1

Project Feasibility Study and Evaluation

2

De Lusso Catering
Present to
Aj. Chaiyawat Thongintr

Miss.

Cholticha

Suriya

5231205142

Miss.

Shatita

Phokaew

5231205046

Mr.

Nakarin

Sinkongyoo

5231205066

Mr.

Bancha

Chaisirikul

5231205076

Mr.

Sathit

Singthorn

5231205142

Miss.

Sudarat

Patchimyam

5231205154

Miss.

Soraya

Maipradit

5231205158

Miss.

Unwika

Saengsroi

5231205175

Tourism Management Section 2
Seat No.4
Mae Fah Luang University
School of Management

Project Feasibility Study and Evaluation

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Acknowledgement
This report was a group effort and the product of many hands. We would like to express
our deep gratitude to our advisor, Aj Chaiyawat Thongintr, a lecturer from project feasibility
cause business administration division school of management, Mae Fah Laung University for
his constructive suggestions in composing this report, DP organizer e company,Team work
company and shoot world ; the famous event set up company around Suratthani province who
are supporting the information about event planning and statistic information about the customer
and event in each year. And our report would never have been written without our colleagues
and staff of our group the third year tourism students, Mae Fah Luang University for their
supporting and cooperation in writing this report.

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Table of Contents
Content

Page

Chapter1
INTRODUCTION

7

1.1Background and Significance of the project…………………………………………………… ...............................8
1.2 Project Objectives………………………………………………………………………………...........................................9
1.3 Benefit of project ..............................................................................................................................9
1.4 Activities/Time Frame ................................................................................................................... 10
Chapter 2
INDUSTRY PROFILE

11

2.1 Nature of Industry ...................................................................................................................... 12
2.2 Situation of Industry ...................................................................................................................... 18
2.3 Product and Service ....................................................................................................................... 24
2.3.1 Product……………………………………………………………………………………………………….24
2.3.2 Service………………………………………………………………………….

… ............. 28

2.4 Vision ..............................................................................................................................................45
2.5 Mission............................................................................................................................................45
2.6 Strategy ...........................................................................................................................................45

2.6.1 Corporate Level ............................................................................................................... 45
2.6.2 Business Strategy ............................................................................................................. 46
2.6.3 Functional Level ............................................................................................................... 46
Chapter 3
Marketing Feasibility Study

48

3.1 Marketing Analysis .........................................................................................................................49
3.1.1 General Environment Analysis ..................................................................................................................... 49
3.1.2 Competition Analysis (3Cs) Analysis ........................................................................................................... 57
3.2 STP Analysis .................................................................................................................................................. 72
3.2.1 Market Segmentation .................................................................................................................................... 72
3.2.2 Target Analysis....................................................................................................................... 75
3.2.3 Position Analysis ............................................................................................................................................ 76
3.3 Marketing Mix Strategy ................................................................................................................................. 76
3.3.1 Product strategy ............................................................................................................................................. 76
3.3.2 Price Strategy ................................................................................................................................................. 83

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3.3.3 Place Strategy......................................................................................................................... 94
3.3.4 Promotion Strategy ........................................................................................................................................ 94

3.4 Sales Forecast and Profit Estimation ............................................................................................. 95
Forecast Sale Year 1 (2012) ................................................................................................................................. 103
Forecast Sale Year 2 (2013) ................................................................................................................................. 106
Forecast Sale Year 3 (2014) ................................................................................................................................. 109
Forecast Sale Year 4 (2015) ................................................................................................................................. 111
Forecast Sale Year 5 (2016) ................................................................................................................................. 113

3.5 Marketing Expenses (Sale Incentive) .......................................................................................... 115
3.6 Conclusion in market feasibility .................................................................................................. 122
Chapter 4
Technical Feasibility Analysis

124

4.1 Production and Operation Analysis ............................................................................................. 125
4.1.1 Product Characteristics ...............................................................................................................125
4.1.2 Services Process ............................................................................................................................136
4.1.3 Location ........................................................................................................................................138
4.1.4 Facility Layout .............................................................................................................................139
4.1.5Machine/Tools/Equipment………………………………………………………………… ..….141
4.1.6 Logistics Management ....................................................................................................... 154
4.1.7 Facility Management ...................................................................................................................156
4.1.8 Machine/Tools/Equipment ................................................................................................ 157
4.2 Cost of investment ....................................................................................................................... 172
4.3 Investment Cost ........................................................................................................................... 177

4.3.2 Depreciation.....................................................................................................................180
Chapter 5
Operation cost

207

5.1 Pre-operation cost…………………………………………………………………………........208
Chapter 6
Organization/Administration

213

6.1 Management Analysis .................................................................................................................................. 214
6.1.1 Organization Management ..................................................................................................... 214
6.1.2 Organization Chart ............................................................................................................... 214
6.1.3. Administration Cost ............................................................................................................. 225

6.2 Technical Feasibility Conclusion ................................................................................................. 230

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Chapter 7
Financial Statements

231

7.1 Statement of Income .....................................................................................................................232
7.2 Statement of Cash Flow ................................................................................................................237
7.3 Statement of Balance Sheet.......................................................................................................... 242
Chapter 8
Risk Management

247

8.1 Risk Analysis ................................................................................................................................248
8.1.1 External risk ........................................................................................................................ 248
8.1.2 Internal Risk ........................................................................................................................ 250

8.2 Conclusion of Risk management ................................................................................................. 255
Chapter 9
Summary

258

9.1 Summary of Project Feasibility Study ......................................................................................... 259
Appendixes

263

Project Feasibility Study and Evaluation

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Chapter 1
INTRODUCTION

Project Feasibility Study and Evaluation

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1.1 Background and Significant of industry
Nowadays, the catering become famous because normally people have no time to
prepare and organize their event by themselves, so they choose the catering service to get the
perfect and luxury event and also more convenience with the professional planner. The catering
business in Thailand is fast growing, the income of this industry in last 4 years (2007 - 2011) is
about 300 million baths and the growth rate is 20% when compare in last 2 – 3 years it increase
10%, that why there are a lot of new entrepreneur enter in this business to support consumer.
This catering company is identifying to the new form. In the concept of Memorize
customer‟s memories with luxury service from professional staff, theme design decorate team
and event professional planner who can suggest and help your event become luxury and
respond all of your needs, with not too much different price than other competitors the
customer will get more luxury and better design with the warmest and appreciate service, we
can use the modern style from our specialist experience to apply and use the material to be the
worthiest, our professional chef can fulfill your taste and beautiful food with high quality,
cleanness and fresh raw materials. In order to create new various menus, our company concern
of customer‟s healthy and sanitary. There are high quality of modern equipment to become the
most luxurious, respond all of what customer needs, even it is small or big event. Providing the
worthy and quality package to customer such as cocktail, buffet, coffee break, and food stall
(Japanese, Thai and Italy) in many kind of event such as meeting, theme party, seminar and
wedding.
But however, we notice that most of our competitors in Suratthani, they position
themselves as a cheap price and home company. And they are the local people who have long
experience about catering but in narrow way because the limitation of education in the past,
they just do the same pattern in old style, they not focus much on something new and we see
the chance to develop this business to have more professional and more luxury to make the
event become a good memory and make customer more impressive in not difference much in
price, that why we want to do this project feasibility to find opportunity for doing this business.

Source : http://www.positioningmag.com/prnews/prnews.aspx?id=53147

Project Feasibility Study and Evaluation

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1.2 Project Objectives

To analyze the risk and possibility that operates the catering organizer
in Suratthani.

To summary the feasibility of running business, customer and market.

1.3 Benefit of project

Knowing the current situation and how to run the business in the future.

Getting the opportunity to pre-do the business before run the real business.

Help the entrepreneurs to make the decision for investment for this project.

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1.3 Activities Time/ Frame
November
Operations Methods

December

January

February

W W W W W W W W W W W W W W W W
1

2

3

4

1

2

3

4

1

2

3

4

1

2

3

4

1. To study the general of
catering business in
Suratthani.
2. To study management in
catering organizer.
3. To study competition
analysis and marketing
feasibility.
4. To study the financial
feasibility of catering
organizer business.
5. To study and analysis
risk of catering organizer in
Suratthani.
6. Making advertising to
promote the company.
7. Launch the business
8. Evaluate and summary
the result of operating

Project Feasibility Study and Evaluation

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Chapter 2
INDUSTRY PROFILE

Project Feasibility Study and Evaluation

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2.1 Nature of Industry
The catering business is always changing and evolving, borrowing trends from the
restaurant and entertainment industries and from popular culture. With such a competitive
industry, we need to stay on top of what's new and exciting and get rid of what's old and passé.
Change is one of the elements that make the catering industry so interesting. Adapting to new
trends will allow us to offer new products and services, differentiate ourselves, and help to
keep in high demand. According from Kasikorn research center year 12 copy 1873 on October
6th 2006 catering business is very popular in hospitality industry and expanded more than 20%
that help catering business gain more market share from other market. Caterers and eating
establishments have been assigned the Standard Industrial Classification (SIC) Number 5812.
Eating establishments are primarily engaged in the retail sale of prepared food and drink for
on-premise or immediate consumption. This classification also includes, but is not limited to,
industrial and institutional food service establishments and fast food restaurants. The two basic
types of catering services are on-premise and off- premise. The on-premise caterer provides the
customer with the location (usually a restaurant) as well as food and drink; the off- premise
caterer transports food and drink to a location selected by the customer. Both catering services
take into account the specific needs of the customer and are easily adaptable to meet those
needs. Examples of catering functions include office parties, school lunches, weddings, and
religious ceremonies as well as catering to groups in hotels, universities, hospitals and other
institutional- type settings. Major fund raising functions and private parties can account for a
good percentage of a caterer's business.
{IN COOPERATION. CATERERS BUSINESS AND INDUSTRY PROFILE, GENERAL INDUSTRY INFORMATION

BUSINESS TYPE, INDUSTRY

CHARACTERISTICS AND PROSPECTS. Available at : http://www.sbaer.uca.edu/Publications/pub00042.txt (26.01.2012) }

The catering industry is a large, fractured industry with many players. Since caterers
are usually located within an hour's drive from their party destination, the industry has tens
of thousands of members, each with a small share of the entire market. The catering market
is quite versatile, and it's easy to use strengths to be advantage of specialize in casual picnics,
corporate events, or black tie weddings; there's something for everyone in catering. The
anticipation from aromas followed by the flavors of fine food and beverages (All alcoholic
beverages must be provided by the caterer) are important to every event. From exquisite
canapés at a large reception, to the flow of a multi-course dinner party, to celebrating a
joyous occasion, the art of catering makes a difference. Caterers do everything from
delivering sandwich trays for office lunch meetings to providing sumptuous beach lobster
Project Feasibility Study and Evaluation

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bakes for several thousand people. There are a variety of ways to gain the experience you
need to become a successful caterer. Caterers come from all walks of life and work in cities
and small towns across the country. Some operate independently, while others are sizeable
corporate entities with dozens and even hundreds of employees. This section provides an
introduction to the dreams and realities of the catering business. Trade organizations are a
valuable resource for a new caterer. They provide educational materials about starting your
own catering business and offer opportunities for networking. Joining a trade organization
can save time and money and provide new and creative ideas for growing in business. Have
a business issue and don't know where to turn? A quick call to NACE or ICA will point in
the right direction. The contacts meet through organization events can give referrals for an
accountant or lawyer in area.
Ten Things about the catering business by Joyce Weinberg
1. Like all food businesses, catering is a business of pennies, so careful cost tracking and
controls are needed to run a profitable business.
2. Catering requires a wide variety of skills in addition to excellent cooking; it involves
everything from organization and logistics to finance and customer service.
3. To be a successful caterer, you need to love marketing and selling yourself and your
services.
4. The catering business, if run efficiently, is generally more profitable than most
restaurants, but less profitable than the nightclub business.
5. The biggest challenge in the catering business is finding and retaining enough good
people to help you cook and serve.
6. There's always enough room in the industry for another creative and well-run business
that serves delicious food.
7. Customers are looking to caterers to create an entertaining, restaurant-quality
experience. Caterers do more than just cook and serve food. They create a whole
environment, bringing their customers' dreams to life.
8. A catering business can be started with relatively little capital.

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9. Running your own catering business will allow you to be as creative as you like.
10. Catering requires a tremendous amount of physical work, from transporting heavy
items to standing on your feet cooking and serving for hours

Off-Premise-Only Caterers by Joyce Weinberg

A large segment of the business consists of off-premise caterers, and this is the segment
that can be operating in. These are companies that bring ingredients and staff to a home, office,
or other location and take care of the food for the client's party, meeting, or other event. They
may bring partially cooked or assembled ingredients to the location and finish the foods onsite. They will definitely bring prepped ingredients, enough for the number of guests agreed
upon in the contract. These firms bring cooks, servers, and other staff as needed, including
bartenders and grillers. Off-premise firms vary in size and complexity. Some are small and rent
tables, linens, and stemware for their clients. Others are sizeable entities, complete with a fleet
of trucks; their own tables, linens, and tabletop items; and a full-time, year-round staff.

On-Premise-Only Caterers
Some large caterers only serve food in their own catering halls. These firms do nothing
but host large parties such as weddings, confirmations, bar and bat mitzvahs, and local award
ceremonies. These are destination catering halls, which are designed to look good and to
prepare and serve many people efficiently. On any given weekend day during the spring,
summer, and fall, multiple weddings, bar mitzvahs, and anniversary parties may be happening
on the same day. The kitchen might prepare food for three to five thousand people on a
particular Saturday. Catering halls are large buildings with spacious rooms for entertaining,
commercial kitchens, special rooms for brides and bridal parties, bathroom facilities, and
parking lots. They have no guest rooms for overnight guests.

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Outdoor Caterers by Joyce Weinberg
Some caterers specialize in catering outdoor picnics and events, including large tent
parties. These caterers usually have a special truck outfitted with cooling bins, running water,
and sometimes even an oven. These specialists might be a division of a large catering company
or a separate company. Often these companies will bring large grills and rotisseries so that they
can grill meats and vegetables right in front of guests for parties. Outdoor catering is
particularly tricky because it involves dealing with wind, insects, and geographical and
meteorological challenges. The outdoor catering business is not recommended for the catering
novice or the faint of heart. In the northern states, the outdoor catering business is highly
seasonal, so owners must do all their business between April and October.

Industry Growth
Catering represents a rapidly expanding segment of the food service industry. In the
late 1980s, the food catering industry accounted for about ฿75 billion nation-wide Caterers of
prepared food come from a wide range of businesses. Many restaurant chains cater off-premise
functions. Prices are usually similar to those that are charged at the restaurant. Other types of
firms that have developed catering businesses during recent years include delicatessens, hotels
and gourmet food retailers. While private functions such as parties and weddings continue to be
the mainstay of the catering business, corporate function catering is becoming more and more
prevalent. With only 80 percent of the cost of entertaining tax deductible, some employers are
considering catering services as a cost-saving means to provide food for luncheon and dinner
meetings. Popular types of catered foods in these settings include such items as baked breads,
salad lunches, deli meat trays, hot and cold plates, cake, cookies, ice cream and punch. Some
caterers emphasize the preparation of box lunches and/or gourmet picnic baskets.

Other

catering operations offer the same types of foods through delis or bakeries.

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Trends in the Industry
Twenty-First-Century Catering is a constantly evolving field. Market shifts introduce
more clients to catering and new trends in food sources and preparation affect your business.
Future lifestyle and demographic trends indicate an optimistic outlook for the catering
industry. A return to traditional family celebrations or reunions and the increasing numbers of
two-income families with their hurried lifestyles are also positive indications of the need for
catering services. Prospective caterers should consider the long-term market when evaluating
their position, and should always be prepared to adapt to changing trends. One such trend is
the increasing competition of supermarket and department store catering services in addition to
"gourmet to go" services which deliver prepared meals from a variety of restaurants.
(http://www.sbaer.uca.edu/Publications/pub00042.txt)

Ethnic Caterers
There are caterers who specialize in serving their communities' particular cultural
needs. Think about your local community and the holidays and events they celebrate. Italian
communities pull out all the stops for the San Gennaro festival, and Russian communities
celebrate Maslenitsa, the spring festival. Some caterers specialize in Sweet 15 parties for la
quinceañera celebrations. Just like kosher catering, you do not need to celebrate these
occasions yourself, but you do need to understand and respect them.
Catering as Edutainment
As clients ask for better and more sophisticated ingredients, caterers are responding to
rising requests to teach about food and cultures through entertainment, or edutainment. Some
high-end affairs around the country use their multimillion-dollar catering budgets to demand
that their caterers and event designers re-create entire cultures, buildings, interiors, and
atmospheres for their events. From new product launches to black-tie charity balls, today's
events require caterers to be more creative than ever. While your potential clients' catering
budgets may not have nine figures-or even six-ideas and themes that start out at big events get
media coverage and are copied and scaled down for other catered events. Clients who attend
grand galas often challenge their local caterers to do a smaller version of what they saw. The
more you as a caterer know about your food, its origins, and how it's made, the more value you
can offer your clients. Increasingly, clients expect the food to be the entertainment. People are
interested in tasting things from around the world, and it's possible to offer clients varietal food

Project Feasibility Study and Evaluation

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tastings of exotic foods. The more you can offer quality ingredients, delicious dishes, and
knowledge about what you're serving, the more valuable and irreplaceable your services will be
to your clients. In this way, you can distinguish yourself from other caterers. The catering
industry may be larger than you thought, but that means it has room for professional players
who offer something different. Whether it's your ability to turn an average room into a tropical
beach or your gift for instilling a passion for locally grown and handmade foods in your clients
and guests, there's a niche in the industry for you. Composed of mostly small and mediumsized players, the catering business is an industry that rewards hard work, attention to detail,
and creativity. Recipes aren't trademarked, and neither are décor schemes or serving methods.
Draw inspiration from other events, menus, and dishes. Improve on them and make them your
own.

Required Skills for a Caterer
Catering might seem like the right career move as you're lying in bed envisioning how you
could've done a better job with your friend's holiday buffet than she did. But there's a lot more
to running a catering business than meets the eye. Not only do you have to be a skilled chef, a
mover of delicate and perishable items, a master planner, and a savvy entrepreneur all at the
same time, but you have to do it looking as cool and stress-free as possible with a smile on
your face. Customer Relations; all employees in a catering firm should be courteous to the
clients. Outside of qualifications, this is the most critical issue for any business. If a firm is
unable to maintain a friendly, courteous relationship with its customers, it will not be
successful.

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2.2 Situation of Industry
Nowadays, there are many catering providers in Thailand. This business becomes
popular because it‟s useful for the people who want to hold the celebration without the clutter
in food and beverage or any venue. It‟s not only for the individual but many organizations
which they want to manage their event will use this service also. There are a high competition
in this business, many caterers competed each other by pricing strategy or some of them
offered the alternative choice to gain more the market shares, these are the advantages for
customer.
There are two basic types of catering services which are on-premise and off-premise.
(The on-premise caterer provides the customer with the location (usually a restaurant) as well
as food and drink; the off-premise caterer transports food and drink to a location selected by
the customer), both of catering services are easily adaptable to meet the customers‟ needs and
some of caterers company has provide the additional service as well.

[1] This graph show that the establishment and the employment rate in food and beverage
industry was continuously growing.

From the graph we can know the situation of the food and beverage industry and also
the food catering is growing rapidly, so this is a good opportunity to launch the alternative food
catering style to the market.

Source
[1] กรุ งเทพธุรกิจ newspaper, 2009

Project Feasibility Study and Evaluation

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In Suratthani there are many catering companies but all of them are in the positioning in
the lower to middle class, but there is no the luxury caterer now. Now in Surattthani has more
people congestion, there are more employment rate and the people has a higher quality of life,
so this is a factor that they will require more choices for satisfied their needs in their
celebration ceremony.

[2] This table shows the employment rate and the labor wage in Suratthani.
Indicator

2553

2552

2551

2550

2549

Unemployment rate

1.04

1.49

1.38

1.38

2.07

8,694.22

8,912.7

8,085.15

7,850.64

wage 9262.2

Labor
(person/month)

From the table the unemployment rate is continuously decrease and the labor wage was
increase in the late 5 years, so it means that the people may have more income and it is a
benefit to all new establish business which positioning as a high-end choice like De Lusso
Catering.
In conclusion, the catering in Suratthani is a high competition market but our company
has positioned ourselves as the high-end catering to satisfy the upper class customers which
become a bigger group in the province.

Source
[2] Office of the National Economic and Social Development board
http://www.nesdb.go.th/Default.aspx?tabid=458
Project Feasibility Study and Evaluation

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[3]

Item
Number of hotels
Number of rooms
in hotel

2548

2549

2550

2551

2552

( 2005 )

(2006)

(2007)

(2008)

(2009)

771

776

827

-

-

22,686

23,825

25,420

-

-

1,855,090

2,422,066

2,579,621

-

-

1,221,359

-

-

1,358,262

-

-

2,425,450

-

-

Number of
visitors

Thai

969,338

Foreigner

885,752

1,086,367

1,335,699

Number of
tourists

1,744,246

2,283,533

Thai

869,858

981,241

1,094,214

-

-

Foreigner

874,388

1,302,292

1,331,236

-

-

Number of

110,844

138,533

154,171

-

-

99,480

105,126

127,145

-

-

11,364

33,407

27,026

-

-

excursionists

Thai

Foreigner

Source: table [2] Official of the National Economic and Social
Project Feasibility Study and Evaluation
Development, (2010). http://www.nesdb.go.th/Default.aspx?tabid=458

21

3000000
Number of hotels

2500000

Number of rooms in hotel
Number of visitors

2000000

Thai
Foreigner

1500000

Number of tourists
Thai2

1000000

Foreigner2
Number of excursionists

500000

Thai3
Foreigner3

0
2005

2006

2007

Project Feasibility Study and Evaluation

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[4]

Item

2548

2549

2550

(2005 )

(2006 )

(2007 )

Number of visitors

Thai

969,338

1,086,376

1,221,359

Foreigner

885,752

1,335,699

1,358,262

Male

937,808

1,215,699

1,410,163

Female

917,282

1,206,367

1,169,458

15 - 24

525,562

280,544

706,264

25 - 34

826,904

708,779

961,740

35 - 44

314,613

745,504

613,180

45 - 54

132,408

405,204

260,768

55 - 60

25,487

216,705

21,237

65 and over

30,116

65,330

16,432

1,733,920

2,015,157

2,039,757

38,036

125,990

229,169

Business

58,451

156,272

153,693

Official Visit

20,266

88,924

92,783

Sex

Age group
(year)

Purpose of Visit
Holiday
MICE
Convention

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Others

4,417

35,723

64,219

Group Tour

-

408,841

331,636

Non Group Tour

-

2,013,225

2,247,985

Plane

394,418

527,107

651,018

Train

65,074

341,161

396,527

Bus

521,778

733,655

698,385

Automobile

807,143

759,356

797,177

66,677

60,787

36,514

Travel Arrangement

Mode of transport

Others

As the table [3] and [4] show that the number of tourist arrived and take time at
Suratthani (both domestic and foreigners), it is continuously growth more and more, especially
the business travelers who was targeted to the catering business as well, this situation is a
beneficial to the catering company because every business event have to have the food and
beverage planner, so the caterers is the effective way to make it success.
Moreover, the catering organizer is related to many celebrations, such as wedding,
ordain ceremony, event meeting and so on, these factors indicated the increase in business
opportunity also.
This situation analysis show the growth of food and beverage industry in both the
whole picture of Thailand as well as in Suratthani, many factor indicated that the growth will
growing up more, so the catering which is the great support by food and beverage segment also
growing up. Moreover, the statistic of the visitors in Suratthani was shown it‟s increasing all
the time, it means that there is the a lot of the temporary migrant people and some of them,
especially the business person, will appreciated with the meeting or some special event of our
service, so it can widen the market as well.

Project Feasibility Study and Evaluation

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2.3 Product and service
2.3.1 Product

Coffee Break: There are many kind of cake serve with coffee.

Source: table [3],[4] สำนักงำนสถิ ติจงั หวัดสุรำษฎร์ ธำนี , 2553.
http://surat.nso.go.th/surat/Data/Stt_rpt33.html
Project Feasibility Study and Evaluation

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Thai Buffet: We confirm original Thai taste and quality and quantity can support number of
guest.

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International Buffet: We provide many kind of food from each country that have famous in
food, there are Chinese, Japanese and other international food with quality and quantity can
support number of guest.

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Fusion Luxury: Making your party with international cocktail food that can make your party
colorful and feeling luxury.

Reference: http://cateringpartybangkok.com/

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2.3.2 Service
Professional stylist.
-Who can be the adviser and the creative to you closely give you the suggestion and
respond all our customer „s need.
- Provide any exhibitions whatever customer needs, magician show, singing, dancing and
etc.
- Find the place for the customers.
- Preparing and organizing everything inside the event.

Photographer service.
Provide photographer service until finish the event.

Food and beverage
-

Customer can order whatever they needs, we can provide them as they require.

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Equipment.
- Provide all of equipment to our customer needs as they are ordering.
- Other decorations to match with each event.

Theme collections
Creative and imaginative party planning, design and execution which will ensure your
party is talked about for years to come. Our party planning is about finding a perfect venue,
creating an amazing design or theme for your party and making the room look jaw droopingly
fantastic with lighting, props and styling. We‟ll organize table plans and amazing table centers
and we can provide a stunning array of entertainment options to complete the whole scene.
Party planning to perfection
-

Party theme.

- Charity balls.

-

Birthday party.

- Summer party.

-

Launch party

- Christmas party.

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Corporate Events
We organize a wide selection of Corporate Events. Whether it‟s a day out of the office,
either to reward or motivate your staff or, perhaps you want to say „thank you‟ to your clients
for their business, we‟ve got loads of ideas for you to think about. Just tell us what you want to
achieve with your Corporate Events and we‟ll suggest the best options for you.
-

Team building.

- Award ceremonies.

-

Corporate hospitality.

- Experience day.

-

Corporate entertainment.

- Fun day.

Conference Management
Our conference management is designed to help you get your message across to your
audience in the most effective, professional way. Whether it‟s a conference to launch a product,
a press conference, a company conference, an AGM or an Awards Ceremony. Our conference
management will ensure you do it with style, that it‟s sleek and most importantly is memorable
and inspiring to all who attend.
-Conference venue finding

- Conference productions.

-Set design

-Conference speaker

-Audio visual

-Event lighting

Party Entertainment
We'll provide all the party entertainment you need for your event. From mingling party
entertainers like magicians, amazing stilt walkers or acrobats. Musical party entertainers like
party bands, tribute acts and interactive party entertainers like casinos, chocolate fountains and
quizzes. We can also provide smart and costumed staff to run the bars or cloakrooms, or to
meet and greet.
-

Mingling entertainment

-

Musical Entertainment

-

Interactive entertainment

-

Stage act

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Our service
 Professional stylist.
-Who can be the adviser and the creative to you closely give you the suggestion and respond all
our customer „s need.
- Provide any exhibitions whatever customer needs, magician show, singing, dancing and etc.
- Find the place for the customers.
-Preparing and organizing everything inside the event.
Reference : http://www.inventiveevents.com/conference-management.html

Wedding Party

BRIDE

Gone are the days of brides carrying a simple bouquet of white flowers up the aisle
.Nowadays, you can carry anything you like - from a shower arrangement of orchids to a single
calla lily, or you can even sport a trailing wrist corsage. But to ensure your bouquet is extra
special, follow the three ´fs´ - Foliage, Filler and Focus. The focus is your main bloom, such as
calla lilies, white roses and so on, the filler will be the secondary blooms that harmonies with
your man flower, and the foliage is the darker (often green, silver or brown) finishing touches
that will bring the whole look together.

GROOM

Traditionally, the groom wears two flowers in his buttonhole and the bloom tends to
match one that features in his bride's bouquet.

BEST MAN/FATHERS

The best man and fathers of the bride and groom also wear a double bloom in their
buttonhole - but it can be any flower of your choice.

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MOTHERS

The mothers of the bride and groom traditionally wear a corsage that either matches the
couple's color scheme, the bride's bouquet or possible the mothers´ outfits.

USHERS

Usually, they all wear a single bloom in their left buttonholes.

PAGEBOY

A pageboy's buttonhole will usually mirror the best man's.

BRIDESMAIDS

Traditionally, bridesmaids will carry a bouquet that's either a smaller version of the
bride's, or one that contains some of the flowers in the other bridal arrangements.

FLOWER GIRLS

They either carry a basket or a ball of flowers, or a basket of rose petals, which they
will scatter in front of the bride as she makes her entrance.

GRANDPARENTS

You do not have to supply your grandparents with flowers, but it's often a really nice
touch to make sure there's a corsage or buttonhole for them to wear on the day.

CEREMONY ARRANGEMENTS
There are no hard and fast rules, but many couples have pedestal arrangements
(normally more than one) of mixed flowers and foliage at the entrance to and the front of either
the church (one either side of the altar) or the civil venue (flanking the registrar's table). You
can also have arrangements on every pew end or row of chairs, on columns or walls and on the
windowsills.

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RECEPTION ARRANGEMENTS
Many couples arrange for their ceremony pedestals and so on to be moved to their
reception venue to save money. In addition, it's traditional to have table arrangements. These
can vary from the more usual candle and flower oasis centerpieces to floating gerberas in
square or round glass vases or pots filled with seasonal fruit. The top table arrangement can
either be a long version of the other centerpieces, which can stretch the length of the table, or
maybe two or three separate arrangements.
Reference : http://www.samuiflorist.com/index.php?lay=show&ac=article&Ntype=1

Wedding

cake

Many couples now choose to decorate their cakes with flowers featured either in the
bride's bouquet or in the table arrangements. These can be real or sugar flowers.

/

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GIFTS catalog
It's traditional to present the mothers of the bride and groom with a bouquet of flowers
as a thank you for all their help and support planning the wedding.

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Flowers catalog

Meeting room collections
Luxury Style
-

Small size

-

Medium size

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-

Large size

Modern Style

Table /chairs and room set.

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Equipment.
- Provide all of equipment to our customer needs as they are ordering.
- Other decorations to match with each event.
Wedding garland with various style and colors required by customers‟ needs.

Wedding’s tray of gifts/ Kanhmak set

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Bridal Arch
Popular flowers arched set near the entrance. Forward to welcoming guest.

Set water trumpet

Additional services
Corsages
There are many collections of corsages for bridge and groom to select whatever you
need we are willing to arrange for you.
Decorate the place to match with the theme party.
-Note book for well-wishers
-Card for well –wishers.
-VDO packages (with record on the VCD and DVD )
-Photographer

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-Presentation for special event
-Ice sculpture
-Show/exhibitions
Remark ; Other out of order decoration equipment and exhibitions required by the customers‟
needs.

Food and baverage
Coffee Break: There are many kind of cake serve with coffee.

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Thai Buffet: We confirm original Thai taste and quality and quantity can support number of
guest.

Coffee Break: There are many kind of cake serve with coffee.

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Thai Buffet: We confirm original Thai taste and quality and quantity can support number of
guest.

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International Buffet: We provide many kind of food from each country that have famous in
food, there are Chinese, Japanese and other international food with quality and quantity can
support number of guest.

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Fusion Luxury: Making your party with international cocktail food that can make your party
colorful and feeling luxury.

Reference: http://cateringpartybangkok.com/

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Beverage
-

Customer can order whatever they needs, we can provide them as they require.

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2.4 Vision
Memorize your memories with luxury service.

2.5 Mission
De Lusso Catering provides the happiness for the customers both of respond customer
need and luxury service that u will keep it as impressive memory, with professional staff,
theme design decorate team and event planner who suggest and help your event become luxury
and respond all of your needs. With the warmest and appreciate service, our professional chef
can fulfill your taste and beautiful food with high quality, cleanness and fresh raw materials. In
order to create new various menus, our company concern of customer‟s healthy and sanitary.
There are high quality of modern equipment to become the most luxurious, respond all of what
customer needs, even it is small or big event.

2.6 Strategy
2.6.1 Corporate Level
De Lusso Catering is a catering organizer business that will opening in Suratthani. We
open the De Lusso Catering as memorize the customer‟s memories with luxury service.

De

Lusso Catering fulfill the customer demands by creating new various menus, concerning
sanitary and healthy of customer which luxury decoration in each event. The product of our
company is different from the other organizer. For the menu of De Lusso the customer can‟t
see in the other organizer because De Lusso has decorated product in the luxury style and
intrigrate with various kinds of theme. De Lusso Catering will be sourced from the quality
material from the many places, both of inbound and outbound.
Our office located in the urban area which easily to access and convenient for our
customer. In the office, there are some display of theme available. De Lusso Catering will
create more luxury theme to compatible with the new trend of the world. Also the menu will be
more various to available for customer to choose or arrange for themselves.

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2.6.2 Business Level
De Lusso Catering is the new catering business that entry to the Suratthani market. De
Lusso Catering have selling point that different from the competitors. De Lusso Catering have
to create the new menu and location for attract the customer and compete with competitor in
the market. Then De Lusso Catering use the differentiation strategy such different product,
service and location.
The difference about De Lusso products is the menus of De Lusso don‟t have in the
other shop in Suratthani. The product has created in the luxury style with many types of event
such as coffee break, cocktail, buffet, and food style.The difference about De Lusso is our shop
has many styles for the customer can choose different theme and menus that different from
competitor and we also have Customer Relations, all employees in our catering firm be
courteous to the clients. Outside of qualifications, this is the most critical issue for our
business.

2.6.3 Functional Level
Marketing Strategy
Product
In term of our catering name as De Losso Catering, we fulfill the gap of service by
using luxury style with the warmest and appreciate service; our professional chef can fulfill the
taste and beautiful food with high quality, cleanness and fresh raw materials that provide health
and safety for customer, we offer cold menu items. Hot food items, which require more
equipment and skill, that we added as business expands with transportable food items.

Price
-

Estimate price follow the cost of product and service.

-

Setting price of product compare with competitor.

-

Reasonable price but get more luxury

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Place
De Lusso Catering has office at the city in Suratthani. It is near Bang Yai road. Our
company emphasizes

marketing strategy as pull strategy because it located in the urban area

that has many people so it can attractive the customer and our office provide parking for
service vehicles, workers and client cars. In addition, storage space is needed for storing tables
and chairs, artificial flower arrangements, linens, table settings, and other items related to the
business. Food storage coolers and stock rooms (which are inspected by the local health
department) are also necessary in case that customer want to see it.

Promotion
Our company De Lusso catering advertising on brochure, social network ,venue radio
and newspaper advertising, telephone directory yellow page Listings, and direct contact
(telephone or mailings) are some methods of advertising. Catering vehicles often carry
company logos and/or a brief listing of services offered, along with a business telephone
number. In addition, since a majority of caterers business comes from repeat customers, word
of mouth is particularly for our business.
-

References : Positioning magazine,2006.ธุรกิจรับจัดเลี้ยงนอกโรงแรม : มูลค่า 300 ล้านบาท...ขยายตัวร้อยละ 20 (6 October 2006) Available at :
http://www.positioningmag.com/prnews/printprnews.aspx?id=53147 [Accessed26Jan2012]
{IN COOPERATION. CATERERS BUSINESS AND INDUSTRY PROFILE, GENERAL INDUSTRY INFORMATION BUSINESS TYPE, INDUSTRY
CHARACTERISTICS AND PROSPECTS. Available at : http://www.sbaer.uca.edu/Publications/pub00042.txt (26.01.2012)

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Chapter 3
Marketing Feasibility Study

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 3.1 Marketing Analysis
3.1.1 General Environment Analysis

Politic

Inaccurate information, poor management and nature have all combined to unleash one
of Thailand's worst floods in decades. When the newly elected government of prime minister
Yingluck Shinawatra took office in early August, it wasted no time in rolling out populist
policies catered to its up-country supporters, putting in motion the legacy of Yingluck's
brother, former prime minister Thaksin Shinawatra, who was deposed in a military coup five
years ago and later convicted and exiled for corruption. The jury is out on Yingluck's
leadership and her ability to pull Thailand through the ongoing deluge. Whether and how she
bounces back from this flooding crisis will define her premiership. To be sure, floods are not
uncommon in Thailand's low-lying central provinces just north of Bangkok, the country's
traditional "rice bowl". These provinces have also spawned manufacturing estates for
multinational companies in recent decades. Severe floods also beset the central plains and
Bangkok in 1983 and 1995, with 1942 the most catastrophic. But the cost of each flood has
risen dramatically over the years, as the Thai economy has become more developed. Early
rainfall this year, intensified by a string of monsoonal storms, should have prompted early
release of waters in the country's main upstream dams along the Chao Phraya river, the main
waterway through the central region descending on Bangkok before it reaches the sea. But the
dams did not release enough water to accommodate the monsoons. When the dam gates gushed
in earnest, torrential downpours came, thereby submerging adjacent provinces. The damage to
farms and factories is likely to cost several billion pounds. The government's response was
initially inept. Different ministers issued different warnings. Inter-agency conflicts and lack of
policy co-ordination were rife. Yingluck delegated and skirted around tough decisions. Her
strengths of patience and even temperament became her weaknesses. Information was not
centralized and reliable. The saturation and sensationalism of television images on a constant
news cycle made the public edgier. Yingluck has shifted gear and appears more in charge,
having invoked additional laws to give her government more authority short of declaring a
state of emergency, which would give the army more powers. The floods also have underlined
Thailand's urban-rural divide which has underpinned a broader national polarization and
conflict since Thaksin's departure. Downstream provinces were awash in order to divert waters
away from central Bangkok. The Thai capital was kept mostly dry at the expense of its
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surrounding areas. Bangkok's omnipotence is partly justifiable as it harbors some 40% of GDP
as well as being the residence of movers and shakers in Thai society and the yoke of the
economy. Yet submerging the rest of the Chao Phraya river basin to secure Bangkok is a mirror
image of Thailand's political crisis pitting the well-heeled urban elites against the hapless
downtrodden elsewhere.
Moreover, the governor of Bangkok happens to hail from the opposition Democrat
party. Unsurprisingly, Governor Sukhumbhand Paribatra's priorities differ from Yingluck's.
Unless the rains lighten, this trade-off between saving the capital to see its adjacent provinces
suffer may prove futile. If Bangkok shares some of the flooding, economic damage will mount
but a sense of equality and justice will prevail. When the floods go through the capital, they
will find faster release into the Gulf of Thailand. Yingluck's learning curve will have to steepen
quickly. This flooding crisis has enabled her to carve out some autonomy away from her
impatient and blustery brother. Managing the floods requires a day-to-day, hands-on operation
that precludes the involvement of Thaksin.But the challenge for Yingluck will come during the
recovery and rebuilding aftermath. If ways can be found to institute a broad-based, post-crisis
stimulus programme, she may not need her brother's populism as much, and Thai economic
growth can still clock a solid expansion with minimal slowdown in spite of global adversity. If
her leadership is drowned out by the same floodwaters, her brother's enemies and opponents
will directly become hers.( guardian.co.uk 2011)

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Related to the political disturbances during April and May 2010, the second quarter
arrivals of 2010 were low (but not much lower than in the second quarter of 2009, which also
was characterized by riots and demonstrations. However, tourism rebounded strongly during
the third and fourth quarter of 2010, with arrivals higher than in any of the preceding years.
The highest number ever of arrivals is in the most recent period: the first quarter of 2011 (at
5.33 million visitors). The second quarter of 2011 saw a 50% increase when compared to the
second dismal quarter of 2010. We figure that Thailand missed out on in between 1 and 2
million potential extra visitors in both 2009 and 2010. Total arrivals for 2010 where the highest
on record, despite the actually very serious political disturbances in the second quarter of the
year. Except for the second quarter itself, all the other quarters of 2010 show numbers higher
than before. It is interesting to know that negative factors seem to loose influence in just 2 to 3
months each time, with visitors resuming their interest in Thailand as a tourist destination
thereafter. 2011 is the best year for tourism on record. That even with the negative impact of
the severe flooding in September, October and November. Since 2009 to the first quarter of this
year, business and investment atmosphere in Thailand seems not quite bright in general as a

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consequence of the global economic crisis as well as the political turmoil in the country. These
factors do impact the local consumer confidence.

That is an overall picture, however, looking at the food industry, those unpleasant
factors do not quite influence the business and markets. AFB Thailand had opportunities to
discuss with some food business persons, for instance, the machinery and equipment suppliers,
food ingredient suppliers as well as food manufacturers. They said in the same tone that their
businesses are growing well. As for trade exhibitions, besides ThaiFex, the mid-year
international show like ProPak Asia is moving forward with substantial interests from the
industry not less than the previous years.

The fundamental of the food industry in Thailand is deep rooted solidly, being in
forefront position. One of important things for everyone as an economic driving mechanism is
that we should find the right approach to grow business. Choices are abundant, such as
increasing operational efficiency, creating new products to respond to the new market which
driven by restless demands. As long as the industry is still moving forward (of course it is),
opportunities are all around as always.

