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Safe Wold Save Life

Safe Wold Save Life

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Sections

  • Chapter 1: Introduction
  • 1.1 Background and Significance of the Project
  • 1.2 Project Objective:
  • 1.3 Benefits of Project:
  • 1.4 Operations Methods
  • Chapter 2 Industry Profile
  • 2.1 Nature of Industry
  • 2.1.1 Para rubber tree comes in Thailand
  • 2.2 Situation of Industry
  • 2.3 Product
  • 2.4 Vision
  • 2.5 Mission
  • 2.6 Strategy
  • 2.6.1 Corporate Level
  • Chapter 3 Market Feasibility Study
  • 3.1 Market Analysis
  • 3.1.1 General Environment Analysis
  • 3.2 Sales forecast and Profit Estimation
  • 3.3 Conclusion
  • Chapter 4 Technical Feasibility Study
  • 4.1 Production and Operations Analysis
  • 4.1.1 Product Characteristics
  • 4.1.2 Service Process
  • Step Service Process
  • 4.1.3 Location
  • 4.1.4 Facility Layout
  • 4.1.5 Machine/Tools/Equipments
  • 4.1.6 Logistics Management
  • 4.1.7 Facility Management
  • 4.1.8 Machine/Tools/Equipments
  • 4.2 Cost of Equipment
  • 4.3 Investment Cost
  • 4.3.2 Operating Cost
  • 4.3.3 Depreciation
  • 4.4 Management Analysis
  • 4.4.1 Organization Management
  • 4.4.2 Organization Chart
  • 4.4.3 Administration Cost
  • 4.5 Conclusion
  • Chapter 5 Finance Analysis
  • 5.1 Loans
  • 5.2 Income Statement
  • 5.3 Cash Flow Statement
  • 5.4 Balance Sheet

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2
Preface


Old rubber plantation in the country's 14 provinces and three eastern provinces
but the current expansion has grown from rubber plantation to a new tire in the
Northeast, North and Central. Rubber is a product which is causing income to farmers.
But in the new planting rubber farmers lack experience also includes the environment,
rainfall difference with the original rubber planting. The technology would have
differences. Of the report has information about research in the area planted to rubber
planting new Including the technology used in manufacturing and information related to
rubber as well. So the report is confident that this book reports will benefit research on
rubber to rubber and future agricultural production will be needed to market and abroad.
And this may help increase knowledge to the farmers in rubber production to be as
desired.








Miss Rutcharin Kawong
Organizer























3
Content

Preface 1
Content 2
Chapter 1 Introduction 5
1.1 Background and Significance of the Project 6
1.2 Project objectives 11
1.3 Benefits of project 11
1.4 Operations methods 11
1.5 Time frame of study 13
Chapter 2 Industry Profile 14
2.1 Nature of Industry 15
2.1.1 Para rubber Tree come in Thailand 16
2.2. Situation of Industry 16
2.3 Product 20
2.4 Vision 28
2.5 Mission 28
2.6 Strategy 28
2.6.1 Corporate Level. 28
2.6.2 Business Strategy 28
2.6.3 Functional Strategy 29
Chapter 3 Marketing Feasibility Study 30
3.1 Marketing Analysis 31
3.1.1 General Environment Analysis 31
3.1.2 Competition Analysis (3C Analysis) 41
3.2 Sale fore cast and Profit Estimate 42
3.3 Conclusion 45
Chapter 4 Technical Feasibility Study 46
4.1 Production and Operation Analysis 47
4.1.1 Product characteristics 47
4.1.2 Service Process 50
4.1.3 Location 51
4
4.1.4 Facility Layout 53
4.1.5 Machine/Tools/Equipment 57
4.1.6 Logistics Management 65
4.1.4 Facility Management 73
4.2.1 Machine/Tools/Equipment 73
4.2 Cost of Equipment 74
4.3 Investment Cost 77
4.3.1 Equipments & Tools 77
4.3.2 Operating Cost 78
4.3.3 Depreciation 79
4.4 Management Analysis 93
4.4.1 Organization Management 93
4.4.2 Organization Chart 93
4.4.3 Administration Cost 95
4.5 Conclusion 108
Chapter 5 Financial Analysis 109
5.1 Loans 110
5.2 Income Statement 112
5.3 Cash Flow Statement 119
5.4 Balance Sheet 133

















5















Chapter 1: Introduction

























6

1.1 Background and Significance of the Project



Rubber tree the most important for Thai economical plant which have the
relationship and the life of a Thai come to since ancient count hundred year with the
worth and the importance of the rubber tree that are both of the plant which take care
the environment still important economical plant do the income gives with the country
is inferior rice the components is all of the rubber tree can bring invent create to the
products takes care the nature friendly with the environment such as lead comes to
invent is handicraft work cause a crow cooperates united in the community and cause
the income. Seed rubber tree lead comes to separate fluently it O-diesel unless will get
use the produce from rubber that make tree has been born immense worth already still
make order oil reduction from the foreign countries build the income to the community
again the one way with various advantages of the rubber tree etc. the wood that is
worthy both economical of and have the property in the helping can decrease world hot
condition directly from the education of zero research Chacherngsao. The rubber tree
has the property has can to absorb the carbon dioxide many more 1.72 a metric ton / a
farm is / year. Now Thailand has the area in growing more 14.35 million a farm which
can absorb the carbon dioxide in the air help decrease gas glass house abandonment
have to the atmosphere year vacates many 16.54 more a metric ton.
(http://orasirii.blogspot.com/2009/10/1.html)
























7
Table 1.1 (Thailand rubber latex price average monthly 2003 – 2009 at Central
Rubber Market Hadyai District Songkra Province)



Month 2003 2004 2005 2006 2007 2008 2009
January 34.55 42.94 40.32 68.90 67.50 80.15 46.32
February 37.31 44.06 43.90 73.47 74.84 83.61 46.37
March 41.13 47.25 46.25 75.20 72.24 81.83 46.46
April 39.05 49.09 47.64 67.98 75.33 83.83 51.64
May 38.38 50.53 50.24 88.89 76.87 92.30 54.46
June 39.05 52.10 56.13 97.58 72.43 100.56 52.13
July 37.75 47.40 64.85 84.92 63.67 100.98 54.07
August 39.28 46.28 60.66 73.17 66.60 92.40 63.44
September 40.35 46.37 64.23 59.50 67.92 91.93 66.82
October 46.68 47.32 64.46 60.54 73.27 61.20 71.31
November 45.24 44.89 59.97 51.02 78.46 53.29 76.80
December 43.54 41.55 64.07 54.99 76.54 36.75 83.65
Average
40.19 46.65 55.23 71.35 72.14 79.90 59.46














8
Figure 1.1 (Thailand rubber latex price average monthly 2003 – 2009 at Central
Rubber Market Hadyai District Songkra Province)


























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2003 2004 2005 2006 2007 2008 2009
Thailand rubber latex price average monthly 2003 – 2009 at
Central Rubber Market Hadyai District Songkra Province
9
Table 1.2 (Thailand rubber is fresh price average monthly 2003 – 2009 at Central
Rubber Market Hadyai District Songkra Province)


Month 2003 2004 2005 2006 2007 2008 2009
January 31.99 39.27 36.40 65.28 64.59 77.05 41.11
February 35.61 43.20 43.08 71.21 72.45 82.14 47.21
March 40.16 45.66 47.69 76.48 74.23 77.98 52.70
April 39.51 46.37 47.96 76.65 73.24 77.50 52.70
May 37.63 47.77 48.02 82.36 73.05 86.81 52.18
June 38.87 49.32 52.79 90.50 64.65 97.16 48.08
July 35.09 45.00 57.38 77.42 58.22 98.23 49.94
August 36.64 42.47 57.31 67.35 62.62 84.47 58.78
September 38.24 43.15 59.48 50.10 65.18 84.98 58.75
October 42.76 44.00 62.32 57.93 67.43 52.90 63.12
November 41.19 42.24 57.43 48.47 72.05 52.24 69.47
December 37.41 35.88 60.33 50.85 68.39 32.56 77.53
Average
37.93 43.69 52.52 67.88 68.01 75.34 55.96















10
Figure 1.1.2 (Thailand rubber is fresh price average monthly 2003 – 2009 at
Central Rubber Market Hadyai District Songkra Province)





can observe that rubber tree the plant which have the relation and the way of life
of a person come to there is chapter research at pertaining to condition world hot
reduction and the plant which is worthy economical outstandingly. And when Thai
agriculturist in the present age has occupation agriculture abandonment change one's
mind take foreign culture at emphasize about [story] the production very much be the
industry comes in instead of make rubber tree good something intellect quietly vanish
do? will we then help each other to resuscitate pertaining to rubber tree intellect wear
fake industrial progress that's why make person study have the interest studies about
"rubber tree attend hot world" by have education objective as follows.









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2003 2004 2005 2006 2007 2008 2009
Thailand rubber latex price average monthly 2003 – 2009 at
Central Rubber Market Hadyai District Songkra Province
11
1.2 Project Objective:


1.2.1 To study advantage education from all components of the rubber tree will make a
company born the learning process can lead all components of the rubber tree comes to
applied create givborn new products for build the income increases.
1.2.2 To study the situation of Para rubber tree business.
1.2.3 To study the market analysis of business.
1.2.4 To study the technical feasibility of business.
1.2.5 To study the financial analysis of business.
1.2.6 To study the risk management and summary of business.



1.3 Benefits of Project:


1.3.1 Advantage education from all components of the rubber tree will make a company
born the learning process can lead all components of the rubber tree comes to applied
create givborn new products for build the income increases.
1.3.2 Knowledge in situation of Para rubber tree business.
1.3.3 Knowledge the market analysis of business.
1.3.4 Knowledge the technical feasibility of business
1.3.5 Knowledge the financial analysis of business.
1.3.6 Knowledge the risk management and summary of business.



1.4 Operations Methods


1.4.1 The study Para rubber tree data.
- Background of Para rubber tree.

1.4.2 The study product from Para rubber tree.
- Product and service of Para rubber tree.
- Vision/ Mission of Para rubber tree.

1.4.3 The study market feasibility of Para rubber tree.
- Market Analysis of Para rubber tree.
- Sale forecast/ Profit estimation of Para rubber tree.
- Marketing expense (Sale Incentive) of Para rubber tree.
- Conclusion of Para rubber tree.

1.4.4 The study technical of Para rubber tree.
- Production and operations analysis of Para rubber tree.
- Cost of Para rubber tree.
12
- Investment cost of Para rubber tree.
- Operating cost of Para rubber tree.

1.4.5 The study financial of project.
- Profit and loss statement of Para rubber tree.
- Cash flow of Para rubber tree.
- Balance sheet of Para rubber tree.
- All financial statements are in monthly base of Para rubber tree.

1.4.6 The study risk management of project.

1.4.7 to summary the feasibility of Para rubber tree.



































13
1.5 Time frame


Table 1.3 Time frames, since April 12, 2010 – May 7, 2010


Operation
Method
Week 1 Week 2 Week 3 Week 4
Date
1
2
1
3
1
4
1
5
1
6
1
7
1
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1
9
2
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1 2 3 4 5 6 7
1. The study
Para rubber
tree data.

2. The study
product from
Para rubber
tree.

3. The study
market
feasibility of
Para rubber
tree.

4. The study
technical of
Para rubber
tree.

5. The study
financial of
project.

6. To summary
the feasibility
of Para rubber
tree.










14














Chapter 2 Industry Profile
















15

2.1 Nature of Industry


Figure 2.1 Rubber trees at Nan province.







The native land of the rubber tree stay in South America low-lying river area
worm in underwear country the rubber tree is that know of natives in strip [zone that]
long ago there is rubber tree lead comes to apply widely such as do mouth narrow bottle
adds the water, shoes, the cloth is rainproof a ball for game all, etc.

European will have just to know the rubber tree while travel to The United
States of America time that 2 in between year, 2036 - 2039 Buddhist Eras thereafter
have the patrol and get lead rubber tree seed from all country in South America goes to
grow in dependency country of England many country such as Ceylon glory Singapore
and Malaysia the plant which can give the latex and can apply produce the products has
that for example species Euphorbiaceous; Heave spp. There are native strip [zone] basin
of a river land worm in underwear country because give the latex in source reed
quantity that way chemistry element of the latex the viscosity of the latex and flowing
rate of good latex suit to the production for the industry in every the area grow be
known call throughout rubber tree (Para rubber) follow city name Para which be the
source in the underwear or Heave rubber follow species name.
(http://orasirii.blogspot.com/2009/10/1.html)








16


2.1.1 Para rubber tree comes in Thailand.


Figure 2.2 Mr. Korsimbee Na Ranong






Since the Playa Rutdanuphadit Mahitsarapakdee (Korsimbee Na Ranong) while
take a position governor of a Trang province get lead the rubber tree from the state
Malaysia country come to grow at Trang sub-district Trang province in between year
2442 - 2444 Buddhist Eras are which later you have sent an officer such as governor
of a province sheriff, Kamnan and the village headman go to study the way grows the
rubber tree and bring relay to the civilian that have the interest the rubber tree has
become the industrial drop comes to since in the past be inferior ( to ) rice do the
income gives with the country year vacates to count million ten thousands the Playa
invents can arrow is loyal to then have praise and give the gear that be “Rubber tree
Thai father”(http://orasirii.blogspot.com/2009/10/1.html)


2.2 Situation of Industry

A role of rubber tree wood participate enhance raw wood material permanently
bear fruit economical very much in group Association of Southeast Asian Nations
country now Thai there is the area grows about million 12.2 farm be producer rubber
tree country 1 rank about million 2.3 ton unless latex quantity has already wood
productivity for feed to industrial wood factory. After that the Dipterocarpus old give a
result produce low must fell the area grows to pay back year vacate 230,000 a farm
there is wood quantity arrive at 5.1 million a square meter own rubber tree lumber there
is important role be the raw material of spill.
(http://www.108wood.com/index.php?lay=show&ac=article&Id=578804&Ntype=6)
17
Forest area of the country down from quickly the past arrives at now forest
these areas get changed basically that grow industrial drop. The all and the some part
the rubber plantation very agricultural permanent plant must not move often like
planting crops is out of mind or growing farm produce such as in the North of the
country again important cause of the trespass destroys the forest of the country now
wood rubber tree production from felling rubber plantation old for change ( gum ,
rubber , tire breed good ) assume can about year vacate 230,000 a farm wood from the
Dipterocarpus that cut down can apply the advantage get about a farm vacates 22
( minus , erase ). Secondary education when think total up rubber tree wood that cut
down for change have wood quantity arrives at million 5 the cubic meter builds [wasp]
year something study know that can lead rubber tree wood comes out can use about 70-
75 the percent of wood quantity that can produce build [wasp] a farm rubber tree wood
the majority brings to produce the furniture and the component and wood other products
for the exporting now do the income from products exporting rubber tree wood year
vacate don't lower ten thousands million a baht because of wood rubber tree industry
expand (boundaries) quickly make be popular of products wood market both of in and
the foreign countries can rupture as follows.
1. Wood rubber tree products for example wood furniture toy is plywood
(particle board) fiber plywood hard density plywood is moderate (MDF) parquet ground
picture frame kitchen utensils the other etc.
2. Foundation pile construction work wood.
3. Wood wheel for coil electric is large-sized line.
4. Electric large-sized fuel lines in all format such as firewood.
5. Charcoals do a crate s add the fish.
(http://www.108wood.com/index.php?lay=show&ac=article&Id=578804&Ntype=6)



Table 2.1 the requirement uses round wood for the activity all of wood products.



Type of Products 1997 2002 2007
Do rubber tree lumber. 2.24 2.49 2.77
The plywood and wood. 1.44 1.82 2.18
Plywood fiber. 0.29 0.43 0.57
The log throws to condemn
mischievous.
0.56 0.83 1.13
Total 4.53 5.57 6.65

Source: Department of Forestry 1993


Now a day something use rubber tree wood extensively in throughout every a
part of the country a factory processes rubber tree majority wood in the South because
of area grow the rubber plantation about 85 % of the area grows (gum , rubber , tire) of
18
the country a factory processes small-sized majority have no the oven and the
equipment compresses wood ability of oneself make the lumber that get deteriorate part
a factory processes the wood is large-sized there is all equipment rather modern the
activity of factory process the wood uses the labor rather very the merit in the part of a
factory processes the wood is raw material wood quantity that exist rather very make the
change status is born expert and understand arrive at something want in the change
status can give the lumber very much both of still wood mill rubber tree The small-sized
there is wood rubber tree market process rather certainly sell the wood give with
industry the defect of a factory processes the wood rubber tree is a factory is small-sized
and medium-size often lack wood during the rainy season because of the rubber
plantation that cut to send sell stay far the too.
(http://www.108wood.com/index.php?lay=show&ac=article&Id=578804&Ntype=6)


































19
Table 2.2 Summarize the area grows the rubber tree Office of the Rubber
Replanting Aid Fund: Nan Province on March 2010



NO Sub District
The project grows
for increase the
income
The project
maintains a
garden
The place for
growing
Total

Number
People
Rai
Number
People
Rai
Number
People
Rai
Number
People
Rai
1 City 428 2,673 45 189 7 167 480 3,029
2 Maejarim 7 59 205 1,154 24 152 236 1,365
3 Banloung 40 321 218 1,266 28 90 286 1,677
4 Nanoi 355 3,101 75 488 20 391 450 3,980
5 Pour 43 339 238 1,718 7 35 288 2,092
6 Tawangpha 40 338 407 4,272 3 265 450 4,875
7 Viangsha 304 2,408 341 2,468 30 251 675 5,127
8 Tungchang 19 137 23 142 1 30 43 309
9 Chiangkrang 42 284 55 236 - - 97 520
10 Namean 4 29 37 167 - - 41 196
11 Suntisuk 91 702 302 2,153 - - 393 2,855
12 Borkia - - - - - - - -
13 Songkwae 45 316 - - - - 45 316
14 Phupiang 373 2,683 141 1,004 8 49 522 3,736
15 Chaluamphakiat - - - - - - - -
Total 1,791 13,390 2,087 15,257 128 1,430 4,006 30,077










20
2.3 Product


Figure 2.1 rooting a cutting Para rubber.






Figure 2.2 Young Para rubber Tree Plants.




21
Figure 2.3 Para Rubber Trees.







Figure 2.4 Cut Para rubber Trees.


22
Figure 2.5 a bucket supports the latex







Figure 2.6 Para rubber Piece





23
Figure 2.7 Para rubber Sheet







Figures 2.8 Para rubber Wood







Figure 2.9 the products processes from Para rubber.


24
Figure 2.9.1 Brightening Cream from Para rubber.









Figure 2.9.2 Broom from Para rubber.




25
Figure 2.9.3 The Boots from Para rubber.










Figure 2.9.4 The Flower from Para rubber.






26
Figure 2.9.5 Bed from Para rubber.







Figure 2.9.6 Pillow from Para rubber




27
Figure 2.9.7 Table from Para rubber wood.







Figure 2.9.8 Sport Equipment





28
2.4 Vision


To become leader and expert in part of Para rubber tree in Nan province.



2.5 Mission


“Ploypailin Garden” providing the best young Para rubber tree plants.
“Ploypailin Garden” buy rubber is fresh from other Para rubber garden in Nan province.
“Ploypailin Garden” make rubber tree have many rubber latex more than normal.





2.6 Strategy


2.6.1 Corporate Level


- Training employee and labor every month.
- Give employee and labor study observe activities and tour for they relax
every year.
- Test fertilizer before using.
- Eradicate the weed 1 time per month.
- Check rubber latex every month for quality rubber latex and check flowing
of rubber latex.
- Have laborer lodging for they good working for company because the cut
rubber tree we are cutting before sunshine.



2.6.2 Business Level


- Make relation with another Para rubber organize in Nan province and
another province for change knowledge about Para rubber.
- Check price of Para rubber, fertilizer and petrol from website every day.
- Go to training or seminar every time just Para rubber aid center Nan they do.




29
2.6.3 Function Level


- Para rubber of organize will be high quality and produce Para rubber latex
more than other organize.
- The garden of organize will be clean and beautiful garden.
- Para rubber tree will don’t have disease and good health.





























30














Chapter 3 Market Feasibility Study
















31

3.1 Market Analysis


3.1.1 General Environment Analysis



Political



AFET, support the state guarantees agriculture goods price replaces to take pawn
merchant side anticipates the price remains during a leg goes up.

Dr. Nitat Pattarayotine committeeman and market agriculture goods manager in
advance of Thailand (AFET) support government idea will to change from taking
pawns the agriculture goods comes to assure the price and releasing products changes
AFET will help the state economizes the capital and still help give AFET there is the
liquidity improves with doctor winning post forces rumors association rubber tree Thai
president anticipate rubber tree price remains during a leg goes up but during 3/2552
three price months might are down because of bear fruit produce come out very

(http://www.moneychannel.co.th/Menu6/HardTopics/tabid/109/newsid569/91245/Defa
ult.aspx)




Economic


Policy economy part office and international Fiscal Policy Office Ministry of
Finance get make the review about the rubber tree is the factor fixes a price and the
trend will guarantee the price in the future that since year 2534 Buddhist Eras until now
Thai is rubber tree producer first worldly for the exporting in witness by in year 2548
exporting quantity that 2.632 involve million a ton think 89.6 percentages of all
produce quantity totals up 2.937 involve million a ton make the rubber tree is the
agriculture goods that exports to come to is 1 rank of goods exporting of agriculturist
Thai part.

If consider exporting cost then to meet that the rubber tree is industrial important
drop and can build the income give with the country are the amount very by the period
year 2546-2549 rubber tree exporting go abroad to expand (boundaries) increase 26
percentages s build [wasp] year from in year 2546 that have 115.8 exporting involve
million a ton 205.4 involve million a ton in year 2549
32

Since year 2544 until now rubber tree price has tall adapting goes up especially
during year 2548-2549 ( gum , rubber , tire ) price adjusts oneself tall go up very the
motivation gives the agriculturist has cultivated area expansion from about million 12.6
a farm in year 2546 is about million 13.6 a farm in year 2548.

