Dog's true a distinguishing feature that be compliant with the real species.
Dogs are descended from ancestors of the contest and eligible for the contest. Dog Grooming
with these features are appropriate to the contest.
(Institute for small and medium enterprise development, 2003, p.10)
Form service.
Bathing + Grooming + nail + ears.
Bathing + nail + ears.

Grooming + nail + ears.
Eliminate Ticks - punch.
Hair Treatment
Hot Oil
Determining sale price

If a dog is no longer a health problem or a matted coat, pricing depends on many
factors, such as service dog salon size and weight of the dog or if the dog has health problems
and the condition of the hair, the price will increase. Price is not a fixed rate depending on the
difficulty of the task.
Form Service
Price Approximate Amount.

(Baht)
Bathing + Grooming + nail + ears.
250-400
Bathing + nail + ears.
80-200
Grooming + nail + ears
150-250
Eliminate Ticks - Punch.
50-200
Spa + Body massage
350-550
Hair Treatment
50-100
Hot old
150-400
Dog waste hair removal at point.

Nail
20
100-150
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Dog Training
: Basic Level is the training a dog about discipline of dog initially such as:
Basic command
To Sit:
1. Stand in front of you dog because if you're standing in front of your dog, they have
more focus on you, and you will be in a controlling position over him/her.
2. Hold the treat in the palm of your hand and close your hand. Put your hand near the
dog's nose.
3. Take the hand that has the treat inside and slowly move your hand over your pups
head and toward its tail.
4. Say your dog's name and give it the command "sit."
5. Right when your dog sits say "good dog" or "good boy/girl" and give it a treat.
6. Praise your dog abundantly and give your pet a treat for any movement that
resembles the sit position.
7. Release your dog from the sit position using the words "release" or "free"
command.
8. Repeat this trick for about five minutes so your dog can understand and
comprehend the trick. After awhile your dog may get bored so do it some more the
next day. Your dog will not need to be rewarded after a while once it learns the
command. But still reward him or her every once in a while.
(Source: http://www.ehow.com/ BY Nathan Fisher, eHow Contributor)
To Stay:
1.Be sure your dog understands a release command, such as "free" or "okay," before
teaching this command.
2. Place your hand, palm open, in front of your dog's nose and give the command
"Stay."
3. Say "Good" at the exact moment your dog exhibits the behavior you want.
4. Give the release command immediately after (within 1 to 2 seconds), followed by
treats and unlimited praise.
5. Reward your pet even if she only "stayed" for 1 second; and always offer rewards
for even slight indications of understanding.
6. Lengthen the amount of time your pet remains in the stay position very gradually,
and slowly move farther away.
7. Remember to give the release command after every successful "stay" as you
increase the length of time your dog must remain in the position.
8. Avoid going into another room until your dog fully understands the command.
9. Train in 5-minute sessions.
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To Lay Down:
1. Use food or a toy as a lure: Depending on your preference, grab your dogs favorite
toy or a few pieces of his kibble. Youll use your chosen lure to guide your dog into
the sit position. If you decide to use food, keep a piece in reserve as a reward.
2. Give the command Spot, down: Use your dogs name to make sure you have his
attention followed by the down command.
3. Lower the lure down to the ground and forward: Hold your chosen lure, either a toy
or food, at your dogs nose level. Once his attention is focused on it, bring the lure
down to the ground between his paws and then move it out away from him. The
movement of the lure should form the letter L.As your dog follows the lure he may
lower his chest to the ground and keep his hind quarters in the air. If this happens,
move the lure forward a little or back between his front paws to get your dog to lay
down completely.
4. Reward your dog as soon as he lays down in the proper position. The instant your
dogs belly touches the ground and hes in the correct down position, pet him and give
generous praise along with the lure as a reward. You want your dog to associate the
feeling of his belly touching the ground with the reward so you can connect that
movement to the down command.
To Give Paw:
1. Start teaching the dog to give its paw at as early of an age as possible.
2. Have the dog sit while facing you. Reach down and pick up the animal's right paw
while saying "shake" or "give me your paw."
3. Praise the dog in a soft tone. Release the paw and give the animal a treat as a
reward. Repeat the sequence four times in quick succession and then give the dog a
break for at least an hour. Repeat the session three times on the first day of training.
4. Start the second day of training by speaking the shake command three times before
lifting the paw. If the dog does not present its paw reach down and lift the paw while
giving the command. Praise the dog and offer a treat. Repeat the procedure until the
dog begins to lift its paw on its own.
5. Praise the dog profusely the first few times it properly executes the command.
Continue to offer treats until the dog shakes on command every time without fail.
6. Wean the dog off the treats gradually as it becomes accustomed to performing the
trick. For example, start giving treats every other time the dog executes the command,
then every third and fourth time. Reduce the frequency of using treats as rewards until
the dog continually responds to the command without the reward of a treat.
7. Continue to always reward the dog with praise wherever the animal performs the
command properly.
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To stand up on their hind legs:

1. with your dog in front of you, raise a treat above and slightly behind their head.
Lift it high enough so your dog has to push up on to their hind legs to reach it. When
they do, give the treat.
2. Gradually work on improving your dogs balance. When theyve got the idea, add
in the command, stand tall! With practice, your dog should learn to balance on their
hind legs for a couple of seconds or more.
If your dogs mastered this trick easily and youd like to take it to the next stage, try
our Play dead Training Academy video for more ideas. Service charge
(Source: http://uk.pedigree.com/health-and-training/training-your-dog/teach-your-dog-to-stand-ontheir-hind-legs)
To Squat:
Tools / materials
Collar
Traction rope
Dessert
Toy
Steps / methods
1. The training method is: first dog chain tied, and asked it to sit down. The beginning
of training must help the chain, because it is easier to control the behavior of dogs.
2. Dog face first to issue the password of "attention", grabbed the collar of the dog, to
help the dog to sit up.
3. Support the dog backs to it a sense of security. When the dog to sit up, to make it
back sticks to your legs, a hand holds on the dog's neck.
4. If your dog to resist the action can be taken to hand leaning on the neck with one
hand and patted the dogs chest to appease the position, let it rest assured.
5. Next, the leg is slightly bent, with his knee on the back of the dog, but we still need
to hand on the neck of the dog, gradually reduce the strength of support.
6. Continue to stand in the rear, but a little step back, do not hand on it, let the dog
stand on its own.
7. Please stand to the right side of the dog, the rope holding the dog with his left hand,
right hand assumed the posture of a fist, gently with your foot, right foot of the dog,
and guide it automatically standing.
8. Once the dog can be quite want to sit up after the immediate reward. The final
training is to untie the dog rope and try to extend the standing time of the dog.
9. Complete the action training, real-time untied the rope dog can stand up straight,
put attention beautiful posture.
(Source: http://www.howtox.net/how-to-train-dogs-squat-stand-it-58893)
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Service charge
Dog Training
Basic command course
Price
18,000 Baht
Excluding food and medical expenses. Divided into two installments paid 14,000 Baht
Period of training.
The basic course it takes about two months during the last month of training
dog owners must to learn how to use the dogs to be able to command and control
dogs.
Advance Level
To crawl:
1. Place a few treats in your hand, and give your dog the lay down command. Lay on
the floor with your dog within arms reach.
2. Facing your dog pat the floor, convince your dog to come towards you, and say the
word crawl. Do not use the word come or your dog may start to confuse the word
come with crawl.
3. If your dog starts to get up when coming towards you, very gently push your dog
down while you give the crawl command. Once your dog manages a short crawl to
you immediately give a lot of praise, petting, and a treat reward. Repeat this step at
least 3 times for no longer than 10 minutes. Try to do this at least twice a day.
4. When your dog is able to manage a short crawl, gradually increase the distance. As
your dog is crawling towards you say the word crawl over and over again until your
dog reaches you. Then give your dog plenty of praise and a treat.
5. Keep increasing the distance, and make sure you repeat the lessons at least twice a
day. Gradually phase out the treat rewards, but always, always give your dog plenty
of positive praise for following the command.
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To back up:
Teaching your dog to BACK UP is a valuable skill. If your pet likes to dash out the
door or crowd you going in or out, you can tell her to BACK UP so you can come and go
freely.
1. To teach your dog to BACK UP, begin first by working with her on a leash. Have
your dog walk a few steps with you. Give the command to STAY. Walk a few paces
out and turn to face your dog. (Your dog should remain standing. If she tries to sit,
correct her.) Begin to walk back to your dog. As you walk forward give the command
BACK UP. Most dogs will naturally back a few steps if you walk directly at them.
Make your movements natural and non-threatening. A frightened dog may turn and
run away! If your dog keeps moving away to the side, you can try the same exercise
between two couches. That way, there is only a narrow gully in which your dog can
maneuver. If you're in front of your dog, and moving toward her, she only has one
way to move backwards!
2. If your dog does not move at all, use a small amount of pressure with your hand or
thigh to your dog's chest as a signal to move back. Once your dog retreats a step or
two, praise her and give her a reward. As your dog masters this skill, try it with the
dog in a sitting position. This stage is a little harder, as it requires your dog to rise,
take a little hop-step back, and then return to the sit position. Once she can
reliably perform BACK UP on command, try removing the leash and giving the
command from a greater distance. Soon, she might even start break dancing!
3. Continue to practice this over and over. Always use a happy singsong voice and
lots of positive reinforcement. Eventually, your dog will understand what you want
her to do.
4. The way to success in teaching your dog tricks is patience, practice, praise, and
persistence. Every step in the right direction should be rewarded as though she had
just won the lottery. Tricks are fun learning how to do them should be fun, too.
To play dead:
1. Take your dog on a walk or have an active play session before beginning to teach
him to play dead. This will tire him and make him ready to lie down on command
2. Make learning a new trick fun for your dog. Always use praise and positive
reinforcement to encourage your dog to perform a new trick. Use a food treat to teach
your dog to play dead
3. Train your dog in basic obedience skills before beginning new tricks. He will need
to understand the command to sit before he can learn to lie down.
4. Tell your dog to sit. Hold a treat in front of his nose and quickly move it down to
the floor or ground. Say "Down" as you lower the treat. Your dog will follow the treat
with his nose and will soon be lying down when he hears you give the "Down"
command.
5. Notice which side your dog is leaning toward. Hold a treat in your right hand just in
front of his nose and move it in a circle. Your dog will follow the treat with his nose,
causing his head and upper body to turn over.
6. Give the command to "roll over" and push him over on his back so you can give
him a good belly rub and praise him in a happy, sing-song voice. Make him feel like
he has just done the greatest thing.
97
7. Reward him with a treat when he stays down lying on his back. Repeat this process
in 5 to 15 minute sessions until your dog has learned to lie down and roll over.
8. Start gradually changing from moving your hand in a circular motion and start
pointing at your dog, saying "play dead." Move farther away from your dog and give
the "play dead" command when you point at him. Eventually you will be able to tell
your dog to "play dead" and he will immediately flop down and roll over on his back.
To hold something:
1. Choose a crate. Pick a crate that is large enough for your dog to turn around in and
stand up in comfortably. If your dog is not full size yet, purchase a crate that will be
big enough for him when he is an adult. Use dividers to make the crate smaller. If the
crate is too big, the dog may use part of it as a bathroom which defeats the purpose.
2. Acquaint your dog with the crate. Your dog will probably not like the crate
immediately. Work slowly and help him feel comfortable with the crate by throwing
in treats or toys to lure him inside. Praise him while he is in the crate. Start by leaving
the crate open, then close the crate for longer and longer periods. As the dog becomes
more comfortable, practice leaving him inside the crate alone for a few minutes. Make
sure you say your training word, such as kennel or bed, every time he goes into
the crate so he will associate that action with the command.
3. Establish a schedule. Dogs will do better with crate training if they are on a set
schedule. Because dogs will need to use the bathroom within 30 to 60 minutes of
eating or drinking, you should arrange his feeding schedule so you can take him out
when he needs to go
4.Leave your dog. Once you have established the schedule and helped your dog feel
comfortable with the crate, you can begin leaving him in the crate while you are at
work. Use the command and treats to lure your dog into the crate, praise him, and
leave.
5. Take your dog outside immediately. As soon as you come home, go to the crate.
Either let your dog go out into his fenced backyard or put him on a leash to go outside
with you. He will have to use the bathroom so stay outside with him until he goes.
When he does, praise him enthusiastically so he will realize this is a desirable
behavior.
6. Clean the crate, if necessary. Dogs sometimes have accidents in their crates during
the early stages of training. Make sure to thoroughly clean the crate if this happens.
Use a cleaner that will destroy the enzymes in the bathroom so the smell is destroyed.
If the smell remains, the dog may assume his crate is an appropriate bathroom spot.
7. be consistent and patient. Keep your dog on the same feeding and bathroom
schedule all week long. Also, be patient and realize crate training dogs takes time.
House training will not happen overnight for any dog but housebreaking some dogs
will take longer than for other dogs
98
To weave poles:
1. Get your dog's attention; your dog will need to have a certain amount of respect and
discipline to attempt pole weaving. This will include listening to you and paying
attention to your commands with rewards.
2. Line the weave poles in a staggered position. This will allow the dog to pass
through with minimal to no weaving. This will give the dog a basic understanding of
what is expected of him with each pole. Complete this task several times to ensure
proper understanding between you and the dog.
3. Move the poles closer together creating a tight space for the dog to pass through.
You will notice the dog moving its body slightly to pass through all the poles. This is
the beginning of the weaving process.
4. Reward the dog after every completed task. This will encourage the dog to continue
with excitement.
5. Push the poles together so they are aligned straight. This will require the dog to
make a full weave motion in order to get to the end of the course and receive his
reward.
To jump over obstacles:
1. Research the breed of your dog to see if jumping is recommended, or if it is not a
good idea for your particular breed of dog. Also read to see how high you can expect
your breed to be able to jump.
2. Make an appointment with the vet before beginning to teach your dog to jump. No
matter what breed of dog you have, it is important to make sure she has a clean bill of
health before beginning jumping. If she has any conditions that make it not good to
jump, your vet can tell you.
3. Start with a jump that is not higher than 6 inches off the ground when you begin
training. Put the jump out in the yard with the dog and let him get familiar with it.
Leave the jump in the yard for a couple of days so he learns it is not something to
fear.
4. Lead the dog to the jump by holding onto her collar. Hold a treat in your other hand
and extend it to the other side of the jump. Give the verbal command "jump."
5. Move the treat to the dog's nose and then back it up again to the other side of the
jump. At the same time, put pressure on the dog's collar towards the treat and the
jump.
6. Praise the dog with enthusiasm when she jumps over the obstacle, and give her the
treat.
7. Increase the height of the jump gradually, after he has mastered the initial jump. Be
sure to stay within the recommendations for your dog's breed.
99
Service charge
Dog Training
Price
Advanced Training Course
10,000 Baht
This price your dog must has completed its training of basic course first, excluding
food and medical expenses.
Period of training
Advanced courses will be month to month. All the command will depend on
the potential of dog.
Condition
All dog breeds can be trained.
The age of a dog shall not be less than five months or vaccination full course.
Dogs must not have flea and non-infectious
Dogs must be eating only premium food grade.
Dog owners can visit as often as you like.
All dogs will swim at least 1 time a week for strengthen muscles.
100
How to learn the dog language?

Dogs have a language that allows them to communicate their emotional state and their
intentions to others around them. Although dogs do use sounds and signals, much of the
information that they send is through their body language, specifically their facial expressions
and body postures. Understanding what your dog is saying can give you a lot of useful
information, such as when your dog is spooked and nervous about what is going on, or when
your dog is edgy and might be ready to snap at someone. You do have to look at the dogs
face and his whole body.
To help you, I have created a sort of visual version of a Berlitz phrase book to allow you to
interpret the eight most important messages your dog is sending to you.
1. Relaxed Approachable
Picture: 27to30.wordpress.com
This dog is relaxed and reasonably content. Such a dog is unconcerned and unthreatened by
any activities going on in his immediate environment and is usually approachable.
101
2. Alert- Checking Things Out
If the dog has detected something of interest, or something unknown, these signals
communicate that he is now alert and paying attention while he is assessing the situation to
determine if there is any threat or if any action should be taken.
3. Dominant Aggressive
This is a very dominant and confident animal. Here he is not only expressing his social
dominance, but is also threatening that he will act aggressively if he is challenged.
102
4. Fearful and Aggressive
This dog is frightened but is not submissive and may attack if pressed. A dog will generally
give these signals when he is directly facing the individual who is threatening him.
5. Stressed and Distressed
This dog is under either social or environmental stress. These signals, however, are a general
broadcast of his state of mind and are not being specifically addressed to any other
individual.
103
6. Fearful and Worried
This dog is somewhat fearful and is offering signs of submission. These signals are designed
to pacify the individual who is of higher social status or whom the dog sees as potentially
threatening, in order to avoid any further challenges and prevent conflict.
7. Extreme Fear- Total Submission
This dog is indicating total surrender and submission. He is trying to say that he accepts his
lower status by groveling before a higher ranking or threatening individual in the hopes of
avoiding a physical confrontation.
104
8. Playfulness
Here we have the basic invitation to play. It may be accompanied by excited barking or
playful attacks and retreats. This set of signals may be used as a sort of punctuation mark to
indicate that any previous rough behavior was not meant as a threat or challenge.
( Source: http://27to30.wordpress.com/2012/02/02/nous-aimons-les-animaux-quest-ce-que-vous-pensez/)
105
Dog Hotel Dog Day Care

(Size S) (< 11 kg)
(Size M) (>11 23 kg)
Accept taking care of dog seven days a week or festival, 20 Dogs is mix for tack care
the dog thoroughly, clean the inside and outside at all times, prevent harm and missing, have
snacks for dog, service of IP camera for sent the picture of your dog by Line,Whatsapp etc.
Routine
08.01-11.00 Exercise
11.01-15.30 stay in the dog house.
15.31-18.30 Exercise
18.31-22.30 stay in the dog house.
22.31-23.00 the late piss.
23.01-08.00 stays in the dog house.
Regulations for a dog.
Open 9:00 to 18:00 a.
All times are by appointment only.
Get a dog up to 10 years of age.
Get a dog and walk normally visible.
Get a dog is sick. No diseases.
Omission of the dogs had a fierce growl.
Omission of the dogs with flea.
Suspend deposits during the breeding female dogs.
Cease to dogs weighing over 23 kg. higher.
Cash only.
Dogs bite other dogs. Owner must pay for all drugs.
Dog bite Moderators. Owner must pay for all drugs.
Leave all the dogs that come to the concert's anti flea spray.
Leave the dog daily. (Fan) This price except New Year and Songkran.
(Size S): 50 baht / day (70 meals / day).
(Size M):60 baht / day (80meals / day).
Offers a full 3 days. Dog gets a bath + driver + hair trim hair free grace.
Leave the dog weekly. (Fan) This price except New Year and Songkran.
(Size S): 340 baht / day (includes food 470 baht)
(Size M):410 baht / day (includes food 540 baht)
Dog gets a bath + bath solution to get rid of fleas, ticks, high quality + Drive + trim fur coat
free grace.
106
Leave the dog monthly. (Fan) This price except New Year and Songkran.
(Size S): 1,450 baht / day (includes food 2,070baht)
(Size M):1,750 baht / day (includes food 2,370 baht)
free grace.
Leave the dog daily. (Air conditioner) This price except New Year and Songkran.
(Size S): 150 baht / day (170 meals / day).
(Size M):160 baht / day (180meals / day).
Offers a full 3 days. Dog gets a bath + driver + hair trim hair free grace.
Picture: zimbio.com
Leave the dog weekly. (Air conditioner) This price except New Year and Songkran.
(Size S): 1,040 baht / day (includes food 1,170 baht)
free grace.
107
Leave the dog monthly. (Air conditioner) This price except New Year and Songkran.
(Size S): 4,450 baht / day (includes food 5,070baht)
free grace.
Picture: zimbio.com
Picture:petsmyfriends.blogspot.com
108
Chapter 3
Marketing Feasibility
Study
109
Market Analysis
General Environment Analysis
Picture: eiamsri.wordpress.com
Political Factor:
The news nowadays reported that the numbers of dogs that attacked or killed people
were increasing because most dogs lack intention from owners; receive wrong treating or
escaping dogs. Some dogs bark and make a loud noise which annoys other people. From all
these reasons, the government enacted the law about raising animals.
14
When going outside with a dog, making sure that you keep your dog under close
control, keep your dog safe, are sure that dogs do not annoy other people, and its very
important to clean up the dogs faces. Moreover, before owners driving out home, owners
have to keep the dog in a cage. Everything owners do without keeping their dog safe, owners
can be fined up to 6,000 baht or be in jailed because it is an offence under Section 59.
15
Owners should be with dogs every time going outside, and be sure that a dog is on a
leash especially the fierce dog like Rottweiler. A leash should be long 50 centimeters and
dogs walkers should older than 15 years old, and clean up the dogs faces. If owners do not
follow the rules, it is an offence under the Public Health Act 1992; owners can be fined up to
5,000 baht or be in jailed. If the victim or other people want to complain, they need to take
picture or have any evidences to sue dogs owner. If dogs bite other people, owners have to
pay double fine or compensate for damages. If dogs annoy or bite people around the
developed housing, owners can be fined 1,000 baht or donate 500 baht.
14
http://natjar2001law.blogspot.com/2010/12/blog-post_07.html
15
http://www.siamturakij.com/home/news/display_news.php?news_id=413363961
110
16
For some special dogs, its necessary to muzzle the dog when going outside, walk
on a leash and a leash needs to be long 50 centimeters. The dog walker should older than 15
years old. If owners do not follow the rules, owners can be fined 10,000 baht according to the
Public Health Act 1992. All the special dogs are PittbullTerria, Bull Terria, Staffordshire
Terria or any dogs that had recorded on harming human.
From all these rules cause many people afraid and hesitate to raise dogs or having a
walk with dogs outside because they are afraid that their dogs may harm other people.
Moreover, it also reduces the number of dogs customers in pet shop and pet center service.
17
Government also specify the measure on keeping the environment to suit for living
by protecting people from any troubles, dangerous animals and any pathogen from dogs.
From many acts, owners need to be take care and control their dog away from harming
people, which cause many owners realize that there will be many expenses on vaccinating
their dogs, and from this high expenses, there will be many dogs are abandon in the future.
Step on transporting dogs via domestic travel
Transporting alive dogs: (Unaccompanied live pets - ULP): The rate for freight charge is
decreased 50%
The condition for animal transportation:
Thai Airways may accept only pet i.e. dogs and cats to be carried into the passenger cabin
provided that:
Such pets are accompanied by passenger.
Pet must be odorless, healthy and not pregnant.
Its weight including container must not exceed 10 KG.
Container must be leakage proof with maximum dimensions of 55x37x30 CM.
Container must be spacious enough for pet, has a possibility for fresh air to come.
Each passenger may bring only one container, and each container can include only
one pet.
Animal must come from an area where animal diseases are under control and free
from signs of infectious, contagious diseases including ectoparasites.

The country has been free from rabies at least 12 months or the animals are
vaccinated not less than 21 days prior to the departure.

Health Certificate must be in English only, signed or further endorsed by a full time
authorized government veterinary clinic of the exporting country and must stated
number, species, breed, sex, age, color or animal identification.
16
17
http://203.155.220.217/ehd/2009/downloadfile/ /C .pdf
.http://www1.port.co.th/eauction/inf_detail.php?sid=240
111
To comply with the notice of the Department of Livestock Development in Thailand,
following animals are not permitted to be transported into Thailand: Pitbull Terrier or
American Staffordshire terrier.
(Source: http://www.thaicargo.com/th/promotion/promotion.asp)
Live Animals
The acceptance of live animal consignments is subject to the conditions as described
in the IATA's Live Animals Regulations which are closely related to the type of
animals, type of aircraft, temperature at origin, en-route and destination, and
availability of animal attendant.
Animals in a consignment must be well fed and watered 12 hours before transporting.
If needed, food and watered should be provided.
Packing must be clean, leak-proof and escape-proof to allow safe handling during
carriage. A special "Live Animals" label shall be affixed with the handling
instructions completed.
Additional articles such as food accompanying the shipment must be included in the
chargeable weight and if being shipped as separate pieces, marked as forming part of
the shipment.
Confirmation must have been received of reserved space on flights and possible
connecting flight(s) of other airlines up to the airport of destination.
Live animals may not be consolidated with other goods but a consolidated shipment
may be wholly composed of live animals.
Health documents and Shipper's Certification for Live Animals are generally required
for every shipment of live animals.
(Source: http://www.oocities.org/thaicargo/domestic/avi.htm)
112
In solution: we find solutions to these problems by Animal ID chip, which is the basis of the
RFID technology that TIDI researched and designed by the standard ISO 11784-85, which is
standard of the animal identification, By format of the data in a systematic and chip data in to
animals and use machine-readable to scan the data, which can indicate data within the dog's
owner, where it coming, history of dog injection, what species, etc., which can reduce the
time to check the data of dog when transportation and less cost.
Embedded microchip in the dog is a standardized and precision for monitoring and ensuring
that it is safe to transport and the owner
(Source: http://www.bloggang.com/mainblog.php?id=vastoday&month
=30-09-2007&group=10&gblog=9)
113
Social Factor:
In the society of high competition including with the changing of environment such as
traffic jam, crimes, addiction, finance problems and so on affect the stress on people and
cause many people to suicide. 18From the poll showed that many Thai businessmen get stress
and ranked in the fifth worldwide; next below Greece, Chinese, Taiwan and Vietnam.
On 4 February 2012, Mr. Hien Passco, the executive director of Grandtorntan
Thailand revealed that the survey about the stress of the executive director and the Chief
Executive Officer among 39 group member economies in 5 major industries comprised with
manufacturing, servicing, trading, constructing and industry showed that Thai executives got
stressed and ranked in the fifth of the world within the past 12 months. 55% of Thai executive
got stressed and Greece businessmen got stressed 67%, Chinese businessmen got stressed
60%, Taiwan businessman 57% and Vietnam 56%
Mr. Hien said that the cause of stress is the flooding in Thailand last November and
the number of stress increase from 10% to 55% within one year. There are many ways that
Thai executives use to relax from stress; 33% are playing sport or exercise, and 32% are
doing activities at home. Mostly Thai executives have only 8 days for vacation a year;
Japanese have 5 days and Chinese have 7 days for their vacation a year. On the other hand,
people in Netherland, Russia and Denmark have long vacation and they get lower stressed.
Most people choose to stay with themselves quietly or going out for relax instead of taking
care their pets.
(Source: http://www.dailynews.co.th/thailand/10850)
Technological Factor:
19
Technology is developed too fast and related to everything in our daily life. The
development of technology changes our society to the world of communication. The advance
of technology helps us communicate easily throughout the world. There are many advantages
of technology such as entertainment, communication and working. All of these things cause
people far from natural or stay with their pets. In the past, people stay with dog as their
friends, but now people choose technology to be their friends instead of dogs. As now
technology can do everything like raising animals, and it is really like the real activity or
some people buy robot to protect their home instead of using dog. The comfortable of
technology affect the dog business so much as they think technology can help them more.
18
19
http://www.dailynews.co.th/thailand/10850
http://202.28.25.135/~chetta/website/work/Technology/assignment_01.htm
114
Picture: gototechcctv.com
Picture: tabletthai2012.blogspot.com
Picture 1: Technology toy

Picture 2: The security camera is used to protect our place instead of dog.
Picture 3: The advanced technology which is used to communicate and used for entertaining
, relaxing instead of playing with pet.
But that may not be a replacement same dog in 100% because CCTV cameras can
only capture the scene after have the thief that made owner aware and careful to delay.
But 20dogs can bark when people unfamiliar both in the day and night, the sound of the dog
make owner and neighbor beware immediately when have the problem in time and not only
the protection of human, the dog can barking beast chases as well as snakes, etc.
Second, toy technology created to replace the real dog but it with a limited system,
non-diversified, touch unrealistic. Unlike dogs, that can communicate, and how they make
you feel like a real intelligent, honest, a playful of dog, etc. Which people who pet the dog
can help the mind of the people as well.
Finally, the use of technology of communication in the loneliness of human Which
may not be available 24 hours a day, which the world may addicting on-line media to
consume too much ,so make the people not a reality and sick if not relax enough. But dogs
can also become friends with sincerity and do not impair the health of the rest.
20
http://www.thaihomealarm.com/article/%E0%B9%80%E0%B8%AB%E0%B8%A5%E0%B9%87%E0%B8%81%E0%B8%94%E0%B8%
B1%E0%B8%94-vs-%E0%B8%AA%E0%B8%B8%E0%B8%99%E0%B8%B1%E0%B8%82-vs%E0%B8%81%E0%B8%A5%E0%B9%89%E0%B8%AD%E0%B8%87%E0%B8%A7%E0%B8%87%E0%B8%88%E0%B8%A3%E0%
B8%9B%E0%B8%B4%E0%B8%94-vs%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8D%E0%B8%B2%E0%B8%93%E0%B8%81%E0%B8%B1%E0%B8%99%E0%
B8%82%E0%B9%82%E0%B8%A1%E0%B8%A2
115
Economic Factor:
First of all, the primary factor affecting the price of product is based on the law of
demand. There is an inverse, or negative, relationship because price and demand, or the
amounts of product consumers are willing to purchase. Consumers generally want to buy
more of a product when the price is low and less when it is high.
The second is elasticity of demand that refers to how sensitive consumers are to the
price of a specific product. Products with high elasticity are those in which a slight increase
in price will lead to consumers demanding less, or less revenue generated for the product. A
product may be highly elastic if there are various substitutes for it, if it is a luxury good or if
it is a product or service that consumes a large portion of the consumers' income. Very
inelastic goods tend to be items that are seen as necessities. A change in price is likely to
have no, or very little, change in the quantity demanded. An example of this would be
gasoline: Since it is required to fuel your car in the short term, there is likely to be little
change of quantity demanded based on a price fluctuation.
Moreover, the type of market that the product or service is being sold in affects
pricing decisions, for example, in a perfect competition there are many buyers and sellers of a
standardized product, so firms in this market are described as "price takers," which means
they cannot individually influence control over the price. If they desire to sell the product,
they must adhere to the market price. At the opposite end of the spectrum is an oligopolistic
market, where there are a small number of firms dominating one market. Since one firm is a
substitute for another in this type of market, consumers are very sensitive to price and will
quickly switch to another firm for the best price.
In Addition, during a recession prices tend to be lower as consumers are spending less
and demanding lower prices. After merchandise has been languishing on the aisles or in the
store for so long that it becomes a liability to the firm, the store slashes prices in order to
move older inventory. This is particularly true in the start of a recession when manufacturers
and retailers are projecting their sales on an assumption they will be operating in a stable
market. As evidence of the recession mounts, prices must be lowered in order to move this
merchandise and reduce the loss.
116
Competition Analysis (3C Analysis)

Competitor Analysis
About the analysis of competitors, we will show a comparison about competitors that
are assembled on the pet business situation in Chiang Rai. However, since the establishment
of that is most of it is clinic, so can less competition. And competitors who that have
complete business it very less in Chiang Rai. There are only a few of which are reflected in
the establishment of our line of business. And this list below can show of name of shop in
Chiang Rai
From a random survey of dog service
In Chiang Rai
30 November 2 December and 4 December 2012
By Call & Drive
0 = No service, 1 =Have little service, 2 = Have service
Place of Dog service
A. Muang
Grooming
Food &
Equipment
0
Sell Puppy
Training
Treatment
Day Care
1. Rimkok Veterinary
House:
2.Sahamit Pet Hospital
3.Pet Hospital
4.Ban Sud San Rak
5. Plant doctor /
Veterinarian.
6. Jum Nong
Veterinarian.
7. Veterinary house.
8. Raj Cha Yo Tha

Veterinary houses.
9.Ta-sud veterinarians
10.Chaing Rai
Rajabhat Pet Hospital
11.Dog Doo Dee Clinic

located near Mae Fah
Luang University
12. Ban jaow toob
117
Address From a random survey of dog service in Chiang Rai

1. Rimkok Veterinary House:
89/1 Rimkok, Muang, Chiang Rai 57000 Tel: 08-1884-3637
2. Sahamit Pet Hospital:
109/4-5 Sahamit Road, Robwieng, Muang, Chiang Rai 57000

Tel: 0-5371-6840
3. Pet Hospital:
20/3 Sankong Luang Road, Robwieng, Muang, Chiang Rai

57000 Tel: 0-5375-6838
4. Ban Sud San Rak Store:
140/5 Super Highway Road, Robwieng, Muang, Chiang Rai

57000 Tel: 0-5374-6468
5. Plant Doctor Veterinarian Store:
93/6 Prasopsuk Road, Robwieng, Muang, Chiang Rai

57000 Tel: 08-9846-5564
6. Jum Nong Veterinarian:
20/5 Nong Bua Road, Robwieng, Muang, Chiang Rai 57000

Tel: 0-5374-2375
7. Veterinary House:
407 Soi 12 Sankong Luang Road, Robwieng, Muang, Chiang

Rai 57000 Tel: 08-1602-1052
8. Raj Cha Yo Tha Veterinary House:
88/5 Raj Cha Yo Tha Road, Robwieng, Muang,

Chiang Rai 57000 Tel: 0-5374-4466
9. Ta-sud veterinarians:
115 M. 3 Phaholyothin Road, Muang, Chiang Rai, 57000
10. Chaing Rai Cha Pat Pet Hospital:
80 M. 9 Paholyothin, T.Ban Du, A. Muang ,Chiang Rai 57100
11. Dog Doo Dee Clinic:
M.2 Baan-san-ton-kok, T. Ta-Sud A. Muang, Chiang Rai

Tel: 085 838 3845
12. Ban jaow toob:
Sankong Luang Road, Robwieng, Muang, Chiang Rai 57000

Tel: 089-7592176
118
PERCENT
The survey of dog service in Chiang Rai

2012
70
60
50
40
30
20
10
0
Dog
Treatment
Food &
Equiment
Grooming
Day care
Sell puppy
Training
Tpye of service
The survey found that the property will mainly focus on the treatment of animals,
rather than by a percentage of 70 percent and sales of the dog equipment & dog food is 10
percent, grooming is 10 percent and day care is 10 percent of the business and 5 percent of
sell puppy and could not find anywhere that have training dogs in the business.
Therefore, T-Cup Dog Center is the first in Chiang Rai province gathered services for
the dog in one place, so that it convenient to choose the service and featured the ability to
meet the needs of our customers use the service satisfactorily with the best service.
Location of compentitor :
Sahamit Pet Hospital: 109/4-5

Sahamit road,T. Robwieng,
A.Muang, Chiang Rai.
Tel: 0-5371-6840.
Advantages:
1. Located near to downtown.
Disadvantages:
1. Crowded, close to the community.
2. No place to parking.
3. Far from suburb.
119
Jamnong Veterinary: 20/5 Nong Bua road,

T. Robwieng A. Muang, Chiang Rai
Tel: 053-742375
Advantages:
1. Located near to downtown.
Disadvantages:
1. Crowded, close to the community.
3. Smaller
4. Dirty
5. Have Fetid
6. Locate a store difficult for people outside
the area
Dog Do Dee: M.2 Baan-san-ton-kok,

T. Ta-Sud A. Muang, Chiang Rai
Tel: 085 838 3845
Advantages:
1. Located near to Mae Fah Luang
University
Disadvantages:
2. Smaller
4. Dirty
5. Have Fetid
6. Far from town
7. Limited of product
120
Animal Hospital (Dr.ar-non): Rd. San

Khong Luang T. Robweang A. Muang
Chiang Rai
Advantages:
1. Big stores.
2. Have two stores.
3. Open 24 hours.
Disadvantages:
1. Shop has impurities.
.
2. No parking for customer.
3. Internal food store has a foul odor.
4. Employees do not welcome to
customer
5. Locate a store difficult for people
outside the area
Chiang Rai food pet: Rd. prasopsuk

T. Robweang A. Muang Chiang Rai
Advantages:
1. Big stores.
2. Have many animal foods for select.
Disadvantages:
outside the area.
2. Employee is working not a system.
3. Employees do not welcoming
customers.
4. The stores don't clean.
5. Have dog foods but not have
accessories for dogs.
121
Rd. San Khong Noi T. Robweang

A. Muang Chiang Rai
Advantages:
1. for customers that need dog food
low grade.
Disadvantages:
1. Not have store name.
2. Not have reliable.
4. Small stores.
outside the area.
6. Dog food is low grade.
7. Have little dog foods for decision
to buy.
Rd. Sanambin T. Robweang A.

Muang Chiang Rai
Advantages:
1. Have many dog foods for
select.
Disadvantages:
3. Locate a store difficult for
people outside the area.
5. Have many product but
small stores cause not easy to
buy product.
122
Rd. prasopsuk T. Robweang A.