Economic

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The Gross Domestic Product (GDP) in Thailand expanded 0.5 percent in the third
quarter of 2011 over the previous quarter. Historically, from 1993 until 2011, Thailand's
average quarterly GDP Growth was 0.98 percent reaching an historical high of 7.10 percent in
September of 1993 and a record low of -5.10 percent in March of 1998. The economy of
Thailand is an emerging economy which is heavily export-dependent, with exports accounting
for more than two thirds of gross domestic product (GDP). Well-developed infrastructure, a
free-enterprise economy, and generally pro-investment policies, made Thailand one of East
Asia's best performers. However, overall economic growth has fallen sharply in 2008 and 2009
as global downturn and persistent political crisis stalled infrastructure mega-projects, eroded
investor and consumer confidence. This page includes: Thailand GDP Growth Rate chart,
historical data, forecasts and news. Data is also available for Thailand GDP Annual Growth
Rate, which measures growth over a full economic year.

Thai economy in 2011 is forecasted to grow at the normal rate of 4.5 percent per year
(or within the range of 4.0–5.0 percent per year). The main driver contributed to this growth is
domestic spending, both consumption and investment, which are projected to continue to grow
from 2010. Private consumption is forecasted to grow at 4.2 percent per year (or within the
range of 3.7–4.7 percent per year) as consumer confidence would pick up following an ease in
political tension. Private investment on the other hand is projected to grow at 5.9 percent per
year (or within the range of 4.9–6.9 percent per year), with improving investor confidence
combined with higher capital utilization especially in export-oriented industry that has stood
high since 2010. Furthermore, the momentum from the persistent global economic growth
would also help supporting the growth of export of goods and services at the projected rate of
5.4 percent per year (or within the range of 4.9–5.9 percent per year). This high rate is however
lower than in 2010 due to high base. Import volume of goods and services is expected to grow
at 8.3 percent per year (or within the range of 7.3–9.3 percent per year). On the public spending
side, public consumption is forecasted to grow at 6.4 percent per year (or within the range of
7.3–9.3), follows the constant budget disbursement in 2011. Public capital expenditure growth,
on the other hand, is projected to slow down to 1.7 percent per year (or within the range of 0.7–
2.7 percent per year) as the role of government in supporting the economy begins to subside in
the time when private sector is fully functioning in driving the economy forward.

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Economic Stability On the internal stability, headline inflation in 2011 is projected to
stand at 3.5 percent per year (or within the range of 3.0–4.0 percent per year), given oil price is
still expected to remain steadily high. Unemployment is forecasted to stand at the normal rate
of 1.2 percent of total labor force (or within the range of 1.1–1.3 percent of total labor force).
On the external front, in 2011 Thailand is projected to record a smaller current account surplus
of 11.9 billion US Dollars, equivalent to 3.4 percent of GDP (or within the range of 2.9–3.9
percent of GDP), as trade surplus is expected to drop to 9.4 billion US Dollars (or within the
range of 8.4 – 10.4 billion US Dollars). This is due to import growth which is expected to
outweigh export growth. More specifically, import value of goods is expected to grow at 13.2
percent per year (or within the range of 11.7–14.7 percent per year), while export value of
goods is forecasted to grow at 12.0 percent per year (or within the range of 11.0–13.0 percent
per year).viewing important social problems in general and in Thailand.
In 2008, Thailand exported in the rank 13th in the world, valued 23,864 million US
dollars (approximately, 800,000 million Baht which is accounted of 2.4% of the total world
food export). While USA was the largest world food exporter, of 111,054 million US dollars
(approximately, 3,000,000 million Baht which is accounted of 11.1% of the total world food
export). However, when calculated export value of all 27 EU countries, EU became the world
largest food exporter with total value of 462,838 million US dollars or 4 times of the USA.
Although Thailand was in the 13th rank of the world, but when analyzed export value to export
quantity (US dollars/ton), we found that exported foods from Thailand had value per unit
higher than foods from many countries. When considered in rank of value per unit, Thailand
was in the 5th rank. USA and the Netherland had the lower value per unit by being in the 6th
and 7th ranks, respectively. Looking at EU, uniting together made the higher competitive
potential in the world market. It is interesting to look at Thailand if we have strategy to unite in
trade within the region.

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Social

The Culture of Thailand incorporates cultural beliefs and characteristics indigenous to
the area

known as

modern day Thailand coupled

with

much

influence

from

ancient India, China, Cambodia, along with the neighboring pre-historic cultures of Southeast
Asia. It is influenced primarily by Animism, Hinduism, Buddhism, as well as by later
migrations from China, and southern India.
Thai society establish with the emphasis on social evolution, the formation of society
and state. Thai social structure included politics, economy, vision, wisdom, religion, and
belief, including art and literature appreciation. Study of social changes caused by internal and
external factors such as structural constituent, social process, changes and social evolution
caused by environmental and technological can changes other important factors. The different
types of societies give the change of relationship among various constituent parts within the
society and the relationship between society and environment.
Nowadays Thai society trend to be bring westerner culture such as fashion, food,
lifestyle and clothes .especially teenager they love to derive those culture and try to make
themselves to be the culture that they like so, now we should try caring and preserving our Thai
culture in order to be sustainable to the new generation. Thai culture can be the most beautiful
culture in the world we have a lot of festival and Thai traditional every province around the
country. And older Thais are caring about their traditional they will held every time.
Thai people actually have rice as the main meal but they didn‟t ignore to try to have
other food from other countries some of them feel that when they have westerner food or
whatever beside Thai food it may high class for them but some of them just want to try
because they never eaten before
Thais new generation they also prefer to be comfortable and convenience and luxury
with their lifestyle when they have to hold one event or festival they need to hire the organizer
to work for them. Because it is convenience they don‟t need to cook by themselves, think lots
for creating one theme for the event or festival but those organizer they will work for them
everything such as prepare food, create theme, design the place and decorate place some of
them find out the place or locations for their guest.

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Technology

Nowadays, technology is very important for many businesses and it plays a very
important role a human daily life. Anyway we cannot ignore the technology because computer,
internet, mobile phone, these are important innovation for every business especially computer
and internet. These two things help in the management of information, database habitat, etc., it
can help to reduce costs in a promotion process or a communication channel, moreover it uses
paperless and save the time for service process.
The internet is the largest computer networks connect and briefly the world. There are a
large number of users and popularity was continued. It is a fast exchange of any kind of the
information; it makes people closely by connecting through the internet and communicates
with each other around the world. It is suitable for today‟s life. We can see many firms use
these tools to facilitate the customers. This is a strategy to provide customers a convenience
service. It is not just facilitates for the customers but it also provide benefits to a business as
well.
Internet network can help while doing business in many way such online marketing or
online shop, survey, getting feedback, get more information, doing their own website for keep
contact with the customers and also communicate with the supplier. Moreover, 3G are coming
soon that is designed to be available in the fully form of multimedia.
For the technology which was using in catering firm would be the database software for
recording a customer‟s event qualification and a list of kitchen utilities (and also other
equipment which used in a catering event). These are all things making the operation
convenient, quick and easy. Thus, technology is the important factor when doing business. We
have to trendy changed of technology in order to gain the competitive advantage.

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3.1.2 Competition Analysis (3Cs) Analysis
Competitor Analysis : Direct Competitor
1. Dp Event Agency

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Located : 142/93 moo.1, Watpho-bangyai, T.makamtea, A.muang, Suratthani, 8400
Contract : 077-603300,081-6949838,081-5975888
-

E-mail : dp.eventagency@gmail.com, dp.organizer@hotmail.com

-

dpeventsurat.blogspot.com/

-

http://www.facebook.com/DpEventAgencySuratthani?sk=info

(Resource : http://www.facebook.com/DpEventAgencySuratthani?sk=info)
Products and service:
* Serve for event set up and launch new products event ,Wedding, Concert, Fashion show
* The one and first place in southern Thailand to provide producing and Mascot rental service.
* Show Thai dancing apply, Dance Cover Dance and many more other shows arranged by the
professional organizer.
* Wedding Planner
* Create theme and serve the activities by professional Creative and Graphic Designe.
* Stage ,scene and event set up
* Sound & Lighting service
* Provide Presentation service
* Provide Tape recorder and broadcast service.
* View for Pretty, superstars, and moderator of each event
* View for scene equipment service (Prop)

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2. Shoot world Agency

Located : 81/81-82 moo.1, Salok-rat Rd.,
T.bang-Kung A.muang, Surattani, 84000
Contract : 077-225289
-

E-mail : mudthimas@hotmail.com

-

http://www.shootworld.co.th/index.php

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3. Team work creative event.

Located : 81/117 moo.1,
Salok-rat Rd., T.bang-Kung
A.muang, Surattani, 84000
Contract : 085-8888368

(Resource : http://suratthanicity.olxthailand.com/teamwork-creative-event-iid-116622632)

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4P Analysis

competitor

Product

1.Dp Event Agency

Price

Place

Promotion

About their service and product, The price of the product

Have good located in

Using Facebook.com like

they full service and biggest depends on what

center of downtown. It

a main advertisement to

company organizing in Surattani customer want to

don‟t have a map of their

promoted their product

.There

office in Suratthani

and service.

province on their

http://www.facebook.com

website. There are many

/DpEventAgencySuratthani

product launches.

channels to contract. But

?sk=wall

Mascot rent service, only

their website don‟t clear

one of south Thailand.

in working detail and

Providing many kind of

design of website not

show example Thai dance,

attract customer.

are

many

product providing and price will

categories:
-

Organize

be tell after commitment.
events

and

dance cover, and other by
professional team.
-

Wedding planner.

-

Create other events by
professional creative.

-

Work

design

by

Project Feasibility Study and Evaluation

62

professional

graphic

designer.
-

Creating boots, stage, and
scene.

-

Providing

sound

and

lighting
-

Producing

presentation

service.
-

Recording video and lives
show.

2. Shoot world Agency

Require actor, and speaker

About product, there are many The price of the product

The location is in

Does not have promoted

kind and have our identity.

downtown but not center

the product. May be

of downtown and don‟t

depending on

have map in website. But

commitment.

There

are

many

depends on what
product customer want to

categories:
-

-

providing and price will

Organize events following be tell after commitment.

their website not

customer want and product

interesting and attract

launches design.

customer and don‟t have

Providing many kind of

more information to

food.

customer in network,

Wedding planner.

they show just what‟s

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63

-

Work

design

professional

they work and picture

by

from they done.

graphic

designer.
-

Creating billboard and bus
side.

-

Organizing

television

program.
3. Team work creative There
event

are

many

product The price of the product

categories:

The location is in

Does not have promoted

depends on what

downtown, so not center

the product. May be

-

Organizing events

customer want to

of downtown but they

depending on

-

Creating product launches.

providing and price will

providing map in

commitment.

-

Providing show.

be tell after commitment.

website. They target on

-

Creative Graphic design.

local people, so they

-

Require actor, and speaker

have information not

-

Creating boots, stage, and

much in website.

scene.
-

Seminars.

-

Party.

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Competitor Analysis :Indirect competitor
1. Diamond Plaza Hotel

Diamond Plaza Hotel is an elegant five-star hotel located in the heart of Suratthani
province. Our first-class accommodation, service and facilities, which include a fine
restaurant, a fitness centre, FIZZ Karaoke and Traditional Thai massage, make Diamond
Plaza Hotel an exceptional choice for a perfect stay
Banquets

Conference & Banquet Facilities are our centerpiece. Prakaipetch is the largest
ballroom featuring rich woods and elegant Thai silk with the capacity over 2,000 people, is
the perfect venue for the large conference and elegant banquet from cocktail reception to
wedding ceremony. We have arranged highly successful events for many large public and
private sectors. A flexible range of function rooms are the key of your convenience.
Medium and small sized conference rooms are also available for flexible smaller meeting
and function. All rooms feature the latest audio-visual equipment and lighting for your

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65

impeccable events. Diamond Plaza Hotel provides you an ideal heavenly premier
accommodation and unparalleled service in an atmosphere of elegance and style for a truly
memorable experience
2. Siam Thani
Welcome to the city of one hundred islands, delicious rambutans, giant oysters, red salty
egg yolks, and the Buddhist resources. Siam Thani Hotel invites you to the touch of warm
atmosphere and friendly services. We have 215 luxurious facilitated rooms, 9 exquisite
conference-banquet rooms that serve from 20 to 1,500 guests, a Thai-Chinese restaurant with
Shells‟ guarantee, a fully equipped karaoke, a Coffee Corner, a standard tennis court, a Thai
massage, a fitness center, and a large-size pool. Whatever you drive here, we provide you
spacious car park. All is the charming perfection of Siam Thani Hotel to fulfill your mission
and holidays.
Banquet
Our 9 banquet and meeting rooms can accommodate from 20 - 1,500 guests. All
rooms are equipped with the advanced conference equipment and are supported by a
professional team of trained banquet staffs and technicians.

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3. Imperial Boat house hotel

The Imperial Boat House Beach Resort is nestled on tranquil Choeng Mon Beach, on
the north-eastern tip of the tropical paradise of Samui Island.Highlighting exclusivity amid
natural beauty, the resort provides a unique nautical theme, featuring 34 authentic teak rice
barges, converted into luxury boat house suites. Set on 7 acres of tropical garden and beach
front land, the 210 well-appointed rooms consist of 34 Boat Suites 8 Honeymoon
Suites 115 Premier Rooms 11 Poolside Terrace Rooms and 42 Superior RoomsIt also offers a
range authentic Thai and international dining options, spacious function rooms, 2 swimming
pools, the renowned Imperial Spa, a gym and is on a soft, sandy tropical beach.
Meeting and Event
Help you plan your next successful event with our one-stop meeting planner. Be as
creative as you want to be and our expert team is dedicated to making your ideas come to life
with flair.We are here to assist and support you throughout the planning and execution of
your entire event. Whether the occasion is big or small, the team will simply provide the
piece-of-mind you need, so you can be worry-free. From board room meetings for 10 to
events for up to hundreds
-Choeng Mon 1: 210 sqm (l x w x h: 18 x 12 x 2.8), Daylight, Air-conditioned, on 1st floor,
Cocktail: 250, Theatre: 225, Classroom: 120, Buffet: 128, U-shape: 60

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-

Choeng Mon 2: 160 sqm (l x w x h, 18 x 9 x 2.8), Daylight, Air-conditioned, on
1st floor, Cocktail: 200, Theatre: 160, Classroom: 100, Buffet: 120, U-shape: 54

-

Choeng Mon 3: 53 sqm, (l x w x h: 9 x 6 x 2.8), Daylight, Air-conditioned, on
1st floor, Cocktail: 50, Theatre: 42, Classroom: 30, Buffet: 48, U-shape: 25

-

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-Sala Thai: 170 sqm, (l x w x h: 18 x 9.5 x 2.8) Covered open air, on 1st floor, Cocktail: 200,
Theatre: 100, Classroom: 60, Buffet: 100, U-shape: 30

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4. The Library Hotel

The Library Hotel, Samui consists of modern, smart buildings, and is a short walk
from Chaweng beach and a host of shops. This unique resort balances usability with modern
unique design. The Library Hotel contains books, dvd movies and cd‟s and a broadband,
internet corner. For relaxation there is an unusual red swimming pool. Rooms are designed in
a modern style, and have stylish furnishings

.

"Unique" party can tell who you are from food, place, music and tone...
At The Page...your single detail is our focus, all will be delicately tailor-made here...
Escape from the ordinary party
Begin with spectacular and imaginative ideas, our designer expertise in organizing
and tailor-making your dream private party Enjoy Light,

Sound, Scent and Tastes

Theme, Concept and Décor which is tiny in details such as seating markers, cocktails
refreshments, creative displays, giveaways and more…Fulfill your memorable occasions.
Always with gimmick and little wonder. Be Charming, Stylish, Elegant, Exclusive, Relaxed,
Fresh & Surprising! “Is the concept for catering at The library you can choose type of party
and number of guest and they will prepare everything for you.

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5. The Tongsai Bay

Tongsai Bay is located on the paradise island of Koh Samui. This five star property is
tucked away exclusively with its own private little beach. The resort proves itself as a perfect
getaway among the natural surroundings of Samui Island. All 83 rooms in a vast area of 25
acres of land surrounded by tropical nature, offer sea view with 4 main types of
accommodation namely Beachfront Suites, Cottages Suites, Tongsai Grand Villas and
Tongsai Pool Villas. Apart from the standard room amenities, each unit has a spacious terrace
with a bathtub and other open-air facilities to ensure a perfect leisure stay. A range of
facilities the resort provides to maximize guests‟ relaxation including Spa with sauna room
and massage treatment programs. This eco-friendly resort truly offers hospitality, privacy and
a beautiful location.
The "Ga La" meeting room
This comfortable meeting facility offers complete flexibility for formal or informal
meetings, motivational get-togethers and private dining. The room is strategically located off
the lobby offering total silence and full service.
Whatever the nature of your meeting, we can offer boardroom, schoolroom, tabletop,
theater style set-ups with all the required equipment - projector, screen, podium, flip charts,
white boards etc.
Incorporated in one half of the meeting room is a comfortable lounge area with easy
chairs where tea & coffee breaks can be taken served by your exclusive "Butler".
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The Ga La room is ideal for meetings of between 6 and 16 participants and its rental
is completely free of charge if a minimum of 4 hotel rooms are booked for a minimum of 1
night. Let us create a package for you built around your specific needs and our seasonal room
rates. We can also advise you on private dining, functions options, island activities
(excursions, golf etc) as well as motivational ideas.About the wedding theme Tongsai bay
have 2 theme for couple to choose 1.)Western 2.)Buddhist and can maximum the guest for 50
persons.

Customer analysis
According to, the survey result we found that Suratthani has the total number of
population is. 922,696 divided by male

461,312 and female 461,384. There are 73,109

households where are located around the municipal area and our office is located on Bang
Yai road Aumphoe Mueng Suratthani 84000 where is in the center of the city and easy to
access. So our customer most of them are come from downtown, and the province nearby.
According to, the research that we asking from the organizer at TEAM WORK agency
about customers behavior toward catering service we found that the highest number of
customer is wedding group. Most of wedding ceremony they will hire the organizer to
organize their event because they think that it is once in their life they want everything to be
perfect 70 percent out of 100 percent they prefer to select catering organizer to prepare
wedding staff for them.
Even most of their customer is wedding target, but the other group still using their
service as well, such as birthday party, meeting and prompt party and etc. They said the peak
season for catering is during December until March. And all of them prefer to select the
luxury service better than saving cost is according to the average income of people in
Suratthani quite high so they can affordable if they want to. It means that in each year our
company need to be up to date and trend all the time and make our service stay in their mind
and can be recognize us forever.
We also caring about service mind in our organization treat the staff being nice to
customer, willing to give the information no matter they will select our organizer or not, use
high quality of product and focus on customer satisfaction.

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Competitive Analysis
In Thailand, catering business are more popular today and many investors came to
open this type of business but just some company that can success in this business. Catering
business is the business that uses a lot of capital but the way to be the success business must
use a lot of network for high quality of work and satisfied the need of customer too. It‟s hard
to survive in market if confuse on position of business or target market of your company, so
understand your position and choose the appropriate target market is the important thing for
success. Now a day catering are more various theme and the demand of customer are change
rapidly ,so good management team are very important for making your firm to be good one
because you can know what is the way of your business should be and what is the way for
customer satisfaction. In Suratthani province catering business are more popular and many
big hotel have catering option because many tourist love sun sand and sea ,so Samui Island
are the best place for dinner, party or celebrating. Although it has many catering business but
each company has different strategy and different company have different highlight and
feature. De lusso are the catering company in Suratthani that create the event and preparing
the food in luxurious style, our customer can ensure that all money they are worth because we
cooperation with many supplier, so every theme that customer expect it will happen and
every food that customer want we will serve to them. You will see our business has
customize strategy that everything that customer need they will get, everything that they want
to change they can change, so we can fulfill everything that customers want and complete
with competitor.

 3.2 STP analysis
3.2.1 Market Segmentation
Market consists of many consumers and the consumers in the market for larger
markets, different demand of consumers make an indeed affect for manufacturer or supplier
because some product may available to meet the needs of certain groups. But does not meet
the needs of others certain groups in spite of all the groups have the same demand. So
marketing segmentation are the tools to help product find the result by separate into 4 groups:

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Geographic Segmentation

Total
No.
Region: Southern
Thailand

of Population in Surathani Province

Gender: Male and Female

Suratthanee

Satul

Song Khla

Ranong

Yala

Phuket

Pattalung

Pang Nga

Pattanee

Demographic Segmentation

Narathiwat

Nakronsrithammarat

Total No. of Population
Trang

Chumporn

Krabi

1,600,000
Province:
Suratthanee
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0

Population of Suratthani Province

Male
49%
51%

Female

Age: 20-30, 30-40, 40-50

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NUMBER OF POPULATION FROM REGISTRATION RECORD BY SEX AND
AGE GROUP AND DISTRICT: In 2010, Suratthani Provinve
2% 2% 2% 2%
3%

7%
7%

4%

8%

6%
7%

8%

8%

8%
9%

8%
9%

0-4
5-9
10-14
15-19
20-24
25-29
30-34
35-39
40-44
45-49
50-54
55-59
60-64
65-69
70-74
75-79
80 and

Psychographic Segmentation
Patterns of life: live in luxury and normal life in local.
Personality: expert, intellectual, good looking.
Behavioral Segmentation
Figure of purchasing:purchase in occasionally.

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MONTHLY EXPENDITURE PER HOUSEHOLD BY
HOUSEHOLD SIZE AND TYPE OF EXPENDITURE:
In 2010, Suratthani Province
2% 2%

Food and beverages
(excludes alcoholic)
Alcoholic beverages

42%
53%

Transport and
communication
Recreation reading and
religious activity

1%

Special ceremony
expenses

Brand loyalty: Concentrate in our brand.

3.2.2 Target Analysis
For the target market of our company, we selected Suratthani province because this
province is growing up as tourist destination and there is less competition of catering
organizer business in Suratthani is a largest province in Southern Thailand and there are the
3rd most density population of Southern Thailand also (Suratthani Province National
Statistical Office, 2010). So, this province is the most appropriate to our company located
that we focus on the people aged between 20 – 50 years old in any gender because they still
love entertainment and still need to relationship with others in the society. Their demand and
their money can afford to our kind of business because they are working people, so they have
enough money to select our company to organize their event.
The result from Suratthani Province National Statistical Office shown the most of
people spent money for food and beverage, also they still spend money on ceremony and
recreation activities as well that mean that Suratthanee people are still like to ceremony or it
may be a tradition that do from generation to generation; such as, wedding ceremony,
ordination or housewarming; so, Suratthani people is our main target market.

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3.2.3 Position Analysis
We position our organizing catering company to be creating good memory to let‟s
customer have best memorize where we not just organizing but we put heart to work not just
for customer want but must understand what‟s they want and create their wants become true.
Delicious, good quality and variety of food that we care although little detail to be perfect
day. And we providing place following suitable, comfortable and them that customer want.
The thing that make us different is luxury style, service mind, require best quality,
understanding customer want, and care all detail to be perfect one. De Lusso catering where
is helping thinking of customers want become true. About working, we choose professional
to organizing for make efficiency in work, and providing staff to ready to work. We will
make you and your quest feel warm, pleasure, funny, luxurious, and happiness, it‟s our work.

 3.3 Marketing Mix Strategy
3.3.1 Product strategy
De Lusso Catering provides the happiness for the customers both of respond customer
need and luxury service that u will keep it as impressive memory, with professional staff,
theme design decorate team and event planner who suggest and help your event become
luxury and respond all of your needs.
We will provide everything but supposed to be the customer order and require the main
products are food and beverage and all of the equipment we will provide. For food we have
several type of food such as western food, oriental, and traditional Thai food. The equipment
we provide.

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1. Food Stall
Barbeque Packages:
-American Barbeque
-Mexican Barbeque
-Crazy Kanob BBQ
-All Beer Backyard Barbecue
Seafood
-Shrimp
-Banana prawn
-Squid
-Octopus
-Shell
-Mussels
-Giant Oyster
-Blood Cockle
-Mantis shrimp
-Blue Crab
-Serrated mud crab
Japanese
Sushi Bar:
-Kani Nigiri
-Salmon Nigiri
-Tamago Nigiri
-Ebiko

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-Tako Nigiri
-Mono Ebi,Mono Abiko
-Mono Seaweed Salad
-Mono Abio
-Mono Kani
Sashimi Menu:
-Salmon
-Saba
-Kani
-Tako
-Tuna
Tempura Menu:
-Ebi
-Nori
-Yasai
Italian Catering:
-Mini Smoked Salmon Roll Philadelphia
-Cream Cheese
-Stirred fried Spaghetti with Garlic, Chili and Olive oil
-Chicken Mozzarella Cheese
-Bruschetta Tomato and cheese
-Garlic Bread
-Spagetti Bolognese (tomato sauce)

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-Spagetti Cream sauce
-Maccaroni cream (mushroom and ham)
-Mushroom cream
-Pork Steak with Mushroom sauce
-Parma Ham Steak
-Chicken Beast steak
-Salmon Spicy Steak
2. Cocktail
- Thousand Island
- Japanese Dressing
- Caesar
- Italian Dressing
- Cream
Bread canapé.
- Bread Stick wrapped with Bacon
- Bake Sea bass, Sesame dip with Japanese Sauce
- Chopped Egg, Bacon, Smoked Ham, Cheddar Cheese
- Fried Ham or Salmon Sandwiches Roll
- Pork Steak with Mushroom sauce
- Parma Ham Steak
- Chicken Beast steak
- Salmon Spicy Steak
Dessert

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- Tofu with Fruit Salad
- Strawberry Trifle
- Strawberry Tart
- Blueberry Tart
- Fruit Tart
- Brownie
- Fresh Fruit Skewer
General Menu.
- Kao Nah Moo Yang (Roasted pork on Japanese rice with Thai condiments)
- Labb Fried Chicken - Korean Steak
- Yam Look Chin (Pork Ball Skewer with spicy condiments)
- Pork Stay with Peanut Sauce
- Kuay Tiew Lui Suan (Fresh Spring Roll in Thai Style)
- Thod Mun Pla (Fish Cake)
- Kao Tang Nah Tang (Crispy Rice with Minced Pork)
2. Coffee Break
-sauce pie
-Ham Croissants
-Sausage Croissants
-Tuna Croissant
-Chicken Croissants
-Bacon with mushroom
Muffin
-Banana Muffin
-Blueberry Muffin
-Chocolate Muffin

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Cookies
-Chocolate chip Cookies
-Coffee Cookies
-Almond cookies bars
-Almond Tart
Specialties
-Cinnamon Roll
-Brownie
-Blueberry Tart , Stawberry Tart
-Fruit Tart , Eclair
-Almond tuiles
-Butterfly
-Parnacotta
-Banoffee
-Mini Chicken Club Sandwiches
-Mini Salmon Sandwiches
-Mini Ham Sandwiches
-Mini Tuna Sandwiches
-Mini Chicken Sandwiches
Choice of bread
-Croissant
-Whole Wheat Bread
-White Bread
-Bun burger
Juice
Orange Juice, Lemongrass
Rosella, Bale Fruit
Fruit Punch,

Kiwi Fruit Juice

Guava Juice , Cherry blossom
Apple Juice , Pandan Juice
Lemonade

, Chrysanthemum

Blue Hawaii / Blue lemon
Soft Drink (250 ml)

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Mango Juice
Mangosteen Juice
Pineapple Juice
Hot beverage
Hot Coffee
Hot Tea (Twining)
With International Delight
Cold Beverage
Iced Lemon Tea
Iced coffee
Iced Cocoa
Cha-Yen
Iced Mocha Delight
Vanilla Cocoa
Apple Tea
Lychee Tea
3. Buffet
Fired
-Fried

chicken

with

sour

sauce. - Fish fired with Garlic.
-Fried fish with fish sauce.

-Chicken red sauce.

-Fried shrimp

-Fried fish.

Spicy Salad
-Herb spicy salad.

- Fired fish slad.
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-Spicy shrimp salad

- Tua Phoo spicy salad.

Rice
-Fired egg rice
-Fired rice with curry.
-Fired Smokey shrimp.

3.3.2 Price strategy
Food
1. Cocktail
There are 4 packages
1.1 customers can select for 10 food items 400 Baht per head
1.2 customers can select for 13 food items 500 Baht per head
1.3 customers can select for 15 food items 600 Baht per head
2. Coffee Break
There are 3 packages
2.1 customers can select for 2 snakes with coffee, hot tea or coco, Thai herb and water
200 Baht per head
2.2 customers can select for 3 snakes with coffee, hot tea or coco, Thai herb and water
300 Baht per head
2.3 customers can select for 5 snakes with coffee, hot tea or coco, Thai herb and
water 400 Baht per head
3. Food Stall

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2.1 Japanese food: customer can select for 6 food items 500 Baht per head
2.2 Barbeque: every style in 200 Baht per head
2.3 Sea Food : customer can select for 6 food items 700 Baht per head
2.4 Italian Food : customer can select for 6 items 1000 Baht per head

Wedding cake

4,000 – 18,000 Baht

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Wedding Cub cake

3,500 – 15,000Baht
The price of your cake will naturally depend on the size and number of tiers and the
complexity of the design and decoration.
Wedding cake prices start at:
1 tier cake prices starts at 5,000 Baht
2 tier cake prices start at 7,000 Baht
3 tier cake prices start at 9,000 Baht
4 tier cake prices start 12,000 Baht
Chocolate wedding cakes prices start at:
2 tier prices start at 12,000 Baht
3 tier prices start at 15,000 Baht
4 tier prices start at 18,000 Baht
Chocolate decorations are all handmade using the finest Belgian Chocolate. Price
includes cost of fresh fruit or sugar paste flowers. Fresh flowers are extra and supplied by
florist.

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Flower

Room
Meeting room collections
Luxury Style
-Small size

-Medium size

-Large size

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Modern Style

Table /chairs and room set

Meeting Room Luxury style
Small size 20 – 30 People = 10,000 Baht per day
Medium size 30 – 50 people = 30,000 Baht per day
Large size 50 – 100 people = 50,000 Baht per day
Meeting Room normal style
Small size 20 – 30 People = 6,000 Baht per day
Medium size 30 – 50 people = 10,000 Baht per day
Large size 50 – 100 people = 20,000 Baht per day

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Modern Style
Small size 20 – 30 People = 8,000 Baht per day
Medium size 30 – 50 people = 25,000 Baht per day
Large size 50 – 100 people = 40,000 Baht per day
Banquet Room
Small room 40 – 50 people = 35,000 Baht per night
Medium room 90 – 100 people = 50000 Baht per night
Large 500 – 600 people = 100,000 Baht night
Grand ballroom 1000 people = 150,000 Baht per night
Outdoor catering
-

2000 Baht

-

Logistic considering with distance

-

This price rate is no longer than 4 hours, suppose to be longer than 4 hours the price
going to charge at 500 – 1000 Baht per hour

This service included
-

Table with skirt

-

Equipment for outdoor catering such as plate, grass ware and napkin

-

Wait staff
Remark: other additional service and decoration required by customers.

Comparable with competitor
1. DP Event Agency
This office is located on: 142/93 moo.1, Watphobangyai, T.makamtea, A.muang, Suratthani, 8400 there are
many menus to select the price depend on the product that the
customer required.

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Food
1. Cocktail
There are 4 packages
1.1 customers can select for 10 food items 350 Baht per head
1.2 customers can select for 13 food items 450 Baht per head
1.3 customers can select for 14 food items 550 Baht per head
2. Coffee Break
There are 3 packages
2.1 customers can select for 2 snakes with coffee, hot tea or coco, Thai herb and water 180
Baht per head
2.2 customers can select for 3 snakes with coffee, hot tea or coco, Thai herb and water
320 Baht per head
2.3 customers can select for 5 snakes with coffee, hot tea or coco, Thai herb and water
350 Baht per head
3. Food Stall
2.1 Japanese food: customer can select for 6 food items 450 Baht per head
2.2 Barbeque: every style in 200 Baht per head
2.3 Sea Food : customer can select for 6 food items 650 Baht per head
2.4 Italian Food : customer can select for 6 items 1,020 Baht per head
http://www.facebook.com/DpEventAgencySuratthani?sk=info

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2. Shoot world Agency

The location is in downtown, Located : 81/81-82 moo.1, Salok-rat Rd., T.bang-Kung
A.muang, Surattani, 84000 so not center of downtown but they providing map in website.
They promote themselves following .They don‟t have more information to know them and
don‟t have own website. Difficult to find information on website. Because they have
advertise just only one website and don‟t have own website. The way to contract , there are email (must be call to ask) and phone number. The location is in downtown but not center of
downtown and don‟t have map in website. The way to contract, there are our website, e-mail,
and phone number. But their website not interesting and attract customer and don‟t have
more information to customer in network, they show just what‟s they work and picture from
they done. About product and service, there are many kind product and service and have our
identity.
Product and service.
-

Organize events following customer want and product launches design.

-

Providing many kind of food.

-

Wedding planner.

-

Work design by professional graphic designer.

-

Creating billboard and bus side.

-

Organizing television program.

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Food
1. Cocktail
There are 4 packages
1.1 customers can select for 10 food items 450 Baht per head
1.2 customers can select for 13 food items 550 Baht per head
1.3 customers can select for 14 food items 650 Baht per head
2. Coffee Break
There are 3 packages
2.1 customers can select for 2 snakes with coffee, hot tea or coco, Thai herb and water 220
Baht per head
2.2 customers can select for 3 snakes with coffee, hot tea or coco, Thai herb and water
300 Baht per head
2.3 customers can select for 5 snakes with coffee, hot tea or coco, Thai herb and water
400 Baht per head

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3. Team work creative event

Price : depend on customer want, price will be tell after commitment. This office
ocated : 81/117 moo.1, Salok-rat Rd., T.bang-Kung A.muang, Surattani, 84000

The

location is in downtown, so not center of downtown but they providing map in website. They
promote themselves following .They don‟t have more information to know them and don‟t
have own website. Difficult to find information on website. Because they have advertise just
only one website and don‟t have own website. The way to contract , there are e-mail (must be
call to ask) and phone number.
Product and Service
-

Organizing events

-Creating product launches.

-

Providing show.

-Creative Graphic design.

-

Require actor, and speaker

-Creating boots, stage, and scene.

-

Seminars

-Party.

Food
1. Cocktail
There are 4 packages
1.1 customers can select for 10 food items 350 Baht per head
1.2 customers can select for 13 food items 450 Baht per head
1.3 customers can select for 14 food items 550 Baht per head
2. Coffee Break
There are 3 packages

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2.1 customers can select for 2 snakes with coffee, hot tea or coco, Thai herb and water 220
Baht per head
2.2 customers can select for 3 snakes with coffee, hot tea or coco, Thai herb and water
320 Baht per head
2.3 customers can select for 5 snakes with coffee, hot tea or coco, Thai herb and water
450 Baht per head
3. Food Stall
2.1 Japanese food: customer can select for 6 food items 550 Baht per head
2.2 Barbeque: every style in 200 Baht per head
2.3 Sea Food : customer can select for 6 food items 700 Baht per head
2.4 Italian Food : customer can select for 6 items 1,030 Baht per head
For the product of De Lusso catering the customer can get the value of product
relative with price or get price equal value because the product and service are more valuable
for respond customer need. It make the customer satisfactions and popular in group of
customer.
The price of De Lusso Catering has nearly with competitor but tend to a little bit
higher than direct competitors because the quality of product have higher cost than
competitor so De Lusso Catering is the new way in side of catering for the customer that can
make the customer get the luxury service with reasonable price.

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3.3.3 Place strategy
- Our office is the middle company and good decorated.
- The store located in the City and easy to access.
-There are many staff in this office to give u suggestion all the time.
- We use Pull Marketing strategy to attract the customer to know our place first. By
emphasizing advertising like promote both office and product that tend to decoration both
inside and outside office to be interesting and focus on our positioning style. And focus on
service mind for all of our staff willing to serve the customers such the target group said that
one part which makes them change their mind from then . Moreover, Location is very
important when doing business because it depending on our target group area as well. So, our
location state at economic area in Suratthani province. It located on Bang Yai raod ,
Aumphoe Mueng, Suratthani 84000.

3.3.4 Promotion strategy
De Lusso Catering uses Pull Strategy to attract the customer come to use our service.
By emphasizing created the advertising to promote our brand name first, knowing what our
product is, and style of our shop. So, our shop has sale promotion like a discount package in
some period of year and we will make the consumer happiness with our service and beautiful
testy products. Then we will offer the customers statistician and doing a special promotion to
customer‟s loyalty and finding new customers too.
Advertising
Informative advertising for introduce people to know our office and products / services. Our
shop has brochure and venue for advertising.
Grand Opening
Our shop have grand opening on Monday 1 January 2012. Therefore our shop has
promotion to promote and attractive customers. The promotions have 2 set, first for the
couples we are going to married in this month with a special set of wedding cake called

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“Forever” and there will be the photo taken for the couples for free. Second one for the
birthday we will be given to the customer as a birthday gift with 10% discount.
Special promotion
Our shop have the special promotion for special day such as Valentine Day, Birthday,
and Anniversary Day.

Facebook
Our shop has the Facebook that is social network in order to promote our shop and
product. Customers can know about our activities and they can share information, feel, and
impression toward to our Facebook any people can see. Our shop is use strategic that by word
to word of the regular customers on online, in order to attractive other or new customers.
Magazine
We will advertise on magazine to attractive our customer and show them our
responsibilities and the service that we will provide.

 3.4 Sales Forecast/Profit Estimation
Sale Forecast
As the table[a] shows us the value of the whole service industry in Southern Thailand
of 2008 was around 7,000 million and it will be increase in the next year, so we can use the
market share to estimate the annual sale of our firm as 5 million baht because the statistic
show the whole income of service business and we are in this field, and we expect the growth
rate was 10% increase annually.

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TABLE 1 PRINCIPAL STATISTICS OF BUSINESS ESTABLISHMENTS IN 2007 BY DIVISION OF BUSINESS INDUSTRY,
SOUTHERN REGION: 2008 (In Thousand Baht)
Division of business industry

Employees
Number of

Number

establishments of

Receipts

Expenditures Value added

Number

Remuneration

863,161

437,449

34,997,133.5

716,201,843.5 546,921,216.1 169,280,627.4

88,443

54,480

4,938,287.1

155,667,016.1 132,685,018.6 22,981,997.4

85,035

49,473

4,510,164.8

219,725,765.0 192,276,254.0 27,449,511.0

340,396

130,848

8,398,228.3

223,255,522.3 174,133,071.9 49,122,450.5

49,357

219,799

137,404

12,256,315.6

87,914,659.1

33,606,682.1

54,307,977.0

6,165

14,314

7,102

735,720.5

5,904,343.0

2,648,657.7

3,255,685.3

persons
engaged
Total

260,823

Sale, maintenance and repair of
motor vehicles and motorcycles; 27,449
retail sale of automotive fuel
Wholesale trade and commission
trade, except of motor vehicles 15,645
and motorcycles
Retail trade, except of motor
vehicles and motorcycles; repair 120,847
of personal and household goods
Hotels and restaurants

Real estate activities

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Renting

of

machinery

and

equipment without

4,832

14,668

7,325

400,807.5

2,563,734.7

1,338,478.0

1,225,256.9

979

2,178

919

89,007.8

754,595.2

458,343.2

296,252.0

6,177

24,814

17,125

1,460,151.6

6,647,906.4

3,207,181.2

3,440,725.1

4,011

20,601

13,952

822,307.8

6,433,537.5

3,456,238.2

2,977,299.2

25,361

52,913

18,821

1,386,142.5

7,334,764.2

3,111,291.2

4,223,473.0

operator and of personal and
household goods
Computer and related activities

Other business activities

Recreational, cultural and sporting
activities
Other service activities

Source: The 2008 Business Trade and Services Survey Southern Region, National Statistical Office, Ministry of Information and Communication
Technology

Project Feasibility Study and Evaluation

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Moreover the statistic of TAT show us the increase in tourist number is continuously
grow and some of tourist is travelling for doing business, so they are our target customer as
well, and we use this to support the opportunity for sale:

TABLE 1.2 INTERNATIONAL TOURIST ARRIVAL TO THAILAND BY NATIONALITY: 2003 - 2010
2546

2547

2548

2549

2550

2551

2552

2553

(2003)

(2004)

(2005)

(2006)

(2007)

(2008)

(2009)

(2010)

10,004,453

11,650,703

11,516,936

13,821,802

14,464,228

14,584,220

14,149,841

15,841,683

5,776,358

6,633,960

6,397,197

7,622,244

7,611,931

7,601,638

7,076,190

8,076,493

2,504,231

2,735,747

2,948,919

3,389,342

3,520,051

3,971,429

3,968,579

4,415,789

8,863

9,345

9,499

9,418

8,987

9,055

8,353

6,544

65,502

88,694

105,367

117,100

99,945

85,790

96,586

140,606

168,568

193,222

186,259

219,783

237,592

247,930

227,205

281,873

100,747

111,916

203,748

276,207

513,701

621,564

655,034

689,673

1,354,295

1,404,929

1,373,946

1,591,328

1,540,080

1,805,332

1,757,813

1,962,629

32,702

42,017

53,769

62,769

72,205

71,902

79,279

93,138

140,371

171,655

186,529

198,443

205,266

221,506

217,705

261,033

515,630

578,027

650,559

687,160

604,603

570,047

563,575

579,105

117,553

135,942

179,243

227,134

237,672

338,303

363,029

401,188

606,635

729,848

776,792

949,117

907,117

826,660

777,508

1,127,803

411,242

489,171

274,402

376,636

367,862

337,827

318,762

321,120

1,042,349

1,212,213

1,196,654

1,311,987

1,277,638

1,153,868

1,004,453

984,763

695,313

898,965

816,407

1,092,783

1,083,652

889,210

618,227

815,970

Nationality
Total
East Asia

Asian

Brunei

Cambodia

Indonesia

Laos

Malaysia

Myanmar

Philippines

Singapore

Vietnam

China

Hong Kong

Japan

Project Feasibility Study and Evaluation

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Korea

Taiwan

Others
Europe

Austria

Belgium

Denmark

Finland

France

Germany

Ireland

Italy

Netherlands

Norway

Russian

Spain

Sweden

Switzerland

United

501,573

540,803

365,664

475,117

427,474

393,176

362,783

385,689

15,015

27,213

18,359

27,262

28,137

29,468

25,878

25,359

2,517,197

2,851,233

2,848,846

3,490,779

3,905,271

3,984,614

4,059,988

4,341,447

53,646

59,797

58,978

76,106

81,391

80,561

85,786

87,383

52,052

56,283

57,466

68,617

72,018

76,132

80,420

81,175

82,828

93,400

103,787

128,037

141,110

149,683

144,834

150,522

66,513

75,430

85,632

110,502

143,266

155,143

156,000

131,525

237,690

274,049

276,840

321,278

373,090

398,407

427,067

458,292

386,532

455,170

441,827

516,659

544,495

542,726

573,473

612,620

73,734

73,380

65,530

58,813

97,526

126,399

120,237

150,420

171,328

159,513

170,105

159,329

138,839

146,961

152,493

180,830

194,434

193,541

205,412

198,709

71,885

79,195

85,551

106,314

108,941

124,600

121,575

124,557

89,329

115,064

102,783

187,658

277,503

324,120

336,965

611,019

31,526

51,910

51,135

69,658

82,111

80,369

75,362

70,719

204,002

224,761

222,932

306,085

378,387

392,274

350,819

316,406

107,896

120,166

120,438

140,741

146,511

143,065

148,269

155,008

736,520

757,268

773,843

850,685

859,010

826,523

841,425

818,303

62,983

77,921

71,391

110,113

148,302

164,029

181,247

205,855

Kingdom

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East Europe

Others
The
Americas

Argentina

Brazil

Canada

U.S.A.