The requirement that increase to make ( gum , rubber , tire ) price fines tall go
up to follow go to which rubber tree price shares 2549 all year adjust oneself tall go up
step jump by ( gum , rubber , tire ) raw price smokes 3 was the price adjusts oneself tall
go up 72.12 more a baht builds [ wasp ] a kilogram or increase 30.6 percentages when
compare with same period of last year.

However during the back of year 2549 continual go to until three months first
period of year 2550 rubber tree price has the direction fluctuates obviously by in J une
2549 raw price smokes 3 was adjust oneself to go up topmost at a kilogram vacates
93.45 a baht before is will down until minimum dot that a kilogram vacates 47.98 a
baht on November 2549 before fine to go up again come to that a kilogram vacates
72.22 a baht on February 2550.

When consider the basic necessity in both of price raw specification smokes the
smoke has and latex condensed price already meet that valuable ( gum , rubber , tire
synthetic ) shares worldly and ( gum , rubber , tire nature world ) the important factor in
the specification again first class which in synthetic pricing shares that worldly has side
price oil factor come in relate while nature that quantity has will the requirement in
using the world and quantity that produce in the world market includes quantity may is
unfinished is the factor in the specification thus the factor that fix a price include the
cause of the fluctuation of Thailand price in later then have 4 the points.

1. requirement quantity uses ( gum , rubber , tire worldly ) the important factor
most that make inner market all tube enhance tall go up from the statistics of
International Rubber Study Group (IRSG) meet that inner tube group Asia requirement
increases million 5.15 from a ton in year 2548 is million 5.63 a ton in year 2550 is the
importance makes worldwide requirement enhances million 8.58 from a ton is million
8.95 a ton during same.

2. Oil price because oil is raw production material in many the industry s
include productions process with regard to oil increases 34. 57 from a dollar builds the
barrel when 2548 at the beginning of the years are 56.83 a dollar s build the barrel in
2550 at the beginning of the years make raw price smokes in the country increases
39.41 from a baht builds a kilogram 72.12 a baht besides oil price that is down in the
back of year 2549 by is down from 72.2 dollar peaks builds the barrel on August 2549
get down that 48.5 a dollar builds the barrel on J anuary 2550 correspond price
reduction of the rubber tree in the second half of year 2549 also.

3. Speculation in the market s do forward buying of paddy from farmers by
paying a deposit in foreign countries market with regard to oil expensive price goes up
33
from unrest events in the country produces oil during end of a year 2548 cause
nature requirement more and more and the importance are born speculation in rubber
tree price in same direction with the price oil that have tall speculation the importance
makes the rubber tree has the fluctuation more and more in the second half of year
besides if requirement quantity uses ( gum , rubber , tire worldly ) has tall go up will
make storage quantity keeps to are treasury reserve warehouse has less which will make
extremely speculate the profit suppose the demand will in the future more than the
imagination make rubber tree price in the market in advance fines tall go up.

4. The abnormality of the season because of the rubber tree is the agriculture
goods that has seasonal production thus if which period is born the abnormality in the
weather will have an affect on build rubber tree production and cause rubber tree price
has the fluctuation.


The trend in building stability income side gives with the agriculturist who
grows the rubber tree in the lengthy have to consider at the same time both of in the
sense of the production the marketing by have administration trend as follows.


Production side agriculturist level person grow


1. Rubber tree develops
2. Species s develop the way grows and take care for produce that is of good
quality tall produce goes up.
3. Encourage group combination of person grow.
4. The organization gives the knowledge and the agriculturist about the price


Level rubber tree buyer goes to use


1. Encourage the research and the development leads the latex goes to produce
quality tall goods go up.
2. Support group combination.
3. Entrepreneurs do to research for develop.
4. New goods support the plan promote industries readymade products


Part of marketing


1. Marketing development side trades rubber of Thailand tree to middle market
2. Provincial send add the entrepreneur and the agriculturist apply from the
market trades the agriculture goods in advance.
34
3. Encourage latex lead go to produce are goods that have a prima facie case
the value enhance tall go up.
4. Should hurry to tout for order/business both of new the latex and goods have
that from change status?

Source: finance economic office

(http://www.giggog.com/economic/cat5/news2368/)



Social and Environment


Now a day we are know like to Amen! that the civilization of the science and the
technology progress non stop and with regard to the human uses natural type resources
not worth hole wood slitting destroys the forest and the environment that is formed wait
for to absorb the carbon dioxide at formed cause glass house condition make worldly
tall temperature goes up at we call that world hot condition in now we will see
obviously to are skilled at arrive at the change modifies of unusual weather such as the
iceberg in poles of the earth dissolves more and more tall temperature goes up 40 more
the degree Celsius the water in the sea collects until heat has tall temperature goes up
usual from ( the world is like a kettle ) last the season modifies to then until is effective
affect build the living of a human and animal in now for see become visible that during
year 1990 – 2000 professors in Association of Southeast Asian Nations country s have
economical progress s are between 4 - 7 percentages s build year expansion rate of 2 - 3
percentage peoples s build year there is forest destruction goes to year vacate about
million 14,375 a farm for apply the real estate in cultivating cause the demotion
liberates the carbon dioxide to worldly atmosphere about 46.5 million ton per year or
29% of the worldwide and from activity cause aforementioned of the every country
suppose will have carbon dioxide abandonment go out to world atmosphere more than
30,000 million ton per year condition world occurrence heat there is the cause is from
the demotion liberates glass house gas reaches worldly atmosphere more and more
usual glass house gas that cover worldly atmosphere has amount of perform to let
sunlight which light shortwave energy changes to come to world surface make at the
mountain not warm worldly just right to the living things that maintains to live in the
world already reflect become energy long wave heat goes out the space with regard to
worldly people liberates glass house gas reaches the atmosphere more and more make
reflecting energy the heat can go out the space less born heat accumulation more and
more in worldly atmosphere at the mountain not worldly generally then tall go up make
the weather varies glass house gas has various kinds but that important for example
carbon dioxide.





35
The way decreases gas glass house quantity has 2the way

- Decrease the demotion liberates glass house gas especially the carbon dioxide
that is born from using energy fuel such as oil coal go to use the energy is pure
such as wind energy sunlight the energy from biological mass or even the
nuclear energy etc.

- The preservation reinforces and increase a place absorb (Sink) store
(Reversion) for example state forest preservation as its nature may be destroyed
afforesting pays back in the area that was trespassed destroy growing tree that is
economy old wood endures at can store biological mass has a large amount the
produce has that from growing perennial aforementioned can circulate change
the products has in many the level digested crumble or burn return glass house
gas gets back to reach the atmosphere in period of short time.

Growing rubber tree help decrease world hot condition and make the
environment as its nature may be improve because growing rubber tree must use period
of growing time long from the education by research institute Department of
Agriculture meet that the rubber tree can absorb the carbon dioxide come to keep in
substance carbon kind all picture get many more 1.7 a metric ton per farm is year if
constructing rubber plantation town circuit since grow until the slitting fells 25 year will
can store the carbon dioxide get 21.2a metric ton per farm the location in the state of
organic the material the carcass is the branch is seed many more 8a metric ton per farm
is plant food and animal already crumble the mineral returns you the ground circulates
to come back use again and will can store carbon substance has 43 a metric ton per farm
in the Dipterocarpus for build latex produce and the wood the produce will neither
fluently or wood comes to in industry system still can lead or not is the products that
expire? has been usable then come to adjust modify is other inventory such as tire wheel
when end of life then bring modify a dustbin or shockproof inventory has for a boat
again must not induce burn destroy enhance glass house gas gives can increase again in
period of time. The short and with regard to rubber old tree long make ground state that
covered with the Dipterocarpus continuously long decrease reed wind rubbing and rain
water that fall to wash especially growing inner tube steep area or a mountain in doing
step system ( the horizon ) and have growing cover crop will in between is collapse
reduction breaks of type ground obviously seen be skilled at most besides already
earning a living doing orchard gardening the rubber tree still an occupation that do the
income gives the agriculturist continuously because grow once can harvest the produce
has arrived at 20 or 25 year with regard to the rubber tree is the perennial has bush big
shape make can absorb the solar energy has and carbon gas have gone out the bamboo
fish trap from the atmosphere. The very in the process photosynthesizes for change the
mineral and the nutrient that Dipterocarpus root absorb come to from the ground to the
sugar and the food has gone to moisten the trunk already liberates oxygen element come
out to the atmosphere replace help give a human and all residence animal are on this
world receive the air are pure go up help decrease the carbon dioxide which formed
enhance glass house gas to the world can see that growing rubber tree of Thailand in
now about million 13 farm will can absorb the carbon dioxide has about 700 – 1,500
ton per day carbon dioxide reduction that cause can build world hot condition at most in
36
the condition now which there is the trespass destroys and something natural
resources depreciatory loudness. That is can see growing rubber tree unless will
building income and strong-hold occupation may give old the agriculturist has who to
grow already the rubber tree still is the plant which has you countless in making
environment neither is will the reduction the erosion washes to fall to the ground of the
ground build the moisture has given with the environment already still gas oxygen
expansion in good atmosphere and are appropriate to a human and animal that at live on
the world condition world hot problem is tatting is a problem that is severe while this
can be down with regard to with fruit gardeners agriculturist get construct rubber town
plantation increases in now. (Office of the Rubber Replanting Aid Fund: Phayao
Province)


Figure 3.1 Burning forest down to Global warming.






Figure 3.2 Growing Para rubber for Decrease Global Warming.



37
Technology



The Technology supports rubber latex industry and the products


factory administration : Support side administration environment research of a factory
inspires to standardized universal such as the research for lead clean Technology comes
to apply dirty water cure waste matter in a factory contamination reduction is poisonous
and the research for lead products don’t have the quality comes back to use new etc.


The equipment the machine that relate : For the supporting or increase efficiency in
the procedure produces the rubber latex or products such as the research for build test
equipment or check rubber latex quality and products the research for design and build a
socket print for go up products picture etc.


Standard quality : The research that bring about to way specification tests or the way
analyses and standing regulation standard national level quality and universal level that
help the advantage builds the quality control and build rubber latex marketing and
products of the country besides will support have character manner research invades for
retort the lead presents dot data of ( gum , rubber , tire nature ) such as the education
researches the poisonous or dangerous as the result of a substance is all at exist in ( gum
, rubber , tire synthetic ) including the research about the pollution as the result of the
production and using synthetic etc.


Operating


The plan takes action to research for develop rubber tree industry compose pillar
activity and the plan operate in year 2546-2549 are manage for fix research frame and
develop explore and collect list of researcher names during 6 month first of year 2546
at the same time as a result manage seek for the problem in arithmetic researches for fix
the heading researches to seek the researcher and take project proposals considers to
support do the research and develop beneath the standard. Since, initial the project
respectively and plan summarizes administration report and follow to evaluate end of a
year of each year.


The advantage will that suppose to receive


The supporting does to research according to the condition the strategy and the plan
minister 2546 -2549 abovementioned for effective bring about to the development
38
enhances rubber tree cost there is manner quantity aim is total 124 project amounts
which testify support in year 2546 arrive to 2549 is 24 , 40 , 29 and 31 respectively
however in strategy manner hopes that research these lead will go to use send build
economy stimulation by increase using in-house including enhance exporting products
cost from effective meet good being of the social since agriculturist community until the
industry SME including the lead to the environment that improves and born the
innovation of the country such as patent writing something get the invention of rubber
new look tree the way analyses test and the products etc.


Technology Equipment


Figure 3.3 Para rubber iron machine.





Figure 3.3 Truck for Transport Para rubber.



39
Figure 3.4 Lawn Mower













Figure 3.5 Tractor








Figure 3.6 Computer for Save Data of Para rubber etc.



40
Figure 3.7 Mobile Phone for community about business.




Figure 3.8 Internet





3.1.2 Competitor Analysis


Company Analysis

Strange: Have a best breeding to have best product more than competitor.


Weakness: The north of Thailand has raining less than the south of Thailand. So far
away from central Para rubber market.


Opportunity: The company can doing lead intermediary because have a little
competitor.


Threat: The price of petrol is high price to add investment for transportation.
41
Competitor Analysis


Figure 3.9 Competitors at Nan Province





Strange: They sale material and equipment.


Weakness: They do not growing Para rubber tree and they have a little business.


Opportunity: They doing business before Ploypailin Garden. So, they know gardener
more than Ploypailin Garden.


Threat: Far away from central Para rubber tree market.








42
3.2 Sales forecast and Profit Estimation


Table 3.1 Conclude produce/ income rubber tree past office of the Rubber
Replanting Aid Fund: Nan province. (1 January 2010 – 31 December 2010)



No. Name
Product (Kg.)
Income
(Baht)
Para
rubber iron
leavings
1 Ban Houysome Business Group 38,200 2,000 2,578,420.00
2
Ban Eainalai Development Para rubber
Gardener
- - -
3
Ban Naleingnai Development Para
rubber Gardener
12,403 625 1,060,859.00
4
Numkaen Sub district Development Para
rubber Gardener
3,434 408 247,454.00
5
Phukar Development Para rubber
Gardener
- 13,527 367,286.00
Total 54,037 16,560 4,254,019.00
Note: 1. Number Day Cut = 180 Day/Year
2. Average of Product = 400 Kg./Rai/Year





















43
Table 3.2 (Thailand rubber latex price in May 2010 at Central Rubber Market
Hadyai District Songkra Province)


Date
Local
Price of Central Rubber Market
Hadyai District Songkra Province
FOB.
(Bangkok) Rubber
Latex
Rubber is
Fresh
Rubber
Latex
Rubber
Smokes 3
Floor
Rubber is
Fresh
6 May 2010 102.60 96.00 104.16 109.52 97.00 116.00
4 May 2010 106.30 99.50 108.22 114.70 100.50 124.20
30 April 2010 109.70 107.50 111.15 116.65 109.50 129.80
29 April 2010 109.70 106.50 111.00 116.60 106.50 129.80
28 April 2010 110.50 108.00 111.50 118.55 109.00 130.30
27 April 2010 112.40 111.00 113.80 120.05 112.50 130.80
26 April 2010 112.90 110.00 114.79 120.55 111.50 130.80
23 April 2010 111.20 106.00 113.88 119.55 107.50 128.80
22 April 2010 111.20 109.50 113.18 118.28 110.00 128.30
21 April 2010 112.20 108.00 114.38 122.89 107.00 128.30
20 April 2010 111.50 106.00 114.58 121.27 107.00 124.55
19 April 2010 110.75 110.00 112.66 118.25 107.00 124.55
12 April 2010 110.75 108.00 113.97 118.23 107.00 123.55
9 April 2010 110.00 107.00 112.88 117.73 107.00 121.55
8 April 2010 109.50 107.00 112.31 117.13 107.00 120.05
7 April 2010 109.20 106.50 111.59 116.22 107.00 118.05
5 April 2010 107.50 107.00 110.18 115.69 108.00 116.80
2 April 2010 106.10 105.50 108.81 114.16 107.00 115.80
1 April 2010 105.00 104.50 107.68 112.93 106.50 113.80
31 March 2010 104.35 103.00 106.88 112.00 105.50 113.70
30 March 2010 104.10 102.00 106.75 111.50 104.50 113.45
29 March 2010 103.50 101.50 106.65 111.39 104.00 112.20
26 March 2010 101.60 101.50 104.49 109.59 103.50 110.45
25 March 2010 100.10 100.00 102.56 107.79 102.00 108.30









44
We assume the percentage of Para rubber price will increase average 2.75%
every year total of sale will increase as well.


Table 3.3 Sale of Ploypailin Garden


No Years
Average of
Product (Kg.)
Average of
Income
(Baht)
Note
1 2010 - - Period of Growing
2 2011 - - Period of Growing
3 2012 - - Period of Growing
4 2013 - - Period of Growing
5 2014 400 * 30 = 12,000 1,152,000
Price of Para
rubber latex in 6
may 2010 ( 96 baht)
6 2015 400 * 30 = 12,000 1,184,680
96 + 2.75% =
98.64(Baht)
7 2016 400 * 30 = 12,000 1,216,200
98.64 + 2.75% =
101.35 (Baht)
Total 3,552,880



















45
Figure 3.10 Chart of Sale of Ploypailin Garden (2010 - 2017)


0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2010 2012 2014 2016
Number Para
rubber Latex (Kg.)
Average of Income



3.3 Conclusion


From sale forecast in year 2010 to 2013 Ploypailin Garden don’ t have income
because in period growing Ploypailin Garden will take care Para rubber tree and in
period the Para rubber tree don’ t have Para rubber latex. In year 2014 Ploypailin
Garden start cut Para rubber tree. In year 2015 to 2017 Ploypailin Garden have income
average add 2.75% every year. In part of product they receive equal every year because
from assume of office of the Rubber Replanting Aid Fund: Nan province Para rubber 1
rai will receive Para rubber latex 400 kg. So, Ploypailin Garden growing Para rubber
tree 30 rai by Ploypailin Garden don’ t have add growing Ploypailin Garden will receive
equal product.









46















Chapter 4 Technical Feasibility Study















47

4. 1 Production and Operations Analysis


4.1.1 Product Characteristics


Para rubber breeding


Figure 4.1 Para rubber breeding RRIM 600







Table 4.1 RRIM 600 Breeding first Class


Mother X
Father
Tjir 1x PB 86
Source Malaysia
Produce Produce tall very both of in 2 distances year first
and a wing irons to build come to during shed
leaves the produce be down a little just but in a
place grows the produce is will very down.
Progression The distance before open cut have moderate
48
grow up progress in the distance between cut to have good
progress bush shape have large-sized.
Something
thick of the
shell
Shell thin originally the shell grows thick new.
Trace the
wound cuts
If cut deep a wound arrives at the wood the shell
will grow new is damaged severely.
Something
withstand the
disease

Fall the fire
weaves a
fungus
The very frail
The dot
crowds
abundantly
Medium
Neck dot
thinks
Medium
The heel is
black
The very frail
The glow is
pink
The very frail
The shell is dry Good there is a little shell dry amount.
The resist have
the wind
Medium
Area grow Grow get in steep area should not grow in the area
that dare to shallow earth and the area at high class
underground tall water.
Suggestion
lead /
observations
For something grow in the South and borderland
area in the East in the some year that have the
disease falls the fire weaves a fungus spreads to
are severe the produce is will very down.


49
Figure 4.2 Para rubber growing on 1/11/2008



Figure 4.3 Check tall of Para rubber tree on 14/12/2009 (Para rubber Tree Tall 4
Meter)





50
4.1.2 Service Process
















Step Service Process

The Ploypailin Garden goes to buy Para rubber from gardeners in Nan province.
Ploypailin Garden will transport to central Para rubber market at Bangkok. The
Ploypailin Garden receives more than 40%.

51
4.1.3 Location

Figure 4.4 Ploypailin Garden 527/7 Phuphiang Sub district Faykaow District Nan
province.


52
Figure 4.5 Map of Office Ploypailin Garden












































Sripantone Temple
Ploypailin Garden
TK Motor
BusStation
Viangsha Nan City
53
4.1.4 Facility Layout

- Gate
Figure 4.6 Marlborough 4' (1.22m) Wrought Iron Garden Gate





Our impressive Marlborough garden gate will maximize the visual appeal of the
entrance to your property whilst offering all the easy-to-maintain virtues of traditional
'grade A' steel gates.
You will greatly enhance your property whilst enjoying the savings of our
direct-from manufacturer prices, no more exorbitant middle-man or retail costing! Take
your pick from our extensive range of sizes, or we can work from drawings to your
specification.
All Marlborough wrought iron style gates come with free adjustable hinges and
a lockable sliding latch/bolt fitting.
Our gates have a black primed finish as standard, or we can supply your garden
gate with a hard-wearing painted finish, which means it won't require painting – see the
Options menu.