Muang Chiang Rai
Advantages:
1. Big stores.
2. Have many animal foods for
select.
Disadvantages
3. Locate a store difficult for
people outside the area.
5. Have dog foods but not have
accessories for dogs.
Conclusion disadvantages of the location of competitors.
Far
Fetid
15
Limited
Smaller
8
5
Dirty
15
No Relation
No Store name
No Parking
12
5
35
Concluded that most competitors will be disadvantages for Location or taking care of
the store show that, which is about 35% there is no parking available. A Minor smells and
clean accounted for 15% so make the customers don't want to come in and credible. The
theme of the service that not have a good relationship with customers is 12%, the product is
limited and does not come Tarragona base is 8%, the sign of shop that not have installed can
cause hand confused and with the place too small and crowded, so it is not easy to buy and
use the service.
123
Customer Analysis.
Segmentation
-Age
- Income
- Popularity,
Mental values.
-Fashion Trend
Dog Lover
New Generation
Student & Teen
Working Age
Family Member
12-17 years
18-24 years
25-59 years
25 years up
5,000Baht
6,000-10,000Baht
15,000-35,000 Baht
40,000 Baht up
5%
20%
25%
50%
Target market
Main goal
Family Group is main target market at

customers because this customer group are
able to complete the dog cause of they have
more time to take care and look after dog
Some family add the dog for member in
the family same them baby or for security.
The revenue collection for a long time and
the revenue have more in number of family,
so the power to purchase the goods and use
our services are most.
Secondary
goal
Working age & Student

groups because both groups
are fed by trend or wanted a
dog for a friend.
Have care less.
124
The popularity of dogs in Thailand

56
54
54
52
50
48
46
46
44
42
Family have dogs
Family no have dog now but have

been before
The public opinion shows that 2154 percent of one family house have dogs 1 -14 dogs
per household that average about 2-3 per household because them think it very important to
pet the dogs for prevent theft or pet for lonely ,no have son and them like the dogs. Another
46 percent do not have a dog now. But mostly, they have been pet the dog before but can't pet
it now because of affect of economic deflation and have a lot of cost, then the conclusion are
Thailand people like to pet the dogs. In particular, customers are in family member.
The strategy that we analysis customers in big group of customers in Chiang Rai are
in the majority, we split into three groups, namely: 1. Would a customer already beloved dog
and have their pet dog, then the second, among students who already have a dog or groups
who are interested in a T - Cup dog. The popular is with small dog because of the compact
design. The last group we will target people who have free time and need a friend for live it
our. Whether young both of women and men who still work or the elderly who have spare
time and want to have a dog as a playmate. Also, the price of the dog or service and
equipment isn't very expensive, according to the idea. "Thailand Pet Economy Will
Popular." Tansetthakirt. N.p., 1-4 Apr. 2012. Web. 5 Dec. They told: Trends in Thailand
reopens about pets business, exposing the people in Thailand flock to have pets. Expected by
can grew 20-25% market penetration billion and one of three countries in the Asia - Pacific
region with the highest growth. Trends revealed in Thailand facing dog small breed.
The Chihuahua Pomeranian after finding cheaper than 50% "in the economy. Our pet
dogs and cats grow up to 20-25%, but even in the presence of political issues but business in
a bad economy is growing at 15%, it can be seen that the pet industry is growing well.
Growth as "Thailand is one of three countries in the Asia - Pacific region with the highest
average growth rate of 20-25%.
For the growth of business in their pets expected growth rate of 15-20% due to Thailand to do
and more animals. Especially in small breed dogs, which flows into it because it costs less
transportation facilities. The species that are most popular include Chihuahua, Pomeranian
the breed is most popular, and big size is Goldenrecever forums etc.
21
http://www.doctor.or.th/article/detail/5490
125
The main market for pet food remained in the city have highest growth, followed
by Thailand, which is the center of the region, in Mae Hong Son, Chiang Rai, Lampang,
Lamphun to distribution etc.
The current behavior of the dog Thailand some changes especially in the high-income
group purchasing power to look more like a dog. The breed of dog to be a sensitive culture
method. Since food, medical care, even the life of a dog must have access to good equipment.
The way we have been dealing with quality equipment and prepare them to respond to these
customers in particular.
On the other side of our business, the customer is a business or consumer with
something tangible, not to lose money. In addition, it has been because the service is a
product of sales experience and expertise in providing services to male clients. If the
promotion is over, and also can make customer satisfaction, it would make a repeat purchase,
and how to tell which is a low cost but highly effective.
Competitive Analysis
In this competitive business marketing, we estimate in the business if, Opening shop
in Chiang Rai it not have so much competitor or just 2-3 Shops Because In Chiang Rai didnt
have Famous shop and open complete services like our shop. So, we aim at few competitive
but will race with other entrepreneur in more cost. Because we repeat quality and services to
pet and own pet for gain the most of trustworthiness look like bring up in their home.
126
STP Analysis
Figure 1: Create by T- Cup Dogs Center.
Dogs Training create
5%
Dogs Hotel
create
15%
Breeding and
Selling dogs
create
15%
Grooming Salon
create
45%
Food and
Accessory create
20%
Market Segment of T-Cup Dog Center

Market Segment
The market segments of the group are divided into five service market.
1.1: 1 st Service: Grooming Salon create 45 %
: Because the grooming we can service as often. Average two times a month
for one dog and dog spa that is the first one in Chiang Rai.
1.2: 2 nd Service: Food and Accessory create 20 %
: Because sales of food and equipment for dogs at least once a month 1-2
times a month.
1.3: 3 rd Service: Breeding and selling dogs create 15 %
: Because the dog needs to be the time for sell due to it takes time to get
pregnant, the breeders and for recuperate.
1.4: 4 th Service: Dogs Hotel create 15 %
: Because depends on the season and necessity of the customers to access the
service.
1.5: 5 th Service: Dogs Training create 5 %
: Because depends on the satisfaction of the customers to take the dog to
training or contest. Which course is going to take quite a long time about. 2-3 months of
training.
127
Market Target
We have analyzed the behavior of the various variables that can be set at two main
target groups.
1. The main customers, is a group of men and women aged 20-34 years and among single
women aged 50-65, married, like a dog with a curly outer part wool and a soft solid, long
endless and need to comb wool and cut wool once a month 2-3 times a month.
2. Domestic groups are the main customers, is a group of men and women aged 20-34 years
and among single women aged 50-65, married, like a dog the outer plush wool, straight down
in a short side. And stretching the skin, long wool is endless and need to be combed wool and
bathed 1-2 times a month.
Analysis of the variables inside customer behavior is present in humans; we are
increasingly popular pets, especially dogs. The most popular one because of its shape is
elegant and courtly character to separate species.
Moreover, in the role of the owner of dog increase in terms of nutrition and health and
to inquiries from existing stores in Chiang Rai to find that there is a need for Grooming and
bathing service and boarding service increases. Of such behavior, the restaurant can
accommodate T-cup dog. Customer needs to pay more attention to health, then the beauty of
the pets
Inside of variable of psychology; we analyze that when the dog gets more attention.
The role of the home guard can make do became part of the family pet. The lives of dog
matters that affect to the psychological state of the party very much and some of the culture
of life, well-being of pets can show pride of owner
The final analysis, variables establishing unity Shop T-cup dog by creating a one-stop
service to pets in order to create a convenient and save time and money to travel to use
service. The demand for products and services in the same place, management and promotion
in order to achieve maximum customer satisfaction.
128
Positioning
Wide Choice
T-cup dog center
Low Relationship
High Relationship
Limited Choice
= Sahamit Pet Hospital
= Chaing Rai Cha Pat Pet Hospital
Positioning business we focus on wide choice and excellent service combined with
the relationship. The wide choice all of food, equipment, grooming, spa for dog that have
many type that you can choose which most comprehensive and the first in Chiang Rai in
convenience, speed, quality, and reasonable price. T-cup dog center offers impressive
services which we offers expert guidance in purchasing, service provides phone call remind
customers when the time to inject a dogs ,Internet and water service for customers during
service, car service for send-pick a dog at home. For ensure customer satisfaction, satisfaction
to build brand loyalty and repeat purchase behavior in the end.
Move upward extension in order to promote our shop for make the people know in
one time, and make a difference to competitors because we are the first in Chiang Rai.
129
Figure Create by T-cup dog
Marketing Mix Strategy

Five force model by Porter
1. Rivalry among Current Competitors:
The pets industry is currently in the product life cycle in the Growth Stage.
Figure Create by T cup dog
Because of hotly competitive market with a high growth rate. By this reason, the
companies and stores offering products and services related to animals increases. And
provides a variety of marketing activities resulted in a number of animals and the importance
of their animals significantly increased. From the competition between the same businesses,
from the source mentioned above, we do not see a problem in this competition because of
surveyed pet shop in Chiang Rai. There are not many, but it's a small business and some
stores only have dog breeders are sold as animal feed, but some stores has a grooming salon
but nit boarding for dogs. The province of Chiang Rai is the city that has the low cost of
living; no investors come to invest, compared to its competitors. The advantage of the
integration of the business plan, and if the shop offers a full range of customers do not have
to travel to many places to use service.
2. Bargaining Power of Suppliers:
Bargain with the vendors for the equipment that we have a certain cost we not have
problems, but it may be a problem in the bargain purchase I variants, mother, dog breeders to
produce the first version to the reputation of the shop. And may be a group of who lovers dog
to negotiate the price of animal feed in the event of a shortage.
130
3. Bargaining Power of Customers:

In the negotiations with potential customers, we have negotiated more customers.
Whether it's the dog's price we have a selection of his association with the parent species. The
service we expect that if we have a reputation for customer service that is unfinished, it is not.
Refused to use the service since at least the people I would have the capacity to care for their
animals and to enjoy the party as well. The service animal required because of the skills and
the expertise to build relationships with customers, which is the main factor. On customer
satisfaction was willing to pay the cost of the services and value-added services.
4. Threat of Substitute Products or Services:
The threat of substitute products which are more in the type of services such as
grooming and bathing. Customers might using products to the shower to clean animal itself.
And if it cannot is substitute for the skill of the technician's expertise in aspects use of
equipment knowledge and skills in the dog's body, including bringing furnishing of services
to deployed, but once that is difficult to replace them. The threat, we can say 100% that it's a
very low risk. Unlikely to be due mainly to the service delivery and the same problems that
the threat of substitute products and services at the same time.
5. Threat of New Entrance:
The entry of the new competitors was difficult. There are many kinds of animals, and
each is linked to a stereotype. It may invest a certain high-yield first. And gradually began to
invest in the further integration new entrants to the market. If we have built up a strong brand
and is known as a very difficult customer and ears are threatened by new entrants. The results
of the analysis of the competition in this industry, the opportunity to grow their business by
responding to the needs of users and the quality of service and standards that are appropriate
to make a difference for customers ensures that T-cup dog center in Chiang Rai is a pet shop
that has been established and can be found in the minds of customers come to the inevitable.
131
Sale Forecast / Profit Estimation

Sale Forecast of Year 2013
Price
S
Product and Service Per Month
Jan
550
580
T3-T8
300
330
T9-T19
350
380
C1-C3
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
550
B1-B8
250
300
W1-W12
130
150
Dogs Boots
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
95
118
39
39
26
37
29
36
31
4
Y1-Y3
84
Dogs Bows
44
68
120
Y4-Y7
180
Y8-Y9
280
Toy for Dog
38
34
5
590
37
690
MM1MM4
CC1
450
550
SH1-SH2
259
569
SH3-PD5
217
565
48
40
49
124
140
137
1290
Dog Cage
Dog Food
May
Leash
SH6-SH7
Apr
Dog Collar
M1-M5
Mar
Sale Volume
Clothing for dogs
Mattress
Feb
Code
T1-T2
279
669
LC1
1150
LC2
1490
L3
1590
L4
2350
48
39
52
43
132
PD1
155
8
PD2-PD3
PD4-PD6
Snake for Dog
155
240
73
121
156
599
SD1-SD12
19
SD13
35
SD14SD18
SH2,5,8
35
SH9
135
SH10
60
56
44
40
38
38
48
27
31
85
SH11SH12
SH13
100
PF1-PF6
225
80
Dog Shampoo
Perfume
2
BD1
595
50
21
80
BD2
100
180
BD3
300
380
Dog Bowl
48
43
40
1
25,000
Dog for sell Chihuahua
25,000
Dog for sell Pomeranian
25,000
Dog for sell Yorkshire Terrier
1
Beginning
15,000
Advance
10,000
Dog Train
1
1
3
1
5
3
200
Dog Grooming
10
10
29
10
10
50
50
Dog day care
10
133
Price
Clothing for dogs
Dog Collar
Leash
Dogs Boots
Dogs Bows
Toy for Dog
550
580
T3-T8
300
330
T9-T19
350
Dog Cage
Dog Food
Snake for Dog

Dog Shampoo
380
C1-C3
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
550
B1-B8
250
300
W1-W12
130
150
Y1-Y3
120
Y4-Y7
180
Y8-Y9
M1-M5
Mattress
Jan
Code
T1-T2
280
590
690
MM1MM4
CC1
450
550
SH1-SH2
259
569
SH3-PD5
217
565
SH6-SH7
279
669
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Percent
Total volume
5085
3390
3390
3390
2825
3390
3955
3390
3390
4520
5085
5650
47460
0.03551704
4095
3780
1890
1575
1575
1890
1890
1575
2205
2205
3150
4095
29925
0.022394594
4745
4380
4380
2920
3650
2920
2190
2920
2190
2190
5840
4745
43070
0.032231751
520
520
390
390
260
390
520
520
390
390
260
520
5070
0.003794172
1120
840
840
840
840
840
1120
560
840
840
1120
1120
10920
0.008172062
1290
860
1290
860
860
430
430
1290
1290
860
860
860
11180
0.008366635
1400
1400
700
1050
700
1050
1050
1050
1050
700
1400
1400
12950
0.009691228
1640
1640
2460
2460
1640
1640
1640
820
1640
2460
2460
3280
23780
0.017795938
1000
1000
750
500
500
750
500
750
750
500
1000
1000
9000
0.006735216
1100
1100
1100
1650
1650
1650
1650
1650
1100
1650
1650
1100
17050
0.012759493
1650
1100
550
550
825
825
825
825
1100
825
1375
1650
12100
0.009055124
1120
700
840
700
840
560
700
420
700
980
840
1120
9520
0.007124362
600
240
360
360
240
360
240
360
360
240
600
600
4560
0.00341251
900
180
360
540
540
360
540
540
540
360
540
720
6120
0.004579947
1400
1400
1120
840
560
560
280
560
560
840
560
1680
10360
0.007752982
3200
1920
2560
3200
1920
3200
2560
3200
1920
3200
1920
1920
30720
0.022989538
3870
3870
5160
5160
3870
3870
6450
2580
3870
5160
2580
5160
51600
0.03861524
1500
3000
2000
3000
2000
2000
2500
2500
1500
2000
1000
1500
24500
0.018334755
3726
4554
3726
3726
4968
4140
4140
5382
3312
3726
4968
4968
51336
0.038417673
4301
4692
5474
4301
5083
5083
4301
4692
4301
4692
3519
4301
54740
0.040965082
5214
4740
6636
6636
6162
5214
6636
5214
3318
4266
6162
4740
64938
0.04859683
6900
5750
5750
5750
4600
5750
3450
3450
4600
3450
3450
2300
55200
0.041309326
4470
4470
5960
4470
4470
2980
2980
4470
5960
5960
5960
5960
58110
0.043487046
7950
7950
6360
6360
4770
7950
7950
6360
6360
7950
7950
4770
82680
0.075621511
9400
9400
7050
7050
9400
7050
9400
9400
7050
7050
7050
11750
101050
0.075621511
1240
930
775
620
930
1085
775
775
930
1085
1085
1085
11315
0.008467663
4500
4500
3000
2625
3375
4500
3375
3750
3000
4125
4500
4125
45375
0.033956715
5873
5034
4195
5453.5
6292.5
5034
5034
6292.5
5034
6712
5873
4614.5
65442
0.048974002
95
114
76
95
114
76
76
95
95
57
76
95
1064
0.000796252
175
140
140
105
105
105
140
140
105
105
140
140
1540
0.00115247
175
105
140
140
175
105
105
105
70
35
175
70
1400
0.0010477
255
255
170
255
255
255
340
255
255
340
340
255
3230
0.002417194
1290
LC1
1150
LC2
1490
L3
1590
L4
2350
PD1
155
PD2-PD3
155
595
PD4-PD6
240
599
SD1-SD12
19
SD13
35
SD14SD18
SH2,5,8
35
85
134
Perfume
Dog Bowl
SH9
135
SH10
60
SH11SH12
SH13
100
PF1-PF6
225
80
BD1
50
80
BD2
100
180
BD3
300
380
25,000
25,000
25,000
Dog Train
Beginning
15,000
Advance
10,000
200
Dog Grooming
50
Dog day care

Total
270
540
405
270
270
405
540
675
405
540
405
405
5130
0.003839073
240
240
240
180
240
240
300
240
240
240
240
240
2880
0.002155269
300
400
200
100
100
100
200
300
400
200
200
200
2700
0.002020565
160
160
240
240
240
240
160
240
160
160
240
240
2480
0.001855926
450
225
225
225
450
450
675
450
450
225
450
450
4725
0.003535989
325
260
325
195
130
260
195
130
325
260
390
325
3120
0.002334875
560
420
420
420
700
280
560
560
560
700
280
560
6020
0.004505111
680
1020
1020
1700
680
1700
1020
1360
1020
1700
1020
680
13600
0.01017766
25000
25000
25000
75000
0.056126802
25000
25000
25000
75000
0.056126802
25000
25000
25000
75000
0.056126802
15000
15000
15000
15000
15000
75000
0.056126802
10000
10000
10000
30000
0.022450721
400
400
600
600
600
400
600
600
400
200
400
600
5800
0.004340473
500
500
500
500
500
2500
0.001870893
134394
113119
118267
96502
104905
105087
121992
90446
98745
123698
122613
106494
1336260
100%
135

Price
Product and Service Per
Month
Jan
550
580
T3-T8
300
330
T9-T19
350
380
C1-C3
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
114
125
134
70
72
70
73
64
71
54
550
Leash
B1-B8
250
300
W1-W12
130
150
Dogs Boots
Dogs Bows
5
Y1-Y3
94
92
120
Y4-Y7
180
Y8-Y9
280
Toy for Dog
54
48
5
590
MM1MM4
52
690
5
100
90
87
127
170
159
1290
Mattress
CC1
Apr
Dog Collar
M1-M5
Mar
Sale Volume
Clothing for dogs
450
550
Dog Cage
Dog Food
Feb
Code
T1-T2
SH1-SH2
259
569
SH3-PD5
217
565
SH6-SH7
279
669
LC1
1150
LC2
1490
L3
1590
97
102
82
136
L4
2350
PD1
155
PD2-PD3
155
595
PD4-PD6
240
599
SD1SD12
19
SD13
35
SD14SD18
35
SH2,5,8
85
SH9
135
SH10
60
100
SH13
80
86
93
154
186
10
91
87
81
79
81
83
85
79
77
225
Perfume
BD1
50
80
BD2
100
180
BD3
9
6
Dog Shampoo
PF1-PF6
8
9
Snake for Dog
SH11SH12
300
92
78
65
380
Dog Bowl
25,000
25,000
Dog for sell Yorkshire
Terrier
25,000
1
Beginning
15,000
Advance
10,000
Dog Train
2
2
200
Dog Grooming
15
15
15
41
10
15
85
50
Dog day care
10
137
Price
Clothing for dogs
Dog Collar
Leash
Dogs Boots
Dogs Bows
Toy for Dog
550
580
T3-T8
300
330
T9-T19
350
380
C1-C3
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
550
B1-B8
250
300
W1-W12
130
150
Y1-Y3
120
Y4-Y7
180
Y8-Y9
280
M1-M5
Mattress
Dog Cage
Dog Food
Snake for Dog

Dog Shampoo
Jan
Code
T1-T2
590
690
MM1MM4
CC1
450
550
SH1-SH2
259
569
SH3-PD5
217
565
SH6-SH7
279
669
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Percent
Total volume
9040
6215
2825
4520
3955
4520
3955
3955
3390
5650
7345
9040
64410
0.029559499
4095
4095
2520
3150
3465
2520
3150
1575
3150
3150
3465
5040
39375
0.018070257
5110
4380
4015
4015
3650
3285
3285
2920
4015
3650
5840
4745
48910
0.022446128
910
910
650
650
650
780
910
650
650
780
910
650
9100
0.004176237
1680
1680
1680
1400
1120
1680
1680
1680
1960
1680
1960
1960
20160
0.009251972
2150
2150
2580
2150
2150
2150
2150
2580
2580
2580
3440
3440
30100
0.013813708
2100
2100
2450
2450
2450
2800
2800
1750
1750
1750
1750
1400
25550
0.011725589
4100
4100
4100
4920
4100
4100
3280
4100
4920
5740
4920
4100
52480
0.024084498
1500
1500
1250
1250
1250
1750
1750
1250
1500
1500
1750
1500
17750
0.008145957
2750
2200
2200
1650
1650
2200
2200
2750
2750
3300
3300
2750
29700
0.013630137
2200
1925
2200
1650
1925
3025
2200
2200
2200
1925
2200
2200
25850
0.011863267
1260
980
1120
980
1120
980
1260
840
1120
980
980
1260
12880
0.005910982
600
480
480
600
600
600
600
360
360
600
600
600
6480
0.002973848
900
900
360
900
540
360
900
900
900
360
900
720
8640
0.003965131
1400
1400
1120
840
1400
1400
1400
560
560
1400
1400
1680
14560
0.00668198
5120
3840
6400
3200
6400
4480
4480
6400
5760
4480
6400
7040
64000
0.029371339
10320
9030
12900
10320
7740
9030
9030
10320
9030
10320
9030
9030
116100
0.053281444
5000
3500
4000
3500
4000
3000
3000
2500
2500
5000
4500
3000
43500
0.019963332
3726
4968
3726
4140
4968
4140
4140
4968
3312
4554
4968
4968
52578
0.024129473
4301
5865
6256
5474
5083
6256
4301
7038
5865
6256
3519
6256
66470
0.030504889
6636
4740
7110
7110
6636
5214
7110
7110
3318
6636
7110
6636
75366
0.034587505
9200
8050
9200
9200
9200
8050
10350
9200
9200
10350
9200
10350
111550
0.051193325
13410
11920
13410
13410
11920
13410
11920
13410
13410
13410
11920
10430
151980
0.069747751
11130
11130
11130
11130
12720
9540
7950
11130
11130
11130
12720
9540
130380
0.059834924
14100
16450
16450
18800
14100
14100
16450
18800
18800
18800
16450
18800
202100
0.09274918
1240
1395
1395
1395
930
1395
1395
775
1240
1085
1085
1085
14415
0.006615435
5625
5625
4125
3375
4500
4875
3750
4500
4875
5250
5250
6000
57750
0.026503044
5873
5453.5
6712
6712
6292.5
5873
6292.5
7131.5
7551
7131.5
6712
6292.5
78027
0.03580871
190
152
152
133
133
133
95
152
152
133
152
152
1729
0.000793485
280
210
245
245
280
245
210
245
245
245
280
315
3045
0.001397433
245
245
210
245
175
210
245
210
210
245
280
315
2835
0.001301059
595
510
510
680
595
510
510
425
425
595
595
765
6715
0.003081696
1290
LC1
1150
LC2
1490
L3
1590
L4
2350
PD1
155
PD2-PD3
155
595
PD4-PD6
240
599
SD1-SD12
19
SD13
35
SD14SD18
SH2,5,8
35
85
138
Perfume
Dog Bowl
SH9
135
SH10
60
SH11SH12
SH13
100
PF1-PF6
225
80
BD1
50
80
BD2
100
180
BD3
300
380
25,000
25,000
25,000
Dog Train
Beginning
15,000
Advance
10,000
200
Dog Grooming
50
Dog day care

Total
1080
1080
810
945
810
675
810
945
1080
1080
675
945
10935
0.005018369
360
420
480
420
420
420
360
300
360
480
480
480
4980
0.002285457
600
700
800
800
600
600
800
800
700
700
600
800
8500
0.003900881
480
640
560
480
400
480
560
640
480
560
560
480
6320
0.00290042
1575
1125
1350
1800
1575
1350
1125
1125
1350
1575
1800
1575
17325
0.007950913
650
520
650
455
520
390
585
390
455
455
520
390
5980
0.002744384
840
840
840
980
700
980
1120
980
980
980
840
840
10920
0.005011485
1700
1700
1700
1700
2040
1700
2040
1360
2040
1700
2040
2380
22100
0.01014229
25000
25000
25000
25000
100000
0.045892717
25000
25000
25000
25000
100000
0.045892717
25000
25000
25000
25000
100000
0.045892717
30000
30000
30000
30000
15000
135000
0.061955167
20000
20000
20000
60000
0.02753563
800
800
600
600
600
800
600
600
800
800
400
800
8200
0.003763203
500
750
750
750
250
500
750
4250
0.00195044
200371
160923.5
187021
194124
159112.5
155006
185748.5
184524.5
162073
204245.5
194346
191499.5
2178995
100%
139

Price
Jan
Code
T1-T2
550
580
T3-T8
300
330
T9-T19
350
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
550
130
Oct
Nov
Dec
Total
13
14
13
12
12
12
13
14
15
248
15
12
12
14
13
14
11
12
238
14
13
12
10
14
11
11
10
13
14
12
10
242
10
10
10
10
105
10
10
10
102
10
10
102
10
10
100
10
10
10
104
10
10
10
102
10
103
201
120
185
Y4-Y7
180
Y8-Y9
280
Toy for Dog

590
10
10
10
10
10
10
10
10
10
10
110
10
10
10
95
10
10
10
10
10
108
690
8
195
1290
450
183
10
10
195
10
10
10
10
207
10
10
10
208
10
10
10
10
10
199
550
Dog Cage
SH1-SH2
259
569
SH3-PD5
217
565
SH6-SH7
279
669
7
Dog Food
Sep
150
Y1-Y3
1150
LC2
1490
L3
1590
L4
2350
PD1
Aug
300
Dogs Bows
LC1
July
15
8
250
Dogs Boots
MM1MM4
CC1
Jun
Leash
M1-M5
May
14
Dog Collar
W1-W12
Apr
380
C1-C3
B1-B8
Mar
Sale Volume
Clothing for dogs
Mattress
Feb
10
11
14
10
10
14
13
126
14
10
15
11
15
15
15
139
10
10
15
15
15
126
10
11
15
13
13
10
124
10
15
10
15
13
14
130
155
140
Snake for Dog
PD2-PD3
155
595
PD4-PD6
240
599
SD1-SD12
19
SD13
35
SD14SD18
SH2,5,8
35
10
10
10
14
15
218
13
10
12
15
10
14
10
10
233
18
13
13
15
13
10
11
15
151
10
14
10
10
15
119
15
10
15
13
10
15
132
16
12
15
10
10
12
15
15
141
12
15
10
13
14
12
130
12
10
10
15
15
10
14
15
12
12
143
13
10
15
10
12
10
13
13
15
138
10
10
15
10
110
13
13
12
15
120
85
SH9
135
SH10
60
SH11SH12
SH13
100
80
Dog Shampoo
PF1-PF6
225
Perfume
BD1
50
80
BD2
100
180
BD3
16
300
10
10
10
10
15
10
10
10
13
13
13
237
12
14
12
14
15
13
14
10
12
12
250
10
13
12
13
10
10
15
221
380
Dog Bowl
25,000
25,000
25,000
Beginning
15,000
Advance
10,000
1
Dog Train
2
2
6
1
11
8
200
Dog Grooming
20
25
30
30
18
15
20
10
10
15
20
14
14
20
15
20
216
10
10
15
115
50
Dog day care
141
Price
Clothing for dogs
Dog Collar
Leash
Dogs Boots
Dogs Bows
Toy for Dog
550
580
T3-T8
300
330
T9-T19
350
380
C1-C3
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
550
B1-B8
250
300
W1-W12
130
150
Y1-Y3
120
Y4-Y7
180
Y8-Y9
280
M1-M5
Mattress
Dog Cage
Dog Food
Snake for Dog

Dog Shampoo
Jan
Code
T1-T2
590
690
MM1MM4
CC1
450
550
SH1-SH2
259
569
SH3-PD5
217
565
SH6-SH7
279
669
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Percent
Total volume
12995
11865
12430
9040
11865
11300
11865
11300
10170
11865
12430
12995
140120
0.041678782
7245
7245
6615
6615
5670
4410
7245
6300
4410
6930
5985
6300
74970
0.022299873
8030
7300
7300
6570
8030
5840
6935
7665
9855
7665
6205
6935
88330
0.026273814
1300
910
1300
1040
1040
1040
910
1300
1300
1170
1170
1170
13650
0.004060201
2240
2240
2520
2800
1960
1960
2520
2520
2800
2800
2240
1960
28560
0.00849519
3440
3440
3870
4300
3440
3440
3440
3870
4300
3440
3440
3440
43860
0.013046184
3150
3150
2450
2450
2450
3500
2800
3500
2800
2800
2800
3150
35000
0.010410772
8200
8200
7380
7380
6560
6560
5740
5740
7380
6560
7380
8200
85280
0.025366589
2250
2250
1750
1750
2000
2000
1750
2500
2500
2500
2000
2250
25500
0.007584991
4400
4400
4400
4400
4950
4950
4950
4400
4400
4950
4950
5500
56650
0.016850578
4400
4125
4675
4125
4675
4675
4675
4675
4950
2475
2475
2475
48400
0.01439661
2520
2240
1960
2240
1540
2100
2240
1960
2100
1120
1120
1120
22260
0.006621251
1200
960
960
1200
1200
1200
1200
840
840
1200
1200
1200
13200
0.003926348
1800
1800
1080
1080
1080
1260
1800
1800
1800
1080
1080
1440
17100
0.005086406
2240
2240
2520
2520
2240
2800
2800
2240
2240
2800
2800
2800
30240
0.008994907
10880
11520
10880
10240
11520
9600
8960
9600
10240
5120
5760
5120
109440
0.032552996
20640
20640
20640
18060
18060
19350
20640
19350
19350
9030
10320
11610
207690
0.06177752
10000
8000
9000
9000
8000
7500
7500
8500
6500
3000
4000
4500
85500
0.025432028
8280
6624
7038
7452
6624
5796
6624
7452
7038
3726
4140
3726
74520
0.022166021
7038
7429
7038
7038
6647
5865
7429
7038
6647
3128
3128
2737
71162
0.021167181
7584
7110
8058
7110
8532
8532
7110
7584
8532
3792
3792
3792
81528
0.024250555
11500
12650
10350
16100
10350
11500
10350
11500
9200
10350
16100
14950
144900
0.043100596
20860
14900
13410
22350
16390
22350
11920
13410
13410
13410
22350
22350
207110
0.061604999
14310
14310
14310
15900
15900
14310
14310
11130
14310
23850
23850
23850
200340
0.059591258
21150
23500
21150
25850
18800
35250
18800
21150
21150
30550
30550
23500
291400
0.086677112
1550
2325
1395
1395
1550
1395
1395
2325
1240
2015
1395
2170
20150
0.00599363
6750
6750
6750
6750
5625
7125
6000
6000
7875
8625
6750
6375
81375
0.024205045
9229
7131.5
7551
8809.5
7131.5
9229
7551
7551
7970.5
9648.5
7970.5
7970.5
97743.5
0.029073865
304
342
247
247
285
171
171
247
171
190
209
285
2869
0.000853386
350
490
315
315
280
315
315
280
280
350
350
525
4165
0.001238882
1290
LC1
1150
LC2
1490
L3
1590
L4
2350
PD1
155
PD2-PD3
155
PD4-PD6
240
595
599
SD1-SD12
19
SD13
35
SD14SD18
SH2,5,8
35
85
525
315
315
315
350
525
455
350
315
315
315
525
4620
0.001374222
1360
1020
1275
850
765
765
850
1020
1275
765
765
1275
11985
0.003564946
142
Perfume
Dog Bowl
SH9
135
SH10
60
SH11SH12
SH13
100
PF1-PF6
225
80
BD1
50
80
BD2
100
180
BD3
300
380
25,000
25,000
25,000
Dog Train
Beginning
15,000
Advance
10,000
200
Dog Grooming
50
Dog day care

Total
1620
2025
1215
1215
1350
1755
1215
1215
1215
1215
1890
1620
17550
0.005220258
540
720
540
600
600
900
900
600
840
900
720
720
8580
0.002552126
1300
1000
1500
900
900
900
1000
1200
1000
1300
1300
1500
13800
0.004104819
800
800
640
640
640
720
720
640
560
640
1200
800
8800
0.002617566
2925
2925
2025
2025
1575
1575
2025
2025
1800
2025
2700
3375
27000
0.008031167
1300
1300
1560
1170
1040
1105
1235
1170
1170
1170
1495
1690
15405
0.004582227
3640
2940
3220
280
2520
2520
2520
2240
2380
3780
2660
3360
32060
0.009536267
7820
8500
5440
5440
5440
4760
5100
6460
6460
6120
5440
8160
75140
0.02235044
50000
50000
50000
150000
0.044617594
50000
50000
50000
150000
0.044617594
50000
50000
50000
150000
0.044617594
15000
15000
30000
15000
30000
15000
30000
15000
165000
0.049079353
10000
20000
10000
20000
20000
80000
0.02379605
4000
5000
3600
3000
4000
3000
4000
2800
2800
4000
3000
4000
43200
0.012849867
5750
0.001710341
3361903
100%
1500
1500
500
500
500
500
750
318165
299131.5
290672
261062
274074.5
298848
289965
233447
280574
288869.5
289925
237170.5
143

Price
Clothing for dogs
Dog Collar
Leash
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Code
T1-T2
550
580
25
28
28
28
22
28
28
28
25
22
22
25
25
25
28
28
25
22
24
23
25
25
23
23
605
T3-T8
300
330
28
25
28
28
20
22
29
24
25
25
20
25
29
24
23
26
25
25
22
22
20
20
23
25
583
T9-T19
350
380
24
25
20
23
25
22
25
26
24
20
20
22
22
26
28
20
24
24
22
22
20
24
25
22
555
Sale Volume
C1-C3
130
19
18
15
17
18
18
17
15
18
19
20
20
214
C4-C6
280
17
18
16
15
18
17
19
19
15
15
18
17
204
C7-C9
430
18
20
15
16
17
17
18
15
16
18
18
18
206
L1-L3
350
15
15
17
17
15
15
18
15
15
15
15
15
187
L4
820
15
10
15
19
15
18
17
17
19
15
15
18
193
L5
250
13
15
17
15
18
18
15
14
15
15
13
18
186
L6
550
15
18
15
18
15
18
15
18
18
19
18
17
204
Dogs Boots
B1-B8
250
300
15
17
17
17
18
19
19
16
18
19
19
18
19
18
18
19
19
19
19
18
19
19
19
18
436
Dogs Bows
W1-W12
130
150
19
19
19
17
17
17
18
18
18
16
17
18
18
18
17
17
17
17
18
18
18
18
18
19
426
Toy for Dog
Y1-Y3
120
18
18
18
19
15
15
18
18
18
18
18
18
211
Y4-Y7
180
15
14
16
16
16
17
14
15
15
16
16
18
188
Y8-Y9
280
15
18
19
19
18
15
15
15
18
15
18
19
M1-M5
Mattress
Dog Cage
Dog Food
Snake for Dog
Dog Shampoo
590
690
204
18
19
19
19
19
19
18
18
19
19
17
18
18
16
17
18
18
18
18
19
19
18
18
17
436
MM1MM4
CC1
1290
18
18
18
18
18
17
17
17
18
16
18
17
19
17
17
18
18
17
17
17
18
19
19
16
422
450
550
15
15
18
18
19
19
19
19
18
18
18
17
17
18
19
18
16
17
16
18
18
18
19
18
425
SH1-SH2
259
569
18
18
18
18
18
19
19
19
18
18
17
17
18
18
19
19
19
18
19
19
15
18
18
18
435
SH3-PD5
217
565
16
19
19
15
19
19
16
17
13
16
15
17
19
11
19
19
19
18
18
19
18
18
17
19
415
SH6-SH7
279
669
18
19
18
17
18
19
18
17
18
15
15
18
17
18
18
18
18
15
18
18
18
18
18
19
423
LC1
1150
22
16
20
18
20
22
18
20
18
20
22
20
236
LC2
1490
24
22
20
19
19
20
18
19
19
19
19
24
242
L3
1590
19
19
19
22
22
19
19
17
19
19
19
20
233
L4
2350
24
22
18
18
18
19
18
19
19
20
23
20
238
PD1
155
20
25
20
19
24
19
22
22
18
19
20
24
252
PD2-PD3
155
595
18
18
19
19
19
19
18
15
17
19
19
15
17
19
17
19
14
17
15
18
19
19
19
18
426
PD4-PD6
240
599
19
17
17
17
19
19
17
19
19
18
15
17
19
19
19
19
19
15
19
17
19
16
15
19
428
SD1-SD12
19
20
22
23
26
27
28
29
23
29
27
25
28
307
SD13
35
25
18
19
22
18
19
19
18
18
20
25
25
246
SD14SD18
SH2,5,8
35
27
30
30
30
28
25
23
30
19
19
25
25
311
85
26
25
28
30
28
28
22
28
25
28
28
28
324
SH9
135
26
28
30
30
28
26
30
30
28
28
24
28
336
SH10
60
22
22
25
18
18
18
18
25
24
25
22
25
262
SH11SH12
100
28
27
25
28
28
19
22
26
20
23
23
25
294
144
Perfume
Dog Bowl
SH13
80
22
22
25
28
28
29
29
28
27
28
25
28
PF1-PF6
225
30
28
26
29
27
27
28
29
28
29
26
30
337
BD1
50
80
18
20
25
28
22
28
19
28
22
18
18
22
22
27
25
25
25
27
23
25
25
28
20
28
568
BD2
100
180
22
24
28
24
24
28
25
28
28
28
28
28
28
25
25
28
28
28
26
26
25
28
25
25
632
BD3
300
380
20
25
22
26
25
25
28
22
26
20
18
22
18
18
28
28
28
28
29
29
28
28
25
28
594
25,000
25,000
25,000
Beginning
15,000
Advance
8
2
8
2
10,000
Dog Grooming
200
25
25
22
Dog day care
50
35
40
Dog Train
319
1
25
20
20
30
23
4
2
25
24
2
22
26
22
25
25
283
14
40
30
30
225
145
Price
Clothing for dogs
Dog Collar
Leash
Dogs Boots
Jan
Code
T1-T2
550
580
T3-T8
300
330
T9-T19
350
380
C1-C3
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
550
B1-B8
250
300
W1-W12
130
150
Dogs Bows
Toy for Dog
Y1-Y3
120
Y4-Y7
180
Y8-Y9
280
M1-M5
590
MM1MM4
690
Dog Food
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Percent
Total volume
29945
31640
28250
31640
26555
26555
28250
31640
26555
26555
28250
8475
324310
0.043258651
16695
17640
13860
16695
15750
14175
16695
15435
15750
13860
12600
5670
174825
0.023319336
17885
15695
17155
18615
16060
15330
17520
17520
17520
16060
16060
6570
191990
0.025608919
2470
2340
1950
2210
2340
2340
2210
1950
2340
2470
2600
2210
27430
0.003658798
4760
5040
4480
4200
5040
4760
5320
5320
4200
4200
5040
10360
62720
0.008366016
7740
8600
6450
6880
7310
7310
7740
6450
6880
7740
7740
15910
96750
0.012905166
5250
5250
5950
5950
5250
5250
6300
5250
5250
5250
5250
6300
66500
0.008870218
12300
8200
12300
15580
12300
14760
13940
13940
15580
12300
12300
14760
158260
0.021109784
3250
3750
4250
3750
4500
4500
3750
3500
3750
3750
3250
4750
46750
0.00623583
8250
9900
8250
9900
8250
9900
8250
9900
9900
10450
9900
19250
122100
0.01628652
8800
9350
10175
9625
10175
10175
10175
10175
10450
10175
10450
9625
119350
0.015919707
5320
5040
4760
5040
4760
4900
5040
4760
4760
5040
5040
5180
59640
0.007955185
2160
2160
2160
2280
1800
1800
2160
2160
2160
2160
2160
4320
27480
0.003665467
2700
2520
2880
2880
2880
3060
2520
2700
2700
2880
2880
6480
37080
0.00494598
4200
5040
5320
5320
5040
4200
4200
4200
5040
4200
5040
10360
62160
0.008291319
23680
24320
24320
23040
24320
22400
21760
22400
23040
23680
23680
12800
269440
0.035939721
46440
46440
45150
43860
43860
45150
46440
45150
45150
43860
47730
30960
530190
0.070720312
15000
18000
19000
19000
18000
17500
17500
18500
16500
17000
18000
10000
204000
0.027210893
14904
14904
15318
15732
14904
14076
14904
15732
15318
15732
13662
8280
173466
0.023138063
13685
13294
14858
12903
11339
12512
11730
14858
14467
14467
14076
9384
157573
0.021018148
17538
16590
17538
16590
15642
15642
16590
17064
15642
17064
17064
17538
200502
0.026744307
25300
18400
23000
20700
23000
25300
20700
23000
20700
23000
25300
39100
287500
0.038348686
35760
32780
29800
28310
28310
29800
26820
28310
28310
28310
28310
41720
366540
0.048891573
30210
30210
30210
34980
34980
30210
30210
27030
30210
30210
30210
39750
378420
0.050476207
56400
51700
42300
42300
42300
44650
42300
44650
44650
47000
54050
58750
571050
0.076170494
3100
3875
3100
2945
3720
2945
3410
3410
2790
2945
3100
4340
39680
0.005292786
13500
14250
14250
12375
13500
12750
13500
13500
11625
12375
14250
10500
156375
0.02085835
15102
14263
15941
15102
15521.5
13424
15941
15941
14263
15102
14682.5
10487.5
175770.5
0.023445453
1290
Mattress
Dog Cage
Feb
CC1
450
550
SH1-SH2
259
569
SH3-PD5
217
565
SH6-SH7
279
669
LC1
1150
LC2
1490
L3
1590
L4
2350
PD1
155
PD2-PD3
155
595
PD4-PD6
240
599
146
SD1SD12
19
SD13
35
SD14SD18
35
SH2,5,8
85
SH9
135
SH10
60
SH11SH12
100
SH13
80
PF1-PF6
225
Snake for Dog
Dog Shampoo
Perfume
Dog Bowl
BD1
50
80
BD2
100
180
BD3
300
380
25,000
25,000
25,000