Others
South Asia

Bangladesh

India

Nepal

Pakistan

Sri Lanka

Others
Oceania

Australia

New Zealand

Others
Middle East

97,430

137,459

123,513

167,076

109,640

100,548

95,699

101,212

679,210

823,957

833,814

923,382

920,366

909,017

853,380

856,286

2,348

3,979

3,487

4,327

6,704

7,132

7,458

10,539

6,784

9,113

9,013

11,841

15,056

16,805

17,650

20,978

137,963

157,622

156,618

183,094

183,440

180,900

169,482

165,117

514,863

627,506

639,658

694,258

681,972

669,097

627,074

620,496

17,252

25,737

25,038

29,862

33,194

35,083

31,716

39,156

407,041

492,693

542,558

631,208

709,811

711,290

826,437

1,032,909

53,421

54,178

42,739

40,281

44,789

46,682

53,420

69,569

253,752

332,387

381,471

459,795

536,356

536,964

614,566

791,185

19,909

20,356

23,081

21,180

19,546

20,589

25,499

32,844

31,315

38,809

42,069

46,367

46,656

49,169

63,260

66,483

38,483

33,722

38,740

46,557

44,327

38,993

47,138

49,307

10,161

13,241

14,458

17,028

18,137

18,893

22,554

23,521

362,733

484,916

516,223

651,262

764,072

794,331

737,460

812,191

291,872

399,291

428,521

549,547

658,148

694,473

646,705

715,612

69,387

83,922

85,726

98,786

104,195

97,894

88,398

93,895

1,474

1,703

1,976

2,929

1,729

1,964

2,357

2,684

187,629

272,439

292,562

392,416

436,100

464,330

483,983

595,298

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Egypt

Israel

Kuwait

Saudi Arabia

United

Arab

5,264

8,545

7,887

11,882

13,037

14,122

15,733

17,894

69,837

96,285

98,380

121,508

128,674

108,275

110,884

112,762

19,977

30,938

29,773

33,934

31,910

32,130

44,500

43,655

4,849

7,202

10,474

20,804

22,483

16,489

10,911

8,761

22,914

41,175

48,802

69,509

74,957

95,490

83,625

107,318

64,788

88,294

97,246

134,779

165,039

197,824

218,330

304,908

74,285

91,505

85,736

110,511

116,677

119,000

112,403

127,059

35,560

43,068

35,748

47,228

52,788

48,566

43,277

53,237

38,725

48,437

49,988

63,283

63,889

70,434

69,126

73,822

Emirates

Others
Africa

Republic

of

South Africa

Others

This is a product (service) and prices which considered to a sale forecast:
Product
Meeting Room

Price

luxury style
S

20 – 30 pax

10,000

M

30 – 50 pax

30,000

L

50 – 100 pax

50,000
Normal style

S

20 – 30 pax

6,000

M

30 – 50 pax

10,000

L

50 – 100 pax

20,000
Modern style

S

20 – 30 pax

8,000

M

30 – 50 pax

25,000

L

50 – 100 pax

40,000

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Banquet room
S

40 – 50 pax

35,000

M

90 – 100 pax

50,000

L

500 – 600 pax

100,000

Grand
Ballroom 1000 pax (max)

150,000
Cocktail Party

1

10 foods

400

2

13 foods

500

3

15 foods

600
Coffee Break

1

2 snacks with 3 hot drink and 3 cold drink

200

2

3 snacks with 3 hot drink and 4 cold drink

300

3

5 snacks with 3 hot drink, 6 cold drink and 1 fruit punch

400

Food Style (both buffet and a la cart)
1

Japanese Style

500

2

Barbeque

300

3

Seafood

700

4

Thai food

400

5

Italian food

1000
Wedding Cake

1 tier cake

5,000

2 tier cake

7,000

3 tier cake

9,000

4 tier cake

12,000

off-premise catering

on site

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These followings tables will show the sale forecast in the next 5 years:
Year 2012
Product

Price

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Meeting Room
luxury style
S

20 – 30 pax

10,000

M

30 – 50 pax

30,000

L

50 – 100 pax

50,000

10,000

20,000
60,000

60,000

30,000

60,000

180000
50,000

50,000

100000

normal style
S

20 – 30 pax

6,000

M

30 – 50 pax

10,000

L

50 – 100 pax

20,000

12,000

12000

40,000

20,000

20,000

20,000

60000

60,000

100,000

modern style
S

20 – 30 pax

8,000

M

30 – 50 pax

25,000

L

50 – 100 pax

40,000

8,000

16,000

8,000

25,000

50,000

8,000

40000

25,000

100000
80,000

80000

banquet room
S

40 – 50 pax

35,000

M

90 – 100 pax

50,000

L
Grand

500
pax
1000

600

100,000 100,000

pax 150,000

35,000

35000
100,000

100,000

100,000

100,000 100,000 100,000
150,000 150,000

200000
100,000
300,000

100,000 100,000

800,000

150,000

750000

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Ballroom (max)
Cocktail Party
1

10 foods

400

2

13 foods

500

3

15 foods

600

250,000
60,000

250000

18,000 120,000

120,000

36,000

200

10,000

220,000

12,000

300

24,000

30,000

90,000

60,000 360,000

30,000 120,000 1,044,000

Coffee Break
2 snacks with
1

3 hot drink
and 3 cold

40,000

96,000

20,000

40,000

438000

drink
3 snacks with
2

3 hot drink
and 4 cold

39,000

30,000

27,000

120,000

drink
5 snacks with
3 hot drink, 6
3

cold

drink

400

8,000

40,000

40,000

88,000

and 1 fruit
punch
Food Style (both buffet
and a la cart)
1

Japanese
Style

500

25,000

20,000

45,000

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2

Barbeque

300

24,000

30,000

60,000

3

Seafood

700

35,000

70,000

350,000

4

Thai food

400 200,000

5

Italian food

1000

50,000

18,000 180,000

30,000

180,000

18,000

15,000

555,000

42,000

70,000

420,000

56,000

21,000

140,000 1,204,000

40,000

16,000 320,000 240,000

40,000

320,000

72,000

32,000

60,000

40,000

40,000

680,000

30,000

1,960,000
100,000

320000

Wedding Cake
1 tier cake

5,000

2 tier cake

7,000

3 tier cake

9,000

4 tier cake

12,000

off-premise catering

on site

Total

5,000

9,000

18,000
24,000
15,000

18,000

27,000
12,000

45,000

407,000 289,000 850,000 1,218,000

5000

20,000
843000

24,000

60000

25,000

123000

667000 365000 1220000 452000 653,000 1014000 670,000 8,648,000

The first year‟s sale was under the sale expectation because it is a first year and there less customer know us anymore.

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Year 2013
Product

Price

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Meeting Room
luxury style
S

20 – 30 pax

10,000

M

30 – 50 pax

30,000

50
L

10,000

20,000
120,000

10,000
60,000

30,000

10,000

10,000

60000

30,000

30,000

270000

100

pax

50,000

50,000

50,000

100,000

100,000

12,000

6,000

100,000

50,000

450,000

normal style
S

20 – 30 pax

6,000

M

30 – 50 pax

10,000

50
L

20,000

30,000

10,000

18000

20,000

10,000

20,000

40,000

150,000

100

pax

20,000

20,000

40,000

20,000

40,000

120000

modern style
S

20 – 30 pax

8,000

16,000

M

30 – 50 pax

25,000

25,000

50
L

16000
25,000

50,000

25,000

50,000

175000

100

pax

40,000

80,000

40,000

40,000

40,000

40,000

80,000

40,000

80,000

440000

banquet room
S

40 – 50 pax
90

M

35,000

70,000

35,000

105000

50,000

300000

100

pax

50,000

50,000

50,00

100,000

100,000

500 – 600
L

pax

Grand

1000

pax

100,000

100,000

150,000

150,000

200,000

200,000

200,000
150,000

100,000

100,000
150,000

100,000
150,000

100,000

1,100,000

150,000

750,000

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Ballroom

(max)

Cocktail Party
1

10 foods

400

20,000

20,000

2

13 foods

500

3

15 foods

600

420,000

200

300

32,000

50,000

30,000

15,000

120,000

90,000

180,000

30,000

120,000

150,000

120,000

120,000

180,000

48,000

20,000

20,000

70,000

52,000

40,000

26,000

30,000

30,000

40,000

40,000

40,000

30,000

60,000

15,000

48,000

30,000

30,000

45,000

39,000

60,000

90,000

30,000

72,000
25,000

120000
60,000

1,638,000

Coffee Break
2 snacks
with 3 hot
drink and 3
1

cold drink

408,000

3 snacks
with 3 hot
drink and 4
2

cold drink
5

105,000

582,000

snacks

with 3 hot
drink, 6 cold
drink and 1
3

friut punch

400

20,000

25,000

40,000

12,000

72,000

Food Style (both buffet
and a la cart)
Japanese
1

Style

500

2

Barbeque

300

60,000

3

Seafood

700

91,000

350,000

15,000

70,000

25,000

27,000

60,000

285,000

30,000

63,000

140,000

105,000

70,000

50,000

70,000

50,000

50,000

285,000

75,000

45,000

210,000

792,000

140,000

70,000

420,000

1,519,000

Project Feasibility Study and Evaluation

108
4

Thai food

5

Italian food

400

560,000

400,000

220,000

1000

440,000

240,000

80,000

240,000

20,000

40,000

50,000

70,000

50,000

50,000

30,000

50,000

400,000

240,000

320,000

3,200,000

50,000

350000

Wedding Cake
1 tier cake

5,000

2 tier cake

7,000

3 tier cake

9,000

4 tier cake

12,000

off-premise catering

on site

5,000

10,000

9,000
15,000*

5,000

20000

9,000

18000

18,000*

12,000

48,000

50,000

50,000

120,000

50,000

1,144,000

1,309,000

1,436,000

1,013,000

777,000

16,500*

32000*

12,000

50,000

35,000

46,000

449000

1,362,000

950,000

1,681,000

13,491,000

Total
1,350,000

1,290,000

554,000

625,000

This table show the sale forecast after we do a promotion and we reach the sale expectation.

Project Feasibility Study and Evaluation

109
Year 2014
Product

Price

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Meeting Room
luxury style
S

20 – 30 pax

10,000

M

30 – 50 pax

30,000

L

50 – 100 pax

50,000

20,000
30,000

30,000

60,000
75,000

90,000
100,000

100,000

20,000
30,000

50,000

20,000

100,000

30,000

60,000

30,000

360,000

50,000

100,000

150,000

775,000

12,000

6,000

6,000

12,000

36,000

120,000

20,000

10,000

10,000

10,000

260,000

40,000

40,000

360,000

24,000

40,000

160,000

100,000

normal style
S

20 – 30 pax

6,000

M

30 – 50 pax

10,000

L

50 – 100 pax

20,000

18,000
60,000

24,000
120,000

60,000

40,000

20,000
60,000

40,000

20,000

40,000

modern style
S

20 – 30 pax

8,000

24,000

M

30 – 50 pax

25,000

50,000

L

50 – 100 pax

40,000

64,000

8,000

25,000

75,000

80,000

80,000

25,000
80,000

80,000

175,000

80,000

40,000

480,000

35,000

35,000

350,000

100,000

300,000

banquet room
S

40 – 50 pax

35,000

70,000

M

90 – 100 pax

50,000

150,000

L

500 – 600 pax

100,000

1000 pax (max)

150,000

35,000

140,000

50,000
200,000

300,000

100,000

200,000

900,000

Grand
Ballroom

150,000

150,000

450,000

42,000

32,000

12,400

64,000

16,000

50,000

180,000

115,000

30,000

16,000

160,000

120,000

96,600

36,000

36,000

24,000

150,000

150,000

1,200,000

40,000

24,000

328,400

40,000

15,000

640,000

Cocktail Party
1

10 foods

400

2

13 foods

500

34,000

3

15 foods

600

56,000

54,000

66,000

80,000

18,000

120,000

180,000

Project Feasibility Study and Evaluation

788,600

110
Coffee Break
2 snacks with 3
hot drink and 3
1

cold drink

200

22,000

300

44,000

90,000

12,000

120,000

80,000

87,000

150,000

12,000

60,000

64,000

28,000

140,000

70,000

100,000

50,000

60,000

80,000

514,200

90,000

27,000

588,300

20,000

40,000

16,000

364400

40,000

30,000

22,000

837,500

84,000

84,000

30,000

1,694,900

49,000

999,400

3 snacks with 3
hot drink and 4
2

cold drink

52,000

66,000

5 snacks with 3
hot drink, 6 cold
drink and 1 friut
3

punch

400

56,000

Food Style (both buffet and
a la cart)
1

Japanese Style

500

20,000

2

Barbeque

300

35,000

3

Seafood

700

60,000

4

Thai food

400

20,000

5

Italian food

1000

70,000

130,000

150,000

113,000

27,300

399,000

342,000

633,300

14,700

252,000

350,000

140,700

56,000

77,000

64,000

20,000

80,000

40,000
12,000

140,000

60,000

87,000

75,000

60,000

94,000

160,000

16,000

44,000

56,000

500,000

30,000

122,000

13,000

34,000

575,000

Wedding Cake
1 tier cake

5,000

5,000

2 tier cake

7,000

14,000

3 tier cake

9,000

18,000

4 tier cake

12,000

12,000

14,000

907000

35,000
9,000

24,000

off-premise catering
Total

880,000

10,000

1,905,000

36,000

12,000
48,000

25,000

1,948,000

1875000

60,000
73,000

674000

801,000

603000

615,000

881,000

997000

1,013,000

13,099,000

Project Feasibility Study and Evaluation

111
Year 2015
Product

Price

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Meeting Room
luxury style
S

20 – 30 pax

10,000

M

30 – 50 pax

30,000

L

50 – 100 pax

50,000

50,000

10,000

10,000

20,000

40,000

30,000
50,000

100,000

20,000

40,000

30,000
50,000

50,000

50,000

50,000

20,000

170,000

60,000
50,000

50,000

6,000

6,000

100,000

150,000
50,000

50,000

750,000

normal style
S

20 – 30 pax

6,000

18,000

M

30 – 50 pax

10,000

10,000

L

50 – 100 pax

20,000

10,000
20,000

30,000

10,000

40,000

10,000
20,000

20,000

20,000

10,000

50,000

20,000

140000

modern style
S

20 – 30 pax

8,000

M

30 – 50 pax

25,000

L

50 – 100 pax

40,000

40,000

35,000

8,000

8,000

50,000
40,000

8,000
50,000

80,000

40,000

8,000
25,000

50,000

40,000

8,000

50,000

100,000

40,000

80,000

40000
325,000

40,000

400,000

banquet room
S

40 – 50 pax

35,000

M

90 – 100 pax

50,000

L

500 – 600 pax

100,000

100,000

100,000

Grand

1000

Ballroom

(max)

150,000

150,000

150,000

35,000

70,000

50,000
100,000

100,000

100,000

50,000

50,000

100,000

100,000

50,000

10,000

210,000
700,000

pax
150,000

150,000

150,000

150,000

150,000

150,000

1,200,000

Cocktail Party
1

10 foods

400

20,000

80,000

2

13 foods

500

50,000

300,000

3

15 foods

600

288,000

60,000

40,000
50,000
60,000

30,000

140,000

150,000
30,000

18,000

550,000
60,000

Project Feasibility Study and Evaluation

546,000

112
Coffee Break
2 snacks with 3
hot drink and 3
1

cold drink

200

6,000

30,000

20,000

56,000

3 snacks with 3
hot drink and 4
2

cold drink

300

9,000

18,000

18,000

18,000

63,000

5 snacks with 3
hot

drink,

6

cold drink and
3

1 friut punch

400

40,000

50,000

25,000

6,000

60,000

15,000
420,000

40,000

40,000

50,000

50,000

15,000

300,000

40,000

24,000

184,000

Food Style (both buffet and
a la cart)
1

Japanese Style

500

2

Barbeque

300

3

Seafood

700

70,000

140,000

49,000

4

Thai food

400

48,000

160,000

400,000

5

Italian food

1000

100,000

50,000

1 tier cake

5,000

10,000

5,000

2 tier cake

7,000

3 tier cake

9,000

4 tier cake

12,000

off-premise catering

on site

15,000

700,000
400,000

190,000

25,000

50,000

25,000

100,000

50,000

440,000

15,000

240,000

300,000

60,000

1,011,000

70,000

70,000

703,500

2,362,500

140,000
400,000

600,000

280,00

240,000

400,000

40,000

20,000

12,000

2,120,000

30,000

60,000

30,000

130,000

100,000

30,000

1320000

50,000

5,000

Wedding Cake

Total

7,000

5,000

7,000

14,000

28,000

9,000
12,000

914,000

75,000

12,000

12,000

100,000

60,000

120,000

300,000

1,222,000

1275000

1,151,000

2453000

833,000

879000

12,000

12,000

60,000

50,000

956,000

869,000

1,115,000

9,000

18000

12,000

72,000

1,160,000

300,000

990000

1,293,500

14,210,500

Project Feasibility Study and Evaluation

113

Year 2016
Product

Price

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Meeting Room
luxury style
S

20 – 30 pax

10,000

20,000

M

30 – 50 pax

30,000

30,000

L

50 – 100 pax

50,000

20,000

20,000
90,000

50,000

100,000

60,000

60,000

20,000

10,000

30,000

50,000

150,000

50,000

12,000

36,000

6,000

10,000

10,000

40,000

40,000

24,000

40,000

10,000

100,000

30,000

300,000

50,000

500,000

normal style
S

20 – 30 pax

6,000

6,000

6,000

M

30 – 50 pax

10,000

10,000

10,000

L

50 – 100 pax

20,000

20,000

16,000

18,000
30,000

20,000

20,000

20,000

20,000

20,000

84,000
40,000

150,000
40,000

200000

modern style
S

20 – 30 pax

8,000

M

30 – 50 pax

25,000

L

50 – 100 pax

40,000

25,000

16,000
50,000

25,000

25,000

25,000

25,000

40,000

80,000

40,000

80,000

40,000

35,000

35,000

35,000

35,000

96000
25,000
80,000

50,000

250,000

40,000

400000

35,000

245000

50,000

300,000

100,000

1,300,000

banquet room
S

40 – 50 pax

35,000

M

90 – 100 pax

50,000

100,000

L

500 – 600 pax

100,000

200,000

1000 pax (max)

150,000

70,000

50,00
200,000

200,000

200,000

100,000

300,000

150,000

300,000

150,000

100,000

100,000

50,000
100,000

100,000

Grand
Ballroom

150,000

150,000

150,000

150,000

Cocktail Party

Project Feasibility Study and Evaluation

1500000

114
1

10 foods

400

480,000

2

13 foods

500

3

15 foods

600

90,000

200

6,000

56,000

45,000

52,000

40,000

300

24,000

75,000

120,000

75,000

93,000

400

16,000

60,000

80,000

210,000

180,000

40,000

24,000

40,000

15,000

180,000

544,000
150,000
18,000

25,000

230000

48,000

786,000

40,000

379,000

30,000

669,000

12,000

224,000

50,000

50,000

217,000

210,000

45,000

1,239,000

60,000

Coffee Break
2 snacks with 3 hot
1

drink and 3 cold drink

60,000

80,000

90,000

27,000

40,000

16,000

30,000

22,000

84,000

30,000

3 snacks with 3 hot
2

drink and 4 cold drink

30,000

105,000

5 snacks with 3 hot
drink, 6 cold drink and
3

1 friut punch

Food Style (both buffet and a la
cart)
1

Japanese Style

500

25,000

2

Barbeque

300

30,000

300,000

3

Seafood

700

21,000

70,000

4

Thai food

400

480,000

640,000

320,000

5

Italian food

1000

80,000

40,000

50,000

1 tier cake

5,000

5,000

5,000

2 tier cake

7,000

3 tier cake

9,000

4 tier cake

12,000

28,000*

36,000

off-site catering

on site

32,000

15,000

25,000

35,000

48,000

1,175,000

1,929,000

1,928,000

2,400,000

1617000

300,000

192,000

18,000

30,000

35,000

42,000

70,000

1,120,000

560,000

280,000

25,000

15,000

49,000

140,000

420,000

420,000

70,000

1,337,000

44,000

56,000

240,000

320,000

320,000

240,000

4,620,000

13,000

34,000

60,000

50,000

327,000

Wedding Cake

Total

10,000

18,000

20,000

18,000

9,000
15,000

810000

997000

1,013,000

9,000

54000

12,000

35,000

60,000

46,000

25,000

286,000

1,716,000

949,000

16,405,000

956,000

915000

98,000

Project Feasibility Study and Evaluation

115

 3.5 Marketing Expenses (Sale Incentive)
Our service have grand opening on Monday 1 February 2012. Therefore our service
has promotion to promote and attractive customers. The promotions have 2 set, first for the
couples who are going to get married in this month with a special set of wedding cake called
“Forever” and there will be the photo taken for the couples for free. Second one for the
birthday we will be given to the customer as a birthday gift with 10% discount.
● Grand opening on January 1, 2012 (New Year party) ไส่ บัตรของแต่ ละโปรโมชั่น
●Specialty Married in Valentine day.
● Birthday party

Project Feasibility Study and Evaluation

116

Brochure
The first year of open the office “MEMORISE YOUR MEMORY WITH LUXURY
SERVICE” Our service have grand opening on Monday 1 January, 2012. our service has
promotion to promote and attractive customers. The promotions have 3 sets, first ,for the one
who held the new year party with our orginzer,couples who are going to marry in valentine
day and the birthday party.
- for the one who held the new year party with us we will give free for cake value is
899 baht
-Who is going to get married in 14 of February, 2012 we will give a special gift for
the couple who marry in valentine day with photo taken set for free.
- Birthday party we will provide our customer as a birthday gift with 10% discount.
-The main objective of this arrangement is to promote the “MEMORISE YOUR
MEMORY WITH LUXURY SERVICE” make the customers recognize and attend our
service.
● Cost for create new year party, 2012Cake, favor required by customers cost is 899
-Chocolate

-strawberry

-Vanilla

-Brownie

-Carrot cake

- Ice-cream cake

● Cost for the couple who married in Valentine day is photo set, Cost for 4,500 baht
- Standard wedding photo size 8 X 10.

Project Feasibility Study and Evaluation

117

● Cost for birthday party, we will discount for 10 percent for holding each event.
Year 2012
Expense

Jan

Over Time 6000
(40

Feb

Apr

May Jun

Aug

Sept

Oct

Nov

Dec

Total

6000

3000 3000 3000 3000 3000 3000 3000 3000 36000

Baht/

hour)
Accessory

10000

10000 5000 5000 5000 5000 5000 5000 5000 5000 60000

Decorate

200000 20000

220000

Cake

30000

10000

40000

Film

30000

25000

55000

Vinyl

20000

10000

30000

Brochure

5000

2000

7000

Advertising 2000

2000

2000 2000 2000 2000 2000 2000 2000 2000 20000

(FM)
Sticker

3000

2500

5500

Discount

20000

20000

40000

Total

513500

350000
Total
300000

Discount
Sticker

250000

Advertising (FM)
200000

Brochure
Vinyl

150000

Film
100000

Cake
Decorate

50000

Accessory
Over Time (40 Baht/ hour)

0
Jan

Feb

Apr May Jun

Aug Sept Oct Nov Dec

Market expense Year 2012

Project Feasibility Study and Evaluation

118

Year 2013
Expense

Jan

Over Time (40 6000

Feb

Apr

May Jun

Aug

Sept

Oct

Nov

Dec

Total

6000

3000 3000 3000 3000 3000 3000 3000 3000 36000

Baht/ hour)
Accessory

10000 10000 5000 5000 5000 5000 5000 5000 5000 5000 60000

Decorate

10000 10000

20000

Cake

30000 10000

40000

Film

10000 10000

20000
0

Vinyl
Brochure

5000

2000

7000

Advertising

2000

2000

Sticker

3000

2500

Discount

20000 20000

2000 2000 2000 2000 2000 2000 2000 2000 20000

(FM)
5500
40000

Total

248500

120000
Total
100000

Discount
Sticker

80000

Advertising (FM)
Brochure

60000

Vinyl
Film

40000

Cake
Decorate

20000

Accessory
Over Time (40 Baht/ hour)

0
Jan

Feb

Apr May Jun

Aug Sept Oct

Nov Dec

Market expense Year 2013

Project Feasibility Study and Evaluation

119

Year 2014
Expense

Jan

Feb

Apr

6000

3000 3000 3000 3000 3000 3000 3000 3000 36000

Accessory

10000 5000

5000 5000 5000 5000 5000 5000 5000 5000 55000

Decorate

10000 10000

20000

Cake

30000 10000

40000

Film

50000 25000

75000

Over Time (40 6000

May Jun

Aug

Sept

Oct

Nov

Dec

Total

Baht/ hour)

0

Vinyl
Brochure

5000

2000

7000
0

Advertising
(FM)

0

Sticker
Discount

20000 20000

40000

Total

273000

140000
Total
120000

Discount
Sticker

100000

Advertising (FM)
80000

Brochure
Vinyl

60000

Film
40000

Cake
Decorate

20000

Accessory
Over Time (40 Baht/ hour)

0
Jan

Feb

Apr May Jun

Aug Sept Oct Nov Dec

Market expense Year 2014

Project Feasibility Study and Evaluation

120

Year 2015
Expense

Jan

Feb

Apr

6000

3000 3000 3000 3000 3000 3000 3000 3000 36000

Accessory

10000 5000

5000 5000 5000 5000 5000 5000 5000 5000 55000

Decorate

10000 10000

20000

Cake

30000 10000

40000

Film

50000 25000

75000

Vinyl

5000

5000

Over Time (40 6000

May Jun

Aug

Sept

Oct

Nov

Dec

Total

Baht/ hour)

Brochure

0

Advertising

0

(FM)
0

Sticker
Discount

30000 20000

50000

Total

281000

160000

Total

140000

Discount

120000

Sticker
Advertising (FM)

100000

Brochure
80000

Vinyl

60000

Film

40000

Cake
Decorate

20000

Accessory
0
Jan

Feb

Apr May Jun

Aug Sept Oct Nov Dec

Over Time (40 Baht/ hour)

Market expense Year 2015

Project Feasibility Study and Evaluation

121

Year 2016
Expense

Jan

Feb

Apr

6000

3000 3000 3000 3000 3000 3000 3000 3000 36000

Accessory

10000 5000

5000 5000 5000 5000 5000 5000 5000 5000 55000

Decorate

10000 10000

20000

Cake

30000 10000

40000

Film

50000 25000

75000

Over Time (40 6000

May Jun

Aug

Sept

Oct

Nov

Dec

Total

Baht/ hour)

Vinyl

0

Brochure

0

Advertising

0

(FM)
Sticker

10000

10000

Discount

30000 20000

50000

Total

286000

160000
Total

140000

Discount
120000

Sticker

100000

Advertising (FM)
Brochure

80000

Vinyl

60000

Film
40000

Cake

20000

Decorate
Accessory

0
Jan

Feb

Apr May Jun

Aug Sept Oct Nov Dec

Market expense Year 2016

Project Feasibility Study and Evaluation

122

3.6 conclusions

Conclusion in market feasibility

In 2010, The Red Shirts‟ protracted occupation of a central Bangkok area and the
eventual violent and deadly reiterated the highly divisive situation in Thai politics. In 2011,
As central Bangkok residents brace for possible floods and many factories north of the Thai
capital remain under two meters of water, investors are starting to ask whether the worst
floods in 50 years will damage the country‟s prospects as a major global manufacturing base.
The World Bank assessment suggests that Thailand economic growth will shrink to 2.4%
from the previously projected 3.6%, following the recent flood in the country, Press TV
reports. Both of natural crisis and policy these are effect to the investment and many
companies while doing business. However, the economic tend to be good by the expending of
GDP in next year, everyone like to perceive the good service within the reasonable price,
then when we do business, we need to concern of the thing that can attract customer, honest
with our job and have a good marketing plan. We also have to follow and adapt to suit with
trend in order to gain the competitive advantage.
De Lusso catering has 3 directs competitor in Suratthani include with DP event
agency, Shoot wold agency and team work creative event. We also has many indirect
competitor such as Daimon plaza hotel, Saim Thani Hotel and Library hotel. We have to
learn competitor how they can survive in the market, we have to know their strange and
weakness and analyze to find the way to compete with them. For the first competitor , DP
event agency is the biggest one of Suratthani and their target market also include customer
from other province. They provide everything about catering and located in the urban of
Suratthani province anyway their marketing is kind of not good, they don‟t tell much about
the detail that can make they lose customer. Next one is Shoot world is smaller than DP event
agency but they has their own style and has product different and the the price is medium not
too low and not too high. The last competitive is Team work event, is a small company
located on suburb of the city, their target market is local people and concern with what
customer want, they service has a cheap price. Anyway they has not good in marketing that
make they has not much of customer.
For customer analysis, we focus on the downtown in Suratthani first by focus on life
styles or behavior and customer require. For competitive analysis, in Surattani, now there 4

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competitors. It means there have high competitive also, so the company have to find the
strategy which can gain the completive advantage like making differentiate from other
competitors. We focus on the people aged between 20 – 50 years old in any gender because
they still love entertainment and still need to relationship with others in the society. Their
demand and their money can afford to our kind of business because they are working people,
so they have enough money to select our company to organize their event.
Our positioning as catering with luxury service in reasonable price, we provides the
happiness for the customers both of respond customer need and luxury service that u will
keep it as impressive memory, with professional staff, theme design decorate team and event
planner who suggest and help your event become luxury and respond all of your needs.
We use Marketing mix to apply with our business, with many package that customer
can mix by themselves and we also provide the addition service to customer. About pricing
we compare with competitor and think about the reasonable price depend on what customer
require. We will have promotion in special occasionally such as valentine or New Year such
as giving the gift and discount to make customer satisfy and become customer loyalty in the
future.
For sale forecast, we estimate by analyze the market of competitor, and we use the
market share to estimate the annual sale of our firm as 5 million baht because the statistic
show the whole income of service business and we are in this field, and we expect the growth
rate was 10% increase annually.
And for the marketing expense, at first we try to make customer remember our
company by advertising in many ways such as FM, Vinyl, sticker and Brochure. We also
focus on promotion, that provide a gift, free some addition service or discount depend on the
period that we set in the year. So, our marketing expense will appear a lot in discount and
gift(cake) and we invest a lot of money to decorate our office in the first year to make
customer feel about luxury and we also decorate the office to along with the occasionally day
to make customer surprise and impress.

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Chapter 4
Technical Feasibility
Analysis

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4.1 Production and Operation Analysis
4.1.1 Product Characteristics
Our company name is De Lusso catering work as the organizer or event planner under
the slogan of memorizes your memory with luxury service. We aim to fulfill the happiness of
the customers who is planning to hold the event with us by giving them with high quality
standard of service and product. We also caring about serve them the activities with friendly
service in order to make them feel comfortable or good whenever receive our service.
In term of the products we can plan for any events or parties it depends on the
customer required such as, wedding event, birthday party, even the meeting we also can
arrange for our customers. The equipment we are the representative who serve our customers
for table, plate, spoons and forks and other utensil, find out the site or locations in order to
match with the event and arrange for flower decoration for the place.
By the way, the price of preparing the event it depend on the customer needs and
other show or additional services required by customers we will deal for them.
De Lusso Catering service
Food
4. Food Stall
Barbeque Packages:
-American Barbeque
-Mexican Barbeque
-Crazy Kanob BBQ
-All Beer Backyard Barbecue
Seafood
-Shrimp
-Banana prawn
-Squid
-Octopus
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-Shell
-Mussels
-Giant Oyster
-Blood Cockle
-Mantis shrimp
-Blue Crab
-Serrated mud crab
Japanese
Sushi Bar:
-Kani Nigiri
-Salmon Nigiri
-Tamago Nigiri
-Ebiko
-Tako Nigiri
-Mono Ebi,Mono Abiko
-Mono Seaweed Salad
-Mono Abio
-Mono Kani
Sashimi Menu:
-Salmon
-Saba
-Kani
-Tako

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-Tuna
Tempura Menu:
-Ebi
-Nori
-Yasai
Italian Catering
-Mini Smoked Salmon Roll Philadelphia
-Cream Cheese
-Stirred fried Spaghetti with Garlic, Chili and Olive oil
-Chicken Mozzarella Cheese
-Bruschetta Tomato and cheese
-Garlic Bread
-Spagetti Bolognese (tomato sauce)
-Spagetti Cream sauce
-Maccaroni cream (mushroom and ham)
-Mushroom cream
-Pork Steak with Mushroom sauce
-Parma Ham Steak
-Chicken Beast steak
-Salmon Spicy Steak

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2. Cocktail
- Thousand Island
- Japanese Dressing
- Caesar
- Italian Dressing
- Cream
Bread canapé.
- Bread Stick wrapped with Bacon
- Bake Sea bass, Sesame dip with Japanese Sauce
- Chopped Egg, Bacon, Smoked Ham, Cheddar Cheese
- Fried Ham or Salmon Sandwiches Roll
- Pork Steak with Mushroom sauce
- Parma Ham Steak
- Chicken Beast steak
- Salmon Spicy Steak
Dessert
- Tofu with Fruit Salad
- Strawberry Trifle
- Strawberry Tart
- Blueberry Tart
- Fruit Tart
- Brownie
- Fresh Fruit Skewer

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General Menu.
- Kao Nah Moo Yang (Roasted pork on Japanese rice with thai condiments)
- Labb Fried Chicken - Korean Steak
- Yam Look Chin (Pork Ball Skewer with spicy condiments)
- Pork Stay with Peanut Sauce
- Kuay Tiew Lui Suan (Fresh Spring Roll in Thai Style)
- Thod Mun Pla (Fish Cake)
- Kao Tang Nah Tang (Crispy Rice with Minced Pork)
5. Coffee Break
-sauce pie
-Ham Croissants
-Sausage Croissants
-Tuna Croissant
-Chicken Croissants
-Bacon with mushroom
Muffin
-Banana Muffin
-Blueberry Muffin
-Chocolate Muffin

Cookies
-Chocolate chip Cookies
-Coffee Cookies
-Almond cookies bars
-Almond Tart

Specialties
-Cinnamon Roll
-Brownie

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-Blueberry Tart , Stawberry Tart
-Fruit Tart , Eclair
-Almond tuiles
-Butterfly
-Parnacotta
-Banoffee
-Mini Chicken Club Sandwiches
-Mini Salmon Sandwiches
-Mini Ham Sandwiches
-Mini Tuna Sandwiches
-Mini Chicken Sandwiches
Choice of bread
-Croissant
-Whole Wheat Bread
-White Bread
-Bun burger
Juice
Orange Juice , Lemongrass
Rosella

,

Fruit Punch

Bale Fruit
,

Kiwi Fruit Juice

Guava Juice , Cherry blossom
Apple Juice , Pandan Juice
Lemonade

, Chrysanthemum

Blue Hawaii / Blue lemon
Soft Drink (250 ml)
Mango Juice
Mangosteen Juice
Pineapple Juice
Hot beverage
Hot Coffee
Hot Tea (Twining)
With International Delight

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Cold Beverage
Iced Lemon Tea
Iced coffee
Iced Cocoa
Cha-Yen
Iced Mocha Delight
Vanilla Cocoa
Apple Tea
Lychee Tea
6. Buffet
Fired
-Fried chicken with sour sauce.

- Fish fired with Garlic.

-Fried fish with fish sauce.

-Chicken red sauce.

-Fried shrimp

-Fried fish.

Spicy Salad
-Herb spicy salad.

- Fired fish slad.

-Spicy shrimp salad

- Tua Phoo spicy salad.

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Rice
-Fired egg rice
-Fired rice with curry.
-Fired Smokey shrimp.

