Project Feasibilty Study and Evaluation .

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Project Feasibility Study and Evaluation
The More Company
Miss Ruedeewan Pumkmuth 4831203164
Miss Napathanan Iemsri 4831205226
Mr. Prarinya Torsri 4931205075
Miss Patsamon Singto 4931205089
Miss Pitinart Batpim 4931207071
Miss Pattawan Kaewkan 4931207076
Miss Autcharaporn Ju-ngam 4931207126
Mr. Prasert Pisit 4931207132
Present
Aj. Chaiyawat Thongintr
Mae Fah Luang University

Hospitality Industry Management
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Contents
Title Pag
Chapter 1
Background and significance of the project 1
Project objective 1
Benefit of Project 2
Time Frame 2
Chapter 2
Nature of Industry 3
Situation of Industry 17
Product and Service 17
Vision of Organization 19
Mission 19
Strategy 19
Chapter 3
Marketing Analysis 20
STP Analysis 22
Marketing Mix Strategy 23
Sale Forecast 25
Conclusion 26
Chapter 4
Production and Operations Analysis 27
Cost of Investment 28
Investment Cost 29
Operating Cost 29
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Chapter 5
Profit/Loss Statement 31
Balance Sheet 41
Cash Flow 56
Chapter 6
Risk Management 66
Chapter 7
Summary 67
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The More Company

Chapter 1: Introduction
Background and Significance of the Project
The More Company is another choice for the shopaholic. We provide clothes
and accessories for students at Mae Fah Luang University in Chiang Rai. However,
university is so far away from center of Thailand. Chiang Rai province can not
support customer need. So the students come from many different provinces but there
are less shop store and not trendy. The students are the teenager who needs the
modern and trendy of the costume. This is the reason why will we form The More
Company.
The society of university’s students is small society and less people. Many
people want to be unique. They don’t want to have same costume with other. When
they have special vocation and need the costume but no have the cloths store to
support. This is the significance of this Project. We must make the customer satisfy by
provide the best thing to customer. Every thing in company will have only one piece
and make sure that no have one copy. Try to make the customer satisfaction. Price
will not too expensive but valuable. Because, they are the student who doesn’t have
income.
The More Company located at front of Mae Fah Luang University. Whole
product gets it from Bangkok such as; JJ market, Pratumum, Sumpang etc. We should
take it high quantity. We will have a lower cost.
Project Objective
1. For study of consumer to costume in product, price and support market.
2. For study behavior of consumer to costume in the price, frequency and
opportunity in the choose buy product, including factor in decide buy the
costume.
3. For survey to demand of customer the study group in to choose buy clothes
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Benefit of Project
-The students have to collect all knowledge that had ever learned and do this
project feasibility. Try to use the best strategies and study in SWOT analysis. We will
prepare them to receive the new fashion all the time to support the customer need.
You have know about cost of the whole products of the company and find the way to
set the worth price. Not expensive but valuable.
Activities/Time Frame
Week Week Week Week Week Week Week Week Week

Task
1 2 3 4 5 6 7 8 9
1. Group member
discus kind of
business would
like to do.
2. Marketing
analysis and
separate work to
each other.
3. Discus about
production and
operation.
4. Discus about
process of
management
5. Discus about
financial.
6. Risk analysis
and collect all
data.
7. Making the
video advertising.
8. Collect draft
and final report
submit advisor.
9. Presentation
and exclusive
summary of
project.
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Chapter 2: Industry Profile

1. Nature of industry
1.1 History of clothes
People always wanted to look great that is why from the ancient times they
began to update their general look.
In ancient times people put on the fell of animals, they turned leaves, teeth of
animals and rocks into accessories and some kinds of jewels. Later clothes have
become more updated and more developed.
Sometimes clothes even had mystical significance for a person. When a person
put on the fell of a certain animal he wanted to protect himself from the evil spirits.
The development of clothes starts with the creation of a needle. It was made
40-50 thousands years ago. It has become the main instrument for creation of the
clothes. Later a man learned how to make filaments from the fell of the animal. Then
the great civilizations created new clothes, invented new textile. People started to
decorate it with precious diamonds and gold.
The first embroideries and prints were very popular as well as different
accessories. So people made the clothes more beautiful.
Later the new period in the development of clothes begins. People make it
more comfortable and less giant. People start to use different material for clothes
worn by representatives of different professions. In such a way jeans have appeared.
Besides every country and every culture has developed their own style and
their own traditional clothes. The colors, prints and style are different in all countries
and depend even on the climate of the territory people live in.
With the development of technology and science clothes have become more
and more popular. Nowadays people don't need to spend a lot of time making one
dress. A machine can make everything instead of them. Besides, with technological
progress the quality of the material becomes better.
People like new things and new styles that is why they try to change their
clothes and to invent the new cuts. The 20th century is really a progress in the clothes
industry. The profession of a fashion designer appears.
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Fashion
Fashion is the style and custom prevalent at a
given time. In its most common usage however,
"fashion" describes the popular clothing style.
Many fashions are popular in many cultures at
any given time. Important is the idea that the course
of design and fashion will change more rapidly than the culture as a whole. Fashion
designers aim to create wearable pieces of art. The terms "fashionable" and
"unfashionable" were employed to describe whether someone or something fits in
with the current or even not so current, popular mode of expression. There exist a
number of cities recognized as global fashion centers or fashion capitals. Fashion
weeks are held in these cities where designers exhibit their new clothing collections to
audiences. The cities London, Paris, Milan, New York and Tokyo are all headquarters
to the greatest fashion companies and renowned for their major influence on global
fashion.
Areas of fashion
Fashion as social phenomena is common. The rise and fall of fashion has been
especially documented and examined in the following fields:
• Advertising
• Architecture, interior design, and landscape design
• Arts and crafts
• Body type, clothing or costume, cosmetics, personal grooming, hairstyle, and
personal adornment
• Dance and music
• Forms of address, slang, and other forms of speech
• Economics and spending choices, as studied in behavioral finance
• Entertainment, games, hobbies, sports, and other pastimes
• Etiquette
• Fast fashion
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• Management, management styles and different ways of organizing

• Politics and media, especially the topics of conversation encouraged by the
media
• Philosophy and religion: although the doctrines of religions and philosophies
change very slowly if at all, there can be rapid changes in what areas of a
religion or a philosophy are seen as most important and most worth following
or studying.
• Social networks and the diffusion of representations and practices
• Sociology and the meaning of clothing for identity-building
• Technology, such as the choice of computer programming techniques
• Hospitality industry, such as designer uniforms custom made for a hotel,
restaurant, casino, resort or club, in order to reflect a property and brand.
Of these fields, costume especially has become so linked in the public eye with the
term "fashion" that the more general term "costume" has mostly been relegated to
something fancy dress or masquerade wear, while the term "fashion" means clothing
generally, and the study of it. This linguistic switch is due to the so-called fashion
plates which were produced during the Industrial Revolution, showing novel ways to
use new textiles. For a broad cross-cultural look at clothing and its place in society,
refer to the entries for clothing, costume and fabrics. The remainder of this article
deals with clothing fashions in the Western world.
Clothing
Some historians observe the frequently changing clothing styles as a distinctively
Western habit among urban populations. Changes in
costume often took place at times of economic or social
change (such as in ancient Rome), but then a long period
without large changes followed. In 8th century Cordoba,
Spain, Ziryab (a famous musician of that time) is said to
have introduced sophisticated clothing styles based on
seasonal and daily timings from his native Baghdad and his
own inspiration. The beginnings of the habit in Europe of
continual and increasingly rapid change in styles can be
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fairly reliably dated to the middle of the 14th century, to which historians including
James Laver and Fernand Braudel date the start of Western fashion in clothing. The
most dramatic manifestation was a sudden drastic shortening and tightening of the
male over-garment, from calf-length to barely covering the buttocks, sometimes
accompanied with stuffing on the chest to look bigger. This created the distinctive
Western male outline of a tailored top worn over leggings or trousers.
The pace of change accelerated considerably in
the following century, and women and men's
fashion, especially in the dressing and adorning
of the hair, became equally complex and
changing. Art historians are therefore able to use
fashion in dating images with increasing
confidence and precision, often within five years
in the case of 15th century images. Initially
changes in fashion led to a fragmentation of
what had previously been very similar styles of
dressing across the upper classes of Europe, and
the development of distinctive national styles,
which remained very different until a counter-movement in the 17th to 18th centuries
imposed similar styles once again, finally those from Ancien Régime in France.
Though the rich usually led fashion, the increasing affluence of early modern Europe
led to the bourgeoisie and even peasants following trends at a distance sometimes
uncomfortably close for the elites - a factor Braudel regards as one of the main motors
of changing fashion. The fashions of the West are generally unparalleled either in
antiquity or in the other great civilizations of the world. Early Western travellers,
whether to Persia, Turkey, Japan or China frequently remark on the absence of
changes in fashion there, and observers from these other cultures comment on the
unseemly pace of Western fashion, which many felt suggested an instability and lack
of order in Western culture. The Japanese Shogun's secretary boasted (not completely
accurately) to a Spanish visitor in 1609 that Japanese clothing had not changed in over
a thousand years. However in Ming China, for example, there is considerable
evidence for rapidly changing fashions in Chinese clothing.
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Ten 16th century portraits of German or Italian
gentlemen may show ten entirely different hats,
and at this period national differences were at
their most pronounced, as Albrecht Dürer recorded
in his actual or composite contrast of Nuremberg
and Venetian fashions at the close of the 15th
century (illustration, right). The "Spanish style"
of the end of the century began the move back to synchronicity among upper-class
Europeans, and after a struggle in the mid 17th century, French styles decisively took
over leadership, a process completed in the 18th century.
Though colors and patterns of textiles changed from year to year, the cut of a
gentleman's coat and the length of his waistcoat, or the pattern to which a lady's dress
was cut changed more slowly. Men's fashions largely derived from military models,
and changes in a European male silhouette are galvanized in theatres of European
war, where gentleman officers had opportunities to make notes of foreign styles: an
example is the "Steinkirk" cravat or necktie.
The pace of change picked up in the 1780s with the increased publication of French
engravings that showed the latest Paris styles; though there had been distribution of
dressed dolls from France as patterns since the 16th century, and Abraham Bosse had
produced engravings of fashion from the 1620s. By 1800, all Western Europeans were
dressing alike (or thought they were): local variation became first a sign of provincial
culture, and then a badge of the conservative peasant.
Although tailors and dressmakers were no doubt responsible for many innovations
before, and the textile industry certainly led many trends, the history of fashion design
is normally taken to date from 1858, when the English-born Charles Frederick Worth
opened the first true haute couture house in Paris. Since then the professional designer
has become a progressively more dominant figure, despite the origins of many
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fashions in street fashion. Modern Westerners have a wide choice available in the
selection of their clothes. What a person chooses to wear can reflect that person's
personality or likes. When people who have cultural status start to wear new or
different clothes a fashion trend may start. People who like or respect them may start
to wear clothes of a similar style. Fashions may vary considerably within a society
according to age, social class, generation, occupation, and geography as well as over
time. If, for example, an older person dresses according to the fashion of young
people, he or she may look ridiculous in the eyes of both young and older people. The
terms fashionista or fashion victim refer to someone who slavishly follows the current
fashions.
One can regard the system of sporting various fashions as a fashion language
incorporating various fashion statements using a grammar of fashion. (Compare some
of the work of Roland Barthes.)
Media
An important part of fashion is fashion journalism. Editorial critique and commentary