Beginning
15,000
Advance
10,000
Dog Train
200
Dog Grooming
50
Dog day care

Toy for Dog
380
418
437
494
513
532
551
437
551
513
475
475
5776
0.000770442
875
630
665
770
630
665
665
630
630
700
875
980
8715
0.001162465
945
1050
1050
1050
980
875
805
1050
665
665
875
1050
11060
0.001475257
2210
2125
2380
2550
2380
2380
1870
2380
2125
2380
2380
4080
29240
0.003900228
3510
3780
4050
4050
3780
3510
4050
4050
3780
3780
3240
6750
48330
0.006446581
1320
1320
1500
1080
1080
1080
1080
1500
1440
1500
1320
3180
17400
0.002320929
2800
2700
2500
2800
2800
1900
2200
2600
2000
2300
2300
26900
0.003588103
1760
1760
2000
2240
2240
2320
2320
2240
2160
2240
2000
23280
0.003105243
6750
6300
5850
6525
6075
6075
6300
6525
6300
6525
5850
450
69525
0.009273713
2470
3445
3250
3055
2600
2600
3185
3250
3380
3120
3445
130
33930
0.004525812
6160
7280
7280
7420
7840
7840
7420
7420
7840
7280
7420
81200
0.010831003
15300
16320
17000
17000
15640
13600
12240
19040
19040
19720
19040
8500
192440
0.025668943
50000
50000
50000
50000
750000
950000
0.126717396
50000
50000
50000
50000
200000
0.026677346
50000
50000
50000
150000
0.02000801
60000
60000
45000
45000
60000
60000
30000
360000
0.048019224
20000
10000
20000
10000
20000
20000
20000
20000
140000
0.018674143
5000
5000
4400
5000
4000
4600
5000
4800
4400
4400
5000
51600
0.006882755
1750
2000
1000
1500
2000
1500
9750
0.001300521
623574
605319
590337
533436
574464.5
573351
533561
610367
519811
574958
558394.5
1199424.5
7496997.5
100%
147

Price
Jan
Code
T1-T2
550
580
T3-T8
300
330
T9-T19
350
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
550
July
Aug
Sep
Oct
Nov
Dec
Total
35
38
40
30
30
32
32
36
30
30
34
35
35
38
38
35
32
34
32
35
40
40
42
848
40
45
35
37
35
35
34
35
35
30
35
39
34
33
36
35
35
32
35
30
38
40
45
870
44
35
35
33
35
32
38
36
34
34
30
32
32
36
38
30
34
34
32
32
30
44
40
45
845
35
35
30
27
28
28
27
25
28
29
30
30
352
28
30
35
30
28
27
30
28
28
30
28
34
356
28
30
25
26
27
27
28
25
26
28
28
30
328
32
35
27
27
35
25
28
25
30
30
35
30
359
32
32
28
28
30
26
27
27
28
30
30
35
353
28
30
35
30
28
30
30
24
25
25
26
32
343
28
250
130
30
28
30
28
25
30
26
30
28
28
345
27
28
28
30
28
30
28
25
24
20
28
28
30
32
30
29
29
25
25
30
25
25
28
30
662
30
30
28
28
32
32
30
30
28
25
25
28
28
28
27
27
27
27
28
28
28
25
28
35
682
150
Dogs Bows
Y1-Y3
120
Y4-Y7
180
Y8-Y9
280
Toy for Dog

590
MM1-MM4
34
300
Dogs Boots
30
25
28
20
25
25
28
28
28
28
28
28
321
25
28
26
28
28
30
28
20
30
25
28
28
324
32
30
35
35
28
25
25
28
28
25
28
30
349
690
35
28
30
25
25
28
35
38
39
39
27
28
27
30
27
35
28
28
28
30
30
35
30
35
740
28
28
28
28
28
30
27
28
28
35
32
35
28
28
28
25
35
28
32
35
28
30
35
40
727
38
28
28
28
30
30
30
35
35
28
28
27
27
28
30
28
25
28
32
28
28
28
30
35
712
30
38
38
28
28
39
39
39
28
28
27
27
28
39
28
28
28
28
30
30
30
35
38
38
769
38
35
29
25
29
29
28
28
26
30
30
25
25
28
28
30
30
35
28
28
28
30
27
30
699
32
27
28
28
32
35
36
35
28
30
28
28
26
30
28
28
28
30
28
28
28
28
28
30
707
1290
Mattress
CC1
Jun
42
Leash
M1-M5
May
45
Dog Collar
W1-W12
Apr
380
C1-C3
B1-B8
Mar
Sale Volume
Clothing for dogs
450
550
Dog Cage
Dog Food
Feb
SH1-SH2
259
569
SH3-PD5
217
565
SH6-SH7
279
669
LC1
1150
LC2
1490
L3
1590
L4
2350
PD1
155
35
30
25
28
27
27
27
25
28
32
35
38
357
35
30
28
28
28
28
28
30
30
30
28
35
358
30
30
28
28
38
28
30
28
28
30
35
38
371
33
37
27
28
28
29
28
30
30
32
30
35
367
38
30
30
28
26
29
36
33
38
28
28
36
380
148
PD2-PD3
155
595
PD4-PD6
240
599
SD1-SD12
19
SD13
35
SD14-SD18
35
30
28
25
35
28
30
28
25
26
30
30
28
28
28
32
28
28
25
28
28
36
29
30
28
691
35
35
28
28
30
30
27
27
28
30
28
28
30
30
32
28
28
30
30
28
30
25
30
38
713
Snake for Dog

SH2,5,8
85
SH9
135
SH10
60
SH11-SH12
100
SH13
80
PF1-PF6
225
Dog Shampoo
Perfume
42
32
38
42
32
38
30
33
38
35
35
30
425
30
38
28
28
28
30
30
28
32
35
30
38
375
45
35
40
45
42
42
32
35
35
42
38
38
469
32
36
38
38
40
38
32
38
35
38
38
48
451
42
38
38
35
30
36
32
36
38
38
34
38
435
40
45
40
38
38
38
38
40
42
38
38
40
475
35
40
35
38
40
38
42
28
28
28
38
35
425
38
38
40
38
38
40
40
38
32
38
40
42
462
42
BD1
50
38
32
35
37
37
38
40
40
32
38
40
449
80
BD2
100
180
BD3
300
380
Dog Bowl
28
25
28
30
28
30
30
38
32
28
25
28
25
27
28
30
32
35
32
35
35
38
35
38
740
25
28
28
28
28
30
30
28
28
28
28
28
28
25
25
30
28
30
28
28
25
25
32
25
666
25
25
28
25
25
32
25
25
25
25
28
25
25
30
28
30
28
25
30
28
28
28
28
646
25
25,000
12
25,000
12
25,000
3
Beginning
Advance
12
34
15,000
5
40
40
38
30
30
40
40
20
30
35
35
35
30
40
40
40
433
40
30
30
255
10,000
Dog Train
20
200
Dog Grooming
50
Dog day care
149
Price
Jan
Code
T1-T2
550
580
T3-T8
300
330
T9-T19
350
380
C1-C3
130
C4-C6
280
C7-C9
430
L1-L3
350
L4
820
L5
250
L6
550
Dog Collar
Leash
B1-B8
250
300
W1-W12
130
150
Dogs Boots
Dogs Bows
Y1-Y3
120
Y4-Y7
180
Y8-Y9
280
Toy for Dog
Mattress
590
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Percent
45200
44070
44070
36160
37290
36160
36160
42940
37855
37290
42375
46330
485900
0.045669648
25830
25200
25200
21735
22050
20475
20475
21735
22050
21105
21420
26775
274050
0.025757907
28835
24820
24820
27010
24820
22630
22630
24820
24820
23360
27010
31025
306600
0.028817275
4550
4550
4550
3510
3640
3640
3640
3250
3640
3770
3900
3900
46540
0.004374286
7840
8400
8400
8400
7840
7560
7560
7840
7840
8400
7840
9520
97440
0.009158367
12040
12900
12900
11180
11610
11610
11610
10750
11180
12040
12040
12900
142760
0.013417985
11200
12250
12250
9450
12250
8750
8750
8750
10500
10500
12250
10500
127400
0.011974301
26240
26240
26240
22960
24600
21320
21320
22140
22960
24600
24600
28700
291920
0.027437505
7000
7500
7500
7500
7000
7500
7500
6000
6250
6250
6500
8000
84500
0.007942139
15400
18700
18700
15400
16500
15400
15400
16500
14300
16500
15400
15400
193600
0.018196427
15125
15950
15950
14575
12100
14300
14300
16225
14850
15125
13750
15950
178200
0.016748984
8400
7840
7840
8400
7420
7420
7420
7560
7560
7840
7420
8820
93940
0.008829403
3600
3000
3000
2400
3000
3000
3000
3360
3360
3360
3360
3360
37800
0.003552815
4500
5040
5040
5040
5040
5400
5400
3600
5400
4500
5040
5040
59040
0.005549158
8960
8400
8400
9800
7840
7000
7000
7840
7840
7000
7840
8400
96320
0.009053098
40320
35200
35200
46720
49920
35200
35200
39680
35840
37120
41600
41600
473600
0.044513573
72240
72240
72240
70950
81270
86430
86430
68370
45150
86430
74820
96750
913320
0.085842771
33000
28000
28000
32500
31500
27500
27500
29000
26500
30000
28000
32500
354000
0.033272392
28152
27324
27324
32292
23184
22356
22356
23184
23184
24840
26910
31464
312570
0.029378394
28543
21114
21114
21896
21896
21505
21505
22678
25415
21896
22678
22287
272527
0.02561476
27966
26544
26544
33654
27492
26544
26544
26544
27492
26544
26544
27492
329904
0.031007614
40250
34500
34500
32200
31050
31050
31050
28750
32200
36800
40250
43700
416300
0.039127957
52150
44700
44700
41720
41720
41720
41720
44700
44700
44700
41720
52150
536400
0.050416133
47700
47700
47700
44520
60420
44520
44520
44520
44520
47700
55650
60420
589890
0.055443648
77550
86950
86950
65800
65800
68150
68150
70500
70500
75200
70500
82250
888300
0.083491146
5890
4650
4650
4340
4030
4495
4495
5115
5890
4340
4340
5580
57815
0.005434021
690
MM1MM4
CC1
1290
450
550
SH1-SH2
259
569
SH3-PD5
217
565
SH6-SH7
279
669
Dog Cage
Dog Food
Mar
Total Volume
Clothing for dogs
M1-M5
Feb
LC1
1150
LC2
1490
L3
1590
L4
2350
PD1
155
150
Snake for Dog
PD2-PD3
155
595
PD4-PD6
240
599
SD1-SD12
19
SD13
35
SD14SD18
SH2,5,8
35
SH9
135
SH10
60
SH11SH12
SH13
100
PF1-PF6
225
21750
22500
22500
19875
21000
21750
21750
18750
19875
21000
24375
21750
256875
0.024143632
29365
23492
23492
22653
24331
23492
23492
25170
24331
24331
23073
28526
295747.5
0.027797251
798
608
608
798
608
722
722
627
722
665
665
570
8113
0.000762539
1050
1330
1330
980
980
1050
1050
980
1120
1225
1050
1330
13475
0.001266513
1575
1225
1225
1575
1470
1470
1470
1225
1225
1470
1330
1330
16590
0.001559291
2720
3060
3060
3230
3400
3230
3230
3230
2975
3230
3230
4080
38675
0.003635056
5670
5130
5130
4725
4050
4860
4860
4860
5130
5130
4590
5130
59265
0.005570306
2400
2700
2700
2280
2280
2280
2280
2400
2520
2280
2280
2400
28800
0.002706906
3500
4000
4000
3800
4000
3800
3800
2800
2800
2800
3800
3500
42600
0.004003966
3040
3040
3040
3040
3040
3200
3200
3040
2560
3040
3200
3360
36800
0.003458825
9450
8550
8550
7875
8325
8325
8325
9000
9000
7200
8550
9000
102150
0.009601059
3445
3770
3770
4420
3900
3445
3445
3770
4355
4355
4745
4745
48165
0.004527019
7420
7840
7840
8120
7840
7840
7840
7700
8120
7840
7000
7980
93380
0.008776768
17000
18020
18020
19380
17000
18020
18020
19720
19720
18700
19040
19040
221680
0.020835661
75000
75000
75000
75000
300000
0.028196942
75000
75000
75000
75000
300000
0.028196942
75000
75000
75000
75000
300000
0.028196942
75000
60000
60000
75000
60000
60000
60000
75000
30000
555000
0.052164343
40000
10000
10000
30000
20000
30000
20000
160000
0.015038369
8000
8000
8000
6000
6000
7000
7000
7000
6000
8000
8000
8000
87000
0.008177113
2000
2000
2000
1000
1500
250
250
250
250
2000
1500
1500
14500
0.001362852
987664
914047
914047
814863
931006
847369
847369
871873
767499
930476
855185
958054
10639451.5
100%
85
80
Dog Shampoo
Perfume
BD1
50
80
BD2
100
180
BD3
300
380
Dog Bowl
25,000
25,000
25,000
Beginning
15,000
Advance
10,000
Dog Train
200
Dog Grooming
50
Dog day care
Total
151
Marketing Expenses
T-Cup Dog Center has expense as follow
Web Site:
Webdesign.siam8 = 5,900 Baht / First year

Next year 1,500 Baht
Brochure:
Radio:
Mr. Copy = 850 Units / 2 Baht Per Unit

F.M.107.25 MHz = 1,500 Spots the early hours / 13 times a day.
Marketing Expenses Year 2013

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
5900
5900
Brochure
1700
1700
1700
5100
Radio
1500
1500
1500
4500
Total Market Expense
9100
3200
3200
15500

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
1500
2000
Brochure
1700
1700
1700
3400
Radio
1500
1500
1500
4500
5200
3200
3200
11600
152

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
1500
2000
Brochure
1700
1700
3400
Radio
1500
1500
1500
4500
3500
3200
3200
9900

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
1500
2000
Brochure
1700
1700
3400
Radio
1500
1500
1500
4500
3500
3200
3200
9900

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
1500
Brochure
2000
1700
1700
3400
Radio
1500
1500
1500
4500
3500
3200
3200
9900
153
Calculation Marketing Expenses Year 2013-2017

16000
14000
12000
10000
8000
6000
4000
2000
0
Year 2013
Year 2014
Year 2015
Year 2016
Year 2017
Conclusion in market feasibility

According to marketing analysis of T Cup Dogs Center, we focus all about
customer need and want. We mainly focus on the quality of both service and quality products
and the need to meet the many needs of the customer. In the management of the company, we
believe that we have a lot of potential for us to explore, seek advice from the expert
knowledge about the pet business. But the thing that we need to learn more on how to do
business on the pet market is the market, the market changes. Or trends related to pets. Our
competitors in the field concerned, it is estimated that there are some the market is mainly in
the treatment of the animals that we have available in this field as well. But to do the
integration, we believe that we have the most potential in the market to Bangkok to be able to
run the business smoothly and successfully.
154
Chapter 4
Investment
155
Cost of investment
Pre-Operating cost
Pre Operation Cost
Landscape cost
Construction + drawing
Total
1,200,000 Baht
3,500,000 Baht
4,700,000 Baht
Pre Operation cost that our company has is landscape cost that our company purchase land in
Front of the Mae Fah Luang - Chiang Rai International Airport, Tambon Ban Doo, Aumper
Muang, Chiang Rai 57100, On the road main road to Mae Fah Luang - Chiang Rai
International Airport, Approximately 1 kilometers away from Mae Fah Luang - Chiang Rai
International Airport, close to Kour-Ta-Lay-Thai restaurant and indent with Chom-Dean
restaurant. This land is very distant future. The entrance road to the airport very conveniently
located near downtown Chiang Rai Village, Mae Fah Luang University, Mae Fah Luang Chiang Rai International Airport, Chiang Rai United Stadium and Bandu market. The land
that we purchase have 1 Rai (1 Rai = 1,200,000 Baht). We use G2 Green House Construction
& Engineering Service to drawing and construction our company.
(Source: MR.Santi the owner of the lands in Front of the Mae Fah Luang - Chiang Rai International Airport,
Tambon Ban Doo, Aumper Muang, Chiang Rai 57100)
(Source: G2 Green House Construction & Engineering Service 222 Moo 12, Tambon Pa Sang, Aumper Mae
Chan, Chiang Rai 57110)
156
Map of T-Cup Dog Center
157
Location of T-Cup Dog Center
158
Facility Layout of T-Cup Dog Center
159
Logo of T-Cup Dog Center
The meaning of the logo: The symbol of T-Cup

Dog Center will be highlighted in red, a color that is
visually appealing as well, bright and energetic.
Black on T is due to prominent when against red.
This starts the first to read the name. The center has
a dog that demeanor to be happy, mischievously,
querulous, to make a unique and recognizable
identity. (Design by Kamalarat)
Billboard of T-Cup Dog Center
Billboard of company order from Chian

advertising 5/5 moo 11 Nogbao Aumper
Muang Chiang Rai, Chiang Rai 57000.
Sphere is the marker lights, that can be turn
on the lights when it dark. The size of
billboard is 300x300 cm. The billboard shows
the logo of our company, so the price is
38,000 baht include the service. And the
sticker show in front of the mirror in the shop
is size 200x200 cm. The sticker shows the
logo and name of our shop, so the price is
3000 x 4 sides, is 12,000 baht include service
Total of billboard cost
50,000 Baht
160
Registration
Juristic Person Registration
- Company Limited Registration
Submit the names company is T-Cup Dog Center for determine not same as the name
reserved other company.
List of the document and information are used below:
Registration document request for the new establish enterprise (50 Baht)
A copy of an entrepreneur identification card
A copy of an entrepreneur address
Proxy letter (if there is)
Name and address of a proxy identification card
Total registration cost
2,000 Baht.
(Source: http://www.pattanakit.net/index.php?lay=show&ac=article&Id=525887&Ntype=124)
(Source: http://www.dbd.go.th/mainsite/index.php?id=101)
Objective
Establish T-Cup Dog Center to the center of many other high quality services and dog
product to the owner of dog and dog that you love in Front of the Mae Fah Luang - Chiang
Rai International Airport, Tambon Ban Doo, Aumper Muang, Chiang Rai 57100
No.
Pre-Operating cost
Total/Baht
Landscape cost
1,200,000
Construction + drawing
3,500,000
Billboard of company
50,000
Registration
2,000
Total
4,752,000
161
Equipment and tool

Machine/tool/equipment
Office reception / Cashier (Down Flood)
Image
Description
SE-C2000M
PLU item record regular STD = 2000.

The department has up to 200 departments
(DEPARTMENT).
The screen display LCD 10 digits.
One-touch merchandising system 72 buttons
(DIRECT PLU).
Large LCD display illuminated the clear view of
all three lines show name and number and total
amount.
Get multiple cash payments, credit
Report daily, hourly, and monthly and
reports to determine the period.
Ability to add, subtracts, multiply and calculates
a percentage. Statement and change. And value
added tax (VAT).
Display customer balance (POP-UP CUSTOMER
DISPLAY) 8 digits.
Cash drawer opens automatically. When it is
received.
(Source: http://cmgoa.igetweb.com/product/852636/SEC2000M.html)
HP Pavilion All-in-One MS200 PC

HPs new, non-touch screen all-in-one that is aimed to fit in
small spaces like dorms with its 18.5 16:9 widescreen. The
overall body has a smooth, rounded design with a matte
black and silver finish. It definitely is a computer that you
wouldnt want to hide in a cabinet. Packed inside is a 1.50
GHz AMD dual processor, 2GB of memory, a 320GB hard
drive, stereo speakers, and a built-in webcam and
microphone. For movies and photos, the MS214 has a DVD
burner and a 6-in-1 media card reader.
(Source: http://www.technologytell.com/gadgets/50022/hpsnew-all-in-one-ms200-isnt-a-touchscreen-but-its-light-onyour-wallet/)
162
HP Photo Smart C4680 All-in-One Printer

This HP Photo Smart Printer functions as a printer, a copier,
and a scanner. It prints at a speed of up to 29ppm, and scans
at up to 1200 x 2400 dpi. This HP printer comes equipped
with a 1.45 color Touch Smart display, which allows you
to view and print your photos without needing a computer.
This printer is also Energy Star qualified, and uses less than
1-watt of energy when turned off.
(Source: http://news.printcountry.com/tag/hp-photosmart)
IKED JULE Working Chair
Width: 50 cm
Depth: 50 cm
Seat width: 35 cm
Seat depth: 32 cm
The. Seat height: 38 cm
Maximum penalty: 50 cm
(Source : http://www.ikea.com/th/th/catalog/products/
S39884561/
Mitsubishi Super inverter MSZ-SGH13VA
Electricity saving # 5.
Refrigerant R410A.
System HEAT PUMP.
Electricity saving 48% at room temperature.
13,000 BTU
12.28 EER
(Source : http://www.topcoolair.com/mitsubishi/
inverter.html)
163
PANASONIC KX-TS5OOMX
Call repeating the last number dialed with a single

button.
Available in both pulse and tone.
Adjust the volume level for 3 rings.
Flash buttons for special features. The transfer
case is compatible with the PABX calls overlap
(Source: http://www.sripiboon.com/product-th-96749521438-*++*+PANASONIC++
KX+TS5OOMX.html)
IKED OIA WEEKED Wash Bowl
Width: 53 cm
Depth: 40 cm
Bowl depth 13 cm
(Source: http://www.ikea.com/th/th/catalog/
products/00223717/)
faucet def BP #A103
To open and close the water.
(Source: http://www.bpshare.co.th/product/toilet/
washbasin.html)
IKED Mirror
Width: 59 cm
Height: 85 cm
Can be used in high humidity areas.
The safety film reduces damage if glass is
dangerous.
(Source: http://www.ikea.com/th/th/catalog/products/
20213760/)
164
IKED Trashcan
Lower / frame / lid: plastic poly propylene.

Rail: Stainless steel.
products/80165426/
IKEA Dish Soap
Height: 20.5 cm
Base diameter: 9.1 cm
(Source: http://www.ikea.com/th/th/catalog/products
/90176900/
IKEA Harvest Hard line
Width: 1.5 cm
Depth: 4.5 cm
Height: 8.3 cm
Carton: 2 pcs.
90197672/)
IKED To Put Tissue
Width: 15 cm
Height: 10 cm
products/20179332/)
165
Toilet Bowl N-7530.
Size 6 liters
(Source: http://viboonchanshop.com/nasco
/nasco.htm)
Man Toilet Bowl N-951

(Source: http://viboonchanshop.com/nasco
/nasco.htm)
Spray hose
Made of plastic ABS

Hooks for hanging
PVC wire 1.20 m long
(Source: http://www.191sale.com/index.php?lay=
show&ac=cat_show_pro_detail&cid=21165&pid=87501)
166
IKEA Chest of Drawer
Width: 36 cm
Depth: 48 cm
Height: 115 cm
The tall 9 drawer storage by using very little
space.
With a lock to prevent drawer fall.
30192823/)
SHARP Plasma cluster FU-A80TA
The system Plasma cluster intensive spraying can

kill bacteria, mold particles, positive and negative
bacteria. H5N1 bird flu virus into the air and
disintegrate odor. The power dissipation of dust
mite allergens.
HEPA filters trap dust and dirt. Smaller 0.3
micron up to 99.97%.
Sheet odor filter to effectively trap odors.
ION SHOWER working system improves the
performance of the plasma cluster. Positive and
negative ions by spraying with the highest
concentration and wind for a period of about 60
minutes to clean the room. Germs quickly.
Sensor dust. Clean air and light conditions (Clean
Sign)
Can adjust the fan to run at 4 levels (Auto,
Lifestyle, medium, low)
Can enable / disable the plasma cluster systems.
Filter dust and odor filter. Last for approximately
2 years (or more depending on usage)
(Source: http://www.sripiboon.com/product-th-966514182754- +SHARP++++

Plasmacluster+FU+A80TA++62+...html)
167
NO
LIST
NO.OF
PRODUCT
PRICE PER
UNIT/BAHT
TOTAL/BAHT
A
B
C
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Quick pos of CASIO SE-C2000M

Computer HP Pavilion MS200 All-in-one
Printer HP Photo smart C4680
IKED working chairs
Mitsubishi Air + Service
Telephone Panasonic
IKED wash Bowl
Faucet def
IKED Mirror
IKED Trashcan
IKED Dish soap
IKED Hard-line
IKED to put tissue in
Toilet Bowl
Man toilet bowl
Spray house
Chest of Drawers
SHARP Plasma Cluster
1
3
1
4
1
1
1
2
2
3
2
2
2
2
1
2
1
1
13500
19900
3990
1690
29900
590
1390
268
990
89
199
69
149
1499
422
60
4690
13500
13500
59700
3990
6760
29900
590
1390
536
1980
267
398
138
298
2998
422
120
4690
13500
32
92,895
141,177
Total
168
Living Room
Image
Description
Atlantis Drink dispenser WD-101
There is a special drill to drill water tank, the

water does not spill at the tank.
Fast flowing water flow velocity to 550 ml., In
just 10 seconds.
Ice-chill technology for cooling water systems,
cold and refreshing drink.
Steaming hot water 85-95 c hot water and tea coffee is always on.
Piano Key button keypad is easy to use and
durable two-stroke. Anti-scald safety.
4 liter capacity water tank.
Cold water temperature 3-10 c.
4 liter hot water storage tank.
Hot water temperature 85-92 c.
Power: 220v / 500w.
(Source: http://www.sabaypost.com/show.php?id=0000326)
LG 42" 42LM3410
Full HD 1,920 x 1,080 p (42 ") Full HD resolution

screen is sharp and detailed.
Dual XD Engine chip peripherals. Improves the
clarity and realism of the images.
LED display of LED lamps. Helps clear and
realistic dimension.
Motion Clarity Index 100 Display animated
smoothly.
Sensor Intelligent Sensor adjusts contrast,
brightness, and color automatically.
Picture Wizard II function to customize the color
sharpness of the image. Use our Smart
Energy Saving Plus a power saving mode.
Sound
Speaker System 1 Way 2 Speakers Sound 5W +5
W.
Sound Mode System automatically adjusts sound
for 5 different modes, Standard,
Music, Cinema, Sport, Game.
Clear Voice II audio for clearer conversations.
(Source: http://www.lcdtvthailand.com/spec/
detail.asp?product=LG_42LM3410&param_
id=964&pos=2)
169
INDEX Sofa L-Shape Percy
W223 x D152 x H87 cm.
(Source: http://www.indexlivingmall.com/LivingRoom/110017872#1)
IKED TV Cabinet
Width: 140 cm
Depth: 47 cm
Height: 31 cm
Maximum weight: 60 kg
Screen size up to accommodate up to 50 inches.
(Source: http://www.ikea.com/th/th/catalog
/products/10197497/#/70197499)
IKED Trashcan

products/80165426/
170
IKED Living Room Table
Diameter: 75 cm
Height: 45 cm
Glass and steel is a durable material. I feel your
eyes open.
The floor is black and brown and black. Choose a
color you like.
Glass top. Easy to clean a stain.
Adjustable leg. Although it has been firmly placed
on the uneven surface.
/00213313/
IKEA Side Table
Diameter: 50 cm
Height: 68 cm
(Source: http://www.ikea.com/th/th/catalog
/products/60161580/)
T-CUP of tea Cup
Ceramic coffee cup white porcelain flesh.

Coffee and 0.20 L or 7 OZ.
Coffee cup saucer 15.0 cm
Coffee cup and saucer logo or design can be
printed on demand.
(Source: http://universalceramics.tarad.com/product-th-02904063-+ ++1+.html)
171
IKED Coffee Box
Length: 12 cm
Width: 8 cm
Height: 18 cm
Perfect for the coffee, tea and other groceries.
Stacked to save storage space.
/90208345/)
Refrigerant R410A.
System HEAT PUMP.
13,000 BTU
12.28 EER
inverter.html)

mite allergens.
Sign)

172
NO
D
E
1
2
3
4
5
6
7
8
9
LIST
Atlantic Drink Dispenser

LG TV 42
INDEX Sofa
IKED TV Cabinet
IKED Trashcan
IKED Living
IKED Side Table
Tea Cup
IKED Coffee Box
Total
NO.OF
PRODUCT
PRICE PER
UNIT/BAHT
TOTAL/BAHT
1
1
2
1
1
1
1
1
12
1
1
3965
19490
15900
6990
89
1690
890
29900
80
149
13500
3965
19490
31800
6990
89
1690
890
29900
960
149
13500
23
92,643
109,423
173
Training & Relax room
Image
Description
Cool Top Fan
20-inch fan width.

Noise level 55 dB.
Height 163 cm.
The wind force up to 6,000 cubic feet / minute.
Weight 17.7 kg.
Powers supply 200 V 50Hz.
Power 120 W.
The three-level wind.
A staggering blow 90 degrees.
(Source: http://www.masterkool-ccs.com/61/COOLTOP-20%E0%B8%99%E0%B8%B4%E0%B9%89%E0%B8%A7%E0%B8%95%E0%B8%B1%E0%B9%89%E0%B8%87%
E0%B8%9E%E0%B8%B7%E0%B9%89%E0%B8%99.ht
ml)
Dog Equipment Training
Weave Pole Set - 30" poles with a free-standing

base. Standard 6-pole set.
Adjustable jump - with a displaceable bar (for
safety) that adjusts to any height by sliding the 2
jump cups up and down on the side bars.
Adjustable Tire jump - 24" diameter hoop that
slides up and down on the side bars.
Pause box - Great training aid and substitute for
the pause table. Dog must stop and either sit or lay
down for a 5 second count.
Tunnel & Chute - 3' tunnel with 22" diameter and
attachable 8' chute. Use the tunnel by itself, or
attach the chute for extra challenge. Color is
subject to availability only.
Carrying Bag - sturdy canvas-like material with
wide strap. (bag is blue and yellow as shown, and
has a pocket on the outside)
Colored vinyl tape - for decorating all the poles.
Instruction Manual, that includes pictures and
training tips for each obstacle.
(Source: http://www.nwagility.com/agility-kits.php)
174
Basket Training Dog

(Source: http://nongkhai-culture.org/A.Ponpisai/A.PonpisaiLink/ponpisai-decorate.htm)
Dog Ball Training

Colorful rubber balls. Suitable for all dog breeds. The
material is light weight and not much damage to the mouth
and teeth of a dog.
(Source: http://www.tadee.net/product.detail_171024
_th_4331218)
Dog Leash Chain Training
Chain dog leash size 4 mm, length 70 inches.

Dog chain, chain tethered dog, long, strong,
durable, the chain's spring hooks on both sides for
a dog with a lot of energy to exercise or train dogs
and are very strong.
(Source: http://www.yespetshop.com/index.
php?mo=28&id=638935)
175
NO
1
2
3
4
5
6
LIST
NO.OF
PRODUCT
PRICE PER
UNIT/BAHT
TOTAL/BAHT
3
3
2
10
5
5
28
29900
2407
5278
100
50
50
37,785
89700
7221
10556
1000
250
250
108,977

Cool Top Fan
Dog Equipment Train
Dog Leash Chain Train
Dog Ball Train
Dog Basket Train
Total
Dog Spa and Grooming Room / Bathing
Image
Description
Midwest Grooming Table w/Arm
3/4" Birch Plywood Top (grade A/B)

Easy to Clean & Maintain Ribbed Rubber "NoSlip" Rubber Working Surface
Fully Welded, Durable Black E-Coat, Folding
Tubular Legs Provide Maximum Stability
1" Charcoal Gray Vinyl Trim Molding to Protect
Clothing
Available with Grooming Arm and Security Loop
(Model G3018A, G3624A & G4824A come with
Standard grooming arm and security loop)
Medium: 36"L x 24"W x 30"H
(Source: http://www.petsmart.com
/product/index.jsp?productId=12953369&f=PAD%2FpsNot
AvailInUS%2FNo)
176
Edemco F160 Best 'N Show Heat Stand Dryers

This Edemco finishing dryer is powerful, portable, and
pleasantly priced. Designed for dog and cat show
professionals on the go and for grooming shop operators in
need of a solid back-up dryer. Ideal for last minute touchups before entering the ring. Both dryer and stand fit into a
24" tote bag for ease in traveling. Convert to force dryer or
cage dryer with optional F170 Best 'N' Show Accessory Kit
which includes 6' flex hose, hose nozzle reducer, crevice
tool nozzle and cage attachment.
(Source: http://wgroom.com/catalog/edemco-f160-best-nshow-heat-stand-dryers-1/)
Dina Meri Nico Mini Grooming Cart

Highly modified high impact ABS plastic makes this
grooming cart 3-5 times stronger and much more impact
resistant than most carts in the industry. ECO friendly 100%
recyclable with a scratch & smear resistant textured finish.
Enclosed back. Includes 4 trays. Included trays can be
attached to either side of top for added work space. Extra
tracks can accommodate up to 4 additional trays. Heavy
duty NILOX casters for extra strength and easy mobility.
Four wire pockets included (not pictured). Wire pockets can
be adjusted to hold different sizes of bottles or can be used
to hang spray bottles. Optional lockable folding door and
trays available.
(Source: http://wgroom.com/catalog/dina-meri-nico-minigrooming-cart-1/)
177
Andis Blade Carrying Case

Attractive design with sturdy handle for complete
portability. Durable construction and resilient exterior for
long life. Holds most detachable blades with room for up to
12 blades. Case is lined with high density foam for
maximum protection of blades. Blades sold separately.
Dimensions: 11.25" x 8" x 2.875". Weighs 1.5 lbs.
(Source: http://wgroom.com/catalog/andis-blade-carryingcase-1/)
Andis Easy Clip Combo Grooming Kit
Powerful magnetic motor clipper

Adjustable blade
Quiet running
Cordless battery trimmer for touch ups
(Source: http://www.petsmart.com/product
/index.jsp?productId=15509126&lmdn=Product+Type&f=P
AD%2FpsNotAvailInUS%2FNo)
Top Paw Combs
Two lengths of teeth to help with tangles

Rounded tips for comfort & safety
Available in two sizes
Made exclusively for PetSmart
These combs feature rounded pins for comfort and safety

and are perfect for thick-coated breeds. They feature two pin
sizes help in different stages of the grooming process, as
well as different parts of your dog's coat.
/index.jsp?productId=3706188&f=PAD%2FpsNotAvailInU
S%2FNo)
178
Grreat Choice Soft Slicker Brushes for Dogs
A must for grooming short haired breeds

Stainless steel pins
Choose from a variety of designer colors
Made exclusively for PetSmart!
These Soft Slicker Brushes with stainless steel pins should

be used to remove debris and loose hair from shorthaired
breeds. Can also be used to fluff-dry dogs with sensitive
skin. Remember to brush your dog regularly as part of an
overall grooming program, and be sure to brush your dog
before bathing, as water can tighten any existing mats.
(Source: http://www.petsmart.com/product/index.jsp?
productId=3465561&f=PAD%2FpsNotAvailInUS%2FNo)
Martha Stewart Pets Slicker Brush
For medium, long, and curly hair

Ergonomic handle minimizes hand fatigue
Made of wood with non-slip Intelligrip surface
Soft, curved metal pins assist in detangling mats while also

removing dead hair from the underbelly.
S%2FNo)
179
Grreat Choice Pin Brush
Great for long haired breeds

Available in three colors
Brushing your dog's coat is one of the most important steps

in the grooming process. Ideal for long haired breeds, this
brush is made of wire pins which are ideal for removing
tangle and debris. Available in three fashionable colors
S%2FNo)
Top Paw Rubber Palm Brush
For long haired breeds

Hand strap for increased control
Make keeping your dog's coat groomed and tangle-free easy

with our rubber palm brush. A strap on the back side holds
the brush comfortably on your hand while you remove dead
hair and prevent mats.
(Source:http://www.petsmart.com/product/index.jsp?produc
tId=3706178&f=PAD%2FpsNotAvailInUS%2FNo)
Top Paw Shedding Rakes
Ideal for long haired breeds

Helps reduce shedding
Available in two styles
Regular use of a shedding rake will give your pet a wellgroomed appearance. Developed for long haired breeds,
these shedding rakes significantly help to reduce shedding.
Choose from two styles.
180
Martha Stewart Pets Short Pill-Shaped Pin

Brush
For medium curly hair

Made of wood coated w/ non-slip Intelligrip
surface
A PetSmart exclusive
Coated metal pins help remove mats & tangles from the coat
and underbelly, and the unique pill-shape design allows you
to reach more surface area.
S%2FNo)
Martha Stewart Pets Bristle Brush
For short to medium hair