Wedding cake

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Wedding Cub cake

.
Flower

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Room
Meeting room collections
Luxury Style
-Small size

-Medium size

-

Large size

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Modern Style

Table /chairs and room set

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4.1.2 Services Process

customer

payment

serving,
catering
event

order

product
processing,
service
delivery

Then service process begin at
1. The Company advertises by using the brochure, vinyl cutout and local radio, to
convey customer to know about the firm‟s services as show on the brochure.
2. The second step is then the customers perceive our firm as a luxury service provider
with the fair price is so they will ask for our services.
3. The third step, customers order the thing they want.
4. The forth step is only for our company to organize and prepare the best catering event
to satisfied our customers.
5. The fifth step is on the day of catering event, it is the day that customer will receive
the full service of us
6. Finally, the customer have to pay to our

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First step, communication channel (brochure)

Second step, customer has ordered at our office

Third step, we prepare service

Forth step, catering event

Final step, customers pay money

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4.1.3 Location

De Lusso

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4.1.4 Facility Layout

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First Floor

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Second floor and Third floor

4.1.5 Machine/Tools/Equipment

Image

description
Table Set
Price : 8,990 baht

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Courter
Color : White
Price: 10,000 baht

Bath Accessories
Price : 850 baht

Mirror
Size : 60 x 80 CM
Price : 600 baht

Cleaning Tools
Price : 1,800 baht

Counter
Price : 15,000 baht

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Computer Tables
Size : 119.2 x 60 x 75 CM
Price : 5,400 baht

Bookcases
Size : 80 x 40 x 159.4 CM
Price : 3,000 baht

Home office set
Color : Black
Size : 1.6 x 2.0 m.
Price : 18,600 baht

Cabinet
Color : White
Size : 80 x 40 x 159.4 CM
Price : 4,790 baht

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Working Chair
Color : Black
Price : 1,800 baht

Bookcases
Size : 81.5 x 33 x 210 CM
Price : 3,200 baht

Armchairs
Price : 5,800 baht

Floor Lamp
Color : Silver
Size : 32 x 14 x 160 CM
Price : 2,700 baht

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Chandelier
Color : White
Size : 56x56x50 cm
Price : 6,990 baht
Chandelier
Color : Black
Size : W74 x D74 x H56 cm.
Price : 5,900 baht

Coffee Table
Color : White
Price 4,500 baht

Side Tables
Color : Black
Size : 46 x 34.5 x 62.5 CM
Price : 1,490 baht

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Sofa Set / 4 seats
Color : White
Price : 49,800 baht

Sofa Set / 6 seats
Color : Black and white
Price : 52,300 baht

Sofa
Price : 5,000 baht

Plug
Price: 250 baht

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Telephone
- DTMF/DP Selectable
- Flash Selectable : 100/290/630 ms
- Handset Receiver Volume Selectable -Six Steps
- Incoming Call Indication
- Message Waiting Lamp
- Redial Key
- Adjustable Ring Tone Pitch - Three Positions
- Adjustable Ringer Volume - Four Levels
- Dynamic - Type Receiver in Handset
- Electret Condenser Microphone (ECM) in
Handset
- Data Port for Modem / Fax
- Desk / Wall Mountable
- 8 One-touch / Speed dial Buttons
Price: 300baht
LED LG 3D 47" 47LW5700 Full HD/120 Hz/
Contrast 9,000,000:1
Picture, Cinema 3D LED
- Full HD 1,920 * 1,080p
- Response time 2.4 ms
- Contrast Ratio 8,000,000 : 1
- TruMotion 120/100 Hz
- Smart Energy Savingplus
- AV Mode
- Picture Wizard II
Sound
- Invisible speaker
- Infinite 3D surround
- Clear voice II
- Dolby Digital

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Design
- Monotonous Clean & Simple
- Slim
- Soft Touch

Connectivity & Convenience
- Smart TV
- Social TV
- Magic Motion Remote Control (Option)
- 4 * HDMI
- Digital audio out
- DLNA / Wi-Fi Ready (USB Dongle)
- USB 2.0 ,DiVX HD plus
Brand : ASUS N43SL-V2G-VX218D
CPU : 2nd Generation Intel Core i7-2670QM (2.20
GHz, 6 MB L3 Cache, up to 3.10 GHz), RAM 4
GB DDR3
Output : 14 inch WXGA (1366x768) COLOR
SHINE SLI,L, Graphic NVIDIA Geforce GT540M
with 2 GB DDR3 VRAM
Input devices and technology : Keyboard, mouse
and Audio By Bang & Olufsen ICEpower.
Secondary storage :

Hard disk disc – 750GB-

7200rpm DVD Writer (Dual Layer Support)
Communication devices :Bluetooth, LAN, 2.0 Mega
Pixel Fixed web camera, 8 in 1 card reader, Wifi
802.11 b/g/n

OS Bundle : DOS Operating System
Price : 32,000 bath

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Brand : HP
Model : Pavilion p6-2070L (Black)
Processor : Intel® Celeron G540 Processor
(2.50GHz , 2MB L3 Cache)
Chipset : Intel® H61
Graphics : Intel® HD Graphics 1000/Share
Main Memory : Single DDR3 2GB 1333MHz
(Max.capacity of system memory 8 GB)
Hard Drive : 500GB Harddisk
Optical Disk Drive : DVD Super-Multi DL Optical
Drive
Audio : Realtek High Definition Audio
Network : Realtek PCIe GBE Family Controller
Wireless : 802.11n Wireless LAN
VGA Port : 1 Port
DVI Port : 1 Port
USB2 Port : 2 x Ready-to-Use USB 2.0 Ports / 4 x
Ready-to-Use USB 2.0 Ports (Back Panel)
CardReader : 3-in-1 Card Reader
Microphone-in Jack
Headphone-Out Jack
OS
Free DOS
Free Bundle

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HP Keyboard & Mouse USB
Price 10,590 bath

LED (Backlight) 20'' DELL IN2030M (DVI, B)
Screen Ratio :16:9
Response Time :5 ms
Max. Resolution :1600 x 900 / 60 Hz
Brightness :250 cd/m2
Display :20" - widescreen
Color System :16.7 million colors
Voltage/Frequency :AC 120/230 V ( 50 - 60 Hz )
Power Consumption :20 Watt
VGA Port :1 Port
DVI Port :1 Port
Refrigerator Mini Bar Toshiba Model GR-A906Z
Price : 5,190 bath

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Jar
Express a water jug Stainless 11 cm
Wide, 21.5 cm high capacity to 1.9 liters
of water to hold the handle easily.
A version without opening the lid
But with the lid closed so that only half the drinks
M not the six-spotted
Price: 380 baht

Courter
Price: 10,000 baht

Air condition 12000 BTU
12,000 BTU Art Cool, Gold Fin Anti-Corrosion,
Jet Cool, Natural Wind by Chaos Swing,
Full Function LCD Remote, Sleep Mode
Auto Operation, Anti Bacteria Filter, Auto Restart,
Neo Plasma Filter, Mirror Finish
Price: 18,000 baht

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Brand : Misubishi
Model : SRK25CKS
BTH : 24238.17
Jet flow(Jet Engine Technology)
Computation Fluid Dynamic
3D Auto
24-hours Ion (2500-3000/cc)
Self-Clean Operation
Luminas Button
Natural Enzyme Filter
Natural Solar Filter
24-hour Program Timer
Price: 37,500 baht

WiFi Machine
Price: 3,299baht

WiFi Machine
Price: 2,990baht

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Bathroom
WC C-6532 Tennessee White Hinkle
Brand: COTTO
Category toilet bowl
Color: White
Code: 103439
Price 4,200 baht

Round glass bowl (complete set) BGS-002 white
Brand JSK
Category placed on the counter
Color: White
Code 99313
Price: 1,100

Shower spray head, pay + line PM605 # WH
(HM) and white.
Brand PREMA.
Category hose set pay
Color: White.
Code 98428
Price: 200

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4.1.6 Logistics Management
Transportation is the process for moving people or equipment from some place to
another place. Logistics are the key role to support our catering run quickly and more
convenient. The costs for transport our equipment and staff can affect to net profit of our
company too if we choose inappropriate method. As you know that logistics have 5 types by
Louis W. stern, Adel I. El-Ansary and Anne T. Coughlan (1996 : 155) there are rail, truck,
water, air and pipeline. Our company provides the catering in Suratthanee and nearby so we
choose truck to carry our equipment and staff because we have not too long distance. When
we focus to the costs by compare with other type of logistics and we found that it uses least
of money for investment, fast and convenient. Next it‟s flexible because we can change the
rout and size or type of the vehicles. Besides we can transfer equipment directly to the
destination or home of our customer. Last we can use it all the time, arrive be on time and no
need to concern about time table as train or airplane. We prepare it by bought a pick-up car
and van for using in our company besides we have a contact with SISAHY TRANSPORT
Company. It has an office in Bangkok, Suratthanee and other provinces and these are
telephone number; 0-24516712, 0-7721-8221,0-7721-8238,089-679-2607. This company has
various vehicles provide us to choose depend on size, amount and type of equipment that we
have to transfer in Suratthanee and nearby provinces. Its office open very Monday – Saturday
from 8.00 – 18.00 we can use their service to transfer to other provinces and SISAHY express
transport service. We can pay by cash when it‟s finish transferring , pay by period, bile and
long term contract. We ready to organize luxury catering for u please give us a chance to
create your good memory. http://sisahy.com/2011/services.html.

These are the vehicles of our company http://www.toyota.co.th/index.php

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1,148,000 Baht http://www.toyota.co.th/product.php?model=commuter

487,000 Baht http://www.toyota.co.th/product.php?model=vigo_std_and_extra_cab

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4.1.7 Facility Management
De Lusso Catering has the facility management both providing the convenience for
the customers and protection our owe office. Our office has both general facility management
and identity our shop facility management following;
Wi-Fi service
Our office provides the Wi-Fi in order to enjoy life and
convenient for the customer who come to contact with us. Nowadays the
Internet wirelessly that is becoming increasingly popular in many places
because of the comfortable and affordable. Including PC notebook in the
current system

Wi-Fi

installed then

it

has popular and good

services of buildings,

some places may charge or let free in the case of a customer's location. Life enjoy with WiFi by Matrix Network Wi-Fi internet and experience the unlimited online freedom with Wi-Fi
high-speed internet , now customer can enjoy sending and receiving E-mail, downloading
data and information or liaising with their business partner more rapidly and conveniently
anywhere anytime with 20-100 times faster than typical wireless internet. Wi-Fi by Matrix
offers the maximum sending and receiving signals of 6 Mbps and 1 Mbps respectively per
one Wi-Fi account.
Internet Zone
Our office provide the internet zone that there are two PC computers to provide to our
customers who come to contact our service that they may be search the internet when waiting
and they can see type of event that we provide to be in display on desktop company and in
the first place or home place of both of Internet Explorer, Mozilla Firefox and Google
Chrome that can help to decision of customers and be a way to advertise our company.
Air-condition processing
Air-condition processing will be done by the company that we will buy air-condition
because price of air-condition processing already. So our shop provides air-condition about 5
machines that can separate 3 machines is 18,000btu and 1 machine is 12,000btu.
Electricity
Electricity will be plan by us but we will hire electrician to do the processing of
electricity of electricity follow our plan but we select characteristic of lamp or light for
decorate our office.
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True Vision
Our office provides the television for the customers that is True Vision that we choose
to set up in our office is knowledge package which has 56 channels. The true vision staffs
will set up equipment that relate with true vision signal within our shop by them (truepartner
2011).
4.1.8 Machine/Tools/Equipment
Catering Equipment
Image

Description
Basic dining table
Material: rubber wood products.
Dimensions: [W x L x H]: 85 x 135 x 74 cm.
Price: 5,200 baht
Basic dining chair
Material: rubber wood products.
Dimensions [W x L x H]: 40 x 36 x 45 cm.
Price: 1,200 baht

Merry Dining round table
Material: white melamine laminated top
Dimensions: 120 *75 cm.
Price: 2,300 baht

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Bonca Oval table
Material: wood products.
Dimensions [W x L x H]: 80x150x75 cm.
Price: 2,300 baht

Bonca Square table
Material: wood products.
Dimensions [W x L x H]: 75x75x75 cm.
Price: 1,800 baht

Meeting Table 18 seats
Material: Melamine
Dimensions [W x L x H]: 570x150x75 cm.
Price: 16,500 baht

Stacking Chair
Material: Steel 1.2 mm. and leather
Price: 500 Baht

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Bangkok cliff Chairs Skirting
Price: 240 Baht

Bangkok cliff Tables Skirting
Price: 450 Baht

Curve Tent
- General specifications for steel with a plain fabric
600D.
- 5*12 Meter
- Price: 36,900 Baht

Gable Tent
- General specifications for steel with a plain fabric
600D.
- 5*12 Meter
- Price: 32,000 Baht

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Pyramyd Tent
- General specifications for steel with a plain fabric
600D.
- 5*5 Meter and 6*6 Meter
- Price: 9,000 Baht , 11,000 Baht

Mug Glass
Size: Mouth glass 8.3 cm., Height 10.3 cm.,

Capacity of 11.25 oz. or 320 ml.

Price: 20 Bath per glass
Long Drink Glass
Size: Mouth glass 7.9 cm., Height 14.6 cm.,

Capacity of 13.5 oz. or 384.75 ml.

Price: 8 Bath per glass

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Rock Glass
Size: Mouth glass 4.7 cm., Height 5.7 cm.,

Capacity of 2 oz. or 60 ml.

Price: 6 Bath per glass
Goblet Wine Glass
Size: Mouth glass 7.05 cm., Height 13.5 cm.,

Capacity of 10.75 oz. or 308 ml.

Price: 55 Bath per glass
Flute Champagne Glass
Size: Mouth glass 4.8 cm., Height 20.95 cm.,

Capacity of 5 3/4 oz. or 165 ml.

Price: 288 glasses and screen 1 colour = 70 Bath
per glass

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Brandy glass
Size: Mouth glass 54.5 cm., Height 11 cm.,

Capacity of 6 3/4 oz. or 195 ml.

Price: 288 glasses and screen 1 colour = 55 Bath
per glass
Cocktail Glass
Size: Mouth glass 9.2 cm., Height 12.9 cm.,

Capacity of 5 oz. or 140 ml.

Price: 288 glasses and screen 1 colour = 45 Bath
per glass
Cognac Glass
Size: Mouth glass 7.4 cm., Height 15 cm.,

Capacity of 22 3/4 oz. or 650 ml.

Price: 288 glasses and screen 1 colour = 35 Bath
per glass

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Goblet Wine Glass
Size: Mouth glass 7 cm., Height 19.95 cm.,

Capacity of 12 1/4 oz. or 350 ml.

Price: 288 glasses and screen 1 colour = 55 Bath
per glass
Juice Glass
Size: Mouth glass 53.5 cm., Height 16.3 cm.,

Capacity of 11 oz. or 310 ml.

Price: 288 glasses and screen 1 colour = 50 Bath
per glass
White wine Glass

Size: Mouth glass 5.4 cm., Height 18 cm.,

Capacity of 8 1/2 oz. or 240 ml.

Price: 288 glasses and screen 1 colour = 65 Bath
per glass

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Red wine Glass

Size: Mouth glass 6.3 cm., Height 21.7 cm.,

Capacity of 16 oz. or 455 ml.

Price: 288 glasses and screen 1 colour = 70 Bath
per glass
Coffee Set

Size: 5*5 cm.
Price: 1,000 set = 120 Bath

Coffee Spoon

Made from Stainless Steel with chrome. Long 11
cm and thick 1.2 mm

Price: 70 Bath per dozen

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Fruit Fork

Made from Stainless Steel with chrome. Long 11
cm and thick 1.2 mm

Price: 70 Bath per dozen
Serve Spoon

Size: Weight: 125 g.
Length: 23.0 cm
The width of the blade: 5.9 cm
Thickness: 10 mm

Price : 75 Bath per price
Serve Fork

Size: Weight: 114 g.
Length: 23.7 cm
The width of the blade: 3.6 cm
Thickness: 10 mm

Price : 75 Bath per price

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Butter Knife

Size: Weight: 105 g.
Length: 20.2 cm
The width of the blade: 2.1 cm
Thickness: 10.2 mm

Price : 47 Bath per price
Fish Knife

Size: Weight: 70 g.
Length: 21 cm
The width of the blade: 2.5 cm
Thickness: 8.5 mm

Price : 52 Bath per price

Ice-cream Spoon

Size: Weight: 48 g.
Length: 13.5 cm
The width of the blade: 2.9 cm
Thickness: 8.5 mm

Price : 47 Bath per price

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Dipper

Size: Weight: 250 g.
Length: 35 cm

Price : 230 Bath per price
White Ceramic Dishes

Consist of : round plates 26.5 cm and 21.5 cm, cup
bowl 13.0 cm and 17.0 cm. and mug glass 0.37
liter.

Price: 320 Bath
Bone China ceramic Dishes, Golden Annette style.

Consist of: 2 rice plates, 2 big deep plates, 2 big
deep plates, 2 noodle bowls and 2 soup bowls.

Price: 1,500 Bath

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Napkins

Size 33*33 cm.

Price: 30 Bath

Food warm pot

Made from stainless steel

Size: d 390 x h 390 mm.

Food warm Tray

Made from stainless steel

Size: d 300 mm.

Price: 5,500 Bath

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Soup warm pot and Round Chafing Dish w/ Gilt
legs

Made from stainless steel

Size: L 520 X D 540 X H 460 MM.

Price: 7,500 Bath

Fruits tray 3 floor

Made from stainless steel

Size: D28 X H32.5 CM.

Price: 1,250 Bath

Non-slip tray

Size : 16 inch

Price: 500 Bath

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Non-slip tray

Size : 20 inch

Price: 650 Bath
Non-slip tray

Size : 14*18 inch

Price: 700 Bath
Non-slip tray

Size : 15*20 inch

Price: 800 Bath
Tray Rack

Size: L460 X W505 X H800 MM.

Price: 2,000

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Ice Basket

Price: 340 Bath

Wine Basket

Size: d 20 x 22 cm

Price: 1,200
Ice Tong

Price: 45 Bath

Stainless steel tray Cart

size L700 X W410 X H890 MM

Price: 6,000

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Color Cristal jar

rectangular jar 6 * 6 6 cm high

Price: 1,690 Bath per 5 peaces
Wide Mouth Cristal jar

Wide mouth glass rectangular 10 x 7 cm high 21
Wide mouth glass rectangular 9 x 7 cm high 16
Wide mouth glass rectangular 10 cm high 8 * 6.5.

Price: 1,890 Bath per both of 3 peaces

4.2 Cost of investment
Billboard of company
Billboard of Company order from the Expert Printing company

located on 183/5 moo

8 Soi Nongsukhaphibal
1, Bang care Bangkok 10160

Tel: 0-2811-0934 , 0-2811-0935 , 0-2811-0936.Type of

billboard is fiber and the color is purple with white letter . The size of billboard is 2900
square centimeter. The billboard is planted by the light. So the price is 75,000 include
service.

Project Feasibility Study and Evaluation

173

Billboard tax
Due to DE Lusso Catering Billboard to commerce so we have to pay for tax as
regulation. The billboard is kind of square with the size is 2900 square centimeter with
English latter and the logo of company according to, tax rate regulation is 40 Baht/ 500
square centimeter. So the tax is 2900 / 500 approximately 6 * 40 = 240 Baht and pay at
finance of Suratthani municipality located on Tumbon Talad, Aumphoe Mueng, 84000 Tel.
0-7728-7488, 0-7728-9227

http://www.expprint.com/contact/index.php

Document for paying tax
1)

ID card

2)

Copy of census

3)

Register of value added tax

4)

Certificate of company

5)

Slip from plate shop

Registration
Juristic Person Registration
-

Company Limited Registration

Submit the name‟s company is De Lusso catering

for determine not same as the name

reserved other company.
List of the document and information are used below
1.

Registration document request for the new establish enterprise (50 Baht)

2.

A copy of an entrepreneur identification card

3.

A copy of an entrepreneur address

4.

Proxy letter (if there is)

5.

Name and address of a proxy identification card

6.

Stamp of Company

Project Feasibility Study and Evaluation

174

Objective
Establish De Lusso Catering to arrange and serve high quality standard of service
and product to customers in planning event and party at, Bang Yai road, Aumphoe Mueng,
Suratthani, 84000
Cost of equipment and constructions
Air conditioner setting cost
We set for 4 air conditioners the cost is 18,000 Air condition 12000 BTU 12,000 BTU
Art Cool, Gold Fin Anti-Corrosion, Jet Cool, Natural Wind by Chaos Swing, Full Function
LCD Remote, Sleep Mode Auto Operation, Anti Bacteria Filter, Auto Restart, Neo Plasma
Filter, Mirror Finish
4x18, 000 = 72,000
Computer table; 4 x5490 = 21960 baht
Cost of Decoration
- Tile
Material and wage fee
Reception zone floor, area 4*6 meter = 24 square meter

Use Laminate
Material fee 550 ฿ per square meter
Wage

150 ฿ per square meter

Total

700 ฿ per square meter

Total

700*24 square meter = 16,800 ฿

Project Feasibility Study and Evaluation

175

Living zone floor for customer sitting, area 10*3 meter = 30.00 square meter.

Use Granite
Material fee 250 ฿ per square meter
Wage

150 ฿ per square meter

Total

400 ฿ per square meter

Total

400x 30 square meter = 12,000 ฿

Table Set
There are 3 table sets price : 8,990 bath
8990 X 3 = 26970
-Courter
Color: White
Price: 10,000baht there is one counter so the cost , equal to 10,000
Bookcases
Home office se one set : Price : 18,680 bath

Project Feasibility Study and Evaluation

176

Outdoor floor, area 1.5*4= 6 square meter

Use hardwood1*2.54 Centimeter and paint with dye
Material fee 470 ฿ per square meter
Wage

250 ฿ per square meter

Total

750 ฿ per square meter

Total

750*6 square meter = 4,350 ฿

Sofa Set / 4 seats one set
Color : White Price : 69,800 bath

Project Feasibility Study and Evaluation

177

4.3 Investment Cost

No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Description
Table set
Counter
Artificial Flowers
Artificial Flowers
Bath Accessories
Mirror
Cleaning Tools
Counter
Computer table
Book Case
Home office set
Cabinet
Working Chair
Bookcases
Armchairs
Floor Lamp
Chandelier W
Chandelier B
Coffee table
Side Tables
Coffee Table
Sofa Set / 4 seats
Sofa Set / 6 seats
Sofa
Max
Staple Max
Punch Machine
Scissors
Bill spit
Pencil
Erase
Pen
Liquid paper
Scotch tape
Plug
Knife
Telephone
Elephant Pad Model
LED LG 3D 47"
ASUS N43SL-V2G-VX218D

capacity
3
1
1
1
2
2
2
2
4
1
1
1
12
1
2
5
2
2
2
1
1
1
1
3
5
12
5
5
5
3
3
5
5
3
5
3
3
20
2
1

Price per piece
8,990
10,000
495
299
850
1,200
1,990
15,000
5,490
3,290
18,680
4,790
1,990
3,450
6,900
2,790
6,990
5,900
4,990
1,490
7,900
69,800
58,300
8990
60
65
320
70
12
10
10
10
50
28
250
60
300
25
45,990
32,000

Total
26,970
10,000
495
299
1700
2,400
3,980
30,000
21,960
3,290
18,680
4,790
23,880
3,450
13,800
13,950
13,980
11,800
9,980
1,490
7,900
69,800
58,300
26,970
300
780
1,600
350
60
30
30
50
250
84
1,250
180
900
450
91,980
32,000

Project Feasibility Study and Evaluation

178

No
41
No
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80

Description
Pavilion p6-2070L
Description
LED (Backlight) 20'' DELL IN2030M
Magazine Rack
Refrigerator Mini Bar Toshiba Model
GR-A906Z
Plastic glass
Jar
Courter
Air condition 12000 BTU
Misubishi SRK25CKS (Air condition
Home Theater LG HT762TZ
Tissu paper
Napkin
Liquid Soap
Light
Cashier Machine
WiFi Machine
WiFi Machine
COTTO WC C6532 Tennessee White Hinkle
Round glass bowl (complete set) BGS002 white
Shower spray head, pay + line PM605 #
WH (HM) and white
Basic dining table
Basic dining chair
Merry Dining round table
Bonca Oval table
Bonca Square table
Meeting Table 18 seats
Stacking Chair
Bangkok cliff Chairs Skirting
Bangkok cliff Tables Skirting
Curve Tent
Gable Tent
Pyramyd Tent 5*5 Meter
Pyramyd Tent 6*6 Meter
Mug Glass
Long Drink Glass
Rock Glass
Goblet Wine Glass 1
Flute Champagne Glass
Brandy glass
Cocktail Glass

capacity
5
capacity
5
2

Price per piece
10,590
Price per piece
4,200
890

Total
52,950
Total
21,000
1,780

2

5,190

10,380

20
2
2
1

18
414
10,000
18,000
24ม239

360
818
20,000
18,000
48ม478

8,900
5
27
65
110
2,800
3,299
2,990

17,800
50
54
130
3300
2800
3299
5980

10

4,200

42,000

2

1,100

2,200

10

200

2,000

50
300
50
50
50
3
900
300
500
4
4
5
5
3,600
3,024
3,600
1,440
1,440
1,440
1,440

5200
1700
2880
2680
2170
17787
790
1,800
600
39,000
34,000
19,000
27,000
23
15
8
59
80
67
67

260000
510000
144000
134000
108500
53361
711,000
540,000
300,000
156,000
136,000
95,000
135,000
82,800
45,360
28,800
84,960
115,200
96,480
96,480

2
2
10
2
2
30
1
3
2

Project Feasibility Study and Evaluation

179

No
81
82
83
No
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120

Description
Cognac Glass
Margarita Glass
Burgundy Glass
Description
Goblet Wine Glass 2
Saucer Champagne Glass
Liqueur Glass
Juice Glass
White wine Glass
Red wine Glass
Coffee Set
Coffee Spoon
Fruit Fork
Serve Spoon
Serve Fork
Butter Knife
Fish knife
Ice-cream Spoon
Dipper
White Ceramic Dishes
Bone China ceramic Dishes, Golden
Annette style.
Royal Bone China Tea and coffee set
Napkins
Food warm pot & Food warm Tray
Soup warm pot and Round Chafing
Dish w/ Gilt legs
Fruits tray 3 floor
Non-slip tray 14”
Non-slip tray 16”
Non-slip tray 20”
Non-slip tray 10*14”
Non-slip tray 12*16”
Non-slip tray 14*18
Non-slip tray 15*20
Tray Rack
Ice Basket
Wine Basket
Ice Tong
Stainless steel tray Cart
Cristal jar
Color Cristal jar
Wide Mouth Cristal jar

capacity
1,440
1,440
1,440
capacity
1,440
1,440
1,440
1,440
1,440
1,440
1,000
1,200
1,200
500
500
500
500
500
100
500

Price per piece
135
150
150
Price per piece
80
67
79
67
78
92
138
75
75
338.3
208.56
208.56
169.84
121.44
634.48
599

Total
194,400
216,000
216,000
Total
115
96,480
113,760
96,480
112,320
132,480
138,000
7,500
7,500
169,150
104,280
104,280
84,920
60,720
63,448
299,500

300

4,200

1,260,000

50
4,000
50

5,800
30
5,800

290,000
120,000
290,000

50

22,000

1,100,000

50
20
20
20
20
20
20
20
10
200
50
200
20
100
100
100

1,280
450
560
720
400
650
760
820
2,700
390
1,200
45
9,500
1,990
1,890
1,990

64,000
9,000
11,200
14,400
8,000
13,000
15,200
16,400
27,000
78,000
60,000
9,000
190,000
199,000
189,000
199,000

Total

10,976,011

Project Feasibility Study and Evaluation

180

4.3.2 Depreciation
Administration Cost
Depreciation 2011
Description

Price

yea Depreciat

Ja

Fe

Ma

Apr Ma

Ju

r

n

b

r

il

n

ion

y

Jul

Au

Se

Oc

No Dec

Accum

g

p

t

v

Depreciat
ion

26,970

8

3,371

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

3,370.8

900

3

300

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

300.0

TV-LED LG 3D 47"

91,980

10

9,198

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

9,198.0

ASUS N43SL-V2G-

32,000

5

6,400

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

6,400.0

Pavilion p6-2070L

52,950

5

10,590

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

10,590.0

LED (Backlight) 20'' DELL

21,000

10

2,100

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

2,100.0

Refrigerator Mini Bar

10,380

5

2,076

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

2,076.0

Air condition 12000 BTU

18,000

5

3,600

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

3,600.0

Misubishi SRK25CKS

48,478

5

9,696

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

9,695.6

Home Theater LG HT762TZ

17,800

5

3,560

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

3,560.0

Chandelier W

13,980

10

1,398

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

1,398.0

Table set
Telephone

VX218D

IN2030M

18000 BTU

Project Feasibility Study and Evaluation

181

Chandelier B

11,800

10

1,180

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

1,180.0

Counter

10,000

8

1,250

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

1,250.0

Counter

30,000

8

3,750

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

3,750.0

computer table

21,960

8

2,745

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

2,745.0

3,290

8

411

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

411.3

18,680

8

2,335

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

2,335.0

Cabinet

4,790

8

599

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

598.8

Working Chair

1,990

8

249

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

248.8

Bookcases

3,450

8

431

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

431.3

Armchairs

6,900

8

863

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

862.5

Side Tables

1,990

8

249

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

248.8

Coffee table

4,990

8

624

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

623.8

Floor Lamp

2,790

8

349

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

348.8

Coffee table

7,990

8

999

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

998.8

Sofa Set / 4 seats

69,800

8

8,725

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

8,725.0

Sofa Set / 6 seats

53,800

8

6,725

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

6,725.0

sofa

8,990

8

1,124

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

1,123.8

Cashier Machine

2,800

3

933

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

933.3

WiFi Machine

3,299

3

1,100

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

1,099.7

WiFi Machine

2,990

3

997

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

996.7

39,000

2

19,500

1,625

1,625

1,625

1,625.

1,625

1,625

1,625

1,625

1,625

1,625

1,625

1,625

19,500.0

Book Case
Home office set

Curve Tent

Project Feasibility Study and Evaluation

182

Gable Tent

34,000

2

17,000

.0

.0

.0

0

.0

.0

.0

.0

.0

.0

.0

.0

1,416

1,416

1,416

1,416.

1,416

1,416

1,416

1,416

1,416

1,416

1,416

1,416

.7

.7

.7

7

.7

.7

.7

.7

.7

.7

.7

.7

17,000.0

Pyramyd Tent 5*5 Meter

19,000

2

9,500

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

9,500.0

Pyramyd Tent 6*6 Meter

27,000

2

13,500

1,125

1,125

1,125

1,125.

1,125

1,125

1,125

1,125

1,125

1,125

1,125

1,125

13,500.0

.0

.0

.0

0

.0

.0

.0

.0

.0

.0

.0

.0

5,800

2

2,900

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

2,900.0

22,000

2

11,000

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

11,000.0

Fruits tray 3 floor

64,000

2

32,000

2,666

2,666

2,666

2,666.

2,666

2,666

2,666

2,666

2,666

2,666

2,666

2,666

32,000.0

.7

.7

.7

7

.7

.7

.7

.7

.7

.7

.7

.7

Non-slip tray 14”

9,000

2

4,500

375

375

375

375

375

375

375

375

375

375

375

375

4,500.0

Non-slip tray 16”

11,200

2

5,600

467

467

467

467

467

467

467

467

467

467

467

467

5,600.0

Non-slip tray 20”

14,400

2

7,200

600

600

600

600

600

600

600

600

600

600

600

600

7,200.0

Non-slip tray 10*14”

8,000

2

4,000

333

333

333

333

333

333

333

333

333

333

333

333

4,000.0

Non-slip tray 12*16”

13,000

2

6,500

542

542

542

542

542

542

542

542

542

542

542

542

6,500.0

Non-slip tray 14*18

15,200

2

7,600

633

633

633

633

633

633

633

633

633

633

633

633

7,600.0

Non-slip tray 15*20

16,400

2

8,200

683

683

683

683

683

683

683

683

683

683

683

683

8,200.0

Tray Rack

27,000

2

13,500

1,125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

13,500.0

Ice Basket

78,000

2

39,000

3,250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

39,000.0

Wine Basket

60,000

2

30,000

2,500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

30,000.0

Description

Price

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum

Food warm pot & Food
warm Tray
Soup warm pot and Round
Chafing Dish w/ Gilt legs

Depreciation

Project Feasibility Study and Evaluation

183
9,000

2

4,500

375

375

375

375

375

375

375

375

375

375

375

375

4,500.0

Stainless steel tray Cart

190,000

2

95,000

7,917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

95,000.0

Cristal jar

199,000

2

99,500

8,292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

99,500.0

Color Cristal jar

189,000

2

94,500

7,875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

94,500.0

Wide Mouth Cristal jar

199,000

2

99,500

8,292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

99,500.0

Mug Glass

82,800

2

41,400

3,450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

41,400.0

Long Drink Glass

45,360

2

22,680

1,890

1890

1890

1890

1890

1890

1890

1890

1890

1890

1890

1890

22,680.0

Rock Glass

28,800

2

14,400

1,200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

14,400.0

Goblet Wine Glass 1

84,960

2

42,480

3,540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

42,480.0

115,200

2

57,600

4,800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

57,600.0

Brandy glass

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

48,240.0

Cocktail Glass

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

48,240.0

Cognac Glass

194,400

2

97,200

8,100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

97,200.0

Margarita Glass

216,000

2

108,000

9,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

108,000.0

Burgundy Glass

216,000

2

108,000

9,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

108,000.0

115

2

58

5

5

5

5

5

5

5

5

5

5

5

5

57.5

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

48,240.0

113,760

2

56,880

4,740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

56,880.0

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

48,240.0

White wine Glass

112,320

2

56,160

4,680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

56,160.0

Red wine Glass

132,480

2

66,240

5,520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

66,240.0

Ice Tong

Flute Champagne Glass

Goblet Wine Glass 2
Saucer Champagne Glass
Liqueur Glass
Juice Glass

Project Feasibility Study and Evaluation

184
138,000

2

69,000

5,750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

69,000.0

Coffee Spoon

7,500

2

3,750

313

313

313

313

313

313

313

313

313

313

313

313

3,750.0

Fruit Fork

7,500

2

3,750

313

313

313

313

313

313

313

313

313

313

313

313

3,750.0

Serve Spoon

169,150

2

84,575

7,048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

84,575.0

Serve Fork

104,280

2

52,140

4,345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

52,140.0

Butter Knife

104,280

2

52,140

4,345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

52,140.0

Fish knife

84,920

2

42,460

3,538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

42,460.0

Ice-cream Spoon

60,720

2

30,360

2,530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

30,360.0

Dipper

63,448

2

31,724

2,644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

31,724.0

White Ceramic Dishes

299,500

2

149,750

12,47

1247

1247

12479

1247

1247

1247

1247

1247

1247

1247

1247

149,750.0

9

9

9

9

9

9

9

9

9

9

9

Bone China ceramic Dishes,

######

2

630,000

52,50

5250

5250

52500

5250

5250

5250

5250

5250

5250

5250

5250

0

0

0

0

0

0

0

0

0

0

0

12,08

1208

1208

1208

1208

1208

1208

1208

1208

1208

1208

3

3

3

3

3

3

3

3

3

3

3

1083

1083

10833

1083

1083

1083

1083

1083

1083

1083

1083

Coffee Set

630,000.0

Golden Annette style.
Royal Bone China Tea and

290,000

2

145,000

12083

145,000.0

coffee set
Basic dining table

260,000

2

130,000

10,83

130,000.0

3

3

3

3

3

3

3

3

3

3

3

Basic dining chair

510,000

2

255,000

21,25

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

255,000.0

Merry Dining round table

144,000

2

72,000

6,000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

72,000.0

Bonca Oval table

134,000

2

67,000

5,583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

67,000.0

Bonca Square table

108,500

2

54,250

4,521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

54,250.0

53,361

2

26,681

2,223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

26,680.5

0

Meeting Table 18 seats

Project Feasibility Study and Evaluation

185

Stacking Chair

711,000

2

355,500

29,62

2962

2962

5

5

5

Bangkok cliff Chairs

540,000

2

270,000

22,50

2250

2250

0

0

0

12,50

1250

1250

0

0

0

29625

2962

2962

2962

2962

2962

2962

2962

2962

5

5

5

5

5

5

5

5

22500

2250

2250

2250

2250

2250

2250

2250

2250

0

0

0

0

0

0

0

0

1250

1250

1250

1250

1250

1250

1250

1250

0

0

0

0

0

0

0

0

355,500.0

270,000.0

Skirting
Bangkok cliff Tables

300,000

2

150,000

12500

150,000.0

Skirting
COTTO WC C-

42000

8

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5,250.0

2200

8

275

275

275

275

275

275

275

275

275

275

275

275

275

275.0

2000

8

250

250

250

250

250

250

250

250

250

250

250

250

250

250.0

6532 Tennessee White Hinkl
e
Round glass bowl (complete
set) BGS-002 white
Shower spray head, pay + lin
e PM605 # WH (HM) and
white

Project Feasibility Study and Evaluation

186

Administration Cost
Depreciation 2012
Description

Price

valu

year

Mar

Apri

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

8

3,371

3

300

10

9,198

5

6,400

5

10,590

10

2,100

Accum
Depre

23,599

Telephone

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

6,741.6

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

600.0

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

18,396.0

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

12,800.0

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

21,180.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

4,200.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

4,152.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

7,200.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

19,391.2

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

7,120.0

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

2,796.0

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

2,360.0

600

900

TV-LED LG 3D 47"

82,782

91,980

ASUS N43SL-V2G-VX218D

25,600

32,000

Pavilion p6-2070L

42,360

52,950

LED (Backlight) 20'' DELL

18,900

21,000
5

Refrigerator Mini Bar

2,076

8,304

10,380
5

Air condition 12000 BTU

3,600

14,400

18,000
5

Misubishi SRK25CKS 18000
BTU

Feb

l

26,970

IN2030M

Jan

n

e

Table set

Depreciatio

9,696

38,782

48,478
5

Home Theater LG HT762TZ

3,560

14,240

17,800
10

Chandelier W

1,398

12,582

13,980
10

Chandelier B

1,180

10,620

11,800

Project Feasibility Study and Evaluation

187
Counter

8

1,250

8

3,750

8

2,745

8,750

10,000

Counter

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

2,500.0

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

7,500.0

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

5,490.0

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

822.5

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

4,670.0

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

1,197.5

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

497.5

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

862.5

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

1,725.0

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

497.5

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

1,247.5

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

697.5

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

1,997.5

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

17,450.0

Jan

Feb

Mar

Apri

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum

26,250

30,000

computer table

19,215

21,960
8

Book Case

411

2,879

3,290
8

Home office set

2,335

16,345

18,680
8

Cabinet

599

4,191

4,790
8

Working Chair

249

1,741

1,990
8

Bookcases

431

3,019

3,450
8

Armchairs

863

6,038

6,900
8

Side Tables

249

1,741

1,990
8

Coffee table

624

4,366

4,990
8

Floor Lamp

349

2,441

2,790
8

Coffee table

999

6,991

7,990
8

Sofa Set / 4 seats

8,725

61,075

69,800

Description

104.2

Price

value

year

Depreciation

l
8

Sofa Set / 6 seats

Depre

6,725

47,075

53,800

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

13,450.0

Project Feasibility Study and Evaluation

188
sofa

8

1,124

3

933

3

1,100

7,866

8,990

Cashier Machine

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

2,247.5

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

1,866.7

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

2,199.3

1,993.3

1,867

2,800

WiFi Machine

2,199

3,299
3

WiFi Machine

997

1,993

2,990
2

Curve Tent

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

19,500

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

17,000

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

19,500

39,000

39,000.0
2

Gable Tent

17,000

34,000

34,000.0
2

Pyramyd Tent 5*5 Meter

9,500

9,500

19,000
2

Pyramyd Tent 6*6 Meter

13,500

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

13,500

27,000
2,900

2,900

5,800
2

Soup warm pot and Round
Chafing Dish w/ Gilt legs

27,000.0
2

Food warm pot & Food warm
Tray

19,000.0

22,000
2

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

5,800.0

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

22,000.0

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

32,000

32,000

2,666.7

64,000

Non-slip tray 14”

241.7

11,000

11,000

Fruits tray 3 floor

241.7

2

4,500

64,000.0
375

375

375

375

375

375

4,500

9,000

Non-slip tray 16”

375
2

375

375

375

375

375

9,000.0

5,600

5,600

11,200

Non-slip tray 20”

2

467

467

467

467

467

467

467

467

467

467

467

467

11,200.0

600

600

600

600

600

600

600

600

600

600

600

600

14,400.0

333

333

333

333

333

333

333

333

333

333

333

7,200

7,200

14,400

Non-slip tray 10*14”

2

4,000

4,000

8,000

333

8,000.0

Project Feasibility Study and Evaluation

189
Non-slip tray 12*16”

2

6,500

2

7,600

2

8,200

542

542

542

542

542

542

542

542

542

542

542

633

633

633

633

633

633

633

633

633

633

633

683

683

683

683

683

683

683

683

683

683

683

6,500

13,000

Non-slip tray 14*18

542

13,000.0

7,600

15,200

Non-slip tray 15*20

633

15,200.0

8,200

16,400

683
2

Tray Rack

13,500

16,400.0
1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

13,500

27,000

1,125
2

Ice Basket

39,000

27,000.0
3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

39,000

78,000

3,250
2

Wine Basket

30,000

78,000.0
2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

30,000

60,000

2,500
2

Ice Tong

4,500

60,000.0
375

375

375

375

375

375

375

375

375

375

375

4,500

9,000

375
2

Stainless steel tray Cart

95,000

9,000.0
7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

95,000

190,000

7,917

190,000.
0

2

Cristal jar

99,500

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

99,500

199,000

8,292

199,000.
0

2

Color Cristal jar

94,500

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

94,500

189,000

7,875

189,000.
0

2

Wide Mouth Cristal jar

99,500

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

99,500

199,000

8,292

199,000.
0

2

Mug Glass

41,400

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3,450
2

Long Drink Glass

22,680

82,800.0
1890

1890

1890

Mar

April

1890

1890

1890

1890

1890

1890

1890

1890

22,680

45,360

Description

3450

41,400

82,800

Price

1,890
value

year

Depreciation

Jan

45,360.0
Feb

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum
Depre

Project Feasibility Study and Evaluation

190
Rock Glass

2

14,400

2

42,480

2

57,600

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

14,400

28,800

Goblet Wine Glass 1

1,200

28,800.0

42,480

84,960

Flute Champagne Glass

3,540

84,960.0

57,600

115,200

4,800

115,200.
0

2

Brandy glass

48,240

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

48,240

96,480

4,020
2

Cocktail Glass

48,240

96,480.0
4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

48,240

96,480

4,020
2

Cognac Glass

97,200

96,480.0
8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

97,200

194,400

8,100

194,400.
0

2

Margarita Glass

108,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

108,000

216,000

9,000

216,000.
0

2

Burgundy Glass

108,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

108,000

216,000

9,000

216,000.
0

Goblet Wine Glass 2

2

58

2

48,240

2

56,880

5

5

5

5

5

5

5

5

5

5

5

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

58

115

Saucer Champagne Glass

5

115.0

48,240

96,480

Liqueur Glass

4,020

96,480.0

56,880

113,760

4,740

113,760.
0

2

Juice Glass

48,240

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

48,240

96,480

4,020
2

White wine Glass

56,160

96,480.0
4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

56,160

112,320

4,680

112,320.
0

Project Feasibility Study and Evaluation

191
2

Red wine Glass

66,240

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

66,240

132,480

5,520

132,480.
0

2

Coffee Set

69,000

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

69,000

138,000

5,750

138,000.
0

Coffee Spoon

2

3,750

2

3,750

2

84,575

313

313

313

313

313

313

313

313

313

313

313

313

313

313

313

313

313

313

313

313

313

313

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

3,750

7,500

Fruit Fork

313

7,500.0

3,750

7,500

Serve Spoon

313

7,500.0

84,575

169,150

7,048

169,150.
0

2

Serve Fork

52,140

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

52,140

104,280

4,345

104,280.
0

2

Butter Knife

52,140

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

52,140

104,280

4,345

104,280.
0

2

Fish knife

42,460

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

42,460

84,920

3,538
2

Ice-cream Spoon

30,360

84,920.0
2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

30,360

60,720

2,530
2

Dipper

31,724

60,720.0
2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

31,724

63,448

2,644
2

White Ceramic Dishes

149,750

63,448.0
1247

1247

1247

9

9

9

52500

52500

52500

12479

1247

1247

1247

1247

1247

1247

1247

9

9

9

9

9

9

9

52500

52500

52500

52500

52500

52500

52500

149,750

299,500

12,47
9
2

Bone China ceramic Dishes,
Golden Annette style.