54
Table 4.2 Detail of Gate

Specifics Gate measures 4' (1.22m) high*
Frame 20 x 8mm
Detail 10mm diameter solid bar infill; 10 x 3mm
scrolls
Other Free adjustable hinges; free lockable universal
latch fitting allows this gate to be hung left or
right
Posts Please refer to 'Post Section C' in the Metal
Posts category
Weight Up to 14kg



Figure 4.7 Pattern of office building Structure










Office of Ploypailin Garden
Pick of Equip and Para rubber
55
Figure 4.8 Pattern of inside of office





















Figure 4.9 Pattern of Pick of Equip and Para rubber







Door
D
o
o
r

S
h
i
n
e

u
p
o
n

t
h
e

r
u
b
b
e
r

t
r
e
e

F
r
o
n
t

O
f
f
i
c
e
Toilet
S
o
f
a

56
Figure 4.10 Pattern of Para rubber garden


Para rubber tree =>






















Figure 4.11 Pattern of labor building


57
Figure 4.12 Pattern of inside labor building



















4.1.5 Machine/Tools/Equipments


Office



Computer Compaq Presario SR1717AL

- Intel Celeron D 2.93 GHz
- Ram256MB DDR2
- HDD 80 GB
- CD-RW (48x32x48x)
- DOS
- 1/1/1 1 Year warranty Onsite +Presario MV7540 CRT Display 17
- Price 17,300 Baht


Printer HP LaserJet P1005

- Print speed black (normal, A4)
Up to 14 ppm.
- Print speed footnote
Speed specification per industry standard
testing methods
Toilet
Bed
Wardrob
58
- First page out black (A4, ready)
As fast as 9 sec
- Print quality black (best)
Up to 600 x 600 dpi (1200 dpi effective output)
- Print technology Laser
- Duty cycle (monthly, A4) Up to 5000 pages
- Duty cycle note
Duty cycle is defined as the maximum number of pages per month of imaged
output. This value provides a comparison of product robustness in relation to
other HP LaserJ et or HP Color LaserJ et devices, and enables appropriate
deployment of printers and MFPs to satisfy the demands of connected
individuals or groups.
- Recommended monthly page volume
250 to 1500
- Recommended monthly page volume note
HP recommends that the number of printed pages per month be within the
stated range for optimum device performance, based on factors including
supplies replacement intervals and device life over an extended warranty
period.
- Standard memory2 MB
- Maximum memory2 MB
- Processor speed266 MHz
- Hard disk capacity None
- Standard printer languages Host-based printing
- Price 3,500 Baht



Office Desk

- Model Number TK-1260-2-C
- Size 120*60*75 Cm.
- Price 2,900 Baht



Chair

- Black Color
- Price 3,200 baht




Fax

- Model Number AG-FAX518E
59
- Color: Color Combination
- Inner box size: 445x375x260mm
- Units per Carton: 1
- Weight: 16.60kg/ctn
- Measurement: 445x375x260mm
- Price 3,500 Baht



Calculator Canon TX 1210 Hi

- Calculate Tax +and Tax -
- Use batteries and Solar energy
- Price 420 Baht
- Display size 12 primary
- Price 400 Baht



Document file

- Price 1,900 Baht






File cabinet

- Price 2,900 Baht










Phone Panasonic KX-T2373

- Price 1,330 Baht
- Button Speaker Phone


60



Paper A4

- Price 118 Baht
- 80 Gram
- 500 Sheet




Post It Note 3M


- Price 12 Baht



Cloth tape 3"x9Y


- Price 24 Baht



Max Horse HD-BBR

- Use Staple Max M8 and B8
- Price 55 Baht




Staple Max MAX M8-1M

- Use with HD-88R, HD-88, HP-89
- Price 84 Baht




Pen

- Price 24 Baht
61
Clip Files ABH151A

- Size 240 x 350 mm.
- Price 42 Baht




Punch Machines

- Two hole punch
- Punch size 5.70
- Punching capacity 2.2 mm
- Punching distance 80mm
- Punch weight 291 gms
- Punch color two*
- Box packing 30 pc
- Price 280 Baht





Scissors

- Sizes 12 cm, 15 cm, and 22 cm blades.
- Price 25, Baht, 45 Baht, 65 Baht





Eraser

- Price 10 Baht






Pencil

- Price 10 Baht




62


Liquid Paper

- Price 52 Baht






Scotch Tape


- Price 24 Baht




Plug AM019

- Size 6 hold
- Size line 2 x 0.5 sq. mm
- Length 3 mm
- Price 95 Baht






Air Condition Hitachi 0.9 Ton Split Air
Conditioner ACE Cutout - RAU010HQDP

- MRP: Rs. 26490
- HS18 Price: Rs. 25500
- You Save: Rs. 990 (3%)
- Seller: Hitachi
- Shipment Time: 10-12 Working Days
- Warranty: 1 Year Manufacturer Warranty on Machine and 5 Year Warranty
on Compressor
- Price 18,500 Baht





63
Sofa

- Model Number BB01
- Price 4,500 Baht










NAGASAKI HP-3006

- Hot water and ice water
- Temperature Control Automatic
- Make ice water by high compressor system
- Price 5,090 Baht




Security Camera

- Model: TFT-803D / LED: 48
- Image Sensor: 1/3" SONY
- Picture Element: PAL: 512(H) X 582 (V)
- Scanning System: 2: 1 interlace
- Horizontal resolution: 480 TVL.
- Minimum luminance: 0 LUX / F1.2
- Synchronizing System: Internal
- Gamma: 0.45
- Auto White Balance: On / Off
- Auto Gain Control: On / Off
- Back Light Compensation: On / Off
- Video output: 1.0 Vp-p 75 Ohm
- Power Supply: DC 12V/1A
- Lighting distance: 15-30 m
- Price 4,700 Baht






64
Bathroom Door Diamond Door V004

- Model Number V004
- Size 70 x 200 Cm.
- Price 3,500 Baht






Faucet NFH – 139
- Model Number 000018
- Price 92 Baht




Washbasin

- Price 700 Baht









Flush Toilet

- Price 3,500 Baht












65
4.1.6 Logistics Management



The prepare area grows


In the area that is rubber old plantation forest or there is other perennial will
depend on must fell those wood first felling will use the way cuts the tree are left 40-50
tall centimeter stumps already destroy wood those stump are decayed crumble later by
use banyan tree cow fiber plants chemicals or something 4 undulations (name the
business) 5 rates CC. mix 95 waters CC. build the stump by rub before or the back cuts
1-7 tree day all right or will use the tractor plows the tree departs to modify all right all
also after fell old Dipterocarpus or the tree is other already must pick the tree goes out
from that time pick the scraps of wood totals up much arrange in rows follow the area
shine upon dryly do fireproof line then to burn after burn finished should pick scurry
that still burnt don't be finished total up prevent burn again.



Earth preparation


When burn scurry finished give prepare the earth by 2 plows time 1 small bells
is time in case of basically that tilt very such as hill he slanting exceed 15 is degree
must do a step or earth porch for protect not give rain water washes to show off the
earth flows to go to follow water might do especial or do long in same rows besiege a
circle round go to follow a hillside or the hill all right by give parallel level
accompanies the ground a step should wide least 1.50 the meter each a level cut the
earth deep and slant go inside mound way straight outside edge pretends tall ridge about
30 centimeter wide 60-70 centimeter the distance between a step about 8-10 the meter.



The distance grows the plain


If want to grow Sam plant in between at of the Dipterocarpus in the South and
the East use the distance grow between 2.50 was the meter between at 8 the meter will
get 80 amounts build a farm in the Northeastern use the distance grows between 2.50
the meter between at 7 the meter will get 91 amounts build a farm if want to grow the
cover crop in between at of the South and the East use the distance grow between 2.50
was the meter between at 7 the meter will get 91 amounts build a farm in the
Northeastern use the distance grows between 3 the meter between row 6 the meter will
get 88 amounts build a farm.

66
Preparation hole to grow


A hole grows generally has will the size is wide x long x depth equal to 50 x 50
x 50 centimeter hole scoop grows should separate the earth on and the earth below keep
a person vacate the part shine upon the earth abandons to keep 10-15 day from that
time digest the earth on loosely already mix phosphate fertilizer 170 gram rates build a
hole.



The kind of Breed


Graft root a cutting in the plastic bag or roots a cutting a bag because of all the
eyes trouble that the water comes to root a cutting in plastic size bag 4 wide inch long
14 is inch or large-sized this more that pack the earth keeps already take care maintain
poor eyes splits to come to is proportionate 1-2 age about 3-5 month and have in the
top old with full speed ahead.
Growing with roots a cutting a bag the way grows inner part tube northeast grow
like depth by use a knife sharp cut reserve money earth goes out about 1 inch for cut
root end that bend from that time lay roots a cutting a bag appeared a hole grows to give
a bag snuggles up to with the earth originally hole buttocks very the Dipterocarpus give
straight the line with other use a knife cuts bag side the plastic from the reserve money
arrives at bag mouth torn separate cover up the earth has on that mix phosphate fertilizer
already appeared a hole about the half of a bag type has just to press crowded quietly
loud the plastic bag that cut to keep go out compress the earth that fill beside a bag
crowdedly then cover up the earth adds full a hole compress crowdedly again after grow
the Dipterocarpus roots a cutting a bag finished already should pitch pillar wood and
use a rope bind to ( hold, seize ) for protect the wind totters and seek weed leavings
cover area earth bishop keeps with.


Figure 4.13 the Dipterocarpus roots a cutting 1-2 size bag




67
The way grows

Growing rubber tree will different go to follow a kind of breed which in this
place deliver a speech especial growing with eyes stump and the Dipterocarpus root a
cutting a bag only because of something grow with a seed then to graft in modify have
the step that at complicated and pay for expenses in many maintenances then not have
person like to do in now.



Growing repairs


After grow already might have the Dipterocarpus some dies to go to because of
the air is dry get along well with and an insect destroys or that grow imperfect
remember be must grow repair which should finish within rainy breed season that
convenient for to grow repair roots a cutting a bag because remember make the
Dipterocarpus that grow in modify to have the size is just about the same prevent 1
Dipterocarpus old exceed part year go to already should not grow repair because will
touch block an umbrella can not grow up in time other get.



Table 4.3 Growing repairs



Period of Growing
Repairs
Material for Growing
Repairs
The Dipterocarpus roots a
cutting bag
1-2 Month After Growing
The Dipterocarpus roots a
cutting bagsmall size.
1Year After Growing
The Dipterocarpus roots a
cutting bagbig size. graft
small-sized
2 Year After Growing Graft large-sized



The slitting decorates branch


Important objective in the slitting decorates branch for want to give has the
progress completely be well fit shape that is appropriate both of the trunk and shape
bush area the slitting decorates area trunk round straight branch have no the node easy
build the doer irons and enhance doer area iron tally go up slitting part decorates area
shape bush branch gives the some down withstanding wind has a little besides still help
solve a problem about disease occurrence differs such as the disease the shell decay the
68
disease pink glow etc. Step and the way minister in the slitting decorate branch will
stress 2 the part are area shape bush part and the part in the trunk.

- The slitting decorates area trunk branch

Previously the slitting decorates area trunk branch that will minister come to like
to cut the branch or the twig departs the trunk is finished in the altitude from 2 meter
grounds the slitting will decorate aforementioned make the Dipterocarpus puts out
branches tall can grow up slow then have the way trims the new model goes up to call
that Progressive pruning or Delay pruning by hope to receive the advantage will from
twig branch too much most before the section cuts off for slow down the height and
enhance the size in the trunk too much go up which the way aforementioned have
practice step as follows

1. Cuts twig branch that is born from the cause of all the trouble originally goes
out all especially in that grow with cause of all the eyes trouble or grow by the way
grafts in modify.

2. The branch that splits from the trunk in the distance from tall bishop goes up
30 centimeter if there is the branch that have 2-3 bush or the branch that thrive better
the top eliminates.

3. All in that have 1.8-2 tall meter trunks if still don't put out branches must
build bush shape by the way inserts or cover and cut imperfect branch goes out.
4. When twig branch that 1.3-1.2 meter levels have 3-4 was give choose cut
twig lowland branch 1.3 more the meter goes out by choose cut the branch that have
diameter big size is the half in the trunk goes out.

5. Cut twig branch that thrive 6-8 straight the 0.9-1.3 meter level go out all if
etc. at put out branches 1.8-2 meter levels by give help build bush shape by the way
slices.

6. Trunks age 2 year has cut every location branch lowers 1.7 the meter goes
out all.

- The slitting decorates

1. Area shape bush branch when the Dipterocarpus age 2-3 year wait for cut
twig branch that split to come to very go out for clear bush decreases the power crashes

2. Branch winds that splits to are that associate with have rough size makes the
weight of the branch doesn't equilibrium cut tiny branch goes out.

3. When age 3-5 year still must choose cut the branch goes out again when
there is bush thick too shape but should not cut the top because will make the top puts
out branches to very come out.
69
The doer irons


The practice about the doer irons divide follow help period of doer time irons
and using chemicals hurry the latex will rupture get 4 the character.

1. The doer irons 3 inner distance tubes year first.

2. The doer irons after 3 year goes to already.

3. The doer irons the shell grows.

4. new using chemicals s hurry the latex and the shell originally of the doer
irons 3 inner distance tubes year first for graft in 2-3 distances year first of the doer
irons the Dipterocarpus remains in the distance grows up the doer will iron to drudge
too make halting progress Dipterocarpus and give a result to produce are down in the
distance next the doer irons the inner tube for the past few days then should consider to
use the system cuts that is appropriate as follows.

- Cut half every third day (1/2 S.d/3) this system can use with every that is
appropriate.
- Cut half 91/2 S.d/2) every second day this system is appropriate every.

- Cut half every third day cooperate using chemicals hurries the latex is full.

- Flavored 2.5 the percent (1/2 S.d/3 + E.T.2.5%) apply to that give a result to
produce low at the first stage of the doer irons such as breed GT.1.PR 107 and Tier 1.
by use chemicals rubs under a trace cuts that dig 2.5 wide centimeter shells use year
vacate 2-3 time when the produce enhances tall go up moderately stop the doer irons
after 3 year go to already for graft in for the past few days the Dipterocarpus grows up
good durable build the doer irons more well at the beginning the system cuts that use
should is as follows.

- Cut half every third day (1/2 S.d 3) convenient for has that to is the disease
dry shell easy.

- Cut half every second day (1/2S.d/2) convenient for breed other some and cut
compensate especial in the jurisdiction where have day a little acid more 200 day such
as Phuket, Pang-nga, Krabi, Ranong and Narathiwas.

- Cut half every third day cooperate using chemicals 2.5 the percent (1/2 S.d/3
+E.T.2.5%) convenient for that give a result to produce low and meet build a
substance hurry well should use just year vacate 2-3 time.



70
The doer irons the shell grows new


Do get 2 the character is use chemicals hurries and don't use chemicals.

- Using chemicals hurries if want to apply to every use the system cuts half day
excludes three day (1/2S.d/4) or cut half every third day (1/2S.d/3) by use chemicals
hurries the latex rub trace north cuts 1.25 wide centimeter year vacate 3-4 time.

- Do not use chemicals hurries can 2 the system is cut half every second day
(1/2S.d/2) there is the doer irons to compensate can use with every and cut half every
third day (1/2S.d/3) there is the doer irons can compensate for that has been the disease
dry shell easy system part will cut to will use for the young plant or the Dipterocarpus
that grow from a seed different from graft because of the young plant has been the
disease dry shell easy if cut frequent too shell dry amount will abound the system cuts
that is appropriate should use as follows.

- The doer irons 1 and 2 duty should use the system cuts half every third day
(1/2S.d/3)

- The doer iron the shell grows new should use the system cuts half every second
day (1/2S.d/2) or cut half day exclude three day or cut half every third day go together
with using chemicals hurries the ability.



Latex saving


Latex and flow down a cup support the latex finally later from cut has gone to
already about 3 hour latex majority stop flow will begin pick the latex which person
pick the latex will usually is alone with a person cuts will hold handle bucket or carry a
kerosene can goes to pick the latex pick the latex has in a cup already pours to get down
a bucket or kerosene handle can the back pours the latex from a cup will use the wood
slices the latex sweep the latex departs a cup all already lead a cup goes to pick upside
down on a wire that uses eyes with lest a cup is dirty and protect dust agrees to go to in
a cup storage latex hade brought collect already transport go to send still a factory does
again builds one for large-sized garden but if small-sized garden carry or carry go to do
at a house now in jurisdiction some has will a merchant comes to take buy fresh latex in
case of garden owner will don't purpose to do by oneself will can sell fluently can go to
by a merchant will aforementioned have a truck makes to are a bucket for add the latex
goes out to take buy arrive at a garden trading step will think from the weight of all
fresh latex and seek condensed intensity of the latex will by have the measuring
instrument that call that value temple has come out already seek the average heavy
fluently sets a price to come out is a kilogram trade in the price equals to second class
price in the market on each day.

71
The pharmacy


After pick the latex from a garden imports to come to collect still a bucket totals
up the latex in factory area or the area will have to do already must hurried do
immediately because the environment is general such as the heat from the air will help
to make is born go bad or tied up go up all the time for the equipment also must reserve
fully and wash clean every time before although those equipment will clean no matter
sure the equipment aforementioned that have to use for example

- The discus irons both of iron smooth and iron

- A bucket totals up the latex

- Deer acid or acid rises

- A big jar adds the water

- Wheel

- 40 60 number strainers and

- Paddle latex bureaucrat

- At measure 3 size liter latexes

- A table for massage

- A basin coats for mix acid



The step to make the pharmacy


1. Mix the latex and the water by 1:1 ratio if fluently has that from young
Dipterocarpus still has the fiber plants signs dry low meat will stay may mix the part of
the water less is left 2 3 junction water part latexes by the quantity.

2. All right lead the compound of this latex pours to change the screen filters 2,
40 numbers and 60

3. Measure the compound of the latex that has changed the filtration already this
plus in aluminum wheel the wheel vacates 5 the liter or more a little.

72
4. Mix deer acid by use 2 spoon tinplate acids install a water supply 3 milk
can add acid that mix this already 1 milk can installs a water supply 1 (acid has that to
mix already should not keep 2 exceed day)

5. Before pour acid has that to mix then add the latex should use that for stir the
latex paddle stirs the latex will in the wheel to will add 1-2 some acid tours before then
softly pour the compound of acid down goes to follow length of the wheel already use
the paddle stirs 5-6 again tour.

6. In between the stirring has will the air bubble happens a lot of give air bubble
spoon goes out all which air this bubble has can to do chit first-class water.

7. After fetch crow uncle has gone out to is finished already should close wheel
lid for protect the dirtiness down goes to induce stand abandon keep about 30-45
minute inner wheel tube harden.

8. When hardens to Amen! Before induce the platform massages should pour
handsome water keeps every the wheel for convenient in removing departs beside.

9. Upside down wheel wheels down on the platform massages will peel from the
wheel from that time do massaging manually or the wood massages all right follow
skillful massage give is the some down has the thick about 1

10. Centimeters s lead that then until the some already this costume iron 3
smooth time give about 3-4 a millimeter then import iron 1 time will get that have just
right size the thick about 2-3

11. Millimeters s lead that has changed iron then go to wash cleanly by dip
appeared a big jar or the bucket for wash acid goes out that is made of deer acid should
soak about 30 minute then induce air the wind at an umbrella have no powder the air
can ventilate convenient when is dry can keep can sell or if there is the gamboges
smokes when the water stops to flow after air keep for a moment can import the
gamboges smokes immediately which will take time in smoking about 4 day at the
temperature between 110-145 Fahrenheit will get regularly.

( The Department of Agricultural Extension is department plant science handbook
rubber tree subject for agriculture officer in the South the project adjusts the system
encourages the agriculture of Thailand an office encourages South agriculture. 188
Department of Agricultural Extensions in front. The Department of Agricultural
Extension is growing rubber tree 9 advices are Bangkok 45 Department of Agricultural
Extensions in front. Technical document, the theoretical basis and doing orchard
gardening technique, Office of the Rubber Replanting Aid fund, 231 Ministry of
Agriculture and Cooperatives in front)



73
4.1.7 Facility Management


Ploypailin Garden has a service for gardener by Ploypailin Garden go to buy
Para rubber latex in garden of gardener every where.




4.1.8 Machine/Tools/Equipments


Pickup

- Hilux Vigo
- Air
- Radio / MP3
- Price 410,000 Baht






Lawn Mower

- Modal Robin
- Price 7,500 Baht



















74
4.2 Cost of Equipment


Pre-Operating Cost


- Cost of Para Rubber Young Plant RRIM 600

Price Para rubber Young Plant 18 Baht per Tree
Area for Growing 30 Rai
1 Rai Growing 100 Trees

So, 30 Rai x 100 Trees = 3,000 Young Plants
18 Baht x 3,000 Trees = 54,000 Baht



- Cost of Fertilizer Formula 15-15-15

Price of Fertilizer Formula 15-15-15 900 Baht per Sack
20 Sack Using 15 Rai

So, 30 Rai Using 40 Sacks
40 Sacks x 900 Baht = 36,000 Baht























75

The way applies fertilizer to support hole buttocks


Figure 4.14 the way applies fertilizer to support hole buttocks





In a place grows hole preparation grows for growing deep if use person labor
digs use 50x50x50 hole centimeter sizes but if use a drill sticks rear the tractor pierces
a hole in case of use roots a cutting 2 size bags should pierce a hole deeply usual more
be use height average from the reserve money arrives at that 1 of the inventory grows to
are depth size of a hole which , usual will deep about 60-70 centimeter use the all earth
that dig to upward from a hole mixes to mix with 5 kilogram composts and stone
phosphate fertilizer 1 amount is kilogram mix blend softly one after another cover up
the earth has that to mix the fertilizer already down a hole fully and compress the earth
crowdedly always earth level originally.