For everyday brushing
surface
Made of natural boar hair fibers mixed w/ nylon, the bristle

brush gently removes dirt & debris while shining your pet's
coat. Ergonomic palm-held design w/ adjustable strap lets
you replicate a petting motion to help calm anxious dogs.
S%2FNo)
Top Paw Rubber Curry Brush
Great for bathing & brushing your pet

For short haired breeds

in the grooming process. Developed for short haired breeds,
this rubber curry brush helps keep the skin clean and
reduces shedding. This glove can be used when the coat is
dry or wet. During bath time, the rubber nubs help remove
excess hair, massage and scrub your pet's coat.
(Source: http://www.petsmart.com/product/
index.jsp?productId=3706177&f=PAD%2FpsNotAvailInUS
%2FNo)
181
Martha Stewart Facial Scissor

These facial scissors make grooming your dog easier and
safer. Especially suited for trimming around the nose, ears,
and eyes. A PetSmart exclusive.
Ergonomic handle provides a secure grip

Blunted safety tip prevents cuts and pokes
Made of high-grade stainless steel
index.jsp?productId=11289317&f=PAD%2FpsNotAvailInU
S%2FNo)
Martha Stewart Pets Thinning Shears
For long and curly hair

Includes storage sheath
Spot clean with a pet-safe detergent
Made exclusively for PetSmart.
Blunted tip make grooming safer. Ergonomic handle fits

securely in your hand.
S%2FNo)
Martha Stewart Pets Straight Scissors
For all hair types

Blunted tip makes grooming safer
Ergonomic handle fits securely in your hand

%2FNo)
Martha Stewart Pets Nail Clippers

Cutting guard for safety
Ergonomic, secure-grip handle
High-grade stainless steel
S%2FNo)
182
Martha Stewart Nail Filer

Keep your pooch's paws neat, trim and looking fabulous
with this dual-sided stainless steel file. Suitable for all dogs.
A PetSmart exclusive.
Soft-grip handle designed for comfort
/index.jsp?productId=11289318&f=PAD%2FpsNotAvailIn
US%2FNo)
Wahl Pet Nail Grinder Kit

The Wahl Pet Nail Grinder is ideal for trimming, shaping,
and smoothing rough nails for large and small pets.
Features:
Precise nail grinder with an ergonomic design & a

stopper safety feature
Grinder accessories are conveniently located in
the back of the grinder for easy storage
Lightweight, cook running and maintenance free
Powerful rotary motor grinder is corded for even
more power
15,000 R.P.M.
Limited 1 year warranty with a 30 day Satisfaction
guarantee
Includes:
Nail Grinder with cord and grinding drum

60 Grit sanding bands (3)
100 Grit Sanding bands (3)
Small and Large grinding stone
Felt polisher
Power adaptor
US%2FNo)
Soft Touch Pet Towel Set
(2 pound) Size 15 x 30 "
(Source: http://www.pantown.com/
board.php?id=38561&area=3&name=board5&topic=206&a
ction=view)
183
SHAPP Water heater WH 33
Maximum safety with BUILT-IN ELB machine

built to cut off within 0.1 seconds when the
leakage is 15 mA.
Incoloy heating coils made of noncorrosive
Thermo fuse in Stoughton. Abnormally high
temperature.
The machine is made of plastic PS and standard
IPX through the water during use.
Set filters for water. Prevent dirt into the air.
The shower rod for extra side. Prevents bending
and folding.
(Source: http://www.topcoolair.com
/%E0%B9%80%E0%B8%84%E0%B8%A3%E0%B8%B7
%E0%B9%88%E0%B8%AD%E0%B8%87%E0%B8%97
%E0%B8%B3%E0%B8%99%E0%B9%89%E0%B8%B3%
E0%B8%AD%E0%B8%B8%E0%B9%88%E0%B8%99/W
H33.html)
Bath Dog Spa
Features a compact design that fits any style

bathroom.
Acrylic bathtub BT's normal.
Installation drainer.
Size: 730 x 1550 x 395 mm
Water capacity 131 liters.
Weight 51 (kg).
(Source: http://www.light-andbath.com/index.php?lay=show&ac=cat_showcat&l=2&cid=
42455)
T-Cup Apron
To clean and convenient to service

There are two pocket on the front.
(Source: http://www.weloveshopping.com/
template/a21/s_product.php?page=2&shopid=149327&grou
pproduct=833637)
184
Mask
Length 175 mm + / - 2 mm
Width 95 mm + / - 2 mm
Rubber 180 mm + / - 2 mm (each side).
(Source: http://www.hamsiam.com/smf
/index.php?topic=132330.0)
Tubs
Hot/cold water ports available on right or left

Floor levelers built into solid full width legs
Two animal restraint hooks
Full Backsplash
Height: 57-1/2"
Leg Length: 20"
Full Backsplash Length: 37-1/2"
Deep: 15"
Depth: 24" (front to back)
Port Location Length: 39" (from the floor to the
water ports)
(Source: http://www.grandeaglethai.com/%E0%B8%
AD%E0%B9%88%E0%B8%B2%E0%B8%87%E0%B8%
AD%E0%B8%B2%E0%B8%9A%E0%B8%99%E0%B9%
89%E0%B8%B3%E0%B8%AA%E0%B8%B8%E0%B8%
99%E0%B8%B1%E0%B8%82%E0%B8%AA%E0%B9%8
0%E0%B8%95%E0%B8%99%E0%B9%80%E0%B8%A5
%E0%B8%AA/%E0%B8%AD%E0%B9%88%E0%B8%B
2%E0%B8%87%E0%B8%AD%E0%B8%B2%E0%B8%9
A%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%A
A%E0%B8%B8%E0%B8%99%E0%B8%B1%E0%B8%82
%E0%B9%81%E0%B8%9A%E0%B8%9A%E0%B8%82
%E0%B8%AD%E0%B8%9A%E0%B9%80%E0%B8%AD
%E0%B8%B5%E0%B8%A2%E0%B8%87%E0%B8%82%E0%B8%99%E0%B8%B2%E0%B8%9448%E0%B8%99%E0%B8%B4%E0%B9%89%E0%B8%A
7%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1
%E0%B8%B5%E0%B8%9B%E0%B8%A3%E0%B8%B0
%E0%B8%95%E0%B8%B9.html)
185

mite allergens.
Sign)

Refrigerant R410A.
System HEAT PUMP.
13,000 BTU
12.28 EER
inverter.html)
186
NO
1
G
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
F
21
22
23
24
25
26
LIST
NO.OF
PRODUCT
PRICE PER
UNIT/BAHT
TOTAL/BAHT
Midwest Grooming Table with Arm

Edemco Finishing Dryer
Mini Grooming Cart
Andis Blade
Andis Easy Clip
Comb Small 8 Large
Soft Slicker Brushes for Dog
Slicker Brush
Pin Brush
Palm Brush
Shedding Rakes
Short Pill-Shaped Pin Brush
Bristle Brush
Curry Brush
Facial Scissor
Thinning Scissor
Straight Scissor
Nail Clippers
Nail Filer
Soft Touch Town
SHARP Water Heater
Bath Dog Spa
Tubs
T-Cup Apron
Mask
2
2
1
1
2
1
2
2
2
2
2
2
2
2
2
2
2
2
2
1
24
2
2
2
12
100
2
1
4650
6975
3700
434
2790
745
75
340
90
300
340
340
400
300
620
930
775
495
220
1460
33
2590
6086
4800
170
1
13500
29900
9300
13950
3700
434
5580
745
150
680
180
600
680
680
800
600
1240
1860
1550
990
440
1460
792
5180
12172
9600
2040
100
27000
29900
Total
181
83,059
132,403
187
Dog Day Care & Puppy Room
Image
Description
Dog Bowl
For put food and water
(Source:
http://www.siambig.com/shop/view.php?id_product=10025
5&shop=HI_DOG)
Dog cage for puppies.
Width 100 cm high, 50 cm.
Barriers stall stable fits dog barrier nets. Spacious.

Transplant patients do not feel uncomfortable. Mesh top
and shoes with removable bottom. Naughty Dog to protect
the other. Pole is attached to the ground on the field. There
are doors that lock and zipper.
(Source: http://www.yespetshop.com/product/801388/
.html)
Dog Ball
and teeth of a dog.
_th_4331218)
188

mite allergens.
Sign)

Refrigerant R410A.
System HEAT PUMP.
13,000 BTU
12.28 EER
inverter.html)
189
NO
1
2
3
4
5
LIST
NO.OF
PRODUCT
PRICE PER
UNIT/BAHT
TOTAL/BAHT
60
5
1
1
2
25
50
1850
29900
13500
1500
250
1850
29900
27000
69
45,325
60,500
Dog Bowl
Dog Ball
Dog Cage for puppies
Mitsubishi Air + service
SHARP plasma cluster
Total
Top Floor 2 / Shopping Zone
Image
Description
SE-C2000M
PLU item record regular STD = 2000.

The department has up to 200 departments
(DEPARTMENT).
The screen display LCD 10 digits.
One-touch merchandising system 72 buttons
(DIRECT PLU).
Large LCD display illuminated the clear view of
all three lines show name and number and total
amount.
Get multiple cash payments, credit
Report daily, hourly, monthly and reports to
determine the period.
Ability to add, subtracts, multiply and calculates
a percentage. Statement and change. And value
added tax (VAT).
Display customer balance (POP-UP CUSTOMER
DISPLAY) 8 digits.
Cash drawer opens automatically. When it is
received.
(Source: http://cmgoa.igetweb.com/product/852636/SEC2000M.html)
190
HP Pavilion All-in-One MS200 PC

HPs new, non-touch screen all-in-one that is aimed to fit in
small spaces like dorms with its 18.5 16:9 widescreen. The
overall body has a smooth, rounded design with a matte
black and silver finish. It definitely is a computer that you
wouldnt want to hide in a cabinet. Packed inside is a 1.50
GHz AMD dual processor, 2GB of memory, a 320GB hard
drive, stereo speakers, and a built-in webcam and
microphone. For movies and photos, the MS214 has a DVD
burner and a 6-in-1 media card reader.
(Source: http://www.technologytell.com/gadgets/50022/hpsnew-all-in-one-ms200-isnt-a-touchscreen-but-its-light-onyour-wallet/)
HP Photo Smart C4680 All-in-One Printer

This HP Photo Smart Printer functions as a printer, a copier,
and a scanner. It prints at a speed of up to 29ppm, and scans
at up to 1200 x 2400 dpi. This HP printer comes equipped
with a 1.45 color Touch Smart display, which allows you
to view and print your photos without needing a computer.
This printer is also Energy Star qualified, and uses less than
1-watt of energy when turned off.
(Source: http://news.printcountry.com/tag/hp-photosmart)
IKED JULE Working Chair
Width: 50 cm
Depth: 50 cm
Seat width: 35 cm
Seat depth: 32 cm
The. Seat height: 38 cm
Maximum penalty: 50 cm
(Source : http://www.ikea.com/th/th/catalog/products/
S39884561/
191
IKED Trashcan

products/80165426/
Refrigerant R410A.
System HEAT PUMP.
13,000 BTU
12.28 EER
inverter.html)
PANASONIC KX-TS5OOMX
Call repeating the last number dialed with a single

button.
Available in both pulse and tone.
Adjust the volume level for 3 rings.
Flash buttons for special features. The transfer
case is compatible with the PABX calls overlap
(Source: http://www.sripiboon.com/product-th-96749521438-*++*+PANASONIC++
KX+TS5OOMX.html)
192
Shelves 2 side
Load capacity 120 kg / layer plate rack at a good

weight.
Large steel pole with a 2 mm thick stand of area
15 cm tall
Makes it convenient to pick up goods.
Added to the keel. Fold up the M Hair high prices.
The 3rd line wing and attached to a weight.
The walls are perforated steel sheet (pack) to the
island next mast always smooth.
The levels of the same depth of 50 cm over a
length of 120 cm
(Source: http://sunzonesky.com/product-th-3413882.+%E0%B8%8A%E0%B8%B1%E0%B9%89%E0%B8%9
9%E0%B8%A7%E0%B8%B2%E0%B8%87%E0%B8%A
A%E0%B8%B4%E0%B8%99%E0%B8%84%E0%B9%89
%E0%B8%B2%E0%B8%A1%E0%B8%B4%E0%B8%99
%E0%B8%B4%E0%B8%A1%E0%B8%B2%E0%B8%A3
%E0%B9%8C%E0%B8%97.html)
Shelves 1 side

weight.
15 cm tall
length of 120 cm
9%E0%B8%A7%E0%B8%B2%E0%B8%87%E0%B8%A
A%E0%B8%B4%E0%B8%99%E0%B8%84%E0%B9%89
%E0%B8%B2%E0%B8%A1%E0%B8%B4%E0%B8%99
%E0%B8%B4%E0%B8%A1%E0%B8%B2%E0%B8%A3
%E0%B9%8C%E0%B8%97.html)
193
Shelves 1 side with Hanger

weight.
15 cm tall
length of 120 cm
9%E0%B8%A7%E0%B8%B2%E0%B8%87%E0%B8%A
A%E0%B8%B4%E0%B8%99%E0%B8%84%E0%B9%89
%E0%B8%B2%E0%B8%A1%E0%B8%B4%E0%B8%99
%E0%B8%B4%E0%B8%A1%E0%B8%B2%E0%B8%A3
%E0%B9%8C%E0%B8%97.html)
NO
LIST
NO.OF
PRODUCT
PRICE PER
UNIT/BAHT
TOTAL/BAHT
A
B
C
1
2
3
4
5
6
7
Quick pos of CASIO SE-C2000M

Computer HP Pavilion MS200 All-in-one
Printer HP Photo smart C4680
IKED working chairs
Telephone Panasonic
IKED Trashcan
Shelves 2 side
Shelves 1 side
Shelves with hanger 1 side
1
1
1
2
3
1
1
15
10
5
13500
19900
3990
1690
29900
590
89
2700
1750
2200
13500
59700
3990
3380
89700
590
89
40500
17500
11000
42
76,309
239,949
Total
194
Depreciation
Depreciation of Pre Operation cost
Year 1
No
Pre-Operating cost
Total/Baht
Year
Depreciation
Jan
Feb
Mar
Apr
May
Jan
Landscape cost
1,200,000
Construction + Drawing
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
50,000
Total Accumulated Depreciation Year 1

No
Pre-Operating cost
Total/Baht
Year
10000
833.33
833.33
833.33
833.33
833.33
833.33
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
Depreciation
Jul
Aug
Sep
Oct
Nov
Dec
Accumulated
Depreciation
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
175,000
50,000
10000
833.33
833.33
833.33
833.33
833.33
833.33
10,000
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
185,000
Depreciation
Jan
Feb
Mar
Apr
May
Jan
Year 2
No
Pre-Operating cost
Total/Baht
Year
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
50,000
10000
833.33
833.33
833.33
833.33
833.33
833.33
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
Year
Depreciation
Jul
Aug
Sep
Oct
Nov
Dec

No
Pre-Operating cost
Total/Baht
Accumulated
Depreciation
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
350,000
50,000
10000
833.33
833.33
833.33
833.33
833.33
833.33
20,000
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
370,000
195
Year 3
No
Pre-Operating cost
Total/Baht
Year
Depreciation
Jan
Feb
Mar
Apr
May
Jan
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
50,000

No
Pre-Operating cost
Total/Baht
Year
10000
833.33
833.33
833.33
833.33
833.33
833.33
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
Depreciation
Jul
Aug
Sep
Oct
Nov
Dec
Accumulated
Depreciation
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
525,000
50,000
10000
833.33
833.33
833.33
833.33
833.33
833.33
30,000
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
555,000
Depreciation
Jan
Feb
Mar
Apr
May
Jan
Year 4
No
Pre-Operating cost
Total/Baht
Year
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
50,000

No
Pre-Operating cost
10000
833.33
833.33
833.33
833.33
833.33
833.33
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
Total/Baht
Year
Depreciation
Jul
Aug
Sep
Oct
Nov
Dec
Accumulated
Depreciation
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
700,000
50,000
10000
833.33
833.33
833.33
833.33
833.33
833.33
40,000
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
740,000
Depreciation
Jan
Feb
Mar
Apr
May
Jan
Year 5
No
Pre-Operating cost
Total/Baht
Year
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
50,000

No
Pre-Operating cost
Total/Baht
Year
10000
833.33
833.33
833.33
833.33
833.33
833.33
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
Depreciation
Jul
Aug
Sep
Oct
Nov
Dec
Accumulated
Depreciation
Landscape cost
1,200,000
3,500,000
20
175000
14583.3
14583.3
14583.3
14583.3
14583.3
14583.3
875,000
50,000
10000
833.33
833.33
833.33
833.33
833.33
833.33
50,000
185,000
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
15,416.63
925,000
196
Depreciation of equipment / tools

Year 1: Office reception / Cashier (Down Flood)
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
Quick pos of CASIO SEC2000M
13500
13500
2700
225
225
225
225
225
225
Computer HP Pavilion
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995
Printer HP Photo smart

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
13
Spray house
60
120
10
12
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
15
13500
13500
2700
225
225
225
225
225
225
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
2700
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995
11940

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
399
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
676
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
2990
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
59
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
139
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
53.60
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
198
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
26.70
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
39.80
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
13.80
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
29.80
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
299.80
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
42.20
13
Spray house
60
120
10
12
12
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
469
15
13500
13500
2700
225
225
225
225
225
225
2700
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
22787.7
197

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
13
Spray house
60
120
10
12
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
15
13500
13500
2700
225
225
225
225
225
225
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
5400
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995
23880

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
798
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
1352
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
5980
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
118
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
278
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
107.20
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
396
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
53.40
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
79.60
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
27.60
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
59.60
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
599.60
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
84.40
13
Spray house
60
120
10
12
24
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
938
15
13500
13500
2700
225
225
225
225
225
225
5400
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
45575.40
198

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
13
Spray house
60
120
10
12
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
15
13500
13500
2700
225
225
225
225
225
225
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
8100
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995
35820

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
1197
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
2028
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
8970
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
177
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
417
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
160.80
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
594
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
80.10
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
119.40
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
41.40
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
89.40
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
899.40
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
126.60
13
Spray house
60
120
10
12
36
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
1407
15
13500
13500
2700
225
225
225
225
225
225
8100
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
68363.10
199

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
13
Spray house
60
120
10
12
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
15
13500
13500
2700
225
225
225
225
225
225
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
10800
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995
47760

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
1596
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
2704
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
11960
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
236
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
556
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
214.40
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
792
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
106.8
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
159.2
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
55.2
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
119.2
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
1199.2
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
168.8
13
Spray house
60
120
10
12
48
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
1876
15
13500
13500
2700
225
225
225
225
225
225
10800
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
91150.80
200

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
13
Spray house
60
120
10
12
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
15
13500
13500
2700
225
225
225
225
225
225
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
13500
MS200 All-in-one
19900
59700
11940
995
995
995
995
995
995
59700

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
1995
IKED working chairs
1690
6760
10
676
56.33
56.33
56.33
56.33
56.33
56.33
3380
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
14950
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
295
IKED wash Bowl
1390
1390
10
139
11.58
11.58
11.58
11.58
11.58
11.58
695
Faucet def
268
536
10
53.60
4.47
4.47
4.47
4.47
4.47
4.47
268
IKED Mirror
990
1980
10
198
16.50
16.50
16.50
16.50
16.50
16.50
990
IKED Trashcan
89
267
10
26.70
2.23
2.23
2.23
2.23
2.23
2.23
133.50
IKED Dish soap
199
398
10
39.80
3.32
3.32
3.32
3.32
3.32
3.32
199
IKED Hard-line
69
138
10
13.80
1.15
1.15
1.15
1.15
1.15
1.15
69
10
149
298
10
29.80
2.48
2.48
2.48
2.48
2.48
2.48
149
11
Toilet Bowl
1449
2998
10
299.80
24.98
24.98
24.98
24.98
24.98
24.98
1499
12
Man toilet bowl
422
422
10
42.20
3.52
3.52
3.52
3.52
3.52
3.52
211
13
Spray house
60
120
10
12
60
14
Chest of Drawers
4690
4690
10
469
39.08
39.08
39.08
39.08
39.08
39.08
2345
15
13500
13500
2700
225
225
225
225
225
225
13500
22,787.7
1898.98
1898.98
1898.98
1898.98
1898.98
1898.98
113938.50
201
Year 1: Living Room

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
Tea Cup
12
80
960
192
16
16
16
16
16
16
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
13500
13500
2700
225
225
225
225
225
225
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
396.5
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
3898
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
3180
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
699
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
8.9
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
169
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
89
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
5980
Tea Cup
12
80
960
192
16
16
16
16
16
16
192
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
29.8
13500
13500
2700
225
225
225
225
225
225
2700
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
17342.2
202
Year 2: Living Room

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
Tea Cup
12
80
960
192
16
16
16
16
16
16
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
13500
13500
2700
225
225
225
225
225
225
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
793
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
7796
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
6360
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
1398
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
17.8
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
338
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
178
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
11960
Tea Cup
12
80
960
192
16
16
16
16
16
16
384
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
59.6
13500
13500
2700
225
225
225
225
225
225
5400
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
34684.40
203
Year 3: Living Room

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
Tea Cup
12
80
960
192
16
16
16
16
16
16
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
13500
13500
2700
225
225
225
225
225
225
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
1189.5
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
11694
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
9540
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
2097
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
26.7
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
507
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
267
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
17940
Tea Cup
12
80
960
192
16
16
16
16
16
16
576
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
89.4
13500
13500
2700
225
225
225
225
225
225
8100
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
52026.6
204
Year 4: Living Room

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
Tea Cup
12
80
960
192
16
16
16
16
16
16
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
13500
13500
2700
225
225
225
225
225
225
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
1586
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
15592
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
12720
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
2796
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
35.6
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
676
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
356
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
23920
Tea Cup
12
80
960
192
16
16
16
16
16
16
768
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
119.2
13500
13500
2700
225
225
225
225
225
225
10800
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
69368.8
205
Year 5: Living Room

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
Tea Cup
12
80
960
192
16
16
16
16
16
16
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
13500
13500
2700
225
225
225
225
225
225
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
3965
3965
10
396.5
33.04
33.04
33.04
33.04
33.04
33.04
1982.5
LG TV 42
19490
19490
3898
324.83
324.83
324.83
324.83
324.83
324.83
19490
INDEX Sofa
15900
31800
10
3180
265
265
265
265
265
265
15900
IKED TV Cabinet
6990
6990
10
699
58.25
58.25
58.25
58.25
58.25
58.25
3495
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
44.5
IKED Living
1690
1690
10
169
14.08
14.08
14.08
14.08
14.08
14.08
845
IKED Side Table
890
890
10
89
7.42
7.42
7.42
7.42
7.42
7.42
445
29900
29900
5980
498.33
498.33
498.33
498.33
498.33
498.33
29900
Tea Cup
12
80
960
192
16
16
16
16
16
16
960
IKED Coffee Box
149
149
29.8
2.48
2.48
2.48
2.48
2.48
2.48
149
13500
13500
2700
225
225
225
225
225
225
13500
17342.2
1445.17
1445.17
1445.17
1445.17
1445.17
1445.17
86711
206
Year 1: Training & Relax Room

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
29900
89700
Cool Top Fan
2407
7221
10
8970
747.5
747.5
747.5
757.5
747.5
747.5
10
722.10
60.18
60.18
60.18
60.18
60.18
Dog Equipment Train
5278
60.18
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
10
Dog Ball Train
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
50
250
50
4.17
4.17
4.17
4.17
4.17
Dog Basket Train
4.17
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
29900
89700
10
8970
747.5
747.5
747.5
757.5
747.5
747.5
8970
Cool Top Fan
2407
7221
10
722.10
60.18
60.18
60.18
60.18
60.18
60.18
722.10
Dog Equipment Train
5278
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
2111.20
10
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
200
Dog Ball Train
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
50
Dog Basket Train
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
125
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
12178.3
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
747.5
Accumula
ted
Depreciati
on

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
29900
89700
10
8970
747.5
747.5
747.5
757.5
747.5
Cool Top Fan
2407
7221
10
722.10
60.18
60.18
60.18
60.18
60.18
60.18
Dog Equipment Train
5278
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
10
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
Dog Ball Train
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
Dog Basket Train
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
29900
89700
10
8970
747.5
747.5
747.5
757.5
747.5
747.5
17940
Cool Top Fan
2407
7221
10
722.10
60.18
60.18
60.18
60.18
60.18
60.18
1444.2
Dog Equipment Train
5278
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
4222.4
10
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
400
Dog Ball Train
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
100
Dog Basket Train
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
250
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
24356.6
Accumula
ted
Depreciati
on
207

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
29900
89700
Cool Top Fan
2407
7221
10
8970
747.5
747.5
747.5
757.5
747.5
747.5
10
722.10
60.18
60.18
60.18
60.18
60.18
Dog Equipment Train
5278
60.18
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
10
Dog Ball Train
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
50
250
50
4.17
4.17
4.17
4.17
4.17
Dog Basket Train
4.17
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
29900
89700
10
8970
747.5
747.5
747.5
757.5
747.5
747.5
26910
Cool Top Fan
2407
7221
10
722.10
60.18
60.18
60.18
60.18
60.18
60.18
2166.3
Dog Equipment Train
5278
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
6333.6
10
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
600
Dog Ball Train
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
150
Dog Basket Train
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
375
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
36534.9
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
747.5
Accumula
ted
Depreciati
on

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
29900
89700
10
8970
747.5
747.5
747.5
757.5
747.5
Cool Top Fan
2407
7221
10
722.10
60.18
60.18
60.18
60.18
60.18
60.18
Dog Equipment Train
5278
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
10
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
Dog Ball Train
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
Dog Basket Train
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
6198.3
516.54
516.54
516.54
516.54
516.54
516.54
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
29900
89700
10
8970
747.5
747.5
747.5
757.5
747.5
747.5
35880
Cool Top Fan
2407
7221
10
722.10
60.18
60.18
60.18
60.18
60.18
60.18
2888.4
Dog Equipment Train
5278
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
8444.8
10
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
800
Dog Ball Train
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
200
Dog Basket Train
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
500
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
48713.2
Accumula
ted
Depreciati
on
208

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
29900
89700
Cool Top Fan
2407
7221
10
8970
747.5
747.5
747.5
757.5
747.5
747.5
10
722.10
60.18
60.18
60.18
60.18
60.18
Dog Equipment Train
5278
60.18
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
10
Dog Ball Train
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
50
250
50
4.17
4.17
4.17
4.17
4.17
Dog Basket Train
4.17
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
29900
89700
10
8970
747.5
747.5
747.5
757.5
747.5
747.5
44850
Cool Top Fan
2407
7221
10
722.10
60.18
60.18
60.18
60.18
60.18
60.18
3610.5
Dog Equipment Train
5278
10556
2111.20
175.93
175.93
175.93
175.93
175.93
175.93
10556
10
100
1000
200
16.67
16.67
16.67
16.67
16.67
16.67
1000
Dog Ball Train
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
250
Dog Basket Train
50
250
125
10.42
10.42
10.42
10.42
10.42
10.42
625
12178.3
1014.86
1014.86
1014.86
1014.86
1014.86
1014.86
60891.5
Accumula
ted
Depreciati
on
209
Year 1: Dog Spa and Grooming Room / Bathing

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
10
930
77.50
77.50
77.50
77.50
77.50
77.50
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42
Soft Slicker Brushes for

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
Pin Brush
90
180
36
Palm Brush
300
600
120
10
10
10
10
10
10
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
11
Short Pill-Shaped Pin

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
13
Curry Brush
300
600
120
10
10
10
10
10
10
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
19
Wahl Pet Nail Grinder

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
25
13500
27000
5400
450
450
450
450
450
450
26
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
10
930
77.50
77.50
77.50
77.50
77.50
77.50
930
2790
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
370
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
86.80
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
1116
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42
149

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
30
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
136
Pin Brush
90
180
36
36
Palm Brush
300
600
120
10
10
10
10
10
10
120
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
136
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
136
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
160
13
Curry Brush
300
600
120
10
10
10
10
10
10
120
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
248
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
372
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
310
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
198
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
88
19

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
292
210
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
1036
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
1217.20
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
960
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
204
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
50
25
13500
27000
5400
450
450
450
450
450
450
5400
26
29900
29900
10
158.40
2990
249.17
249.17
249.17
249.17
249.17
249.17
2990
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26
19839.4
211

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
10
930
77.50
77.50
77.50
77.50
77.50
77.50
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
Pin Brush
90
180
36
Palm Brush
300
600
120
10
10
10
10
10
10
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
13
Curry Brush
300
600
120
10
10
10
10
10
10
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
19

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
25
13500
27000
5400
450
450
450
450
450
450
26
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
10
930
77.50
77.50
77.50
77.50
77.50
77.50
1860
5580
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
740
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
173.6
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
2232
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42
298

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
60
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
272
Pin Brush
90
180
36
72
Palm Brush
300
600
120
10
10
10
10
10
10
240
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
272
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
272
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
320
13
Curry Brush
300
600
120
10
10
10
10
10
10
240
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
496
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
744
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
620
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
396
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
176
19

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
584
212
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
2072
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
2434.4
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
1920
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
408
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
100
25
13500
27000
5400
450
450
450
450
450
450
10800
26
29900
29900
10
316.8
2990
249.17
249.17
249.17
249.17
249.17
249.17
5980
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26
39678.8
213

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
10
930
77.50
77.50
77.50
77.50
77.50
77.50
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
Pin Brush
90
180
36
Palm Brush
300
600
120
10
10
10
10
10
10
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
13
Curry Brush
300
600
120
10
10
10
10
10
10
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
19

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
25
13500
27000
5400
450
450
450
450
450
450
26
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
10
930
77.50
77.50
77.50
77.50
77.50
77.50
2790
8370
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
1110
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
260.4
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
3348
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42
447

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
90
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
408
Pin Brush
90
180
36
108
Palm Brush
300
600
120
10
10
10
10
10
10
360
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
408
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
408
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
480
13
Curry Brush
300
600
120
10
10
10
10
10
10
360
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
744
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
1116
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
930
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
594
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
264
19

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
876
214
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
3108
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
3651.6
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
2880
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
612
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
150
25
13500
27000
5400
450
450
450
450
450
450
16200
26
29900
29900
10
475.2
2990
249.17
249.17
249.17
249.17
249.17
249.17
8970
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26
59518.20
215

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
10
930
77.50
77.50
77.50
77.50
77.50
77.50
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
Pin Brush
90
180
36
Palm Brush
300
600
120
10
10
10
10
10
10
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
13
Curry Brush
300
600
120
10
10
10
10
10
10
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
19

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
25
13500
27000
5400
450
450
450
450
450
450
26
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
10
930
77.50
77.50
77.50
77.50
77.50
77.50
3720
11160
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
1480
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
347.2
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
4464
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42
596

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
120
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
544
Pin Brush
90
180
36
144
Palm Brush
300
600
120
10
10
10
10
10
10
480
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
544
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
544
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
640
13
Curry Brush
300
600
120
10
10
10
10
10
10
480
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
992
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
1488
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
1240
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
792
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
352
19

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
1168
216
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
4144
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
4868.8
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
3840
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
816
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
200
25
13500
27000
5400
450
450
450
450
450
450
21600
26
29900
29900
10
633.6
2990
249.17
249.17
249.17
249.17
249.17
249.17
11960
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26
79357.60
217

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
10
930
77.50
77.50
77.50
77.50
77.50
77.50
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
Pin Brush
90
180
36
Palm Brush
300
600
120
10
10
10
10
10
10
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
13
Curry Brush
300
600
120
10
10
10
10
10
10
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
19

Kit
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
20
Soft Touch Town
24
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
SHARP Water Heater
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
21
Bath Dog Spa
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
22
Tubs
4800
9600
10
960
80
80
80
80
80
80
23
T-Cup Apron
12
170
2040
10
204
17
17
17
17
17
17
24
Mask
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
25
13500
27000
5400
450
450
450
450
450
450
26
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
10
930
77.50
77.50
77.50
77.50
77.50
77.50
4650
Midwest Grooming
Table with Arm
4650
9300
6975
13950
2790
232.50
232.50
232.50
232.50
232.50
232.50
13950
Mini Grooming Cart
3700
3700
10
370
30.83
30.83
30.83
30.83
30.83
30.83
1850
Andis Blade
434
434
86.80
7.23
7.23
7.23
7.23
7.23
7.23
434
Andis Easy Clip
2790
5580
1116
93
93
93
93
93
93
5580
Comb Small 8 Large
745
745
149
12.42
12.42
12.42
12.42
12.42
12.42
745

Dog
75
150
30
2.50
2.50
2.50
2.50
2.50
2.50
150
Slicker Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
680
Pin Brush
90
180
36
180
Palm Brush
300
600
120
10
10
10
10
10
10
600
10
Shedding Rakes
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
680
11

Brush
340
680
136
11.33
11.33
11.33
11.33
11.33
11.33
680
12
Bristle Brush
400
800
160
13.33
13.33
13.33
13.33
13.33
13.33
800
13
Curry Brush
300
600
120
10
10
10
10
10
10
600
14
Facial Scissor
620
1240
248
20.67
20.67
20.67
20.67
20.67
20.67
1240
15
Thinning Scissor
930
1860
372
31
31
31
31
31
31
1860
16
Straight Scissor
775
1550
310
25.83
25.83
25.83
25.83
25.83
25.83
1550
17
Nail Clippers
495
990
198
16.50
16.50
16.50
16.50
16.50
16.50
990
18
Nail Filer
220
440
88
7.33
7.33
7.33
7.33
7.33
7.33
440
218
19

Kit
20
Soft Touch Town
24
SHARP Water Heater
21
Bath Dog Spa
22
Tubs
23
T-Cup Apron
24
Mask
25
26
1460
1460
292
24.33
24.33
24.33
24.33
24.33
24.33
33
792
158.40
13.20
13.20
13.20
13.20
13.20
13.20
792
2590
5180
1036
86.33
86.33
86.33
86.33
86.33
86.33
5180
6086
12172
10
1217.20
101.43
101.43
101.43
101.43
101.43
101.43
6086
4800
9600
10
960
80
80
80
80
80
80
4800
12
170
2040
10
204
17
17
17
17
17
17
1020
100
100
50
4.17
4.17
4.17
4.17
4.17
4.17
250
13500
27000
5400
450
450
450
450
450
450
27000
29900
29900
10
1460
2990
249.17
249.17
249.17
249.17
249.17
249.17
14950
19839.4
1653.26
1653.26
1653.26
1653.26
1653.26
1653.26
99197
219
Year 1: Dog Day Care & Puppy Room

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
12.50
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
13500
27000
5400
450
450
450
450
450
450
9206.67
767.23
767.23
767.23
767.23
767.23
767.23

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
150
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
50
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
616.67
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
2990
13500
27000
5400
450
450
450
450
450
450
5400
9206.67
767.23
767.23
767.23
767.23
767.23
767.23
9206.67

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
12.50
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
13500
27000
5400
450
450
450
450
450
450
9206.67
767.23
767.23
767.23
767.23
767.23
767.23

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
300
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
100
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
1233.34
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
5980
13500
27000
5400
450
450
450
450
450
450
10800
9206.67
767.23
767.23
767.23
767.23
767.23
767.23
18413.34

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
12.50
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
13500
27000
5400
450
450
450
450
450
450
9206.67
767.23
767.23
767.23
767.23
767.23
767.23

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
450
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
150
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
1850.01
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
6870
13500
27000
5400
450
450
450
450
450
450
16200
9206.67
767.23
767.23
767.23
767.23
767.23
767.23
27620.01
220

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
12.50
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
13500
27000
5400
450
450
450
450
450
450
9206.67
767.23
767.23
767.23
767.23
767.23
767.23

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
600
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
200
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
2466.68
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
11960
13500
27000
5400
450
450
450
450
450
450
21600
9206.67
767.23
767.23
767.23
767.23
767.23
767.23
36826.68

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
12.50
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
13500
27000
5400
450
450
450
450
450
450
9206.67
767.23
767.23
767.23
767.23
767.23
767.23

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTA
L
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
750
Dog Bowl
60
25
1500
10
150
12.50
12.50
12.50
12.50
12.50
12.50
Dog Ball
50
250
50
4.17
4.17
4.17
4.17
4.17
4.17
250
1850
1850
616.67
51.39
51.39
51.39
51.39
51.39
51.39
3083.35
29900
29900
10
2990
249.17
249.17
249.17
249.17
249.17
249.17
14950
13500
27000
5400
450
450
450
450
450
450
27000
9206.67
767.23
767.23
767.23
767.23
767.23
767.23
46033.35
221
Year 1: Top Floor 2 / Shopping Zone

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83
Shelves with hanger 1

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
2700
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67
3980

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
399
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
338
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
8970
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
59
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
8.9
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
4050
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83
1750

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
220
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91
22474.9
222

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
5400
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67
7960

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
798
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
676
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
17940
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
118
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
17.8
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
8100
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83
3500

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
440
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91
44949.80
223

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
8100
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67
11940

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
1197
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
1014
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
26910
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
177
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
26.7
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
12150
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83
5250

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
660
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91
67424.70
224

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
10800
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67
15920

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
1596
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
1352
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
35880
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
236
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
35.6
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
16200
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83
7000

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
880
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91
89899.60
225

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jan
Feb
Mar
Apr
May
Jun
13500
13500
2700
225
225
225
225
225
225
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91

NO
LIST
NO
OF
PROD
UCT
PRICE
PER UNIT
TOTAL
YEAR
DEPRECIA
TION
Jul
Aug
Sep
Oct
Nov
Dec
Accumula
ted
Depreciati
on
13500
13500
2700
225
225
225
225
225
225
13500
MS200 All-in-one
19900
59700
3980
331.67
331.67
331.67
331.67
331.67
331.67
19900

C4680
3990
3990
10
399
33.25
33.25
33.25
33.25
33.25
33.25
1995
IKED working chairs
1690
3380
10
338
28.17
28.17
28.17
28.17
28.17
28.17
1690
29900
89700
10
8970
747.50
747.50
747.50
747.50
747.50
747.50
44850
Telephone Panasonic
590
590
10
59
4.92
4.92
4.92
4.92
4.92
4.92
295
IKED Trashcan
89
89
10
8.9
0.74
0.74
0.74
0.74
0.74
0.74
44.5
Shelves 2 side
15
2700
40500
10
4050
337.50
337.50
337.50
337.50
337.50
337.50
20250
Shelves 1 side
10
1750
17500
10
1750
145.83
145.83
145.83
145.83
145.83
145.83
8750

side
2200
11000
10
220
18.33
18.33
18.33
18.33
18.33
18.33
1100
22474.9
1872.91
1872.91
1872.91
1872.91
1872.91
1872.91
112374.50
226
All about the depreciation is mean all of equipments, tools or land and etc. It will have
cost of depreciation for calculate about cost that we used this thing example of we buy
equipment for use in office such as air conditioner. In this ways we always calculate cost of
depreciation of air conditioner around 5 years and use this cost to calculate about all cost
that need to spend in process of operation.
Year: 1
No.
1
2
3
4
5
6
7
LIST OF DEPRECIATION.
Depreciation of Pre - Operation Cost.
Office reception / Cashier (Down Floor)
Living Room.
Training & Relax Room
TOTAL
TOTAL.
185,000
22,787
17,342
12,178
19,839
9,206
22,474
288,826
Living Room.
TOTAL
TOTAL.
370,000
45,575
34,684
24,356
39,678
18,413
44,949
577,655
Living Room.
TOTAL
TOTAL.
555,000
68,363
52,026
36,534
59,518
27,620
67,424
866,485
Year: 2.
No.
1
2
3
4
5
6
7
Year: 3
No.
1
2
3
4
5
6
7
227
Year: 4
No.
1
2
3
4
5
6
7
Living Room.
TOTAL
TOTAL.
740,000
91,150
69,368
48,713
79,357
36,826
89,899
1,155,313
Living Room.
TOTAL.
TOTAL.
925,000
113,938
86,711
60,891
99,197
46,033
112,374
1,444,144
Year: 5
No.
1
2
3
4
5
6
7
228
Chapter 5
Operations Cost
229
Product characteristics
Fashion Pet
(T1)
(T2)
Fashion Pet by various festivals such as Halloween, Christmas or including fashion by the
popularity of the film such as Batman, Supper man, Spider man etc.
Example
Sale Price:

We think well for wear with the dogs that we would sell because fashion coat helps
the dogs more cute.
Dogs collar
(C4)
C4: Synthetic leather with star 230 B- XXS size, 280 B- XS size, 330 B- S sizes
230
Designed so that owners can communicate with their pet in a way they instinctively
understand, the Gentle Leader painlessly and effectively removes the dogs natural tendency
to pull by placing gentle pressure on calming points and eliminating uncomfortable pressure
on the throat.
Which we can use for training dogs in shop and the products suitable for sale.
Leash
(L2)
(L2) Leas shirts sport design (Have only small, medium)

Comfortable.
Scalable.
Anyone who uses this leash must be able to control the dog and watch the dog closely
at all times to keep it from running off or wrapping anyone in the cord/tape/belt. Keep out of
reach of small children.
Which we can use for training dogs in shop and the products suitable for sale.
231
Dogs Cage
(CC1)
Sale Price : CC1 = 350B- size XS, 450B- size S, 550B- size M, 650B- size L, 750 size XL
Dogs Cage can be used on dogs in stores, and can be sold at a price that is very
affordable if compared to applications.
Food for dogs
Beef & Milk (SH1)
Roast Beef (SH3)
Roast Beef (SH6)
232
Puppy: Beef & Milk (SH1)

Ingredients
Ground Corn, Chicken by-product Meal, Broken Rice, Corn Gluten Meal, Full Fat Soybean
Chicken Fat, Dried Whole Egg, Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil,
Iodized Salt, Garlic, Vitamins and Minerals, Antioxidant, Flavoring and Food Coloring
Adult: Roast Beef (SH3)
Ingredients
Ground Corn, Chicken by-product Meal, Broken Rice, Full Fat Soybean, Chicken Fat,
Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Vitamins and Minerals,
Antioxidant, Flavoring and Food Coloring.
Small breed: Roast Beef (SH6)
Ingredients
Ground Corn, Chicken by-product Meal, Broken Rice, Full Fat Soybean Chicken Fat,
Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Garlic, Vitamins and
Minerals, Antioxidant, Flavoring and Food Coloring
These foods are essential with the store because we have to train dogs, nurture and
etc; we therefore choose the best food for dogs.
233
Shampoo
SH1
SH2
SH3
SH4
SH10
SH5
SH11
SH6
SH12
SH7
SH8
SH9
SH13
Shampoo required for use in shop. We need to choose the best shampoo to use in
stores to avoid discredit the store. Shampoo that we are bring sales, it is shampoo that to use
service in store.
234
Dog bowl
(BD3)
Dog Bowl features a non-slip rubber base, ensure even the most enthusiastic of dogs
will not be chasing their food bowl across the tiles. This classic dog bowl is available in a
range of vibrant colors.
Sale Price:BD3 = 300B- 350ml , 380B- 500ml , 450B- 1000ml , 580B- 2000ml.
We choose (BD3) because (BD3) can put have two type such as food and water.
(BD3) help you save living area.
Dog for sell (Chihuahua, Pomeranian, and Yorkshire terrier)
The Chihuahua is the smallest breed of dog. But it's spunky demeanor and personality
outshines its diminutive size.
Pomeranians are lively and full of fun. They are very intelligent and eager to learn.
They want to be taught and will do their best to learn. Pomeranians are devoted and loyal to
their owners. They always seek companionship and want nothing more than to be with their
family.
235
Yorkshire terriers tend to bark a lot. This makes them excellent watch dogs because
they will sound the alarm when anyone gets near. This barking problem can be resolved with
proper training.
We chose to sell three varieties of dog because three dogs are popular nowadays and
very expensive. Three species of dog can be very profitable for the stores.
Direct Labor
Employees for bath 3 Positions.
Job description:
-
Bathe to dogs
Qualifications:
-
Male or female.
Age over 20years old.
Must be a person who loves dogs.
Diligent.
Employees for grooming 3 Positions.