630,000

1,260,00

630,000
52,500

299,500.
0

52500

1,260,000.0

0

Project Feasibility Study and Evaluation

192
2

Royal Bone China Tea and coffee
set

2

2

255,000

255,000

12083

12083

12083

12083

12083

12083

12083

10833

10833

10833

10833

10833

10833

10833

10833

10833

10833
260,000.0

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

21,250

510,000
2

72,000

510,000.0

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

72,000

144,000

Description

12083

10,833

260,000

Merry Dining round table

12083

290,000.0

10833

130,000

130,000

Basic dining chair

12083

12,083

290,000

Basic dining table

12083

145,000

145,000

Price

144,000.0

6,000
value

year

Depreciation

2

67,000

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

Accum
Depre

Bonca Oval table

67,000

134,000
2

Bonca Square table

54,250

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

54,250

108,500

Meeting Table 18 seats

108,500.0

4,521
2

26,681

2

355,500

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

29625

29625

29625

29625

29625

29625

29625

29625

29625

29625

29625

26,681

53,361

Stacking Chair

2,223
355,500

2

Bangkok cliff Chairs Skirting

22500

22500

22500

22500

22500

22500

22500

22500

22500

22500

22,500

540,000
2

540,000.0
12500

150,000

150,000

12500

12500

12500

12500

12500

12500

12500

12500

12500

12500

12,500

300,000
42000

711,000.0
22500

270,000

270,000

Bangkok cliff Tables Skirting

53,361.0

29,625

711,000

COTTO WC C-

134,000.0

5,583

8

5250

5250

300,000.0

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

36,750

10,500.0

6532 Tennessee White Hinkle
Round glass bowl (complete set)

2200

8

275

275

275

275

275

275

275

275

275

275

275

275

275

1,925

550.0

BGS-002 white
Shower spray head, pay + line PM
605 # WH (HM) and white

2000

8

250

250

250

250

250

250

250

250

250

250

250

250

250

1,750

500.0

Project Feasibility Study and Evaluation

193

Administration Cost
Depreciation 2013
Description

Price

value

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum
Depre

Table set

26,970

20,228

8

3,371

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

10,112.4

900

300

3

300

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

900.0

TV-LED LG 3D 47"

91,980

73,584

10

9,198

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

27,594.0

ASUS N43SL-V2G-VX218D

32,000

19,200

5

6,400

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

19,200.0

Pavilion p6-2070L

52,950

31,770

5

10,590

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

31,770.0

21,000

16,800

10

2,100

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

6,300.0

Refrigerator Mini Bar

10,380

6,228

5

2,076

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

6,228.0

Air condition 12000 BTU

18,000

10,800

5

3,600

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

10,800.0

Misubishi SRK25CKS 18000 BTU

48,478

29,087

5

9,696

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

29,086.8

Home Theater LG HT762TZ

17,800

10,680

5

3,560

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

10,680.0

Chandelier W

13,980

11,184

10

1,398

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

4,194.0

Chandelier B

11,800

9,440

10

1,180

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

3,540.0

Counter

10,000

7,500

8

1,250

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

3,750.0

Counter

30,000

22,500

8

3,750

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

11,250.0

computer table

21,960

16,470

8

2,745

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

8,235.0

3,290

2,468

8

411

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

1,233.8

Telephone

LED

(Backlight)

20''

DELL

IN2030M

Book Case
Home office set

18,680

14,010

8

2,335

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

7,005.0

Cabinet

4,790

3,593

8

599

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

1,796.3

Working Chair

1,990

1,493

8

249

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

746.3

Bookcases

3,450

2,588

8

431

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

1,293.8

Armchairs

6,900

5,175

8

863

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

2,587.5

Side Tables

1,990

1,493

8

249

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

746.3

Coffee table

4,990

3,743

8

624

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

1,871.3

Floor Lamp

2,790

2,093

8

349

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

1,046.3

Project Feasibility Study and Evaluation

194
Coffee table

7,990

5,993

8

999

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

2,996.3

69,800

52,350

8

8,725

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

26,175.0

Price

value

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum

53,800

40,350

8

6,725

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

20,175.0

sofa

8,990

6,743

8

1,124

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

3,371.3

Cashier Machine

2,800

933

3

933

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

2,800.0

WiFi Machine

3,299

1,100

3

1,100

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

3,299.0

WiFi Machine

2,990

997

3

997

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

2,990.0

Curve Tent

39,000

39,000

2

19,500

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

58,500.0

Gable Tent

34,000

34,000

2

17,000

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

51,000.0

Pyramyd Tent 5*5 Meter

19,000

19,000

2

9,500

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

28,500.0

Pyramyd Tent 6*6 Meter

27,000

27,000

2

13,500

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

40,500.0

5,800

5,800

2

2,900

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

8,700.0

22,000

22,000

2

11,000

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

33,000.0

Fruits tray 3 floor

64,000

64,000

2

32,000

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

96,000.0

Non-slip tray 14”

9,000

9,000

2

4,500

375

375

375

375

375

375

375

375

375

375

375

375

13,500.0

Non-slip tray 16”

11,200

11,200

2

5,600

467

467

467

467

467

467

467

467

467

467

467

467

16,800.0

Non-slip tray 20”

14,400

14,400

2

7,200

600

600

600

600

600

600

600

600

600

600

600

600

21,600.0

Sofa Set / 4 seats
Description

Depre
Sofa Set / 6 seats

Food warm pot & Food warm Tray
Soup warm pot and Round Chafing
Dish w/ Gilt legs

Non-slip tray 10*14”

8,000

8,000

2

4,000

333

333

333

333

333

333

333

333

333

333

333

333

12,000.0

Non-slip tray 12*16”

13,000

13,000

2

6,500

542

542

542

542

542

542

542

542

542

542

542

542

19,500.0

Non-slip tray 14*18

15,200

15,200

2

7,600

633

633

633

633

633

633

633

633

633

633

633

633

22,800.0

Non-slip tray 15*20

16,400

16,400

2

8,200

683

683

683

683

683

683

683

683

683

683

683

683

24,600.0

Tray Rack

27,000

27,000

2

13,500

1,125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

40,500.0

Ice Basket

78,000

78,000

2

39,000

3,250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

117,000.0

Wine Basket

60,000

60,000

2

30,000

2,500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

90,000.0

9,000

9,000

2

4,500

375

375

375

375

375

375

375

375

375

375

375

375

13,500.0

Stainless steel tray Cart

190,000

190,000

2

95,000

7,917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

285,000.0

Cristal jar

199,000

199,000

2

99,500

8,292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

298,500.0

Color Cristal jar

189,000

189,000

2

94,500

7,875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

283,500.0

Ice Tong

Project Feasibility Study and Evaluation

195
Wide Mouth Cristal jar

199,000

199,000

2

99,500

8,292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

298,500.0

Mug Glass

82,800

82,800

2

41,400

3,450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

124,200.0

Long Drink Glass

45,360

45,360

2

22,680

1,890

1890

1890

1890

1890

1890

1890

1890

1890

1890

1890

1890

68,040.0

Description

Price

value

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum

Rock Glass

28,800

28,800

2

14,400

1,200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

43,200.0

Goblet Wine Glass 1

84,960

84,960

2

42,480

3,540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

127,440.0

Depre

Flute Champagne Glass

115,200

115,200

2

57,600

4,800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

172,800.0

Brandy glass

96,480

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

144,720.0

Cocktail Glass

96,480

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

144,720.0

Cognac Glass

194,400

194,400

2

97,200

8,100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

291,600.0

Margarita Glass

216,000

216,000

2

108,000

9,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

324,000.0

Burgundy Glass

216,000

216,000

2

108,000

9,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

324,000.0

115

115

2

58

5

5

5

5

5

5

5

5

5

5

5

5

172.5

Goblet Wine Glass 2
Saucer Champagne Glass

96,480

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

144,720.0

113,760

113,760

2

56,880

4,740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

170,640.0

96,480

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

144,720.0

White wine Glass

112,320

112,320

2

56,160

4,680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

168,480.0

Red wine Glass

132,480

132,480

2

66,240

5,520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

198,720.0

Coffee Set

138,000

138,000

2

69,000

5,750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

207,000.0

Coffee Spoon

7,500

7,500

2

3,750

313

313

313

313

313

313

313

313

313

313

313

313

11,250.0

Fruit Fork

7,500

7,500

2

3,750

313

313

313

313

313

313

313

313

313

313

313

313

11,250.0

Serve Spoon

169,150

169,150

2

84,575

7,048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

253,725.0

Serve Fork

104,280

104,280

2

52,140

4,345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

156,420.0

Butter Knife

104,280

104,280

2

52,140

4,345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

156,420.0

Fish knife

84,920

84,920

2

42,460

3,538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

127,380.0

Ice-cream Spoon

60,720

60,720

2

30,360

2,530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

91,080.0

Liqueur Glass
Juice Glass

Dipper
White Ceramic Dishes
Bone China ceramic Dishes, Golden

63,448

63,448

2

31,724

2,644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

95,172.0

299,500

299,500

2

149,750

12,479

12479

12479

12479

12479

12479

12479

12479

12479

12479

12479

12479

449,250.0

1,260,000

1,260,000

2

630,000

52,500

52500

52500

52500

52500

52500

52500

52500

52500

52500

52500

52500

1,890,000.0

Annette style.

Project Feasibility Study and Evaluation

196
Royal Bone China Tea and coffee set

290,000

290,000

2

145,000

12,083

12083

12083

12083

12083

12083

12083

12083

12083

12083

12083

12083

435,000.0

Basic dining table

260,000

260,000

2

130,000

10,833

10833

10833

10833

10833

10833

10833

10833

10833

10833

10833

10833

390,000.0

Basic dining chair

510,000

510,000

2

255,000

21,250

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

765,000.0

Merry Dining round table

144,000

144,000

2

72,000

6,000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

216,000.0

Price

value

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum

Bonca Oval table

134,000

134,000

2

67,000

5,583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

201,000.0

Bonca Square table

108,500

108,500

2

54,250

4,521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

162,750.0

53,361

53,361

2

26,681

2,223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

80,041.5

Stacking Chair

711,000

711,000

2

355,500

29,625

29625

29625

29625

29625

29625

29625

29625

29625

29625

29625

29625

1,066,500.0

Bangkok cliff Chairs Skirting

540,000

540,000

2

270,000

22,500

22500

22500

22500

22500

22500

22500

22500

22500

22500

22500

22500

810,000.0

300,000

300,000

2

150,000

12,500

12500

12500

12500

12500

12500

12500

12500

12500

12500

12500

12500

450,000.0

42000

31,500

8

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

15,750.0

2200

1,650

8

275

275

275

275

275

275

275

275

275

275

275

275

275

825.0

2000

1,500

8

250

250

250

250

250

250

250

250

250

250

250

250

250

750.0

Description

Depre

Meeting Table 18 seats

Bangkok cliff Tables Skirting
COTTO

WC C-

6532 Tennessee White Hinkle
Round glass bowl (complete set)
BGS-002 white
Shower spray head, pay + line PM605
# WH (HM) and white

Project Feasibility Study and Evaluation

197

Administration Cost
Depreciation 2014
Description

Price

value

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum
Depre

Table set

26,970

16,858

8

3,371

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

13,483.2

900

-

3

300

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

1,200.0

TV-LED LG 3D 47"

91,980

64,386

10

9,198

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

36,792.0

ASUS N43SL-V2G-VX218D

32,000

12,800

5

6,400

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

25,600.0

Pavilion p6-2070L

52,950

21,180

5

10,590

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

42,360.0

21,000

14,700

10

2,100

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

8,400.0

Refrigerator Mini Bar

10,380

4,152

5

2,076

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

8,304.0

Air condition 12000 BTU

18,000

7,200

5

3,600

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

14,400.0

Misubishi SRK25CKS 18000 BTU

48,478

19,391

5

9,696

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

38,782.4

Home Theater LG HT762TZ

17,800

7,120

5

3,560

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

14,240.0

Chandelier W

13,980

9,786

10

1,398

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

5,592.0

Chandelier B

11,800

8,260

10

1,180

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

4,720.0

Counter

10,000

6,250

8

1,250

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

5,000.0

Counter

30,000

18,750

8

3,750

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

15,000.0

computer table

21,960

13,725

8

2,745

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

10,980.0

3,290

2,056

8

411

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

1,645.0

Telephone

LED

(Backlight)

20''

DELL

IN2030M

Book Case
Home office set

18,680

11,675

8

2,335

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

9,340.0

Cabinet

4,790

2,994

8

599

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

2,395.0

Working Chair

1,990

1,244

8

249

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

995.0

Bookcases

3,450

2,156

8

431

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

1,725.0

Armchairs

6,900

4,313

8

863

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

3,450.0

Side Tables

1,990

1,244

8

249

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

995.0

Coffee table

4,990

3,119

8

624

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

2,495.0

Floor Lamp

2,790

1,744

8

349

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

1,395.0

Project Feasibility Study and Evaluation

198
Coffee table

7,990

4,994

8

999

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

3,995.0

69,800

43,625

8

8,725

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

34,900.0

Price

value

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum

53,800

33,625

8

6,725

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

26,900.0

sofa

8,990

5,619

8

1,124

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

4,495.0

Cashier Machine

2,800

2,800

3

933

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

3,733.3

WiFi Machine

2,800

2,800

3

1,100

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

4,398.7

WiFi Machine

2,800

2,800

3

997

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

3,986.7

Curve Tent

39,000

19,500

2

19,500

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

78,000.0

Gable Tent

34,000

17,000

2

17,000

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

68,000.0

Pyramyd Tent 5*5 Meter

19,000

9,500

2

9,500

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

38,000.0

Pyramyd Tent 6*6 Meter

27,000

13,500

2

13,500

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

54,000.0

5,800

2,900

2

2,900

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

11,600.0

22,000

11,000

2

11,000

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

44,000.0

Fruits tray 3 floor

64,000

32,000

2

32,000

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

128,000.0

Non-slip tray 14”

9,000

4,500

2

4,500

375

375

375

375

375

375

375

375

375

375

375

375

18,000.0

Non-slip tray 16”

11,200

5,600

2

5,600

467

467

467

467

467

467

467

467

467

467

467

467

22,400.0

Non-slip tray 20”

14,400

7,200

2

7,200

600

600

600

600

600

600

600

600

600

600

600

600

28,800.0

Non-slip tray 10*14”

8,000

4,000

2

4,000

333

333

333

333

333

333

333

333

333

333

333

333

16,000.0

Non-slip tray 12*16”

13,000

6,500

2

6,500

542

542

542

542

542

542

542

542

542

542

542

542

26,000.0

Non-slip tray 14*18

15,200

7,600

2

7,600

633

633

633

633

633

633

633

633

633

633

633

633

30,400.0

Non-slip tray 15*20

16,400

8,200

2

8,200

683

683

683

683

683

683

683

683

683

683

683

683

32,800.0

Tray Rack

27,000

13,500

2

13,500

1,125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

54,000.0

Ice Basket

78,000

39,000

2

39,000

3,250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

156,000.0

Wine Basket

60,000

30,000

2

30,000

2,500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

120,000.0

9,000

4,500

2

4,500

375

375

375

375

375

375

375

375

375

375

375

375

18,000.0

Stainless steel tray Cart

190,000

95,000

2

95,000

7,917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

380,000.0

Cristal jar

199,000

99,500

2

99,500

8,292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

398,000.0

Color Cristal jar

189,000

94,500

2

94,500

7,875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

378,000.0

Sofa Set / 4 seats
Description

Depre
Sofa Set / 6 seats

Food warm pot & Food warm Tray
Soup warm pot and Round Chafing
Dish w/ Gilt legs

Ice Tong

Project Feasibility Study and Evaluation

199
Wide Mouth Cristal jar

199,000

99,500

2

99,500

8,292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

398,000.0

Mug Glass

82,800

41,400

2

41,400

3,450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

165,600.0

Long Drink Glass
Description

45,360
Price

22,680
value

2

22,680

1,890

1890

1890

1890

1890

1890

1890

1890

1890

1890

1890

1890

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

90,720.0
Accum
Depre

Rock Glass

28,800

14,400

2

14,400

1,200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

57,600.0

Goblet Wine Glass 1

84,960

42,480

2

42,480

3,540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

169,920.0

Flute Champagne Glass

115,200

57,600

2

57,600

4,800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

230,400.0

Brandy glass

96,480

48,240

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

192,960.0

Cocktail Glass

96,480

48,240

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

192,960.0

Cognac Glass

194,400

97,200

2

97,200

8,100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

388,800.0

Margarita Glass

216,000

2

108,000

9,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

432,000.0

2

108,000

9,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

432,000.0

108,000
Burgundy Glass

216,000
108,000

Goblet Wine Glass 2

115

58

2

58

5

5

5

5

5

5

5

5

5

5

5

5

230.0

Saucer Champagne Glass

96,480

48,240

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

192,960.0

Liqueur Glass

113,760

56,880

2

56,880

4,740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

227,520.0

Juice Glass

96,480

48,240

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

192,960.0

White wine Glass

112,320

56,160

2

56,160

4,680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

224,640.0

Red wine Glass

132,480

66,240

2

66,240

5,520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

264,960.0

Coffee Set

138,000

69,000

2

69,000

5,750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

276,000.0

Coffee Spoon

7,500

3,750

2

3,750

313

313

313

313

313

313

313

313

313

313

313

313

15,000.0

Fruit Fork

7,500

3,750

2

3,750

313

313

313

313

313

313

313

313

313

313

313

313

15,000.0

Serve Spoon

169,150

84,575

2

84,575

7,048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

338,300.0

Serve Fork

104,280

52,140

2

52,140

4,345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

208,560.0

Butter Knife

104,280

52,140

2

52,140

4,345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

208,560.0

Fish knife

84,920

42,460

2

42,460

3,538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

169,840.0

Ice-cream Spoon

60,720

30,360

2

30,360

2,530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

121,440.0

Dipper

63,448

31,724

2

31,724

2,644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

126,896.0

White Ceramic Dishes

299,500

2

149,750

12,479

12479

12479

12479

12479

12479

12479

12479

12479

12479

12479

12479

599,000.0

Project Feasibility Study and Evaluation

200
149,750
Bone China ceramic Dishes, Golden

1,260,000

Annette style.

2

630,000

52,500

52500

52500

52500

52500

52500

52500

52500

52500

52500

52500

52500

2

145,000

12,083

12083

12083

12083

12083

12083

12083

12083

12083

12083

12083

12083

580,000.0

2

130,000

10,833

10833

10833

10833

10833

10833

10833

10833

10833

10833

10833

10833

520,000.0

2

255,000

21,250

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

630,000

Royal Bone China Tea and coffee set

290,000

2,520,000.0

145,000
Basic dining table

260,000
130,000

Basic dining chair

510,000
255,000

Merry Dining round table

1,020,000.0

144,000

72,000

2

72,000

6,000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

288,000.0

Price

value

year

Depreciation

Jan

Feb

Mar

April

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Accum

Bonca Oval table

134,000

67,000

2

67,000

5,583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

268,000.0

Bonca Square table

108,500

54,250

2

54,250

4,521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

217,000.0

53,361

26,681

2

26,681

2,223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

106,722.0

2

355,500

29,625

29625

29625

29625

29625

29625

29625

29625

29625

29625

29625

29625

Description

Depre

Meeting Table 18 seats
Stacking Chair

711,000
355,500

Bangkok cliff Chairs Skirting

540,000

1,422,000.0
2

270,000

22,500

22500

22500

22500

22500

22500

22500

22500

22500

22500

22500

22500

2

150,000

12,500

12500

12500

12500

12500

12500

12500

12500

12500

12500

12500

12500

600,000.0

270,000
Bangkok cliff Tables Skirting

300,000

1,080,000.0

150,000
COTTO

WC C-

42000

26,250

8

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

21,000.0

2200

1,375

8

275

275

275

275

275

275

275

275

275

275

275

275

275

1,100.0

2000

1,250

8

250

250

250

250

250

250

250

250

250

250

250

250

250

1,000.0

6532 Tennessee White Hinkle
Round glass bowl (complete set)
BGS-002 white
Shower spray head, pay + line PM605
# WH (HM) and white

Project Feasibility Study and Evaluation

201

Administration Cost
Depreciation 2015
Description

Price

value

year

Depreciation

Jan

Feb

Mar

April

May

Jan

Jul

Aug

Sep

Oct

Nov

Dec

Accum
Depre

Table set

13,487

8

3,371

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

280.9

300

3

300

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

25.0

26,970
Telephone

900

TV-LED LG 3D 47"

55,188

10

9,198

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

766.5

6,400

5

6,400

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

533.3

10,590

5

10,590

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

882.5

12,600

10

2,100

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

175.0

2,076

5

2,076

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

173.0

3,600

5

3,600

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

91,980
ASUS N43SL-V2G-VX218D
32,000
Pavilion p6-2070L
52,950
LED

(Backlight)

20''

DELL

IN2030M

21,000

Refrigerator Mini Bar
10,380
Air condition 12000 BTU
18,000
Misubishi SRK25CKS 18000 BTU

9,696

5

9,696

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

808.0

3,560

5

3,560

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

296.7

8,388

10

1,398

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

116.5

7,080

10

1,180

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

98.3

5,000

8

1,250

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

104.2

15,000

8

3,750

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

312.5

10,980

8

2,745

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

228.8

48,478
Home Theater LG HT762TZ
17,800
Chandelier W
13,980
Chandelier B
11,800
Counter
10,000
Counter
30,000
computer table
21,960

280.9

16,854.0

25.0

1,500.0

766.5

45,990.0

533.3

32,000.0

882.5

52,950.0

175.0

10,500.0

173.0

10,380.0

300.0

18,000.0

808.0

48,478.0

296.7

17,800.0

116.5

6,990.0

98.3

5,900.0

104.2

6,250.0

312.5

18,750.0

228.8

13,725.0

Project Feasibility Study and Evaluation

202
Book Case

1,645

8

411

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

9,340

8

2,335

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

194.6

3,290
Home office set
18,680
Cabinet

2,395

8

599

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

49.9

995

8

249

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

1,725

8

431

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

35.9

3,450

8

863

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

995

8

249

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

20.7

2,495

8

624

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

52.0

1,395

8

349

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

29.1

3,995

8

999

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

83.2

34,900

8

8,725

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

727.1

value

year

Depreciation

Jan

Feb

Mar

April

May

Jan

Jul

Aug

Sep

Oct

Nov

26,900

8

6,725

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

560.4

4,495

8

1,124

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

93.6

1,867

3

933

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

77.8

4,790
Working Chair
1,990
Bookcases
3,450
Armchairs
6,900
Side Tables
1,990
Coffee table
4,990
Floor Lamp
2,790
Coffee table
7,990
Sofa Set / 4 seats
69,800
Description

price

34.3

2,056.3

194.6

11,675.0

49.9

2,993.8

20.7

1,243.8

35.9

2,156.3

71.9

4,312.5

20.7

1,243.8

52.0

3,118.8

29.1

1,743.8

83.2

4,993.8

727.1

43,625.0

Dec

Accum
Depre

Sofa Set / 6 seats
53,800
sofa
8,990
Cashier Machine
2,800
WiFi Machine

2,199

3

1,100

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

91.6

1,993

3

997

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

83.1

39,000

2

19,500

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

1,625.0

3,299
WiFi Machine
2,990
Curve Tent
39,000

560.4

33,625.0

93.6

5,618.8

77.8

4,666.7

91.6

5,498.4

83.1

4,983.4

1,625.0

97,500.0

Project Feasibility Study and Evaluation

203
Gable Tent

34,000

2

17,000

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

1,416.7

19,000

2

9,500

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

791.7

34,000
Pyramyd Tent 5*5 Meter
19,000
Pyramyd Tent 6*6 Meter

Dish w/ Gilt legs

1,125.0

67,500.0

241.7

14,500.0

916.7

55,000.0

2,666.7

160,000.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

1,125.0

5,800

2

2,900

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

241.7

22,000

2

11,000

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

916.7

64,000

2

32,000

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

2,666.7

9,000

2

4,500

375

375

375

375

375

375

375

375

375

375

375

11,200

2

5,600

467

467

467

467

467

467

467

467

467

467

467

14,400

2

7,200

600

600

600

600

600

600

600

600

600

600

600

8,000

2

4,000

333

333

333

333

333

333

333

333

333

333

333

333

13,000

2

6,500

542

542

542

542

542

542

542

542

542

542

542

542

15,200

2

7,600

633

633

633

633

633

633

633

633

633

633

633

633

16,400

2

8,200

683

683

683

683

683

683

683

683

683

683

683

683

27,000

2

13,500

1,125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

1125

78,000

2

39,000

3,250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

3250

64,000
Non-slip tray 14”

47,500.0

13,500

22,000

Fruits tray 3 floor

791.7
2

5,800
Soup warm pot and Round Chafing

85,000.0

27,000
27,000

Food warm pot & Food warm Tray

1,416.7

375

9,000
Non-slip tray 16”

22,500.0

11,200
Non-slip tray 20”
14,400
Non-slip tray 10*14”

467

28,000.0

600

36,000.0

8,000
Non-slip tray 12*16”

20,000.0

13,000
Non-slip tray 14*18

32,500.0

15,200
Non-slip tray 15*20

38,000.0

16,400
Tray Rack

41,000.0

27,000
Ice Basket

67,500.0

78,000
Wine Basket

195,000.0
60,000

2

30,000

2,500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

2500

9,000

2

4,500

375

375

375

375

375

375

375

375

375

375

375

375

190,000

2

95,000

7,917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

7917

60,000
Ice Tong

150,000.0

9,000
Stainless steel tray Cart

22,500.0

190,000

475,000.0

Project Feasibility Study and Evaluation

204
Cristal jar

199,000

2

99,500

8,292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

189,000

2

94,500

7,875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

7875

199,000
Color Cristal jar

497,500.0

189,000
Wide Mouth Cristal jar

472,500.0
199,000

2

99,500

8,292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

8292

82,800

2

41,400

3,450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

3450

45,360

2

22,680

1,890

1890

1890

1890

1890

1890

1890

1890

1890

1890

1890

1890

value

year

Depreciation

Jan

Feb

Mar

April

May

Jan

Jul

Aug

Sep

Oct

Nov

Dec

28,800

2

14,400

1,200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

1200

84,960

2

42,480

3,540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

3540

115,200

2

57,600

4,800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

4800

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

194,400

2

97,200

8,100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

8100

216,000

2

108,000

9,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

216,000

2

108,000

9,000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

9000

115

2

58

5

5

5

5

5

5

5

5

5

5

5

5

199,000
Mug Glass

497,500.0

82,800
Long Drink Glass

207,000.0

45,360
Description

price

113,400.0
Accum
Depre

Rock Glass
28,800
Goblet Wine Glass 1

72,000.0

84,960
Flute Champagne Glass

212,400.0

115,200
Brandy glass

288,000.0

96,480
Cocktail Glass

241,200.0

96,480
Cognac Glass

241,200.0

194,400
Margarita Glass

486,000.0

216,000
Burgundy Glass

540,000.0

216,000
Goblet Wine Glass 2

540,000.0

115
Saucer Champagne Glass

287.5
96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

113,760

2

56,880

4,740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

4740

96,480

2

48,240

4,020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

4020

96,480
Liqueur Glass

241,200.0

113,760
Juice Glass

284,400.0

96,480

241,200.0

Project Feasibility Study and Evaluation

205
White wine Glass

112,320

2

56,160

4,680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

4680

132,480

2

66,240

5,520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

5520

112,320
Red wine Glass

280,800.0

132,480
Coffee Set

331,200.0
138,000

2

69,000

5,750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

5750

7,500

2

3,750

313

313

313

313

313

313

313

313

313

313

313

313

7,500

2

3,750

313

313

313

313

313

313

313

313

313

313

313

313

169,150

2

84,575

7,048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

7048

104,280

2

52,140

4,345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

104,280

2

52,140

4,345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

4345

84,920

2

42,460

3,538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

3538

60,720

2

30,360

2,530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

2530

63,448

2

31,724

2,644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

2644

299,500

2

149,750

12,479

12479

12479

12479

12479

12479

12479

12479

12479

12479

12479

12479

1,260,000

2

630,000

52,500

52500

52500

52500

52500

52500

52500

52500

52500

52500

52500

52500

290,000

2

145,000

12,083

12083

12083

12083

12083

12083

12083

12083

12083

12083

12083

12083

260,000

2

130,000

10,833

10833

10833

10833

10833

10833

10833

10833

10833

10833

10833

10833

138,000
Coffee Spoon

345,000.0

7,500
Fruit Fork

18,750.0

7,500
Serve Spoon

18,750.0

169,150
Serve Fork

422,875.0

104,280
Butter Knife

260,700.0

104,280
Fish knife

260,700.0

84,920
Ice-cream Spoon

212,300.0

60,720
Dipper

151,800.0

63,448
White Ceramic Dishes

158,620.0

299,500
Bone China ceramic Dishes, Golden
Annette style.

748,750.0

1,260,000

Royal Bone China Tea and coffee set

3,150,000.0

290,000
Basic dining table

725,000.0

260,000
Basic dining chair

650,000.0
510,000

2

255,000

21,250

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

2150

144,000

2

72,000

6,000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

value

year

Depreciation

Jan

Feb

Mar

April

May

Jan

Jul

Aug

Sep

Oct

Nov

Dec

510,000
Merry Dining round table

1,275,000.0

144,000
Description

price

360,000.0
Accum
Depre

Project Feasibility Study and Evaluation

206
Bonca Oval table

134,000

2

67,000

5,583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

5583

108,500

2

54,250

4,521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

4521

134,000
Bonca Square table

335,000.0

108,500
Meeting Table 18 seats

271,250.0
53,361

2

26,681

2,223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

2223

711,000

2

355,500

29,625

29625

29625

29625

29625

29625

29625

29625

29625

29625

29625

29625

540,000

2

270,000

22,500

22500

22500

22500

22500

22500

22500

22500

22500

22500

22500

22500

300,000

2

150,000

12,500

12500

12500

12500

12500

12500

12500

12500

12500

12500

12500

12500

42000

21,000

8

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

5250

2200

1,100

8

275

275

275

275

275

275

275

275

275

275

275

275

275

2000

1,000

8

250

250

250

250

250

250

250

250

250

250

250

250

250

53,361
Stacking Chair

133,402.5

711,000
Bangkok cliff Chairs Skirting

1,777,500.0

540,000
Bangkok cliff Tables Skirting

1,350,000.0

300,000
COTTO

WC C-

750,000.0

6532 Tennessee White Hinkle
Round glass bowl (complete set)

26,250.0

BGS-002 white
Shower spray head, pay + line PM605

1,375.0

# WH (HM) and white

1,250.0

Project Feasibility Study and Evaluation

207

CHATER 5
Operation cost

Project Feasibility Study and Evaluation

208

5.1 Pre – operating cost

Billboard of company
Billboard of Company order from the Expert Printing company

located on 183/5 moo

8 Soi Nongsukhaphibal
1, Bang care Bangkok 10160

Tel: 0-2811-0934 , 0-2811-0935 , 0-2811-0936.Type of

billboard is fiber and the color is purple with white letter . The size of billboard is 2900
square centimeter. The billboard is planted by the light. So the price is 75,000 include
service.
Billboard tax
Due to DE Lusso Catering Billboard to commerce so we have to pay for tax as
regulation. The billboard is kind of square with the size is 2900 square centimeter with
English latter and the logo of company according to, tax rate regulation is 40 Baht/ 500
square centimeter. So the tax is 2900 / 500 approximately 6 * 40 = 240 Baht and pay at
finance of Suratthani municipality located on Tumbon Talad, Aumphoe Mueng, 84000 Tel.
0-7728-7488, 0-7728-9227
http://www.expprint.com/contact/index.php

Document for paying tax
1)

ID card

2)

Copy of census

3)

Register of value added tax

4)

Certificate of company

5)

Slip from plate shop

Project Feasibility Study and Evaluation

209

Registration
Juristic Person Registration
-

Company Limited Registration

Submit the name‟s company is De Lusso catering

for determine not same as the name

reserved other company.
List of the document and information are used below
1.

Registration document request for the new establish enterprise (50 Baht)

2.

A copy of an entrepreneur identification card

3.

A copy of an entrepreneur address

4.

Proxy letter (if there is)

5.

Name and address of a proxy identification card

6.

Stamp of Company

Objective
Establish De Lusso Catering to arrange and serve high quality standard of service
and product to customers in planning event and party at, Bang Yai road, Aumphoe Mueng,
Suratthani, 84000
Cost of equipment and constructions
Air conditioner setting cost
We set for 4 air conditioners the cost is 18,000 Air condition 12000 BTU 12,000 BTU
Art Cool, Gold Fin Anti-Corrosion, Jet Cool, Natural Wind by Chaos Swing, Full Function
LCD Remote, Sleep Mode Auto Operation, Anti Bacteria Filter, Auto Restart, Neo Plasma
Filter, Mirror Finish
4x18, 000 = 72,000
Computer table; 4 x5490 = 21960 baht

Project Feasibility Study and Evaluation

210

Cost of Decoration
- Tile
Material and wage fee
Reception zone floor, area 4*6 meter = 24 square meter

Use Laminate
Material fee 550 ฿ per square meter
Wage

150 ฿ per square meter

Total

700 ฿ per square meter

Total

700*24 square meter = 16,800 ฿

Living zone floo for customer sitting, area 10*3 meter = 30.00 square meter.

Use Granite
Material fee 250 ฿ per square meter

Project Feasibility Study and Evaluation

211

Wage

150 ฿ per square meter

Total

400 ฿ per square meter

Total

400x 30 square meter = 12,000 ฿

Table Set
There are 3 table sets price : 8,990 bath
8990 X 3 = 26970
-Courter
Color: White
Price: 10,000baht there is one counter so the cost , equal to 10,000
Bookcases
Home office se one set : Price : 18,680 bath

Outdoor floor, area 1.5*4= 6 square meter

Use hardwood1*2.54 Centimeter and paint with dye
Material fee 470 ฿ per square meter

Project Feasibility Study and Evaluation

212

Wage

250 ฿ per square meter

Total

750 ฿ per square meter

Total

750*6 square meter = 4,350 ฿

Sofa Set / 4 seats one set
Color : White Price : 69,800 bath

Project Feasibility Study and Evaluation

213

CHAPTER 6
Organization and Ministration

Project Feasibility Study and Evaluation

214

Management Analysis
6.1. Organization Management

De Lusso has to managing the organization by register De Lusso Catering Organizer
to company limited. We have to communicate with Register Partnership Department, which
is located in Office of Commercial Affairs Surat Thani to establish the company limited, and
then we have to pay tax in form of corporate income tax.

Organization Chart

Manager of De Lusso
Catering
1 position

Accounting and
Financing Department

Sale and Marketing

Product and operating

Department

Department

Public relation and
customer service

(1 position)

(1 position)

(1 position)

(1 position)

Wait Staff
(30 positions)

Labors
(2 position)

Project Feasibility Study and Evaluation

215

People in the organization
De Lusso Catering have told of employee amount 8 officers and 30 wait staffs, 2
labours, and below is to descript the characteristic and task of employee in each position.
1. De Lusso Catering manager (1 position)
Task
-

Oversee all document form each department and along with to sign in that agreement
documents

Characteristic
-

Male and female, Age 23 up

-

Bachelor degree of business administration or related up and work experience more
than 2 years

-

Good at Microsoft office

-

Good at management skill and English skill

2. Account department (1 position)
Task
-

Financial and accounting working

-

Analysis liquidity of the finance

-

Planning finance

-

Manage and control budget of company

Characteristic
-

Female, age 23-30

-

Bachelor degree in accounting major

-

More than 1 year of work experience that related to finance

-

Good at computer skill especially Excel and express

-

Can analysis liquidity and finance of company

-

Be honest to working

Project Feasibility Study and Evaluation

216

1. Sale and Marketing department
Task
-

Do marketing plan and advertising

-

Analysis market trend

-

Planning stimulate sale plan

Characteristic
-

Male / Female, age 23-30

-

Bachelor degree in marketing major or related

-

Good at Computer skill

-

High negotiation skill

-

Good personality and friendly

4. Product and operating Department (1 position)
Task
-

Look after all process of product

-

Look after for material buying

-

Train the bakery maker

-

Develop the products to company

Characteristic
-

Male/ Female, age 23-30

-

Bachelor degree in food science or related

-

Good in making bakery

-

Good in negotiation skill

-

Friendly

Project Feasibility Study and Evaluation

217

5. Wait staff (30 positions)
Task
-

Welcome the customer

-

server

-

facilitate to customers

Characteristic
-

Male/ Female, age 18-25

-

High school or vocational certificate up

-

Good personality

-

Friendly and concentrate in job

5. Public relation and customer service (1 position)
Task
-

Promote the shop in public

-

Design the theme of shop and shop‟s events

-

Contact with sponsor and customers

-

Take care customers

Characteristic
-

Male/ Female, age 23-28

-

Bachelor degree in public relation or related

-

Good at computer skill and English skill

-

Good personality and negotiation

-

Friendly and concentrate in job

Project Feasibility Study and Evaluation

218

6. Labor (2 positions)
Task
-

logistic

Characteristic
-

Male, age 18-35

-

High school or vocational certificate up

-

Friendly and concentrate in job

-

Driver skill, Driver license

6.2. Administration Cost
1. Employee Salary
Salary for our organization
-General Manager

1 person

20,000 baht

-Accounting and finance department

1 person

15,000 baht

-Sale and Marketing department

1 person

15,000 baht

-Product and operating department

1 person

15,000 baht

-Public relation and customer service

1 person

15,000 baht

Total salary expense per month

80,000 baht

2. Rental Fee
The building that we will rent, there is the 3 floors. The size in the building is 15 x 20
x 3 meters.
From the rental fee we have make contract agreement to rent the building year by year
by and we must prepayment rental fee 100,000 baht to be a deposit.
We will pay the rental fee in every end of month, so for the first beginning we must
pay the rental fee is 600,000 per year and prepayment on the beginning 100,000 bath. The
total of rental fee on beginning is 600,000+100,000 = 700,000 baht.