can be found in magazines, newspapers, on television, fashion websites, social
networks and in fashion blogs.
At the beginning of the 20th century, fashion magazines began to include photographs
or (PicS) and became even more influential than in the past. In cities throughout the
world these magazines were greatly sought-after and had a profound effect on public
taste. Talented illustrators drew exquisite fashion plates for the publications which
covered the most recent developments in fashion and beauty. Perhaps the most
famous of these magazines was La Gazette du Bon Ton which was founded in 1912
by Lucien Vogel and regularly published until 1925 (with the exception of the war
years).
Vogue, founded in the US in 1892, has been the longest-lasting and most successful
of the hundreds of fashion magazines that have come and gone. Increasing affluence
after World War II and, most importantly, the advent of cheap colour printing in the
1960s led to a huge boost in its sales, and heavy coverage of fashion in mainstream
women's magazines - followed by men's magazines from the 1990s. Haute couture
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designers followed the trend by starting the ready-to-wear and perfume lines, heavily
advertised in the magazines, that now dwarf their original couture businesses.
Television coverage began in the 1950s with small fashion features. In the 1960s and
1970s, fashion segments on various entertainment shows became more frequent, and
by the 1980s, dedicated fashion shows like FashionTelevision started to appear.
Despite television and increasing internet coverage, including fashion blogs, press
coverage remains the most important form of publicity in the eyes of the industry.
Fashion Editor, Sharon Mclellan said, "There's a misconception in the industry that
TV, magazines and blogs dictate to the consumer, what to wear. But most trends
aren't released to the public before consulting the target demographic. So what you
see in the media is a result of research of popular ideas among the people. Essentially,
fashion is a group of people bouncing ideas off of one another, like any other form of
art."
Intellectual property
Within the fashion industry, intellectual property is not enforced as it is within the
film industry and music industry. To "take inspiration" from others' designs
contributes to the fashion industry's ability to establish clothing trends. Enticing
consumers to buy clothing by establishing new trends is, some have argued, a key
component of the industry's success. Intellectual property rules that interfere with the
process of trend-making would, on this view, be counter-productive. In contrast, it is
often argued that the blatant theft of new ideas, unique designs, and design details by
larger companies is what often contributes to the failure of many smaller or
independent design companies.
In 2005, the World Intellectual Property Organization (WIPO) held a conference

calling for stricter intellectual property enforcement within the fashion industry to
better protect small and medium businesses and promote competitiveness within the
textile and clothing industries.
http://en.wikipedia.org/wiki/Fashion
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ROMAN CLOTHING
citizen, matron, curule magistrate, emperor, general, workman, slave
“Dress for a Roman often, if not primarily, signified rank, status, office, or authority. .
The dress worn by the participants in an official scene had legal connotations. . . . The
hierarchic, symbolic use of dress as a uniform or costume is part of Rome's legacy to
Western civilization.” (Larissa Bonfante. "Introduction.” The World of Roman
Costume. Ed. Judith Lynn Sebesta and Larissa Bonfante. University of Wisconsin
Press, 1994. Pp. 5-6)
I. Clothing and Status: Ancient Rome was very much a “face-to-face” society
(actually more of an “in-your-face” society), and public display and recognition of
status were an essential part of having status. Much of Roman clothing was designed
to reveal the social status of its wearer, particularly for freeborn men. In typical
Roman fashion, the more distinguished the wearer, the more his dress was
distinctively marked, while the dress of the lowest classes was often not marked at all.
In the above diagram, for example, we can deduce that the first man on the left is a
Roman citizen (because he wears a toga) but is not an equestrian or senator (because
he has no stripes on his tunic). We know that the woman is married because she wears
a stola. Colored shoes and the broad stripes on his tunic identify the next man as a
senator, while the border on his toga indicates that he has held at least one curule
office. The laurel wreath on the head of the next man and his special robes indicate
that he is an emperor, while the uniform and cloak of the following man identify him
as a general. It is more difficult to determine the exact social status of the two men on
the right; their hitched-up tunics indicate that they are lower-class working men, but
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the two lowest social classes in Rome (freedpeople and slaves) did not have
distinctive clothing that clearly indicated their status. These men could both be
freedpeople (or citizens at work, for that matter); however, the man in the brown tunic
is carrying tools and the other man is lighting his way, so we can deduce that the man
in the white tunic may be a slave of the other man.
Augustus and later emperors emphasized the interaction of dress, social status, and
public display when they required official dress at public performances and regulated
public seating in the theaters and amphitheaters of Rome. A prominent section was
reserved for the male and female members of the imperial family and the 6 Vestal
Virgins; the first rows were reserved for senators, the next for male equestrians, the
next for male citizens (with women of all classes relegated to the top rows of this
section), and the top "standing room only" tiers for the lowest classes. Performers and
spectators at these events would thus see a striking visual display of the different
status groups in the form of blocks of color created by the different types of togas (the
modern film Gladiator recreated this effect in the computer-assisted simulation of the
Colosseum).
II. Production and Cleaning of Garments: Typically, Roman garments were made
of wool. In the early Republic, women spun the fleece into thread and wove the cloth
in the home, and doubtless many women of the less wealthy classes continued this
practice throughout the history of Rome. By the late Republic, however, upper-class
Roman women did not spin and weave themselves (unless, like Livia, they were
trying to demonstrate how traditional and upright they were). Instead, slaves did the
work within the household or cloth was purchased commercially, and well-to-do
Romans could also buy cloth made of linen, cotton, or silk. There were many
businesses associated with textiles besides spinning and weaving, including
operations such as dyeing (fibers were usually dyed before being spun into thread),
processing, and cleaning. Garments were cleaned by fullers (fullones) using chemicals
such as sulfur and especially human urine.
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III. Undergarments: We do not know a

great deal about Roman underclothes, but
there is evidence that both men and women
wore a simple, wrapped loincloth (subligar
or subligaculum, meaning “little binding
underneath”) at least some of the time;
male laborers wore the subligar when
working, but upper-class men may have
worn it only when exercising. Women also
sometimes wore a band of cloth or leather
to support the breasts (strophium or
mamillare). Both these undergarments can
be seen on the woman athlete at the left,
from a fourth-century CE mosaic; she holds a
palm branch signifying that she has been victorious in a contest. (see another scene
from this mosaic and an ancient pair of leather “bikini” pants found in Roman
Britain.)
IV. Footwear: Sandals (soleae, sandalia) with open toes were the proper footwear for
wearing indoors. There were many different designs, from the practical (as shown in
this model or this foot of a statue) to elegant (as shown in this actual leather woman's
thong-style sandal with a gold ornament). Shoes (calcei), which encased the foot and
covered the toes, were considered appropriate for outdoors and were always worn
with the toga; when visiting, upper-class Romans removed their shoes at the door and
slipped on the sandals that had been carried by their slaves. There were many
different styles of shoes, and some leather versions have survived, like these shoes
(ancient leather shoes on top and modern reconstructions below) and this simple
workman's shoe. There were no dramatic gender differences in Roman footwear
(unlike the high heels worn by women today), though upper-class males (equestrians,
patricians, and senators) wore distinctive shoes that marked their status; the patrician
shoes, for example, were red.
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V. Men's Clothing:
THE TUNIC
basic tunic equestrian tunic senatorial tunic