Job description:
-
Grooming, cut nail, ears cleaningfor dog
Qualifications:
-
Male or female.
Diligent.
Must been studied cut about fur of dogs or have experienced.
Employees for massage 2 Positions.

Job description:
-
Massage for dogs and make dogs to enjoy.
Qualifications:
-
Male or female.
236
- Diligent.
- Must been studied about massage of dogs or have experienced.
Employees for trainer 1 Position
Job description:
-
Trainer for dogs.

Consultation with the owner of the dog.
Qualifications:
-
Male or female.
Diligent.
A lot of experienced
Must been studied about trainer for dogs.
Employees for veterinary 1 Position

Job description:
-
Can maintain dogs that will be back to good health.

Prescription for dogs.
Qualifications:
-
Male or female.
Diligent.
A lot of experienced.
Graduated from veterinary medicine.
237
Wage of employee.
Employees
Person
Wages/Day
Wages/Month
Total
Bathing
Grooming
Spa
Trainer
Total
2
2
1
2 (3 hour/week)
8
300
400
300
500
1500
9000
12000
9000
6000
36000
18000
24000
9000
12000
63000
*Employees for bathe, grooming and spa were calculated base on the minimum rate
300 bath per day. But the trainer and veterinary will increases wage by ability and the all
employees must training before work.
(Source:http://www.komchadluek.net/detail/20120905/139357/%E0%B9%80%E0%B8%84%E0%B8%B2%E0%B8%B0%
E0%B9%81%E0%B8%A5%E0%B9%89%E0%B8%A7!1%E0%B8%A1.%E0%B8%84.56%E0%B8%84%E0%B9%88%E
0%B8%B2%E0%B8%88%E0%B9%89%E0%B8%B2%E0%B8%87300%E0%B8%97%E0%B8%B1%E0%B9%88%E0%
B8%A7%E0%B8%9B%E0%B8%97..html#.UOwgYuR18-Y)
Logistics Management (Transport, Quantity, Ordering for Each Month)

Land Transport
By train
Within each month there will be a dog ordering around 10-12 times, and one or two
dogs will transport by a train to many parts in the country. The cost for train transport will be
300 baht per one dog.
By bus
Within each month there will be a dog ordering around 2-3 times, and one or two
dogs will transport by a bus to many parts in the country. The cost for bus transport will be
500 baht per one dog. However, there is an exception for bus transport; a bus can transport
only a small dog that does not make a loud noise for annoying the passengers.
Ship Transport
Within each month there will be a dog ordering around 5-6 times, and 5-7 dogs will
transport by ship to many harbors trough the country. The cost for ship transport will be 600
baht per one dog.
238
Air Transport
Within each month there will be a dog ordering around 3-5 times, and 2-3 dogs will
transport by plane to many airports trough the country. The cost for air transport will be 1,000
baht per one dog.
Overhead
1. Water Expense.
Forecast use the water 40 cu.m/month x 19.125 baht
Water Expense rate

Price per unit
Unit that use ( cu.m )
Total Bath
16.00
10.00
160.00
19.00
10.00
190.00
20.00
10.00
200.00
21.50
10.00
215.00
765.00
Total of Water Expense

Cost of service
Cost of Vat 7 %
Total all of Water Expense
60.00 Bath
57.75 Bath
882.75 Bath
(Source: http://www.pwa.co.th/service/billing.php)
(Resource: http://www.pwa.co.th/service/tariff_rate.html (Accesses January 3, 2013)
2. Electricity Expense
For electricity expense of factory
** Remark: Used the power is
1-150 unit
1019.352 units/ per month

1.8047
151- 400 unit
2.7781
more over 400 unit (401 1019.352)
2.9780
Total
4059.92
Cost of Ft (0.9255 Bath per unit)
943.410
General Service
284.1944
Total electricity expense
5,287.524
/ per month
(Source: http://www.dpu.ac.th/eng/ee/cal/index.php)
(Source: http://www.dpu.ac.th/eng/ee/cal/beginner20.php)
(Source: http://www.pea.co.th/rates/Rate2011.pdf)
239
4. Internet expense/month
Internet expense
Vat 7%
Total internet expense
599
Baht
41.93 Baht
640.93 Baht
5. Telephone expense/month
Telephone expense
500
Baht
Vat 7%
35
Baht
Total Telephone expense
535
Baht
*Remark: 1 baht/3 minutes in the local and the domestic long distance and mobile phone
following the rate of domestic long distance
6. Staff training
* Remark: use 2 staff for training dogs.
Staff timing 10hr/ per week (200 / per hr)
2,000 Bath
Equipment/tool
Dog Equipment Training
Weave Pole Set - 30" poles with a free-standing

base. Standard 6-pole set.
Adjustable jump - with a displaceable bar (for
safety) that adjusts to any height by sliding the 2
jump cups up and down on the side bars.
Adjustable Tire jump - 24" diameter hoop that
slides up and down on the side bars.
Pause box - Great training aid and substitute for
the pause table. Dog must stop and either sit or lay
down for a 5 second count.
Tunnel & Chute - 3' tunnel with 22" diameter and
attachable 8' chute. Use the tunnel by itself, or
attach the chute for extra challenge. Color is
subject to availability only.
Carrying Bag - sturdy canvas-like material with
wide strap. (bag is blue and yellow as shown, and
has a pocket on the outside)
Colored vinyl tape - for decorating all the poles.
Instruction Manual, that includes pictures and
training tips for each obstacle.
(Source: http://www.nwagility.com/agility-kits.php)
240
Basket Training Dog

(Source: http://nongkhai-culture.org/A.Ponpisai/A.PonpisaiLink/ponpisai-decorate.htm)
Dog Ball Training

and teeth of a dog.
_th_4331218)
Dog Leash Chain Training
Chain dog leash size 4 mm, length 70 inches.

Dog chain, chain tethered dog, long, strong,
durable, the chain's spring hooks on both sides for
a dog with a lot of energy to exercise or train dogs
and are very strong.
(Source: http://www.yespetshop.com/index.
php?mo=28&id=638935)
Dog Bowl
For put food and water
(Source:
http://www.siambig.com/shop/view.php?id_product=10025
5&shop=HI_DOG)
241
Dog cage for puppies.
Width 100 cm high, 50 cm.
Barriers stall stable fits dog barrier nets. Spacious.

Transplant patients do not feel uncomfortable. Mesh top
and shoes with removable bottom. Naughty Dog to protect
the other. Pole is attached to the ground on the field. There
are doors that lock and zipper.
(Source: http://www.yespetshop.com/product/801388/
.html)
Midwest Grooming Table w/Arm
3/4" Birch Plywood Top (grade A/B)

Easy to Clean & Maintain Ribbed Rubber "NoSlip" Rubber Working Surface
Fully Welded, Durable Black E-Coat, Folding
Tubular Legs Provide Maximum Stability
1" Charcoal Gray Vinyl Trim Molding to Protect
Clothing
Available with Grooming Arm and Security Loop
(Model G3018A, G3624A & G4824A come with
Standard grooming arm and security loop)
Medium: 36"L x 24"W x 30"H
(Source: http://www.petsmart.com
/product/index.jsp?productId=12953369&f=PAD%2FpsNot
AvailInUS%2FNo)
Edemco F160 Best 'N Show Heat Stand Dryers

This Edemco finishing dryer is powerful, portable, and
pleasantly priced. Designed for dog and cat show
professionals on the go and for grooming shop operators in
need of a solid back-up dryer. Ideal for last minute touchups before entering the ring. Both dryer and stand fit into a
24" tote bag for ease in traveling. Convert to force dryer or
cage dryer with optional F170 Best 'N' Show Accessory Kit
which includes 6' flex hose, hose nozzle reducer, crevice
tool nozzle and cage attachment.
(Source: http://wgroom.com/catalog/edemco-f160-best-nshow-heat-stand-dryers-1/)
242
Dina Meri Nico Mini Grooming Cart

Highly modified high impact ABS plastic makes this
grooming cart 3-5 times stronger and much more impact
resistant than most carts in the industry. ECO friendly 100%
recyclable with a scratch & smear resistant textured finish.
Enclosed back. Includes 4 trays. Included trays can be
attached to either side of top for added work space. Extra
tracks can accommodate up to 4 additional trays. Heavy
duty NILOX casters for extra strength and easy mobility.
Four wire pockets included (not pictured). Wire pockets can
be adjusted to hold different sizes of bottles or can be used
to hang spray bottles. Optional lockable folding door and
trays available.
(Source: http://wgroom.com/catalog/dina-meri-nico-minigrooming-cart-1/)
Andis Blade Carrying Case

Attractive design with sturdy handle for complete
portability. Durable construction and resilient exterior for
long life. Holds most detachable blades with room for up to
12 blades. Case is lined with high density foam for
maximum protection of blades. Blades sold separately.
Dimensions: 11.25" x 8" x 2.875". Weighs 1.5 lbs.
(Source: http://wgroom.com/catalog/andis-blade-carryingcase-1/)
Andis Easy Clip Combo Grooming Kit
Powerful magnetic motor clipper

Adjustable blade
Quiet running
Cordless battery trimmer for touch ups
/index.jsp?productId=15509126&lmdn=Product+Type&f=P
AD%2FpsNotAvailInUS%2FNo)
243
Top Paw Combs
Two lengths of teeth to help with tangles

Available in two sizes
These combs feature rounded pins for comfort and safety

and are perfect for thick-coated breeds. They feature two pin
sizes help in different stages of the grooming process, as
well as different parts of your dog's coat.
S%2FNo)
Grreat Choice Soft Slicker Brushes for Dogs
A must for grooming short haired breeds

Stainless steel pins
Choose from a variety of designer colors
Made exclusively for PetSmart!
These Soft Slicker Brushes with stainless steel pins should

be used to remove debris and loose hair from shorthaired
breeds. Can also be used to fluff-dry dogs with sensitive
skin. Remember to brush your dog regularly as part of an
overall grooming program, and be sure to brush your dog
before bathing, as water can tighten any existing mats.
(Source: http://www.petsmart.com/product/index.jsp?
productId=3465561&f=PAD%2FpsNotAvailInUS%2FNo)
Martha Stewart Pets Slicker Brush
For medium, long, and curly hair

Made of wood with non-slip Intelligrip surface
Soft, curved metal pins assist in detangling mats while also

removing dead hair from the underbelly.
S%2FNo)
244
Grreat Choice Pin Brush
Great for long haired breeds

Available in three colors

in the grooming process. Ideal for long haired breeds, this
brush is made of wire pins which are ideal for removing
tangle and debris. Available in three fashionable colors
S%2FNo)
Top Paw Rubber Palm Brush
For long haired breeds

Hand strap for increased control
Make keeping your dog's coat groomed and tangle-free easy

with our rubber palm brush. A strap on the back side holds
the brush comfortably on your hand while you remove dead
hair and prevent mats.
Top Paw Shedding Rakes
Ideal for long haired breeds

Helps reduce shedding
Available in two styles
Regular use of a shedding rake will give your pet a wellgroomed appearance. Developed for long haired breeds,
these shedding rakes significantly help to reduce shedding.
Choose from two styles.
245
Martha Stewart Pets Short Pill-Shaped Pin

Brush
For medium curly hair

surface
A PetSmart exclusive
Coated metal pins help remove mats & tangles from the coat
and underbelly, and the unique pill-shape design allows you
to reach more surface area.
S%2FNo)
Martha Stewart Pets Bristle Brush
For short to medium hair

For everyday brushing
surface
Made of natural boar hair fibers mixed w/ nylon, the bristle

brush gently removes dirt & debris while shining your pet's
coat. Ergonomic palm-held design w/ adjustable strap lets
you replicate a petting motion to help calm anxious dogs.
S%2FNo)
Top Paw Rubber Curry Brush
Great for bathing & brushing your pet

For short haired breeds

in the grooming process. Developed for short haired breeds,
this rubber curry brush helps keep the skin clean and
reduces shedding. This glove can be used when the coat is
dry or wet. During bath time, the rubber nubs help remove
excess hair, massage and scrub your pet's coat.
%2FNo)
246
Martha Stewart Facial Scissor

These facial scissors make grooming your dog easier and
safer. Especially suited for trimming around the nose, ears,
and eyes. A PetSmart exclusive.
Ergonomic handle provides a secure grip

Blunted safety tip prevents cuts and pokes
index.jsp?productId=11289317&f=PAD%2FpsNotAvailInU
S%2FNo)
Martha Stewart Pets Thinning Shears
For long and curly hair

Spot clean with a pet-safe detergent
Blunted tip make grooming safer. Ergonomic handle fits

securely in your hand.
S%2FNo)
Martha Stewart Pets Straight Scissors
For all hair types

Blunted tip makes grooming safer
Ergonomic handle fits securely in your hand

%2FNo)
Martha Stewart Pets Nail Clippers

Cutting guard for safety
Ergonomic, secure-grip handle
High-grade stainless steel
S%2FNo)
247
Martha Stewart Nail Filer

Keep your pooch's paws neat, trim and looking fabulous
with this dual-sided stainless steel file. Suitable for all dogs.
A PetSmart exclusive.
Soft-grip handle designed for comfort
US%2FNo)

The Wahl Pet Nail Grinder is ideal for trimming, shaping,
and smoothing rough nails for large and small pets.
Features:
Precise nail grinder with an ergonomic design & a

stopper safety feature
Grinder accessories are conveniently located in
the back of the grinder for easy storage
Lightweight, cook running and maintenance free
Powerful rotary motor grinder is corded for even
more power
15,000 R.P.M.
Limited 1 year warranty with a 30 day Satisfaction
guarantee
US%2FNo)
Soft Touch Pet Towel Set
(2 pound) Size 15 x 30 "
(Source: http://www.pantown.com/
board.php?id=38561&area=3&name=board5&topic=206&a
ction=view)
248
SHAPP Water heater WH 33
Maximum safety with BUILT-IN ELB machine

built to cut off within 0.1 seconds when the
leakage is 15 mA.
Incoloy heating coils made of noncorrosive
Thermo fuse in Stoughton. Abnormally high
temperature.
The machine is made of plastic PS and standard
IPX through the water during use.
Set filters for water. Prevent dirt into the air.
The shower rod for extra side. Prevents bending
and folding.
(Source: http://www.topcoolair.com
/%E0%B9%80%E0%B8%84%E0%B8%A3%E0%B8%B7
%E0%B9%88%E0%B8%AD%E0%B8%87%E0%B8%97
%E0%B8%B3%E0%B8%99%E0%B9%89%E0%B8%B3%
E0%B8%AD%E0%B8%B8%E0%B9%88%E0%B8%99/W
H33.html)
Bath Dog Spa
Features a compact design that fits any style

bathroom.
Acrylic bathtub BT's normal.
Installation drainer.
Size: 730 x 1550 x 395 mm
Water capacity 131 liters.
Weight 51 (kg).
(Source: http://www.light-andbath.com/index.php?lay=show&ac=cat_showcat&l=2&cid=
42455)
249
Total equipment/tool
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
LIST
Dog Equipment Train

Dog Ball Train
Dog Basket Train
Midwest Grooming Table with Arm
Mini Grooming Cart
Andis Blade
Andis Easy Clip
Comb Small 8 Large
Soft Slicker Brushes for Dog
Slicker Brush
Pin Brush
Palm Brush
Shedding Rakes
Short Pill-Shaped Pin Brush
Bristle Brush
Curry Brush
Facial Scissor
Thinning Scissor
Straight Scissor
Nail Clippers
Nail Filer
Soft Touch Town
SHARP Water Heater
Bath Dog Spa
Tubs
Total
NO.OF
PRODUCT
PRICE PER
UNIT/BAHT
TOTAL/BAHT
2
10
5
5
2
2
1
1
2
1
2
2
2
2
2
2
2
2
2
2
2
2
2
1
24
2
2
2
88
5278
100
50
50
4650
6975
3700
434
2790
745
75
340
90
300
340
340
400
300
620
930
775
495
220
1460
33
2590
6086
4800
44966
10556
1000
250
250
9300
13950
3700
434
5580
745
150
680
180
600
680
680
800
600
1240
1860
1550
990
440
1460
792
5180
12172
9600
85410
250
Total overhead
No.
List
Baht
Total water expense/month
883
Total electricity expense of factory
5,288
Total equipment/tool
85,419
4.
Internet expense
641
5.
Telephone expense
535
6.
Staff training
2,000
Total
94,776
Process: the things that need to prepare before starting a business about pets.
1. Place for build room for pets.
We should consider amount of a dogs and should not be too crowded together. And
then because the air is not good enough also difficult to clean as well. And health of the dogs
is not perfect enough, house or room that use for foster a long fur dogs breeds need air
conditioning. And the cold about 25 degrees Celsius on average; for short and medium fur
dogs should have a fan running when the weather is hot
with ceiling insulation.
2. Process of breeding dogs.
General principles of breeding dogs should not be bred between a dog is a pedigree
close as parent and child its called the mixture in a relationship. Because puppies are born
with the inclusion of what bad blood that is more like a strong disease and certain parts of the
species that should be required or not. By simply check the history of a species from pedigree
guarantee.
Also, do not breed dogs, an uncertainly cross between a dog is difference species. In
addition, the prices are not good but still to spread it out over a dog with a pedigree. If it is
not detrimental to the species, it will be even more carried a mutation.
251
3. Process of select species.

Strain Selection it is important not to overlook the need to know the external appearance of
the dog. Which is indicative of the integrity of the organ in a section that is required by the
standard dog breeds or not.
Characteristics of a good dog are the following.
Body fitted with a prototype of dogs in each breed.
The head should not swell or collapse.
The eyes have to look like a normal eye isn't strabismus should be flashing quickly.
Ears, it must be recognized that well. Test by hand as soon as it is turned.
Nose mucus is clear, cold and humid or thickens.
The mouth isnt sore, gums are pink.
Strong, white teeth, and rams it.
Skin lesions are based on the nodes.
Feather soft to touch.
Foot vertical parallel.
Male genital ulcers have no testicles as well.
Female genital opening.
Room anus is a red inflamed lesion.
4. Appearances of dog.
In a young male dog at the age of 6 months or when the testes were breeding dogs
into bags; but when the dog is about 9-12 months if the parties do not want the dog breed
should be sterilized. For dogs that are not spayed are usually aggressive habits like biting car
chases and sexual behavior, such as like to riding legs, howl and etc.
Dog enters the bitch and starts as young as age differences are rut first. Depend on
the size of the breeding and management. However, on average it accounted for about the
first 6-24 months or more; average rut dog 2 times a year.
Cycle of a dog rut and can be divided into four phases.
The pre-rut (PRO-OESTRUS): the average time of 9 days, including indicative
vulva began to swell up and tufting with plasma flow perhaps because mom dog will not find
slime. Dog urinate frequently; however, there is little urine and release it from the dog
PHEROMONES so the courting male.
The rut (OESTRUS): is the distance from the stand to the bull mix bitch. The term
does not allow the male to female mix. The average time spent 9 days with ovulation from
the ovary. Therefore, the parties will need to check the accuracy of the breeding dogs.
The latter ratio (METOESTRUS): within 90 days of the implant usually takes place
in this period.
The resting phase (ANOESTRUS): is to stop ovarian activity. An estrus of the
latter to an average stay of about 4-6 months for the dog to understand the estrous cycle of the
dog will help the party succeed in breeding easier.
252
5. Pregnancy.
Dog gestation period of around 55-64 days, and it can get pregnant 4-6 on Sunday by
inspection or palpation of the X-ray after 45 days of pregnancy or observation of the penis.
Approximately one month after breeding to see if the dogs breast enlarged. Nipples change
from black to pink. The abdominal ribs are extended, expanded significantly. When
pregnancy was about in the dog starts to change, both physical and mental habits is to calm
down a caper like that. Period of pregnant dogs should be fed good quality. And sufficient for
mom and puppy not as much as my dog fat and the seven days prior to the delivery of
protein, carbohydrates, fats, and vitamins as well as sufficient quantities actually. What a deal
is. Preparation to give birth to a cage or a stake in a quiet corner with a cloth or paper covered
the floor, and then I let my dog in place. Or sleep in such a habit.
6. Birth
Before Childbirth dog may show symptoms appetite for digging or nest for birth.
Enlarged nipples flowed with milk and water with Sometimes a plasma crystal leak out of the
vagina. After the birth, the mother dog to sleep behind the nest. After each puffed about 30
minutes to 1 hour see the puppy borne out by the gallbladder to emerge before dark.
Most puppies are born with the manner in which the person first. The placenta and the
umbilical cord were attached normally. The mom dog will bite membranes; the umbilical
cord is broken and ready to lick the puppy to clean. If mom dog did not rupture the
membranes own can give of the vagina and clean hands with soap. Should sheep dog bags
and then head out of the bag first; the bag is emptied out of your body with the mucus, clean
cloth wipe off water wipe the chest. Side of the body to stimulate respiration and breathing
will begin immediately if the dog does not sing the chorus was carried out on the dog water
and fluids to flow from the mouth and nose, and then tie the umbilical cord. Can cut with a
knife and clean label drug tincture of iodine. Return the dog to the nipple. The dog eats breast
milk sucking tits grope in the early stages is called "colostrums" is necessary for the dog
immensely. It is rich in antibodies. When a puppy is borne out by the other, it is usually
followed by a gradual distance between each course from 10 minutes to 30 minutes, some
dog litter birth all within a half hour. However, some may be up to 8 hours of big dogs
sometimes take up to one day before the birth of pups per litter, it is not absolute. On average,
5 to 7, but more or less it is not but depending upon the species and health of each dog.
7. Dogs born come out.
Dogs generally birth and handle everything after the birth of their own success. Own
even cleaned it all himself some dogs just have a problem at the first time. May not be having
experience in caring for young children, which owns it. Must be rigorously observed and take
care that there is not a dog at the same time. Often life-saving own do not have it do not even.
Cutting to the placenta after birth these need to be in our help.
8. Disorder after childbirth.
Dog owners are not feeding properly and treat it properly. Common problems include
retained placenta after birth, uterine inflammation without garage incomplete uterine
infections and breast milk seizures due to lack of calcium.
253
9. Vaccinations for dogs.

Puppies need to get vaccinated against the disease by the time the vet to prevent
disease and build immunity to the puppies.
We always started on puppy vaccinations 6-8 months of age against influenza virus vaccine
were 10 weeks old 12 weeks intestines Rabies vaccination fever, measles vaccination was 14
weeks, again at 16 and 24 weeks, vaccine intestinal virus and the same disease.
10. Accessories for medication and feeding the dog.
Puppies are like babies, but will not drink milk from its mother. It is not enough it.
We should provide equipment for raising a puppy is still not self-sufficient. As for the liquid
drug hoppers, sweet milk for feeding. Slings for the drugs administered, etc.
11. Weaning.
At 2 weeks of age puppies should be born. You also should not forget the eye gently.
And at the age of 3 weeks, it started to eat other foods in addition to breast milk. Dog mother
to feed her baby to breastfeed is about 35-42 days, sometimes up to 50 days depending on the
puppy. And the fertility of the mom puppies should be weaned at the age of about one month,
at least learned that the milk may be accomplished by feeding with a cup of warm water. That
way, head dipped in dog food that a shallow container put the dog would not eat it.
Subsequently to other food such as meat or eggs, gradually add the milk mixture to
learn this. The puppy should be separated with the mother until you have a puppy that is
weaned. When the puppy age 2 -4 weeks, it should be a fluke the first time.
254
The estimated investment in the project.
Investment professional dog breeding farms that most of the investment will be spent
on the stud - breeding. What's with the Food and Drug Administration, which is quite high.
List
Total
Cost of building for puppy room

Cost of cage
Cost of breeder x 5 breeder
Cost of breeding per year
Cost of food / Per month
Cost of medicine
Cost of equipment
Cost of etc.
Total
100,000
50,000
100,000
15,000
10,000
5,000
7,000
5,000
292,000
Production estimates.
The service dog cost 292,000 baht breed dog, 5 per breeding 1 of this example is
mother dog, 5 will have puppies together 25 the set selling price in the 5,000 baht and sold
125,000 Bath expenses and revenues and costs. I return year 100,000 per year, for example,
the farm dog can pay for itself within three years of business.
Marketing strategy.
In dealing with dogs market is well known weekend Market, which is on the market
with trading the most active dog, either a history or a pet's history degree at the origin, most
of the farm to the store itself. Let the dog run a day in the cage, I love to go well and some
stores provide clean air and reliable.
Must have a pedigree certificate (Certificate Pedigree) indicates the ancestors
(parents, grandparents great grandfather), which represents the quality of the dog's
inheritance. Features distressed much from its predecessor. Thus, the degree of a pet is very
important to establish credibility and be recognized by the general public.
Publicity via print media such as books or magazines all of media is another channel with a
high degree of reliability most buyers tend to trust that you are a professional, reliable
service.
Advertising on the Internet is another channel. It does not cost any more dogs for Sale
in trading Pet Forums. This channel is gaining popularity very much.
In the dog you are selling. Puppies should be in place and complete documentation on the
PA degree such as dog vaccination history, etc. And clean the house thoroughly, prepared to
come to see the puppy farm itself.
Distribution of buy breeder
Patthama Farm 60/9 Predeepanomyoung Sukumvit 71 Phanakronnuear
Watthana Bankkok 10250 Tel. 02-311-3015, 02-331-5428.
Sukjai House contact : Mr. Santi Tel. 081-791-4709
255
After we breeding dogs by breed and then they are classified to sell. We will choose a
dog when grown very promising is an unfit father variants parent species continue to be
trained and to contest the paternity League Mother Connection at the farm, we continued on
and still can continue to farm vehicles and the species that we have come in contact with and
connection to the next.
(Source: http://members.tripod.com/dog_kingdom/reproduce.htm)
(Source: http://oleyoffwaypavingblock.com/index.php?option=com_kunen
&func=view&catid=15&id=642&Itemid=98&lang=th)
Service Process
Dog Information
Grooming & Spa
Dog Shop
Training
Dog Day Care
256
Facility management
Supermarket:
The goods at the supermarket will be animal feed,
skin medication, flea and tick control treatment, dog clothing,
collars, harnesses & leashes, beds, skin & coat care, shed
control, sanitation, lawn care, dog toys, dog house, etc.
TV will be put in front of the supermarket for
showing how to teach and train the dogs from our store.
There will be two air-conditioners and exhaust fans.
Dog Farm:
The farm improves natural flow-through ventilation to remove hot air, but no
blow strongly. There will be many building for large dogs and a big lawn that suit for dog
running. For long fur dogs, the building will have an air-condition, and keep the temperature
around 25 Celsius. For short fur dogs, the building will have a fan for decreasing the
temperature. Moreover, there will be virus protecting system before getting in and out of the
farm.
Customer Service Area (living room)

The customer service area
provides customers with coffee corner
and TV. The customer service is near
the practice field, so customers can see
while dog training.
257
Dog Areas
There are many rooms providing for facilitating the dogs as follows:
- Dog Exclusive Grooming and Spa
This area provides the service your dog on skin caring for relax and clean.
- Dog Playground
This area is a big grass that providing dog running and exercising with beautiful
scenery and private which is suitable for relaxing with your dog.
- Dog training area
This area use practice for my company send to dog contest for make fame to us
and another is practice customers dog for customer need him dog have discipline
and order.
Toilet
We have toilet in side living room. We

provide facilities for customers who use the service.
We have housekeeper cleaning two times per day.
258
Chapter 6
Organization /
Administration
259
Management Analysis
Organization Management
Our company work like a family but mix with company structure. We care each other
like family but work like a company. We support a good relationship within organization,
when someone has a birthday we celebrate in the office and we have four positions in the
administration level:
Top management
Account management
Official management
Operation management
Organization Chart
Top Manager (1)
Account Manager (1)
Office Manager (1)
Reception
(2)
House
Keeper (2)
Operation Manager (1)
Massage
(2)
Veterinary
(Part time 1)
Shave (2)
Trainer (2)
Bath (2)
260
1. Top management 1 Position

Job description:
In this company the owner acts as top manager to control and manage everything
within organization. And top manager should know about the business marketing very well.
Qualifications:
Male/Female
Age between 30-60 years old
Bachelors degree of Business Administration
At least 5 years experience in dog business
Can speak English and Chinese of English and Chinese
2. Account management 1 Position

Job description:
- Account payable related to transaction process
- Preparation TAX forms, social security payment, keep record and clear all account
documents, monthly end closing and reporting
- Preparation for monthly financial statement
- Control cash and budget
Qualifications:
Male/Female
Bachelors Degree in Accounting
At least 2 years experience in Accounting
Computer skill in Microsoft Office and accounting program
Precision and loyalty
Very love pet
3. Official management 1 Position

Job description:
-Developing and implementing new administrative systems.
-Recording office expenditure and managing the budget.
-Organizing the office layout and maintaining supplies of stationery and equipment.
-Maintaining the condition of the office and arranging for necessary repairs.
Qualifications:
Good time management and organizational skills.
Leadership ability.
Confidence and resilience.
Initiative.
Problem-solving skills.
Project management ability.
Excellent IT skills.
261
4. Operation management 1 Position

Job description:
-Play a significant role in long-term planning, including an initiative geared toward
operational excellence.
-Oversee overall financial management, planning, systems and controls.
-Management of agency budget in coordination with the Executive Director.
-Development of individual program budgets
-Payroll management, including tabulation of accrued employee benefits.
-Disbursement of checks for agency expenses.
Qualifications:
Commitment to social justice and the mission.

At least 3 years experience in Financial Management.
Strong background and work experience in Finance.
Excellent communication skills both verbal and written.
3 plus years experience in bookkeeping.
Delegate responsibilities effectively.
High comfort level working in a diverse environment.
5. Reception 2 Position
Job description:
-Welcome get recommend get for a service.
-Recommend course.
-Collect the money.
Qualifications:
Highly skilled in answering multiple line phone system and handling multiple
incoming calls.
In-depth knowledge of directing callers to the right person.
Able to provide exceptional customer service to visitors and coworkers.
Excellent knowledge of administrative and clerical procedures.
Able to give accurate and detailed information to visitors and callers.
Knowledge of computers and relevant software applications.
6. House keeper 2 Position

Job description:
- Supervises work activities of cleaning personnel to ensure clean
262
Qualifications:
Female
To be on time
Diligent
Responsibility
Administration Cost
Employee Salary
Wage rate for our organization
Top management
Account management
Dog Trainer (9 hour per week)
Bathing Employee
Grooming Employee
Spa Employee
Reception
House keeper
1 person
1 person
2 person (2x6,000)
2 person (2x9,000)
2 person (2x12,000)
1 person
1 person (1x9,000)
2 person (2x9,000)
20,000 baht/month.
15,000 baht/month.
12,000 baht/month.
18,000 baht/month.
24,000 baht/month.
12,000 baht/month.
9,000 baht/month.
18,000 baht/month.
(Source: http://incquity.com/articles/office-operation/calculate-salary-range)
(Source: http://www.unigang.com/Article/2753)
Total salary expense/month 128,000 baht/month.