Project Feasibility Study and Evaluation

219

3. Stationary Expense
No

Description

No. Product

Price/Unit

Total

1

Max

2

60

120

2

Staple Max

1

65

65

3

Punch Machine

1

320

320

4

Scissors

5

70

350

5

Bill Spit

5

12

60

6

Pencil

10

3

30

7

Eraser

10

3

30

8

Pen

10

5

50

9

Liquid Paper

5

50

250

10

Scotch tape

5

28

140

11

Plug

5

250

1,250

12

Knife

5

65

325

Total

2,900

4. Electric Expense
For electricity expense of an office
Total unit of electricity is 700 unit

1,858.64 baht
1,858.64 baht

Remark: Used the power is 700 units
(http://www.pea.co.th/annoucment/annouce_oldnews.php)
5. Water Expense
Forecast use the water 30 cubic meter/month x 15.45 baht

387 baht

General Service

30 baht

Vat 7 %

27.0375 baht

Total water expense/month

445 baht

Project Feasibility Study and Evaluation

220

Calculate from the current rate of water in 2012

(http://www.pwa.co.th/service/tariff_rate.html)
6. Internet and telephone expense/month
Internet expense

600 Baht

*Remake: 400 hr/month
Telephone expense

600 Baht

*Remark: 1 baht/3 minutes in the local and the domestic long distance and mobile
phone following the rate of domestic long distance.
Total

1,200 Baht

(http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=97&Itemid=135&lang=th)

7. Television Expense
True Vision

340 Baht

Other device

155.5 Baht

*Remark: True Knowledge package 76 channels
Total

195.5 Baht

(http://www.truevisionstv.com/package.aspx?id=12)

Project Feasibility Study and Evaluation

221

Explanation Administration Cost
-Employee Salary
In the De Lusso Catering, the total officer salary has 5 persons. It’s about
80,000 baht. It is a fixed cost that we will pay in every month. We set the rate wage for wait
staff and labor are 300 per day and 40 baht per hour in over time.
-Rental Fee
Our rental fee we must pay in term of one year, it is a fixed cost. We must pay
the rental fee on January of every year about 600,000 baht per year. (and for the deposit on
beginning is 100,000 baht)
-Stationary Expense
We don‟t have to purchase equipment in the office every month because some
stationary equipment less much of using such as max, pen, paper etc. The total of stationary
expense is 20,000 baht. We will purchase stationary equipment every 4 month.
-Electricity Expense
For our electricity expense there is the electricity expense of Administration.
Our electricity Expense use change follows the season such as on the summer we have more
electricity expense because we must open the air conditioner more than other season. But the
rainy season open the air conditioner less than summer but we will open the light more.
Sometime we will close the air conditioner and light for save the cost. Total electricity
expense is baht.
Year 2012, it is the first year that we open the shop, so our total in this year
total electricity expense may more than the next years.
Year 2013 to 2016, in these years we want to reduce total electricity expense
less than the first year but not too much because we want to same standard in every year.

Project Feasibility Study and Evaluation

222

Electricity expense of operation
The first 150 units (1-150) = 1.8047 baht per unit = 270.705 baht
550 next unit (151-400) = 2.7781 baht per unit = 694.525 baht
over 400 unit (401-700) 2.9780 baht per unit = used 299 unit = 890.422 baht
This show the electricity equipment for first 3 items use the most electricity expense.
The first is TV Green used the power electricity 10%
The second is air condition used the power electricity 30 %
the third is electric computer used the power electricity 20%
And the Forth is Freight elevator use the power electricity 40%
other percent = -0 %

-Water Expense
Our water expense use for the toilet and wash the equipment in the shop. The estimate
total water expense is 300 baht per month.
-Internet and telephone Expense
Our internet and telephone expense, we use the internet on Wi-Fi.
Year 2012, it is a first year that we open the shop. So, our total internet and telephone
expense are paying more because we must connect with the supplier for understand the order
the equipment, product, etc.
Year 2013 it is a second year for our shop, the total internet and telephone expense
may be paying less than the first year because we connected with supplier for business, it is
easy to understand between both.
Year 2014, we have the experience from the before two year. We try to reduce the
telephone expense by use the internet more than such as when we purchase the product we
will purchase on e-mail instead used the telephone.
Year 2015 to 2016, we expect to reduce total internet and telephone expense more
than three years before because we connected with the supplier more than two year. It„s easy
the negotiation and understand between both.

Project Feasibility Study and Evaluation

223

-Television Expense
Our shop has the True vision, there are 74 channels is 340 baht by free for setting.
Total television expense is 340 baht per month. The other equipment are 155.5 baht per
month.
-Fire Insurance

AIA INSURANCE
We do agreement fire insurance with AIA
insurance by limits protection is 1,000,000 in 2o
years with , we can get to protection 800 baht per
month per person .

Employee Motivation
De Lusso catering concern about the employee‟s satisfaction because we think
customer will happy if employee willing to work. We get the intangible reward to employees
such as training them toward the work, support them to study in the thing that relate to work,
provide incentive trip to them when their sale is reach the goal, when they work, development
employee‟s weakness such as there are a foreign customer some employee don‟t speak
English, we will sending the employees to training for get more knowledge and send to
training get more about the detail of work. And we will talk with the employees and inquire
happiness and sorrow of employee that we collectively recognition. All of above get the
meaning to us take care about the feeling and behavior of employees.
For the tangible reward, we will give the bonus for the employee that can sale the
service and we will give the gift for employee in special occasionally.
Total employee motivation expense per year is 100,000baht by not include the bonus
from employees performance but include incentive travel.

Project Feasibility Study and Evaluation

224

Employee Shirt
De Lusso Catering makes the employee Shirt for 3 types, the first is for employee
when they work in office, second is for wait staff and the last is banquet dress for employee.
On the shirt we design the logo on the shirt because when the customer come to shop
or the employee go out door, the customer can see our logo and our company name. it may
result to make the customer can remember De Lusso catering

Banquet Dress

Office Dress

Wait Staff dress

Gent Man shop, this is produces our employee shirt
Address:

61/6 See Phraya, Bangkok 10500

Telephone : 02 233 4975, 083-742699
Fax :

02 234 9285 , 02 2672819

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6.3 Administration Cost

Administration Cost
Year 2012
No. Description
1

Salary

2

Rental fee

3

Stationary expense

4

Electricity expense

5

Water expense

Jan

Feb

Mar

80,000

Apr

80,000

May

80,000

Jun

80,000

Jul

80,000

Aug

80,000

Sep

80,000

Oct

80,000

Nov

80,000

Dec

80,000

100,000

Total

80,000

880,000

600,000

700,000

2,900

2,900

1,858.64 1,508.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.64 1,558.64 1,658.64 1,959.40 1,808.76 1,988.54 21,785.82
445

445

445

445

445

445

445

445

445

445

445

445

5340

Internet and telephone
6

expense

1,200

1,200

1,100

1,200

1,070

1,230

1,210

1,080

1,230

1,100

1,210

1,240

14,070

7

Television expense

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

4746

8

Fire insurance

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

96,000

Employee
10
Total

expense

shirt
12,000
126,799

12,000
91,549

91,899

92,050

91,769

91,929

91,809

91,479

91,729

91,900

91,859

692,069 1,736,842

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Administration Cost
Year 2013
No.

Description

1

Salary

2

Rental fee

3

Stationary expense

4

Electricity expense

5

Water expense

Jan

Feb

80,000

Mar

80,000

Apr

80,000

May

80,000

Jun

80,000

Jul

80,000

Aug

80,000

Sep

80,000

Oct

80,000

Nov

80,000

Dec

80,000

Total

80,000

960,000

600,000

600,000

2,700

2,700

1,858.64 1,608.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.40 1,558.64 1,658.64 1,759.40 1,818.76 1,988.54 21,695.58
445

445

445

445

445

445

445

445

445

445

445

445

5340

Internet and
6

telephone expense

1,270

1,000

1,150

1,200

1,200

1,230

1,200

1,050

1,200

1,100

1,260

1,700

14,560

7

Television expense

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

4746

8

Fire insurance

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

96,000

Employee shirt
10

expense
Total

0
94,669

91,449

91,949

92,050

91,899

91,929

91,799

91,449

91,699

91,700

91,919

692,529 1,705,042

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Administration Cost
Year 2014
No.

Description

1

Salary

2

Rental fee

3

Stationary expense

4

Electricity expense

5

Water expense

Jan

Feb

Mar

Apr

May

Jun

80,000

80,000

80,000

80,000

80,000

80,000

Jul
80,000

Aug

Sep

Oct

Nov

Dec

Total

80,000

80,000

80,000

80,000

80,000

960,000

600,000

600,000

3,600

3,600

1,858.64 1,508.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.64 1,558.64 1,658.64 1,959.40 1,808.76 1,988.54 21,785.82
445

445

445

445

445

445

445

445

445

445

445

445

5340

Internet and
6

telephone expense

1,210

1,000

1,110

1,200

1,100

1,260

1,030

1,080

1,240

1,150

1,120

1,050

13,550

7

Television expense

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

4746

8

Fire insurance

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

96,000

Employee shirt
10

expense
Total

12,000
107,509

12,000
91,349

91,909

92,050

91,799

91,959

91,629

91,479

91,739

91,950

91,769

691,879 1,717,022

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Administration Cost
Year 2015
No. Description

Jan

1

Salary

2

Rental fee

3

Stationary expense

4

Electricity expense

5

Water expense
Internet

Feb

80,000

Mar

80,000

Apr

80,000

May

80,000

Jun

80,000

Jul

80,000

Aug

80,000

Sep

80,000

Oct

80,000

Nov

80,000

Dec

80,000

Total

80,000

960,000

600,000

600,000

2,500

2,500

1,858.64 1,508.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.64 1,558.64 1,658.64 1,959.40 1,808.76 1,988.54 21,785.82
445

445

445

445

445

445

445

445

445

445

445

445

5340

and

6

telephone expense

1,200

1,040

1,100

1,220

1,100

1,250

1,200

1,100

1,230

1,150

1,200

1,050

13,840

7

Television expense

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

4746

8

Fire insurance

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

96,000

Employee
10

shirt

expense
Total

0
94,399

91,389

91,899

92,070

91,799

91,949

91,799

91,499

91,729

91,950

91,849

691,879 1,704,212

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229

Administration Cost
Year 2016
No.

Description

1

Salary

2

Rental fee

Jan

Feb

Mar

Apr

May

Jun

80,000

80,000

80,000

80,000

80,000

80,000

Jul
80,000

Aug

Sep

Oct

Nov

Dec

Total

80,000

80,000

80,000

80,000

80,000

960,000

600,000

600,000

Stationary
3

expense

2,600

2,600

Electricity
4

expense

5

Water expense

1,858.64 1,508.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.64 1,558.64 1,658.64 1,959.40 1,808.76 1,988.54 21,785.82
445

445

445

445

445

445

445

445

445

445

445

445

5340

1,260

1,150

1,180

1,230

1,080

1,200

1,200

1,100

1,230

1,100

1,200

1,040

13,970

Internet and
6

telephone expense
Television

7

expense

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

395.5

4746

8

Fire insurance

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

8,000

96,000

Employee shirt
10

expense
Total

12,000
106,559

12,000
91,499

91,979

92,080

91,779

91,899

91,799

91,499

91,729

91,900

91,849

691,869 1,716,442

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230

4.5 Technical Feasibility Conclusion
De Lusso catering provides luxury styles to creating your even and many kind of food
with quality that we really care to make the best for customer, located in the economic heart
area of Surattani. There are 4 style of meeting room consist of luxury style, modern style,
banquet room, and normal style. So, can support people until 20-1,000. And about a kind of
food, there are Thai food, Japanese food, seafood, Italian food, International food, coffee
break, Cocktail party, Barbeque, and wedding cake. Our shop opens 08.00 – 17.00 every day
except Sunday. About accessory to decorate little difficult because far away from Bangkok
so, cost of decorate must be plus shipping.
According to the facility layout, we have set the pattern as our positioning which luxury mix
modern style to attract customer and show identity of luxury style, and we also provide
service mind, good atmosphere and facility that will make customer comfortable. We
providing computer and internet for customer to play while waiting provide magazine, photo
from our worked, true vision, and classic music providing.
About cost of investment in part of decorate also high price because we focus on hi-class and
comfortable. So, we will borrowing from outside, and plan to play back 5 year with 10% of
interest because we doesn‟t have the assets to guarantee, so we not sure bank will allow us.

Project Feasibility Study and Evaluation

231

CHAPTER 7
Financial Statement

Project Feasibility Study and Evaluation

232

7.1 Statement of Income

De Lusso Catering
Income Statement
Dec 31th, 2012
Jan

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Revenue
Sale

407,000

289,000

850,000

1,218,000

843000

667000

365000

1220000

452000

653,000

1014000

670,000

122100

86700

255000

365400

252900

200100

109500

366000

135600

195900

304200

201000

20350

14450

42500

60900

42150

33350

18250

61000

22600

32650

50700

33500

142450

101150

297500

426300

295050

233450

127750

427000

158200

228550

354900

234500

264,550

187,850

552,500

791,700

547,950

433,550

237,250

793,000

293,800

424,450

659,100

435,500

126,799.00

91,549.00

91,899.00

92,050.00

91,769.00

91,929.00

91,809.00

91,479.00

91,729.00

91,900.00

91,859.00

692,069.00

5,291.00

3,757.00

11,050.00

15,834.00

10,959.00

8,671.00

4,745.00

15,860.00

5,876.00

8,489.00

13,182.00

8,710.00

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

340,788.80

304,004.80

311,647.80

316,582.80

311,426.80

309,298.80

305,252.80

316,037.80

306,303.80

309,087.80

313,739.80

909,477.80

132,090.00

95,306.00

102,949.00

107,884.00

102,728.00

100,600.00

96,554.00

107,339.00

97,605.00

100,389.00

105,041.00

700,779.00

76,238.80

116,154.80

240,852.20

475,117.20

236,523.20

124,251.20

68,002.80

476,962.20

12,503.80

115,362.20

345,360.20

473,977.80

6,099.10

9,292.38

19,268.18

38,009.38

18,921.86

9,940.10

5,440.22

38,156.98

1,000.30

9,228.98

27,628.82

37,918.22

82,337.90

125,447.18

221,584.02

437,107.82

217,601.34

114,311.10

73,443.02

438,805.22

13,504.10

106,133.22

317,731.38

511,896.02

-

-

66,475.21

131,132.35

65,280.40

34,293.33

-

131,641.57

-

31,839.97

95,319.42

-

82,337.90

125,447.18

155,108.82

305,975.48

152,320.94

80,017.77

73,443.02

307,163.66

13,504.10

74,293.26

222,411.97

511,896.02

82,337.90

207,785.09

52,676.27

253,299.21

405,620.15

485,637.92

412,194.90

719,358.55

705,854.45

780,147.70

1,002,559.67

490,663.65

Cost of goods sold
Material
Labor Cost
Total
Gross income
Operating expense
General and
Administration
Other Operating Expense
Depreciation
Total Operating Expense

EBIT
Interest Expense 8%
Income (loss) before
income tax
Tax payable (30%)
Net Income (loss)
Retain Earning

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233

De Lusso Catering
Income Statement
Dec 31th, 2013
Jan

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Revenue
Sale
1,350,000

1,144,000

1,309,000

1,436,000

1,013,000

777,000

1,290,000

554,000

625,000

1,362,000

950,000

1,681,000

405,000

343,200

392,700

430,800

303,900

233,100

387,000

166,200

187,500

408,600

285,000

504,300

67,500

57,200

65,450

71,800

50,650

38,850

64,500

27,700

31,250

68,100

47,500

84,050

27,000

22,880

26,180

28,720

20,260

15,540

25,800

11,080

12,500

27,240

19,000

33,620

499,500

423,280

484,330

531,320

374,810

287,490

477,300

204,980

231,250

503,940

351,500

621,970

850,500

720,720

824,670

904,680

638,190

489,510

812,700

349,020

393,750

858,060

598,500

1,059,030

94,669

91,449

91,949

92,050

91,899

91,929

91,799

91,449

91,699

91,700

91,919

692,529

17,010

14,414

16,493

18,094

12,764

9,790

16,254

6,980

7,875

17,161

11,970

21,181

208,698.8

208,698.8

208,698.8

208,698.8

208,698.8

208,698.8

208,698.8

208,698.8

208,698.8

208,698.8

208,698.8

208,698.8

320,378

314,562

317,141

318,842

313,362

310,418

316,752

307,128

308,273

317,560

312,588

922,408

530,122

406,158

507,529

585,838

324,828

179,092

495,948

41,892

85,477

540,500

285,912

136,622

42,409.78

32,492.62

40,602.30

46,867.01

25,986.27

14,327.36

39,675.86

3,351.34

6,838.18

43,240.00

22,872.98

10,929.73

487,712.42

373,665.18

466,926.50

538,970.59

298,842.13

164,764.64

456,272.34

38,540.46

78,639.02

497,260.00

263,039.22

125,691.87

146,313.73

112,099.55

140,077.95

161,691.18

89,652.64

49,429.39

136,881.70

11,562.14

23,591.71

149,178.00

78,911.77

37,707.56

341,398.70

261,565.62

326,848.55

377,279.41

209,189.49

115,335.25

319,390.64

26,978.32

55,047.32

348,082.00

184,127.46

87,984.31

341,398.70

602,964.32

929,812.87

1,307,092.28

1,516,281.77

1,631,617.02

1,951,007.66

1,977,985.98

2,033,033.30

2,381,115.30

2,565,242.75

2,653,227.06

Cost of goods sold
Material
Labor Cost
Other Cost
total
Gross income
Operating expense
General and
Administration
Other Operating Expense
Depreciation
Total Operating Expense
EBIT
Interest Expense 8%
Income (loss) before
income tax
Tax payable (30%)
Net Income
Retain Earning

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234

De Lusso Catering
Income Statement
Dec 31th, 2014
Jan

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

907,000

880,000

1,905,000

1,900,000

1850000

674000

801,000

603000

615,000

881,000

997000

1,013,000

272100

264000

571500

570000

555000

202200

240300

180900

184500

264300

299100

303900

45350

44000

95250

95000

92500

33700

40050

30150

30750

44050

49850

50650

317,450

308,000

666,750

665,000

647,500

235,900

280,350

211,050

215,250

308,350

348,950

354,550

589,550

572,000

1,238,250

1,235,000

1,202,500

438,100

520,650

391,950

399,750

572,650

648,050

658,450

107,509

91,349

91,909

92,050

91,799

91,959

91,629

91,479

91,739

91,950

91,769

691,879

11791

11440

24765

24700

24050

8762

10413

7839

7995

11453

12961

13169

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

327,999

311,488

325,373

325,449

324,548

309,420

310,741

308,017

308,433

312,102

313,429

913,747

261,551

260,512

912,877

909,551

877,952

128,680

209,909

83,933

91,317

260,548

334,621

-255,297

20924.08

20840.96

73030.16

72764.08

70236.16

10294.4

16792.72

6714.64

7305.36

20843.84

26769.68

20423.76

240,627

239,671

839,847

836,787

807,716

118,386

193,116

77,219

84,012

239,704

307,852

-234,873

72188.1

71901.3

251954.1

251036.1

242314.8

35515.8

57934.8

23165.7

25203.6

71911.2

92355.6

0

168,439

167,770

587,893

585,751

565,401

82,870

135,181

54,053

58,808

167,793

215,496

-234,873

168,439

336,209

924,102

1,509,852

2,075,254

2,158,124

2,293,305

2,347,358

2,406,167

2,573,960

2,789,456

2,554,583

Revenue
Sale
Cost of goods sold
Material
Labor Cost
total
Gross income
Operating expense
General and Administration
Other Operating Expense
Depreciation
Total Operating Expense
EBIT
Interest Expense 8%
Income (loss) before income tax
Tax payable (30%)
Net Income
Retain Earning

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235

De Lusso Catering
Income Statement
Dec 31th, 2015
Jan
Revenue
Sale

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

914,000

1,222,000

1275000

1,151,000

2453000

833,000

879000

956,000

869,000

1,115,000

1,160,000

1,293,500

274,200

366,600

382,500

345,300

735,900

249,900

263,700

286,800

260,700

334,500

348,000

388,050

Labor Cost

45700

61100

63750

57550

122650

41650

43950

47800

43450

55750

58000

64675

Other Cost

18280

24440

25500

23020

49060

16660

17580

19120

17380

22300

23200

25870

total

338,180

452,140

471,750

425,870

907,610

308,210

325,230

353,720

321,530

412,550

429,200

478,595

Gross income

575,820

769,860

803,250

725,130

1,545,390

524,790

553,770

602,280

547,470

702,450

730,800

814,905

94,399

91,389

91,899

92,070

91,799

91,949

91,799

91,499

91,729

91,950

91,849

691,879

11516.4

11547.9

12048.75

10876.95

23180.85

7871.85

8306.55

9034.2

8212.05

10536.75

10962

12223.58

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

Total Operating Expense

314,614

311,636

312,647

311,646

323,679

308,520

308,804

309,232

308,640

311,186

311,510

912,801

EBIT

261,206

458,224

490,603

413,484

1,221,711

216,270

244,966

293,048

238,830

391,264

419,290

-97,896

Interest Expense 8%

20896.48

36657.92

39248.24

33078.72

97736.88

17301.6

19597.28

23443.84

19106.4

31301.12

33543.2

7831.68

Income (loss) before
income tax
Tax payable (30%)

240,309

421,566

451,355

380,406

1,123,974

198,969

225,368

269,604

219,724

359,963

385,747

-90,065

72092.7

126469.8

135406.5

114121.8

337192.2

59690.7

67610.4

80881.2

65917.2

107988.9

115724.1

0

Net Income

168,217

295,096

315,949

266,284

786,782

139,278

157,758

188,723

153,807

251,974

270,023

-63,045

Retain Earning

168,217

463,313

779,262

1,045,546

1,832,328

1,971,606

2,129,364

2,318,087

2,471,894

2,723,868

2,993,891

2,930,846

Cost of goods sold
Material

Operating expense
General and
Administration
Other Operating Expense
Depreciation

Project Feasibility Study and Evaluation

236

De Lusso Catering
Income Statement
Dec 31th, 2016
Jan

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Revenue
Sale

1,175,000

1,929,000

1,928,000

2,400,000

1617000

810000

997000

1,013,000

956,000

915000

1,716,000

949,000

352500

578700

578400

720000

485100

243000

299100

303900

286800

274500

514800

284700

58750

96450

96400

120000

80850

40500

49850

50650

47800

45750

85800

47450

total

411250

675150

674800

840000

565950

283500

348950

354550

334600

320250

600600

332150

Gross income

763,750

1,253,850

1,253,200

1,560,000

1,051,050

526,500

648,050

658,450

621,400

594,750

1,115,400

616,850

106,559

91,499

91,979

92,080

91,779

91,899

91,799

91,499

91,729

91,900

91,849

691,869

15275

25077

25064

31200

21021

10530

12961

13169

12428

11895

22308

12337

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

Total Operating Expense

330,533

325,275

325,742

331,979

321,499

311,128

313,459

313,367

312,856

312,494

322,856

912,905

EBIT

433,217

928,575

927,458

1,228,021

729,551

215,372

334,591

345,083

308,544

282,256

792,544

-296,055

34657.376

74286.016

74196.656

98241.696

58364.096

17229.776

26767.296

27606.656

24683.536

22580.496

63403.536

23684.384

398,560

854,289

853,262

1,129,780

671,187

198,142

307,824

317,477

283,861

259,676

729,141

-319,739

119567.9472

256286.7552

255978.4632

338933.8512

201356.1312

59442.7272

92347.1712

95242.9632

85158.1992

77902.7112

218742.1992

0

Net Income

278,992

598,002

597,283

790,846

469,831

138,700

215,477

222,234

198,702

181,773

510,398

-319,739

Retain Earning

278,992

876,994

1,474,277

2,265,123

2,734,954

2,873,654

3,089,130

3,311,364

3,510,066

3,691,839

4,202,238

3,882,499

Cost of goods sold
Material
Labor Cost

Operating expense
General and Administration
Other Operating Expense
Depreciation

Interest Expense 8%
Income (loss) before income
tax
Tax payable (30%)

Project Feasibility Study and Evaluation

237

7.2 Statement of Cash Flow

De Lusso Catering
Statement of Cash Flow
For the year ended December,31 2012
Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Cash flow from operating activity
Cash received
Cash received on cash sale

407,000

289,000

850,000

1,218,000

843000

667000

365000

1220000

452000

653,000

1014000

670,000

Adjust depreciation

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

8,648,000.00
2,504,386

Total cash received

615,699

497,699

1,058,699

1,426,699

1,051,699

875,699

573,699

1,428,699

660,699

861,699

1,222,699

878,699

11,152,386

Cash paid for cost of goods sold

142450

101150

297500

426300

295050

233450

127750

427000

158200

228550

354900

234500

3,026,800

Cash paid for operating expense

132,090

95,306

102,949

107,884

102,728

100,600

96,554

107,339

97,605

100,389

105,041

700,779

1,849,264

21042

32059

66475.2

131132.3

65280.4

34293.33

18768.77

131641.57

3451.04

31839.97

95319.4

130817.87

762,121

Total cash paid

295,582

228,515

466,924

665,316

463,058

368,343

243,073

665,981

259,256

360,779

555,260

1,066,097

5,638,185

Net cash flow from operating activity

320,117

269,184

591,775

761,383

588,640

507,355

330,626

762,718

401,443

500,920

667,438

-187,398

5,514,201

Cash paid

Cash paid for income tax

Cash flow from investment activity
Cash received
Cash received from sale
Total cash received
Cash paid
Cash paid investment on operating

0

0

0

0

0

0

0

0

0

0

0

0

0

Total cash paid

126,799
126799

91,549
91549

91,899
91899

92,050
92050

91,769
91769

91,929
91929

91,809
91809

91,479
91479

91,729
91729

91,900
91900

91,859
91859

692,069
692069

1,736,840
1736840

Net cash flow from investment activity

193,318

177,635

499,876

669,333

496,871

415,426

238,817

671,239

309,714

409,020

575,579

-879,467

3,777,361

1,045,011

1045011

Cash paid investment on administrative

Cash flow from financing activity
Cash received
Borrowing cash
Total cash received
Cash paid
Cash paid for principle borrowing
Cash paid for interest
Total cash paid
Net cash flow from financing activity
Net increase / decrease in cash
Beginning cash
Ending cash

0

0

0

0

0

0

0

0

0

0

220,905

220905

0

1,265,916

1265916

0

0

0

0

0

0

0

0

0

0

0

-1,265,916

-1265916

126,799

91,549

91,899

92,050

91,769

91,929

91,809

91,479

91,729

91,900

91,859

1,957,985

3,002,756

0

126,799

218,348

310,247

402,297

494,066

585,995

677,804

769,283

861,012

952,912

1,044,771

126,799

218,348

310,247

402,297

494,066

585,995

677,804

769,283

861,012

952,912

1,044,771

3,002,756

3,002,756

Project Feasibility Study and Evaluation

238

De Lusso Catering
Statement of Cash Flow
For the year ended December,31 2013
Cash flow from operating activity
Cash received
Cash received on cash sale
Adjust depreciation
Total cash received
Cash paid
Cash paid for cost of goods sold
Cash paid for operating expense
Cash paid for income tax
Total cash paid
Net cash flow from operating
activity
Cash flow from investment
activity
Cash received
Cash received from sale
Total cash received
Cash paid
Cash paid investment on
operating
Cash paid investment on
administrative
Total cash paid
Net cash flow from investment
activity
Cash flow from financing activity
Cash received
Borrowing cash
Total cash received
Cash paid
Cash paid for principle
borrowing
Cash paid for interest
Total cash paid
Net cash flow from financing
activity
Net increase / decrease in cash
Beginning cash
Ending cash

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

1,350,000
208,698.80
1,558,699

1,144,000
208,698.80
1,352,699

1,309,000
208,698.80
1,517,699

1,436,000
208,698.80
1,644,699

1,013,000
208,698.80
1,221,699

499,500
320,378
146,313.73
966,192
592,507

423,280
314,562
112,099.55
849,942
502,757

484,330
317,141
140,077.95
941,549
576,150

531,320
318,842
161,691.18
1,011,853
632,846

94,669

91,449

91,949

94,669
497,838

91,449
411,308

91,949
484,201

777,000
208,698.80
985,699

1,290,000
208,698.80
1,498,699

554,000
208,698.80
762,699

625,000
208,698.80
833,699

1,362,000
208,698.80
1,570,699

950,000
208,698.80
1,158,699

1,681,000
208,698.80
1,889,699

13,491,000
2,504,386
15,995,386

374,810
313,362
89,652.64
777,825
443,874

287,490
310,418
49,429.39
647,337
338,361

477,300
316,752
136,881.70
930,934
567,765

204,980
307,128
11,562.14
523,670
239,029

231,250
308,273
23,591.71
563,115
270,584

503,940
317,560
149,178.00
970,678
600,021

351,500
312,588
78,911.77
743,000
415,699

621,970
922,408
37,707.56
1,582,086
307,613

4,991,670
4,379,412
1,137,097
10,508,179
5,487,206

92,050

91,899

91,929

91,799

91,449

91,699

91,700

91,919

692,529

1,705,042

92,050
540,796

91,899
351,975

91,929
246,432

91,799
475,966

91,449
147,580

91,699
178,885

91,700
508,321

91,919
323,780

692,529
-384,916

1,705,042
3,782,164

1045011

1045011
329,593
1374604.42
1374604.42

3,333,192

0

0

0

0

0

0

0

0

0

0

0

329,593.42
1374604.42
1374604.42

94,669
3,002,756
3,097,425

91,449
3,097,425
3,188,874

91,949
3,188,874
3,280,823

92,050
3,280,823
3,372,873

91,899
3,372,873
3,464,772

91,929
3,464,772
3,556,701

91,799
3,556,701
3,648,500

91,449
3,648,500
3,739,949

91,699
3,739,949
3,831,648

91,700
3,831,648
3,923,348

91,919
3,923,348
4,015,267

-682,075
4,015,267
3,333,192

Total

Project Feasibility Study and Evaluation

239

De Lusso Catering
Statement of Cash Flow
For the year ended December,31 2014
Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Cash received
Cash received on cash sale

907,000

880,000

1,905,000

1,900,000

1850000

674000

801,000

603000

615,000

881,000

997000

1,013,000

adjust depreciation

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

208,699

13,026,000
2,504,388

Total cash received

1,115,699

1,088,699

2,113,699

2,108,699

2,058,699

882,699

1,009,699

811,699

823,699

1,089,699

1,205,699

1,221,699

15,530,388

Cash paid for cost of goods sold

317,450

308,000

666,750

665,000

647,500

235,900

280,350

211,050

215,250

308,350

348,950

354,550

4,559,100

Cash paid for operating expense

119,300

102,789

116,674

116,750

115,849

100,721

102,042

99,318

99,734

103,403

104,730

705,048

1,886,358

72188.13

71901.37

251954.1

251036.1

242314.8

35515.74

57934.94

23165.56

25203.55

71911.3

92355.45

70461.9

1,265,943

Total cash paid

508,938

482,690

1,035,378

1,032,786

1,005,664

372,137

440,327

333,534

340,188

483,664

546,035

1,130,060

7,711,401

Net cash flow from operating activity

606,761

606,009

1,078,321

1,075,913

1,053,035

510,562

569,372

478,165

483,511

606,035

659,664

91,639

7,818,987

Cash paid investment on administrative

107,509

91,349

91,909

92,050

91,799

91,959

91,629

91,479

91,739

91,950

91,769

691,879

1,717,020

Total cash paid

107,509

91,349

91,909

92,050

91,799

91,959

91,629

91,479

91,739

91,950

91,769

691,879

1,717,020

Net cash flow from investment activity

499,252

514,660

986,412

983,863

961,236

418,603

477,743

386,686

391,772

514,085

567,895

-600,240

6,101,967

Cash paid

Cash paid for income tax

Cash flow from investment activity
Cash received
Cash received from sale
Total cash received
Cash paid
Cash paid investment on operating

Cash flow from financing activity
Cash received
Borrowing cash
Total cash received
Cash paid
Cash paid for principle borrowing
Cash paid for interest
Total cash paid

1045011

1045011

366939.992

366939.992

1411950.992

1411950.992

0

0

0

0

0

0

0

0

0

0

0

1411950.992

1411950.992

107,509

91,349

91,909

92,050

91,799

91,959

91,629

91,479

91,739

91,950

91,769

-720,072

305,069

Beginning cash

3,333,192

3,440,701

3,532,050

3,623,959

3,716,009

3,807,808

3,899,767

3,991,396

4,082,875

4,174,614

4,266,564

4,358,333

Ending cash

3,440,701

3,532,050

3,623,959

3,716,009

3,807,808

3,899,767

3,991,396

4,082,875

4,174,614

4,266,564

4,358,333

3,638,261

Net cash flow from financing activity
Net increase / decrease in cash

3,638,261

Project Feasibility Study and Evaluation

240

De Lusso Catering
Statement of Cash Flow
For the year ended December,31 2015
Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Cash flow from operating activity
Cash received
Cash received on cash sale

914,000

1,222,000

1275000

1,151,000

2453000

833,000

879000

956,000

869,000

1,115,000

1,160,000

1,293,500

Adjust depreciation

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

208698.8

14,120,500
2,504,386

Total cash received

1,122,699

1,430,699

1,483,699

1,359,699

2,661,699

1,041,699

1,087,699

1,164,699

1,077,699

1,323,699

1,368,699

1,502,199

16,624,886

Cash paid for cost of goods sold

338,180

338,180

338,180

338,180

338,180

338,180

338,180

338,180

338,180

338,180

338,180

338,180

4,058,160

Cash paid for operating expense

105,915

102,937

103,948

102,947

114,980

99,821

100,105

100,533

99,941

102,487

102,811

704,102

1,840,527

Cash paid for income tax

72092.8

72092.8

72092.8

72092.8

72092.8

72092.8

72092.8

72092.8

72092.8

72092.8

72092.8

72092.8

865,114

Total cash paid

516,188

513,210

514,221

513,220

525,253

510,094

510,378

510,806

510,214

512,760

513,084

1,114,375

6,763,801

Net cash flow from operating activity

606,511

917,489

969,478

846,479

2,136,446

531,605

577,321

653,893

567,485

810,939

855,615

387,824

9,861,085

Cash paid investment on administrative

94,399

91,389

91,899

92,070

91,799

91,949

91,799

91,499

91,729

91,950

91,849

691,879

1,704,210

Total cash paid

94,399

91,389

91,899

92,070

91,799

91,949

91,799

91,499

91,729

91,950

91,849

691,879

1,704,210

512,112

826,100

877,579

754,409

2,044,647

439,656

485,522

562,394

475,756

718,989

763,766

-304,055

8,156,875

Cash paid

Cash flow from investment activity
Cash received
Cash received from sale
Total cash received
Cash paid
Cash paid investment on operating

Net cash flow from investment activity
Cash flow from financing activity
Cash received
Borrowing cash
Total cash received
Cash paid
Cash paid for principle borrowing
Cash paid for interest
Total cash paid

1045011

1045011

379743.55

379743.55

1424754.55

1424754.55

0

0

0

0

0

0

0

0

0

0

0

1424754.55

1424754.55

94,399

91,389

91,899

92,070

91,799

91,949

91,799

91,499

91,729

91,950

91,849

-732,876

279,455

Beginning cash

3,638,261

3,732,660

3,824,049

3,915,948

4,008,018

4,099,817

4,191,766

4,283,565

4,375,064

4,466,793

4,558,743

4,650,592

49,745,276

Ending cash

3,732,660

3,824,049

3,915,948

4,008,018

4,099,817

4,191,766

4,283,565

4,375,064

4,466,793

4,558,743

4,650,592

3,917,716

3,917,716

Net cash flow from financing activity
Net increase / decrease in cash

Project Feasibility Study and Evaluation

241

De Lusso Catering
Statement of Cash Flow
For the year ended December,31 2016
Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Cash flow from operating activity
Cash received
Cash received on cash sale

1,175,000

1,929,000

1,928,000

2,400,000

1617000

810000

997000

1,013,000

956,000

915000

1,716,000

949,000

Adjust depreciation

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

208,698.80

16,405,000
2,504,386

Total cash received

1,383,699

2,137,699

2,136,699

2,608,699

1,825,699

1,018,699

1,205,699

1,221,699

1,164,699

1,123,699

1,924,699

1,157,699

18,909,386

Cash paid
Cash paid for cost of goods sold

411,250

675,150

674,800

840,000

565,950

283,500

348,950

354,550

334,600

320,250

600,600

332,150

5,741,750

Cash paid for operating expense

121,834.00

116,576.00

117,043.00

123,280.00

112,800.00

102,429.00

104,760.00

104,668.00

104,157.00

103,795.00

114,157.00

704,206.00

1,929,705

Cash paid for income tax

119,567.95

256,286.76

255,978.46

338,933.85

201,356.13

59,442.73

92,347.17

95,242.96

85,158.20

77,902.71

218,742.20

81,711.12

1,882,670

Total cash paid

652,652

1,048,013

1,047,821

1,302,214

880,106

445,372

546,057

554,461

523,915

501,948

933,499

1,118,067

9,554,125

Net cash flow from operating activity

731,047

1,089,686

1,088,877

1,306,485

945,593

573,327

659,642

667,238

640,784

621,751

991,200

39,632

9,355,261

Cash paid investment on administrative

106,559

91,499

91,979

92,080

91,779

91,899

91,799

91,499

91,729

91,900

91,849

691,869

1,716,440

Total cash paid

106,559

91,499

91,979

92,080

91,779

91,899

91,799

91,499

91,729

91,900

91,849

691,869

1,716,440

Net cash flow from investment activity

624,488

998,187

996,898

1,214,405

853,814

481,428

567,843

575,739

549,055

529,851

899,351

-652,237

7,638,821

Cash flow from investment activity
Cash received
Cash received from sale
Total cash received
Cash paid
Cash paid investment on operating

Cash flow from financing activity
Cash received
Borrowing cash
Total cash received
Cash paid
Cash paid for principle borrowing
Cash paid for interest
Total cash paid

1,045,011

1045011

545,701.55

545701.55

1,590,713

1590713

0

0

0

0

0

0

0

0

0

0

0

1,590,713

1590713

106,559

91,499

91,979

92,080

91,779

91,899

91,799

91,499

91,729

91,900

91,849

-898,844

125,727

Beginning cash

3,917,716

4,024,275

4,115,774

4,207,753

4,299,833

4,391,612

4,483,511

4,575,310

4,666,809

4,758,538

4,850,438

4,942,287

Ending cash

4,024,275

4,115,774

4,207,753

4,299,833

4,391,612

4,483,511

4,575,310

4,666,809

4,758,538

4,850,438

4,942,287

4,043,443

Net cash flow from financing activity
Net increase / decrease in cash

4,043,443

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7.3 Statement of Balance Sheet

De Lusso Catering Organizer
Balance Sheet
Dec, 31th 2012
Jan

Feb

Mar

Apr

May

June

Jul

Aug

Sep

Oct

Nov

Dec

126,799

218,348

310,247

402,297

494,066

585,995

677,804

769,283

861,012

952,912

1,044,771

3,002,756

Account Receivable

61,050

43,350

127,500

182,700

126,450

100,050

54,750

183,000

67,800

97,950

152,100

100,500

Total Current Assets

187,849

261,698

437,747

584,997

620,516

686,045

732,554

952,283

928,812

1,050,862

1,196,871

3,103,256

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

274,933.25

348,782.25

524,831.25

672,081.25

707,600.25

773,129.25

819,638.25

1,039,367.25

1,015,896.25

1,137,946.25

1,283,955.25

3,190,340.25

6,099.10

9,292.38

19,268.18

38,009.38

18,921.86

9,940.10

5,440.22

38,156.98

1,000.30

9,228.98

27,628.82

37,918.22

66,475.21

131,132.35

65,280.40

34,293.33

6,099.10

9,292.38

85,743.39

169,141.73

84,202.26

86,392.34

69,475.53

63,109.05

16,851.90

Retain Earning

-82,337.90

-207,785.09

-52,676.27

Dividend

264,779.71

477,799.43

268,834
274,933.25

ASSETS
Current Assets
Cash

Properties and machine
Total Assets
Liabilities and Equity
Liabilities
Interest Paid
Income Tax Payable
Total Liabilities

131,641.57

31,839.97

95,319.42

-

169,798.55

1,000.30

41,068.95

122,948.24

37,918.22

86,565.48

16,442.68

75,168.75

87,894.28

42,464.83

10,233.62

485,637.92

412,194.90

719,358.55

705,854.45

780,147.70

1,002,559.67

490,663.65

153,823.99

157,116.98

315,437.65

133,767.47

233,872.75

228,835.32

115,982.51

2,651,524.76

502,940

623,398

728,896

814,198

869,569

1,014,896

1,096,877

1,161,007

3,152,422

672,081.25

707,600.25

773,129.25

819,638.25

1,039,367.25

1,015,896.25

1,137,946.25

1,283,955.25

3,190,340.25

44,233.43

5,440.22

63,953.85

86,140.92

253,299.21

405,620.15

428,655.08

232,788.41

339,490

439,088

348,782.25

524,831.25

Equity
Utilities

Total Equity
Total Liabilities and Owner's
Equity

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De Lusso Catering Organizer
Balance Sheet
Dec, 31th 2013
Jan

