1

7
2

1.

2.

/
- ()








.



7.60 .. x 12.70 .. 2


()
3

60

30

*** 2 ***
+
100 + 10,000
300 + 50,000

.





***
http://www.tat.or.th/tbgr/act/act2.html ***

http://www.bma.go.th/html/body_page422.html
..
.


1 7

/
/
www.ismed.or.th/knowledge/alpha/body1/body1.htm
http://www.thairegistration.com/thai/serviceplace/detail4.phtml

www.ismed.or.th/knowledge/alpha/body1/body1.htm
http://www.rd.go.th

3.
3.1
Y
2541 2543


2544
2545




2545 2547 6
2545 10.50
2547 11.80
2545 2546 323,400

2547 402,000

3.2
3
1.
A
A


2.
B

B

3.
C
C
/
C

2542



500 1,500

3,000 5,000
2543

2538

:
Golden Week

5 6

:
(Korean Thanksgiving Days)
19 21
: 4
Holy Week
Middle class
2 3



2542



2543

() ()



Full Moon Party Full Moon Party

3.3
M (List of Licensed Travel Agents in Thailand)
()
=
4,291

( )
()
() 1
() 2
()

=
=
=
=
=

2,041
590
204
1,380
76

: 16 2545

- 2,041
2

- /

1

()

3.4
/

- /

/ / /
Work Permit , Re entry ***

*** ( Work Permit / Re entry
***
3.5.
/
2
1. (Package Tours)

/
(Contract)
/

2. (Group Tours)

5
1) (Ecotourism)


2) (Educational Tourism)

/
3) (Health and Sport Tourism)

10

4) (Cultural Tourism)



5) (Ethnic
Tourism)

(Homestay)

1.

/

2.

11

3.

High
Season
Low Season


4.






- (Downtown)
- / (Airport)
- (Shopping Mall)
-

12

13

/

(.)

3 2
20 % 45 4,000 3,200
( , , , , , , , )

BA 11 14 2

1 4

950

2 1 2,800
2,300 (
/ )

14

BIRTHDAY PROMOTION 2 .. - 31 .. 2545!

+
GIFT VOUCHER ()

3.5

4. /
/
4.1.
4.2. /
4.3. /
4.4.
4.5.
4.6.

15

4.7.
4.1.

4.2. /

(Contract)

(Contract)
20 40 %


20 %

16

4.3. /

/
(Contract) /

(Voucher)

(
)


/ (Contract) /

(

)

17

(Voucher)

Voucher

500 2,000
50 %


3
1.
2.
3.

16

15 8
7 2 50%

18

4.4.



7

4.5.

(Group Tour)

19

4.6.
(Questionaires)




4.7.

5.
5.1

20

MANAGING DIRECTOR

ASST. MANAGING DIRECTOR

GENERAL MANAGER

OUTBOUNDTOUR
MANAGER

ASIA

EUROPE

AMERICA

AUSTRALIA

DOMESTIC TOUR
MANAGER

PERSONAL TOUR
MANAGER

INCENTIVE GROUP
MANAGER

AFICA
VISA PASS

21


6
1. (OUTBOUND TOUR)


2. (DOMESTIC TOUR)

3. (INCENTIVE GROUP TOUR)

4.

5. (TICKETING AND RESERVATION)

6. (HUMAN RESOURCE MANAGEMENT)

22

4 ..
.. 2545

1.
2.
3.
4.

4
(MARKETING)

(RESERVATION) /

/ (ACCOUNTING) / /

(RECEPTION)

/

***

***

23

5.2.

1.
(
)
2.
3.
4.

5.

6.
7.

8.

9.
10.

24

20
*** ***
*** ***


()

()

5.3.




6.

25

-
- /
- /
-
-
-
-
-
-
-
-

()
65,000
3,400
17,000
11,000
40,000
5,200
126,000
40,000
8,800
36,000
2,800
12,000
367,200
390,000
757,200

:
10 ..2543 ..2544



- 48.49

- 51.51

26

*** ***

-
-
-
-
- /
-
-
-
-
-
-
-
-
-
-
-

()
(30%)
()

()
1,776,000
641,400
73,200
193,400
144,000
28,200
14,550
36,000
1,572
49,800
85,800
32,635
10,140
7,000
17,000
60,450
155,958
1,551,105
224,895
67,469
157,426

:
10 ..2543 .. 2544

27

?
3-4

0
367,200
0
-367,200
1
313,384 ***
-53,816
2
313,384
259,568
***

757,200
367,200 390,000
1,776,000 157,426
155,958
313,384
1 313,384
53,816 2
()
259,568
2
@
+ +
** (Fixed Cost) :
- /
-
-
-
-

28

-
-

** ( Variable Cost) :
-
- /
-
-
-

3 1
3 7,000 3
1.
1.1 ()
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)

=
=
=
=
=
=
=
=
=

2.
(1) 20,000
20
=
(2) 207,000

84,000
180,000
48,000
6,000
240,000
20,000
50,000
36,000
664,000

4,000

29

20

= 45,400
= 709,400

( + )

2.
2.1 1
2.2 80

=
=

41,400

1,200
960

3.
/ () =
709,400 / 960 = 738.96

(/ )=

4. ( 30 ) ( / )
4.1 30,000 =
1,000

4.2
=
1,200

4.3
=
400

4.4 3,000
=
100

4.5 1,500
=
50

2,750

5.

= 2,750.00 + 738.96

3,488.96

(+)
6. 30 % = 1,046.69
7.
= 3,488.96 + 1,046.69 ( + )
= 4,535.65

= 4,500 /

30

7.
1. /

2.

3.

4.

8.
1.

2.


3.

:
,
.5 2545.
, Ticketing .
9 2545.
, Manager Director
. 8 2545.
:
, . SMEs
SMEs. 2543 . .

31

. 40 .
28 35 , .
2 / 2545
:
/ , .
http://www.dig.go.th .
/ , .
http://www.rd.go.th/tax.
, .. 2535
http://www.tat.or.th/tbgr/act/act2.html

,
http://www.tat.or.th/tbgr/
, 6,000
2543 http://www.tfrc.co.th/
, 2538
http://www.tfrc.co.th/

,
2544 http://www.tfrc.co.th/
, 42 :
2542 http://www.tfrc.co.th/
.
http://www.guidescenter.com/

108

32

(ISMED)
. 0-2564-4000

----
( 1 1 )
()
18.30 .


()
07.00 .

09.00 .


12.00 .

14.00 .

33

15.00 .
19.00 .

()
06.00 .

10.00 .


11.30 .

12.30 .

17.00 .

19.00 .

()
06.00 .

08.00 .

12.00 .

15.00 .

17.00 .

18.30 .

()
05.30 .

34

2
1. 2
1. ()

2. ()

2. 8
1. ( )

2. ( )

3. ()

4. ( )

5. ()

6. ()

40
7. ()

8. ()

JJJJJJJJJJJJJ

35