- Cost of Pickup
Price of truck 1 car 410,000 Baht

- Cost of Tractor
Price of tractor 1 car 420,000 Baht

- Cost of Rubber Presser
Price of 1 rubber presser 77,760 Baht
So, 4 rubber presser = 311,040 Baht

- Cost of Lawn Mower
Price of 1 lawn mower 7,500 Baht
So, 3 lawn mower = 22,500 Baht





76

Table 4.4 Pre-Operation Cost


No.
Describe
Number
of
Product
Number
of Unit
(Baht)
Price (Baht)
1
Para Rubber Young
Plant RRIM 600 3,000 18 54,000
2
Fertilizer Formula
15-15-15 40 900 36,000
3 Pickup 1 410,000 410,000
4 Building 1 775,000 775,000
5 Water in fracture 1 65,000 15,000
6 Electronic intrastate 1 35,000 25,000
7 Company Limited 1 1,500 1,500
8 Telephone Service 1 3,500 12,000
9 Internet Service 1 0 0
10 Lawn Mower 3 7,500 22,500
Total
1,351,000























77
4.3 Investment Cost


4.3.1 Equipment and Tools

Table 4.5 Equipment and Tools

No. Describe
No. of
Unit
Price per
Unit (Baht)
Total
(Baht)
1 Computer Compaq Presario SR1717AL 1 17,300 17,300
2 Printer HP LaserJ et P1005 1 3,500 3,500
3 Office Desk 1 2,900 2,900
4 Chair 1 3,200 3,200
5 Fax 1 3,520 3,520
6 Calculator Canon TX 1210 Hi 2 400 800
7 Document file 2 1,900 3,800
8 File cabinet 2 2,900 5,800
9 Phone Panasonic KX-T2373 2 1,330 2,660
10 Paper A4 5 118 590
11 Post It Note 3M 12 12 144
12
Cloth tape 3"x9Y
12 24 288
13 Max Horse HD-BBR 3 55 165
14 Staple Max MAX M8-1M 6 84 504
15 Pen 2 24 48
16 Clip Files ABH151A 12 42 504
17 Punch Machines 2 280 560
18 Scissors 1 135 135
19 Eraser 3 10 30
20 Pencil 2 10 20
21 Liquid Paper 2 52 104
22 Scotch Tape 3 24 72
23 Plug AM019 3 95 285
24
Air Condition Hitachi 0.9 Ton Split Air
Conditioner ACE Cutout - RAU010HQDP
1 18,500 18,500
25 Sofa 1 4,500 4,500
26 NAGASAKI HP-3006 2 5,090 10,180
27 Security Camera 4 4,700 18,800
28 Bathroom Door Diamond Door V004 1 3,500 3,500
29 Faucet NFH-139 1 92 92
30 Washbasin 1 700 700
31 Flush Toilet 1 3,500 3,500
Total 417,741



78
4.3.2 Operating Cost

Raw Material Cost


Table 4.6 Fertilizer Cost


Years Age
Para
Rubber
Tree
(Mount)
Number
Fertilizer
(Gram / 1
Tree)
Number
Fertilizer
(Sack)
Amount
(Baht)
1 2 60 40 36,000
5 80 41 36,900
11 100 42 37,800
2 14 110 43 38,700
16 110 43 38,700
23 120 44 39,600
3 28 180 44 39,600
36 180 44 39,600
4 40 180 44 39,600
47 180 44 39,600
5 52 200 45 40,500
59 200 45 40,500
6 64 200 45 40,500
71 200 45 40,500
7 76 200 45 40,500
83 200 45 40,500















79
Direct Labor Cost


Table 4.7 Salary of Labor



Years

The wage
is daily
(Baht)

The wage
is Monthly
(Baht)

Number
of Labor
(Baht)

Total/Month
(Baht)

Total/Year
(Baht)
1 120 3,600 1 10,800 129,600
2 120 3,600 1 10,800 129,600
3 120 3,600 1 10,800 129,600
4 120 3,600 1 10,800 129,600
5 120 3,600 10 36,000 432,000
6 120 3,600 10 36,000 432,000
7 120 3,600 10 36,000 432,000
Total 180,000 1,814,400



4.3.3 Depreciation


Table 4.8 Total Depreciation Cost 2010


Pre-Operation
Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Para Rubber
Young Plant
RRIM 600 54,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Fertilizer
Formula 15-15-
15 36,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Truck 475,000 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 47,499.96
Tractor 420,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Rubber Presser 311,040 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 62,208
Lawn Mower 22,500 375 375 375 375 375 375 375 375 375 375 375 375 4,500
Total 1,318,540 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 156,207.96








80
Investment Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Computer Compaq Presario
SR1717AL 17,300 288 288 288 288 288 288 288 288 288 288 288 288 3,460
Printer HP LaserJ et P1005 3,500 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 1166.64
Office Desk 2,900 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 579.96
Chair 3,200 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 639.96
Fax 3,520 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 1173.24
Calculator Canon TX 1210
Hi 800 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 266.64
Document file 3,800 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 759.96
File cabinet 5,800 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 1159.92
Phone Panasonic KX-T2373 2,660 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 886.56
Paper A4 590 0 0 0 0 0 0 0 0 0 0 0 0 0
Post It Note 3M 144 0 0 0 0 0 0 0 0 0 0 0 0 0
Cloth tape 3"x9Y 288 0 0 0 0 0 0 0 0 0 0 0 0 0
Max Horse HD-BBR 165 0 0 0 0 0 0 0 0 0 0 0 0 0
Staple Max MAX M8-1M 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Pen 48 0 0 0 0 0 0 0 0 0 0 0 0 0
Clip Files ABH151A 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Punch Machines 560 0 0 0 0 0 0 0 0 0 0 0 0 0
Scissors 135 0 0 0 0 0 0 0 0 0 0 0 0 0
Eraser 30 0 0 0 0 0 0 0 0 0 0 0 0 0
Pencil 20 0 0 0 0 0 0 0 0 0 0 0 0 0
Liquid Paper 104 0 0 0 0 0 0 0 0 0 0 0 0 0
Scotch Tape 72 0 0 0 0 0 0 0 0 0 0 0 0 0
Plug AM019 285 0 0 0 0 0 0 0 0 0 0 0 0 0
Air Condition Hitachi 0.9
Ton Split Air Conditioner
ACE Cutout -
RAU010HQDP 18,500 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 3699.96
Sofa 4,500 125 125 125 125 125 125 125 125 125 125 125 125 1500
NAGASAKI HP-3006 10,180 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 2035.92
Security Camera 18,800 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 3759.96
BathroomDoor Diamond
Door V004 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Faucet NFH-139 92 0 0 0 0 0 0 0 0 0 0 0 0 0
Washbasin 700 0 0 0 0 0 0 0 0 0 0 0 0 0
Flush Toilet 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 106,701 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 21,089



81
Table 4.9 Total Depreciation Cost 2011


Pre-Operation
Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Para Rubber
Young Plant
RRIM 600 54,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Fertilizer
Formula 15-15-
15 36,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Truck 475,000 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 47,499.96
Tractor 420,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Rubber Presser 311,040 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 62,208
Lawn Mower 22,500 375 375 375 375 375 375 375 375 375 375 375 375 4,500
Total 1,318,540 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 156,207.96

































82
Investment Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Computer Compaq Presario
SR1717AL 17,300 288 288 288 288 288 288 288 288 288 288 288 288 3,460
Printer HP LaserJ et P1005 3,500 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 1166.64
Office Desk 2,900 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 579.96
Chair 3,200 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 639.96
Fax 3,520 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 1173.24
Calculator Canon TX 1210
Hi 800 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 266.64
Document file 3,800 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 759.96
File cabinet 5,800 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 1159.92
Phone Panasonic KX-T2373 2,660 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 886.56
Paper A4 590 0 0 0 0 0 0 0 0 0 0 0 0 0
Post It Note 3M 144 0 0 0 0 0 0 0 0 0 0 0 0 0
Cloth tape 3"x9Y 288 0 0 0 0 0 0 0 0 0 0 0 0 0
Max Horse HD-BBR 165 0 0 0 0 0 0 0 0 0 0 0 0 0
Staple Max MAX M8-1M 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Pen 48 0 0 0 0 0 0 0 0 0 0 0 0 0
Clip Files ABH151A 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Punch Machines 560 0 0 0 0 0 0 0 0 0 0 0 0 0
Scissors 135 0 0 0 0 0 0 0 0 0 0 0 0 0
Eraser 30 0 0 0 0 0 0 0 0 0 0 0 0 0
Pencil 20 0 0 0 0 0 0 0 0 0 0 0 0 0
Liquid Paper 104 0 0 0 0 0 0 0 0 0 0 0 0 0
Scotch Tape 72 0 0 0 0 0 0 0 0 0 0 0 0 0
Plug AM019 285 0 0 0 0 0 0 0 0 0 0 0 0 0
Air Condition Hitachi 0.9
Ton Split Air Conditioner
ACE Cutout -
RAU010HQDP 18,500 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 3699.96
Sofa 4,500 125 125 125 125 125 125 125 125 125 125 125 125 1500
NAGASAKI HP-3006 10,180 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 2035.92
Security Camera 18,800 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 3759.96
BathroomDoor Diamond
Door V004 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Faucet NFH-139 92 0 0 0 0 0 0 0 0 0 0 0 0 0
Washbasin 700 0 0 0 0 0 0 0 0 0 0 0 0 0
Flush Toilet 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 106,701 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 21,089
Total Supply expense 11,241 0 0 0 0 0 0 0 0 0 0 0 0 0

83
Table 4.10 Total Depreciation Cost 2012


Pre-Operation
Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Para Rubber
Young Plant
RRIM 600 54,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Fertilizer
Formula 15-15-
15 36,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Truck 475,000 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 47,499.96
Tractor 420,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Rubber Presser 311,040 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 62,208
Lawn Mower 22,500 375 375 375 375 375 375 375 375 375 375 375 375 4,500
Total 1,318,540 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 156,207.96

































84
Investment Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Computer Compaq Presario
SR1717AL 17,300 288 288 288 288 288 288 288 288 288 288 288 288 3,460
Printer HP LaserJ et P1005 3,500 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 1166.64
Office Desk 2,900 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 579.96
Chair 3,200 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 639.96
Fax 3,520 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 1173.24
Calculator Canon TX 1210
Hi 800 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 266.64
Document file 3,800 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 759.96
File cabinet 5,800 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 1159.92
Phone Panasonic KX-T2373 2,660 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 886.56
Paper A4 590 0 0 0 0 0 0 0 0 0 0 0 0 0
Post It Note 3M 144 0 0 0 0 0 0 0 0 0 0 0 0 0
Cloth tape 3"x9Y 288 0 0 0 0 0 0 0 0 0 0 0 0 0
Max Horse HD-BBR 165 0 0 0 0 0 0 0 0 0 0 0 0 0
Staple Max MAX M8-1M 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Pen 48 0 0 0 0 0 0 0 0 0 0 0 0 0
Clip Files ABH151A 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Punch Machines 560 0 0 0 0 0 0 0 0 0 0 0 0 0
Scissors 135 0 0 0 0 0 0 0 0 0 0 0 0 0
Eraser 30 0 0 0 0 0 0 0 0 0 0 0 0 0
Pencil 20 0 0 0 0 0 0 0 0 0 0 0 0 0
Liquid Paper 104 0 0 0 0 0 0 0 0 0 0 0 0 0
Scotch Tape 72 0 0 0 0 0 0 0 0 0 0 0 0 0
Plug AM019 285 0 0 0 0 0 0 0 0 0 0 0 0 0
Air Condition Hitachi 0.9
Ton Split Air Conditioner
ACE Cutout -
RAU010HQDP 18,500 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 3699.96
Sofa 4,500 125 125 125 125 125 125 125 125 125 125 125 125 1500
NAGASAKI HP-3006 10,180 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 2035.92
Security Camera 18,800 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 3759.96
BathroomDoor Diamond
Door V004 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Faucet NFH-139 92 0 0 0 0 0 0 0 0 0 0 0 0 0
Washbasin 700 0 0 0 0 0 0 0 0 0 0 0 0 0
Flush Toilet 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 106,701 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 21,089
Total Supply expense 11,241 0 0 0 0 0 0 0 0 0 0 0 0 0

85
Table 4.11 Total Depreciation Cost 2013


Pre-Operation
Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Para Rubber
Young Plant
RRIM 600 54,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Fertilizer
Formula 15-15-
15 36,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Truck 475,000 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 47,499.96
Tractor 420,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Rubber Presser 311,040 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 62,208
Lawn Mower 22,500 375 375 375 375 375 375 375 375 375 375 375 375 4,500
Total 1,318,540 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 156,207.96

































86
Investment Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Computer Compaq Presario
SR1717AL 17,300 288 288 288 288 288 288 288 288 288 288 288 288 3,460
Printer HP LaserJ et P1005 3,500 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 1166.64
Office Desk 2,900 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 579.96
Chair 3,200 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 639.96
Fax 3,520 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 1173.24
Calculator Canon TX 1210
Hi 800 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 266.64
Document file 3,800 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 759.96
File cabinet 5,800 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 1159.92
Phone Panasonic KX-T2373 2,660 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 886.56
Paper A4 590 0 0 0 0 0 0 0 0 0 0 0 0 0
Post It Note 3M 144 0 0 0 0 0 0 0 0 0 0 0 0 0
Cloth tape 3"x9Y 288 0 0 0 0 0 0 0 0 0 0 0 0 0
Max Horse HD-BBR 165 0 0 0 0 0 0 0 0 0 0 0 0 0
Staple Max MAX M8-1M 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Pen 48 0 0 0 0 0 0 0 0 0 0 0 0 0
Clip Files ABH151A 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Punch Machines 560 0 0 0 0 0 0 0 0 0 0 0 0 0
Scissors 135 0 0 0 0 0 0 0 0 0 0 0 0 0
Eraser 30 0 0 0 0 0 0 0 0 0 0 0 0 0
Pencil 20 0 0 0 0 0 0 0 0 0 0 0 0 0
Liquid Paper 104 0 0 0 0 0 0 0 0 0 0 0 0 0
Scotch Tape 72 0 0 0 0 0 0 0 0 0 0 0 0 0
Plug AM019 285 0 0 0 0 0 0 0 0 0 0 0 0 0
Air Condition Hitachi 0.9
Ton Split Air Conditioner
ACE Cutout -
RAU010HQDP 18,500 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 3699.96
Sofa 4,500 125 125 125 125 125 125 125 125 125 125 125 125 1500
NAGASAKI HP-3006 10,180 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 2035.92
Security Camera 18,800 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 3759.96
BathroomDoor Diamond
Door V004 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Faucet NFH-139 92 0 0 0 0 0 0 0 0 0 0 0 0 0
Washbasin 700 0 0 0 0 0 0 0 0 0 0 0 0 0
Flush Toilet 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 106,701 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 21,089
Total Supply expense 11,241 0 0 0 0 0 0 0 0 0 0 0 0 0

87
Table 4.12 Total Depreciation Cost 2014


Pre-Operation
Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Para Rubber
Young Plant
RRIM 600 54,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Fertilizer
Formula 15-15-
15 36,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Truck 475,000 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 47,499.96
Tractor 420,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Rubber Presser 311,040 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 62,208
Lawn Mower 22,500 375 375 375 375 375 375 375 375 375 375 375 375 4,500
Total 1,318,540 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 156,207.96

































88
Investment Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Computer Compaq Presario
SR1717AL 17,300 288 288 288 288 288 288 288 288 288 288 288 288 3,460
Printer HP LaserJ et P1005 3,500 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 1166.64
Office Desk 2,900 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 579.96
Chair 3,200 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 639.96
Fax 3,520 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 1173.24
Calculator Canon TX 1210
Hi 800 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 266.64
Document file 3,800 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 759.96
File cabinet 5,800 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 1159.92
Phone Panasonic KX-T2373 2,660 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 886.56
Paper A4 590 0 0 0 0 0 0 0 0 0 0 0 0 0
Post It Note 3M 144 0 0 0 0 0 0 0 0 0 0 0 0 0
Cloth tape 3"x9Y 288 0 0 0 0 0 0 0 0 0 0 0 0 0
Max Horse HD-BBR 165 0 0 0 0 0 0 0 0 0 0 0 0 0
Staple Max MAX M8-1M 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Pen 48 0 0 0 0 0 0 0 0 0 0 0 0 0
Clip Files ABH151A 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Punch Machines 560 0 0 0 0 0 0 0 0 0 0 0 0 0
Scissors 135 0 0 0 0 0 0 0 0 0 0 0 0 0
Eraser 30 0 0 0 0 0 0 0 0 0 0 0 0 0
Pencil 20 0 0 0 0 0 0 0 0 0 0 0 0 0
Liquid Paper 104 0 0 0 0 0 0 0 0 0 0 0 0 0
Scotch Tape 72 0 0 0 0 0 0 0 0 0 0 0 0 0
Plug AM019 285 0 0 0 0 0 0 0 0 0 0 0 0 0
Air Condition Hitachi 0.9
Ton Split Air Conditioner
ACE Cutout -
RAU010HQDP 18,500 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 3699.96
Sofa 4,500 125 125 125 125 125 125 125 125 125 125 125 125 1500
NAGASAKI HP-3006 10,180 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 2035.92
Security Camera 18,800 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 3759.96
BathroomDoor Diamond
Door V004 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Faucet NFH-139 92 0 0 0 0 0 0 0 0 0 0 0 0 0
Washbasin 700 0 0 0 0 0 0 0 0 0 0 0 0 0
Flush Toilet 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 106,701 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 21,089
Total Supply expense 11,241 0 0 0 0 0 0 0 0 0 0 0 0 0

89
Table 4.13 Total Depreciation Cost 2015


Pre-Operation
Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Para Rubber
Young Plant
RRIM 600 54,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Fertilizer
Formula 15-15-
15 36,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Truck 475,000 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 47,499.96
Tractor 420,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Rubber Presser 311,040 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 62,208
Lawn Mower 22,500 375 375 375 375 375 375 375 375 375 375 375 375 4,500
Total 1,318,540 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 156,207.96

































90
Investment Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Computer Compaq Presario
SR1717AL 17,300 288 288 288 288 288 288 288 288 288 288 288 288 3,460
Printer HP LaserJ et P1005 3,500 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 1166.64
Office Desk 2,900 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 579.96
Chair 3,200 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 639.96
Fax 3,520 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 1173.24
Calculator Canon TX 1210
Hi 800 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 266.64
Document file 3,800 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 759.96
File cabinet 5,800 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 1159.92
Phone Panasonic KX-T2373 2,660 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 886.56
Paper A4 590 0 0 0 0 0 0 0 0 0 0 0 0 0
Post It Note 3M 144 0 0 0 0 0 0 0 0 0 0 0 0 0
Cloth tape 3"x9Y 288 0 0 0 0 0 0 0 0 0 0 0 0 0
Max Horse HD-BBR 165 0 0 0 0 0 0 0 0 0 0 0 0 0
Staple Max MAX M8-1M 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Pen 48 0 0 0 0 0 0 0 0 0 0 0 0 0
Clip Files ABH151A 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Punch Machines 560 0 0 0 0 0 0 0 0 0 0 0 0 0
Scissors 135 0 0 0 0 0 0 0 0 0 0 0 0 0
Eraser 30 0 0 0 0 0 0 0 0 0 0 0 0 0
Pencil 20 0 0 0 0 0 0 0 0 0 0 0 0 0
Liquid Paper 104 0 0 0 0 0 0 0 0 0 0 0 0 0
Scotch Tape 72 0 0 0 0 0 0 0 0 0 0 0 0 0
Plug AM019 285 0 0 0 0 0 0 0 0 0 0 0 0 0
Air Condition Hitachi 0.9
Ton Split Air Conditioner
ACE Cutout -
RAU010HQDP 18,500 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 3699.96
Sofa 4,500 125 125 125 125 125 125 125 125 125 125 125 125 1500
NAGASAKI HP-3006 10,180 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 2035.92
Security Camera 18,800 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 3759.96
BathroomDoor Diamond
Door V004 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Faucet NFH-139 92 0 0 0 0 0 0 0 0 0 0 0 0 0
Washbasin 700 0 0 0 0 0 0 0 0 0 0 0 0 0
Flush Toilet 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 106,701 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 21,089
Total Supply expense 11,241 0 0 0 0 0 0 0 0 0 0 0 0 0

91

Table 4.14 Total Depreciation Cost 2016


Pre-Operation
Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Para Rubber
Young Plant
RRIM 600 54,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Fertilizer
Formula 15-15-
15 36,000 0 0 0 0 0 0 0 0 0 0 0 0 0
Truck 475,000 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 47,499.96
Tractor 420,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Rubber Presser 311,040 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 5,184 62,208
Lawn Mower 22,500 375 375 375 375 375 375 375 375 375 375 375 375 4,500
Total 1,318,540 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 12642.3 156,207.96
































92
Investment Cost
Amount
(Baht)
Jan
(Baht)
Feb
(Baht)
Mar
(Baht)
April
(Baht)
May
(Baht)
June
(Baht)
July
(Baht)
Aug
(Baht)
Sep
(Baht)
Oct
(Baht)
Nov
(Baht)
Dec
(Baht)
Total
(Baht)
Computer Compaq Presario
SR1717AL 17,300 288 288 288 288 288 288 288 288 288 288 288 288 3,460
Printer HP LaserJ et P1005 3,500 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 97.22 1166.64
Office Desk 2,900 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 48.33 579.96
Chair 3,200 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 53.33 639.96
Fax 3,520 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 97.77 1173.24
Calculator Canon TX 1210
Hi 800 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 22.22 266.64
Document file 3,800 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 63.33 759.96
File cabinet 5,800 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 96.66 1159.92
Phone Panasonic KX-T2373 2,660 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 73.88 886.56
Paper A4 590 0 0 0 0 0 0 0 0 0 0 0 0 0
Post It Note 3M 144 0 0 0 0 0 0 0 0 0 0 0 0 0
Cloth tape 3"x9Y 288 0 0 0 0 0 0 0 0 0 0 0 0 0
Max Horse HD-BBR 165 0 0 0 0 0 0 0 0 0 0 0 0 0
Staple Max MAX M8-1M 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Pen 48 0 0 0 0 0 0 0 0 0 0 0 0 0
Clip Files ABH151A 504 0 0 0 0 0 0 0 0 0 0 0 0 0
Punch Machines 560 0 0 0 0 0 0 0 0 0 0 0 0 0
Scissors 135 0 0 0 0 0 0 0 0 0 0 0 0 0
Eraser 30 0 0 0 0 0 0 0 0 0 0 0 0 0
Pencil 20 0 0 0 0 0 0 0 0 0 0 0 0 0
Liquid Paper 104 0 0 0 0 0 0 0 0 0 0 0 0 0
Scotch Tape 72 0 0 0 0 0 0 0 0 0 0 0 0 0
Plug AM019 285 0 0 0 0 0 0 0 0 0 0 0 0 0
Air Condition Hitachi 0.9
Ton Split Air Conditioner
ACE Cutout -
RAU010HQDP 18,500 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 308.33 3699.96
Sofa 4,500 125 125 125 125 125 125 125 125 125 125 125 125 1500
NAGASAKI HP-3006 10,180 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 169.66 2035.92
Security Camera 18,800 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 313.33 3759.96
BathroomDoor Diamond
Door V004 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Faucet NFH-139 92 0 0 0 0 0 0 0 0 0 0 0 0 0
Washbasin 700 0 0 0 0 0 0 0 0 0 0 0 0 0
Flush Toilet 3,500 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 106,701 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 1,757 21,089
Total Supply expense 11,241 0 0 0 0 0 0 0 0 0 0 0 0 0

93

4.4 Management Analysis


4.4.1 Organization Management


Ploypailin Garden has management by registers Ploypailin Garden to company
limited. Ploypailin Garden communication with office of the Rubber Replanting Aid
Fund: Nan province for Ploypailin Garden knows the area growing Para rubber tree in
Nan province and the area give Para rubber latex. Then Ploypailin Garden contact with
gardener for buy Para rubber latex.