(tunica) (tunica angusticlavia) (tunica laticlavia)
The basic item of male dress was the tunic, made of two pieces of undyed wool sewn
together at the sides and shoulders and belted in such a way that the garment just
covered the knees. Openings for the arms were left at the top of the garment, creating
an effect of short sleeves when the tunic was belted; since tunics were usually not cut
in a T-shape, this left extra material to drape under the arm, as can be clearly seen in
this statue of a first-century CE orator in tunic and toga. Men of the equestrian class
were entitled to wear a tunic with narrow stripes, in the color the Romans called
purple but was more like a deep crimson, extending from shoulder to hem, while
broad stripes distinguished the tunics of men of the senatorial class. Most ancient
statues do not show these stripes, but this wall painting from a lararium in Pompeii
depicts both the tunica laticlavia and toga praetexta. As can be seen in the drawing at
the top of this page, working men and slaves wore the same type of tunic, usually
made of a coarser, darker wool, and they frequently hitched the tunic higher over their
belts for freer movement. Sometimes their tunics also left one shoulder uncovered, as
depicted in this mosaic of a man named Frucius (whose narrow stripes indicate
equestrian rank) being attended by two slaves, Myro and Victor. Slaves were not
inevitably dressed in poor clothing, however; Junius, the young kitchen slave depicted
in this mosaic, wears a more elegant tunic and a gold neckchain, and the skeleton of a
woman was recently found in an area near Pompeii with a quantity of gold jewelry,
including a serpent bracelet engraved DOM[I]NUS ANCILLAE SUAE, “from the
master to his slave girl.”
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THE TOGA
The toga was the national garment of Rome; in the

Aeneid, Virgil has the god Jupiter characterize the
Romans as “masters of the earth, the race that wears the
toga” (1.282). Only male citizens were allowed to wear
the toga. It was made of a large woolen cloth cut with
both straight and rounded edges; it was not sewn or
pinned but rather draped carefully over the body on top
of the tunic. Over time, the size and manner of draping
the toga became more elaborate; compare this bronze
statue from the beginning of the first century BCE with this statue of a Roman senator
or this statue of the emperor Augustus, which clearly illustrate the toga as worn
during the late Republic and first centuries of the Empire. As shown in the drawing at
left, the cloth was folded lengthwise and partly pleated at the fold, which was then
draped over the left side of the body, over the left shoulder, under the right arm, and
back up over the left arm and shoulder. It was held in place partly by the weight of the
material and partly by keeping the left arm pressed against the body. The large
overfold in the front of the body was called a sinus, and part of the material under this
was pulled up and draped over the sinus to form the umbo. The back of the toga was
pulled over the head for religious ceremonies, as in this statue of Augustus as chief
priest (pontifex maximus). It was difficult to put the toga on properly by oneself, and
prominent Romans had slaves who were specially trained to perform this function.
Togas were costly, heavy, and cumbersome to wear; the wearer looked dignified and
stately but would have found it difficult to do anything very active. Citizens were
supposed to wear togas for all public occasions (here, for example, is a man being
married in a toga), but by the beginning of the Empire Augustus had to require
citizens to wear the toga in the Forum. This fresco from a building outside Pompeii is
a rare painted depiction of Roman men wearing togae praetextae participating in a
religious ceremony, probably the Compitalia; the dark crimson (Roman purple) color
of their toga borders can clearly be seen.
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The color of the toga was significant, marking differences in age and status:
• toga virilis also called toga pura: unadorned toga in the off-white color of the
undyed wool that was worn by adult male citizens
• toga praetexta: off-white toga with a broad purple border shown in the right-
hand drawing. The only adults allowed to wear this toga were curule
magistrates (curule aedile and above).
• toga pulla: toga made of dark-colored wool worn during periods of mourning
• toga candida: artificially whitened toga worn by candidates for political office
• toga picta: purple toga embroidered with gold thread worn by a victorious
general during a triumphal parade and later adopted by emperors for state
occasions. A variant of this costume was the toga purpura, an all-purple toga
worn by the early kings and possibly adopted by some emperors
Male children of the upper classes also had distinctive dress for formal occasions. All
freeborn citizen boys were entitled to wear a bulla (see below). On formal occasions,
boys also wore the toga praetexta, possibly over a striped tunic; in theory all freeborn
citizen boys could wear this garment, but because of its expense it generally indicated
that the wearer belonged to the upper class (see these boys on the Ara Pacis and this
statue of the future emperor Nero wearing a bulla and an elaborately draped toga). At
the age of 14-16, boys laid aside the bordered toga during their coming-of-age
ceremony (usually celebrated on the feast of the Liberalia, March 17) and
ceremonially donned the toga virilis.
Although women had apparently worn togas in the early years of Rome, by the
middle of the Republican era the only women who wore togas were common
prostitutes. Unlike men, therefore, women had an item of clothing that symbolized
lack of (or loss of) respectability—the toga. While the toga was a mark of honor for a
man, it was a mark of disgrace for a woman. Prostitutes of the lowest class, the street-
walker variety, were compelled to wear a plain toga made of coarse wool to announce
their profession, and there is some evidence that women convicted of adultery might
have been forced to wear “the prostitute's toga” as a badge of shame.
http://www.vroma.org/~bmcmanus/clothing.html
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1.2 The main purposes of clothes
Clothes play an important life in the lives of many people. It is very important
because it can change a person's look. It also may hide some faults of the figure as
well as may make the negative or positive impression on others. But why do people
need clothes? Of course everybody can name at least 3 purposes. So these purposes
are.
The main purpose why people started to make clothes was the necessity to
protect from cold and hot weather as well as from other climate factors as snow, wind,
rain etc. The ancestor of clothes was the fell of animals and people used it to get warm
and to protect their bodies. At first it was awfully worked up, but people improved
their abilities and clothes have become masterpiece. Nowadays we protect ourselves
from cold using sweaters, jackets and fur coats that are so well made that you don't
want to put it off. And fashion gives us more and more new coats to choose. So if you
follow fashion you have to earn much money because well done fashionable clothes
cost a lot.
Another purpose is fashion. Clothes make people stylish and beautiful. People
dress it because it is in fashion and it can change some faults of figure. It may give
additional beauty to your face and body.
Hygiene is another purpose of clothes, especially of the underwear. It protects

you from the viruses and the dirt. Besides, clothes give additional functions such as
pockets where you can put something and keep something.
Clothes are the integral part of our life. We have to use it because nature didn't
give us the natural skin for protection from cold. So, to be healthy and wealthy we
simply need it.
Thailand is one of the world's leading manufacturers of ready-to-wear

clothing, producing garments not only for local shops and department stores but also
for the ever expanding export markets. Fashion boutiques are found in every shopping
mall, while cheaper clothing is available from ubiquitous street stalls.
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2. Situation of Industry
Places that we will purchase ready-made customs are Patunum, JJ Mall,
Platinum, Sumpang. Seller in forth places they receive ready-made customs from
manufacturer for sell. For Some seller they produce and sell customs by themselves
then we purchase ready-made customs for sell in shop. Fashion in all places will
change in every time so we will follow in every fashion for trendy shop.
Patunum: There are several shops for select and if purchase more than 2 or 3 items
it’s will be cheap.
JJ Mall: cheap and there are several shops for select and purchase
Platinum: Purchase more than 2 or 3 items cost will be cheap. There are many shop
for select and purchase
Sumpang: Purchase by dozen or more than 3 items accessory will be cheap.
3. Product in general in general

The product of The More Company are ready to ware clothes and accessories
for men and women; coat, dress, shirt, jacket, shirt, trouser, skirt or whatever.
Sweet Coat
Dress
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Shirt
Jacket
Skirt
Trouser
Accessorie
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4. Vision
The More Company will become the number one of costume industry in
Chiang Rai by serve the best product and valuable.
5. Mission
The More Company’s mission to service and make costume satisfy follows the
new trend. We only provide the best costume and valuable for customers. We believe
that, if we give good service, we will get good customers. Our goal is to have
absolutely satisfied. This is why we will provide the best products that are available
on the market.
6. Strategy
6.1 Corporate Level
The more is a new company and we opened small shop in front of Mae Fah
Luang University. Our shop has new choice to buy clothes for students who that are
satisfied the dressing in trend.
6.2 Business Level
The more company will use the market development; it also targets new
customers in new segments.
6.3 Functional Level
Marketing: We will make a member card for discount.
Manufacturing: Our shops don’t use the raw material, because we sell ready
to ware clothes and we present new good thing to costumers.
Human Resource: We will hire person who has an experience for sale and
expenses.
General Management: We have standard or rules for employee in every part
of company for easy to verify in duty and easy to solve the problem.
Finance: The investment in new project about 100,000 – 200,000 Baht by
don't use the loan.
23
Chapter 3 Market Analysis Feasibility Study

1. Market Analysis
1.1 General Environment Analysis
1.1a Political
- Now a day the governments help support more about fashion, because the
government must have expand more economic. Then the government must give
foreigner to investment business in Thailand, the government make give the
foreigner have confidence to situation of Thailand in now, for give investor to get
into more investment in country. So the government the stimulate market of
fashion in Thailand and the government to induce bread name world-class to
investment in country. By the government have the organize fashion show for
attract investor of foreign.
1.1b Economic
- At present condition economy of country has expenses in the costumes increasing,
and government support fashion by organize fashion show. Then make the people
interest in fashion. Nowadays new fashion and luxury goods are not popular as
same as the part, customers are carefully to choose the production that can utilize
more than one thing for saving money therefore our company has to choose and
find the production to offer our customer satisfy.
1.1c Social and Environment