For the top management, account management, Dog trainer, bathing employee,
Grooming employee, Spa Employee, Reception, House keeper have to work all year long.
22
Firstly the employer will have to provide to the employee an advance notice. The duration
of the advance notice depends of the cycle of the payments of the salary.
If employees wage are paid on a weekly, bi monthly or monthly basis the duration of the
advance notice will be 7, 15 or 30 days.
Notice has to be given before the day where salaries are paid. For example if the
salaries are paid every 30 of the month advance notice should be given on the 29th to the
latest. The amount of the severance pay will depend of the duration of how long did the
employee work for the employer. Note that duration of the employment period include the
advance notice period so to fire an employee without having to pay severance pay because
he/she has been working for the company for less than 120 days advance notice would have
to be given on the 89 days of employment (in the case of a 30 days payment cycle)
22
http://www.doingbusinessthailand.com/thailand-business/thai-labor-protection-how-to-terminate-and-employee.html
263
23
Public Holidays
An employer must grant its employees a minimum of 13 paid public holidays each
year. If a public holiday falls on a weekly day off, the next working day must be granted as a
paid holiday. The public holidays must include Labor Day (May 1). The other twelve
holidays must be chosen from a list of 16 holidays published by the Thai government. An
employer must notify its employees which days will be considered public holidays before the
beginning of the calendar year.
Annual Leave
An employee who has worked at least one year must be granted a minimum of six days
paid annual leave each year.
Sick Leave
An employee must be granted a minimum of 30 days paid sick leave each year. An
employee using sick leave for three consecutive working days can be required to provide a
physician's certificate proving the illness.
Maternity Leave
An employee who is an expectant mother must be granted a minimum of 90 days
maternity leave. The employee is entitled to be paid for 45 days of the maternity leave.
The remainder of the leave can be unpaid depending upon the employer's policies.
23
http://www.bsalaw.co.th/en/laborlaw/laborprotection.html
264
Stationary Expense
Image
Description
The clip
Price 42.00 Baht
Resource: http://www.goodchoiz.com
Paper drilling machines

Price 38.75 Baht
Stapler
Price 39 Baht
Highlighter
Price 16.50 Baht
Plug wire paper

Price 38.75 Baht
265
Liquid paper
Price 43.50 Baht
Pen 50 Grip Line 0.5

Price 167 Baht
Resource: http://www.trendyday.com
MAX
Price 5 Baht
Filing drawer
Price 499.00 Baht
Document storage boxes

Price 55.00 Baht
266
Calculator
Price 150 Baht
Resource: http://www.trendyday.com
Stationary Expense
NO.
1
2
3
4
5
6
7
8
9
10
11
LIST
The clip
Paper drilling machines
Stapler
Highlighter
Plug wire paper
Liquid paper
Pen
Max
Filing drawer
Document storage boxes
Calculator
Total
NO. OF PRODUCT
PRICE PER
UNIT/BAHT
TOTAL/
BAHT
2
1
1
2
1
1
1
12
1
2
1
14
42
38.75
39
16.5
38.75
43.5
167
5
499
55
150
1094.5
84
38.75
39
33
38.75
43.5
167
60
499
110
150
1208
267
Electric Expense
For electricity expense of office
Forecast: use the power is 1364.840*2.9870 units = 4,077 baht
Service
40.90 baht
Total electricity expense of office
4,167.90 baht
(Source: http://www.eppo.go.th/power/pw-Rate-PEA.html#3)
Water Expense
Forecast use the water 78 cu.m/month
Water meter size Inch.
Water expense
General Service
Vat 7 %
Total water expense/month
1,584.80 baht
30 baht
113.04baht
1,727.84 baht
Water Rates
Price per unit
16.00
19.00
20.00
21.50
21.60
Multiple
x
x
x
x
x
Use per unit

10.00
10.00
10.00
20.00
28.00
Total / Baht
160.00
190.00
200.00
430.00
604.80
1,584.80
Service:
Tax (7%):
30.00 Baht
113.04 Baht
Total:
1,727.84 Baht
(Source: http://www.pwa.co.th/service/billing.php)
268
Internet expense/month
Internet expense
590 Baht
Vat 7%
41.3 Baht
Total internet expense
632 Baht
(Source: http://www.3bb.co.th/promotion/promotion_detail.php?id=2016 )
Telephone expense/month
Telephone expense
650 Baht
Vat 7%
35 Baht
Total Telephone expense
685 Baht
We use an alternative no.2

(Source: https://www.toteservice.com/telephone_change_packages/change)
Explanation Administration Cost

Employee Salary
We set the rate wage for top management 50,000 baht/month, account management
18,000 baht/month, official management 25,000 baht/month, operation management
60,000 baht/month, reception 20,000 baht/month and house keeper 10,000
baht/month. It is a fixed cost that we will pay in every month.
Stationary Expense
We dont have to purchase equipment in the office every month because some
stationary equipment less much of using such Pen, Stapler, Paper drilling machines.
We will purchase stationary equipment 6 mount.
Electricity Expense
Our electricity Expense use change follows the season such as on the summer we
have more electricity expense because we must open the air conditioner more than
other season but the winter and rain season we open the air conditioner less than
summer. Sometime we will close the air conditioner and light for save the cost but in
some case such as our dogs or guest dogs dog deliver a puppy we have to open a light
for watch out a dogs. So, we will forecast to use the electricity of office in same level.
269
Water Expense
The area of office is including the bath section and massage. So, if we set summer
season as a standard (1,728baht) we have to pay the water expense less in winter
season and more in rain season standard.
Internet and telephone Expense
Year 1, it is a first year that we open the business. So, our internet and telephone
expense are high because we must connect with the supplier and customer.
Year 2 to 5, the telephone expense will decrease because we more answer the
question from customer more than calling. In other hand, we will use more internets
for sell a dogs and contact with our supplier. So the total internet and telephone
expense may be paying less than the first year.
270
Administration Cost
Administration Cost
Year 1
No.
Description
Feb
Mar
128,000
128,000
128,000
128,000
128,000
128,000
Electricity Expense
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
Employee salary
Stationary expense
Jan
Apr
May
Jun
Jul
Aug
Sep
Nov
Dec
128,000
128,000
128,000
Oct
128,000
128,000 1,408,000.00
Total
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
45,846.90
18,806.24
1,208
1,208.00
Water Expense
1,527.84
1,727.84
1,727.84
1,727.84
1,727.84
1,827.84
1,827.84
1,827.84
1,827.84
1,527.84
1,527.84
Internet Expanse
632
632
632
632
632
632
632
632
632
632
632
6,952.00
Telephone Expanse
498
498
498
498
498
498
498
498
498
498
498
5,478.00
Total
134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,486,291.14
Year 2
No.
Description
Employee salary
Stationary expense
Electricity Expense
Jan
Feb
Mar
128,000
128,000
128,000
128,000
128,000
128,000
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
128,000
Apr
May
Jun
Jul
1,208
Aug
Sep
Nov
Dec
128,000
128,000
128,000
Oct
128,000
128,000 1,536,000.00
Total
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
50,014.80
20,334.08
1,208
2,416.00
Water Expense
1,527.84
1,527.84
1,727.84
1,727.84
1,727.84
1,727.84
1,827.84
1,827.84
1,827.84
1,827.84
1,527.84
1,527.84
Internet Expanse
632
632
632
632
632
632
632
632
632
632
632
632
7,584.00
Telephone Expanse
498
498
498
498
498
498
498
498
498
498
498
498
5,976.00
Total
136,033.74 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,622,324.88
271
Year 3
No.
Description
Employee salary
Stationary expense
Electricity Expense
Jan
Feb
Mar
128,000
128,000
128,000
128,000
128,000
128,000
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
128,000
Apr
May
Jun
Jul
1,208
Aug
Sep
Nov
Dec
128,000
128,000
128,000
Oct
128,000
128,000 1,536,000.00
Total
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
50,014.80
20,334.08
1,208
2,416.00
Water Expense
1,527.84
1,527.84
1,727.84
1,727.84
1,727.84
1,727.84
1,827.84
1,827.84
1,827.84
1,827.84
1,527.84
1,527.84
Internet Expanse
632
632
632
632
632
632
632
632
632
632
632
632
7,584.00
Telephone Expanse
498
498
498
498
498
498
498
498
498
498
498
498
5,976.00
Total
136,033.74 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,622,324.88
Year 4
No.
Description
Employee salary
Stationary expense
Electricity Expense
Jan
Feb
Mar
128,000
128,000
128,000
128,000
128,000
128,000
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
128,000
Apr
May
Jun
Jul
1,208
Aug
Sep
Nov
Dec
128,000
128,000
128,000
Oct
128,000
128,000 1,536,000.00
Total
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
50,014.80
20,334.08
1,208
2,416.00
Water Expense
1,527.84
1,527.84
1,727.84
1,727.84
1,727.84
1,727.84
1,827.84
1,827.84
1,827.84
1,827.84
1,527.84
1,527.84
Internet Expanse
632
632
632
632
632
632
632
632
632
632
632
632
7,584.00
Telephone Expanse
498
498
498
498
498
498
498
498
498
498
498
498
5,976.00
Total
136,033.74 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,622,324.88
Year 5
No.
Description
Employee salary
Stationary expense
Electricity Expense
Jan
Feb
Mar
128,000
128,000
128,000
128,000
128,000
128,000
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
128,000
Apr
May
Jun
Jul
1,208
Aug
Sep
Nov
Dec
128,000
128,000
128,000
Oct
128,000
128,000 1,536,000.00
Total
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
4,167.90
50,014.80
20,334.08
1,208
2,416.00
Water Expense
1,527.84
1,527.84
1,727.84
1,727.84
1,727.84
1,727.84
1,827.84
1,827.84
1,827.84
1,827.84
1,527.84
1,527.84
Internet Expanse
632
632
632
632
632
632
632
632
632
632
632
632
7,584.00
Telephone Expanse
498
498
498
498
498
498
498
498
498
498
498
498
5,976.00
Total
136,033.74 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,622,324.88
272
Chapter 7
Financial Analysis
273
Depreciation
All about the depreciation is mean all of equipments, tools or land and etc. It will have cost of
depreciation for calculate about cost that we used this thing example of we buy equipment for use in office
such as air conditioner. In this ways we always calculate cost of depreciation of air conditioner around 5
years and use this cost to calculate about all cost that need to spend in process of operation.
Year 1.
No.
1
2
3
4
5
6
7
Living Room.
TOTAL.
TOTAL.
185,000
22,787
17,342
12,178
19,839
9,206
22,474
288,826
No.
1
2
3
4
5
6
7
Living Room.
TOTAL.
TOTAL.
370,000
45,575
34,684
24,356
39,678
18,413
44,949
577,655
No.
1
2
3
4
5
6
7
Living Room.
TOTAL.
TOTAL.
555,000
68,363
52,026
36,534
59,518
27,620
67,424
866,485
Year 2.
Year 3.
274
Year 4.
No.
1
2
3
4
5
6
7
Living Room.
TOTAL.
TOTAL.
740,000
91,150
69,368
48,713
79,357
36,826
89,899
1,155,313
No.
1
2
3
4
5
6
7
Living Room.
TOTAL.
TOTAL.
925,000
113,938
86,711
60,891
99,197
46,033
112,374
1,444,144
Year 5.
275
Marketing Activity
Income
Sales
Others
Promotion
Expense Commission
Asset
Account Receivable
INCOME: Year 1 / 2013
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
5085
3390
3390
3390
2825
3390
3955
3390
3390
4520
5085
5650
47460
4095
3780
1890
1575
1575
1890
1890
1575
2205
2205
3150
4095
29925
4745
4380
4380
2920
3650
2920
2190
2920
2190
2190
5840
4745
43070
Clothing for dogs
Dog Collar
Leash
Dogs Boots
Dogs Bows
Toy for Dog
Mattress
Dog Cage
Dog Food
520
520
390
390
260
390
520
520
390
390
260
520
5070
1120
840
840
840
840
840
1120
560
840
840
1120
1120
10920
1290
860
1290
860
860
430
430
1290
1290
860
860
860
11180
1400
1400
700
1050
700
1050
1050
1050
1050
700
1400
1400
12950
1640
1640
2460
2460
1640
1640
1640
820
1640
2460
2460
3280
23780
1000
1000
750
500
500
750
500
750
750
500
1000
1000
9000
1100
1100
1100
1650
1650
1650
1650
1650
1100
1650
1650
1100
17050
1650
1100
550
550
825
825
825
825
1100
825
1375
1650
12100
1120
700
840
700
840
560
700
420
700
980
840
1120
9520
600
240
360
360
240
360
240
360
360
240
600
600
4560
900
180
360
540
540
360
540
540
540
360
540
720
6120
1400
1400
1120
840
560
560
280
560
560
840
560
1680
10360
3200
1920
2560
3200
1920
3200
2560
3200
1920
3200
1920
1920
30720
3870
3870
5160
5160
3870
3870
6450
2580
3870
5160
2580
5160
51600
1500
3000
2000
3000
2000
2000
2500
2500
1500
2000
1000
1500
24500
3726
4554
3726
3726
4968
4140
4140
5382
3312
3726
4968
4968
51336
4301
4692
5474
4301
5083
5083
4301
4692
4301
4692
3519
4301
54740
276
Snake for Dog
Dog Shampoo
Perfume
Dog Bowl
5214
4740
6636
6636
6162
5214
6636
5214
3318
4266
6162
4740
64938
6900
5750
5750
5750
4600
5750
3450
3450
4600
3450
3450
2300
55200
4470
4470
5960
4470
4470
2980
2980
4470
5960
5960
5960
5960
58110
7950
7950
6360
6360
4770
7950
7950
6360
6360
7950
7950
4770
82680
9400
9400
7050
7050
9400
7050
9400
9400
7050
7050
7050
11750
101050
1240
930
775
620
930
1085
775
775
930
1085
1085
1085
11315
4500
4500
3000
2625
3375
4500
3375
3750
3000
4125
4500
4125
45375
5873
5034
4195
5453.5
6292.5
5034
5034
6292.5
5034
6712
5873
4614.5
65442
95
114
76
95
114
76
76
95
95
57
76
95
1064
175
140
140
105
105
105
140
140
105
105
140
140
1540
175
105
140
140
175
105
105
105
70
35
175
70
1400
255
255
170
255
255
255
340
255
255
340
340
255
3230
270
540
405
270
270
405
540
675
405
540
405
405
5130
240
240
240
180
240
240
300
240
240
240
240
240
2880
300
400
200
100
100
100
200
300
400
200
200
200
2700
160
160
240
240
240
240
160
240
160
160
240
240
2480
450
225
225
225
450
450
675
450
450
225
450
450
4725
325
260
325
195
130
260
195
130
325
260
390
325
3120
560
420
420
420
700
280
560
560
560
700
280
560
6020
680
1020
1020
1700
680
1700
1020
1360
1020
1700
1020
680
13600
25000
25000
25000
75000
25000
25000
25000
75000

Dog Train
Dog Grooming
Dog day care
Total
25000
25000
25000
75000
15000
15000
15000
15000
15000
75000
10000
10000
10000
30000
400
400
600
600
600
400
600
600
400
200
400
600
5800
500
500
500
500
500
2500
134394
113119
118267
96502
104905
105087
121992
90446
98745
123698
122613
106494
1336260
Oct
Nov
Dec

Description
Clothing for dogs
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Total
9040
6215
2825
4520
3955
4520
3955
3955
3390
5650
7345
9040
64410
4095
4095
2520
3150
3465
2520
3150
1575
3150
3150
3465
5040
39375
5110
4380
4015
4015
3650
3285
3285
2920
4015
3650
5840
4745
48910
910
910
650
650
650
780
910
650
650
780
910
650
9100
1680
1680
1680
1400
1120
1680
1680
1680
1960
1680
1960
1960
20160
2150
2150
2580
2150
2150
2150
2150
2580
2580
2580
3440
3440
30100
2100
2100
2450
2450
2450
2800
2800
1750
1750
1750
1750
1400
25550
4100
4100
4100
4920
4100
4100
3280
4100
4920
5740
4920
4100
52480
1500
1500
1250
1250
1250
1750
1750
1250
1500
1500
1750
1500
17750
2750
2200
2200
1650
1650
2200
2200
2750
2750
3300
3300
2750
29700
2200
1925
2200
1650
1925
3025
2200
2200
2200
1925
2200
2200
25850
1260
980
1120
980
1120
980
1260
840
1120
980
980
1260
12880
600
480
480
600
600
600
600
360
360
600
600
600
6480
Dog Collar
Leash
Dogs Boots
Dogs Bows
277
900
900
360
900
540
360
900
1400
1400
5120
3840
1120
840
1400
1400
1400
6400
3200
6400
4480
4480
10320
5000
9030
12900
10320
7740
9030
9030
3500
4000
3500
4000
3000
3000
3726
4968
3726
4140
4968
4140
4301
5865
6256
5474
5083
6256
6636
4740
7110
7110
6636
9200
8050
9200
9200
13410
11920
13410
11130
11130
14100
900
900
360
900
720
8640
560
560
1400
1400
1680
14560
6400
5760
4480
6400
7040
64000
10320
9030
10320
9030
9030
116100
2500
2500
5000
4500
3000
43500
4140
4968
3312
4554
4968
4968
52578
4301
7038
5865
6256
3519
6256
66470
5214
7110
7110
3318
6636
7110
6636
75366
9200
8050
10350
9200
9200
10350
9200
10350
111550
13410
11920
13410
11920
13410
13410
13410
11920
10430
151980
11130
11130
12720
9540
7950
11130
11130
11130
12720
9540
130380
16450
16450
18800
14100
14100
16450
18800
18800
18800
16450
18800
202100
1240
1395
1395
1395
930
1395
1395
775
1240
1085
1085
1085
14415
5625
5625
4125
3375
4500
4875
3750
4500
4875
5250
5250
6000
57750
5873
5453.5
6712
6712
6292.5
5873
6292.5
7131.5
7551
7131.5
6712
6292.5
78027
190
152
152
133
133
133
95
152
152
133
152
152
1729
280
210
245
245
280
245
210
245
245
245
280
315
3045
245
245
210
245
175
210
245
210
210
245
280
315
2835
595
510
510
680
595
510
510
425
425
595
595
765
6715
1080
1080
810
945
810
675
810
945
1080
1080
675
945
10935
360
420
480
420
420
420
360
300
360
480
480
480
4980
600
700
800
800
600
600
800
800
700
700
600
800
8500
480
640
560
480
400
480
560
640
480
560
560
480
6320
1575
1125
1350
1800
1575
1350
1125
1125
1350
1575
1800
1575
17325
650
520
650
455
520
390
585
390
455
455
520
390
5980
840
840
840
980
700
980
1120
980
980
980
840
840
10920
1700
1700
1700
1700
2040
1700
2040
1360
2040
1700
2040
2380
22100
25000
25000
25000
25000
100000
25000
25000
25000
25000
100000
25000
25000
25000
25000
100000
30000
30000
30000
30000
15000
135000
Toy for Dog
Mattress
Dog Cage
Dog Food
Snake for Dog
Dog Shampoo
Perfume
Dog Bowl

Terrier
Dog Train
Dog Grooming
20000
20000
20000
60000
800
800
600
600
600
800
600
600
800
800
400
800
8200
500
750
750
194124
250
204245.
5
750
191499.
5
4250
187021
0
184524.
5
500
160923.5
0
185748.
5
200371
750
159112.
5
Dog day care
Total
155006
162073
194346
2178995
278

Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
12995
11865
12430
9040
11865
11300
11865
11300
10170
11865
12430
12995
140120
7245
7245
6615
6615
5670
4410
7245
6300
4410
6930
5985
6300
74970
8030
7300
7300
6570
8030
5840
6935
7665
9855
7665
6205
6935
88330
1300
910
1300
1040
1040
1040
910
1300
1300
1170
1170
1170
13650
2240
2240
2520
2800
1960
1960
2520
2520
2800
2800
2240
1960
28560
3440
3440
3870
4300
3440
3440
3440
3870
4300
3440
3440
3440
43860
3150
3150
2450
2450
2450
3500
2800
3500
2800
2800
2800
3150
35000
8200
8200
7380
7380
6560
6560
5740
5740
7380
6560
7380
8200
85280
2250
2250
1750
1750
2000
2000
1750
2500
2500
2500
2000
2250
25500
4400
4400
4400
4400
4950
4950
4950
4400
4400
4950
4950
5500
56650
4400
4125
4675
4125
4675
4675
4675
4675
4950
2475
2475
2475
48400
2520
2240
1960
2240
1540
2100
2240
1960
2100
1120
1120
1120
22260
Clothing for dogs
Dog Collar
Leash
Dogs Boots
Dogs Bows
Toy for Dog
Mattress
Dog Cage
Dog Food
Snake for Dog
Dog Shampoo
Perfume
Dog Bowl
1200
960
960
1200
1200
1200
1200
840
840
1200
1200
1200
13200
1800
1800
1080
1080
1080
1260
1800
1800
1800
1080
1080
1440
17100
2240
2240
2520
2520
2240
2800
2800
2240
2240
2800
2800
2800
30240
10880
11520
10880
10240
11520
9600
8960
9600
10240
5120
5760
5120
109440
20640
20640
20640
18060
18060
19350
20640
19350
19350
9030
10320
11610
207690
10000
8000
9000
9000
8000
7500
7500
8500
6500
3000
4000
4500
85500
8280
6624
7038
7452
6624
5796
6624
7452
7038
3726
4140
3726
74520
7038
7429
7038
7038
6647
5865
7429
7038
6647
3128
3128
2737
71162
7584
7110
8058
7110
8532
8532
7110
7584
8532
3792
3792
3792
81528
11500
12650
10350
16100
10350
11500
10350
11500
9200
10350
16100
14950
144900
20860
14900
13410
22350
16390
22350
11920
13410
13410
13410
22350
22350
207110
14310
14310
14310
15900
15900
14310
14310
11130
14310
23850
23850
23850
200340
21150
23500
21150
25850
18800
35250
18800
21150
21150
30550
30550
23500
291400
1550
2325
1395
1395
1550
1395
1395
2325
1240
2015
1395
2170
20150
6750
6750
6750
6750
5625
7125
6000
6000
7875
8625
6750
6375
9229
7131.5
7551
8809.5
7131.5
9229
7551
7551
7970.5
9648.5
7970.5
7970.5
304
342
247
247
285
171
171
247
171
190
209
285
2869
350
490
315
315
280
315
315
280
280
350
350
525
4165
525
315
315
315
350
525
455
350
315
315
315
525
4620
1360
1020
1275
850
765
765
850
1020
1275
765
765
1275
11985
1620
2025
1215
1215
1350
1755
1215
1215
1215
1215
1890
1620
17550
540
720
540
600
600
900
900
600
840
900
720
720
8580
1300
1000
1500
900
900
900
1000
1200
1000
1300
1300
1500
13800
800
800
640
640
640
720
720
640
560
640
1200
800
8800
2925
2925
2025
2025
1575
1575
2025
2025
1800
2025
2700
3375
27000
1300
1300
1560
1170
1040
1105
1235
1170
1170
1170
1495
1690
15405
3640
2940
3220
280
2520
2520
2520
2240
2380
3780
2660
3360
32060
7820
8500
5440
5440
5440
4760
5100
6460
6460
6120
5440
8160
75140
50000
50000
50000
150000
50000
50000
50000
150000
50000
50000
50000
150000
15000
15000
30000
15000
30000
15000
30000
15000
165000
81375
97743.5

279
Dog Train
Dog Grooming
10000
20000
10000
20000
20000
80000
4000
5000
3600
3000
4000
3000
4000
2800
2800
4000
3000
4000
43200
1500
1500
500
500
274074.
5
500
289965
233447
280574
750
237170.
5
5750
298848
500
288869.
5
Dog day care
Total
318165
299131.5
290672
261062
289925
3361903
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
29945
31640
28250
31640
26555
26555
28250
31640
26555
26555
28250
8475
324310
16695
17640
13860
16695
15750
14175
16695
15435
15750
13860
12600
5670
174825
17885
15695
17155
18615
16060
15330
17520
17520
17520
16060
16060
6570
191990
2470
2340
1950
2210
2340
2340
2210
1950
2340
2470
2600
2210
27430
4760
5040
4480
4200
5040
4760
5320
5320
4200
4200
5040
10360
62720
7740
8600
6450
6880
7310
7310
7740
6450
6880
7740
7740
15910
96750
Clothing for dogs
Dog Collar
5250
5250
5950
5950
5250
5250
6300
5250
5250
5250
5250
6300
66500
12300
8200
12300
15580
12300
14760
13940
13940
15580
12300
12300
14760
158260
3250
3750
4250
3750
4500
4500
3750
3500
3750
3750
3250
4750
46750
8250
9900
8250
9900
8250
9900
8250
9900
9900
10450
9900
19250
122100
8800
9350
10175
9625
10175
10175
10175
10175
10450
10175
10450
9625
119350
5320
5040
4760
5040
4760
4900
5040
4760
4760
5040
5040
5180
59640
2160
2160
2160
2280
1800
1800
2160
2160
2160
2160
2160
4320
27480
Toy for Dog
2700
2520
2880
2880
2880
3060
2520
2700
2700
2880
2880
6480
37080
4200
5040
5320
5320
5040
4200
4200
4200
5040
4200
5040
10360
62160
Mattress
23680
24320
24320
23040
24320
22400
21760
22400
23040
23680
23680
12800
269440
46440
46440
45150
43860
43860
45150
46440
45150
45150
43860
47730
30960
530190
15000
18000
19000
19000
18000
17500
17500
18500
16500
17000
18000
10000
204000
14904
14904
15318
15732
14904
14076
14904
15732
15318
15732
13662
8280
173466
13685
13294
14858
12903
11339
12512
11730
14858
14467
14467
14076
9384
157573
17538
16590
17538
16590
15642
15642
16590
17064
15642
17064
17064
17538
200502
25300
18400
23000
20700
23000
25300
20700
23000
20700
23000
25300
39100
287500
35760
32780
29800
28310
28310
29800
26820
28310
28310
28310
28310
41720
366540
30210
30210
30210
34980
34980
30210
30210
27030
30210
30210
30210
39750
378420
56400
51700
42300
42300
42300
44650
42300
44650
44650
47000
54050
58750
571050
Leash
Dogs Boots
Dogs Bows
Dog Cage
Dog Food
Snake for Dog
Dog Shampoo
Perfume
3100
3875
3100
2945
3720
2945
3410
3410
2790
2945
3100
4340
39680
13500
14250
14250
12375
13500
12750
13500
13500
11625
12375
14250
10500
156375
15102
14263
15941
15102
15521.5
13424
15941
15941
14263
15102
14682.5
10487.5
175770.5
380
418
437
494
513
532
551
437
551
513
475
475
5776
875
630
665
770
630
665
665
630
630
700
875
980
8715
945
1050
1050
1050
980
875
805
1050
665
665
875
1050
11060
2210
2125
2380
2550
2380
2380
1870
2380
2125
2380
2380
4080
29240
3510
3780
4050
4050
3780
3510
4050
4050
3780
3780
3240
6750
48330
1320
1320
1500
1080
1080
1080
1080
1500
1440
1500
1320
3180
17400
2800
2700
2500
2800
2800
1900
2200
2600
2000
2300
2300
26900
1760
1760
2000
2240
2240
2320
2320
2240
2160
2240
2000
23280
6750
6300
5850
6525
6075
6075
6300
6525
6300
6525
5850
450
69525
2470
3445
3250
3055
2600
2600
3185
3250
3380
3120
3445
130
33930
280
Dog Bowl
6160
7280
7280
7420
7840
7840
7420
7420
7840
7280
7420
81200
15300
16320
17000
17000
15640
13600
12240
19040
19040
19720
19040
8500
192440
50000
50000
50000
50000
750000
950000
50000
50000
50000
50000
200000
50000
50000
50000
150000
60000
60000
45000
45000
60000
60000
30000
360000
20000
10000
20000
10000
20000
20000
20000
20000
140000
5000
5000
4400
5000
4000
4600
5000
4800
4400
4400
5000
51600
1750
2000
1000
1500
2000
1500
9750
623574
605319
590337
533436
574464.5
573351
533561
610367
519811
574958
558394.5
1199424.5
7496997.5

Terrier
Dog Train
Dog Grooming
Dog day care
Total

Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
45200
44070
44070
36160
37290
36160
36160
42940
37855
37290
42375
46330
485900
25830
25200
25200
21735
22050
20475
20475
21735
22050
21105
21420
26775
274050
28835
24820
24820
27010
24820
22630
22630
24820
24820
23360
27010
31025
306600
4550
4550
4550
3510
3640
3640
3640
3250
3640
3770
3900
3900
46540
7840
8400
8400
8400
7840
7560
7560
7840
7840
8400
7840
9520
97440
12040
12900
12900
11180
11610
11610
11610
10750
11180
12040
12040
12900
142760
11200
12250
12250
9450
12250
8750
8750
8750
10500
10500
12250
10500
127400
26240
26240
26240
22960
24600
21320
21320
22140
22960
24600
24600
28700
291920
Clothing for dogs
Dog Collar
Leash
Dogs Boots
Dogs Bows
Toy for Dog
Mattress
Dog Cage
Dog Food
Snake for Dog
7000
7500
7500
7500
7000
7500
7500
6000
6250
6250
6500
8000
84500
15400
18700
18700
15400
16500
15400
15400
16500
14300
16500
15400
15400
193600
15125
15950
15950
14575
12100
14300
14300
16225
14850
15125
13750
15950
178200
8400
7840
7840
8400
7420
7420
7420
7560
7560
7840
7420
8820
93940
3600
3000
3000
2400
3000
3000
3000
3360
3360
3360
3360
3360
37800
4500
5040
5040
5040
5040
5400
5400
3600
5400
4500
5040
5040
59040
8960
8400
8400
9800
7840
7000
7000
7840
7840
7000
7840
8400
96320
40320
35200
35200
46720
49920
35200
35200
39680
35840
37120
41600
41600
473600
72240
72240
72240
70950
81270
86430
86430
68370
45150
86430
74820
96750
913320
33000
28000
28000
32500
31500
27500
27500
29000
26500
30000
28000
32500
354000
28152
27324
27324
32292
23184
22356
22356
23184
23184
24840
26910
31464
312570
28543
21114
21114
21896
21896
21505
21505
22678
25415
21896
22678
22287
272527
27966
26544
26544
33654
27492
26544
26544
26544
27492
26544
26544
27492
329904
40250
34500
34500
32200
31050
31050
31050
28750
32200
36800
40250
43700
416300
52150
44700
44700
41720
41720
41720
41720
44700
44700
44700
41720
52150
536400
47700
47700
47700
44520
60420
44520
44520
44520
44520
47700
55650
60420
589890
77550
86950
86950
65800
65800
68150
68150
70500
70500
75200
70500
82250
888300
5890
4650
4650
4340
4030
4495
4495
5115
5890
4340
4340
5580
57815
21750
22500
22500
19875
21000
21750
21750
18750
19875
21000
24375
21750
256875
29365
23492
23492
22653
24331
23492
23492
25170
24331
24331
23073
28526
295747.5
798
608
608
798
608
722
722
627
722
665
665
570
8113
1050
1330
1330
980
980
1050
1050
980
1120
1225
1050
1330
13475
1575
1225
1225
1575
1470
1470
1470
1225
1225
1470
1330
1330
16590
2720
3060
3060
3230
3400
3230
3230
3230
2975
3230
3230
4080
38675
281
Dog Shampoo
Perfume
Dog Bowl
5670
5130
5130
4725
4050
4860
4860
4860
5130
5130
4590
5130
59265
2400
2700
2700
2280
2280
2280
2280
2400
2520
2280
2280
2400
28800
3500
4000
4000
3800
4000
3800
3800
2800
2800
2800
3800
3500
42600
3040
3040
3040
3040
3040
3200
3200
3040
2560
3040
3200
3360
36800
9450
8550
8550
7875
8325
8325
8325
9000
9000
7200
8550
9000
102150
3445
3770
3770
4420
3900
3445
3445
3770
4355
4355
4745
4745
48165
7420
7840
7840
8120
7840
7840
7840
7700
8120
7840
7000
7980
93380
17000
18020
18020
19380
17000
18020
18020
19720
19720
18700
19040
19040
221680
75000
75000
75000
75000
300000
75000
75000
75000
75000
300000
75000
75000
75000
75000
300000
75000
60000
60000
75000
60000
60000
60000
75000
30000
555000
40000
10000
10000
30000
20000
30000
20000
160000
8000
8000
8000
6000
6000
7000
7000
7000
6000
8000
8000
8000
87000
2000
2000
2000
1000
1500
250
250
250
2000
1500
1500
987664
914047
914047
814863
931006
847369
847369
250
87187
3
767499
930476
855185
958054
14500
10639451.
5

Dog Train
Dog Grooming
Dog day care
Total
Marketing Expenses
T-Cup Dog Center has expense as follow
Web Site:
Webdesign.siam8 = 5,900 Baht / First year

Next year 1,500 Baht
Brochure:
Radio:
Mr. Copy = 850 Units / 2 Baht Per Unit

F.M.107.25 MHz = 1,500 Spots the early hours / 13 times a day.

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
5900
5900
Brochure
1700
1700
1700
Radio
1500
1500
1500
4500
9100
3200
3200
15500
5100
282

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
1500
2000
Brochure
1700
1700
1700
3400
Radio
1500
1500
1500
4500
5200
3200
3200
11600

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
1500
2000
Brochure
1700
1700
3400
Radio
1500
1500
1500
4500
3500
3200
3200
9900

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
1500
2000
Brochure
1700
1700
3400
Radio
1500
1500
1500
4500
3500
3200
3200
9900

Market Activities
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Bath
Wed Site
1500
Brochure
2000
1700
1700
3400
Radio
1500
1500
1500
4500
3500
3200
3200
9900
283
Balance Sheet
T-Cup Dog Center
Balance sheet (Year 2013)
Issue / Month
Jan.
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Assets
Current asset
- Cash
- Account receivable
Total current asset
3,067,874.37
3,162,040.74
3,233,703.61
3,330,669.98
3,381,391.85
3,450,356.22
3,499,460.09
3,577,394.46
3,618,650.83
3,678,591.20
3,756,132.57
3,853,534.94
3,067,874.37
3,162,040.74
3,233,703.61
3,330,669.98
3,381,391.85
3,450,356.22
3,499,460.09
3,577,394.46
3,618,650.83
3,678,591.20
3,756,132.57
3,853,534.94
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
Fix asset
- Supplies
- Office equipment
- Land
- Building
Accumulated Depreciation
Total fix assets
Total asset
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
3550000
3550000
3550000
3550000
3550000
3550000
3550000
3550000
3550000
3550000
3550000
3550000
24,068.83
48,138
72,206
96,275
120,344
144,413
168,482
192,551
216,619
240,688
264,757
288,826
3,687,108
3,663,039
3,638,971
3,614,902
3,590,833
3,566,764
3,542,695
3,518,626
3,494,558
3,470,489
3,446,420
3,422,351
6,872,674.12
6,945,571.66
6,972,224.70
7,017,120.24
7,042,155.28
7,096,020.82
7,113,208.36
7,149,079.90
7,202,552.44
7,275,885.98
6,754,982.54
6,825,080.08
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
245,017.46
245,017.46
174,919.92
174,919.92
127,325.88
127,325.88
54,428.34
54,428.34
27,775.30
27,775.30
17,120.24
42,155.28
96,020.82
113,208.36
149,079.90
202,552.44
275,885.98
6,754,982.54
6,825,080.08
6,872,674.12
6,945,571.66
6,972,224.70
Liabilities
- Account payable
Total Liability
Stockholders Equity
- Capital
- Retained Earning
Total stockholders equity
Total liabilities and stockholders
equity
17,120.24
7,017,120.24
42,155.28
7,042,155.28
96,020.82
7,096,020.82
113,208.36
7,113,208.36
149,079.90
7,149,079.90
202,552.44
7,202,552.44
275,885.98
7,275,885.98
284
T-Cup Dog Center

Issue / Month
Jan.
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Assets
Current asset
- Cash
3,779,297.31
3,855,324.05
3,922,573.42
3,895,732.29
3,863,253.66
3,890,617.53
3,943,921.40
3,924,227.77
3,994,771.64
3,972,833.01
4,042,433.88
3,779,297.31
3824804.18
3855324.05
3922573.42
3895732.29
3863253.66
3890617.53
3943921.4
3924227.77
3994771.64
3972833.01
4042433.88
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
Total current asset
3,824,804.18
Fix asset
- Supplies
- Office equipment
- Land
20,000.00
20,000.00
- Building
3,550,000.00
3,550,000.00
Total fix assets
Total asset
312,894.79
3,398,282.21
336,964
3,374,213
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
361,032
385,101
409,170
433,239
457,308
481,377
505,445
529,514
553,583
577,652
3,350,145
3,326,076
3,302,007
3,277,938
3,253,869
3,229,800
3,205,732
3,181,663
3,157,594
3,133,525
7,177,579.52
7,199,017.56
7,205,468.60
7,248,649.14
7,197,739.18
7,141,191.72
7,144,486.76
7,173,721.80
7,129,959.34
7,176,434.38
7,130,426.92
7,175,958.96
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
177,579.52
199,017.56
205,468.60
248,649.14
197,739.18
141,191.72
144,486.76
173,721.80
129,959.34
176,434.38
130,426.92
175,958.96
177,579.52
199,017.56
205,468.60
248,649.14
197,739.18
141,191.72
144,486.76
173,721.80
129,959.34
176,434.38
130,426.92
175,958.96
7,177,579.52
7,199,017.56
Liabilities
- Account payable
Total Liability
Stockholders Equity
- Capital
- Retained Earning
Total liabilities and stockholders
equity
7,205,468.60
7,248,649.14
7,197,739.18
7,141,191.72
7,144,486.76
7,173,721.80
7,129,959.34
7,176,434.38
7,130,426.92
7,175,958.96
285
T-Cup Dog Center

Issue / Month
Jan.
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Assets
Current asset
- Cash
3,921,730.25
Total current asset
4,000,929.12
3,991,166.99
4,020,056.36
3,967,517.73
3,930,961.60
4,000,929.12
3,991,166.99
4,020,056.36
3,967,517.73
3,930,961.60
0
3,921,730.25
3,916,311.47
3,907,329.84
0
3,916,311.47
3,887,309.71
0
3,907,329.84
3,903,076.58
0
3,887,309.71
3,850,556.95
0
3,903,076.58
3,802,174.82
0
3,850,556.95
0
3,802,174.82
Fix asset
- Supplies
- Office equipment
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
- Land
20,000.00
- Building
3,550,000.00
Total fix assets
Total asset
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
625,790
649,858
673,927
697,996
722,065
3,109,456.25
3,085,387.42
3,061,318.59
3,037,249.76
3,013,180.93
2,989,112.10
2,965,043.27
2,940,974.44
2,916,905.61
2,892,836.78
2,868,767.95
2,844,699.12
7,031,186.50
7,086,316.54
7,052,485.58
7,057,306.12
6,980,698.66
6,920,073.70
6,881,354.74
6,848,304.28
6,804,215.32
6,795,913.36
6,719,324.90
6,646,873.94
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
118,645.26
118,645.26
151,695.72
151,695.72
195,784.68
195,784.68
204,086.64
204,086.64
280,675.10
280,675.10
353,126.06
353,126.06
6,881,354.74
6,848,304.28
6,804,215.32
6,795,913.36
6,719,324.90
6,646,873.94
601,720.75
746,134
770,203
794,271
818,340
842,409
866,478
Liabilities
- Account payable
Total Liability
Stockholders Equity
- Capital
- Retained Earning
Total liabilities and stockholders equity
31,186.50
86,316.54
52,485.58
57,306.12
31,186.50
86,316.54
52,485.58
57,306.12
7,031,186.50
7,086,316.54
7,052,485.58
7,057,306.12
19,301.34
19,301.34
6,980,698.66
79,926.30
79,926.30
6,920,073.70
286
T-Cup Dog Center