4.4.2 Organization Chart
















Owner
Ploypailin Garden

Accounting
Department
(1 Position)

Chauffeur
Department
(1 Position)


Labor
Department
(3 Position)
94

Property of Employee


Accounting Department (1 Position):

Task

- Work that relate to financial and accounting
- To analysis the liquidity of money
- To planning money
- Manage and control budget of company

Characteristic

- Female, Age 19-30 years old
- Graduated high vocational certificate or bachelor degree in account major
- More than 1-2 years of work experience that relate to finance
- Computer skill especially excel and express
- Can analysis the liquidity and financial of company
- Be carefully detailed person and good understanding the principles of
financial and accounting
- Have patience, enthusiasm and integrity
- To be honest on work



Chauffeur Department (1 Position)

Task

- Drive the truck buy Para rubber latex from gardener in Nan province and
transportation Para rubber to central market Para rubber.

Characteristic

- Male, age 20-48 years old
- 4 graduate of theology seniorities go up
- There is truck license public (2- every a kind goes up ) at least 1 year can
work be can estimate and know provincial route good like
- Have patience, enthusiasm and integrity
- To be honest on work





95

Labor Department (10 Position)

Task

- Cut the rubber tree that receive to assign
- Take care modify cuts that receive to assign
- Doer report irons continuously

Characteristic

- Male/Female, age 18 years go up
- Do not limit the seniority
- Have an experience in the doer irons the rubber tree
- There is the honesty and is responsible before at that receive assign
- Permanent at Nan Province



4.4.3 Administration Cost

Employee Salary


Table 4.15 Wage rate for our organization

Department Salary per Person (Baht) Total (Baht)
Labor Department 3,600 x 1 Person 3,600
Total Employee Salary / Month 3,600

** Remark after Year 2013 Labor Department Add 7, Account Department and
Chauffeur Department add in Year 2014.


Rental Free

Ploypailin Garden not have rental free because the owner of Ploypailin Garden
is owner land.









96
Stationary Expense


Table 4.16 Stationary Expense


No. Describe
No. of
Unit
Price per
Unit
(Baht)
Total (Baht)
1 Paper A4 5 118 590
2 Post It Note 3M 12 12 144
3 Cloth tape 3"x9Y 12 24 288
4 Max Horse HD-BBR 3 55 165
5 Staple Max MAX M8-1M 6 84 504
6 Pen 2 24 48
7 Clip Files ABH151A 12 42 504
8 Punch Machines 2 280 560
9 Scissors 1 135 135
10 Eraser 3 10 30
11 Pencil 2 10 20
12 Liquid Paper 2 52 104
13 Scotch Tape 3 24 72
Total Stationary 3,164


Electricity Expense/ Month


20 Meters pressure in the normal rate
Estimate use of electricity 250 Unit x 2.7781 = 694.52 Baht
Add (+) Service expense = 40.90 Baht
Total Electricity Expense per Month = 735.42 Baht


2 Business kinds are small-sized
For using electricity for run a business totals up with a house lives industry
government service part that have the character is the industry State Enterprises or The
other including the area where relate which there is electric power requirement shares in
15 minute topmost lower 30 the kilowatt by build change electricity one meter.

97
Table 4.17 the rate is usual
electric energy
value
(Baht /Unit)
Service charge
(baht/ month )
22-33 kilogram pressures brag 2.4649 228.17
The pressure lowers 22 a kilogram brags 40.90
- 150 first division (the division at 0 - 150) 1.8047
- 250 the division next (the division is 151 - 400) 2.7781
- Exceed 400 the division goes up (401 divisions from
now on )
2.9780



Water Expense / Month


1,000 Liter = 1 Cubic Meters
Fore cash use 20 Cum. / Month 16.45 Baht = 329 Baht
Add (+) General Service = 30 Baht
Total Water Expense / Month = 359 Baht













98
Table 4.18 WATER RATES BY USER No.1


Level of
water used
Cum./month
USER TYPES
Connection

Official and Small
Business

State Enterprise,
Industrial and large
Business

baht/cum.

satang/liter

baht/cum.

satang/liter

baht/cum.

satang/liter

Low Level Rate 50
Baht

Low Level Rate 100
Baht

Low Level Rate 200
Baht
0 – 10 10.20 1.020 11.45 1.145 12.50 1.250
11 – 20 10.95 1.095 14.20 1.420 15.50 1.550
21 – 30 13.20 1.320 15.45 1.545 18.50 1.850
31 – 50 15.20 1.520 16.45 1.645 21.50 2.150
51 – 80 16.45 1.645 16.85 1.685 23.50 2.350
81 – 100 16.95 1.695 16.95 1.695 23.75 2.375
101 – 300 - - 17.05 1.705 24.00 2.400
301 - 1,000 - - 17.15 1.715 24.25 2.425
1,001 - 2,000 - - 17.25 1.725 24.00 2.400
2001 - 3,000 - - 17.35 1.735 23.75 2.375
>3,000 - - 17.45 1.745 23.50 2.350

** Remark general service 30 baht













99
Internet Expense and Telephone Expense / Month


Telephone Expense = 300 Baht
Internet Expense (4 Mbps/1Mbps) = 690 Baht
Total Internet Expense and Telephone = 990 Baht


TOT Telephone Packet
- The telephone within the stomach land 3 baht for service charges / time
- Long distance telephone is time in the country the service charge minute
vacate 3 baht.
- The telephones from the mobile telephone reaches the number Free Phone
the service charge minute vacate 3 baht.

Table 4.19 TOT Internet Packet
Basic Fit
Upload at speed topmost level 512 Kbps
Power Fit
Upload at speed topmost level 1
Mbps
Speed Level
The service charge is
monthly (Baht)
Speed Level
The service charge
is monthly (Baht)
2 Mbps/512 Kbps 490 2 Mbps/1 Mbps 590
4 Mbps/512 Kbps 590 4 Mbps/1 Mbps 690
6 Mbps/512 Kbps 790 6 Mbps/1 Mbps 890
8 Mbps/512 Kbps 1,000 8 Mbps/1 Mbps 1,100













100
Fire Insurance Expense





Fire Insurance Expense = 5,300 Baht / Years


Table 4.20 Compare with fire insurance and the robbery

Protection Type 1 Type 2 Type 3 Type 4 Type 5 Type 6
Categories 1
1.1 Fire +Danger enhances 300,000500,0001,000,0001,500,0002,000,0003,000,000
1.2 Expenses for the
homestead temporary not
exceed 30,000 a baht long
ago 3 month
90,000 90,000 90,000 90,000 90,000 90,000
1.3 Danger builds the
electric appliances
30,000 50,000 100,000 150,000 200,000 300,000
Categories 2
2.1 Assets stealing that
appear a clue spires assets
competition or rob
30,000 50,000 100,000 150,000 200,000 300,000
2.2 The damage does a
pyramid of acrobat building
is born from 2.1
30,000 30,000 30,000 30,000 30,000 30,000
Categories 3
The plead guilty follows to
mark build an outsider
100,000100,000 100,000 100,000 100,000 100,000
Categories 4
Guaranteeing accident
personal the cause dies
100,000100,000 100,000 100,000 100,000 100,000
The insurance premium
totals up the tax ( baht )
710 1,050 1,900 2,750 3,600 5,300



101






Table 4.21 Administration Cost Year 2010

Description
Base
(Baht)
Jan
(Baht)
Feb Mar Apr May June July Aug Sep Oct Nov Dec Total
(Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht)
Employee Salary 24,400 24,400 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 39,600
Rental Free 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary Expense - 3,164 - - - - - 3,164 - - - - - 3,164
Electricity Expense - 735.42 600 620 100 610 630 635 632 620 622 620 620 6,309.00
Water Expense - 359 200 150 40 130 250 260 251 245 247 245 240 2,258
Internet and Telephone
Expense - 990 850 580 300 560 1,040 1,045 1,043 986 989 991 986 9,370
Fire Insurance 5,300 5,300 - - - - - - - - - - - 0
Training Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 29,700 34,948 5,250 4,950 4,040 4,900 5,520 8,704 5,526 5,451 5,458 5,456 5,446 60,701









102






Table 4.22 Administration Cost Year 2011

Description
Base
(Baht)
Jan
(Baht)
Feb Mar Apr May June July Aug Sep Oct Nov Dec Total
(Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht)
Employee Salary 3,600 3,600 3,600 3,600 0 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 39,600
Rental Free 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary Expense - 3,164 - - - - - 3,164 - - - - - 6,328
Electricity Expense - 673 610 620 102 620 640 635 612 630 632 632 623 7,028.62
Water Expense - 248 200 160 40 230 250 260 235 220 245 260 240 2,588
Internet and Telephone
Expense - 1,000 852 585 320 568 1,030 1,023 1,043 986 990 990 980 10,367
Fire Insurance 5,300 5,300 - - - - - - - - - - - 5,300
Training Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 16,100 13,985 5,262 4,965 462 5,018 5,520 8,682 5,490 5,436 5,467 5,482 5,443 71,212









103






Table 4.23 Administration Cost Year 2012

Description
Base
(Baht)
Jan
(Baht)
Feb Mar Apr May June July Aug Sep Oct Nov Dec Total
(Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht)
Employee Salary 3,600 3,600 3,600 3,600 0 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 39,600
Rental Free 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary Expense - 3,164 - - - - - 3,164 - - - - - 6,328
Electricity Expense - 650 610 600 100 602 614 633 611 613 631 632 623 6,919
Water Expense - 240 210 165 50 128 254 254 240 226 250 263 244 2524
Internet and Telephone
Expense - 980 850 590 310 575 1,039 1,030 1,023 980 992 1,000 986 10,355
Fire Insurance 5,300 5,300 - - - - - - - - - - - 5,300
Training Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 16,100 13,934 5,270 4,955 460 4,905 5,507 8,681 5,474 5,419 5,473 5,495 5,453 71,026









104







Table 4.24 Administration Cost Year 2013

Description
Base
(Baht)
Jan
(Baht)
Feb Mar Apr May June July Aug Sep Oct Nov Dec Total
(Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht)
Employee Salary 3,600 3,600 3,600 3,600 0 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 39,600
Rental Free 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary Expense - 3,164 - - - - - 3,164 - - - - - 6,328
Electricity Expense - 680 603 615 95 610 641 632 610 631 609 620 623 6,969
Water Expense - 243 205 160 43 129 250 253 242 226 255 260 246 2512
Internet and Telephone
Expense - 983 845 550 330 580 1,020 1,025 1,020 970 990 993 980 10,286
Fire Insurance 5,300 5,300 - - - - - - - - - - - 5,300
Training Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 16,100 13,970 5,253 4,925 468 4,919 5,511 8,674 5,472 5,427 5,454 5,473 5,449 70,995








105






Table 4.25 Administration Cost Year 2014

Description
Base
(Baht)
Jan
(Baht)
Feb Mar Apr May June July Aug Sep Oct Nov Dec Total
(Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht)
Employee Salary 56,000 56,000 56,000 56,000 0 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 616,000
Rental Free 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary Expense - 3,164 - - - - - 3,164 - - - - - 6,328
Electricity Expense - 3,200 3,400 2,510 220 2,360 3,300 3,621 3,553 3,558 3,200 3,414 3,640 35,976
Water Expense - 820 802 610 47 658 828 847 825 840 910 850 854 8891
Internet and Telephone
Expense - 983 845 550 300 580 1,020 1,025 1,020 970 990 993 980 10,256
Fire Insurance 5,300 5,300 - - - - - - - - - - - 5,300
Training Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 61,300 69,467 61,047 59,670 567 59,598 61,148 64,657 61,398 61,368 61,100 61,257 61,474 682,751









106






Table 4.26 Administration Cost Year 2015

Description
Base
(Baht)
Jan
(Baht)
Feb Mar Apr May June July Aug Sep Oct Nov Dec Total
(Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht)
Employee Salary 56,000 56,000 56,000 56,000 0 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 616,000
Rental Free 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary Expense - 3,164 - - - - - 3,164 - - - - - 6,328
Electricity Expense - 3,500 3,410 2,500 200 2,358 3,250 3,710 3,650 3,550 3,459 3,512 3,400 36,499
Water Expense - 820 802 610 530 658 828 847 825 840 910 850 854 9374
Internet and Telephone
Expense - 1,390 1,220 950 920 925 1,432 1,345 1,362 1,225 1,256 1,238 1,230 14,493
Fire Insurance 5,300 5,300 - - - - - - - - - - - 5,300
Training Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 61,300 70,174 61,432 60,060 1,650 59,941 61,510 65,066 61,837 61,615 61,625 61,600 61,484 687,994









107







Table 4.27 Administration Cost Year 2016

Description
Base
(Baht)
Jan
(Baht)
Feb Mar Apr May June July Aug Sep Oct Nov Dec Total
(Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht) (Baht)
Employee Salary 50,600 50,600 50,600 50,600 50,600 50,600 50,600 50,600 50,600 50,600 50,600 50,600 50,600 607,200
Rental Free 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary Expense - 3,164 - - - - - 3,164 - - - - - 6,328
Electricity Expense - 3,481 3,200 2,510 220 2,360 3,100 3,521 3,753 3,558 3,200 3,514 3,240 35,657
Water Expense - 810 797 603 40 655 820 840 820 830 907 843 850 8815
Internet and
Telephone Expense - 1,390 1,228 955 926 930 1,440 1,352 1,360 1,559 1,260 1,243 1,236 14,879
Fire Insurance 5,300 5,300 - - - - - - - - - - - 5,300
Training Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 55,900 64,745 55,825 54,668 51,786 54,545 55,960 59,477 56,533 56,547 55,967 56,200 55,926 678,179
108
4.5 Conclusion


Ploypailin Garden select Para rubber breeding RRIM 600 because from research
of researcher they give opinion RRIM 600 is breeding appropriate with Nan province
and the area have less raining(Resource from Office of the Rubber Replanting Aid
Fund: Nan Province). Service process of Ploypailin Garden is the company buys Para
rubber latex from gardener, and then the company irons Para rubber latex send to sell at
central market Para rubber. Location the company select at Nan province because the
land is basically at of an owner Ploypailin Garden by the company don’t have expense
for rent free. Facility layout Ploypailin Garden have lodging for employee for the
employee they good working because the time cut Para rubber tree the company will cut
morning be become dark so, for safety of employee in come to working. Machine, tool
and equipments the company select the best Machine, tool and equipments for quality
of work. Logistics management the company gives important everything of logistics
management since select breeding to iron Para rubber latex for quality of product.
Cost of equipment some equipment the company buy every six moth some
equipment the company can use many years. Investment cost in part of direct labor in
year 2010 – 2013 the company don’t cut Para rubber tree the company will be have 1
labor. After that the company will be add 9 labor for cutting Para rubber tree.
Depreciation some equipment don’t have depreciation because some equipment can’t
sell just end of life. Raw material the period of year 2010 – 2013 raw material add every
year follow size and age of Para rubber tree. After year 2013 the company use raw
material equal every year because live in period of Para rubber tree cutting.
Organization management of company has a little department and a little
employee because the company is small company. Administration cost add every year
because Nan province is new area of growing Para rubber tree so, each year will be
have gardener add growing Para rubber tree every year. After year 2014 administration
adds more than 2010 – 2013 because the company adds labor and cutting Para rubber
tree.

















109





















Chapter 5 Finance Analysis


















110
5.1 Loans

Table 5.1 Loans Years 1 – Years 7 (2010-1016)

Loans 3,000,000.00
Interest rate 12%
Payment per month ฿35,305.47
Year 1
No. of period 1 2 3 4 5 6 7 8 9 10 11 12
Payment per month ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47
Interest expense

30,000.00

29,946.95

29,893.36

29,839.24

29,784.58

29,729.37

29,673.61

29,617.29

29,560.41

29,502.96

29,444.93

29,386.33
Principal ฿5,305.47 ฿5,358.52 ฿5,412.11 ฿5,466.23 ฿5,520.89 ฿5,576.10 ฿5,631.86 ฿5,688.18 ฿5,745.06 ฿5,802.51 ฿5,860.53 ฿5,919.14
Loans Balance
3,000,000.00

2,994,694.5
3

2,989,336.01

2,983,923.91

2,978,457.68

2,972,936.79

2,967,360.70

2,961,728.84

2,956,040.66

2,950,295.60

2,944,493.09

2,938,632.56

2,932,713.42
Year 2
No. of period 1 2 3 4 5 6 7 8 9 10 11 12
Payment per month ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47
Interest expense

29,327.13

29,267.35

29,206.97

29,145.98

29,084.39

29,022.18

28,959.35

28,895.89

28,831.79

28,767.05

28,701.67

28,635.63
Principal ฿5,978.33 ฿6,038.11 ฿6,098.50 ฿6,159.48 ฿6,221.08 ฿6,283.29 ฿6,346.12 ฿6,409.58 ฿6,473.68 ฿6,538.41 ฿6,603.80 ฿6,669.84
Loans Balance
2,932,713.42

2,926,735.0
9

2,920,696.97

2,914,598.47

2,908,438.99

2,902,217.92

2,895,934.63

2,889,588.51

2,883,178.93

2,876,705.26

2,870,166.84

2,863,563.05

2,856,893.21
Year 3
No. of period 1 2 3 4 5 6 7 8 9 10 11 12
Payment per month ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47
Interest expense

28,568.93

28,501.57

28,433.53

28,364.81

28,295.40

28,225.30

28,154.50

28,082.99

28,010.77

27,937.82

27,864.14

27,789.73
Principal ฿6,736.53 ฿6,803.90 ฿6,871.94 ฿6,940.66 ฿7,010.06 ฿7,080.16 ฿7,150.97 ฿7,222.48 ฿7,294.70 ฿7,367.65 ฿7,441.32 ฿7,515.74
Loans Balance
2,856,893.21

2,850,156.6
8

2,843,352.78

2,836,480.84

2,829,540.18

2,822,530.12

2,815,449.95

2,808,298.99

2,801,076.51

2,793,781.81

2,786,414.17

2,778,972.84

2,771,457.10
111



Year 4
No. of period 1 2 3 4 5 6 7 8 9 10 11 12
Payment per month ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47
Interest expense

27,714.57

27,638.66

27,561.99

27,484.56

27,406.35

27,327.36

27,247.58

27,167.00

27,085.61

27,003.42

26,920.40

26,836.54
Principal ฿7,590.89 ฿7,666.80 ฿7,743.47 ฿7,820.91 ฿7,899.12 ฿7,978.11 ฿8,057.89 ฿8,138.47 ฿8,219.85 ฿8,302.05 ฿8,385.07 ฿8,468.92
Loans Balance
2,771,457.10

2,763,866.21

2,756,199.41

2,748,455.93

2,740,635.03

2,732,735.91

2,724,757.81

2,716,699.92

2,708,561.45

2,700,341.60

2,692,039.55

2,683,654.48

2,675,185.56
Year 5
No. of period 1 2 3 4 5 6 7 8 9 10 11 12
Payment per month ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47
Interest expense

26,751.86

26,666.32

26,579.93

26,492.67

26,404.54

26,315.54

26,225.64

26,134.84

26,043.13

25,950.51

25,856.96

25,762.47
Principal ฿8,553.61 ฿8,639.15 ฿8,725.54 ฿8,812.79 ฿8,900.92 ฿8,989.93 ฿9,079.83 ฿9,170.63 ฿9,262.33 ฿9,354.96 ฿9,448.51 ฿9,542.99
Loans Balance
2,675,185.56

2,666,631.95

2,657,992.80

2,649,267.27

2,640,454.47

2,631,553.55

2,622,563.62

2,613,483.79

2,604,313.17

2,595,050.83

2,585,695.88

2,576,247.37

2,566,704.38
Year 6
No. of period 1 2 3 4 5 6 7 8 9 10 11 12
Payment per month ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47
Interest expense

25,667.04

25,570.66

25,473.31

25,374.99

25,275.69

25,175.39

25,074.09

24,971.77

24,868.44

24,764.07

24,658.65

24,552.18
Principal ฿9,638.42 ฿9,734.81 ฿9,832.15 ฿9,930.48 ฿10,029.78 ฿10,130.08 ฿10,231.38 ฿10,333.69 ฿10,437.03 ฿10,541.40 ฿10,646.81 ฿10,753.28
Loans Balance
2,566,704.38

2,557,065.95

2,547,331.15

2,537,498.99

2,527,568.52

2,517,538.74

2,507,408.66

2,497,177.28

2,486,843.59

2,476,406.56

2,465,865.16

2,455,218.34

2,444,465.06
Year 7
No. of period 1 2 3 4 5 6 7 8 9 10 11 12
Payment per month ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47 ฿35,305.47
Interest expense

24,444.65

24,336.04

24,226.35

24,115.56

24,003.66

23,890.64

23,776.49

23,661.20

23,544.76

23,427.15

23,308.37

23,188.40
Principal ฿10,860.81 ฿10,969.42 ฿11,079.12 ฿11,189.91 ฿11,301.81 ฿11,414.83 ฿11,528.97 ฿11,644.26 ฿11,760.71 ฿11,878.31 ฿11,997.10 ฿12,117.07
Loans Balance
2,444,465.06

2,433,604.25

2,422,634.82

2,411,555.71

2,400,365.80

2,389,063.99

2,377,649.17

2,366,120.19

2,354,475.93

2,342,715.22

2,330,836.91

2,318,839.81

2,306,722.74
112

5.2 Income Statement

Table 5.2 Income Statement Year 2010
Ploypailin Garden Limited
Income Statement
For the year ended December, 31 2010
Year 1
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Revenue
Sale