Feb

Mar

Apr

May

June

Jul

Aug

Sep

Oct

Nov

Dec

3,097,425

3,188,874

3,280,823

3,372,873

3,464,772

3,556,701

3,648,500

3,739,949

3,831,648

3,923,348

4,015,267

3,333,192

Account Receivable

619,485

637,775

656,165

674,575

692,954

711,340

729,700

747,990

766,330

784,670

803,053

666,638

Total Current Assets

3,716,910

3,826,649

3,936,988

4,047,448

4,157,726

4,268,041

4,378,200

4,487,939

4,597,978

4,708,018

4,818,320

3,999,830

Properties and machine

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

3,803,994.25

3,913,733.05

4,024,071.85

4,134,531.85

4,244,810.65

4,355,125.45

4,465,284.25

4,575,023.05

4,685,061.85

4,795,101.85

4,905,404.65

4,086,914.65

42,409.78

32,492.62

40,602.30

46,867.01

25,986.27

14,327.36

39,675.86

3,351.34

6,838.18

43,240.00

22,872.98

10,929.73

146,313.73

112,099.55

140,077.95

161,691.18

89,652.64

49,429.39

136,881.70

11,562.14

23,591.71

149,178.00

78,911.77

37,707.56

146,314

112,100

140,078

161,691

89,653

49,429

136,882

11,562

23,592

149,178

78,912

37,708

1,143,712.50

1,251,237.00

1,247,711.50

1,255,636.50

1,428,486.00

1,545,250.50

1,437,250.00

1,703,774.50

1,728,324.00

1,553,074.00

1,722,633.50

1,162,296.00

utilities

345,770.52

318,184.70

339,706.30

356,193.07

301,331.61

270,754.86

337,202.55

241,722.11

250,992.54

346,506.25

293,172.48

553,676.69

Retain Earning

2168197.5

2232211.8

2296576.1

2361011.1

2425340.4

2489690.7

2553950

2617964.3

2682153.6

2746343.6

2810686.9

2333234.4

Total Equity

3,657,680.52

2,550,396.50

2,636,282.40

2,717,204.17

2,726,672.01

2,760,445.56

2,891,152.55

2,859,686.41

2,933,146.14

3,092,849.85

3,103,859.38

2,886,911.09

Total Liabilities and Owner's Equity

3,803,994.25

2,662,496.05

2,776,360.35

2,878,895.35

2,816,324.65

2,809,874.95

3,028,034.25

2,871,248.55

2,956,737.85

3,242,027.85

3,182,771.15

2,924,618.65

ASSETS
Current Assets
Cash

Total Assets
Liabilities and Equity
Liabilities
interest paid
Income Tax Payable
Total Liabilities
Equity
Dividend

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De Lusso Catering Organizer
Balance Sheet
Dec, 31th 2014
Jan

Feb

Mar

Apr

May

June

Jul

Aug

Sep

Oct

Nov

Dec

3,440,701

3,532,050

3,623,959

3,716,009

3,807,808

3,899,767

3,991,396

4,082,875

4,174,614

4,266,564

4,358,333

3,638,261

Account Receivable

688,140

706,410

724,792

743,202

761,562

779,953

798,279

816,575

834,923

853,313

871,667

727,652

Total Current Assets

4,128,841

4,238,460

4,348,751

4,459,211

4,569,370

4,679,720

4,789,675

4,899,450

5,009,537

5,119,877

5,230,000

4,365,913

Properties and machine

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

4,215,925.45

4,325,544.25

4,435,835.05

4,546,295.05

4,656,453.85

4,766,804.65

4,876,759.45

4,986,534.25

5,096,621.05

5,206,961.05

5,317,083.85

4,452,997.45

72188.1

71901.3

251954.1

251036.1

242314.8

35515.8

57934.8

23165.7

25203.6

71911.2

92355.6

0

72,188

71,901

251,954

251,036

242,315

35,516

57,935

23,166

25,204

71,911

92,356

0

351,996.12

222,862.88

-555,889.85

-460,031.85

-720,870.55

139,208.51

397,249.31

40,698.69

81,380.70

379,112.95

-19,171.20

658,766.15

168,439

336,209

924,102

1,509,852

2,075,254

2,158,124

2,293,305

2,347,358

2,406,167

2,573,960

2,789,456

2,554,583

520,435.12

559,071.88

368,212.15

1,049,820.15

1,354,383.45

2,297,332.51

2,690,554.31

2,388,056.69

2,487,547.70

2,953,072.95

2,770,284.80

3,213,349.15

592,623

630,973

620,166

1,300,856

1,596,698

2,332,848

2,748,489

2,411,222

2,512,751

3,024,984

2,862,640

3,213,349

ASSETS
Current Assets
Cash

Total Assets
Liabilities and Equity
Liabilities
Income Tax Payable
Total Liabilities
Equity
Utilities
Retain Earning
Total Equity
Total Liabilities and Owner's
Equity

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De Lusso Catering Organizer
Balance Sheet
Dec, 31th 2015
Jan

Feb

Mar

Apr

May

June

Jul

Aug

Sep

Oct

Nov

Dec

3,732,660

3,824,049

3,915,948

4,008,018

4,099,817

4,191,766

4,283,565

4,375,064

4,466,793

4,558,743

4,650,592

3,917,716

Account Receivable

746,532

764,810

783,190

801,604

819,963

838,353

856,713

875,013

893,359

911,749

930,118

783,543

Total Current Assets

4,479,192

4,588,859

4,699,138

4,809,622

4,919,780

5,030,119

5,140,278

5,250,077

5,360,152

5,470,492

5,580,710

4,701,259

Properties and machine

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

4,566,276.25

4,675,943.05

4,786,221.85

4,896,705.85

5,006,864.65

5,117,203.45

5,227,362.25

5,337,161.05

5,447,235.85

5,557,575.85

5,667,794.65

4,788,343.45

72092.7

126469.8

135406.5

114121.8

337192.2

59690.7

67610.4

80881.2

65917.2

107988.9

115724.1

0

Interest paid

20896.48

36657.92

39248.24

33078.72

97736.88

17301.6

19597.28

23443.84

19106.4

31301.12

33543.2

7831.68

Total Liabilities

92989.18

163127.72

174654.74

147200.52

434929.08

76992.3

87207.68

104325.04

85023.6

139290.02

149267.3

7831.68

33,176.12

39,622.88

-139,369.85

-140,931.85

-106,170.55

68,228.51

46,729.31

83,038.69

79,260.70

37,472.95

17,928.80

183,416.15

168,217

463,313

779,262

1,045,546

1,832,328

1,971,606

2,129,364

2,318,087

2,471,894

2,723,868

2,993,891

2,930,846

4,271,894

4,009,879

3,971,675

3,844,891

2,845,778

3,000,377

2,964,061

2,831,710

2,811,058

2,656,945

2,506,708

1,666,250

Total Equity

4,473,287.12

4,512,814.88

4,611,567.15

4,749,505.15

4,571,935.45

5,040,211.51

5,140,154.31

5,232,835.69

5,362,212.70

5,418,285.95

5,518,527.80

4,780,512.15

Total Liabilities and Owner's Equity

4,566,276.30

4,675,942.60

4,786,221.89

4,896,705.67

5,006,864.53

5,117,203.81

5,227,361.99

5,337,160.73

5,447,236.30

5,557,575.97

5,667,795.10

4,788,343.83

ASSETS
Current Assets
Cash

Total Assets
Liabilities and Equity
Liabilities
Income Tax Payable

Equity
Utilities
Retain Earning
Dividend

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De Lusso Catering Organizer
Balance Sheet
Dec, 31th 2016
Jan

Feb

Mar

Apr

May

June

Jul

Aug

Sep

Oct

Nov

Dec

ASSETS
Current Assets
Cash

4,024,275

4,115,774

4,207,753

4,299,833

4,391,612

4,483,511

4,575,310

4,666,809

4,758,538

4,850,438

4,942,287

4,043,443

Account Receivable

176,250

289,350

289,200

360,000

242,550

121,500

149,550

151,950

143,400

137,250

257,400

142,350

Total Current Assets

4,200,525

4,405,124

4,496,953

4,659,833

4,634,162

4,605,011

4,724,860

4,818,759

4,901,938

4,987,688

5,199,687

4,185,793

Properties and machine

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

87,084.25

Total Assets

4,287,609

4,492,208

4,584,037

4,746,917

4,721,246

4,692,095

4,811,944

4,905,843

4,989,022

5,074,772

5,286,771

4,272,877

34657.376

74286.016

74196.656

98241.696

58364.096

17229.776

26767.296

27606.656

24683.536

22580.496

63403.536

23684.384

Income Tax Payable

119567.9472

256286.7552

255978.4632

338933.8512

201356.1312

59442.7272

92347.1712

95242.9632

85158.1992

77902.7112

218742.1992

0

Total Liabilities

154225.3232

330572.7712

330175.1192

437175.5472

259720.2272

76672.5032

119114.4672

122849.6192

109841.7352

100483.2072

282145.7352

23684.384

26,267

72752

72,494

131,850

33,422

68,142

44,587

42,491

49,726

54,932

45,858

216,245

278,992

876,994

1,474,277

2,265,123

2,734,954

2,873,654

3,089,130

3,311,364

3,510,066

3,691,839

4,202,238

3,882,499

Dividend

3,828,125

3,211,889

2,707,091

1,912,769

1,693,150

1,673,627

1,559,113

1,429,139

1,319,389

1,227,518

756,530

150,449

Total Equity

4,133,384

4,161,635

4,253,862

4,309,742

4,461,526

4,615,423

4,692,830

4,782,994

4,879,181

4,974,289

5,004,626

4,249,193

Total Liabilities and Owner's Equity

4,287,609

4,492,208

4,584,037

4,746,917

4,721,246

4,692,095

4,811,944

4,905,843

4,989,022

5,074,772

5,286,771

4,272,877

Liabilities and Equity
Liabilities
Interest paid

Equity
Utilities
Retain Earning

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CHAPTER 8
Risk Management

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8.1 Risk Analysis
The future is uncertainty because we cannot predict the situation that can be
happened. All businesses may face with failure but some of them may achieve the set. So, we
have to be good at preparing the plan for both external and external risks. Because if we
know well about the plan and then we can know the way how to solve the problem.
8.1.1 External risk
External risk means the outside risks of company that may affect to the company it
can be directly or indirectly and the company cannot control. Actually those of problem come
from economic, technology, social and competitors; however the company can find the
solution to solve the problems. The external risks for De Lusso catering can be as the
following:
1. Changing in Technology
Nowadays, there is a lot s of high technology equipment devices which are can use in
this catering company in order to be more convenience and quick. We can see that in our
company the technology has influence such as, order online product, pay bill thought the
internet so, technology tends to play the importance role for running the De Lusso Cattering
company all the time.
Solution
For this risk, De Lusso Catering needs to analysis the machine and find the most
appropriate machine or equipment to use in preparing the party or event to the customers.
After analysis we need to change some technology devices in order to match with our
products and service in order to gain the competitive advantage.
2. Changing in Trends in term of declined trend
Nowadays, there are many fashion of theme, clothes and food is coming to Thailand
and Thais love to try the new thing in order to change their behavior and life style to be same

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as the other countries the problem that we would face with has to be , trend out, changing in
life style and fashion etc. So this is the direct effect to De Lusso Catering for our sale and
income.
Solution
For this risk, De Lusso Catering have to use the marketing strategy to analysis
customer‟s trend , what kind of trend and theme that most of our customers prefer now and ,
after we changed the styled of service and fashionable product already we can attract the
customer or not such as decoration, promotion and advertisement.
3. The Economic Condition
This problem is very importance in Thailand and all business effect both of customer
and owner because it‟s effect to power buying for customer and cost of the business. If the
economic going to bad that‟s will effect to De Lusso Catering as well.
Solution
For this risk, De Lusso Catering has to take risk management in two ways. First for
the sale, we will make the promotion to attract the customer such as reduce the price, give the
gift to customers who come early for first 10 people. Second for the cost, De Lusso catering
have to analysis what the company have to reduce but the business still survives. Then use
the analysis to the guide for doing business.
4. The competitors
This problem is importance for De Lusso Catering because now Suratthani have many
catering service as the competitors which are direct and indirect competitor. So they can get
our customers to get high market share. Moreover there are the new Catering service is going
to open the shop so this is the problem also.

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Solution
For this risk, De Lusso have to analysis the competitors to find their SWOT then use
Marketing strategy to solve the problem by using competitor advantage to compete with other
competitor and attract the customers such as create new products, promotion and
advertisement.
6.1.2 Internal Risk
Internal risk is the risk that occurs within the organization which will affect directly to
business that make direct loss or effect on internal management example the loss financial
risk, the loss that from human resource ,and lack of management, etc. Internal risks are
essentially within your control, provided you have the aptitude and attention to detail to
exercise it.
1. The Risk of communication
The communication between our company, supplier, shareholder, and employee can
be mistake if not good communication that can be lead misunderstand of each other that can
be lead to many problem such as we contract supplier about place and time but we tell
mistake time to supplier that make customer unsatisfied and evens can‟t be on right time that
effect many part all of food that already provided. And other example about mistake
communication with shareholder about interest after gave dividend and not match that less
than they understand, they will not touch us and complain you. So we choose check again
when communication that understanding together and must be carefully to communication,
we must good listener and good sender information.
2. The operation risk
Operation risks are risks that arise from an error in the operation in our company. So
our company can separate operation risks into three major characteristics include failure of
work three are human resource, Employee, and Technical Failure.

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2.1 Risk of human resource
* Sometime we choose people wrong position to work or hire wrong people to work that not
meet our working example: employee have ability to design but put them to cooking
department. That show you put who have efficiency in wrong their position to work.
Solution
Our company must concern about hire employee and put employee in right position
must be have train new employee to lets them know well their work and help to reduce low
quality of employee working
2.2 Employee
To hire employee, we can do mistake to choose bad employee that we don‟t know,
sometime have case employee fraud such as cooperate on fraud with supplier by supplier
provide the low quality of raw material and low cost but tell us higher price than real price
then employee corruption our company. And case beagle of competitor. So, may affect our
company to let‟s competitor know our process of work.
Solution
Our company must concern about hire employee by testing what‟s they be and what‟s
they attitude and checking their profile clearly. So, how to avoid employee fraud, our shop
provide quarterly legislative updates regarding identity theft as well as information breaches,
to meet the demanding need for awareness that may affect the our employee.
2.3 Technical Failure
Our company must take care evens about sound and light that must relate
management of us, sometime that can be have accident of electric city or processing of media
that lead be risk that we can‟t solve and we can‟t know that will happen when.
Solution
Our shop has equipped with enough electricity to power with short circuit protection
and power backup systems and our company buy them from nice vendors serving good post-

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service that they can check and fix very well if there is some problem generated and then
follow-up. It is also very good for having office equipment warrantee. We have to train all
staff for using office equipment together with maintenances in the right way and appropriate
purposes to be more long-lasting used.
3. The risk of catering design
Our identity of us different from other company because we have image of luxury.
We have providing many kind of food but sometime our design don‟t meet customer want
because of lake of communication or other because we have many segment to customer
choice but still also not at all because customer have different style that some case we can‟t
do for them but we will try to make the best for them.
Solution
Our shop focuses on clearly to understanding customer, and try the best to do their
concept to be true. Although our company can‟t do all concepts, we will try to do the best and
make them understand us.
4. The risk of cost
Our company used more and high quality raw material and decoration that high cost of
material so, our product and service must be high price to sale may be decreased due to less
customer buying power. Sometime our cost depend on economic if the cost will be high then
our company set high price that effect to demand of customer. And we must follow the trend
that changes all the time that make new cost to invest with us too.
Solution
Our company has high cost of material, so we concern great quality to appreciate with price
that customer pay to us. About trend we must follow to attract customer and make difference.
About high price will have many choice to let‟s customer choose to appreciate with them, so
we have normal price until high price.

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5. Financial Risk
* We can‟t know uncertainty result in the future because processing that related organization
make negative, so can effect negative value of business, if customer comparing.
* Happening fluctuations of money market effect to investor don‟t touch us. Because they
don‟t know compensation that they would get back.
* If management in financial lead to mistake, so they must need correct number because they
work with number and that can effect in cost.
* About price of cost have change all the time, we can‟t know situation of price in the future
that can lead to risk too.
* Credit risk can effect to Financial risk because they don‟t know debtor will pay back to you
in time all not pay. That effect
* Operational risk can happen all the time that happen because mistake of process or
checking about financial transaction cause damage can lead to financial risk
1. NPV cost of goods sold increase

NPV
10,500,000
10,000,000
9,500,000

NPV

9,000,000
8,500,000
5%

10%

15%

When cost of goods sold increase 5%,
investment in 3.2 years.

NPV = 9,811,320 and can pay back for

When cost of goods sold increase 10%,
investment in 3.16 years.

NPV = 1,019,897 and can pay back for

When cost of goods sold increase 15%,
investment in 3.2 years.

NPV = 9,313,293 and can pay back for

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2. NPV sale decrease

NPV
10,000,000
8,000,000
6,000,000
NPV

4,000,000
2,000,000
0
5%

10%

15%

When operating expense increase 5%,
investment in 3.1 years

NPV = 11470562 and can pay back for

When operating expense increase 10%,
investment in 3.1 years

NPV = 10,989,033 and can pay back for

When operating expense increase 15%,
investment in 3.2 years

NPV = 9,674,039 and can pay back for

3. NPV expense increase

NPV
11,500,000
11,000,000
10,500,000
10,000,000

NPV

9,500,000
9,000,000
8,500,000
5%

10%

15%

When interest expense increase 5%, NPV = 11,880,643 and can pay back for investment in
3.1 years.
When interest expense increase 10%,
investment in 3.1 years.

NPV = 13,107,322 and can pay back for

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When interest expense increase 15%,
investment in 3.1 years.

NPV = 11,737,750 and can pay back for

4. NPV interest increase

NPV
13,500,000
13,000,000
12,500,000
NPV

12,000,000
11,500,000
11,000,000
5%

10%

15%

When sale decrease 5%,
years.

NPV = 9,379,179 and can pay back for investment in 3.1

When sale decrease 10%,
years.

NPV = 6,806,370 and can pay back for investment in 3.47

When sale decrease 15%,
years.

NPV = 4,233,361 and can pay back for investment in 4.4

6.2 Conclusion of Risk management
The unexpected situation can be happen all the time. So, some the businesses may be
faced with risk all the time but some of them may not face with because of good preparing
the plan. So, this chapter we conclude both external and external risks. Which are can be
happened both when the environment effect to the company and/or the business cannot
operate well inside. The external risk is harder to control than internal risk such as, economic,
politic, technology and especially social trend with always changed. But however, the things
which we chose do are always follow up the news and can adapt in each situation such as we
may change the situation that we are in the trouble to be an opportunity. In the other hand,
internal risk is we can control inside like human resource, operation management.
Additionally, the important one is financial risk such as, interest rate increase or cost/expense
increase as well. However, we have prepared already about estimate how much will be
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affected to our company. So, the result shows that not much to effect with our company. The
payback period is no longer and the NPV in all cases above showed that they are a worth case
still should be accepted.

Reference
http://www.idis.ru.ac.th/report/index.php?topic=308.0
http://site4business.com/index.php/entrepreneurresources/buy-business-articles/9-buybusiness-risk

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CHAPTER 9
Summary

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Nowadays, the catering become famous because normally people have no time to
prepare and organize their event by themselves, so they choose the catering service to get the
perfect and luxury event and also more convenience with the professional planner. The
catering business in Thailand is fast growing, the income of this industry in last 4 years (2007
- 2011) is about 300 million baths and the growth rate is 20% when compare in last 2 – 3
years it increase 10%, that why there are a lot of new entrepreneur enter in this business to
support consumer. Our catering company is identifying to the new form. In the concept of
Memorize customer‟s memories with luxury service from professional staff, theme design
decorate team and event professional planner who can suggest and help your event become
luxury and respond all of your needs, with not too much different price than other
competitors the customer will get more luxury and better design with the warmest and
appreciate service, we can use the modern style from our specialist experience to apply and
use the material to be the worthiest , our professional chef can fulfill your taste and beautiful
food with high quality, cleanness and fresh raw materials. In order to create new various
menus, our company concern of customer‟s healthy and sanitary. There are high quality of
modern equipment to become the most luxurious, respond all of what customer needs, even it
is small or big event. Providing the worthy and quality package to customer such as cocktail,
buffet, coffee break, and food stall (Japanese, Thai and Italy) in many kinds of event such as
meeting, theme party, seminar, and wedding. Catering represents a rapidly expanding
segment of the food service industry. In the late 1980s, the food catering industry accounted
for about ฿75 billion nation-wide Caterers of prepared food come from a wide range of
businesses. Many restaurant chains cater off-premise functions. Prices are usually similar to
those that are charged at the restaurant. Other types of firms that have developed catering
businesses during recent years include delicatessens, hotels and gourmet food retailers. While
private functions such as parties and weddings continue to be the mainstay of the catering
business, corporate function catering is becoming more and more prevalent. With only 80
percent of the cost of entertaining tax deductible, some employers are considering catering
services as a cost-saving means to provide food for luncheon and dinner meetings. Popular
types of catered foods in these settings include such items as baked breads, salad lunches, deli
meat trays, hot and cold plates, cake, cookies, ice cream and punch. Some caterers emphasize
the preparation of box lunches and/or gourmet picnic baskets. Other catering operations offer
the same types of foods through delis or bakeries.

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In term of marketing feasibility study, looking at the food industry, those unpleasant
factors do not quite influence the business and markets. AFB Thailand had opportunities to
discuss with some food business persons, for instance, the machinery and equipment
suppliers, food ingredient suppliers as well as food manufacturers. They said in the same
tone that their businesses are growing well. As for trade exhibitions, besides ThaiFex, the
mid-year international show like ProPak Asia is moving forward with substantial interests
from the industry not less than the previous years. The fundamental of the food industry in
Thailand is deep rooted solidly, being in forefront position. One of important things for
everyone as an economic driving mechanism is that we should find the right approach to
grow business. Choices are abundant, such as increasing operational efficiency, creating new
products to respond to the new market which driven by restless demands. As long as the
industry is still moving forward, opportunities are all around as always. Nowadays,
technology is very important for many businesses and it plays a very important role a human
daily life. Anyway we cannot ignore the technology because computer, internet, mobile
phone, these are important innovation for every business especially computer and internet.
These two things help in the management of information, database habitat, etc., it can help to
reduce costs in a promotion process or a communication channel, moreover it uses paperless
and save the time for service process.
The internet is the largest computer networks connect and briefly the world. There are
a large number of users and popularity was continued. It is a fast exchange of any kind of the
information; it makes people closely by connecting through the internet and communicates
with each other around the world. It is suitable for today‟s life. We can see many firms use
these tools to facilitate the customers. This is a strategy to provide customers a convenience
service. It is not just facilitates for the customers but it also provide benefits to a business as
well. Internet network can help while doing business in many way such online marketing or
online shop, survey, getting feedback, get more information, doing their own website for
keep contact with the customers and also communicate with the supplier. Moreover, 3G are
coming soon that is designed to be available in the fully form of multimedia. For the
technology which was using in catering firm would be the database software for recording a
customer‟s event qualification and a list of kitchen utilities (and also other equipment which
used in a catering event). These are all things making the operation convenient, quick and
easy. Thus, technology is the important factor when doing business. We have to trendy
changed of technology in order to gain the competitive advantage.

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We are now having 4 indirect competitors in Suratthani there are Diamond Plaza Hotel,
Siam Thani, Imperial Boat house hotel, The Library Hotel and The Tongsai Bay. For direct

competitors in Suratthani there are many catering companies but all of them are in the
positioning in the lower to middle class, but there is no the luxury caterer now. Now in
Surattthani has more people congestion, there are more employment rate and the people has a
higher quality of life, so this is a factor that they will require more choices for satisfied their
needs in their celebration ceremony.
For the target market of our company, we selected Suratthani province because this
province is growing up as tourist destination and there is less competition of catering
organizer business in Suratthani is a largest province in Southern Thailand and there are the
3rd most density population of Southern Thailand also (Suratthani Province National
Statistical Office, 2010). So, this province is the most appropriate to our company located
that we focus on the people aged between 20 – 50 years old in any gender because they still
love entertainment and still need to relationship with others in the society. Their demand and
their money can afford to our kind of business because they are working people, so they have
enough money to select our company to organize their event.
We position our organizing catering company to be creating good memory to let‟s
customer have best memorize where we not just organizing but we put heart to work not just
for customer want but must understand what‟s they want and create their wants become true.
Delicious, good quality and variety of food that we care although little detail to be perfect
day. And we providing place following suitable, comfortable and them that customer want.
The thing that make us different is luxury style, service mind, require best quality,
understanding customer want, and care all detail to be perfect one. De Lusso catering where
is helping thinking of customers want become true. About working, we choose professional
to organizing for make efficiency in work, and providing staff to ready to work. We will
make you and your quest feel warm, pleasure, funny, luxurious, and happiness, it‟s our work.
Our company name is De Lusso catering work as the organizer or event planner under
the slogan of memorizes your memory with luxury service. We aim to fulfill the happiness of
the customers who is planning to hold the event with us by giving them with high quality
standard of service and product. We also caring about serve them the activities with friendly
service in order to make them feel comfortable or good whenever receive our service.

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After calculation in statement of 3 types like statement of Income, Cash Flow and
Balance Sheet, It showed that De Lusso catering status is positive in Financial management
according to we analyze through Return Net Present Value (NPV) and Payback Period. These
tools can help to tell the investors or inside and outside sectors that the project chooses are
accepted or rejected. So, being analysis at the first one is Payback Period that measure how
long does it take to be return on investment. The number showed that 3.1 years it means too
sorter return on investment. Next is NPV, showed that positive sign or more than zero it
means this project should be accepted.
In the other hand, the future is can be the unexpected situation that cannot control
every business has a chance to face with the risk all the time. So, this chapter we conclude
both of external and internal risk to show about the effect that can be happened if we don‟t
have good plan to control. . For example, The external risk is difficult to control such as
economic, politic, technology and especially social trend with always changed all the time.
For internal risk we can control inside such as human resource, operation management.
Additionally, the important one is financial risk such as interest rate increase or cost/expense
increase. However, we have prepared already that estimate how much will effect to our
company. So, the result shows that not much to effect with our company. The payback period
is not long.

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Appendix
1

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COMPANY LIMITED
Memorandum of Association Registration
Particulars enforced by the law to register:
Memorandum of Association of Company Limited made by the Promoters and take to
register to the Registrar of Partnership and Company shall be contained particulars prescribed
in Section 1098 and Section 1099 of Civil and Commercial Code as follows:
1. Name of Company
2. Province which is located by the head office of the company
3. All objects of the company
4. Statement showing liabilities of shareholders
5. Total of capital, amount of shares and value of shares provided by the company
6. Name, address, vocation and amount of shares entered the name to purchase of the
promoters (at least 7 persons) and signatures of all promoters
7. Name, ages, address and witnesses‟ signature (at least 2 witnesses) who certify the
signatures of promoters (as provided in 6)
Registration to be a Company Limited:
When the promoters has proceeded registration the Memorandum of Association already,
they shall make an appointment to the persons who enter the name to buy shares of the
company in order to consider to establish a company, the following are the procedures:
1. Any promoter makes a Letter of Meeting to establish a company by setting the day,
time, place and agenda (subject to be consider) and deliver to all persons who buy
shares of the company before the meeting date at least 7 days.
2. A Letter of Meeting shall be provided the day of meeting after the day specified in the
Letter of Meeting no less than 7 days.
3. Agenda in the Letter of Meeting shall be provided the business to do at the meeting
pursuant to Section 1108 of Civil and Commercial Code; those are:
1. Certify panel, status and office of share purchasers with the amount of
2. Consider to set up regulation of the company.

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3. Consider and give confirmation to the business done by the promoters and cost
necessary to pay for establishment.
4. Consider on shares.
5. Consider to select the first directors of the company and set the power of
directors.
6. Consider to select auditor and set the wages.
7. Other subjects (if any).
If the company contains Preference Shares or Ordinary Shares which are issued as if
the money has been paid in full amount or paid some portion already in order to
compensate labor value or compensate any property, it shall be defined in the Letter
of Meeting (4) clearly as well.
4. On meeting date as provided in the Letter of Meeting, the promoters shall provide a
meeting at the prescribed location and shall precede meeting pursuant to the agenda as
provided.
5. When the meeting to establish is finished already, the promoter shall assign all
business of the company to the committee selected from the meeting of establishment,
and the directors shall call the promoters and the persons who enter the names to
purchase the shares pay value of shares as holding by persons and thereafter to
proceed register to establish a company further.
Particulars enforced by the law to register:
Register to establish a company, the following particulars shall be registered:
1. Total shares entered the names to purchase or issued already, separately by ordinary
or preference shares, amount.
2. Amount of ordinary shares, preference shares issued as paid in full amount or paid
some portion except paid by cash and shares paid some portion, in what amount.
3. Amount of money paid at how much per share.
4. Total amount of money received for shares.
5. Name, vocation and address of all directors.
6. Number or names of directors who shall sign the name to be effected to the company.
7. Statement showing that the company established with term or not.

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8. Location of head office and all branches.
9. Other particulars shall be spread to public.
10. Seal of company.
11. Statement showing that the company established with or without regulations.
Particulars regarding procedures to register Partnership:
When there are persons from 2 or more persons has agreed to join to do business as
partnership and they wish their partnership to be legally juristic person pursuant to the law.
The one who acts as managing partner is appointed from all partners from the partnership
shall present their statement to registration at the Partnership/Company Registration Office
located by head office of that partnership and the procedures and rules with official
regulations according to the law shall be performed. Even thereafter the managing partner has
agreed to correct, adding any particulars registered already of any matters, he shall take to
register or correct, adding of those particulars at the previous Partnership/Company
Registration Office. (except registration thereafter the head office has been moved to the area
of other Partnership/Company Registration Office, then he shall register at the
Partnership/Company Registration Office that his head office located), that will be detailed
further:
Registration of Partnership Establishment
Particulars enforced by the law to register:
Partnership with its status of juristic person according to the law; that is registered
partnership (or so called ordinary juristic partnership) and limited partnership, application to
register of establishment for both by the matter of law, the particulars to register are the same
(according to Section 1064 and Section 1077) as follows:
1. Name of partnership
2. Objectives of partnership (in case of limited partnership, the statement that to be
limited partnership shall be noticed as well)
3. Location of head office and all branches

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4. Name, brand, address, vocation and articles to put as shares of all partners (in case of
limited partnership, types of partners must be classified both limited liability and
unlimited liability)
5. Name of managing partner
6. Limits of power of managing partner (if any)
7. Other particulars which is suitable to notice to public
Alien/Foreign Company
Juristic Person established in the Kingdom of Thailand Case of Establishment of
Branch in Thailand
1. Name of partnership
2. Copy of document of juristic person showing particulars related to the names, capital,
objectives, location of office, lists of directors and directors‟ power of the juristic
person who wishes to apply.
3. Appointment Authorized person Letter to proceed in Thailand and copy of passport of
the person who will take charge of the office or copy of I.D. Card in case the proxy
holder is a Thai,
4. Details of transaction to apply (Notification Letter 5 articles.)
1. History of the company
2. Business Project to apply
3. Reasons and necessities to buy goods from Thailand to distribute overseas.
4. Advantages and disadvantages to any factor.
5. Briefly map showing location in Thailand.
6. Evidence showing the results from previous permission for the next permission.
7. Other evidence copies (if any), employment letter from governmental agency, stateenterprise or the concession holder of Petroleum (in case the certificate is unclear,
deliver copy of contract instead)
8. Proxy
Remarks: Company limited & partnership limited registration, if alien entitles shall come to
establish a branch office in Thailand, application to register is just follow our suggestions and
follow the steps of laws pursuant to the governmental documents provided by our office.
When all necessary documents prepared already, we act as proxy holder to proceed by

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submitting for registration until finish whether the company and or partnership. In case of
alien company with its head office oversea and wants to establish a branch office in Thailand,
you just make proxy to us and then we will proceed for you until finish.
1. Company or partnership registration, just an alien or many aliens can be hold shares
or being a partner not exceeding 49% of all registered capital. A Thai nationality or
many can join as shareholders or partners no less than 51% of all registered capital.
2. In case of company limited, an alien or more aliens can be a member of directors or a
director who can sign his name effective to the company and seal of the company in
order to transact, a Thai nationality will have or not is the same. A director can sign
the name and seal of the company or many directors will sign and seal of the company
depending on the agreement.
3. Limited partnership, an alien can be a partner in form of limited responsibility with
the share not exceeding 49% of registered capital, but cannot hold the managing
partner of limited partnership, but can work in the position assigned by managing
partner.
4. Register charge for limited company is 5,000 baht or 125 USD.
5. Register charge for Memorandum of Association (only company limited for
1,000,000.- registered capital baht,(or 25,000 USD) the fee is 500.- Baht or 12.5
USD)
6. The fee for company registration for registered capital 1,000,000.- baht (25,000
USD), is 5,000 baht or 125 USD.
7. The fee for Memorandum of Association and establish a company will increase for
registered capital of 25,000 USD (1,000,000.-baht, the fee will be increased a time or
137.5 USD but not exceeding 250,000 baht or 6,250 USD.
8. Steps of registration for limited company is at least 11 working days excluding
holidays.
9. Steps of registration for limited partnership is at least 1-3 working days excluding
holidays.
10. The fees for limited partnership is 1,000 baht or 25 USD whether how much the
registered capital, but the partners shall contain from 3 persons, but the fees shall be
increased 200.- baht per a person or 5 USD.
11. The service charge for alien company with its head office overseas and want to
establish a branch office in Thailand is 750.- USD.

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12. Limited company or limited partnership contain aliens working and want to hire us to
apply for Work Permit or Renew Work Permit or Adding Position, adding or
changing working place, please contact Work Permit.

Insurance
AIA Insurance Company
For Corporations Customer
AIA can assist corporations in planning staff benefits through Group Life Insurance in
order for employers to build strong relationships with their employees and provide financial
security for their families.
Besides offering Group Life Insurance, AIA also provides comprehensive provident
fund management services to corporate clients ranging from large multi-national and
domestic corporations to small and medium-sized companies.
Retirement Services
AIA has offered quality provident fund management services for corporate clients in
Thailand since 1996, with strong support from its affiliate AIA Pension and Trustee Co., Ltd.
(AIAPT). AIAPT specializes in trustee and retirement services, and provides various pension
products, trustee and administration services in Hong Kong.
Provident Fund Management Service
a. Provident Fund Balance Inquiry
b. Asia Benefit Insight – Quarterly e-Newsletter
AIA Thailand‟s Corporate Solutions - Pension Department has been in operation since
January 1997 after obtaining the requisite license from the Ministry of Finance to provide
Provident Fund management services. The Pensions Department provides comprehensive
provident fund management services to corporate clients ranging from large multi-national
and domestic corporations to small and medium-sized companies.
The total pension assets under management (AUM), as of 31 December 2010, exceed 18
billion baht, covering more than 750 employers and more than 103,000 members.

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About Corporate Solutions of the AIA Group
Corporate Solutions (CS) is a division of the AIA Group. CS provides employee benefits,
credit life and pension services to corporate clients in Asia, which range from small and
medium sized local enterprises to multinational companies. CS‟ teams of specialists in each
country are well trained to deliver top quality services and benefits solutions to customers.
CS also provides insurance solutions to banks, financial institutions and other groups to cover
their customers' or members' needs.
*The range of products and services available in each jurisdiction may vary. Products and
services may be offered by various companies within the AIA group.
Employee Benefits
Corporate Solutions is a division of the AIA Group. It provides employee benefits,
credit life and pension services to corporate clients in Asia, which range from small and
medium sized local enterprises to multinational companies. AIA‟s Corporate Solutions
specialists in each country are well trained to deliver top quality services and benefits
solutions to customers. The division also provides insurance solutions to banks, financial
institutions and other groups to cover their customers' or members' needs.
AIA Thailand Employee Benefits -Group Insurance has over 50 years of experience
in providing group insurance services. We are also a pioneer in group insurance services,
offering the industry's first multinational benefit pool services in 1953. Our group insurance
experts draw on local and international experience to develop comprehensive solutions for
customers which meet the needs to motivate employees while managing costs
Whether you are a small to medium sized company or a multinational organization,
we work with you to design and implement a proper program that can provide the coverage,
flexibility and cost-efficiency to maximize your employee benefit welfare.
Credit Life Insurance
AIA provides Credit Life Insurance, which is designed specifically to repay mortgage
debt in the event of the death of the borrower. These policies differ from traditional life
insurance policies in that, for a traditional policy, the death benefit is paid out when the
borrower dies; however, a mortgage life insurance policy doesn't pay unless the borrower
dies while the mortgage itself is still in existence.
For more information, please contact
Tel: 0 2634 8888 ext. 7750, 7956 and 7782
Worksite Marketing Products Worksite Marketing is defined as a voluntary insurance
program for employees at the worksite through payroll deduction. While this will reduce the
cost to the employer, it creates financial strength for the employee‟s family.

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Corporate Income Tax
Corporate Income Tax is paid in Thailand by companies and partnerships established
under Thai laws are subject to income tax on income earned from sources within and outside
of Thailand. The juristic companies and partnerships for income tax purposes include, but are
not limited to:
....
Limited companies.
Registered ordinary and limited liability partnerships.
Joint ventures.
Foundations and associations
A branch of a foreign corporation earning from sources within Thailand.
Corporate Income Tax is imposed on the net profits as per the generally accepted accounting
principles and according o the conditions described in the Revenue Code of Thailand.
Corporate Taxpayer shall bear in mind that:

Every return must be accompanied by audited financial statement.
Pay 50 percent of the estimated annual income tax by the end of the eighth month.
Failure to pay the estimated tax the taxpayer is fined the amount of 20 % of the deficit.

However the Corporate gets some kind of exemption on dividend

Dividends received by Thai companies or foreign companies carrying on business in
Thailand are taxable as ordinary income. It is entitled to include in its taxable income only
one-half of the dividends received from another Thai company, provided that shares have
been held for a period of at least three months before and three months (HOLDING
PERIOD) after receipt of such dividends.
A Thai company will be EXEMPT from taxation on all dividends received from another
Thai company if the recipient company holds at least 25% of the total shares with voting
rights in the paying company and has so held such shares in compliance with the holding
period, and the paying company does not hold any shares of the recipient company, either
directly or indirectly.

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Thai companies listed on the Stock Exchange of Thailand are exempt from taxation on all
dividends received from other Thai companies if they merely comply with the defined
holding period.

If the Corporate taxpayer fails to file a tax return, late filing or filing a return containing false
or inadequate information may subject the taxpayer to various penalties. Failure to file a
return, and sub-sequent non-compliance with an order to pay the tax assessed, may result in a
penalty equal to twice the amount of tax due. Penalties are due within 30 days of assessment.
An annual income tax return must be filed within 150 days after the end of each accounting
period, and must be accompanied by audited financial statements.

INCOME TAX
Income under this head includes:

gross income from sale or disposal of petroleum,
gross income arising from transfer of any property
Any other income arising from conducting petroleum business.
value of petroleum delivered as a royalty payment to the government

DOUBLE TAX TREATIES
Petroleum income tax is charged on net profit at the rate of 50% after allowing deductions.
The tax treaties entered by the Thai Government are mainly concerned with the avoidance of
double taxation. The principle of Double Taxation Avoidance is that a person will not be
subjected to tax in another country where he resides if he is already paid the tax in the
country where he earns the income. It saves the person from paying tax twice. The treaty
aims at providing for cooperation between governments in preventing the evasion of taxes.
The scope of the Thai tax treaties covers taxes on income and on the capital of individual and
juristic entities. The provisions of these tax treaties minimize or exempt certain types of
income from taxation.

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VALUE ADDED TAX IN THAILAND
The Value Added Tax (VAT) is generally imposed to goods and services supplied in or
imported into Thailand. VAT includes municipal tax, which is charged at the rate of oneninth of the VAT rate. Under the tax regime, value added at every stage of the production
process is subject to tax. This tax affects: Producers, providers of services, wholesalers,
retailers, exporters and importers. A zero per cent rate applies to certain businesses, for
example, the Export of Goods or Services, international transportation by sea or air, and the
sale of goods and services to United Nations-related organizations.

The trader will charge VAT on the sale of goods or provision of services to the consumer.
The businesses which are excluded from VAT subject to specific business tax, businesses
necessary for maintenance of life and social welfare (i.e. health care services, educational
services, domestic transportation, sale of unprocessed agricultural products), cultural
services, religious and charitable services. Traders who do only zero-rate supply business will
not be required to collect VAT on their supplies, but can refund all VAT paid for purchase of
goods and services from others. Services provided by traders residing abroad and utilized in
Thailand are regarded as being rendered in Thailand and subject to VAT.

The VAT payer is required to file a monthly VAT return and pay the tax monthly, on or
before the fifteenth day of the following month.

Failure to register as a VAT payer, file a VAT return, or issue a tax invoice to a customer, is
subject to a penalty of twice the amount of the tax due. A monthly surcharge of certain
percentage for failure to pay the VAT is levied on the tax due. In addition, punishment for
noncompliance with VAT regulations allows for a maximum punishment of imprisonment up
to seven years and a fine of up to Baht 200,000.