- Generally social of university student behavior focuses on the production that
cheap but up-to-date and quality, the student, they do not have their salary
therefore the company has to care of the price, which hold from the fashion-trend
in the university is always in the short period so the price can be between 150-300
baht and also appropriate to the quality of production.
1.1d Technology
- Now the technology of cloths are easy to use which some supplier can produce by
yourself and some can create the production independently which the company
has strong bargaining to choose the supplier that following our customer student.
24
Moreover, for catalogue or presentation that the company can use the online way
to assess customer which this way is very easy and save the cost for company
1.2 Competition Analysis (3C Analysis)
1.2a Competitor Analysis
- The front of Mae Fah Luang University has 4 the shops about costumes. Which
each shop have different of costumes and price. So each the shop to seeks fashion
of costumes and accessories, it’s a popular in customer group.
Competitor Strong point

Nunna shop - Have variety of costumes.
- Have a middle price.
- Have costumes for the woman.
Tom Dy Shop - Have variety of fashion and have
many types.
- Have others accessories.
A&N Fashion Shop - Have a middle price.
- Have variety of costumes.
- Have others accessories.
- Have costumes for the woman.
เอื้องฟา Design Shop - Design clothes and make a dress.
- Have variety of costumes.
1.2b Customer Analysis

- The customer target of The More Company is the study of Mae Fah Luang
University and others people. But the mostly of The More will is the study, specially
study woman because we think the woman have interested in fashion and like to dress
follow trend of fashion such as trend Korea, trend Japan, etc.
1.3c Competitive Analysis

Rivalry among exist competitors: There have 4 competitors in this kind of
costumes shop in front of Mae Fah Luang University.
25
Threat of new entrances: new entrance is the begin of investment in the

business if the business that investment to be successful and can get benefit to return
it make have the competitors in business increase.
Threat of subtitute product and service: Now a day many people prefer to
costumes follow tread, and have many shop buy costumes and accessories. Some shop
have decrease price of product for attract customer.
Bargaining power of suppliers: We have many suppliers to sell the costumes

for us, so it has high bargaining power of supplier and we can choose product from
suppliers the quality of product and price that suitable the compare which one is the
best for our business and customers.
Bargaining power of buyer: nowadays, have many shop costumes then

make the customer have opportunity in choose buy product increasing, so the
customer maybe the competitor take is bargaining power of buyers
2. STP Analysis
2.1 Segmentation
- At the present both male and female have behavior interest in costume increasing,
we divide segment by use criterion of demographic and behavioral of consumer.
There are 2 kids is age and frequency of choose buy costume, so the age can
divide 4 segment are 13-17 years old, 18-22 years old, 23-27 years old, 28-32
years old. We will survey that span of age have frequency to buy costume.
13-17
18-22
23-27
28-32
2.2 Target
- From divide segment our target market is people who are 18-22 years old
because this is a teenager’s age and have interest in costume and have frequency of
choose buy costume more than others age.
26
2.3 Position
High price
Low price
Low quality and
service
High quality and
service
Our position is on the mark because the price of product quite high and we
also provide high quality and service for the customer.
3. Marketing Mix Strategy

Product
‐ Our product is always up-to-date following trend of student and fashion
which the quality is rather standard, from the center of Pratunam, Bo-Bae
and JJ Market... Some of style we offer the handmade such as T-shirt that
screen with the teenager word, our shop have many kind of style to serve
therefore the production is strong and can make customer satisfy.
Price
‐ Our product is have a middle price about 100-300 baht because must the
customer can buy the product in expensive too.
Place
‐ Our shop is the located at the front of Mae Fah Luang University, because
the university has many studies about 7,305 people and at the front of
university have a little shop costumes. It’s making not suffice to study.
27
Promotion
‐ We will promote our product by give the customer make a member card
for discount 10% or it the customer buy the product to 500 baht, will get
discount 5% and we think that will have sale product once in three mount .
28
4. Sale Forecast
Sale Forecast in 1st year
1st Year
Description
January February March April May June July August September October November December
Costumes 0 2,400 3,200 4,000 4,800 5,600 6,400 8,000 9,600 11,200 12,800 14,400
accessories 0 600 800 1,000 1,200 1,400 1,600 2,000 2,400 2,800 3,200 3,600
Total 0 3,000 4,000 5,000 6,000 7,000 8,000 10,000 12,000 14,000 16,000 18,000
Sale Forecast in 2nd year

2nd Year
Description
Costumes 16000 17,600 19,200 20,800 22,400 24,000 25,600 27,200 28,800 30,400 32,000 33,600
accessories 4000 4,400 4,800 5,200 5,600 6,000 6,400 6,800 7,200 7,600 8,000 8,400
Total 20,000 22,000 24,000 26,000 28,000 30,000 32,000 34,000 36,000 38,000 40,000 42,000
Sale Forecast in 3rd year

3rd Year
Description
Costumes 35200 36,800 38,400 40,000 41,600 43,200 44,800 46,400 48,000 49,600 51,200 52,800
accessories 8800 9,200 9,600 10,000 10,400 10,800 11,200 11,600 12,000 12,400 12,800 13,200
Total 44,000 46,000 48,000 50,000 52,000 54,000 56,000 58,000 60,000 62,000 64,000 66,000
29
Sale Forecast in 4th year

4th Year
Description
Costumes 54400 56,000 57,600 59,200 60,800 62,400 64,000 65,600 67,200 68,800 70,400 72,000
accessories 13600 14,000 14,400 14,800 15,200 15,600 16,000 16,400 16,800 17,200 17,600 18,000
Total 68,000 70,000 72,000 74,000 76,000 78,000 80,000 82,000 84,000 86,000 88,000 90,000
Sale Forecast in 5th year

5th Year
Description
Costumes 73600 74,400 75,200 76,000 76,800 77,600 80,000 40,000 40,000 40,000 40,000 40,000
accessories 18400 18,600 18,800 19,000 19,200 19,400 20,000 10,000 10,000 10,000 10,000 10,000
Total 92,000 93,000 94,000 95,000 96,000 97,000 100,000 50,000 50,000 50,000 50,000 50,000
5. Conclusion
The More Company is the open shop costumes, have competitor 4 shop, the target of the more is the people 18-22 year olds and have
frequency in buy costumes about 41%. The position of the more is the low price and high quality and service.
30
Chapter 4: Technical Feasibility Study

1. Production and Operations Analysis
1.1 Product Characteristics

The More Company provides readymade costume from the 3 main markets;
Bo-Bae, Pratunum and Jatujak Market. We take all of costume in dozen. Product
characteristic are T-shirt, polo shirt, trousers, house dress, skirt, evening dress,
handbag, headgear, necklace, bracelet and other. Our products support for men and
women. There are many styles for selection.
1.2 Production / Service Process

Customs are ready-made costume from the 3 main markets; Bo-Bae, Pratunum
and Jatujak Market. Initial, we will take product in every 1 month. If we have good
feedback from customer and high profit, we will take the product in every 2 weeks.
1.3 Location
The More Company located in front of Mae Fah Luang University. It is 1
block building and 2 stares.
1.4 Facility Layout

31
1.5 Machine / Tools / Equipment

- Decoration
- Air condition
- Electric Ventilating Fan
- Shelf show product
- Clothes hanger
- Chair
- Calculator
- Mirror
- Table
- Fashion magazine
1.6 Logistic management

The More Company product is transfer by bus within 1 day.
1.7 Facility management

The More Company will motivate customer for come to the company by
concern safety and environment. We make a contract with Security Guard Company
that takes care about building. In the night we hire security guard to protect the
company. The company use friendly bag for put customer product to take back home.
The company will prepare the fashion magazine for customer to up date the trend of
fashion.
2. Cost of investment
1. The building rental rate in 3 months 19,500 baht

2. The interior decoration rate 60,000 baht.
- Build in closet
- Wall color
- Light
- The air-conditioner
- Electric Ventilating Fan
3. Costumes and accessories in first 2 months 48,000 baht.
4. Equipment and Tools 30,000 baht
- Clothe hanger
- Shelves
- Mirror
- Table
32
- Calculator
- Fashion Magazine
- etc.
Total cost of investment 157,500 baht
3. Investment Cost
Owner
Total investment cost 157,500 baht
4. Operating Cost
4.1 Raw material Cost

The More Company is business don't have to use the raw material in
production because company take readymade costume and accessory
from wholesale in Bangkok.
4.2 Direct Labor Cost
The More Company is business to sells about costume and accessories
that readymade. Company hire 1 employees;
5,000 x 1 = 5,000 baht
4.3 Overhead
The More Company is business to sells about clothes and accessory
that readymade. We have payment in the end of every month
Buildings rent (monthly) 6,500 baht
Cost of utilities 1,000 baht.
Package 300 baht.
Costumes and accessories in monthly 20,000 baht.
Total operating cost 32,800 baht
5. Management Analysis
The More Company is shop to sells about modern clothes and accessories;
location at in front of Mae Fah Luang University. We think this way will succeed
because in nowadays have more trends about clothes and accessories for a man and
woman likes jacket, dress, etc. Before we will do this business, we have explored
dressing favor of woman student and explore the shop in front the university that what
kind the character of goods and we think to get don't be like other shop. We select
difference product from several shops to attract the customer then can make the
business are succeed. There is expenses cost such as direct labor cost, utilities cost,
buildings rent (month) cost, packaging cost, costumes and accessories cost and etc.
33
These expenses, we pay monthly. We have income more than expenses so we will
have profit.
6. Conclusion
Our business is the business not has to happen manufactures because of The More
Company is type business shop sell about ready-made clothes and accessories.
Therefore our business is not necessary will must have machinery in the
manufacture, but we have the thing can to facilitate for employee such as calculator
machine, air-condition etc.