Issue / Month
Jan.
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Assets
Current asset
- Cash
4,060,180.69
3,381,919.56
3,613,575.43
3,800,237.80
4,077,837.17
4,258,757.54
4,216,581.41
4,518,363.78
4,649,504.15
4,928,373.02
5,145,614.89
6,003,645.26
4,060,180.69
3,381,919.56
3,613,575.43
3,800,237.80
4,077,837.17
4,258,757.54
4,216,581.41
4,518,363.78
4,649,504.15
4,928,373.02
5,145,614.89
6,003,645.26
141,177
141,177
141,177
141,177
Total current asset
Fix asset
- Supplies
- Office equipment
141,177
141,177
141,177
141,177
141,177
- Land
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
- Building
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
Total fix assets
Total asset
890,546.71
914,616
938,684
962,753
986,822
141,177
20,000.00
3,550,000.00
1,010,891
141,177
20,000.00
3,550,000.00
1,034,960
20,000.00
20,000.00
20,000.00
20,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
1,059,029
1,083,097
1,107,166
1,131,235
141,177
20,000.00
3,550,000.00
1,155,304
2,820,630.29
2,796,561.46
2,772,492.63
2,748,423.80
2,724,354.97
2,700,286.14
2,676,217.31
2,652,148.48
2,628,079.65
2,604,010.82
2,579,941.99
2,555,873.16
6,880,810.98
6,178,481.02
6,386,068.06
6,548,661.60
6,802,192.14
6,959,043.68
6,892,798.72
7,170,512.26
7,277,583.80
7,532,383.84
7,725,556.88
8,559,518.42
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
119,189.02
119,189.02
821,518.98
821,518.98
613,931.94
613,931.94
451,338.40
451,338.40
197,807.86
197,807.86
6,880,810.98
6,178,481.02
6,386,068.06
6,548,661.60
6,802,192.14
Liabilities
- Account payable
Total Liability
Stockholders Equity
- Capital
- Retained Earning
40,956.32
40,956.32
6,959,043.68
107,201.28
107,201.28
6,892,798.72
170,512.26
277,583.80
532,383.84
725,556.88
1,559,518.42
170,512.26
277,583.80
532,383.84
725,556.88
1,559,518.42
7,170,512.26
7,277,583.80
7,532,383.84
7,725,556.88
8,559,518.42
287
T-Cup Dog Center

Issue / Month
Jan.
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Assets
Current asset
- Cash
6,413,304.63
7,153,645.50
7,653,688.67
8,321,608.17
9,096,417.83
10,041,417.45
10,814,011.53
12,000,263.07
11,679,967.73
12,416,853.27
12,861,539.81
13,651,687.68
6,413,304.63
7,153,645.50
7,653,688.67
8,321,608.17
9,096,417.83
10,041,417.45
10,814,011.53
12,000,263.07
11,679,967.73
12,416,853.27
12,861,539.81
13,651,687.68
Total current asset
Fix asset
- Supplies
- Office equipment
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
141,177
- Land
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
- Building
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
3,550,000.00
Total fix assets
Total asset
1,179,372.67
1,203,442
1,227,510
1,251,579
1,275,648
1,299,717
1,323,786
1,347,854
1,371,923
1,395,992
1,420,061
1,444,130
2,531,804.33
2,507,735.50
2,483,666.67
2,459,597.84
2,435,529.01
2,411,460.18
2,387,391.35
2,363,322.52
2,339,253.69
2,315,184.86
2,291,116.03
2,267,047.20
8,945,108.96
9,661,381.00
10,137,355.34
10,781,206.01
11,531,946.84
12,452,877.63
13,201,402.88
14,363,585.59
14,019,221.42
14,732,038.13
15,152,655.84
15,918,734.88
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
7,000,000.00
1,945,108.96
2,661,381.00
3,137,355.34
3,781,206.01
4,531,946.84
5,452,877.63
6,201,402.88
7,363,585.59
7,019,221.42
7,732,038.13
8,152,655.84
8,918,734.88
1,945,108.96
2,661,381.00
3,137,355.34
3,781,206.01
4,531,946.84
5,452,877.63
6,201,402.88
7,363,585.59
7,019,221.42
7,732,038.13
8,152,655.84
8,918,734.88
8,945,108.96
9,661,381.00
10,137,355.34
10,781,206.01
11,531,946.84
12,452,877.63
13,201,402.88
14,363,585.59
14,019,221.42
14,732,038.13
15,152,655.84
15,918,734.88
Liabilities
- Account payable
Total Liability
Stockholders Equity
- Capital
- Retained Earning
288
Statement of Cash Flow

Year 1
T-cup Dog Center
Cash Flow
For year 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
245,017.46
70,097.54
47,594.04
72,897.54
26,653.04
44,895.54
25,035.04
53,865.54
17,187.54
35,871.54
53,472.54
73,333.54
Depreciation
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
-220,948.63
94,166.37
71,662.87
96,966.37
50,721.87
68,964.37
49,103.87
77,934.37
41,256.37
59,940.37
77,541.37
97,402.37
Total operating cash flow
INVEST CASH FLOW

Purchase in fixed assets
Total investment cash flow
3,711,177
-3,711,177
FINANCEING CASH FLOW

Process from long-term borrow
7,000,000
Dividend
Net cash from financing
NET CHANGE IN CASH

Plus: Cash at beginning of year
Cash at the end ofPeriod
7,000,000
3,067,874.37
94,166.37
71,662.87
96,966.37
50,721.87
68,964.37
49,103.87
77,934.37
41,256.37
59,940.37
77,541.37
97,402.37
3,067,874.37
3,162,040.74
3,233,703.61
3,330,669.98
3,381,391.85
3,450,356.22
3,499,460.09
3,577,394.46
3,618,650.83
3,678,591.20
3,756,132.57
3,067,874.37
3,162,040.74
3,233,703.61
3,330,669.98
3,381,391.85
3,450,356.22
3,499,460.09
3,577,394.46
3,618,650.83
3,678,591.20
3,756,132.57
3,853,534.94
289
Year 2
T-cup Dog Center
Cash Flow
For year 2014
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
49,090.04
43,452.54
103,295.04
129,235.04
56,237.54
146,475.04
53,992.54
145,532.04
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
OPERATING CASH FLOW

Net income
1,693.54
Depreciation
24,068.83
121,438.04
24,068.83
106,451.04
24,068.83
143,180.54
24,068.83
25,762.37
145,506.87
130,519.87
167,249.37
73,158.87
67,521.37
127,363.87
153,303.87
80,306.37
170,543.87
78,061.37
169,600.87
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
INVEST CASH FLOW


Dividend
-74,237.63
45,506.87
30,519.87
67,249.37
-26,841.13
-32,478.63
27,363.87
53,303.87
-19,693.63
70,543.87
-21,938.63
69,600.87
3,853,534.94
3,779,297.31
3,824,804.18
3,855,324.05
3,922,573.42
3,895,732.29
3,863,253.66
3,890,617.53
3,943,921.40
3,924,227.77
3,994,771.64
3,972,833.01
Cash at the end of year
3,779,297.31
3,824,804.18
3,855,324.05
3,922,573.42
3,895,732.29
3,863,253.66
3,890,617.53
3,943,921.40
3,924,227.77
3,994,771.64
3,972,833.01
4,042,433.88
NET CHANGE IN CASH
290
Year 3
T-cup Dog
Cash Flow
For year 2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
55,228
24,068.83
255,130.04
24,068.83
166,169.04
24,068.83
204,820.54
24,068.83
123,392.54
24,068.83
139,375.04
161,281.04
166,949.54
155,911.04
191,698.04
123,411.54
127,549.04
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
79,296.37
279,198.87
190,237.87
228,889.37
147,461.37
163,443.87
185,349.87
191,018.37
179,979.87
215,766.87
147,480.37
151,617.87
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
INVEST CASH FLOW


Dividend
-120,703.63
79,198.87
-9,762.13
28,889.37
-52,538.63
-36,556.13
-14,650.13
-8,981.63
-20,020.13
15,766.87
-52,519.63
-48,382.13
4,042,433.88
3,921,730.25
4,000,929.12
3,991,166.99
4,020,056.36
3,967,517.73
3,930,961.60
3,916,311.47
3,907,329.84
3,887,309.71
3,903,076.58
3,850,556.95
3,921,730.25
4,000,929.12
3,991,166.99
4,020,056.36
3,967,517.73
3,930,961.60
3,916,311.47
3,907,329.84
3,887,309.71
3,903,076.58
3,850,556.95
3,802,174.82
NET CHANGE IN CASH
291
Year 4
T-Cup
Cash Flow
For year 2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
383,937
24,068.83
-552,330
24,068.83
408,005.87
357,587
24,068.83
312,594
24,068.83
403,531
24,068.83
306,852
24,068.83
83,755
24,068.83
427,714
24,068.83
257,072
24,068.83
404,800
24,068.83
343,173
24,068.83
983,962
24,068.83
-528,261.13
381,655.87
336,662.37
427,599.37
330,920.37
107,823.87
451,782.37
281,140.37
428,868.87
367,241.87
1,008,030.37
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
INVEST CASH FLOW


Dividend
258,005.87
-678,261.13
231,655.87
186,662.37
277,599.37
180,920.37
-42,176.13
301,782.37
131,140.37
278,868.87
217,241.87
858,030.37
3,802,174.82
4,060,180.69
3,381,919.56
3,613,575.43
3,800,237.80
4,077,837.17
4,258,757.54
4,216,581.41
4,518,363.78
4,649,504.15
4,928,373.02
5,145,614.89
4,060,180.69
3,381,919.56
3,613,575.43
3,800,237.80
4,077,837.17
4,258,757.54
4,216,581.41
4,518,363.78
4,649,504.15
4,928,373.02
5,145,614.89
6,003,645.26
NET CHANGE IN CASH
292
Year 5
T-Cup Dog Center
Cash Flow
For year 2017
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
1,162,183
-344,364
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
585,591
24,068.83
716,272
24,068.83
609,659.37
475,974
24,068.83
643,851
24,068.83
750,741
24,068.83
920,931
24,068.83
748,525
24,068.83
24,068.83
24,068.83
712,817
24,068.83
420,618
24,068.83
766,079
24,068.83
740,340.87
500,043.17
667,919.50
774,809.66
944,999.62
772,594.08
1,186,251.54
-320,295.34
736,885.54
444,686.54
790,147.87
200000
-200000
INVEST CASH FLOW


Dividend
409,659.37
740,340.87
500,043.17
667,919.50
774,809.66
944,999.62
772,594.08
1,186,251.54
-320,295.34
736,885.54
444,686.54
790,147.87
6,003,645.26
6,413,304.63
7,153,645.50
7,653,688.67
8,321,608.17
9,096,417.83
10,041,417.45
10,814,011.53
12,000,263.07
11,679,967.73
12,416,853.27
12,861,539.81
6,413,304.63
7,153,645.50
7,653,688.67
8,321,608.17
9,096,417.83
10,041,417.45
10,814,011.53
12,000,263.07
11,679,967.73
12,416,853.27
12,861,539.81
13,651,687.68
NET CHANGE IN CASH
293
T-cup Dog Center 2013

Income Statement (Year 1)
Issue / Month
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Revenues
- Sale
- Cost of good sold
Gross Income
Jan.
118267
96502
104905
105087
121992
90446
98745
123698
122613
106494
3,536
26039.5
5,884
30,364
17,324
40,567
28,641
33,773
23,388
27,540
9,794
-196,432
109,583
87,080
112,383
66,139
87,581
64,521
93,351
56,673
75,357
96,158
112,819
9100
3200
3200
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
48,585.46
39,485.46
39,485.46
39,485.46
39,485.46
42,685.46
39,485.46
39,485.46
39,485.46
39,485.46
42,685.46
39,485.46
245,017.46
70,097.54
47,594.04
72,897.54
26,653.04
44,895.54
25,035.04
53,865.54
17,187.54
35,871.54
53,472.54
73,333.54
134394
113119
330,826
Expenses
- Marketing Expense
- Operating Expense
- Depreciation
Total expense
Net income
Statement of Retained Earnings (Year 1)

Add:Net Income
Less:Dividends
Profit
Retain Earning
245,017.46
70,097.54
47,594.04
72,897.54
26,653.04
44,895.54
25,035.04
53,865.54
17,187.54
35,871.54
53,472.54
73,333.54
70,097.54
174,919.92
47,594.04
127,325.88
72,897.54
54,428.34
26,653.04
27,775.30
44,895.54
25,035.04
53,865.54
17,187.54
35,871.54
53,472.54
73,333.54
17,120.24
42,155.28
96,020.82
113,208.36
149,079.90
202,552.44
275,885.98
0.00
245,017.46
245,017.46
294

Issue / Month
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Revenues
- Sale
- Cost of goods sold
Gross Income
Jan.
200371
160923.5
153,992
187021
41,085
194124
11,458
159112.5
70,537
155006
68,868
185748.5
42,968
184524.5
15,804
162073
66,350
204245.5
18,285
194346
97,668
191499.5
6,482
46,379
160,924
145,937
182,666
88,576
86,138
142,781
168,721
95,723
185,961
96,678
185,018
5200
3200
3200
Expenses
- Marketing Expense
- Operating Expense
- Depreciation
Total expense
Net income
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
44,685.46
39,485.46
39,485.46
39,485.46
39,485.46
42,685.46
39,485.46
39,485.46
39,485.46
39,485.46
42,685.46
39,485.46
1,693.54
121,438.04
106,451.04
143,180.54
49,090.04
43,452.54
103,295.04
129,235.04
56,237.54
146,475.04
53,992.54
145,532.04

Add:Net Income
Less:Dividends
Profit
Retained earning
1,693.54
121,438.04
106,451.04
143,180.54
49,090.04
43,452.54
103,295.04
129,235.04
56,237.54
146,475.04
53,992.54
145,532.04
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
56,547.46
3,295.04
29,235.04
43,762.46
46,475.04
46,007.46
45,532.04
141,191.72
144,486.76
173,721.80
129,959.34
176,434.38
130,426.92
175,958.96
98,306.46
21,438.04
6,451.04
43,180.54
50,909.96
177,579.52
199,017.56
205,468.60
248,649.14
197,739.18
295

Issue / Month
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Revenues
- Sale
- Cost of good sold
Gross Income
Jan.
318165
219,952
98,213
299131.5
4,516
294,616
290672
85,018
205,655
261062
16,756
244,306
274074.5
111,197
162,878
298848
116,788
182,061
289965
89,199
200,767
233447
27,012
206,435
280574
85,178
195,397
288869.5
57,686
231,184
289925
123,828
166,097
237170.5
70,136
167,035
Expenses
- Marketing Expense
- Operating Expense
- Depreciation
Total expense
Net income
3500
3200
3200
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
42,985.46
39,485.46
39,485.46
39,485.46
39,485.46
42,685.46
39,485.46
39,485.46
39,485.46
39,485.46
42,685.46
39,485.46
55,227.54
255,130.04
166,169.04
204,820.54
123,392.54
139,375.04
161,281.04
166,949.54
155,911.04
191,698.04
123,411.54
127,549.04

Add:Net Income
Less:Dividends
Profit
Retained earning
55,227.54
255,130.04
166,169.04
204,820.54
123,392.54
139,375.04
161,281.04
166,949.54
155,911.04
191,698.04
123,411.54
127,549.04
-200,000.00
-200,000.00
-200,000.00
-200,000.00
-200,000.00
-200,000.00
-200,000.00
-200,000.00
-200,000.00
-200,000.00
-200,000.00
-200,000.00
144,772.46
55,130.04
33,830.96
4,820.54
76,607.46
60,624.96
38,718.96
33,050.46
44,088.96
8,301.96
76,588.46
72,450.96
31,186.50
86,316.54
52,485.58
57,306.12
19,301.34
79,926.30
118,645.26
151,695.72
195,784.68
- 204,086.64
280,675.10
353,126.06
296

Issue / Month
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
Revenues
- Sale
- Cost of good sold
Gross Income
Jan.
623574
196,652
605319
92474.5
590337
193,265
533436
181,357
574464.5
131,449
573351
223,814
533561
123,241
610367
143,168
519811
223,254
574958
130,673
558394.5
172,536
1199424.5
175,978
426,923
512,845
397,073
352,079
443,016
349,537
123,241
467,199
296,557
444,286
385,859
1,023,447
3500
3200
3200
Expenses
- Marketing Expense
- Operating Expense
- Depreciation
Total expense
Net income
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
42,985.46
39,485.46
39,485.46
39,485.46
39,485.46
42,685.46
39,485.46
39,485.46
39,485.46
39,485.46
42,685.46
39,485.46
383,937.04
552,329.96
357,587.04
312,593.54
403,530.54
306,851.54
83,755.04
427,713.54
257,071.54
404,800.04
343,173.04
983,961.54

Add:Net Income
383,937.04
552,329.96
357,587.04
312,593.54
403,530.54
306,851.54
83,755.04
427,713.54
257,071.54
404,800.04
343,173.04
983,961.54
Less:Dividends
-150,000.00
-150,000.00
-150,000.00
-150,000.00
-150,000.00
-150,000.00
-150,000.00
-150,000.00
-150,000.00
-150,000.00
-150,000.00
-150,000.00
233,937.04
119,189.02
702,329.96
821,518.98
156,851.54
40,956.32
66,244.96
107,201.28
277,713.54
107,071.54
254,800.04
193,173.04
833,961.54
170,512.26
277,583.80
532,383.84
725,556.88
1,559,518.42
Profit
Retained earning
207,587.04
613,931.94
162,593.54
451,338.40
253,530.54
197,807.86
297

Issue / Month
Feb.
Mar.
Apr.
May.
Jun.
Jul.
Aug.
Sep.
Oct.
Nov.
Dec.
987664
914047
914047
814863
931006
847369
847369
871873
767499
930476
855185
958054
389,935
146,944
366,688
152,346
364,237
14,569
359,561
154,105
371,013
152,490
Revenues
- Sale
- Cost of good sold
Gross Income
Jan.
359088
158289.5
628,576
755,758
524,112
667,920
564,319
695,023
483,132
857,304
407,938
776,371
484,172
805,565
3500
3200
3200
Expenses
- Marketing Expense
- Operating Expense
- Depreciation
Total expense
Net income
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
15,417
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
42,985.46
585,590.54
39,485.46
716,272.04
48,137.66
475,974.34
24,068.83
643,850.67
186,422.33
750,740.83
225,907.79
920,930.79
265,393.25
748,525.25
304,878.71
752,302.17
63,554.29
63,554.29
39,485.46
1,162,182.71
344,364.17
712,816.71
420,617.71
766,079.04

Add:Net Income
585,590.54
716,272.04
475,974.34
643,850.67
750,740.83
920,930.79
748,525.25
1,162,182.71
344,364.17
712,816.71
420,617.71
766,079.04
Less:Dividends
-200,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
712,816.71
420,617.71
766,079.04
7,732,038.13
8,152,655.84
8,918,734.88
Profit
Retained earning
385,590.54
716,272.04
475,974.34
643,850.67
750,740.83
920,930.79
748,525.25
1,162,182.71
344,364.17
1,945,108.96
2,661,381.00
3,137,355.34
3,781,206.01
4,531,946.84
5,452,877.63
6,201,402.88
7,363,585.59
7,019,221.42
298
RATIO ANALYSIS
2017
2016
2015
2014
2013
Current Ratio Liabilities
5.944
6.7
6.728
7.522
17.443
FA Turnover
0.03
0.055
0.06
0.2324
0.3695
TA Turnover
0.0158
0.0253
0.04
0.0882
0.07
Debt Ratio Assets
0.083%
0.0813%
0.0845%
0.0824%
0.046%
Profit Margin
0.186%
-0.045%
-0.15%
0.0592%
0.255%
ROA
0.003%
-0.01%
-0.006%
0.0225%
0.0487%
299
Chapter 8
Financial Ratio
Analysis
Net Profit
758585.5
Net profit margin
1336262
249260.09
2013
Gross
Margin
0.186%
Financial Leverage
486129.96
1336262
316
Total
Expenses
Return on
Equipment
577676.5
12300
Sales
23195.44
0.95%
0.003%
Sales
Income
Taxes
1336262
Current
Assets
0.0158
Asset
Turnover
Cost of
Goods
Sold
Variable
Expenses
+
473829.96
Fixed
Expenses
+
0
ROA
Sales
300
Inventory
41609800.86
+
+
Accounts
Receivable
84266556.12
42656755.26
Total
Assets
+
41609800.86
Fixed Assets
Other Current
Assets
Net Profit
1585498
Net profit margin
2178995
Sales
301
-99927.02
2014
Gross
Margin
-0.045%
2013
Financial Leverage
482229.69
593497
Cost of
Goods
Sold
2178995
40.98
Total
Expenses
Return on
Equipment
8400
Sales
Variable
Expenses
1203195.33
-0.4%
-0.01%
Sales
Income
Taxes
2178995
Current
Assets
473829.96
+
0
ROA
0.025
Asset
Turnover
Fixed
Expenses
Inventory
46909790.14
+
+
Accounts
Receivable
86100633.88
39190843.74
Total
Assets
+
46909790.14
Fixed Assets
Other Current
Assets
Net Profit
1296368
Net profit margin
3361940
Sales
302
-529085.02
2015
Gross
Margin
-0.15%
Financial Leverage
483729.96
3361940
-0.67
Total
Expenses
Return on
Equipment
1007264
9900
Sales
Cost of
Goods
Sold
Variable
Expenses
1251012.94
0.0040ho
%
-0.006%
Sales
Income
Taxes
3361940
Current
Assets
473829.96
+
0
ROA
0.04
Asset
Turnover
Fixed
Expenses
Inventory
47099121.42
+
+
Accounts
Receivable
82824053.64
35724932.22
Total
Assets
+
47099121.42
Fixed Assets
Other Current
Assets
Net Profit
5509138.5
Net profit margin

443822.25
2
2016
Gross
Margin
0.0592%
Financial Leverage
483729.96
92.94
7496997.5
Total
Expenses
Return on
Equipment
7496997.5
1987859
9900
Sales
4581586.2
88
Cost of
Goods
Sold
Variable
Expenses
0.4833%
0.0052%
Sales
Income
Taxes
7496997.5
Current
Assets
473829.96
0.088
Asset
Turnover
52654590.
7
+
84913611.
40
Total
Assets
32259020.
70
Fixed Assets
Fixed
Expenses
+
0
ROA
Sales
303
Inventory
+
0
Accounts
Receivable
+
52654590.
7
Other Current
Assets
Net Profit
7650188
Net profit margin
10639452
Sales
304
2713060.26
2017
Gross
Margin
0.255%
Financial Leverage
483729.96
2989264
10639452
2.255
Total
Expenses
Return on
Equipment
9900
Sales
4453397.7
8
Variable
Expenses
0.402%
Sales
10639452
0.1785%
Income
Taxes
Current
Assets
473829.96
0.07
Asset
Turnover
12210440
5.34
+
15089751
4.52
Total
Assets
28793109.
18
Fixed Assets
Fixed
Expenses
+
0
ROA
Cost of
Goods
Sold
Inventory
+
0
Accounts
Receivable
+
574186
Other Current
Assets
305
FINANCIAL RATIO
2017
2016
2015
2014
2013
39.16%
75.79%
51.50%
11.65%
6.37%
41.90%
34.14%
21.67%
13.91%
8.79%
93.45%
221.97%
237.64%
83.72%
72.54%
31.34%
63.26%
31.42%
25.36%
28.36%
1) Operation Profit to Operating Assets

Returns on Assets (%)
2) Operating Profit to Net Sales

Operating profit as % of sales
3) Sales to Operating Assets

Operating Asset Turns
4) Production Cost in Goods Sold Divided by Sales
306
5) Distribution & Marketing Costs to Sales
26.67%
29.13%
46.90%
60.71%
62.83%
6) Administrative Costs to Sales
0.18%
0.24%
0.52%
1.41%
3.14%
7) Cost of Materials to Sales
9.55%
11.33%
13.61%
12.75%
27.55%
8) Labor Costs to sales
21.31%
24.71%
19.42%
18.76%
21.21%
307
Chapter 9
Risk analysis for
business
308
External risk
General develop
1.1 General environment scanning
1.1.2 Political:
Unrest and protestant cause to be the temporary cessation of operations, it's effects
sales in the short term. When the customer feels not safe, they will unable to go out for buy
goods or any service from hotel. Nowadays, the rank of dog that attack people are increase
because of the lack of parental care from the owner, Hotel is another choice for your dog as
well. Customers can be assured that their dog is safe with us.
1.1.2 Economic:
Deflation, consumers don't have ability to buy our product and this situation will
affect our business such as, sales dropped make the business become an unsuccessful. We
cannot solved this problem because of these factors depend on the needs of the consumer.
1.1.3 Social:
Today, the trade competition is high and nature is change make the consumer stress
caused by some natural disaster such as flooding. Flooding make homeless dogs and dogs
outbreak disease and died. This situation makes people afraid to buy our service because of
they fear their dogs might infected with other dogs. Nowadays, most people do not have time
for dog, due to the development of the natural and social workers.
1.1.4 Technology:
The world is constantly evolving. The new technology occurs all the time. We have to
pay the cost of purchasing for new product development to improve our business to be better
than the competition. However, dog have different specifications such as, to protect from
theft enjoyment. Time to benefit while technology cannot meet clearly, because there isnt
life dog owner cannot access it.
309
Competitive analysis
1. Rivalry Among Current Competitors:

Our company is the first in Chiang Rai related services and products for dogs. Thus
there is no direct competition. But there are indirect competitors such as hospitals, stores, etc,
which did not affect our company because our main customers are choosing to buy goods and
services, excellent quality and reasonable price and we thinking seasonal promotions,
discounts to encourage customers to buy and use it more.
2. Bargaining Power of Suppliers:
When ordering or about dogs. We have negotiated a number of products from
suppliers such as purchasing a bargain item which has been more than one piece. We have
teamed up with companies such as Smart heart, Pedigree, Sleekly etc. which will have the
opportunity to negotiate the sale of goods on the market because it has a relatively large of
dog product.
3. Bargaining Power of Customers:
Customers can negotiate prices depending on the two sides or promotion. Emphasis
on technical selling excellent service, skills and abilities of employees is to be an accessible
customer service as expected, an authority in the decision to purchase goods or services from
a consumer segment significant Therefore, we should build on the satisfaction of our
customers as an incentive such as promotions, etc..
310
4. Threat of Substitute Products or Services:

An imitation or a replacement product sales decrease in our sales of products such as
food, clothing, equipment, etc., but the main goal of the group is. Those who have no time or
those who work hard and have no time suckle. Dog, the dog strain T-cup dog center is
another option for those who love dogs but do not have time for it.
5. Threat of New Entrance:
New competitors may not enter in the market because it is the first company in
Chiang Rai that was established and service like no other. Thus, a new competitor to come
take long time to make a difference to us that we have expressly base and high quality
311
Internal risk
7s
Strategy
To making the strategy to be consistent and appropriate for the change of external
environment and internal organization for superior than competitors such as making the
promotion discount, exchange the product or gift voter for customer to encourage the
customer confidence and show the comparison between our business and competitor for
customer.
Structure
Organizational structure is appropriate and consistent with the organization's strategy
to become strengths. Should be well structured and A step in the right as in the previous
example, given person with knowledge of the sale of the food.
Systems
Should have the activities that customers can take part with dog or our service to
make the consumer satisfaction in our products, such as financial system, the selection of
staff for the features job, training system, communication system all of the system above will
show how the organization work
312
Shared Values
Is the basic idea of organization, the concept of co-workers, the customer expectation,
prepared to growth in the future to created the confidence for the people in organization such
as how can we make the benefit and how can we created the confidence of customer about
our service
Skills
Is the strengths of the company that make our company dominant than other such as
the specialization skill that we transmitted to consumer as maintenance administrator should
be trained before the actual. Resulting the revenue and gains when the client receives the
services of the hotel and the feedback and come back again.
Style
Behavior in each position must be clear and to be a role model features such as
ensuring clients, satisfaction, and behaved in a way to serve the customer. Each customer
must have the model and were featured. The business was successful and you can see the
potential in our work. These benefits the service is dominated by the service.
Staff
Assigned various tasks to employees in the position or attitude of the employees, such
as employees and the general ability and performance to achieve the goal we set and
improving customer satisfaction and dog like Acceptance of customer service and the
customer service was told to try another one with our store.
313
Financial Risk
If not treated in a corrective action plan of monitoring and evaluation, there are risks
associated with the financial impact of the acquisition. Income is irregular, such as students
who have taken charge of the government to force the purchase may be less than the maturity
of financial stability or the office, but the T-Cup is a product or a. other services. That will
support the sales of the company better. For example, the dog may be less because if they
have a dog, then customers will be interested in the services or facilities for your dog. The
increase in sales for the shop, we also have a promotion or premium for an option to the
customer to try to study the quality of the product or services that meet their needs fully. We
have experts that will serve you and your dog in particular makes guests to use the service to
comparison between our company with another and consumer satisfaction in t-cup Dogs
center. T-cup made in our ability to service our store and increase sales in the future to
motivate sales staff with the knowledge or even good service can make. Customers can trust.
And meet the needs of customers and the dog will have a higher chance of success. With
regard to the friendly service and attention to devote to the task assigned. After-sales service
to customers not contended that there are many types of customers or service is profitable
only if the customer has accepted the services and revenue development. Cause the business
elite to the continuous development
314
Chapter 10
Conclusion
315
Conclusion
We have to analyses the competitor how they can survive in the market, we have to
know their strange and weakness and analyze to find the way to compete with them. We use
Marketing mix to apply with our business. The first, the company is preparing for the wants
of the new coming customers and focusing on Healthy dog, Quality, Cleanness, and
Maximum Customer Satisfactions. We are business about dog care. We had specifically a
small dog. That is easy to take care of the sale of products and equipment involved in the
breed toward people and pets just watched my friend play as the home or great personal
habits. Thus, the growth in the business currently has more. Also, our store is also a one-stop
shop that offers a full range of services and care.
Whether it's a spa break Grooming Dog Training also has a modern and trendy
products for both owner and dog are happy. The products that are part of the trend to increase
sales because most of the dogs at the dog to see their lovely jewelry, whenever the dog
breeders and to encourage the dog to loving yourself more and more. In the market the
company has a market in Chiang Rai province is why we chose it. We have already seen that.
Chiang Rai province is densely populated temperate and increase the rate of dog, which was
partly a result of the marketing dogs from Chiang Mai and Lampang. Most clients will be the
locals who have minded dog. I was friends with the dog, or leave the home, the other group
of students which students are exposed to a dog. The dog most of the dog small reason but
soothing to the size of the dog that are small, compact, portable to different places easily and
also allowed to play in the different locations and every time their owner of the dog wants to
play with it. About the analysis of competitors, we have a comparison about competitors that
are assembled on the pet business situation in Chiang Rai around 12. However, since the
establishment of that is most of it is clinic, so can less competition. And competitors who that
have complete business it very less in Chiang Rai. There are only a few of which are reflected
in the establishment of our line of business.
Therefore, T-Cup Dog Center is the first in Chiang Rai province gathered services for
the dog in one place, so that it convenient to choose the service and featured the ability to
meet the needs of our customers use the service satisfactorily with the best service. The
strategy that we analysis customers in big group of customers in Chiang Rai are in the
majority, we split into three groups, namely: 1. Would a customer already beloved dog and
have their pet dog, then the second, among students who already have a dog or groups who
are interested in a T - Cup dog.
The popular is with small dog because of the compact design. The last group we will
target people who have free time and need a friend for live it out. Whether young both of
women and men who still work or the elderly who have spare time and want to have a dog as
a playmate. Also, the price of the dog or service and equipment isn't very expensive,
according to the idea. "Thailand Pet Economy Will Popular." Tansetthakirt. N.p., 1-4 Apr.
2012. Web. 5 Dec. They told: Trends in Thailand reopens about pets business, exposing the
people in Thailand flock to have pets. Expected by can grew 20-25% market penetration
billion and one of three countries in the Asia - Pacific region with the highest growth. Trends
revealed in Thailand facing dog small breed. The main market for pet food remained in the
city have highest growth, followed by Thailand, which is the center of the region, in Mae
Hong Son, Chiang Rai, Lampang, Lamphun to distribution etc. The current behavior of the
dog Thailand some changes especially in the high-income group purchasing power to look
more like a dog. The breed of dog to be a sensitive culture method. Since food, medical care,
316
even the life of a dog must have access to good equipment. The way we have been dealing
with quality equipment and prepare them to respond to these customers in particular.
On the other side of our business, the customer is a business or consumer with
something tangible, not to lose money. In addition, it has been because the service is a
product of sales experience and expertise in providing services to male clients. If the
promotion is over, and also can make customer satisfaction, it would make a repeat purchase
and how to tell which is a low cost but highly effective. In this competitive business
marketing, we estimate in the business if, Opening shop in Chiang Rai it not have so much
competitor or just 2-3 Shops Because In Chiang Rai didnt have Famous shop and open
complete services like our shop. So, we aim at few competitive but will race with other
entrepreneur in more cost. Because we repeat quality and services to pet and own pet for gain
the most of trustworthiness look like bring up in their home. We have analyzed the behavior
of the various variables that can be set at two main target groups. 1)
The main customers, is a group of men and women aged 20-34 years and among
single women aged 50-65, married, like a dog with a curly outer part wool and a soft solid,
long endless and need to comb wool and cut wool once a month 2-3 times a month. 2)
Domestic groups are the main customers, is a group of men and women aged 20-34 years and
among single women aged 50-65, married, like a dog the outer plush wool, straight down in a
short side. And stretching the skin, long wool is endless and need to be combed wool and
bathed 1-2 times a month. Analysis of the variables inside customer behavior is present in
humans; we are increasingly popular pets, especially dogs. The most popular one because of
its shape is elegant and courtly character to separate species. The final analysis, variables
establishing unity Shop T-cup dog by creating a one-stop service to pets in order to create a
convenient and save time and money to travel to use service. The demand for products and
services in the same place management and promotion in order to achieve maximum
customer satisfaction.
317
Appendixes
318
Cash flow increase income 5%

Year 1
T-cup Dog Center
Cash Flow
For year 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
257,268.33
73,602.42
49,973.74
76,542.42
27,985.69
47,140.32
26,286.79
56,558.82
18,046.92
37,665.12
56,146.17
77,000.22
Depreciation
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
-233,199.50
97,671.25
74,042.57
100,611.25
52,054.52
71,209.15
50,355.62
80,627.65
42,115.75
61,733.95
80,215.00
101,069.05
INVEST CASH FLOW

3,711,177
-3,711,177

7,000,000
Dividend
NET CHANGE IN CASH

Cash at the end of Period
7,000,000
3,055,623.50
97,671.25
74,042.57
100,611.25
52,054.52
71,209.15
50,355.62
80,627.65
42,115.75
61,733.95
80,215.00
101,069.05
3,055,623.50
3,153,294.74
3,227,337.32
3,327,948.56
3,380,003.09
3,451,212.23
3,501,567.85
3,582,195.50
3,624,311.25
3,686,045.20
3,766,260.19
3,055,623.50
3,153,294.74
3,227,337.32
3,327,948.56
3,380,003.09
3,451,212.23
3,501,567.85
3,582,195.50
3,624,311.25
3,686,045.20
3,766,260.19
3,867,329.24
319
Year 2
T-cup Dog Center
Cash Flow
For year 2014
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
51,544.54
45,625.17
108,459.79
135,696.79
59,049.42
153,798.79
56,692.17
152,808.64
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
OPERATING CASH FLOW

Net income
1,778.22
Depreciation
24,068.83
127,509.94
24,068.83
111,773.59
24,068.83
150,339.57
24,068.83
25,847.05
151,578.77
135,842.42
174,408.40
75,613.37
69,694.00
132,528.62
159,765.62
83,118.25
177,867.62
80,761.00
176,877.47
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
INVEST CASH FLOW


Dividend
-74,152.95
51,578.77
35,842.42
74,408.40
-24,386.63
-30,306.00
32,528.62
59,765.62
-16,881.75
77,867.62
-19,239.00
76,877.47
3,867,329.24
3,793,176.29
3,844,755.06
3,880,597.48
3,955,005.88
3,930,619.25
3,900,313.25
3,932,841.87
3,992,607.49
3,975,725.74
4,053,593.36
4,034,354.36
3,793,176.29
3,844,755.06
3,880,597.48
3,955,005.88
3,930,619.25
3,900,313.25
3,932,841.87
3,992,607.49
3,975,725.74
4,053,593.36
4,034,354.36
4,111,231.83
NET CHANGE IN CASH
320
Year3
T-cup Dog Center
Cash Flow
For year 2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
57,989
24,068.83
267,887
24,068.83
174,477
24,068.83
215,062
24,068.83
129,562
24,068.83
146,344
24,068.83
169,345
24,068.83
175,297
24,068.83
163,707
24,068.83
201,283
24,068.83
129,582
24,068.83
133,926
24,068.83
82,057.75
291,955.37
198,546.32
239,130.40
153,631.00
170,412.62
193,413.92
199,365.85
187,775.42
225,351.77
153,650.95
157,995.32
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
INVEST CASH FLOW


Dividend
-117,942.25
91,955.37
-1,453.68
39,130.40
-46,369.00
-29,587.38
-6,586.08
-634.15
-12,224.58
25,351.77
-46,349.05
-42,004.68
4,111,231.83
3,993,289.58
4,085,244.95
4,083,791.27
4,122,921.67
4,076,552.66
4,046,965.29
4,040,379.21
4,039,745.05
4,027,520.48
4,052,872.25
4,006,523.20
3,993,289.58
4,085,244.95
4,083,791.27
4,122,921.67
4,076,552.66
4,046,965.29
4,040,379.21
4,039,745.05
4,027,520.48
4,052,872.25
4,006,523.20
3,964,518.52
NET CHANGE IN CASH
321
Year 4
T-Cup Dog Center
Cash Flow
For year 2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
403,134
24,068.83
-579,946
24,068.83
427,202.72
-555,877.63
375,466
24,068.83
399,535.22
328,223
24,068.83
352,292.05
423,707
24,068.83
447,775.90
322,194
24,068.83
346,262.95
87,943
24,068.83
112,011.62
449,099
24,068.83
473,168.05
269,925
24,068.83
293,993.95
425,040
24,068.83
449,108.87
360,332
24,068.83
384,400.52
1,033,160
24,068.83
1,057,228.45
INVEST CASH FLOW


Dividend
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
277,202.72
-705,877.63
249,535.22
202,292.05
297,775.90
196,262.95
-37,988.38
323,168.05
143,993.95
299,108.87
234,400.52
907,228.45
3,964,518.52
4,241,721.24
3,535,843.61
3,785,378.83
3,987,670.88
4,285,446.78
4,481,709.72
4,443,721.35
4,766,889.39
4,910,883.34
5,209,992.21
5,444,392.73
4,241,721.24
3,535,843.61
3,785,378.83
3,987,670.88
4,285,446.78
4,481,709.72
4,443,721.35
4,766,889.39
4,910,883.34
5,209,992.21
5,444,392.73
6,351,621.18
NET CHANGE IN CASH
322
Year 5
T-Cup Dog Center
Cash Flow
For year 2017
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
1,220,292
-361,582
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
614,870
24,068.83
752,086
24,068.83
638,938.90
499,773
24,068.83
676,043
24,068.83
788,278
24,068.83
966,977
24,068.83
785,952
24,068.83
24,068.83
24,068.83
748,458
24,068.83
441,649
24,068.83
804,383
24,068.83
776,154.47
523,841.89
700,112.03
812,346.70
991,046.16
810,020.34
1,244,360.68
-337,513.55
772,526.38
465,717.43
828,451.82
INVEST CASH FLOW