145,000.00

139,200.00

116,000.00 -

104,400.00

162,400.00

174,000.00

168,200.00

143,840.00

156,600.00

150,800.00

141,520.00

1,601,960.00
Cost of Good
Sold

100,000.00

96,000.00

80,000.00 -

72,000.00

112,000.00

120,000.00

116,000.00

99,200.00

108,000.00

104,000.00

97,600.00

1,104,800.00
Gross Income

45,000.00

43,200.00

36,000.00 -

32,400.00

50,400.00

54,000.00

52,200.00

44,640.00

48,600.00

46,800.00

43,920.00

497,160.00
Operating Expense
Petrol

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

38,500.00
General &
Ministration

34,948.42

5,250.00

4,950.00

4,040.00

4,900.00

5,520.00

8,704.00

5,526.00

5,451.00

5,458.00

5,456.00

5,446.00

95,649.42
Pre-operation
Expense

12,741.00 - - - - - - - - - - -

12,741.00
Fertilizer
expense

36,000.00

36,000.00 - -

36,900.00 - - - - -

37,800.00 -

146,700.00
Depreciation

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

148,083.96
Total Operating
Expense

99,329.75

56,890.33

20,590.33

19,680.33

57,440.33

21,160.33

24,344.33

21,166.33

21,091.33

21,098.33

58,896.33

21,086.33

441,674.38
Income Before and
Tax - 54,329.75 - 13,690.33

15,409.67 - 19,680.33 - 25,040.33

29,239.67

29,655.67

31,033.67

23,548.67

27,501.67 - 12,096.33

22,833.67

55,485.62
Interest
Expense

30,000.00

29,946.95

29,893.36

29,839.24

29,784.58

29,729.37

29,673.61

29,617.29

29,560.41

29,502.96

29,444.93

29,386.33

356,379.00
Income (loss)
Before Income
Taxes - 84,329.75 - 43,637.28 - 14,483.69 - 49,519.57 - 54,824.91 - 489.70 - 17.94

1,416.38 - 6,011.74 - 2,001.29 - 41,541.26 - 6,552.66 - 300,893.38
Provision
(benefit) for Income
Taxes - - - - - - - - - - - - -
Net Income (loss)
for The Year - 84,329.75 - 43,637.28 - 14,483.69 - 49,519.57 - 54,824.91 - 489.70 - 17.94

1,416.38 - 6,011.74 - 2,001.29 - 41,541.26 - 6,552.66 - 301,993.38
113
Retained Earnings - 84,329.75 - 127,967.03 - 142,450.72 - 191,970.28 - 246,795.19 - 247,284.89 - 247,302.83 - 245,886.44 - 251,898.18 - 253,899.47 - 295,440.73 - 301,993.38 - 301,993.38

Table 5.3 Income Statement Year 2011
Ploypailin Garden Limited
Income Statement
For the year ended December, 31 2011
Year 2
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Revenue
Sale

146,160.00

140,360.00

117,160.00 -

105,560.00

163,560.00

175,160.00

169,360.00

145,000.00

157,760.00

151,960.00

142,680.00

1,601,960.00
Cost of Good Sold

100,800.00

96,800.00

80,800.00 -

72,800.00

112,800.00

120,800.00

116,800.00

100,000.00

108,800.00

104,800.00

98,400.00

1,104,800.00
Gross Income

45,360.00

43,560.00

36,360.00 -

32,760.00

50,760.00

54,360.00

52,560.00

45,000.00

48,960.00

47,160.00

44,280.00

497,160.00
Operating Expense
Petrol

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

38,500.00
General & Ministration

13,984.62

5,262.00

4,965.00

462.00

5,018.00

5,520.00

8,682.00

5,490.00

5,436.00

5,467.00

5,482.00

5,443.00

71,211.62
Pre-operation Expense

-

-

- -

- - - -

- - - -

-
Fertilizer expense

-

38,700.00

-

38,700.00

- - - -

- -

39,600.00 -

117,000.00
Depreciation

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

148,083.96
Total Operating Expense

29,624.95

59,602.33

20,605.33

54,802.33

20,658.33

21,160.33

24,322.33

21,130.33

21,076.33

21,107.33

60,722.33

21,083.33

374,795.58
Income Before and Tax

15,735.05 - 16,042.33

15,754.67 - 54,802.33

12,101.67

29,599.67

30,037.67

31,429.67

23,923.67

27,852.67 - 13,562.33

23,196.67

122,364.42
Interest Expense

29,327.13

29,267.35

29,206.97

29,145.98

29,084.39

29,022.18

28,959.35

28,895.89

28,831.79

28,767.05

28,701.67

28,635.63

347,845.38
Income (loss) Before Income Taxes - 13,592.08 - 45,309.68 - 13,452.30 - 83,948.31 - 16,982.72

577.49

1,078.32

2,533.78 - 4,908.12 - 914.38 - 42,264.00 - 5,438.96 - 225,480.96
Provision (benefit) for Income
Taxes

-

-

- -

- - - -

- - - -

-
Net Income (loss) for The Year - 13,592.08 - 45,309.68 - 13,452.30 - 83,948.31 - 16,982.72

577.49

1,078.32

2,533.78 - 4,908.12 - 914.38 - 42,264.00 - 5,438.96 - 222,620.96
Retained Earnings - 315,585.47 - 360,895.15 - 374,347.45 - 458,295.76 - 475,278.48 - 474,700.99 - 473,622.67 - 471,088.88 - 475,997.00 - 476,911.39 - 519,175.38 - 524,614.34 - 524,614.34


114


Table 5.4 Income Statement Year 2012
Ploypailin Garden Limited
Income Statement
For the year ended December, 31 2012
Year 3
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Revenue
Sale

147,320.00

141,520.00

118,320.00 -

106,720.00

164,720.00

176,320.00

170,520.00

146,160.00

158,920.00

153,120.00

143,840.00

1,601,960.00
Cost of Good Sold

101,600.00

97,600.00

81,600.00 -

73,600.00

113,600.00

121,600.00

117,600.00

100,800.00

109,600.00

105,600.00

99,200.00

1,104,800.00
Gross Income

45,720.00

43,920.00

36,720.00

-

33,120.00

51,120.00

54,720.00

52,920.00

45,360.00

49,320.00

47,520.00

44,640.00

497,160.00
Operating Expense
Petrol

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

38,500.00
General & Ministration

13,934.00

5,270.00

4,955.00

460.00

4,905.00

5,507.00

8,681.00

5,474.00

5,419.00

5,473.00

5,495.00

5,453.00

71,026.00
Fertilizer expense

-

-

-

39,600.00

- -

-

-

-

-

-

39,600.00

79,200.00
Depreciation

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

148,083.96
Total Operating Expense

29,574.33

20,910.33

20,595.33

55,700.33

20,545.33

21,147.33

24,321.33

21,114.33

21,059.33

21,113.33

21,135.33

60,693.33

336,809.96
Income Before and Tax

16,145.67

23,009.67

16,124.67 - 55,700.33

12,574.67

29,972.67

30,398.67

31,805.67

24,300.67

28,206.67

26,384.67 - 16,053.33

160,350.04
Interest Expense

28,568.93

28,501.57

28,433.53

28,364.81

28,295.40

28,225.30

28,154.50

28,082.99

28,010.77

27,937.82

27,864.14

27,789.73

338,229.48
Income (loss) Before Income Taxes - 12,423.26 - 5,491.90 - 12,308.86 - 84,065.14 - 15,720.73

1,747.37

2,244.17

3,722.68 - 3,710.10

268.85 - 1,479.47 - 43,843.06 - 177,879.44
Provision (benefit) for Income
Taxes

-

-

-

-

- -

-

-

-

-

- -

-
Net Income (loss) for The Year - 12,423.26 - 5,491.90 - 12,308.86 - 84,065.14 - 15,720.73

1,747.37

2,244.17

3,722.68 - 3,710.10

268.85 - 1,479.47 - 43,843.06
-
171,059.44
Retained Earnings - 537,037.61 - 542,529.50 - 554,838.36 - 638,903.50 - 654,624.23 - 652,876.86 - 650,632.69 - 646,910.01 - 650,620.11 - 650,351.26 - 651,830.73 - 695,673.79
-
695,673.79


115


Table 5.5 Income Statement Year 2013
Ploypailin Garden Limited
Income Statement
For the year ended December, 31 2013
Year 4
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Revenue
Sale

148,480.00

142,680.00

119,480.00 -

107,880.00

165,880.00

177,480.00

171,680.00

147,320.00

160,080.00

154,280.00

145,000.00

1,640,240.00
Cost of Good Sold

102,200.00

98,400.00

82,400.00 -

74,400.00

114,400.00

122,400.00

118,400.00

101,600.00

110,400.00

106,400.00

100,000.00

1,131,000.00
Gross Income

46,280.00

44,280.00

37,080.00

-

33,480.00

51,480.00

55,080.00

53,280.00

45,720.00

49,680.00

47,880.00

45,000.00

509,240.00
Operating Expense
Petrol

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

38,500.00
General &
Ministration

13,970.00

5,253.00

4,925.00

468.00

4,919.00

5,511.00

8,674.00

5,472.00

5,427.00

5,454.00

5,473.00

5,449.00

70,995.00
Pre-operation
Expense

-

-

-

-

-

-

-

-

-

-

-

-
Fertilizer expense

-

-

-

39,600.00

-

-

-

-

-

-

-

39,600.00

79,200.00
Depreciation

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

148,083.96
Total Operating Expense

29,610.33

20,893.33

20,565.33

55,708.33

20,559.33

21,151.33

24,314.33

21,112.33

21,067.33

21,094.33

21,113.33

60,689.33

336,778.96
Income Before and Tax

16,669.67

23,386.67

16,514.67 - 55,708.33

12,920.67

30,328.67

30,765.67

32,167.67

24,652.67

28,585.67

26,766.67 - 15,689.33

172,461.04
Interest Expense

27,714.57

27,638.66

27,561.99

27,484.56

27,406.35

27,327.36

27,247.58

27,167.00

27,085.61

27,003.42

26,920.40

26,836.54

327,394.04
Income (loss) Before
Income Taxes - 11,044.90 - 4,251.99 - 11,047.32 - 83,192.89 - 14,485.68

3,001.31

3,518.09

5,000.67 - 2,432.94

1,582.25
-
153.73 - 42,525.87 - 154,933.00
Provision (benefit) for
Income Taxes

-

-

-

-

-

-

-

-

-

-

-

-

-
Net Income (loss) for The
Year - 11,044.90 - 4,251.99 - 11,047.32 - 83,192.89 - 14,485.68

3,001.31

3,518.09

5,000.67 - 2,432.94

1,582.25 - 153.73 - 42,525.87 - 156,033.00
Retained Earnings - 706,718.69 - 710,970.68 - 722,018.00 - 805,210.89 - 819,696.57 - 816,695.26 - 813,177.17 - 808,176.50 - 810,609.44 - 809,027.19 - 809,180.91 - 851,706.79 - 851,706.79


116


Table 5.6 Income Statement Year 2014
Ploypailin Garden Limited
Income Statement
For the year ended December, 31 2014
Year 5
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Revenue
Sale

245,640.00

239,840.00

216,640.00 -

205,040.00

263,040.00

274,640.00

268,840.00

244,480.00

257,240.00

251,440.00

242,160.00

2,709,000.00
Cost of Good Sold

103,000.00

99,200.00

83,200.00 -

75,200.00

115,200.00

123,200.00

119,200.00

102,400.00

111,200.00

107,200.00

100,800.00

1,139,800.00
Gross Income

142,640.00

140,640.00

133,440.00 -

129,840.00

147,840.00

151,440.00

149,640.00

142,080.00

146,040.00

144,240.00

141,360.00

1,569,200.00
Operating Expense
Petrol

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

38,500.00
General & Ministration

69,467.00

61,047.00

59,670.00

567.00

59,598.00

61,148.00

64,657.00

61,398.00

61,368.00

61,100.00

61,257.00

61,474.00

682,751.00
Pre-operation Expense

-

-

- -

- - - -

- - - -

-
Fertilizer expense

-

-

- -

40,500.00 - - -

- - -

40,500.00

81,000.00
Depreciation

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

148,083.96
Total Operating Expense

85,307.33

76,887.33

75,510.33

16,407.33

115,938.33

76,988.33

80,497.33

77,238.33

77,208.33

76,940.33

77,097.33

117,814.33

950,334.96
Income Before and Tax

57,332.67

63,752.67

57,929.67 - 16,407.33

13,901.67

70,851.67

70,942.67

72,401.67

64,871.67

69,099.67

67,142.67

23,545.67

618,865.04
Interest Expense

26,751.86

26,666.32

26,579.93

26,492.67

26,404.54

26,315.54

26,225.64

26,134.84

26,043.13

25,950.51

25,856.96

25,762.47

315,184.40
Income (loss) Before Income Taxes

30,580.81

37,086.35

31,349.74 - 42,900.00 - 12,502.87

44,536.13

44,717.03

46,266.83

38,828.54

43,149.16

41,285.71 - 2,216.80

303,680.64
Provision (benefit) for Income
Taxes

-

-

- -

- - - -

- - - -

-
Net Income (loss) for The Year

30,580.81

37,086.35

31,349.74 - 42,900.00 - 12,502.87

44,536.13

44,717.03

46,266.83

38,828.54

43,149.16

41,285.71 - 2,216.80

300,180.64
Retained Earnings - 821,125.98 - 784,039.62 - 752,689.88 - 795,589.89 - 808,092.76 - 763,556.63 - 718,839.59 - 672,572.76 - 633,744.22 - 590,595.06 - 549,309.35 - 551,526.15 - 551,526.15


117


Table 5.7 Income Statement Year 2015
Ploypailin Garden Limited
Income Statement
For the year ended December, 31 2015
Year 6
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Revenue
Sale

246,800.00

241,000.00

217,800.00

-

206,200.00

264,200.00

275,800.00

270,000.00

245,640.00

258,400.00

252,600.00

243,320.00

2,721,760.00
Cost of Good Sold

103,800.00

100,000.00

84,000.00

-

76,000.00

116,000.00

124,000.00

120,000.00

103,200.00

112,000.00

108,000.00

101,600.00

1,148,600.00
Gross Income

143,000.00

141,000.00

133,800.00

-

130,200.00

148,200.00

151,800.00

150,000.00

142,440.00

146,400.00

144,600.00

141,720.00

1,573,160.00
Operating Expense
Petrol

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

38,500.00
General & Ministration

70,174.00

61,432.00

60,060.00

1,650.00

59,941.00

61,510.00

65,066.00

61,837.00

61,615.00

61,625.00

61,600.00

61,484.00

687,994.00
Pre-operation Expense

-

-

-

-

- -

-

-

-

- - -

-
Fertilizer expense

-

-

-

-

40,500.00 -

-

-

-

- -

40,500.00

81,000.00
Depreciation

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

148,083.96
Total Operating Expense

86,014.33

77,272.33

75,900.33

17,490.33

116,281.33

77,350.33

80,906.33

77,677.33

77,455.33

77,465.33

77,440.33

117,824.33

955,577.96
Income Before and Tax

56,985.67

63,727.67

57,899.67 - 17,490.33

13,918.67

70,849.67

70,893.67

72,322.67

64,984.67

68,934.67

67,159.67

23,895.67

617,582.04
Interest Expense

25,667.04

25,570.66

25,473.31

25,374.99

25,275.69

25,175.39

25,074.09

24,971.77

24,868.44

24,764.07

24,658.65

24,552.18

301,426.27
Income (loss) Before Income Taxes

31,318.63

38,157.01

32,426.36 - 42,865.32 - 11,357.02

45,674.28

45,819.58

47,350.90

40,116.23

44,170.60

42,501.02 - 656.51

316,155.77
Provision (benefit) for Income
Taxes

-

-

-

-

- -

-

-

-

- - -

-
Net Income (loss) for The Year

31,318.63

38,157.01

32,426.36 - 42,865.32 - 11,357.02

45,674.28

45,819.58

47,350.90

40,116.23

44,170.60

42,501.02 - 656.51

312,655.77
Retained Earnings - 520,207.53 - 482,050.52 - 449,624.16 - 492,489.48 - 503,846.49 - 458,172.21 - 412,352.63 - 365,001.73 - 324,885.49 - 280,714.89 - 238,213.87 - 238,870.39 - 238,870.39


118


Table 5.8 Income Statement Year 2016
Ploypailin Garden Limited
Income Statement
For the year ended December, 31 2016
Year 7
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Revenue
Sale

247,960.00

242,160.00

218,960.00 -

207,360.00

265,360.00

276,960.00

271,160.00

246,800.00

259,560.00

253,760.00

244,480.00

2,734,520.00
Cost of Good Sold

104,600.00

100,800.00

84,800.00 -

76,800.00

116,800.00

124,800.00

120,800.00

104,000.00

112,800.00

108,800.00

102,400.00

1,157,400.00
Gross Income

143,360.00

141,360.00

134,160.00 -

130,560.00

148,560.00

152,160.00

150,360.00

142,800.00

146,760.00

144,960.00

142,080.00

1,577,120.00
Operating Expense
Petrol

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

38,500.00
General & Ministration

64,745.00

55,825.00

54,668.00

51,786.00

54,545.00

55,960.00

59,477.00

56,533.00

56,547.00

55,967.00

56,200.00

55,926.00

678,179.00
Pre-operation Expense

-

-

- -

- - - -

- - - -

-
Fertilizer expense

-

-

- -

40,500.00 - - -

- - -

40,500.00

81,000.00
Depreciation

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

12,340.33

148,083.96
Total Operating Expense

80,585.33

71,665.33

70,508.33

64,126.33

110,885.33

71,800.33

75,317.33

72,373.33

72,387.33

71,807.33

72,040.33

112,266.33

945,762.96
Income Before and Tax

62,774.67

69,694.67

63,651.67 - 64,126.33

19,674.67

76,759.67

76,842.67

77,986.67

70,412.67

74,952.67

72,919.67

29,813.67

631,357.04
Interest Expense

24,444.65

24,336.04

24,226.35

24,115.56

24,003.66

23,890.64

23,776.49

23,661.20

23,544.76

23,427.15

23,308.37

23,188.40

285,923.27
Income (loss) Before Income Taxes

38,330.02

45,358.63

39,425.32 - 88,241.89 - 4,328.99

52,869.03

53,066.18

54,325.47

46,867.91

51,525.52

49,611.30

6,625.27

345,433.77
Provision (benefit) for Income
Taxes

-

-

- -

- - - -

- - - -

-
Net Income (loss) for The Year

38,330.02

45,358.63

39,425.32 - 88,241.89 - 4,328.99

52,869.03

53,066.18

54,325.47

46,867.91

51,525.52

49,611.30

6,625.27

345,433.77
Retained Earnings - 200,540.37 - 155,181.74 - 115,756.42 - 203,998.30 - 208,327.29 - 155,458.26 - 102,392.08 - 48,066.62 - 1,198.70

50,326.81

99,938.11

106,563.39

106,563.39

119


5.3 Cash Flow Statement

Table 5.9 Cash Flow Statement Year 2010
Ploypailin Garden Limited
Cash Flow Statement
For the year ended December, 31 2010
Year 1
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Cash flow from
operating activity
Cash received
cash received on
cash sale

145,000.00

139,200.00

116,000.00

-

104,400.00

162,400.00

174,000.00

168,200.00

143,840.00

156,600.00

150,800.00

141,520.00

1,601,960.00
Cash paid
cash paid for cost
of goods sold

100,000.00

96,000.00

80,000.00

-

72,000.00

112,000.00

120,000.00

116,000.00

99,200.00

108,000.00

104,000.00

97,600.00

1,104,800.00
cash paid for Petrol

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

39,600.00
cash paid for
operating expense

34,948.42

5,250.00

4,950.00

4,040.00

4,900.00

5,520.00

8,704.00

5,526.00

5,451.00

5,458.00

5,456.00

5,446.00

95,649.42
cash paid for Pre-
operation Expense

12,741.00

-

-

-

-

-

-

-

-

-

-

-

12,741.00
cash paid for
Fertilizer expense

36,000.00

36,000.00

-

-

36,900.00

-

-

-

-

-

37,800.00

-

146,700.00
cash paid for
Interest Expense

30,000.00

29,946.95

29,893.36

29,839.24

29,784.58

29,729.37

29,673.61

29,617.29

29,560.41

29,502.96

29,444.93

29,386.33

356,379.00
cash paid for
income tax - - - - - - - - - - - - -
Total cash paid

216,989.42

170,496.95

118,143.36

37,179.24

146,884.58

150,549.37

161,677.61

154,443.29

137,511.41

146,260.96

180,000.93

135,732.33

1,755,869.42
Net cash flow from
operating activity - 71,989.42 - 31,296.95 - 2,143.36 - 37,179.24 - 42,484.58

11,850.63

12,322.39

13,756.71

6,328.59

10,339.04 - 29,200.93

5,787.67 - 153,909.42
Cash flow from
investment activity
Cash paid
investment on
operating - 1,475,960 - - - - - - - - - - - - 1,475,960
Total cash paid
120
Net cash flow from
investment activity - 1,475,960 - - - - - - - - - - - - 1,475,960
Cash flow from
financing activity
cash received
Borrowing cash

3,000,000.00

-

-

-

-

-

-

-

-

-

-

-

3,000,000.00
Total cash received

3,000,000.00

-

-

-

-

-

-

-

-

-

-

- -
Cash paid
Repayment for
borrowing -฿5,305.47 -฿5,358.52 -฿5,412.11 -฿5,466.23 -฿5,520.89 -฿5,576.10 -฿5,631.86 -฿5,688.18 -฿5,745.06 -฿5,802.51 -฿5,860.53 -฿5,919.14 -฿67,286.58
Total cash paid -฿5,305.47 -฿5,358.52 -฿5,412.11 -฿5,466.23 -฿5,520.89 -฿5,576.10 -฿5,631.86 -฿5,688.18 -฿5,745.06 -฿5,802.51 -฿5,860.53 -฿5,919.14 -฿67,286.58
Net cash flow from
financing activity