Chapter 5: Financial analysis

Income Statement
Year1st January February March April May June July August September October November December
Revenue
Sale 28,890 34,745 27,099 28,145 27,999 36,765 38,238 39,906 41,488 30,100 42,779 47,347
Total Revenue 28,890 34,745 27,099 28,145 27,999 36,765 38,238 39,906 41,488 30,100 42,779 47,347
Cost of goods Sold
Direct Material 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Direct Labor 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300
Total cost of Goods
sold 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300
Gross income -2,410 3,445 -4,201 -3,155 -3,301 5,465 6,938 8,606 10,188 -1,200 11,479 16,047
Operating Expense
Marketing expense 450 450 450 450 450 450 450 450 450 450 450 450
Rent 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation

2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545
Total Operating
Expense 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495
Net income before

interest & Tax -11,905 -6,050 -13,696 -12,650 -12,796 -4,030 -2,557 -889 693 -10,695 1,984 6,552
Operating income(loss)
Other income(expense) - - - - - - - - - - - -
Interest expense - - - - - - - - - - - -
Total Operating
income - - - - - - - - - - - -
Income (Loss) Before

Taxes -11,905 -6,050 -13,696 -12,650 -12,796 -4,030 -2,557 -889 693 -10,695 1,984 6,552
Provision (Benefit) for
income taxes 20% -2,381 -1,210 -2,739 -2,530 -2,559.2 -806 -511.4 -177.8 138.6 -2,139 396.8 1,310.4
Net income (Loss) for the
year -14,286 -7,260 -16,435 -15,180 -15,355.2 -4,836 -3,068.4 -1,066.8 554.4 -12,834 1,587.2 5,241.6
Retained Earning
beginning of the months - -14,286 -37,981 -54,416 -69,596 -84,951.2 -89,787.2 -92,855.6 -93,922.4 -93,368 -106,202 -104,614.8
-
Retained Earnings -14,286 -37,981 -54,416 -69,596 -84,951.2 -89,787.2 -92,855.6 -93,922.4 -93,368 -106,202 104,614.8 -99,373.2

Year2nd January February March April May June July August September October November December
Revenue
Sale 48,180 49,674 42,120 46,634 45,680 47,550 48,198 48,479 49,966 46,583 49,234 52,330
Total Revenue 48,180 49,674 42,120 46,634 45,680 47,550 48,198 48,479 49,966 46,583 49,234 52,330
Cost of goods Sold
Material 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Labor 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300
Total cost of Goods
sold 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300
Gross income 16,880 18,374 10,820 15,334 14,380 16,250 16,898 17,179 18,666 15,283 17,934 21,030
Operating Expense
Rent 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545
Total Operating
Expense 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495

Net income before

operation 7,385 8,879 1,325 5,839 4,885 6,755 7,403 7,684 9,171 5,788 8,439 11,535
Total Operating
income - - - - - - - - - - - -
Income (Loss) Before -

Taxes 7,385 8,879 1,325 5,839 4,885 6,755 7,403 7,684 9,171 5,788 8,439 11,535
income taxes 20% 1,477 1,775.8 265 1,167.8 977 1,351 1,480.6 1,536.8 1,834.2 1,157.6 1,687.8 2,307
year 5,908 7,103.2 1,060 4,671.2 3,908 5,404 5,922.4 6,147.2 7,336.8 4,630.4 6,751.2 9,228
Retained Earning
beginning of the months -99,373.2 -93,465.2 -86,362 -85,302 -80,630.8 -76,722.8 -71,318.8 -65,396.4 -59,249.2 -51,912.4 -47,282 -40,530.8
Retained Earnings -93,465.2 -86,362 -85,302 -80,630.8 -76,722.8 -71,318.8 -65,396.4 -59,249.2 -51,912.4 -47,282 -40,530.8 -31,302.8
Year3rd January February March April May June July August September October November December
Revenue

Sale 69,745 70,225 70,575 70,730 69,850 67,760 67,280 53,225 59,755 62,030 62,530 63,355
Total Revenue 69,745 70,225 70,575 70,730 69,850 67,760 67,280 53,225 59,755 62,030 62,530 63,355
Cost of goods Sold
Material 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Labor 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325
Total cost of Goods
sold 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325
Gross income 38,420 38,900 39,250 39,405 38,525 36,435 35,955 21,900 28,430 30,705 31205 32030
Operating Expense
Rent 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545
General&Adminstration
Total Operating
Expense 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495

Net income before

operation 28,925 29,405 29,755 29,910 29,030 26,940 26,406 12,405 18,935 21,210 21,710 22,535
Total Operating
income - - - - - - - - - - - -

Taxes 28,925 29,405 29,755 29,910 29,030 26,940 26,406 12,405 18,935 21,210 21,710 22,535
income taxes 20% 5,785 5,881 5,951 5,982 5,806 5,388 5,281.2 2,481 3,787 4,242 4,342 4,507

year 23,140 23,524 23,804 23,928 23,224 21,552 21,124.8 9,924 15,148 16,968 17,368 18,028
Retained Earning
beginning of the months -31,302.8 -8162.8 31,686.8 -7,882.8 31,810.8 -8,586.8 30,138.8 -9,014 18,938 -3,790 20,758 -3090
Retained Earnings -8,162.8 31,686.8 -7,882.8 31,810.8 -8,586.8 30,138.8 -9,014 18,938 -3,790 20,758 -3,090 21,118
Year4th February March April May June July August September October November December
Revenue
Sale 69,325 69,745 70,225 70,450 70,125 69,725 70,500 70,875 67,850 68,725 68,370 69,480

Total Revenue 69,325 69,745 70,225 70,450 70,125 69,725 70,500 70,875 67,850 68,725 68,370 69,480
Cost of goods Sold
Material 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Labor 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300
Total cost of Goods
sold 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300
Gross income
38,025 38,445 38,925 39,150 38,825 38,425 39,200 39,575 36,550 37,425 37,070 38,180
Operating Expense
Marketing expense
400 400 400 400 400 400 400 400 400 400 400 400
Rent
6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation
2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545
Total Operating
Expense
9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445

Net income before

operation
28,580 29,000 29,480 29,705 29,380 28,980 29,755 30,130 27,105 27,980 27,625 28,735
Total Operating
income - - - - - - - - - - - -

Taxes
28,580 29,000 29,480 29,705 29,380 28,980 29,755 30,130 27,105 27,980 27,625 28,735
income taxes 20%
5,716 5,800 5,896 5,941 5,876 5,796 5,951 6,026 5,421 5,596 5,525 5,747
year
22,864 23,200 23,584 23,764 23,504 23,184 23,804 24,104 21,684 22,384 22,100 22,988
Retained Earning
beginning of the months
21,118 43,982 67,182 90,766 114,530 138,034 161,218 185,022 209,126 230,810 253,194 275,294
Retained Earnings 43,982 67,182 90,766 114,530 138,034 161,218 185,022 209,126 230,810 253,194 275,294 298,282
Year 5th

Revenue
Sale
69,225 70,245 69,380 69,330 68,975 69,445 70,025 70,580 70,895 69,290 69,850 69,995
Total Revenue
69,225 70,245 69,380 69,330 68,975 69,445 70,025 70,580 70,895 69,290 69,850 69,995
Cost of goods Sold

Material
20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Labor
5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead
6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275
Total cost of Goods
sold
31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275
Gross income
37,950 38,970 38,105 38,055 37,700 38,170 38,750 39,305 39,620 38,015 38,575 38,720
Operating Expense
Marketing expense
350 350 350 350 350 350 350 350 350 350 350 350
Rent
6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation
2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545

Total Operating
Expense
9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395
Net income before

operation
28,555 29,575 28,710 28,660 28,305 28,775 29,355 29,910 30,225 28,620 29,180 29,325
Other income(expense)
- - - - - - - - - - - -
Interest expense
- - - - - - - - - - - -
Total Operating
income
- - - - - - - - - - - -

Taxes
28,555 29,575 28,710 28,660 28,305 28,775 29,355 29,910 30,225 28,620 29,180 29,325
income taxes 20%
5,711 5,915 5,742 5,732 5,661 5,755 5,871 5,982 6,045 5,724 5,836 5,865
year
22,844 23,660 22,968 22,928 22,644 23,020 23,484 23,928 24,180 22,896 23,344 23,460
Retained Earning
beginning of the months 21,118 43,962 67,622 90,590 113,518 136,162 159,182 182,666 206,594 230,774 253,670 277,014

Balance Sheet
YEAR 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
ASSET
Curent Assets
Cash 667,435 600,459 597,345 583,083 580,020 592,034 579,642 582,405 573,014 534,154 556,235 587,042
Account Receivable - - - - - - - - - - - -
Inventories (Ending
Inventory) 5,433 6,231 7,402 6,397 7,144 4,873 4,235 4,988 5,063 6,709 5,698 4,322
Total Current Assets 672,868 594,228 604,747 589,480 587,164 596,907 583,877 533,393 578,077 540,863 561,933 591,364
Non Current Assets

Property and Equipment
Machinery and Equipment 157,500 157,500 157,500 157,500 157,500 157,500 157,500 157,500 157,500 157,500 157,500 157,500
Total Property and
Equipment - 0 - - - - - - - - - -
Less: Accumulated
Depreciation 2,346 4,692 7,038 9,384 11,730 14,076 16,422 18,768 21,114 23,460 25,806 28,152
Total non current asset 159,846 152,808 150,462 148,116 145,770 143,424 141,078 138,732 136,386 134,040 131,694 129,348
TOTAL ASSETS 832,714 747,036 755,209 737,596 732,934 740,331 724,955 672,125 714,463 674,903 693,627 720,712
LIABILITY AND EQUITY