Dividend
0
200000
-200000
438,938.90
776,154.47
523,841.89
700,112.03
812,346.70
991,046.16
810,020.34
1,244,360.68
-337,513.55
772,526.38
465,717.43
828,451.82
6,351,621.18
6,790,560.08
7,566,714.55
8,090,556.44
8,790,668.47
9,603,015.17
10,594,061.33
11,404,081.67
12,648,442.35
12,310,928.80
13,083,455.18
13,549,172.60
6,790,560.08
7,566,714.55
8,090,556.44
8,790,668.47
9,603,015.17
10,594,061.33
11,404,081.67
12,648,442.35
12,310,928.80
13,083,455.18
13,549,172.60
14,377,624.42
NET CHANGE IN CASH
323
Cash flow Increase income 10 %

Year 1
T-cup Dog Center
Cash Flow
For year 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
269,519.21
77,107.29
52,353.44
80,187.29
29,318.34
49,385.09
27,538.54
59,252.09
18,906.29
39,458.69
58,819.79
80,666.89
Depreciation
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
-245,450.38
101,176.12
76,422.27
104,256.12
53,387.17
73,453.92
51,607.37
83,320.92
42,975.12
63,527.52
82,888.62
104,735.72
INVEST CASH FLOW

3,711,177
-3,711,177

7,000,000
Dividend
NET CHANGE IN CASH

7,000,000
3,043,372.62
101,176.12
76,422.27
104,256.12
53,387.17
73,453.92
51,607.37
83,320.92
42,975.12
63,527.52
82,888.62
104,735.72
3,043,372.62
3,144,548.75
3,220,971.02
3,325,227.15
3,378,614.32
3,452,068.24
3,503,675.62
3,586,996.54
3,629,971.67
3,693,499.19
3,776,387.81
3,043,372.62
3,144,548.75
3,220,971.02
3,325,227.15
3,378,614.32
3,452,068.24
3,503,675.62
3,586,996.54
3,629,971.67
3,693,499.19
3,776,387.81
3,881,123.54
324
Year 2
T-cup Dog Center
Cash Flow
For year 2014
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
1,862.89
Depreciation
24,068.83
25,931.72
133,581.84
24,068.83
157,650.67
117,096.14
24,068.83
141,164.97
157,498.59
24,068.83
181,567.42
53,999.04
47,797.79
113,624.54
142,158.54
61,861.29
161,122.54
59,391.79
160,085.24
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
78,067.87
71,866.62
137,693.37
166,227.37
85,930.12
185,191.37
83,460.62
184,154.07
INVEST CASH FLOW


Dividend
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-74,068.28
57,650.67
41,164.97
81,567.42
-21,932.13
-28,133.38
37,693.37
66,227.37
-14,069.88
85,191.37
-16,539.38
84,154.07
3,881,123.54
3,807,055.26
3,864,705.94
3,905,870.91
3,987,438.33
3,965,506.21
3,937,372.83
3,975,066.21
4,041,293.58
4,027,223.70
4,112,415.08
4,095,875.70
3,807,055.26
3,864,705.94
3,905,870.91
3,987,438.33
3,965,506.21
3,937,372.83
3,975,066.21
4,041,293.58
4,027,223.70
4,112,415.08
4,095,875.70
4,180,029.78
NET CHANGE IN CASH
325
Year 3
T-cup Dog Center
Cash Flow
For year 2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
60,750
24,068.83
84,819.12
280,643
24,068.83
304,711.87
182,786
24,068.83
206,854.77
225,303
24,068.83
249,371.42
135,732
24,068.83
159,800.62
153,313
24,068.83
177,381.37
177,409
24,068.83
201,477.97
183,644
24,068.83
207,713.32
171,502
24,068.83
195,570.97
210,868
24,068.83
234,936.67
135,753
24,068.83
159,821.52
140,304
24,068.83
164,372.77
INVEST CASH FLOW


Dividend
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-115,180.88
104,711.87
6,854.77
49,371.42
-40,199.38
-22,618.63
1,477.97
7,713.32
-4,429.03
34,936.67
-40,178.48
-35,627.23
4,180,029.78
4,064,848.90
4,169,560.77
4,176,415.55
4,225,786.97
4,185,587.60
4,162,968.97
4,164,446.94
4,172,160.27
4,167,731.24
4,202,667.92
4,162,489.44
4,064,848.90
4,169,560.77
4,176,415.55
4,225,786.97
4,185,587.60
4,162,968.97
4,164,446.94
4,172,160.27
4,167,731.24
4,202,667.92
4,162,489.44
4,126,862.21
NET CHANGE IN CASH
326
Year 4
T-Cup Dog Center
Cash Flow
For year 2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
422,331
24,068.83
-607,563
24,068.83
446,399.57
-583,494.13
393,346
24,068.83
417,414.57
343,853
24,068.83
367,921.72
443,884
24,068.83
467,952.42
337,537
24,068.83
361,605.52
92,131
24,068.83
116,199.37
470,485
24,068.83
494,553.72
282,779
24,068.83
306,847.52
445,280
24,068.83
469,348.87
377,490
24,068.83
401,559.17
1,082,358
24,068.83
1,106,426.52
INVEST CASH FLOW


Dividend
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
296,399.57
-733,494.13
267,414.57
217,921.72
317,952.42
211,605.52
-33,800.63
344,553.72
156,847.52
319,348.87
251,559.17
956,426.52
4,126,862.21
4,423,261.79
3,689,767.66
3,957,182.24
4,175,103.96
4,493,056.38
4,704,661.91
4,670,861.28
5,015,415.01
5,172,262.53
5,491,611.40
5,743,170.58
4,423,261.79
3,689,767.66
3,957,182.24
4,175,103.96
4,493,056.38
4,704,661.91
4,670,861.28
5,015,415.01
5,172,262.53
5,491,611.40
5,743,170.58
6,699,597.10
NET CHANGE IN CASH
327
Year 5
T-Cup Dog Center
Cash Flow
For year 2017
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
1,278,401
-378,801
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
644,150
24,068.83
787,899
24,068.83
668,218.42
523,572
24,068.83
708,236
24,068.83
825,815
24,068.83
1,013,024
24,068.83
823,378
24,068.83
24,068.83
24,068.83
784,098
24,068.83
462,679
24,068.83
842,687
24,068.83
811,968.07
547,640.60
732,304.57
849,883.74
1,037,092.70
847,446.61
1,302,469.81
-354,731.76
808,167.21
486,748.31
866,755.77
200000
-200000
INVEST CASH FLOW


Dividend
468,218.42
811,968.07
547,640.60
732,304.57
849,883.74
1,037,092.70
847,446.61
1,302,469.81
-354,731.76
808,167.21
486,748.31
866,755.77
6,699,597.10
7,167,815.53
7,979,783.60
8,527,424.20
9,259,728.77
10,109,612.51
11,146,705.21
11,994,151.82
13,296,621.63
12,941,889.87
13,750,057.08
14,236,805.39
7,167,815.53
7,979,783.60
8,527,424.20
9,259,728.77
10,109,612.51
11,146,705.21
11,994,151.82
13,296,621.63
12,941,889.87
13,750,057.08
14,236,805.39
15,103,561.17
NET CHANGE IN CASH
328
Cash flow increase income 15%

Year 1
T-cup Dog Center
Cash Flow
For year 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
281,770.08
80,612.17
54,733.15
83,832.17
30,651.00
51,629.87
28,790.30
61,945.37
19,765.67
41,252.27
61,493.42
84,333.57
Depreciation
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
-257,701.25
104,681.00
78,801.98
107,901.00
54,719.83
75,698.70
52,859.13
86,014.20
43,834.50
65,321.10
85,562.25
108,402.40
INVEST CASH FLOW

3,711,177
-3,711,177

7,000,000
Dividend
NET CHANGE IN CASH

7,000,000
3,031,121.75
104,681.00
78,801.98
107,901.00
54,719.83
75,698.70
52,859.13
86,014.20
43,834.50
65,321.10
85,562.25
108,402.40
3,031,121.75
3,135,802.75
3,214,604.73
3,322,505.73
3,377,225.56
3,452,924.26
3,505,783.38
3,591,797.58
3,635,632.08
3,700,953.19
3,786,515.44
3,031,121.75
3,135,802.75
3,214,604.73
3,322,505.73
3,377,225.56
3,452,924.26
3,505,783.38
3,591,797.58
3,635,632.08
3,700,953.19
3,786,515.44
3,894,917.84
329
Year 2
T-cup Dog Center
Cash Flow
For year 2014
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
56,453.55
49,970.42
118,789.30
148,620.30
64,673.17
168,446.30
62,091.42
167,361.85
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
OPERATING CASH FLOW

Net income
1,947.57
Depreciation
24,068.83
26,016.40
139,653.75
24,068.83
163,722.58
122,418.70
24,068.83
146,487.53
164,657.62
24,068.83
188,726.45
80,522.38
74,039.25
142,858.13
172,689.13
88,742.00
192,515.13
86,160.25
191,430.68
INVEST CASH FLOW


Dividend
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-73,983.60
63,722.58
46,487.53
88,726.45
-19,477.62
-25,960.75
42,858.13
72,689.13
-11,258.00
92,515.13
-13,839.75
91,430.68
3,894,917.84
3,820,934.24
3,884,656.81
3,931,144.34
4,019,870.79
4,000,393.17
3,974,432.42
4,017,290.54
4,089,979.67
4,078,721.67
4,171,236.80
4,157,397.05
3,820,934.24
3,884,656.81
3,931,144.34
4,019,870.79
4,000,393.17
3,974,432.42
4,017,290.54
4,089,979.67
4,078,721.67
4,171,236.80
4,157,397.05
4,248,827.72
NET CHANGE IN CASH
330
Year 3
T-cup Dog Center
Cash Flow
For year 2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
63,512
24,068.83
87,580.50
293,400
24,068.83
317,468.38
191,094
24,068.83
215,163.23
235,544
24,068.83
259,612.45
141,901
24,068.83
165,970.25
160,281
24,068.83
184,350.13
185,473
24,068.83
209,542.03
191,992
24,068.83
216,060.80
179,298
24,068.83
203,366.53
220,453
24,068.83
244,521.58
141,923
24,068.83
165,992.10
146,681
24,068.83
170,750.23
INVEST CASH FLOW


Dividend
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-112,419.50
117,468.38
15,163.23
59,612.45
-34,029.75
-15,649.87
9,542.03
16,060.80
3,366.53
44,521.58
-34,007.90
-29,249.77
4,248,827.72
4,136,408.23
4,253,876.60
4,269,039.83
4,328,652.28
4,294,622.53
4,278,972.66
4,288,514.68
4,304,575.48
4,307,942.01
4,352,463.58
4,318,455.69
4,136,408.23
4,253,876.60
4,269,039.83
4,328,652.28
4,294,622.53
4,278,972.66
4,288,514.68
4,304,575.48
4,307,942.01
4,352,463.58
4,318,455.69
4,289,205.91
NET CHANGE IN CASH
331
Year 4
T-Cup Dog Center
Cash Flow
For year 2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
441,528
24,068.83
-635,179
24,068.83
465,596.43
-611,110.62
411,225
24,068.83
435,293.93
359,483
24,068.83
383,551.40
464,060
24,068.83
488,128.95
352,879
24,068.83
376,948.10
96,318
24,068.83
120,387.13
491,871
24,068.83
515,939.40
295,632
24,068.83
319,701.10
465,520
24,068.83
489,588.88
394,649
24,068.83
418,717.83
1,131,556
24,068.83
1,155,624.60
INVEST CASH FLOW


Dividend
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
315,596.43
-761,110.62
285,293.93
233,551.40
338,128.95
226,948.10
-29,612.87
365,939.40
169,701.10
339,588.88
268,717.83
1,005,624.60
4,289,205.91
4,604,802.34
3,843,691.71
4,128,985.64
4,362,537.04
4,700,665.99
4,927,614.09
4,898,001.22
5,263,940.62
5,433,641.72
5,773,230.60
6,041,948.42
4,604,802.34
3,843,691.71
4,128,985.64
4,362,537.04
4,700,665.99
4,927,614.09
4,898,001.22
5,263,940.62
5,433,641.72
5,773,230.60
6,041,948.42
7,047,573.02
NET CHANGE IN CASH
332
Year 5
T-Cup Dog Center
Cash Flow
For year 2017
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
1,336,510
-396,019
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
673,429
24,068.83
823,713
24,068.83
697,497.95
547,370
24,068.83
740,428
24,068.83
863,352
24,068.83
1,059,070
24,068.83
860,804
24,068.83
24,068.83
24,068.83
819,739
24,068.83
483,710
24,068.83
880,991
24,068.83
847,781.68
571,439.32
764,497.10
887,420.78
1,083,139.24
884,872.87
1,360,578.95
-371,949.97
843,808.05
507,779.20
905,059.73
200000
-200000
497,497.95
847,781.68
571,439.32
764,497.10
887,420.78
1,083,139.24
884,872.87
1,360,578.95
-371,949.97
843,808.05
507,779.20
905,059.73
7,047,573.02
7,545,070.97
8,392,852.65
8,964,291.97
9,728,789.07
10,616,209.86
11,699,349.09
12,584,221.96
13,944,800.91
13,572,850.94
14,416,658.99
14,924,438.19
7,545,070.97
8,392,852.65
8,964,291.97
9,728,789.07
1860298.85
11,699,349.09
12,584,221.96
13,944,800.91
13,572,850.94
14,416,658.99
14,924,438.19
15,829,497.91
INVEST CASH FLOW


Dividend
NET CHANGE IN CASH
333
Cash flow decrease income 5%

Year 1
T-cup Dog Center
Cash Flow
For year 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
232,766.59
66,592.66
45,214.34
69,252.66
25,320.39
42,650.76
23,783.29
51,172.26
16,328.16
34,077.96
50,798.91
69,666.86
Depreciation
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
-208,697.76
90,661.49
69,283.17
93,321.49
49,389.22
66,719.59
47,852.12
75,241.09
40,396.99
58,146.79
74,867.74
93,735.69
INVEST CASH FLOW

3,711,177
-3,711,177

7,000,000
Dividend
NET CHANGE IN CASH

7,000,000
3,080,125.24
90,661.49
69,283.17
93,321.49
49,389.22
66,719.59
47,852.12
75,241.09
40,396.99
58,146.79
74,867.74
93,735.69
3,080,125.24
3,170,786.74
3,240,069.90
3,333,391.40
3,382,780.62
3,449,500.21
3,497,352.33
3,572,593.42
3,612,990.41
3,671,137.21
3,746,004.95
3,080,125.24
3,170,786.74
3,240,069.90
3,333,391.40
3,382,780.62
3,449,500.21
3,497,352.33
3,572,593.42
3,612,990.41
3,671,137.21
3,746,004.95
3,839,740.64
334
Year 2
T-cup Dog Center
Cash Flow
For year 2014
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
46,635.54
41,279.91
98,130.29
122,773.29
53,425.66
139,151.29
51,292.91
138,255.44
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
OPERATING CASH FLOW

Net income
1,608.86
Depreciation
24,068.83
25,677.69
115,366.14
24,068.83
139,434.97
101,128.49
24,068.83
125,197.32
136,021.51
24,068.83
160,090.34
70,704.37
65,348.74
122,199.12
146,842.12
77,494.49
163,220.12
75,361.74
162,324.27
INVEST CASH FLOW


Dividend
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-74,322.31
39,434.97
25,197.32
60,090.34
-29,295.63
-34,651.26
22,199.12
46,842.12
-22,505.51
63,220.12
-24,638.26
62,324.27
3,839,740.64
3,765,418.33
3,804,853.30
3,830,050.62
3,890,140.96
3,860,845.33
3,826,194.07
3,848,393.19
3,895,235.31
3,872,729.80
3,935,949.92
3,911,311.66
3,765,418.33
3,804,853.30
3,830,050.62
3,890,140.96
3,860,845.33
3,826,194.07
3,848,393.19
3,895,235.31
3,872,729.80
3,935,949.92
3,911,311.66
3,973,635.93
NET CHANGE IN CASH
335
Year 3
T-cup Dog Center
Cash Flow
For year 2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
52,466
24,068.83
76,534.99
242,374
24,068.83
266,442.37
157,861
24,068.83
181,929.42
194,580
24,068.83
218,648.34
117,223
24,068.83
141,291.74
132,406
24,068.83
156,475.12
153,217
24,068.83
177,285.82
158,602
24,068.83
182,670.89
148,115
24,068.83
172,184.32
182,113
24,068.83
206,181.97
117,241
24,068.83
141,309.79
121,172
24,068.83
145,240.42
INVEST CASH FLOW


Dividend
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-123,465.01
66,442.37
-18,070.58
18,648.34
-58,708.26
-43,524.88
-22,714.18
-17,329.11
-27,815.68
6,181.97
-58,690.21
-54,759.58
3,973,635.93
3,850,170.93
3,916,613.29
3,898,542.71
3,917,191.05
3,858,482.80
3,814,957.92
3,792,243.73
3,774,914.63
3,747,098.94
3,753,280.91
3,694,590.71
3,850,170.93
3,916,613.29
3,898,542.71
3,917,191.05
3,858,482.80
3,814,957.92
3,792,243.73
3,774,914.63
3,747,098.94
3,753,280.91
3,694,590.71
3,639,831.12
NET CHANGE IN CASH
336
Year 4
T-Cup Dog Center
Cash Flow
For year 2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
364,740
24,068.83
-524,713
24,068.83
388,809.02
-500,644.63
339,708
24,068.83
363,776.52
296,964
24,068.83
321,032.69
383,354
24,068.83
407,422.84
291,509
24,068.83
315,577.79
79,567
24,068.83
103,636.12
406,328
24,068.83
430,396.69
244,218
24,068.83
268,286.79
384,560
24,068.83
408,628.87
326,014
24,068.83
350,083.22
934,763
24,068.83
958,832.29
INVEST CASH FLOW


Dividend
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
238,809.02
-650,644.63
213,776.52
171,032.69
257,422.84
165,577.79
-46,363.88
280,396.69
118,286.79
258,628.87
200,083.22
808,832.29
3,639,831.12
3,878,640.14
3,227,995.51
3,441,772.03
3,612,804.72
3,870,227.56
4,035,805.36
3,989,441.47
4,269,838.17
4,388,124.96
4,646,753.83
4,846,837.05
3,878,640.14
3,227,995.51
3,441,772.03
3,612,804.72
3,870,227.56
4,035,805.36
3,989,441.47
4,269,838.17
4,388,124.96
4,646,753.83
4,846,837.05
5,655,669.34
NET CHANGE IN CASH
337
Year 5
T-Cup Dog Center
Cash Flow
For year 2017
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
1,104,074
-327,146
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
556,311
24,068.83
680,458
24,068.83
580,379.84
452,176
24,068.83
611,658
24,068.83
713,204
24,068.83
874,884
24,068.83
711,099
24,068.83
24,068.83
24,068.83
677,176
24,068.83
399,587
24,068.83
727,775
24,068.83
704,527.27
476,244.45
635,726.97
737,272.62
898,953.08
735,167.82
1,128,142.40
-303,077.13
701,244.70
423,655.65
751,843.92
200000
-200000
380,379.84
704,527.27
476,244.45
635,726.97
737,272.62
898,953.08
735,167.82
1,128,142.40
-303,077.13
701,244.70
423,655.65
751,843.92
5,655,669.34
6,036,049.18
6,740,576.45
7,216,820.90
7,852,547.87
8,589,820.49
9,488,773.57
10,223,941.39
11,352,083.79
11,049,006.66
11,750,251.36
12,173,907.02
6,036,049.18
6,740,576.45
7,216,820.90
7,852,547.87
8,589,820.49
9,488,773.57
10,223,941.39
11,352,083.79
11,049,006.66
11,750,251.36
12,173,907.02
12,925,750.94
INVEST CASH FLOW


Dividend
NET CHANGE IN CASH
338

Year 1
T-cup Dog Center
Cash Flow
For year 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
220,515.71
63,087.79
42,834.64
65,607.79
23,987.74
40,405.99
22,531.54
48,478.99
15,468.79
32,284.39
48,125.29
66,000.19
Depreciation
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
-196,446.88
87,156.62
66,903.47
89,676.62
48,056.57
64,474.82
46,600.37
72,547.82
39,537.62
56,353.22
72,194.12
90,069.02
INVEST CASH FLOW

3,711,177
-3,711,177

7,000,000
Dividend
NET CHANGE IN CASH

7,000,000
3,092,376.12
87,156.62
66,903.47
89,676.62
48,056.57
64,474.82
46,600.37
72,547.82
39,537.62
56,353.22
72,194.12
90,069.02
3,092,376.12
3,179,532.73
3,246,436.20
3,336,112.81
3,384,169.38
3,448,644.20
3,495,244.56
3,567,792.38
3,607,329.99
3,663,683.21
3,735,877.33
3,092,376.12
3,179,532.73
3,246,436.20
3,336,112.81
3,384,169.38
3,448,644.20
3,495,244.56
3,567,792.38
3,607,329.99
3,663,683.21
3,735,877.33
3,825,946.34
339
Year 2
T-cup Dog Center
Cash Flow
For year 2014
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
44,181.04
39,107.29
92,965.54
116,311.54
50,613.79
131,827.54
48,593.29
130,978.84
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
OPERATING CASH FLOW

Net income
1,524.19
Depreciation
24,068.83
25,593.02
109,294.24
24,068.83
133,363.07
95,805.94
24,068.83
119,874.77
128,862.49
24,068.83
152,931.32
68,249.87
63,176.12
117,034.37
140,380.37
74,682.62
155,896.37
72,662.12
155,047.67
INVEST CASH FLOW


Dividend
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-74,406.98
33,363.07
19,874.77
52,931.32
-31,750.13
-36,823.88
17,034.37
40,380.37
-25,317.38
55,896.37
-27,337.88
55,047.67
3,825,946.34
3,751,539.36
3,784,902.42
3,804,777.19
3,857,708.51
3,825,958.37
3,789,134.49
3,806,168.85
3,846,549.22
3,821,231.84
3,877,128.20
3,849,790.32
3,751,539.36
3,784,902.42
3,804,777.19
3,857,708.51
3,825,958.37
3,789,134.49
3,806,168.85
3,846,549.22
3,821,231.84
3,877,128.20
3,849,790.32
3,904,837.98
NET CHANGE IN CASH
340
Year 3
T-cup Dog Center
Cash Flow
For year 2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
49,705
24,068.83
73,773.62
229,617
24,068.83
253,685.87
149,552
24,068.83
173,620.97
184,338
24,068.83
208,407.32
111,053
24,068.83
135,122.12
125,438
24,068.83
149,506.37
145,153
24,068.83
169,221.77
150,255
24,068.83
174,323.42
140,320
24,068.83
164,388.77
172,528
24,068.83
196,597.07
111,070
24,068.83
135,139.22
114,794
24,068.83
138,862.97
INVEST CASH FLOW


Dividend
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-126,226.38
53,685.87
-26,379.03
8,407.32
-64,877.88
-50,493.63
-30,778.23
-25,676.58
-35,611.23
-3,402.93
-64,860.78
-61,137.03
3,904,837.98
3,778,611.60
3,832,297.47
3,805,918.43
3,814,325.75
3,749,447.86
3,698,954.23
3,668,176.00
3,642,499.41
3,606,888.18
3,603,485.24
3,538,624.46
3,778,611.60
3,832,297.47
3,805,918.43
3,814,325.75
3,749,447.86
3,698,954.23
3,668,176.00
3,642,499.41
3,606,888.18
3,603,485.24
3,538,624.46
3,477,487.43
NET CHANGE IN CASH
341
Year 4
T-Cup Dog Center
Cash Flow
For year 2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
345,543
24,068.83
-497,097
24,068.83
369,612.17
-473,028.13
321,828
24,068.83
345,897.17
281,334
24,068.83
305,403.02
363,177
24,068.83
387,246.32
276,166
24,068.83
300,235.22
75,380
24,068.83
99,448.37
384,942
24,068.83
409,011.02
231,364
24,068.83
255,433.22
364,320
24,068.83
388,388.87
308,856
24,068.83
332,924.57
885,565
24,068.83
909,634.22
INVEST CASH FLOW


Dividend
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
219,612.17
-623,028.13
195,897.17
155,403.02
237,246.32
150,235.22
-50,551.63
259,011.02
105,433.22
238,388.87
182,924.57
759,634.22
3,477,487.43
3,697,099.59
3,074,071.46
3,269,968.62
3,425,371.64
3,662,617.96
3,812,853.17
3,762,301.54
4,021,312.55
4,126,745.77
4,365,134.64
4,548,059.20
3,697,099.59
3,074,071.46
3,269,968.62
3,425,371.64
3,662,617.96
3,812,853.17
3,762,301.54
4,021,312.55
4,126,745.77
4,365,134.64
4,548,059.20
5,307,693.42
NET CHANGE IN CASH
342
Year 5
T-Cup Dog Center
Cash Flow
For year 2017
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
1,045,964
-309,928
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
527,031
24,068.83
644,645
24,068.83
551,100.32
428,377
24,068.83
579,466
24,068.83
675,667
24,068.83
828,838
24,068.83
673,673
24,068.83
24,068.83
24,068.83
641,535
24,068.83
378,556
24,068.83
689,471
24,068.83
668,713.67
452,445.74
603,534.43
699,735.58
852,906.54
697,741.56
1,070,033.27
-285,858.92
665,603.87
402,624.77
713,539.97
200000
-200000
351,100.32
668,713.67
452,445.74
603,534.43
699,735.58
852,906.54
697,741.56
1,070,033.27
-285,858.92
665,603.87
402,624.77
713,539.97
5,307,693.42
5,658,793.73
6,327,507.40
6,779,953.14
7,383,487.57
8,083,223.15
8,936,129.69
9,633,871.24
10,703,904.51
10,418,045.59
11,083,649.46
11,486,274.23
5,658,793.73
6,327,507.40
6,779,953.14
7,383,487.57
8,083,223.15
8,936,129.69
9,633,871.24
10,703,904.51
10,418,045.59
11,083,649.46
11,486,274.23
12,199,814.19
INVEST CASH FLOW


Dividend
NET CHANGE IN CASH
343

Year 1
T-cup
Cash Flow
For year 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
208,264.84
59,582.91
40,454.93
61,962.91
22,655.08
38,161.21
21,279.78
45,785.71
14,609.41
30,490.81
45,451.66
62,333.51
Depreciation
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
-184,196.01
83,651.74
64,523.76
86,031.74
46,723.91
62,230.04
45,348.61
69,854.54
38,678.24
54,559.64
69,520.49
86,402.34
INVEST CASH FLOW

3,711,177
-3,711,177

7,000,000
Dividend
NET CHANGE IN CASH

Cash at the end ofPeriod
7,000,000
3,104,626.99
83,651.74
64,523.76
86,031.74
46,723.91
62,230.04
45,348.61
69,854.54
38,678.24
54,559.64
69,520.49
86,402.34
3,104,626.99
3,188,278.73
3,252,802.49
3,338,834.23
3,385,558.15
3,447,788.18
3,493,136.80
3,562,991.34
3,601,669.58
3,656,229.22
3,725,749.70
3,104,626.99
3,188,278.73
3,252,802.49
3,338,834.23
3,385,558.15
3,447,788.18
3,493,136.80
3,562,991.34
3,601,669.58
3,656,229.22
3,725,749.70
3,812,152.04
344
Year 2
T-cup Dog Center
Cash Flow
For year 2014
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
41,726.53
36,934.66
87,800.78
109,849.78
47,801.91
124,503.78
45,893.66
123,702.23
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
24,068.83
OPERATING CASH FLOW

Net income
1,439.51
Depreciation
24,068.83
25,508.34
103,222.33
24,068.83
127,291.16
90,483.38
24,068.83
114,552.21
121,703.46
24,068.83
145,772.29
65,795.36
61,003.49
111,869.61
133,918.61
71,870.74
148,572.61
69,962.49
147,771.06
INVEST CASH FLOW


Dividend
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-100,000.00
-74,491.66
27,291.16
14,552.21
45,772.29
-34,204.64
-38,996.51
11,869.61
33,918.61
-28,129.26
48,572.61
-30,037.51
47,771.06
3,812,152.04
3,737,660.38
3,764,951.55
3,779,503.76
3,825,276.05
3,791,071.41
3,752,074.90
3,763,944.52
3,797,863.13
3,769,733.87
3,818,306.48
3,788,268.97
3,737,660.38
3,764,951.55
3,779,503.76
3,825,276.05
3,791,071.41
3,752,074.90
3,763,944.52
3,797,863.13
3,769,733.87
3,818,306.48
3,788,268.97
3,836,040.04
NET CHANGE IN CASH
345
Year 3
T-cup Dog Center
Cash Flow
For year 2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
46,943
24,068.83
71,012.24
216,861
24,068.83
240,929.36
141,244
24,068.83
165,312.51
174,097
24,068.83
198,166.29
104,884
24,068.83
128,952.49
118,469
24,068.83
142,537.61
137,089
24,068.83
161,157.71
141,907
24,068.83
165,975.94
132,524
24,068.83
156,593.21
162,943
24,068.83
187,012.16
104,900
24,068.83
128,968.64
108,417
24,068.83
132,485.51
INVEST CASH FLOW


Dividend
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-200000
-128,987.76
40,929.36
-34,687.49
-1,833.71
-71,047.51
-57,462.39
-38,842.29
-34,024.06
-43,406.79
-12,987.84
-71,031.36
-67,514.49
3,836,040.04
3,707,052.28
3,747,981.64
3,713,294.15
3,711,460.44
3,640,412.93
3,582,950.55
3,544,108.26
3,510,084.20
3,466,677.41
3,453,689.58
3,382,658.22
3,707,052.28
3,747,981.64
3,713,294.15
3,711,460.44
3,640,412.93
3,582,950.55
3,544,108.26
3,510,084.20
3,466,677.41
3,453,689.58
3,382,658.22
3,315,143.73
NET CHANGE IN CASH
346
Year 4
T-Cup Dog Center
Cash Flow
For year 2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
326,346
24,068.83
-469,480
24,068.83
350,415.31
-445,411.64
303,949
24,068.83
328,017.81
265,705
24,068.83
289,773.34
343,001
24,068.83
367,069.79
260,824
24,068.83
284,892.64
71,192
24,068.83
95,260.61
363,557
24,068.83
387,625.34
218,511
24,068.83
242,579.64
344,080
24,068.83
368,148.86
291,697
24,068.83
315,765.91
836,367
24,068.83
860,436.14
INVEST CASH FLOW


Dividend
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
-150000
200,415.31
-595,411.64
178,017.81
139,773.34
217,069.79
134,892.64
-54,739.39
237,625.34
92,579.64
218,148.86
165,765.91
710,436.14
3,315,143.73
3,515,559.04
2,920,147.41
3,098,165.22
3,237,938.56
3,455,008.35
3,589,900.99
3,535,161.60
3,772,786.94
3,865,366.58
4,083,515.44
4,249,281.36
3,515,559.04
2,920,147.41
3,098,165.22
3,237,938.56
3,455,008.35
3,589,900.99
3,535,161.60
3,772,786.94
3,865,366.58
4,083,515.44
4,249,281.36
4,959,717.50
NET CHANGE IN CASH
347
Year 5
T-Cup Dog Center
Cash Flow
For year 2017
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
OPERATING CASH FLOW

Net income
Depreciation
497,752
24,068.83
608,831
24,068.83
521,820.79
404,578
24,068.83
547,273
24,068.83
638,130
24,068.83
782,791
24,068.83
636,246
24,068.83
987,855
24,068.83
-292,710
24,068.83
605,894
24,068.83
357,525
24,068.83
651,167
24,068.83
632,900.06
428,647.02
571,341.90
662,198.54
806,860.00
660,315.29
1,011,924.13
-268,640.71
629,963.03
381,593.88
675,236.01
200000
-200000
321,820.79
632,900.06
428,647.02
571,341.90
662,198.54
806,860.00
660,315.29
1,011,924.13
-268,640.71
629,963.03
381,593.88
675,236.01
4,959,717.50
5,281,538.29
5,914,438.35
6,343,085.37
6,914,427.27
7,576,625.80
8,383,485.81
9,043,801.10
10,055,725.23
9,787,084.52
10,417,047.55
10,798,641.43
5,281,538.29
5,914,438.35
6,343,085.37
6,914,427.27
7,576,625.80
8,383,485.81
9,043,801.10
10,055,725.23
9,787,084.52
10,417,047.55
10,798,641.43
11,473,877.45
INVEST CASH FLOW


Dividend
NET CHANGE IN CASH
348
Reference
349
Reference
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Rob,Thea. (2008).Pet & Home. Bangkok: Offset Creeation
Sunkhawon, Vichot. (2003).Dog training . Bangkok: MI9 Softtech
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http://www.flexiusa.com/operation/safety-advice.php
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http://www.glamourdog.com/wear-dog-shoes.html
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http://shibashake.com/dog/dog-play-fun-games-to-play-with-your-dog-or-puppy
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http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=27&It
emid=67
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http://www.royalcanin.co.th/
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http://www.dogbehavioronline.com/how-to-train-a-pomeranian/
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http://www.dogbehavioronline.com/how-to-train-a-yorkshire-terrier/
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http://dogs.about.com/od/grooming/tp/5-Basics-of-Dog-Grooming.htm
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http://www.groomers-online.com/article.php/292/long-and-wool-coats
[The professional groomer short-and-smooth-coats] AVAILABLE FROM:
http://www.groomers-online.com/article.php/290/short-and-smooth-coats
[The professional groomer wire-coats] AVAILABLE FROM: http://www.groomersonline.com/article.php/291/wire-coats
[The professional groomer hairless-breeds] AVAILABLE FROM: http://www.groomersonline.com/article.php/141/hairless-breeds
[The professional groomer smooth-coats] AVAILABLE FROM: http://www.groomersonline.com/article.php/142/smooth-coats
[The professional groomer short-coats] AVAILABLE FROM: http://www.groomersonline.com/article.php/143/short-coats
[The professional groomer combination-coats] AVAILABLE FROM: http://www.groomersonline.com/article.php/144/combination-coats
[The professional groomer double-coats] AVAILABLE FROM: http://www.groomersonline.com/article.php/145/double-coats
[The professional groomer wool-coats] AVAILABLE FROM: http://www.groomersonline.com/article.php/146/wool-coats
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[The professional groomer wire-haired-breeds] AVAILABLE FROM: http://www.groomersonline.com/article.php/148/wire-haired-breeds

[The law of dogs, 2010] AVAILABLE FROM:
http://natjar2001law.blogspot.com/2010/12/blog-post_07.html
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http://www.siamturakij.com/home/news/display_news.php?news_id=413363961
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http://27to30.wordpress.com/2012/02/02/nous-aimons-les-animaux-quest-ce-que-vouspensez/
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http://www.thaicargo.com/th/promotion/promotion.asp
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http://www.doctor.or.th/article/detail/5490
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http://www.bsalaw.co.th/en/laborlaw/laborprotection.html
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http://www.3bb.co.th/promotion/promotion_detail.php?id=2016
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https://www.toteservice.com/telephone_change_packages/change
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E0%B8%A1%E0%B8%A3%E0%B8%B9%E0%B9%89%E0%B9%80%E0%B8%81%E0%
B8%B5%E0%B9%88%E0%B8%A2%E0%B8%A7%E0%B8%81%E0%B8%B1%E0%B8%
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Section 1 Seat 10: T-Cup Dog Center

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Section 1 Seat 10: T-Cup Dog Center

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1

ALL NEEDS FOR ALL BREEDS: T-CUP DOG CENTER

T-Cup Dog Center

Chapter 2 Industry Profile

Chapter 3 Marketing Feasibility Study

Chapter 5 Operations Cost

Chapter 6 Organization / Administration

Chapter 7 Financial Analysis

Chapter 8 Financial Ratio Analysis

Chapter 9 risk Analysis for Business

T-Cup Dog Center

Background and Significance of the Project

Population and household statistics report.

The objective of business

Time frame, since 30 October 2012 12 February 2013

1.Sri Pra Sert Store

145 Moo 3 Robwieng, Muang, Chiang Rai 57000

2.La Ong Nual Pha Nish Store

161-2 Moo 18 Robwieng, Muang, Chiang Rai 57000

3.Chai Sae Re Pet Foods Shop

878/8-9 Prasopsuk Road, Robwieng, Muang, Chiang

4.Chiang Rai Pet Foods Shop

93/26 Moo 18 Prasopsuk Road, Robwieng, Muang,

5.Hun Sa Pra Tong Shop

1052 Sanambin Road, Robwieng, Muang, Chiang Rai

6.Thai Tek Ke Store

512/1 Suksatit Road, Robwieng, Muang, Chiang Rai

7.Si Ri Kun Store

837-9 Moo 1, Paholyothin Road, Chiang Rai 57120

8.Mui Lee Huat Store

680 Paholyothin Road, Phan District, Chiang Rai

9.Sri Pra Sert Store

145 Moo 3, Robwieng, Muang, Chiang Rai 57000

95/3 Moo 18, Prasopsuk Road, Robwieng, Muang,

11.Chiang Rai Kuang Ha Store

2543 Moo 1 , Super High Way Road, Phan District,

12.Tae Zong Kuang Store

55, Lao Jokarat Road, Mae Chan District, Chiang Rai

Name of shop sell pet food and equipment

13.Ni Yom Tar Vorn Store

48 Moo 1, Muang Dang, Mae Sai District, Chiang Rai

14.Chart Thong store

408 Paholyothin Road, Srikum, Mae Chan District,

15.Sang Tha Wee Store

40/10 Moo 1, Mae Sai District, Chiang Rai 57130

Register of animal hospital in the area livestock office in Chiang Rai

Love animals home

Clinics to treat animals

Dog Doo Dee treat

Clinics to treat animals

Dod smile animals

Mor Ahanon pet

Body fitted with a prototype of dogs in each breed.

Product Summary: Fashion Pet

(T1) Picture: kindydog.com

(T2) Picture: kindydog.com

T1 = 550 B- Small, 580 B- Medium, 600 B- Large, 700 B- Extra Large,

Product Summary: Summer Pet

T3 = 300 B- Small, 330 B- Medium, 350 B- Large, 400 B- Extra Large,

Product Summary: Holiday & Daily Pet

T9 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large,

Accessories for dogs divide into many types such as:

Dog Collar size

The price will vary according to the size & material.