2,994,694.53 - 5,358.52 - 5,412.11 - 5,466.23 - 5,520.89 - 5,576.10 - 5,631.86 - 5,688.18 - 5,745.06 - 5,802.51 - 5,860.53 - 5,919.14

2,932,713.42
Net
increase/decrease in
cash

1,446,745.11 - 36,655.47 - 7,555.47 - 42,645.47 - 48,005.47

6,274.53

6,690.53

8,068.53

583.53

4,536.53 - 35,061.47 - 131.47

1,302,843.99
Beginning cash

-

1,446,745.11

1,410,089.65

1,402,534.18

1,359,888.72

1,311,883.25

1,318,157.79

1,324,848.32

1,332,916.86

1,333,500.39

1,338,036.92

1,302,975.46 14881576.65
Ending cash

1,446,745.11

1,410,089.65

1,402,534.18

1,359,888.72

1,311,883.25

1,318,157.79

1,324,848.32

1,332,916.86

1,333,500.39

1,338,036.92

1,302,975.46

1,302,843.99

16,184,420.64















121



Table 5.10 Cash Flow Statement Year 2011
Ploypailin Garden Limited
Cash Flow Statement
For the year ended December, 31 2011
Year 2
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Cash flow from
operating activity
Cash received
cash received on
cash sale

146,160.00

140,360.00

117,160.00

-

105,560.00

163,560.00

175,160.00

169,360.00

145,000.00

157,760.00

151,960.00

142,680.00

1,614,720.00
Cash paid
cash paid for cost
of goods sold

100,800.00

96,800.00

80,800.00

-

72,800.00

112,800.00

120,800.00

116,800.00

100,000.00

108,800.00

104,800.00

98,400.00

1,113,600.00
cash paid for Petrol

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

39,600.00
cash paid for
operating expense

13,984.62

5,262.00

4,965.00

462.00

5,018.00

5,520.00

8,682.00

5,490.00

5,436.00

5,467.00

5,482.00

5,443.00

71,211.62
cash paid for
Fertilizer expense

-

38,700.00

-

38,700.00

-

-

-

-

-

-

39,600.00

-

117,000.00
cash paid for
Interest Expense

29,327.13

29,267.35

29,206.97

29,145.98

29,084.39

29,022.18

28,959.35

28,895.89

28,831.79

28,767.05

28,701.67

28,635.63

347,845.38
cash paid for
income tax

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

147,411.75

173,329.35

118,271.97

71,607.98

110,202.39

150,642.18

161,741.35

154,485.89

137,567.79

146,334.05

181,883.67

135,778.63

1,689,257.00
Net cash flow from
operating activity - 1,251.75 - 32,969.35 - 1,111.97 - 71,607.98 - 4,642.39

12,917.82

13,418.65

14,874.11

7,432.21

11,425.95 - 29,923.67

6,901.37 - 74,537.00
Cash flow from
investment activity
Cash paid
investment on
operating

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

-

-

-

-

-

-

-

-

-

-

-

-

-
Net cash flow from
investment activity

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash flow from
financing activity
122
cash received
Borrowing cash

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash received

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash paid
Repayment for
borrowing -฿5,978.33 -฿6,038.11 -฿6,098.50 -฿6,159.48 -฿6,221.08 -฿6,283.29 -฿6,346.12 -฿6,409.58 -฿6,473.68 -฿6,538.41 -฿6,603.80 -฿6,669.84 -฿75,820.21
Total cash paid -฿5,978.33 -฿6,038.11 -฿6,098.50 -฿6,159.48 -฿6,221.08 -฿6,283.29 -฿6,346.12 -฿6,409.58 -฿6,473.68 -฿6,538.41 -฿6,603.80 -฿6,669.84 -฿75,820.21
Net cash flow from
financing activity - 5,978.33 - 6,038.11 - 6,098.50 - 6,159.48 - 6,221.08 - 6,283.29 - 6,346.12 - 6,409.58 - 6,473.68 - 6,538.41 - 6,603.80 - 6,669.84 - 75,820.21
Net
increase/decrease in
cash - 7,230.09 - 39,007.47 - 7,210.47 - 77,767.47 - 10,863.47

6,634.53

7,072.53

8,464.53

958.53

4,887.53 - 36,527.47

231.53 - 150,357.21
Beginning cash

1,302,843.99

1,295,613.91

1,256,606.44

1,249,395.98

1,171,628.51

1,160,765.04

1,167,399.58

1,174,472.11

1,182,936.65

1,183,895.18

1,188,782.72

1,152,255.25 14486595.37
Ending cash

1,295,613.91

1,256,606.44

1,249,395.98

1,171,628.51

1,160,765.04

1,167,399.58

1,174,472.11

1,182,936.65

1,183,895.18

1,188,782.72

1,152,255.25

1,152,486.79

14,336,238.16

















123



Table 5.11 Cash Flow Statement Year 2012
Ploypailin Garden Limited
Cash Flow Statement
For the year ended December, 31 2012
Year 3
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Cash flow from
operating activity
Cash received
cash received on
cash sale

147,320.00

141,520.00

118,320.00

-

106,720.00

164,720.00

176,320.00

170,520.00

146,160.00

158,920.00

153,120.00

143,840.00

1,627,480.00
Cash paid
cash paid for cost
of goods sold

101,600.00

97,600.00

81,600.00

-

73,600.00

113,600.00

121,600.00

117,600.00

100,800.00

109,600.00

105,600.00

99,200.00

1,122,400.00
cash paid for Petrol

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

39,600.00
cash paid for
operating expense

13,934.00

5,270.00

4,955.00

460.00

4,905.00

5,507.00

8,681.00

5,474.00

5,419.00

5,473.00

5,495.00

5,453.00

71,026.00
cash paid for
Fertilizer expense

-

-

-

39,600.00

-

-

-

-

-

-

-

39,600.00

79,200.00
cash paid for
Interest Expense

28,568.93

28,501.57

28,433.53

28,364.81

28,295.40

28,225.30

28,154.50

28,082.99

28,010.77

27,937.82

27,864.14

27,789.73

338,229.48
cash paid for
income tax

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

147,402.93

134,671.57

118,288.53

71,724.81

110,100.40

150,632.30

161,735.50

154,456.99

137,529.77

146,310.82

142,259.14

175,342.73

1,650,455.48
Net cash flow from
operating activity - 82.93

6,848.43

31.47 - 71,724.81 - 3,380.40

14,087.70

14,584.50

16,063.01

8,630.23

12,609.18

10,860.86 - 31,502.73 - 22,975.48
Cash flow from
investment activity
Cash paid
investment on
operating

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

-

-

-

-

-

-

-

-

-

-

-

-

-
Net cash flow from
investment activity

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash flow from
financing activity
124
cash received
Borrowing cash

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash received - - - - - - - - - - - - -
Cash paid
Repayment for
borrowing -฿6,736.53 -฿6,803.90 -฿6,871.94 -฿6,940.66 -฿7,010.06 -฿7,080.16 -฿7,150.97 -฿7,222.48 -฿7,294.70 -฿7,367.65 -฿7,441.32 -฿7,515.74 -฿85,436.11
Total cash paid -฿6,736.53 -฿6,803.90 -฿6,871.94 -฿6,940.66 -฿7,010.06 -฿7,080.16 -฿7,150.97 -฿7,222.48 -฿7,294.70 -฿7,367.65 -฿7,441.32 -฿7,515.74 -฿85,436.11
Net cash flow from
finacing activity - 6,736.53 - 6,803.90 - 6,871.94 - 6,940.66 - 7,010.06 - 7,080.16 - 7,150.97 - 7,222.48 - 7,294.70 - 7,367.65 - 7,441.32 - 7,515.74 - 85,436.11
Net
increase/decrease in
cash - 6,819.47

44.53 - 6,840.47 - 78,665.47 - 10,390.47

7,007.53

7,433.53

8,840.53

1,335.53

5,241.53

3,419.53 - 39,018.47 - 108,411.59
Beginning cash

1,152,486.79

1,145,667.32

1,145,711.85

1,138,871.39

1,060,205.92

1,049,815.46

1,056,822.99

1,064,256.53

1,073,097.06

1,074,432.60

1,079,674.13

1,083,093.66 13124135.7
Ending cash

1,145,667.32

1,145,711.85

1,138,871.39

1,060,205.92

1,049,815.46

1,056,822.99

1,064,256.53

1,073,097.06

1,074,432.60

1,079,674.13

1,083,093.66

1,044,075.20

13,015,724.11


















125



Table 5.12 Cash Flow Statement Year 2013
Ploypailin Garden Limited
Cash Flow Statement
For the year ended December, 31 2013
Year 4
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Cash flow from
operating activity
Cash received
cash received on
cash sale

148,480.00

142,680.00

119,480.00

-

107,880.00

165,880.00

177,480.00

171,680.00

147,320.00

160,080.00

154,280.00

145,000.00

1,640,240.00
Cash paid
cash paid for cost
of goods sold

102,200.00

98,400.00

82,400.00

-

74,400.00

114,400.00

122,400.00

118,400.00

101,600.00

110,400.00

106,400.00

100,000.00

1,131,000.00
cash paid for Petrol

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

3,300.00

39,600.00
cash paid for
operating expense

13,970.00

5,253.00

4,925.00

468.00

4,919.00

5,511.00

8,674.00

5,472.00

5,427.00

5,454.00

5,473.00

5,449.00

70,995.00
cash paid for Pre-
operation Expense

-

-

-

-

-

-

-

-

-

-

-

-

-
cash paid for
Fertilizer expense

-

-

-

39,600.00

-

-

-

-

-

-

-

39,600.00

79,200.00
cash paid for
Interest Expense

27,714.57

27,638.66

27,561.99

27,484.56

27,406.35

27,327.36

27,247.58

27,167.00

27,085.61

27,003.42

26,920.40

26,836.54

327,394.04
cash paid for
income tax

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

147,184.57

134,591.66

118,186.99

70,852.56

110,025.35

150,538.36

161,621.58

154,339.00

137,412.61

146,157.42

142,093.40

175,185.54

1,648,189.04
Net cash flow from
operating activity

1,295.43

8,088.34

1,293.01 - 70,852.56 - 2,145.35

15,341.64

15,858.42

17,341.00

9,907.39

13,922.58

12,186.60 - 30,185.54 - 7,949.04
Cash flow from
investment activity
Cash paid
investment on
operating

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

-

-

-

-

-

-

-

-

-

-

-

-

-
Net cash flow from
investment activity

-

-

-

-

-

-

-

-

-

-

-

-

-
126
Cash flow from
financing activity
cash received
Borrowing cash - - - - - - - - - - - - -
Total cash received

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash paid
Repayment for
borrowing -฿7,590.89 -฿7,666.80 -฿7,743.47 -฿7,820.91 -฿7,899.12 -฿7,978.11 -฿8,057.89 -฿8,138.47 -฿8,219.85 -฿8,302.05 -฿8,385.07 -฿8,468.92 -฿96,271.54
Total cash paid -฿7,590.89 -฿7,666.80 -฿7,743.47 -฿7,820.91 -฿7,899.12 -฿7,978.11 -฿8,057.89 -฿8,138.47 -฿8,219.85 -฿8,302.05 -฿8,385.07 -฿8,468.92 -฿96,271.54
Net cash flow from
financing activity - 7,590.89 - 7,666.80 - 7,743.47 - 7,820.91 - 7,899.12 - 7,978.11 - 8,057.89 - 8,138.47 - 8,219.85 - 8,302.05 - 8,385.07 - 8,468.92 - 96,271.54
Net
increase/decrease in
cash - 6,295.47

421.53 - 6,450.47 - 78,673.47 - 10,044.47

7,363.53

7,800.53

9,202.53

1,687.53

5,620.53

3,801.53 - 38,654.47 - 104,220.59
Beginning cash

1,044,075.20

1,037,779.73

1,038,201.27

1,031,750.80

953,077.34

943,032.87

950,396.41

958,196.94

967,399.47

969,087.01

974,707.54

978,509.08 11846213.65
Ending cash

1,037,779.73

1,038,201.27

1,031,750.80

953,077.34

943,032.87

950,396.41

958,196.94

967,399.47

969,087.01

974,707.54

978,509.08

939,854.61

11,741,993.07
















127




Table 5.13 Cash Flow Statement Year 2014
Ploypailin Garden Limited
Cash Flow Statement
For the year ended December, 31 2014
Year 5
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Cash flow from
operating activity
Cash received
cash received
on cash sale

245,640.00

239,840.00

216,640.00

-

205,040.00

263,040.00

274,640.00

268,840.00

244,480.00

257,240.00

251,440.00

242,160.00

2,709,000.00
Cash paid
cash paid for cost
of goods sold

103,000.00

99,200.00

83,200.00

-

75,200.00

115,200.00

123,200.00

119,200.00

102,400.00

111,200.00

107,200.00

100,800.00

1,139,800.00
cash paid for Petrol

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

42,000.00
cash paid for
operating expense

69,467.00

61,047.00

59,670.00

567.00

59,598.00

61,148.00

64,657.00

61,398.00

61,368.00

61,100.00

61,257.00

61,474.00

682,751.00
cash paid for Pre-
operation Expense

-

-

-

-

-

-

-

-

-

-

-

-

-
cash paid for
Fertilizer expense

-

-

-

-

40,500.00

-

-

-

-

-

-

40,500.00

81,000.00
cash paid for
Interest Expense

26,751.86

26,666.32

26,579.93

26,492.67

26,404.54

26,315.54

26,225.64

26,134.84

26,043.13

25,950.51

25,856.96

25,762.47

315,184.40
cash paid for
income tax

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

202,718.86

190,413.32

172,949.93

30,559.67

205,202.54

206,163.54

217,582.64

210,232.84

193,311.13

201,750.51

197,813.96

232,036.47

2,260,735.40
Net cash flow from
operating activity

42,921.14

49,426.68

43,690.07
-
30,559.67
-
162.54

56,876.46

57,057.36

58,607.16

51,168.87

55,489.49

53,626.04

10,123.53

448,264.60
Cash flow from
investment activity
Cash paid
investment on
operating

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

-

-

-

-

-

-

-

-

-

-

-

-

-
128
Net cash flow from
investment activity

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash flow from
financing activity
cash received
Borrowing cash - - - - - - - - - - - - -
Total cash received

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash paid
Repayment for
borrowing -฿8,553.61 -฿8,639.15 -฿8,725.54 -฿8,812.79 -฿8,900.92 -฿8,989.93 -฿9,079.83 -฿9,170.63 -฿9,262.33 -฿9,354.96 -฿9,448.51 -฿9,542.99 -฿108,481.18
Total cash paid -฿8,553.61 -฿8,639.15 -฿8,725.54 -฿8,812.79 -฿8,900.92 -฿8,989.93 -฿9,079.83 -฿9,170.63 -฿9,262.33 -฿9,354.96 -฿9,448.51 -฿9,542.99 -฿108,481.18
Net cash flow from
financing activity - 8,553.61 - 8,639.15 - 8,725.54 - 8,812.79 - 8,900.92 - 8,989.93 - 9,079.83 - 9,170.63 - 9,262.33 - 9,354.96 - 9,448.51 - 9,542.99 - 108,481.18
Net
increase/decrease in
cash

34,367.53

40,787.53

34,964.53 - 39,372.47 - 9,063.47

47,886.53

47,977.53

49,436.53

41,906.53

46,134.53

44,177.53

580.53

339,783.41
Beginning cash

939,854.61

974,222.15

1,015,009.68

1,049,974.21

1,010,601.75

1,001,538.28

1,049,424.82

1,097,402.35

1,146,838.89

1,188,745.42

1,234,879.96

1,279,057.49 12987549.61
Ending cash

974,222.15

1,015,009.68

1,049,974.21

1,010,601.75

1,001,538.28

1,049,424.82

1,097,402.35

1,146,838.89

1,188,745.42

1,234,879.96

1,279,057.49

1,279,638.02

13,327,333.02















129





Table 5.14 Cash Flow Statement Year 2015
Ploypailin Garden Limited
Cash Flow Statement
For the year ended December, 31 2015
Year 6
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Cash flow from
operating activity
Cash received
cash received
on cash sale

246,800.00

241,000.00

217,800.00

-

206,200.00

264,200.00

275,800.00

270,000.00

245,640.00

258,400.00

252,600.00

243,320.00

2,721,760.00
Cash paid
cash paid for cost
of goods sold

103,800.00

100,000.00

84,000.00

-

76,000.00

116,000.00

124,000.00

120,000.00

103,200.00

112,000.00

108,000.00

101,600.00

1,148,600.00
cash paid for Petrol

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

42,000.00
cash paid for
operating expense

70,174.00

61,432.00

60,060.00

1,650.00

59,941.00

61,510.00

65,066.00

61,837.00

61,615.00

61,625.00

61,600.00

61,484.00

687,994.00
cash paid for Pre-
operation Expense

-

-

-

-

-

-

-

-

-

-

-

-

-
cash paid for
Fertilizer expense

-

-

-

-

40,500.00

-

-

-

-

-

-

40,500.00

81,000.00
cash paid for
Interest Expense

25,667.04

25,570.66

25,473.31

25,374.99

25,275.69

25,175.39

25,074.09

24,971.77

24,868.44

24,764.07

24,658.65

24,552.18

301,426.27
cash paid for
income tax

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

203,141.04

190,502.66

173,033.31

30,524.99

205,216.69

206,185.39

217,640.09

210,308.77

193,183.44

201,889.07

197,758.65

231,636.18

2,261,020.27
Net cash flow from
operating activity

43,658.96

50,497.34

44,766.69
-
30,524.99

983.31

58,014.61

58,159.91

59,691.23

52,456.56

56,510.93

54,841.35

11,683.82

460,739.73
Cash flow from
investment activity
Cash paid
investment on
operating

-

-

-

-

-

-

-

-

-

-

-

-

-
130
Total cash paid

-

-

-

-

-

-

-

-

-

-

-

-

-
Net cash flow from
investment activity

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash flow from
financing activity
cash received
Borrowing cash - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid
Repayment for
borrowing -฿9,638.42 -฿9,734.81 -฿9,832.15 -฿9,930.48 -฿10,029.78 -฿10,130.08 -฿10,231.38 -฿10,333.69 -฿10,437.03 -฿10,541.40 -฿10,646.81 -฿10,753.28 -฿122,239.31
Total cash paid -฿9,638.42 -฿9,734.81 -฿9,832.15 -฿9,930.48 -฿10,029.78 -฿10,130.08 -฿10,231.38 -฿10,333.69 -฿10,437.03 -฿10,541.40 -฿10,646.81 -฿10,753.28 -฿122,239.31
Net cash flow from
financing activity - 9,638.42 - 9,734.81 - 9,832.15 - 9,930.48 - 10,029.78 - 10,130.08 - 10,231.38 - 10,333.69 - 10,437.03 - 10,541.40 - 10,646.81 - 10,753.28 - 122,239.31
Net
increase/decrease in
cash

34,020.53

40,762.53

34,934.53
-
40,455.47
-
9,046.47

47,884.53

47,928.53

49,357.53

42,019.53

45,969.53

44,194.53

930.53

338,500.41
Beginning cash

1,279,638.02

1,313,658.56

1,354,421.09

1,389,355.63

1,348,900.16

1,339,853.70

1,387,738.23

1,435,666.77

1,485,024.30

1,527,043.83

1,573,013.37

1,617,207.90 17051521.56
Ending cash

1,313,658.56

1,354,421.09

1,389,355.63

1,348,900.16

1,339,853.70

1,387,738.23

1,435,666.77

1,485,024.30

1,527,043.83

1,573,013.37

1,617,207.90

1,618,138.44

17,390,021.98














131






Table 5.15 Cash Flow Statement Year 2016
Ploypailin Garden Limited
Cash Flow Statement
For the year ended December, 31 2016
Year 7
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec Total
Cash flow from
operating activity
Cash received
cash received
on cash sale

247,960.00

242,160.00

218,960.00

-

207,360.00

265,360.00

276,960.00

271,160.00

246,800.00

259,560.00

253,760.00

244,480.00

2,734,520.00
Cash paid
cash paid for cost
of goods sold

104,600.00

100,800.00

84,800.00

-

76,800.00

116,800.00

124,800.00

120,800.00

104,000.00

112,800.00

108,800.00

102,400.00

1,157,400.00
cash paid for Petrol

3,500.00

3,500.00

3,500.00

-

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

3,500.00

38,500.00
cash paid for
operating expense

64,745.00

55,825.00

54,668.00

51,786.00

54,545.00

55,960.00

59,477.00

56,533.00

56,547.00

55,967.00

56,200.00

55,926.00

678,179.00
cash paid for Pre-
operation Expense

-

-

-

-

-

-

-

-

-

-

-

-

-
cash paid for
Fertilizer expense

-

-

-

-

40,500.00

-

-

-

-

-

-

40,500.00

81,000.00
cash paid for
Interest Expense

24,444.65

24,336.04

24,226.35

24,115.56

24,003.66

23,890.64

23,776.49

23,661.20

23,544.76

23,427.15

23,308.37

23,188.40

285,923.27
cash paid for
income tax

-

-

-

-

-

-

-

-

-

-

-

-

-
Total cash paid

197,289.65

184,461.04

167,194.35

75,901.56

199,348.66

200,150.64

211,553.49

204,494.20

187,591.76

195,694.15

191,808.37

225,514.40

2,241,002.27
Net cash flow from
operating activity

50,670.35

57,698.96

51,765.65
-
75,901.56

8,011.34

65,209.36

65,406.51

66,665.80

59,208.24

63,865.85

61,951.63

18,965.60

493,517.73
Cash flow from
investment activity
Cash paid
investment on

-

-

-

-

-

-

-

-

-

-

-

-

-
132
operating
Total cash paid

-

-

-

-

-

-

-

-

-

-

-

-

-
Net cash flow from
investment activity

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash flow from
financing activity
cash received
Borrowing cash - - - - - - - - - - - - -
Total cash received