LIABILITY
Current Liability
Accounts Payable - - - - - - - - - - - -
Wages Payable - - - - - - - - - - - -
Taxes Payable -2,381 -1,210 -2,739 -2,530 -2,559.2 -806 -511.4 -177.8 138.6 -2,139 396.8 1,310.4
Total Current Liabilities -2,381 -1,210 -2,739 -2,530 -2,559.2 -806 -511.4 -177.8 138.6 -2,139 396.8 1,310.4
Non Current Liability - - - - - - - - - - - -

Long-Term Liability
Long Term Debt - - - - - - - - - - - -
Total Long-term Liability - - - - - - - - - - - -
Total Liabilities -2,381 -1,210 -2,739 -2,530 -2,559.2 -806 -511.4 -177.8 138.6 -2,139 396.8 1,310.4
EQUITY
Capital (asstet-liability) - - - - - - - - - - - -
Retaines Earnings -14,286 -37,981 -54,416 -69,596 -84,951.2 -89,787.2 -92,855.6 -93,922.4 -93,368 -106,202 -104,614.8 -99,373.2
Total Equity -14,286 -37,981 -54,416 -69,596 -84,951.2 -89,787.2 -92,855.6 -93,922.4 -93,368 -106,202 -104,614.8 -99,373.2
Total liabilities & Equity -16,667 -39,191 -57,155 -72,126 -87,4744 -90,593.2 -93,397 -94,100,2 -93,506.6 -108,341 -104,218 -98,062.8
ASSET
Curent Assets
Cash 223,230

213,411 221,137 235,479 242,570 224,611 217,453 209,812 197,754 207,307 189,314 193,612
Inventories (Ending
Inventory) 4,981 4,634 5,935 5,485 5,688 5,036 4,892 4,994 5,024 5,692 4,783 4,324
Non Current Assets

Total Property and Equipment - - - - - - - - - - - -

Less: Accumulated
Depreciation 4,465 6,515 8,365 10,215 12,065 13,915 15,765 17,615 19,465 21,315 23,165 25,015
TOTAL ASSETS 797,266 800,087 820,377 844,132 861,288 854,156 856,755 858,543 856,575 876,120 867,784 182,515
LIABILITY
Current Liability
Wages Payable - - - - - - - - - - - -
Taxes Payable 1,477 265 977 1,351 1,834.2 1,157.6 1,687.8

1,775.8 1,167.8 1,480.6 1,536.8 2,307
Total Current Liabilities 1,477 1,775.8 265 1,167.8 977 1,351 1,480.6 1,536.8 1,834.2 1,157.6 1,687.8 2,307
Non Current Liability

Long-Term Liability
Long Term Debt - - - - - -- - - - - - -
Total Liabilities 1,477 1,775.8 265 1,167.8 977 1,351 1,480.6 1,536.8 1,834.2 1,157.6 1,687.8 2,307
EQUITY
-
Retaines Earnings -93,465.2 -86,362 -85,302 -80,630.8 -76,722.8 -71,318.8 -65,396.4 -59,249.2 -51,912.4 -47,282 40,530.8 -31,302.8
-
Total Equity -93,465.2 -86,362 -85,302 -80,630.8 -76,722.8 -71,318.8 -65,396.4 -59,249.2 -51,912.4 -47,282 40,530.8 -31,302.8
Total liabilities & Equity -91,988.2 -84,586.2 -85,037 -79,463 -75,745.8 -69,967.8 -63,9158 -57,712.4 -50,078.2 -46,124.4 -38,843 -28,995.8
ASSET
Curent Assets
Cash 230,814 245,803 248,234 248,934 249,234 281,674 295,744 300,413 310,394 298,634 332,443 342,134

Inventories (Ending
Inventory) 4,321 4,821 5,423 5,539 5,424 4,923 4,925 4,823 4,657 5,034 4,923 4,898
Non Current Assets


Less: Accumulated
Depreciation 26,865 28,715 30,565 32,415 34,265 36,115 37,965 39,815 41,665 43,515 45,365 47,215
TOTAL ASSETS 419,500 436,839 441,722 444,388 446,423 480,212 496,134 502,551 514,216 534,502 540,231 551,747
LIABILITY
Current Liability
Wages Payable - - - - - - - - - - - -
Taxes Payable 5,785 5,881 5,951 5,982 5,806 5,388 5,281.2 2,481 3,787 4,242 4,342 4,507
Total Current Liabilities 5,785 5,881 5,951 5,982 5,806 5,388 5,281.2 2,481 3,787 4,242 4,342 4,507


Long-Term Liability
Long Term Debt - - - - - - - - - - - -
Total Liabilities 5,785 5,881 5,951 5,982 5,806 5,388 5,281.2 2,481 3,787 4,242 4,342 4,507
EQUITY
Retaines Earnings กําไรสะสม -8,162.8 31,686.8 -7,882.8 31,810.8 -8,586.8 30,138.8 -9,014 18,938 -3,790 20,758 -3,090 21,118
Total Equity -8,162.8 31,686.8 -7,882.8 31,810.8 -8,586.8 30,138.8 -9,014 18,938 -3,790 20,758 -3,090 21,118
Total liabilities & Equity -2,377.8 37,57.8 -1,931.8 37,792.8 -2,780.8 35,526.8 -3,732.8 21,419 -3 25,000 1,252 15,625
ASSET
Curent Assets
Cash 351,034 360,491 341,241 345,254 349,631 369,133 371,852 395,815 400,912 410,493 418,642 423,091
Inventories (Ending
Inventory) 4,634 4,095 5,341 5,532 5,435 4,278 4,356 4,557 4,981 5,105 4,834 4,724

Non Current Assets


Less: Accumulated
Depreciation 49,065 50,914 52,765 54,615 56,465 58,315 60,165 62,015 63,865 65,715 67,565 69,415
TOTAL ASSETS 562,233 573,000 556,847 562,901 569,031 589,226 647,873 619,887 627,258 638,813 648,541 654,730
LIABILITY
Current Liability
Wages Payable - - - - - - - - - - - -
Taxes Payable 5,716 5,800 5,896 5,941 5,876 5,796 5,951 6,026 5,421 5,596 5,525 5,747
Total Current Liabilities 5,716 5,800 5,896 5,941 5,876 5,796 5,951 6,026 5,421 5,596 5,525 5,747

Long-Term Liability

Long Term Debt - - - - - - - - - - - -

Total Liabilities 5,716 5,800 5,896 5,941 5,876 5,796 5,951 6,026 5,421 5,596 5,525 5,747
EQUITY
Retaines Earnings กําไรสะสม 43,982 67,182 90,766 114,530 138,034 161,218 185,022 209,126 230,810 253,194 275,294 298,282
Total Equity 43,982 67,182 90,766 114,530 138,034 161,218 185,022 209,126 230,810 253,194 275,294 298,282
Total liabilities & Equity 49,698 72,982 96,662 120,471 143,910 167,014 190,973 215,152 236,231 258,790 280,819 304,029
ASSET
Curent Assets
Cash 432,194 439,653 402,549 405,983 408,842 420,414 435,083 455,982 440,914 400,421 418,425 433,031
Inventories (Ending
Inventory) 4,845 4,995 5,431 5,595 5,424 4,425 4,561 4,398 4,923 5,281 4,425 4,520
Non Current Assets

Less: Accumulated
Depreciation 71,265 73,115 74,965 76,815 78,665 80,515 82,365 84,215 86,065 87,915 89,765 91,615
TOTAL ASSETS 665,804 675,263 640,445 645,893 65,431 662,854 679,509 702,095 689,402 651,117 670,115 686,666
LIABILITY
Current Liability
Wages Payable - - - - - - - - - - - -
Taxes Payable 5,711 5,915 5,742 5,732 5,661 5,755 5,871 5,982 6,045 5,724 5,836 5,865

Long-Term Liability
Long Term Debt - - - - - - - - - - - -
EQUITY
Retaines Earnings 43,982 67,182 90,590 113,518 136,162 159,182 182,666 206,594 230,774 253,670 277,014 300,474

Total Equity 43,982 67,182 90,590 113,518 136,162 159,182 182,666 206,594 230,774 253,670 277,014 300,474

Chapter 5: Financial analysis

Income Statement
Year1st January February March April May June July August September October November December
Revenue
Sale 28,890 34,745 27,099 28,145 27,999 36,765 38,238 39,906 41,488 30,100 42,779 47,347
Total Revenue 28,890 34,745 27,099 28,145 27,999 36,765 38,238 39,906 41,488 30,100 42,779 47,347
Cost of goods Sold
Direct Material 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Direct Labor 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300
Total cost of Goods
sold 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300
Gross income -2,410 3,445 -4,201 -3,155 -3,301 5,465 6,938 8,606 10,188 -1,200 11,479 16,047
Operating Expense
Rent 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation

2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545
Total Operating
Expense 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495
Net income before

interest & Tax -11,905 -6,050 -13,696 -12,650 -12,796 -4,030 -2,557 -889 693 -10,695 1,984 6,552
Total Operating
income - - - - - - - - - - - -

Taxes -11,905 -6,050 -13,696 -12,650 -12,796 -4,030 -2,557 -889 693 -10,695 1,984 6,552
income taxes 20% -2,381 -1,210 -2,739 -2,530 -2,559.2 -806 -511.4 -177.8 138.6 -2,139 396.8 1,310.4
year -14,286 -7,260 -16,435 -15,180 -15,355.2 -4,836 -3,068.4 -1,066.8 554.4 -12,834 1,587.2 5,241.6
Retained Earning
beginning of the months - -14,286 -37,981 -54,416 -69,596 -84,951.2 -89,787.2 -92,855.6 -93,922.4 -93,368 -106,202 -104,614.8
-
Retained Earnings -14,286 -37,981 -54,416 -69,596 -84,951.2 -89,787.2 -92,855.6 -93,922.4 -93,368 -106,202 104,614.8 -99,373.2

Year2nd January February March April May June July August September October November December
Revenue
Sale 48,180 49,674 42,120 46,634 45,680 47,550 48,198 48,479 49,966 46,583 49,234 52,330
Total Revenue 48,180 49,674 42,120 46,634 45,680 47,550 48,198 48,479 49,966 46,583 49,234 52,330
Cost of goods Sold
Material 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Labor 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300
Total cost of Goods
sold 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300
Gross income 16,880 18,374 10,820 15,334 14,380 16,250 16,898 17,179 18,666 15,283 17,934 21,030
Operating Expense
Rent 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545
Total Operating
Expense 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495

Net income before

operation 7,385 8,879 1,325 5,839 4,885 6,755 7,403 7,684 9,171 5,788 8,439 11,535
Total Operating
income - - - - - - - - - - - -
Income (Loss) Before -

Taxes 7,385 8,879 1,325 5,839 4,885 6,755 7,403 7,684 9,171 5,788 8,439 11,535
income taxes 20% 1,477 1,775.8 265 1,167.8 977 1,351 1,480.6 1,536.8 1,834.2 1,157.6 1,687.8 2,307
year 5,908 7,103.2 1,060 4,671.2 3,908 5,404 5,922.4 6,147.2 7,336.8 4,630.4 6,751.2 9,228
Retained Earning
beginning of the months -99,373.2 -93,465.2 -86,362 -85,302 -80,630.8 -76,722.8 -71,318.8 -65,396.4 -59,249.2 -51,912.4 -47,282 -40,530.8
Retained Earnings -93,465.2 -86,362 -85,302 -80,630.8 -76,722.8 -71,318.8 -65,396.4 -59,249.2 -51,912.4 -47,282 -40,530.8 -31,302.8

Year3rd January February March April May June July August September October November December
Revenue
Sale 69,745 70,225 70,575 70,730 69,850 67,760 67,280 53,225 59,755 62,030 62,530 63,355
Total Revenue 69,745 70,225 70,575 70,730 69,850 67,760 67,280 53,225 59,755 62,030 62,530 63,355
Cost of goods Sold
Material 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Labor 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325
Total cost of Goods
sold 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325 31,325
Gross income 38,420 38,900 39,250 39,405 38,525 36,435 35,955 21,900 28,430 30,705 31205 32030
Operating Expense
Rent 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545

Total Operating
Expense 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495 9,495
Net income before

operation 28,925 29,405 29,755 29,910 29,030 26,940 26,406 12,405 18,935 21,210 21,710 22,535
Total Operating
income - - - - - - - - - - - -

Taxes 28,925 29,405 29,755 29,910 29,030 26,940 26,406 12,405 18,935 21,210 21,710 22,535
income taxes 20% 5,785 5,881 5,951 5,982 5,806 5,388 5,281.2 2,481 3,787 4,242 4,342 4,507

year 23,140 23,524 23,804 23,928 23,224 21,552 21,124.8 9,924 15,148 16,968 17,368 18,028
Retained Earning
beginning of the months -31,302.8 -8162.8 31,686.8 -7,882.8 31,810.8 -8,586.8 30,138.8 -9,014 18,938 -3,790 20,758 -3090
Retained Earnings -8,162.8 31,686.8 -7,882.8 31,810.8 -8,586.8 30,138.8 -9,014 18,938 -3,790 20,758 -3,090 21,118

Year4th February March April May June July August September October November December
Revenue
Sale 69,325 69,745 70,225 70,450 70,125 69,725 70,500 70,875 67,850 68,725 68,370 69,480
Total Revenue 69,325 69,745 70,225 70,450 70,125 69,725 70,500 70,875 67,850 68,725 68,370 69,480
Cost of goods Sold
Material 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Labor 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300
Total cost of Goods
sold 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300 31,300
Gross income
38,025 38,445 38,925 39,150 38,825 38,425 39,200 39,575 36,550 37,425 37,070 38,180
Operating Expense
Marketing expense
400 400 400 400 400 400 400 400 400 400 400 400
Rent
6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation
2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545

Total Operating Expense

9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445 9,445
Net income before

operation
28,580 29,000 29,480 29,705 29,380 28,980 29,755 30,130 27,105 27,980 27,625 28,735
Total Operating
income - - - - - - - - - - - -

Taxes
28,580 29,000 29,480 29,705 29,380 28,980 29,755 30,130 27,105 27,980 27,625 28,735
income taxes 20%
5,716 5,800 5,896 5,941 5,876 5,796 5,951 6,026 5,421 5,596 5,525 5,747
year
22,864 23,200 23,584 23,764 23,504 23,184 23,804 24,104 21,684 22,384 22,100 22,988
Retained Earning
beginning of the months
21,118 43,982 67,182 90,766 114,530 138,034 161,218 185,022 209,126 230,810 253,194 275,294

Year 5th
Revenue
Sale
69,225 70,245 69,380 69,330 68,975 69,445 70,025 70,580 70,895 69,290 69,850 69,995
Total Revenue
69,225 70,245 69,380 69,330 68,975 69,445 70,025 70,580 70,895 69,290 69,850 69,995
Cost of goods Sold

Material
20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Labor
5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
MFG overhead
6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275 6,275
Total cost of Goods
sold
31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275 31,275
Gross income
37,950 38,970 38,105 38,055 37,700 38,170 38,750 39,305 39,620 38,015 38,575 38,720
Operating Expense
Marketing expense
350 350 350 350 350 350 350 350 350 350 350 350
Rent
6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500
Depreciation 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545

Total Operating
Expense
9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395 9,395
Net income before

operation
28,555 29,575 28,710 28,660 28,305 28,775 29,355 29,910 30,225 28,620 29,180 29,325
Other income(expense)
- - - - - - - - - - - -
Interest expense
- - - - - - - - - - - -
Total Operating
income
- - - - - - - - - - - -

Taxes
28,555 29,575 28,710 28,660 28,305 28,775 29,355 29,910 30,225 28,620 29,180 29,325
income taxes 20%
5,711 5,915 5,742 5,732 5,661 5,755 5,871 5,982 6,045 5,724 5,836 5,865
year
22,844 23,660 22,968 22,928 22,644 23,020 23,484 23,928 24,180 22,896 23,344 23,460

Retained Earning beginning of

the months
21,118 43,962 67,622 90,590 113,518 136,162 159,182 182,666 206,594 230,774 253,670 277,014

Balance Sheet
ASSET
Curent Assets
Cash 667,435 600,459 597,345 583,083 580,020 592,034 579,642 582,405 573,014 534,154 556,235 587,042
Inventories (Ending
Inventory) 5,433 6,231 7,402 6,397 7,144 4,873 4,235 4,988 5,063 6,709 5,698 4,322
Non Current Assets

Total Property and
Equipment - 0 - - - - - - - - - -
Less: Accumulated
Depreciation 2,346 4,692 7,038 9,384 11,730 14,076 16,422 18,768 21,114 23,460 25,806 28,152
TOTAL ASSETS 832,714 747,036 755,209 737,596 732,934 740,331 724,955 672,125 714,463 674,903 693,627 720,712
LIABILITY

Current Liability
Wages Payable - - - - - - - - - - - -
Taxes Payable -2,381 -1,210 -2,739 -2,530 -2,559.2 -806 -511.4 -177.8 138.6 -2,139 396.8 1,310.4
Total Current Liabilities -2,381 -1,210 -2,739 -2,530 -2,559.2 -806 -511.4 -177.8 138.6 -2,139 396.8 1,310.4
Non Current Liability - - - - - - - - - - - -

Long-Term Liability
Long Term Debt - - - - - - - - - - - -
Total Liabilities -2,381 -1,210 -2,739 -2,530 -2,559.2 -806 -511.4 -177.8 138.6 -2,139 396.8 1,310.4
EQUITY
Retaines Earnings -14,286 -37,981 -54,416 -69,596 -84,951.2 -89,787.2 -92,855.6 -93,922.4 -93,368 -106,202 -104,614.8 -99,373.2
Total Equity -14,286 -37,981 -54,416 -69,596 -84,951.2 -89,787.2 -92,855.6 -93,922.4 -93,368 -106,202 -104,614.8 -99,373.2
Total liabilities & Equity -16,667 -39,191 -57,155 -72,126 -87,4744 -90,593.2 -93,397 -94,100,2 -93,506.6 -108,341 -104,218 -98,062.8

ASSET
Curent Assets
Cash 223,230 213,411 221,137 235,479 242,570 224,611 217,453 209,812 197,754 207,307 189,314 193,612
Inventories (Ending
Inventory) 4,981 4,634 5,935 5,485 5,688 5,036 4,892 4,994 5,024 5,692 4,783 4,324
Non Current Assets


Less: Accumulated
Depreciation 4,465 6,515 8,365 10,215 12,065 13,915 15,765 17,615 19,465 21,315 23,165 25,015
TOTAL ASSETS 797,266 800,087 820,377 844,132 861,288 854,156 856,755 858,543 856,575 876,120 867,784 182,515
LIABILITY
Current Liability
Accounts Payable - - - - - - - - - - -

Wages Payable - - - - - - - - - - - -
Taxes Payable 1,477 1,775.8 265 1,167.8 977 1,351 1,480.6 1,536.8 1,834.2 1,157.6 1,687.8 2,307
Total Current Liabilities 1,477 1,775.8 265 1,167.8 977 1,351 1,480.6 1,536.8 1,834.2 1,157.6 1,687.8 2,307