-

-

-

-

-

-

-

-

-

-

-

-

-
Cash paid
Repayment for
borrowing -฿10,860.81 -฿10,969.42 -฿11,079.12 -฿11,189.91 -฿11,301.81 -฿11,414.83 -฿11,528.97 -฿11,644.26 -฿11,760.71 -฿11,878.31 -฿11,997.10 -฿12,117.07 -฿137,742.32
Total cash paid -฿10,860.81 -฿10,969.42 -฿11,079.12 -฿11,189.91 -฿11,301.81 -฿11,414.83 -฿11,528.97 -฿11,644.26 -฿11,760.71 -฿11,878.31 -฿11,997.10 -฿12,117.07 -฿137,742.32
Net cash flow from
financing activity - 10,860.81 - 10,969.42 - 11,079.12 - 11,189.91 - 11,301.81 - 11,414.83 - 11,528.97 - 11,644.26 - 11,760.71 - 11,878.31 - 11,997.10 - 12,117.07 - 137,742.32
Net
increase/decrease in
cash

39,809.53

46,729.53

40,686.53 - 87,091.47 - 3,290.47

53,794.53

53,877.53

55,021.53

47,447.53

51,987.53

49,954.53

6,848.53

355,775.41
Beginning cash

1,618,138.44

1,657,947.97

1,704,677.51

1,745,364.04

1,658,272.57

1,654,982.11

1,708,776.64

1,762,654.18

1,817,675.71

1,865,123.25

1,917,110.78

1,967,065.32 21077788.52
Ending cash

1,657,947.97

1,704,677.51

1,745,364.04

1,658,272.57

1,654,982.11

1,708,776.64

1,762,654.18

1,817,675.71

1,865,123.25

1,917,110.78

1,967,065.32

1,973,913.85

21,433,563.93













133







5.4 Balance Sheet

Table 5.16 Balance Sheet Year 2010
Ploypailin Garden Limited
Balance Sheet
For the year ended December, 31 2010
Year 1
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec
Asset
Current asset
cash

1,446,745.11

1,410,089.65

1,402,534.18

1,359,888.72

1,311,883.25

1,318,157.79

1,324,848.32

1,332,916.86

1,333,500.39

1,338,036.92

1,302,975.46

1,302,843.99
Total current asset

1,446,745.11

1,410,089.65

1,402,534.18

1,359,888.72

1,311,883.25

1,318,157.79

1,324,848.32

1,332,916.86

1,333,500.39

1,338,036.92

1,302,975.46

1,302,843.99
Fixed Asset
Para Rubber Plant

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00
Operating and
admin fixed asset

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00
LessAccumulated
Depreciation

12,340.33

24,680.66

37,020.99

49,361.32

61,701.65

74,041.98

86,382.31

98,722.64

111,062.97

123,403.30

135,743.63

148,083.96
Total fixed asset

1,463,619.67

1,451,279.34

1,438,939.01

1,426,598.68

1,414,258.35

1,401,918.02

1,389,577.69

1,377,237.36

1,364,897.03

1,352,556.70

1,340,216.37

1,327,876.04
Total Asset

2,910,364.78

2,861,368.99

2,841,473.19

2,786,487.40

2,726,141.60

2,720,075.81

2,714,426.01

2,710,154.22

2,698,397.42

2,690,593.62

2,643,191.83

2,630,720.03
Liability and Equity
Liability
Long termnote
payable

2,994,694.53

2,989,336.01

2,983,923.91

2,978,457.68

2,972,936.79

2,967,360.70

2,961,728.84

2,956,040.66

2,950,295.60

2,944,493.09

2,938,632.56

2,932,713.42
134
Total liability

2,994,694.53

2,989,336.01

2,983,923.91

2,978,457.68

2,972,936.79

2,967,360.70

2,961,728.84

2,956,040.66

2,950,295.60

2,944,493.09

2,938,632.56

2,932,713.42
Equity
Retained earnings - 84,329.75 - 127,967.03 - 142,450.72 - 191,970.28 - 246,795.19 - 247,284.89 - 247,302.83 - 245,886.44 - 251,898.18 - 253,899.47 - 295,440.73 - 301,993.38
Total equity - 84,329.75 - 127,967.03 - 142,450.72 - 191,970.28 - 246,795.19 - 247,284.89 - 247,302.83 - 245,886.44 - 251,898.18 - 253,899.47 - 295,440.73 - 301,993.38
Total Liability and
Equity

2,910,364.78

2,861,368.99

2,841,473.19

2,786,487.40

2,726,141.60

2,720,075.81

2,714,426.01

2,710,154.22

2,698,397.42

2,690,593.62

2,643,191.83

2,630,720.03


Table 5.17 Balance Sheet Year 2011
Ploypailin Garden Limited
Balance Sheet
For the year ended December, 31 2011
Year 2
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec
Asset
Current asset
cash

1,295,613.91

1,256,606.44

1,249,395.98

1,171,628.51

1,160,765.04

1,167,399.58

1,174,472.11

1,182,936.65

1,183,895.18

1,188,782.72

1,152,255.25

1,152,486.79
Total current asset

1,295,613.91

1,256,606.44

1,249,395.98

1,171,628.51

1,160,765.04

1,167,399.58

1,174,472.11

1,182,936.65

1,183,895.18

1,188,782.72

1,152,255.25

1,152,486.79
Fixed Asset
Para Rubber Plant

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00
Operating and
admin fixed asset

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00
LessAccumulated
Depreciation

160,424.29

172,764.62

185,104.95

197,445.28

209,785.61

222,125.94

234,466.27

246,806.60

259,146.93

271,487.26

283,827.59

296,167.92
Total fixed asset

1,315,535.71

1,303,195.38

1,290,855.05

1,278,514.72

1,266,174.39

1,253,834.06

1,241,493.73

1,229,153.40

1,216,813.07

1,204,472.74

1,192,132.41

1,179,792.08
Total Asset

2,611,149.62

2,559,801.82

2,540,251.03

2,450,143.23

2,426,939.43

2,421,233.64

2,415,965.84

2,412,090.05

2,400,708.25

2,393,255.46

2,344,387.66

2,332,278.87
Liability and Equity
Liability
Long termnote
payable

2,926,735.09

2,920,696.97

2,914,598.47

2,908,438.99

2,902,217.92

2,895,934.63

2,889,588.51

2,883,178.93

2,876,705.26

2,870,166.84

2,863,563.05

2,856,893.21
Total liability

2,926,735.09

2,920,696.97

2,914,598.47

2,908,438.99

2,902,217.92

2,895,934.63

2,889,588.51

2,883,178.93

2,876,705.26

2,870,166.84

2,863,563.05

2,856,893.21
135
Equity
Retained earnings
-
315,585.47
-
360,895.15
-
374,347.45
-
458,295.76
-
475,278.48
-
474,700.99
-
473,622.67
-
471,088.88
-
475,997.00
-
476,911.39
-
519,175.38
-
524,614.34
Total equity
-
315,585.47
-
360,895.15
-
374,347.45
-
458,295.76
-
475,278.48
-
474,700.99
-
473,622.67
-
471,088.88
-
475,997.00
-
476,911.39
-
519,175.38
-
524,614.34
Total Liability and
Equity

2,611,149.62

2,559,801.82

2,540,251.03

2,450,143.23

2,426,939.43

2,421,233.64

2,415,965.84

2,412,090.05

2,400,708.25

2,393,255.46

2,344,387.66

2,332,278.87



Table 5.18 Balance Sheet Year 2012
Ploypailin Garden Limited
Balance Sheet
For the year ended December, 31 2012
Year 3
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec
Asset
Current asset
cash

1,145,667.32

1,145,711.85

1,138,871.39

1,060,205.92

1,049,815.46

1,056,822.99

1,064,256.53

1,073,097.06

1,074,432.60

1,079,674.13

1,083,093.66

1,044,075.20
Total current asset

1,145,667.32

1,145,711.85

1,138,871.39

1,060,205.92

1,049,815.46

1,056,822.99

1,064,256.53

1,073,097.06

1,074,432.60

1,079,674.13

1,083,093.66

1,044,075.20
Fixed Asset
Para Rubber Plant

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00
Operating and
admin fixed asset

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00
LessAccumulated
Depreciation

308,508.25

320,848.58

333,188.91

345,529.24

357,869.57

370,209.90

382,550.23

394,890.56

407,230.89

419,571.22

431,911.55

444,251.88
Total fixed asset

1,167,451.75

1,155,111.42

1,142,771.09

1,130,430.76

1,118,090.43

1,105,750.10

1,093,409.77

1,081,069.44

1,068,729.11

1,056,388.78

1,044,048.45

1,031,708.12
Total Asset

2,313,119.07

2,300,823.27

2,281,642.48

2,190,636.68

2,167,905.89

2,162,573.09

2,157,666.30

2,154,166.50

2,143,161.71

2,136,062.91

2,127,142.11

2,075,783.32
Liability and Equity
Liability
Long termnote
payable

2,850,156.68

2,843,352.78

2,836,480.84

2,829,540.18

2,822,530.12

2,815,449.95

2,808,298.99

2,801,076.51

2,793,781.81

2,786,414.17

2,778,972.84

2,771,457.10
Total liability

2,850,156.68

2,843,352.78

2,836,480.84

2,829,540.18

2,822,530.12

2,815,449.95

2,808,298.99

2,801,076.51

2,793,781.81

2,786,414.17

2,778,972.84

2,771,457.10
136
Equity
Retained earnings - 537,037.61 - 542,529.50 - 554,838.36 - 638,903.50 - 654,624.23 - 652,876.86 - 650,632.69 - 646,910.01 - 650,620.11 - 650,351.26 - 651,830.73 - 695,673.79
Total equity - 537,037.61 - 542,529.50 - 554,838.36 - 638,903.50 - 654,624.23 - 652,876.86 - 650,632.69 - 646,910.01 - 650,620.11 - 650,351.26 - 651,830.73 - 695,673.79
Total Liability and
Equity

2,313,119.07

2,300,823.27

2,281,642.48

2,190,636.68

2,167,905.89

2,162,573.09

2,157,666.30

2,154,166.50

2,143,161.71

2,136,062.91

2,127,142.11

2,075,783.32




Table 5.19 Balance Sheet Year 2013
Ploypailin Garden Limited
Balance Sheet
For the year ended December, 31 2013
Year 4
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec
Asset
Current asset
cash

1,037,779.73

1,038,201.27

1,031,750.80

953,077.34

943,032.87

950,396.41

958,196.94

967,399.47

969,087.01

974,707.54

978,509.08

939,854.61
Total current asset

1,037,779.73

1,038,201.27

1,031,750.80

953,077.34

943,032.87

950,396.41

958,196.94

967,399.47

969,087.01

974,707.54

978,509.08

939,854.61
Fixed Asset
Para Rubber Plant

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00
Operating and
admin fixed asset

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00
LessAccumulated
Depreciation

456,592.21

468,932.54

481,272.87

493,613.20

505,953.53

518,293.86

530,634.19

542,974.52

555,314.85

567,655.18

579,995.51

592,335.84
Total fixed asset

1,019,367.79

1,007,027.46

994,687.13

982,346.80

970,006.47

957,666.14

945,325.81

932,985.48

920,645.15

908,304.82

895,964.49

883,624.16
Total Asset

2,057,147.52

2,045,228.73

2,026,437.93

1,935,424.14

1,913,039.34

1,908,062.55

1,903,522.75

1,900,384.95

1,889,732.16

1,883,012.36

1,874,473.57

1,823,478.77
Liability and Equity
Liability
Long termnote
payable

2,763,866.21

2,756,199.41

2,748,455.93

2,740,635.03

2,732,735.91

2,724,757.81

2,716,699.92

2,708,561.45

2,700,341.60

2,692,039.55

2,683,654.48

2,675,185.56
Total liability

2,763,866.21

2,756,199.41

2,748,455.93

2,740,635.03

2,732,735.91

2,724,757.81

2,716,699.92

2,708,561.45

2,700,341.60

2,692,039.55

2,683,654.48

2,675,185.56
137
Equity
Retained earnings - 706,718.69 - 710,970.68 - 722,018.00 - 805,210.89 - 819,696.57 - 816,695.26 - 813,177.17 - 808,176.50 - 810,609.44 - 809,027.19 - 809,180.91 - 851,706.79
Total equity - 706,718.69 - 710,970.68 - 722,018.00 - 805,210.89 - 819,696.57 - 816,695.26 - 813,177.17 - 808,176.50 - 810,609.44 - 809,027.19 - 809,180.91 - 851,706.79
Total Liability and
Equity

2,057,147.52

2,045,228.73

2,026,437.93

1,935,424.14

1,913,039.34

1,908,062.55

1,903,522.75

1,900,384.95

1,889,732.16

1,883,012.36

1,874,473.57

1,823,478.77




Table 5.20 Balance Sheet Year 2014
Ploypailin Garden Limited
Balance Sheet
For the year ended December, 31 2014
Year 5
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec
Asset
Current asset
cash

974,222.15

1,015,009.68

1,049,974.21

1,010,601.75

1,001,538.28

1,049,424.82

1,097,402.35

1,146,838.89

1,188,745.42

1,234,879.96

1,279,057.49

1,279,638.02
Total current asset

974,222.15

1,015,009.68

1,049,974.21

1,010,601.75

1,001,538.28

1,049,424.82

1,097,402.35

1,146,838.89

1,188,745.42

1,234,879.96

1,279,057.49

1,279,638.02
Fixed Asset
Para Rubber Plant

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00
Operating and
admin fixed asset

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00
LessAccumulated
Depreciation

604,676.17

617,016.50

629,356.83

641,697.16

654,037.49

666,377.82

678,718.15

691,058.48

703,398.81

715,739.14

728,079.47

740,419.80
Total fixed asset

871,283.83

858,943.50

846,603.17

834,262.84

821,922.51

809,582.18

797,241.85

784,901.52

772,561.19

760,220.86

747,880.53

735,540.20
Total Asset

1,845,505.98

1,873,953.18

1,896,577.38

1,844,864.59

1,823,460.79

1,859,007.00

1,894,644.20

1,931,740.41

1,961,306.61

1,995,100.82

2,026,938.02

2,015,178.22
Liability and Equity
Liability
Long termnote
payable

2,666,631.95

2,657,992.80

2,649,267.27

2,640,454.47

2,631,553.55

2,622,563.62

2,613,483.79

2,604,313.17

2,595,050.83

2,585,695.88

2,576,247.37

2,566,704.38
Total liability

2,666,631.95

2,657,992.80

2,649,267.27

2,640,454.47

2,631,553.55

2,622,563.62

2,613,483.79

2,604,313.17

2,595,050.83

2,585,695.88

2,576,247.37

2,566,704.38
138
Equity
Retained earnings - 821,125.98 - 784,039.62 - 752,689.88 - 795,589.89 - 808,092.76 - 763,556.63 - 718,839.59 - 672,572.76 - 633,744.22 - 590,595.06 - 549,309.35 - 551,526.15
Total equity - 821,125.98 - 784,039.62 - 752,689.88 - 795,589.89 - 808,092.76 - 763,556.63 - 718,839.59 - 672,572.76 - 633,744.22 - 590,595.06 - 549,309.35 - 551,526.15
Total Liability and
Equity

1,845,505.98

1,873,953.18

1,896,577.38

1,844,864.59

1,823,460.79

1,859,007.00

1,894,644.20

1,931,740.41

1,961,306.61

1,995,100.82

2,026,938.02

2,015,178.22




Table 5.21 Balance Sheet Year 2015
Ploypailin Garden Limited
Balance Sheet
For the year ended December, 31 2015
Year 6
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec
Asset
Current asset
cash

1,313,658.56

1,354,421.09

1,389,355.63

1,348,900.16

1,339,853.70

1,387,738.23

1,435,666.77

1,485,024.30

1,527,043.83

1,573,013.37

1,617,207.90

1,618,138.44
Total current asset

1,313,658.56

1,354,421.09

1,389,355.63

1,348,900.16

1,339,853.70

1,387,738.23

1,435,666.77

1,485,024.30

1,527,043.83

1,573,013.37

1,617,207.90

1,618,138.44
Fixed Asset
Para Rubber Plant

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00
Operating and
admin fixed asset

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00
LessAccumulated
Depreciation

752,760.13

765,100.46

777,440.79

789,781.12

802,121.45

814,461.78

826,802.11

839,142.44

851,482.77

863,823.10

876,163.43

888,503.76
Total fixed asset

723,199.87

710,859.54

698,519.21

686,178.88

673,838.55

661,498.22

649,157.89

636,817.56

624,477.23

612,136.90

599,796.57

587,456.24
Total Asset

2,036,858.43

2,065,280.63

2,087,874.84

2,035,079.04

2,013,692.25

2,049,236.45

2,084,824.66

2,121,841.86

2,151,521.06

2,185,150.27

2,217,004.47

2,205,594.68
Liability and Equity
Liability
Long termnote
payable

2,557,065.95

2,547,331.15

2,537,498.99

2,527,568.52

2,517,538.74

2,507,408.66

2,497,177.28

2,486,843.59

2,476,406.56

2,465,865.16

2,455,218.34

2,444,465.06
Total liability

2,557,065.95

2,547,331.15

2,537,498.99

2,527,568.52

2,517,538.74

2,507,408.66

2,497,177.28

2,486,843.59

2,476,406.56

2,465,865.16

2,455,218.34

2,444,465.06
139
Equity
Retained earnings - 520,207.53 - 482,050.52 - 449,624.16 - 492,489.48 - 503,846.49 - 458,172.21 - 412,352.63 - 365,001.73 - 324,885.49 - 280,714.89 - 238,213.87 - 238,870.39
Total equity - 520,207.53 - 482,050.52 - 449,624.16 - 492,489.48 - 503,846.49 - 458,172.21 - 412,352.63 - 365,001.73 - 324,885.49 - 280,714.89 - 238,213.87 - 238,870.39
Total Liability and
Equity

2,036,858.43

2,065,280.63

2,087,874.84

2,035,079.04

2,013,692.25

2,049,236.45

2,084,824.66

2,121,841.86

2,151,521.06

2,185,150.27

2,217,004.47

2,205,594.68




Table 5.22 Balance Sheet Year 2016
Ploypailin Garden Limited
Balance Sheet
For the year ended December, 31 2016
Year 7
J an Feb Mar Apr May J une J uly Aug Sep Oct Nov Dec
Asset
Current asset
cash

1,657,947.97

1,704,677.51

1,745,364.04

1,658,272.57

1,654,982.11

1,708,776.64

1,762,654.18

1,817,675.71

1,865,123.25

1,917,110.78

1,967,065.32

1,973,913.85
Total current asset

1,657,947.97

1,704,677.51

1,745,364.04

1,658,272.57

1,654,982.11

1,708,776.64

1,762,654.18

1,817,675.71

1,865,123.25

1,917,110.78

1,967,065.32

1,973,913.85
Fixed Asset
Para Rubber Plant

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00

54,000.00
Operating and
admin fixed asset

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00

1,421,960.00
LessAccumulated
Depreciation

900,844.09

913,184.42

925,524.75

937,865.08

950,205.41

962,545.74

974,886.07

987,226.40

999,566.73

1,011,907.06

1,024,247.39

1,036,587.72
Total fixed asset

575,115.91

562,775.58

550,435.25

538,094.92

525,754.59

513,414.26

501,073.93

488,733.60

476,393.27

464,052.94

451,712.61

439,372.28
Total Asset

2,233,063.88

2,267,453.09

2,295,799.29

2,196,367.49

2,180,736.70

2,222,190.90

2,263,728.11

2,306,409.31

2,341,516.52

2,381,163.72

2,418,777.93

2,413,286.13
Liability and Equity
Liability
Long termnote
payable

2,433,604.25

2,422,634.82

2,411,555.71

2,400,365.80

2,389,063.99

2,377,649.17

2,366,120.19

2,354,475.93

2,342,715.22

2,330,836.91

2,318,839.81

2,306,722.74
Total liability

2,433,604.25

2,422,634.82

2,411,555.71

2,400,365.80

2,389,063.99

2,377,649.17

2,366,120.19

2,354,475.93

2,342,715.22

2,330,836.91

2,318,839.81

2,306,722.74
140
Equity
Retained earnings - 200,540.37 - 155,181.74 - 115,756.42 - 203,998.30 - 208,327.29 - 155,458.26 - 102,392.08 - 48,066.62 - 1,198.70

50,326.81

99,938.11

106,563.39
Total equity - 200,540.37 - 155,181.74 - 115,756.42 - 203,998.30 - 208,327.29 - 155,458.26 - 102,392.08 - 48,066.62 - 1,198.70

50,326.81

99,938.11

106,563.39
Total Liability and
Equity

2,233,063.88

2,267,453.09

2,295,799.29

2,196,367.49

2,180,736.70

2,222,190.90

2,263,728.11

2,306,409.31

2,341,516.52

2,381,163.72

2,418,777.93

2,413,286.13


2

Preface
Old rubber plantation in the country's 14 provinces and three eastern provinces but the current expansion has grown from rubber plantation to a new tire in the Northeast, North and Central. Rubber is a product which is causing income to farmers. But in the new planting rubber farmers lack experience also includes the environment, rainfall difference with the original rubber planting. The technology would have differences. Of the report has information about research in the area planted to rubber planting new Including the technology used in manufacturing and information related to rubber as well. So the report is confident that this book reports will benefit research on rubber to rubber and future agricultural production will be needed to market and abroad. And this may help increase knowledge to the farmers in rubber production to be as desired.

Miss Rutcharin Kawong Organizer

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