Long-Term Liability
Long Term Debt - - - - - -- - - - - - -
Total Liabilities 1,477 1,775.8 265 1,167.8 977 1,351 1,480.6 1,536.8 1,834.2 1,157.6 1,687.8 2,307
EQUITY
-
Retaines Earnings -93,465.2 -86,362 -85,302 -80,630.8 -76,722.8 -71,318.8 -65,396.4 -59,249.2 -51,912.4 -47,282 40,530.8 -31,302.8
-
Total Equity -93,465.2 -86,362 -85,302 -80,630.8 -76,722.8 -71,318.8 -65,396.4 -59,249.2 -51,912.4 -47,282 40,530.8 -31,302.8
Total liabilities & Equity -91,988.2 -84,586.2 -85,037 -79,463 -75,745.8 -69,967.8 -63,9158 -57,712.4 -50,078.2 -46,124.4 -38,843 -28,995.8

ASSET
Curent Assets
Cash 230,814 245,803 248,234 248,934 249,234 281,674 295,744 300,413 310,394 298,634 332,443 342,134
Inventories (Ending
Inventory) 4,321 4,821 5,423 5,539 5,424 4,923 4,925 4,823 4,657 5,034 4,923 4,898
Non Current Assets


Less: Accumulated
Depreciation 26,865 28,715 30,565 32,415 34,265 36,115 37,965 39,815 41,665 43,515 45,365 47,215
TOTAL ASSETS 419,500 436,839 441,722 444,388 446,423 480,212 496,134 502,551 514,216 534,502 540,231 551,747
LIABILITY
Current Liability

Wages Payable - - - - - - - - - - - -
Taxes Payable 5,785 5,881 5,951 5,982 5,806 5,388 5,281.2 2,481 3,787 4,242 4,342 4,507
Total Current Liabilities 5,785 5,881 5,951 5,982 5,806 5,388 5,281.2 2,481 3,787 4,242 4,342 4,507

Long-Term Liability
Long Term Debt - - - - - - - - - - - -
Total Liabilities 5,785 5,881 5,951 5,982 5,806 5,388 5,281.2 2,481 3,787 4,242 4,342 4,507
EQUITY
Retaines Earnings กําไรสะสม -8,162.8 31,686.8 -7,882.8 31,810.8 -8,586.8 30,138.8 -9,014 18,938 -3,790 20,758 -3,090 21,118
Total Equity -8,162.8 31,686.8 -7,882.8 31,810.8 -8,586.8 30,138.8 -9,014 18,938 -3,790 20,758 -3,090 21,118
Total liabilities & Equity -2,377.8 37,57.8 -1,931.8 37,792.8 -2,780.8 35,526.8 -3,732.8 21,419 -3 25,000 1,252 15,625

ASSET
Curent Assets
Cash 351,034 360,491 341,241 345,254 349,631 369,133 371,852 395,815 400,912 410,493 418,642 423,091
Inventories (Ending
Inventory) 4,634 4,095 5,341 5,532 5,435 4,278 4,356 4,557 4,981 5,105 4,834 4,724
Non Current Assets


Less: Accumulated
Depreciation 49,065 50,914 52,765 54,615 56,465 58,315 60,165 62,015 63,865 65,715 67,565 69,415
TOTAL ASSETS 562,233 573,000 556,847 562,901 569,031 589,226 647,873 619,887 627,258 638,813 648,541 654,730
LIABILITY
Current Liability

Wages Payable - - - - - - - - - - - -
Taxes Payable 5,716 5,800 5,896 5,941 5,876 5,796 5,951 6,026 5,421 5,596 5,525 5,747

Long-Term Liability
Long Term Debt - - - - - - - - - - - -
EQUITY
Retaines Earnings กําไรสะสม 43,982 67,182 90,766 114,530 138,034 161,218 185,022 209,126 230,810 253,194 275,294 298,282
Total Equity 43,982 67,182 90,766 114,530 138,034 161,218 185,022 209,126 230,810 253,194 275,294 298,282

ASSET
Curent Assets
Cash 432,194 439,653 402,549 405,983 408,842 420,414 435,083 455,982 440,914 400,421 418,425 433,031
Inventories (Ending
Inventory) 4,845 4,995 5,431 5,595 5,424 4,425 4,561 4,398 4,923 5,281 4,425 4,520
Non Current Assets

Less: Accumulated
Depreciation 71,265 73,115 74,965 76,815 78,665 80,515 82,365 84,215 86,065 87,915 89,765 91,615
TOTAL ASSETS 665,804 675,263 640,445 645,893 65,431 662,854 679,509 702,095 689,402 651,117 670,115 686,666
LIABILITY
Current Liability
Wages Payable - - - - - - - - - - - -
Taxes Payable 5,711 5,915 5,742 5,732 5,661 5,755 5,871 5,982 6,045 5,724 5,836 5,865


Long-Term Liability
Long Term Debt - - - - - - - - - - - -
EQUITY
Retaines Earnings 43,982 67,182 90,590 113,518 136,162 159,182 182,666 206,594 230,774 253,670 277,014 300,474
Total Equity 43,982 67,182 90,590 113,518 136,162 159,182 182,666 206,594 230,774 253,670 277,014 300,474

6. Risk Management
6.1Business Risk
The Problem of Thai political has affect to many past of risk factor. It makes
people careful to pay. Although the more company’s goods will low price and high
quality but it not confirms that people will pay for it. Addition the same goods near Mae
Fah Luang University have lower price then customer will look the more company’s
goods are have more price by not attend to quality of good.
There is important thing that make many shop in front of MFU off that is when
summer there aren’t people to come in the shop while the shop must pay expense.
TMC have shop through internet but there are mistake between transformation,
credit, transport fee, and high risk to cheat.
Even if The More Company looks strong image, it is make people look business
higher than they can take or fear to come in the shop. Selling men clothes and women
clothes together in the same area is hard to welcome men in to the shop.
Have many clothes shop in front of MFU. They have a limited style and no new
style trendy. Some take them goods from Mae Sai and sell in higher price. Some take
same goods a lot. The More Company is different. We make strong Image by trendy,
beautiful, satisfy and listen to customer thinking, online selling.
6.2 Financial Risk

Financial risk of The More Company have not customer when summer season
because more customer of business is MFU’s students and they back home in summer.
For a while, business will pay many expenses such as build rent and overhead.
The More Company will have capital for sell goods from Bangkok and pay for
transport. If capital not good working, business may lose and have more debt.
Buying and selling through internet is good way, convenient but have more risk
too. The way that have mistake about order, can’t checking buyer, size, transport fee,
credit. Anything isn’t make sure that business is not defrauded.

Chapter 7: Summary
There is almost about price of goods although the price is suitable with quality
because many clothes shop in front of MFU are low price and low capital. People not
attend to quality if it is the same goods because economic is higher expense.
People may see business higher that them can pay for some clothes and not come
to shop and harder when summer season.
Business will pay money every day every month while some day or more have
not customer buy goods.

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Project Feasibility Study and Evaluation

The More Company

Miss Ruedeewan Pumkmuth 4831203164

Miss Napathanan Iemsri 4831205226

Mr. Prarinya Torsri 4931205075

Miss Patsamon Singto 4931205089

Miss Pitinart Batpim 4931207071

Miss Pattawan Kaewkan 4931207076

Miss Autcharaporn Ju-ngam 4931207126

Mr. Prasert Pisit 4931207132

Mae Fah Luang University

The More Company

Background and Significance of the Project

Week Week Week Week Week Week Week Week Week

Chapter 2: Industry Profile

Fashion is the style and custom prevalent at a

given time. In its most common usage however,

"fashion" describes the popular clothing style.

Many fashions are popular in many cultures at

any given time. Important is the idea that the course

• Management, management styles and different ways of organizing

Ten 16th century portraits of German or Italian

gentlemen may show ten entirely different hats,

and at this period national differences were at

their most pronounced, as Albrecht Dürer recorded

in his actual or composite contrast of Nuremberg

and Venetian fashions at the close of the 15th

century (illustration, right). The "Spanish style"

An important part of fashion is fashion journalism. Editorial critique and commentary

In 2005, the World Intellectual Property Organization (WIPO) held a conference

citizen, matron, curule magistrate, emperor, general, workman, slave

III. Undergarments: We do not know a

basic tunic equestrian tunic senatorial tunic

The toga was the national garment of Rome; in the

1.2 The main purposes of clothes

Hygiene is another purpose of clothes, especially of the underwear. It protects

Thailand is one of the world's leading manufacturers of ready-to-wear

3. Product in general in general

Chapter 3 Market Analysis Feasibility Study

1.1c Social and Environment

1.2 Competition Analysis (3C Analysis)

1.2a Competitor Analysis

Competitor Strong point

1.2b Customer Analysis

1.3c Competitive Analysis

Threat of new entrances: new entrance is the begin of investment in the

Bargaining power of suppliers: We have many suppliers to sell the costumes

Bargaining power of buyer: nowadays, have many shop costumes then

3. Marketing Mix Strategy

Sale Forecast in 2nd year

Sale Forecast in 3rd year

Sale Forecast in 4th year

Sale Forecast in 5th year

Chapter 4: Technical Feasibility Study

1.1 Product Characteristics

1.2 Production / Service Process

1.4 Facility Layout

1.5 Machine / Tools / Equipment

1.6 Logistic management

1.7 Facility management

1. The building rental rate in 3 months 19,500 baht

Total cost of investment 157,500 baht