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SPECIFIC BUSINESS TAX
This tax is imposed on certain types of businesses whose value added is difficult to define
such as banking, finance, life insurance, pawnshops, and real estate. Such businesses are
considered to be outside the VAT system and therefore are not subject to VAT. Specific
business tax is computed on monthly gross receipts which do not include municipal tax.

MUNICIPAL TAX IN THAILAND
When specific business tax is paid, municipal tax is paid at the rate specified by the
Government is imposed thereon. When VAT is paid, one-ninth of its rate goes to municipal
tax.

STAMP DUTY
Stamp duty can be imposed on the instruments listed in the Stamp Duty Schedule of the
Revenue Code at different rates specified therein. The instruments are such as promissory
notes, bills of exchange, powers of attorney, letters of credit etc. If the instrument is executed
in Thailand, the stamp duty is due within 15 days after the execution date. However, if the
instrument is executed outside Thailand, the stamp duty is due within 30 days after arrival of
the instrument in Thailand.EXCISE TAX This tax is imposed mainly on luxury items such
as gasoline and petroleum products, tobacco, liquor, soft drinks, playing cards, crystal glasses
etc. Excise tax will be computed according to the Excise Tax Tariff on an ad valorem basis or
at a specific rate, whichever is higher. All goods subject to excise tax also remain subject to
VAT. The excise tax is collected by the Excise Department and usually imposed at the time
of delivery of the goods from factories.

CUSTOMS DUTY
Customs duty is mainly imposed on import and some export goods specified in the Customs
Tariff statute. Exported goods that are subject to customs duty include rice, rubber, leather,
and teak. In general, the invoice price is the basis for computation of duty and normally
applied to CIF (Cost, Insurance, and Freight) value for import and FOB (Free On Board) for
export.

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Thailand being a member country of the General Agreement on Tariffs and Trade (GATT)
and the World Trade Organization (WTO) adopts practices and standards in accordance with
the GATT codes in determining customs price.

COMPANY TAX : THAI & FOREIGN
THAI COMPANY
A Thai company generally pays tax at 30% of net profit. However, some types of company
are entitled to a rate reduction.

RATES:

SMALL BUSINESS WITH PAID-UP CAPITAL LESS THAN 5 MILLION BAHT
25% of net profit < 300 million baht for 5 consecutive accounting periods starting from 6th
September B.E.2545. 25% of net profit 1-3 million baht

COMPANY REGISTERED IN THE STOCK EXCHANGE OF THAILAND (SET)
20% of net profit < 1million baht ,15% of net profit< 1 million baht starting from 1st
January B.E.2547. Newly registered company in the Stock Exchange of Thailand (SET)
and Market for Alternative Investment (MAI).

3

YEARS

STARTING

FROM

6TH

SEPTEMBER

B.E.2545

25% of net profit for newly registered company in SET for 5 consecutive accounting
periods. 20% of net profit for newly registered company in MAI for 5 consecutive
accounting periods.

BANGKOK

BANKING

FACILITY

AND

REGIONAL

OPERATING

HEADQUARTERS
10% of net profit from qualified income

Project Feasibility Study and Evaluation

275

ASSOCIATION AND FOUNDATION

2% or 10% on gross receipts

FOREIGN COMPANY
A foreign company carrying on business in Thailand, whether it has a branch, an office, an
employee or an agent in Thailand shall pay 30% tax only on profit deriving from business in
Thailand. However, international transportation company shall pay tax at the rate of 3% on
gross receipts.

FOREIGN COMPANY ABROAD
A foreign company that does not carry on business in Thailand will be subject to withholding
tax on certain categories of income derived from Thailand. The withholding tax rates may be
further reduced or exempted depending on types of income under the provision of Double
Taxation

Agreement.

RATES:
Remittance of profits

10%

Dividends

10%

Other income such as interests, royalties, capital gains, rents and fees

15%

TAX TREATIES
Currently, Thailand has concluded tax treaty agreements with 49 countries: Armenia,
Australia, Austria, Bangladesh, Bahrain, Belgium, Bulgaria, Canada, China P.R., Cyprus,
Czech Republic, Denmark, Finland, France, Germany, Hungary, India, Indonesia, Israel,
Italy, Japan, Korea, Laos, Luxembourg, Malaysia, Mauritius, Nepal, the Netherlands, New
Zealand, Norway, Oman, Pakistan, the Philippines, Poland, Romania, Singapore, Slovenia,
South Africa, Spain, Srilanka, Sweden, Switzerland, Turkey, Ukraine, United Arab Emirates,
United Kingdom of Great Britain and Northern Ireland, United States of America,
Uzbekistan, and Vietnam

http://www.siam-legal.com/Business-in-Thailand/thailand-corporate-tax.php

Project Feasibility Study and Evaluation

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APPENDIX
2

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277

Cost of Goods Sold

Time
Beginning
Year 1
Year 2
Year 3
Year 4
Year 5

Increase 5%
Cash Receive
0

Cash Paid
5,225,055

11,152,386
15,995,386
15,530,388
16,624,886
18,909,386

10,154,341
13,837,412
11,068,331
10,095,673
13,148,366

(1+0.8)
-5,225,055
1
998,045
1.08
2,157,974
1.1664
4,462,057 1.259712
6,529,213 1.360489
5,761,020 1.4693281
Total

Time

-5,225,055
924,116
1,850,115
3,542,125
4,799,166
3,920,853
9,811,320

Increase 10%

Cash Receive

Cash Paid

(1+0.8)

Year 1

11,152,386

8,943,621

2,208,765

1.08

2045152.78

Year 2

15,995,386
15,530,388
16,624,886

14,086,993

1,908,393

1.1664

1,636,139

11,296,282

4,234,106

1.259712

3,361,170

10,298,581

18,909,386

13,435,453

6,326,305
5,473,933

1.36048896
1.46932808

4650023.03
3725466.82

Year 3
Year 4
Year 5

Total

Time
Beginning
year
year
year
year
year

1
2
3
4
5

15417952

Increase 15%
Cash
Receive
0

Cash Paid
5,225,055

-5,225,055

1

-5,225,055

11,152,386
15,995,386
15,530,388
16,624,886
18,909,386

9,094,964
14,336,579
11,524,241
10,501,489
13,722,541

2,057,422
1,658,807
4,006,147
6,123,397
5,186,846

1.08
1.1664
1.259712
1.36048896
1.46932808

1,905,020
1,422,160
3,180,209
4,500,880
3,530,080

(1+0.8)

Total

9,313,293

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278

The Expense

Increase 5%

Cash Receive Cash Paid
Beginning
0
5225055
11,152,386
8,825,868
Year 1
15,995,386
14,025,767
Year 2
15,530,388
11,029,007
Year 3
16,624,886
10,076,819
Year 4
13,054,249
18,909,386
Year 5

0
11,152,386
15995386
15530388

16,624,886
18,909,386

Cash Paid
5,225,055
8,733,403
13,806,796
10,934,690
9,984,791
12,957,764

-5,225,055
2,418,983
2,188,590
4,595,698
6,640,095
5,951,622

1
1.08
1.1664
1.259712
1.360489
1.469328
Total

-5,225,055
2,239,799
1,876,363
3,648,213
4,880,668
4,050,574
11,470,562

Increase 15%
Cash
Received

Beginning

1
-5225055
1.08 2154183.33
1.1664
1,688,631
1.259712
3,573,341
1.36048896 4813024.72
1.469328077 3984907.86
Total
10989033

Increase 10%
Cash
Receive

Beginning
Year 1
Year 2
Year 3
Year 4
Year 5

-5225055
2,326,518
1,969,619
4,501,381
6,548,067
5,855,137

Cash Paid
0

5,225,055

-5,225,055

1

-5,225,055

year 1

11,152,386

9,818,477

1,333,909

1.08

1,235,101

year 2

15,995,386

14,244,737

1,750,649

1.1664

1,500,899

year 3

15,530,388

11,123,325

4,407,063

1.259712

3,498,469

year 4

16,624,886

10,168,844

6,456,042

1.36048896

4,745,384

year 5

18,909,386

13,150,734

5,758,652

1.46932808

3,919,242

Total

9,674,039

Project Feasibility Study and Evaluation

279

Interest

Increase 5%

Cash Receive
Beginning
Year 1
Year 2
Year 3
Year 4
Year 5

Cash Paid
0
5225055

11,152,386
15,995,386
15,530,388
16,624,886
18,909,386

8,651,986
13,604,305
10,858,719
9,911,752
12,888,563

-5225055
1
2500400
1.08
2391081
1.1664
4671669
1.259712
6713134 1.36048896
6020823 1.46932808
Total

Cash Paid
5225055
8,663,031
13,620,785
10,877,066
9,930,740
12,915,848

0
11,152,386
15,995,386
15,530,388
16,624,886
18,909,386

-5225055
2,489,355
2,374,601
4,653,322
6,694,146
5,993,538

1
1.08
1.1664
1.259712
1.36048896
1.46932808
Total

-5225055
2304958.33
2,374,600
4,653,321
4920397.15
4079101.25
13107322.3

Interest 15%
Cash Receive

Beginning

11,880,643

Increase 10%
Cash
Receive

Beginning
Year 1
Year 2
Year 3
Year 4
Year 5

-5,225,055
2,315,185
2,049,967
3,708,521
4,934,354
4,097,671

Cash Paid

0

5,225,055

-5,225,055

1

-5,225,055

year 1

11,152,386

8,674,077

2,478,309

1.08

2,294,731

year 2

15,995,386

13,637,265

2,358,121

1.1664

2,021,709

year 3

15,530,388

10,895,413

4,634,975

1.259712

3,679,393

year 4

16,624,886

9,949,727

6,675,159

1.360489

4,906,441

year 5

18,909,386

12,943,133

5,966,253

1.469328

4,060,532

Total

11,737,750

Project Feasibility Study and Evaluation

280

Sale

Beginning
Year 1
Year 2
Year 3
Year 4
Year 5

Decrease 5%
Cash Receive Cash Paid
0
5,225,055
10,719,986
8,640,941
15,320,836
13,587,826

-5,225,055
2,079,045
1,733,010

1
1.08
1.1664

-5,225,055
1,925,042
1,485,777

10,840,372
9,892,765
12,861,278

4,038,716
6,026,096
5,227,858

1.259712
1.360489
1.469328
Total

3,206,063
4,429,360
3,557,992
9,379,179

1
1.08
1.1664
1.259712
1.36048896
1.46932808

-5225055
1524671.3
907,459
2,689,040
3910411
2999743.94

14,879,088
15,918,861
18,089,136

Decrease 10%
Cash
Receive

Beginning
Year 1
Year 2
Year 3
Year 4
Year 5

0
10,287,586
14,646,286
14,227,788
15,212,836
17,268,886

Cash Paid
5225055
8,640,941
13,587,826
10,840,372
9,892,765
12,861,278

-5225055
1,646,645
1,058,460
3,387,416
5,320,071
4,407,608

Total

Decrease 15%
Cash
Receive

Beginning

6806270

Cash Paid
0

5,225,055

-5,225,055

1

-5,225,055

year 1

9,855,186

8,640,941

1,214,245

1.08

1,124,301

year 2

13,971,736

13,587,826

383,910

1.1664

329,141

year 3

13,576,488

10,840,372

2,736,116

1.259712

2,172,017

year 4

14,506,811

9,892,765

4,614,046

1.360489

3,391,462

year 5

16,448,636

12,861,278

3,587,358

1.4693281

2,441,496

Total

4,233,361

Project Feasibility Study and Evaluation

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APPENDIX
3

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282

อัตราค่ าไฟฟ้ า
การไฟฟ้าส่ วนภูมิภาค
ประเภทที่ 1 บ้ านอยู่อาศัย
สาหรับการใช้ไฟฟ้ าภายในบ้านเรื อนที่อยูอ่ าศัย ตลอดจนบริ เวณที่เกี่ยวข้อง รวมทั้งวัด สานักสงฆ์ และสถาน
ประกอบศาสนกิจ ของทุกศาสนา โดยต่อผ่านเครื่ องวัดไฟฟ้ าเครื่ องเดียว
1.1 อัตราปกติ
ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/หน่วย)

(บาท/เดือน)
8.19

1.1.1 ใช้ พลังงานไฟฟ้า ไม่ เกิน 150 หน่ วยต่ อเดือน
5 หน่วยแรก

(หน่วยที่ 0 - 5)

0

10 หน่วยต่อไป

(หน่วยที่ 6 - 15)

1.3576

10 หน่วยต่อไป

(หน่วยที่ 16 - 25)

1.5445

10 หน่วยต่อไป

(หน่วยที่ 26 - 35)

1.7968

65 หน่วยต่อไป

(หน่วยที่ 36 - 100)

2.1800

50 หน่วยต่อไป

(หน่วยที่ 101 - 150)

2.2734

250 หน่วยต่อไป

(หน่วยที่ 151 - 400)

2.7781

เกิน 400 หน่วยขึ้นไป

หน่วยที่ 401 เป็ นต้นไป)

2.9780
40.90

1.1.2 ใช้ พลังงานไฟฟ้า เกิน 150 หน่ วยต่ อเดือน
150 หน่วยแรก

(หน่วยที่ 0 - 150)

1.8047

250 หน่วยต่อไป

(หน่วยที่ 151 - 400)

2.7781

เกิน 400 หน่วยขึ้นไป

(หน่วยที่ 401 เป็ นต้นไป)

2.9780

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283

1.2 อัตราตามช่ วงเวลาของการใช้ (Time of Use Rate : TOU)
ค่ าพลังงานไฟฟ้า (บาท/หน่วย)

ค่ าบริการ

Peak

Off Peak

(บาท/เดือน)

1.1.2 แรงดัน 22-33 กิโลโวลท์

3.6246

1.1914

228.17

1.2.2 แรงดันต่ากว่า 22 กิโลโวลท์

4.3093

1.2246

57.95

Peak

:

วันจันทร์

-ศุกร์

09.00

น.

-

22.00

น.

Off Peak : วันจันทร์ -ศุกร์ 22.00 น. - 09.00 น. และวันเสาร์ วันอาทิตย์ วันหยุดราชการตามปกติ (ไม่รวม
วันหยุดชดเชย) ทั้งวัน
หมายเหตุ
1. ผูใ้ ช้ไฟฟ้ าที่ติดตั้งเครื่ องวัดไม่เกิน 5 แอมป์ 220 โวลท์ 1 เฟส 2 สาย จะจัดเข้าประเภทที่ 1.1.1 แต่
หากมีการใช้ไฟฟ้ าเกิน 150 หน่วยติดต่อกัน 3 เดือน ในเดือนถัดไปจะจัดเข้าประเภทที่ 1.1.2 และ
เมื่อใดที่การใช้ไฟฟ้ าไม่เกิน 150 หน่วยติดต่อกัน 3 เดือน ในเดือนถัดไป จะจัดเข้าประเภทที่ 1.1.1
2. ผูใ้ ช้ไฟฟ้ าที่ติดตั้งเครื่ องวัดเกิน 5 แอมป์ 220 โวลท์ 1 เฟส 2 สาย ให้ใช้อตั ราประเภทที่ 1.1.2
3. ประเภทที่ 1.2 กรณี ติดตั้งเครื่ องวัดไฟฟ้ าทางด้านแรงต่าของหม้อแปลง ซึ่งเป็ นสมบัติของผูใ้ ช้ไฟฟ้ า
ให้คานวณหน่วยคิดเงินเพิ่มขึ้นอีกร้อยละ 2 เพื่อครอบคลุมการสู ญเสี ยในหม้อแปลงไฟฟ้ า ซึ่งมิได้
วัดรวมไว้ดว้ ย
4. ประเภทที่ 1.2 เป็ นอัตราเลือก เมื่อใช้แล้วจะกลับไปใช้อตั ราประเภทที่ 1.1 ไม่ได้ ทั้งนี้ ผูใ้ ช้ไฟฟ้ า
จะต้องชาระค่าเครื่ องวัด TOU และหรื อค่าใช้จ่ายอื่น ตามที่การไฟฟ้ าส่ วนภูมิภาคกาหนด

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284

ประเภทที่ 2 กิจการขนาดเล็ก
สาหรับการใช้ไฟฟ้ าเพื่อประกอบธุ รกิจ ธุ รกิจรวมกับบ้านอยูอ่ าศัย อุตสาหกรรม ส่ วนราชการที่มีลกั ษณะ
เป็ นอุตสาหกรรม รัฐวิสาหกิจ หรื ออื่นๆ ตลอดจนบริ เวณที่เกี่ยวข้อง ซึ่ งมีความต้องการพลังไฟฟ้ าเฉลี่ยใน
15 นาทีสูงสุ ดต่ากว่า 30 กิโลวัตต์ โดยต่อผ่านเครื่ องวัดไฟฟ้ าเครื่ องเดียว
2.1 อัตราปกติ

2.1.1 แรงดัน 22-33 กิโลโวลท์

ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/หน่วย)

(บาท/เดือน)

2.4649

228.17

2.1.2 แรงดันต่ากว่า 22 กิโลโวลท์

40.90

- 150 หน่วยแรก (หน่วยที่ 0 - 150)

1.8047

- 250 หน่วยต่อไป (หน่วยที่ 151 - 400)

2.7781

- เกิน 400 หน่วยขึ้นไป (หน่วยที่ 401 เป็ นต้นไป)

2.9780

2.2 อัตราตามช่ วงเวลาของการใช้ (Time of Use Rate : TOU)
ค่ าพลังงานไฟฟ้า (บาท/หน่วย)

ค่ าบริการ

Peak

Off Peak

(บาท/เดือน)

1.1.2 แรงดัน 22-33 กิโลโวลท์

3.6246

1.1914

228.17

1.2.2 แรงดันต่ากว่า 22 กิโลโวลท์

4.3093

1.2246

57.95

Peak

:

วันจันทร์

-ศุกร์

09.00

น.

-

22.00

น.

Off Peak : วันจันทร์ -ศุกร์ 22.00 น. - 09.00 น. และวันเสาร์ วันอาทิตย์ วันหยุดราชการตามปกติ (ไม่รวมวันหยุด
ชดเชย) ทั้งวัน
หมายเหตุ
1. ประเภทที่ 2.2 กรณี ติดตั้งเครื่ องวัดไฟฟ้ าทางด้านแรงต่าของหม้อแปลง ซึ่งเป็ นสมบัติของผูใ้ ช้ไฟฟ้ า
ให้คานวณหน่วยคิดเงินเพิม่ ขึ้นอีกร้อยละ 2 เพื่อครอบคลุมการสู ญเสี ยในหม้อแปลงไฟฟ้ า ซึ่งมิได้
วัดรวมไว้ดว้ ย

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285

2. ประเภทที่ 2.2 เป็ นอัตราเลือก เมื่อใช้แล้วจะกลับไปใช้อตั ราประเภทที่ 2.1 ไม่ได้ ทั้งนี้ ผูใ้ ช้ไฟฟ้ า
จะต้องชาระค่าเครื่ องวัด TOU และหรื อค่าใช้จ่ายอื่นตามที่การไฟฟ้ าส่ วนภูมิภาคกาหนด
3. เดือนใดมีความต้องการพลังไฟฟ้ าตั้งแต่ 30 กิโลวัตต์ข้ ึนไป จะจัดเข้าอยูใ่ นประเภทที่ 3-5 แล้วแต่
กรณี

ประเภทที่ 3 กิจการขนาดกลาง
สาหรับการใช้ไฟฟ้ าเพื่อประกอบธุ รกิจ อุตสาหกรรม ส่ วนราชการที่มีลกั ษณะเป็ นอุตสาหกรรม รัฐวิสาหกิจ
ตลอดจนบริ เวณที่เกี่ยวข้อง ซึ่ งมีความต้องการพลังไฟฟ้ าเฉลี่ยใน 15 นาทีสูงสุ ด ตั้งแต่ 30 กิโลวัตต์ แต่ไม่ถึง
1,000 กิโลวัตต์ และมีปริ มาณการใช้พลังงานไฟฟ้ าเฉลี่ย 3 เดือน ไม่เกิน 250,000 หน่วยต่อเดือน โดยต่อผ่าน
เครื่ องวัดไฟฟ้ าเครื่ องเดียว
3.1 อัตราปกติ
ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/หน่วย)

(บาท/เดือน)

3.1.1 แรงดันตั้งแต่ 69 กิโลโวลท์ข้ ึนไป

175.70

1.6660

3.1.2 แรงดัน 22-33 กิโลโวลท์

196.26

1.7034

3.1.3 แรงดันต่ากว่า 22 กิโลโวลท์

221.50

1.7314

3.2 อัตราตามช่ วงเวลาของการใช้ (Time of Use Rate : TOU)
ค่ าความต้ องการพลังไฟฟ้า ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/กิโลวัตต์)

(บาท/หน่วย)

(บาท/เดือน)

Peak

Peak

Off Peak

2.6136

1.1726

228.17

3.2.1 แรงดันตั้งแต่ 69 กิโลโวลท์ข้ ึน 74.14
ไป
3.2.2 แรงดัน 22-33 กิโลโวลท์

132.93

2.6950

1.1914

228.17

3.2.3 แรงดันต่ากว่า 22 กิโลโวลท์

210.00

2.8408

1.2246

228.17

Peak

:

วันจันทร์

-ศุกร์

09.00

น.

-

22.00

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น.

286

Off Peak : วันจันทร์ -ศุกร์ 22.00 น. - 09.00 น. และวันเสาร์ วันอาทิตย์ วันหยุดราชการตามปกติ(ไม่รวมวันหยุด
ชดเชย) ทั้งวัน

อัตราขั้นต่า : ค่าไฟฟ้ าต่าสุ ดต้องไม่ต่ากว่าร้อยละ 70 ของค่าความต้องการพลังไฟฟ้ าสู งสุ ดในรอบ 12 เดือน
ที่ผา่ นมาสิ้ นสุ ดในเดือนปั จจุบนั

หมายเหตุ
1. กรณี ติดตั้งเครื่ องวัดไฟฟ้ าทางด้านแรงต่าของหม้อแปลงซึ่ งเป็ นสมบัติของ ผูใ้ ช้ไฟฟ้ า ให้คานวณ
กิโลวัตต์ และหน่วยคิดเงินเพิ่มขึ้นอีกร้อยละ 2 เพื่อครอบคลุมการสู ญเสี ยในหม้อแปลงไฟฟ้ า ซึ่ง
มิได้วดั รวมไว้ดว้ ย
2. ประเภทที่ 3.2 เป็ นอัตราบังคับสาหรับผูใ้ ช้ไฟฟ้ าประเภทที่ 3 เป็ นครั้งแรก ตั้งแต่ค่าไฟฟ้ าเดือน
ตุลาคม 2543
3. ประเภทที่ 3.2 เป็ นอัตราเลือกสาหรับผูใ้ ช้ไฟฟ้ ารายเดิม เมื่อใช้แล้วจะกลับไปใช้อตั ราประเภทที่ 3.1
ไม่ได้ ทั้งนี้ ผูใ้ ช้ไฟฟ้ าจะต้องชาระค่าเครื่ องวัด TOU และหรื อค่าใช้จ่ายอื่นตามที่การไฟฟ้ าส่ วน
ภูมิภาคกาหนด
4. เดือนใดความต้องการพลังไฟฟ้ าไม่ถึง 30 กิโลวัตต์ ค่าไฟฟ้ ายังคงคานวณตามอัตราดังกล่าว หาก
ความต้องการพลังไฟฟ้ าไม่ถึง 30 กิโลวัตต์ ติดต่อกันเป็ นเวลา 12 เดือน และในเดือนถัดไปก็ยงั ไม่
ถึง 30 กิโลวัตต์อีก ให้เปลี่ยนประเภทผูใ้ ช้ไฟฟ้ า เป็ นประเภทที่ 2.1
ประเภทที่ 4 กิจการขนาดใหญ่
สาหรับการใช้ไฟฟ้ าเพื่อประกอบธุ รกิจ อุตสาหกรรม ส่ วนราชการ รัฐวิสาหกิจ ตลอดจนบริ เวณที่เกี่ยวข้อง
ซึ่งมีความต้องการพลังไฟฟ้ าเฉลี่ยใน 15 นาทีสูงสุ ดตั้งแต่ 1,000 กิโลวัตต์ข้ ึนไป หรื อมีปริ มาณการใช้
พลังงานไฟฟ้ าเฉลี่ย 3 เดือนเกิน 250,000 หน่วยต่อเดือน โดยต่อผ่านเครื่ องวัดไฟฟ้ าเครื่ องเดียว

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4.1 อัตราตามช่ วงเวลาของวัน (Time of Day Rate : TOD)
(บาท/ ค่ าพลังงานไฟฟ้า

ค่ าความต้ องการพลังไฟฟ้า
กิโลวัตต์)

(บาท/หน่วย)

Peak

Partial

Off Peak

4.1.1 แรงดันตั้งแต่ 69 กิโลโวลท์ข้ ึนไป

224.30

29.91

0

1.6660

4.2.2 แรงดัน 22-33 กิโลโวลท์

285.05

58.88

0

1.7034

4.2.3 แรงดันต่ากว่า 22 กิโลโวลท์

332.71

68.22

0

1.7314

Peak

:

เวลา

18.30

21.30

น.

ของทุกวัน

Partial : เวลา 08.00 – 18.30 น. ของทุกวัน (ค่าความต้องการพลังไฟฟ้ า คิดเฉพาะส่ วนที่เกิน Peak)
Off Peak : เวลา 21.30 – 08.00 น. ของทุกวัน
4.2 อัตราตามช่ วงเวลาของการใช้ (Time of Use Rate : TOU)
ค่ าความต้ องการพลังไฟฟ้า ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/กิโลวัตต์)

(บาท/หน่วย)

(บาท/เดือน)

Peak

Peak

Off Peak

2.6136

1.1726

228.17

4.2.1 แรงดันตั้งแต่ 69 กิโลโวลท์ข้ ึน 74.14
ไป
4.2.2 แรงดัน 22-33 กิโลโวลท์

132.93

2.6950

1.1914

228.17

4.2.3 แรงดันต่ากว่า 22 กิโลโวลท์

210.00

2.8408

1.2246

228.17

Peak

:

วันจันทร์

-ศุกร์

09.00

น.

-

22.00

น.

Off Peak : วันจันทร์ -ศุกร์ 22.00 น. - 09.00 น. และวันเสาร์ วันอาทิตย์ วันหยุดราชการตามปกติ (ไม่รวมวันหยุด
ชดเชย) ทั้งวัน
อัตราขั้นต่า : ค่าไฟฟ้ าต่าสุ ดต้องไม่ต่ากว่าร้อยละ 70 ของค่าความต้องการพลังไฟฟ้ าสู งสุ ดในรอบ 12 เดือน
ที่ผา่ นมาสิ้ นสุ ดในเดือนปั จจุบนั

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288

หมายเหตุ
1. ประเภทที่ 4.2 เป็ นอัตราบังคับสาหรับผูใ้ ช้ไฟฟ้ ารายใหม่ หรื อผูใ้ ช้ไฟฟ้ าเดิมที่เคยใช้ TOU แล้ว
2. ประเภทที่ 4.2 เป็ นอัตราเลือกสาหรับผูใ้ ช้ไฟฟ้ ารายเดิมประเภทที่ 4.1 เมื่อใช้แล้วจะกลับไปใช้อตั รา
ประเภทที่ 4.1 ไม่ได้ ทั้งนี้ ผูใ้ ช้ไฟฟ้ าจะต้องชาระค่าเครื่ องวัด TOU และหรื อค่าใช้จ่ายอื่นตามที่การ
ไฟฟ้ าส่ วนภูมิภาคกาหนด
3. เดือนใดความต้องการพลังไฟฟ้ าไม่ถึง 1,000 กิโลวัตต์ หรื อการใช้ไฟฟ้ าเฉลี่ย 3 เดือนไม่เกิน
250,000 หน่วยต่อเดือน ค่าไฟฟ้ ายังคงคานวณตามอัตราดังกล่าว หากความต้องการพลังไฟฟ้ าไม่ถึง
30 กิโลวัตต์ ติดต่อกันเป็ นเวลา 12 เดือน และในเดือนถัดไปยังไม่ถึง 30 กิโลวัตต์อีก ให้เปลี่ยน
ประเภทผูใ้ ช้ไฟฟ้ าเป็ นประเภทที่ 2.1 หรื อ 6.1 แล้วแต่กรณี
ประเภทที่ 5 กิจการเฉพาะอย่าง
สาหรับการใช้ไฟฟ้ าเพื่อประกอบกิจการโรงแรม และกิจการให้เช่าพักอาศัย ตลอดจนบริ เวณที่เกี่ยวข้อง ซึ่ งมี
ความต้องการพลังไฟฟ้ าเฉลี่ยใน 15 นาทีสูงสุ ด ตั้งแต่ 30 กิโลวัตต์ข้ ึนไป โดยต่อผ่านเครื่ องวัดไฟฟ้ าเครื่ อง
เดียว
5.1 อัตราตามช่ วงเวลาของการใช้ (Time of Use Rate : TOU)
ค่ าความต้ องการพลังไฟฟ้า ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/กิโลวัตต์)

(บาท/หน่วย)

(บาท/เดือน)

Peak

Peak

Off Peak

2.6136

1.1726

228.17

4.2.1 แรงดันตั้งแต่ 69 กิโลโวลท์ข้ ึน 74.14
ไป
4.2.2 แรงดัน 22-33 กิโลโวลท์

132.93

2.6950

1.1914

228.17

4.2.3 แรงดันต่ากว่า 22 กิโลโวลท์

210.00

2.8408

1.2246

228.17

Peak

:

วันจันทร์

-ศุกร์

09.00

น.

-

22.00

น.

Off Peak : วันจันทร์ -ศุกร์ 22.00 น. - 09.00 น. และวันเสาร์ วันอาทิตย์ วันหยุดราชการตามปกติ (ไม่รวมวันหยุด
ชดเชย) ทั้งวัน

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5.2 อัตราปกติ (สาหรับผู้ใช้ ไฟฟ้าทีย่ งั ไม่ ได้ ติดมิเตอร์ TOU)
ค่ าความต้ องการพลังไฟฟ้า

ค่ าพลังงานไฟฟ้า

(บาท/กิโลวัตต์)

(บาท/หน่วย)

5.2.1 แรงดันตั้งแต่ 69 กิโลโวลท์ข้ ึนไป

220.56

1.666

5.2.2 แรงดัน 22-33 กิโลโวลท์

256.07

1.7034

5.2.3 แรงดันต่ากว่า 22 กิโลโวลท์

276.64

1.7314

อัตราขั้นต่า : ค่าไฟฟ้ าต่าสุ ดต้องไม่ต่ากว่าร้อยละ 70 ของค่าความต้องการพลังไฟฟ้ าสู งสุ ดในรอบ 12 เดือน
ที่ผา่ นมาสิ้ นสุ ดในเดือนปั จจุบนั
หมายเหตุ
1. กรณี ติดตั้งเครื่ องวัดไฟฟ้ าทางด้านแรงต่าของหม้อแปลงซึ่ งเป็ นสมบัติของ ผูใ้ ช้ไฟฟ้ า ให้คานวณ
กิโลวัตต์ และหน่วยคิดเงินเพิ่มขึ้นอีกร้อยละ 2 เพื่อครอบคลุมการสู ญเสี ยในหม้อแปลงไฟฟ้ า ซึ่ง
มิได้วดั รวมไว้ดว้ ย
2. ประเภทที่ 5.1 เป็ นอัตราบังคับและ 5.2 เป็ นอัตราสาหรับผูใ้ ช้ไฟฟ้ าที่ยงั ไม่ติดตั้งมิเตอร์ TOU
3. เดือนใดความต้องการพลังไฟฟ้ าสู งสุ ดไม่ถึง 30 กิโลวัตต์ ค่าไฟฟ้ ายังคงคานวณตามอัตราดังกล่าว
หากความต้องการพลังไฟฟ้ าไม่ถึง 30 กิโลวัตต์ ติดต่อกันเป็ นเวลา 12 เดือน และในเดือนถัดไปก็ยงั
ไม่ถึง 30 กิโลวัตต์อีก ให้เปลี่ยนประเภทผูใ้ ช้ไฟฟ้ า เป็ นประเภทที่ 2.1
ประเภทที่ 6 ส่ วนราชการ และองค์ กรทีไ่ ม่ แสวงหากาไร
สาหรับการใช้ไฟฟ้ าของหน่วยราชการ สานักงาน หรื อหน่วยงานอื่นใดของรัฐ หน่วยงานตามกฎหมายว่า
ด้วยระเบียบบริ หารราชการส่ วนท้องถิ่น ซึ่งมีปริ มาณการใช้พลังงานไฟฟ้ าเฉลี่ย 3 เดือนไม่เกิน 250,000
หน่วยต่อเดือน รวมถึงองค์กรที่ไม่ใช่ส่วนราชการ แต่มีวตั ถุประสงค์ในการให้บริ การ โดยไม่คิดค่าตอบแทน
แต่ไม่รวมหน่วยงานของรัฐวิสาหกิจ สถานทูต สถานที่ทาการของหน่วยราชการต่างประเทศ และสถานที่ทา
การขององค์กรระหว่างประเทศ โดยต่อผ่านเครื่ องวัดไฟฟ้ าเครื่ องเดียว
6.1 อัตราปกติ
ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/หน่วย)

(บาท/เดือน)

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6.1.1 แรงดันตั้งแต่ 69 กิโลโวลท์ข้ ึนไป

1.9712

228.17

6.1.2 แรงดัน 22-33 กิโลโวลท์

2.1412

228.17

6.1.3 แรงดันต่ากว่า 22 กิโลโวลท์

20.00

- 10 หน่วยแรก (หน่วยที่ 0 - 10)

1.3576

- เกิน10 หน่วยขึ้นไป (หน่วยที่ 11 เป็ นต้น 2.4482
ไป)
6.2 อัตราตามช่ วงเวลาของการใช้ (Time of Use Rate : TOU)
ค่ าความต้ องการพลังไฟฟ้า ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/กิโลวัตต์)

(บาท/หน่วย)

(บาท/เดือน)

Peak

Peak

Off Peak

2.6136

1.1726

228.17

6.2.1 แรงดันตั้งแต่ 69 กิโลโวลท์ข้ ึน 74.14
ไป
6.2.2 แรงดัน 22-33 กิโลโวลท์

132.93

2.6950

1.1914

228.17

6.2.3 แรงดันต่ากว่า 22 กิโลโวลท์

210.00

2.8408

1.2246

228.17

Peak

:

วันจันทร์

-ศุกร์

09.00

น.

-

22.00

น.

Off Peak : วันจันทร์ -ศุกร์ 22.00 น. - 09.00 น. และวันเสาร์ วันอาทิตย์ วันหยุดราชการตามปกติ (ไม่รวมวันหยุด
ชดเชย) ทั้งวัน
อัตราขั้นต่า : ค่าไฟฟ้ าต่าสุ ดต้องไม่ต่ากว่าร้อยละ 70 ของค่าความต้องการพลังไฟฟ้ าสู งสุ ดในรอบ 12 เดือน
ที่ผา่ นมาสิ้ นสุ ดในเดือนปั จจุบนั
หมายเหตุ
1. วัด สถานประกอบศาสนกิจ ที่คิดอัตราประเภทบ้านอยูอ่ าศัย หากมีการใช้ไฟฟ้ าตั้งแต่ 350 หน่วย
ติดต่อกัน 3 เดือน ในเดือนถัดไปจะจัดเข้าประเภทที่ 6.1 และเมื่อใดที่การใช้ไฟฟ้ าไม่ถึง 350 หน่วย
ติดต่อกัน 3 เดือน ในเดือนถัดไปจะจัดเข้าประเภทที่ 1
2. กรณี ติดตั้งเครื่ องวัดไฟฟ้ าทางด้านแรงต่า ของหม้อแปลงซึ่งเป็ นสมบัติของผูใ้ ช้ไฟฟ้ า ให้คานวณ
กิโลวัตต์ และหน่วยคิดเงินเพิ่มขึ้นอีกร้อยละ 2 เพื่อครอบคลุมการสู ญเสี ยในหม้อแปลงไฟฟ้ า ซึ่ง
มิได้วดั รวมไว้ดว้ ย
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291

3. ประเภทที่ 6.2 เป็ นอัตราเลือก เมื่อใช้แล้วจะกลับไปใช้อตั ราประเภทที่ 6.1 ไม่ได้ ทั้งนี้ ผูใ้ ช้ไฟฟ้ า
จะต้องชาระค่าเครื่ องวัด TOU และหรื อค่าใช้จ่ายอื่นตามที่การไฟฟ้ าส่ วนภูมิภาคกาหนด
ประเภทที่ 7 สู บนา้ เพือ่ การเกษตร
สาหรับการใช้ ไฟฟ้ากับเครื่องสู บนา้ เพือ่ การเกษตรของหน่ วยราชการ สหกรณ์ เพือ่ การเกษตร กลุ่มเกษตรกร
ทีจ่ ดทะเบียนจัดตั้งกลุ่มเกษตรกร โดยต่ อผ่านเครื่องวัดไฟฟ้ าเครื่องเดียว
7.1 อัตราปกติ
ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/หน่วย)

(บาท/เดือน)
115.16

100 หน่วยแรก (หน่วยที่ 0-100)

0.6452

เกิน 100 หน่วยขึ้นไป (หน่วยที่ 101 เป็ นต้นไป)

1.7968

7.2 อัตราตามช่ วงเวลาของการใช้ (Time of Use Rate : TOU)
ค่ าความต้ องการพลังไฟฟ้า ค่ าพลังงานไฟฟ้า

ค่ าบริการ

(บาท/กิโลวัตต์)

(บาท/หน่วย)

(บาท/เดือน)

Peak

Peak

Off Peak

7.2.1 แรงดัน 22-33 กิโลโวลท์

132.93

2.6950

1.1914

228.17

7.2.2 แรงดันต่ากว่า 22 กิโลโวลท์

210.00

2.8408

1.2246

228.17

Peak

:

วันจันทร์

-ศุกร์

09.00

น.

-

22.00

น.

Off Peak : วันจันทร์ -ศุกร์ 22.00 น. - 09.00 น. และวันเสาร์ วันอาทิตย์ วันหยุดราชการตามปกติ (ไม่รวมวันหยุด
ชดเชย) ทั้งวัน
อัตราขั้นต่า : ค่าไฟฟ้ าต่าสุ ดต้องไม่ต่ากว่าร้อยละ 70 ของค่าความต้องการพลังไฟฟ้ าสู งสุ ดในรอบ 12 เดือน
ที่ผา่ นมาสิ้ นสุ ดในเดือนปั จจุบนั

Project Feasibility Study and Evaluation

292

หมายเหตุ
1. กรณี ติดตั้งเครื่ องวัดไฟฟ้ าทางด้านแรงต่าของหม้อแปลงซึ่ งเป็ นสมบัติของ ผูใ้ ช้ไฟฟ้ า หรื อหม้อ
แปลงของการไฟฟ้ าส่ วนภูมิภาค (เฉพาะที่ติดตั้งเครื่ องวัดไฟฟ้ าทางด้านแรงต่าประกอบ ซี.ที.) ให้
คานวณกิโลวัตต์ และหน่วยคิดเงินเพิ่มขึ้นอีกร้อยละ 2 เพื่อครอบคลุมการสู ญเสี ยในหม้อแปลง
ไฟฟ้ าซึ่งมิได้วดั รวมไว้ดว้ ย
2. ประเภทที่ 7.2 เป็ นอัตราเลือก เมื่อใช้แล้วจะกลับไปใช้อตั ราประเภทที่ 7.1 ไม่ได้ ทั้งนี้ ผูใ้ ช้ไฟฟ้ า
จะต้องชาระค่าเครื่ องวัด TOU และหรื อค่าใช้จ่ายอื่นตามที่การไฟฟ้ าส่ วนภูมิภาคกาหนด

ประเภทที่ 8 ไฟฟ้าชั่วคราว
สาหรับการใช้ไฟฟ้ าของหน่วยราชการ หรื อหน่วยงานอื่นใดของรัฐ หน่วยงานตามกฎหมายว่าด้วยระเบียบ
บริ หารราชการส่ วนท้องถิ่น รัฐวิสาหกิจ และ เอกชน เพื่องานก่อสร้าง ของสานักงานทะเบียนส่ วนท้องถิ่น
และการใช้ไฟฟ้ าที่ยงั ปฏิบตั ิไม่ถูกต้องตามระเบียบของการไฟฟ้ าส่ วนภูมิภาค โดยต่อผ่านเครื่ องวัดไฟฟ้ า
เครื่ องเดียว
ค่าพลังงานไฟฟ้ า (ทุกระดับแรงดัน)

หน่วยละ

4.3093

บาท

หมายเหตุ
ผูใ้ ช้ไฟฟ้ าที่ใช้อตั ราประเภทนี้ หากมีความประสงค์จะขอเปลี่ยนแปลงการใช้ไฟฟ้ าเป็ นอย่างอื่น หรื อการ
ไฟฟ้ าฯ ได้ตรวจพบว่า ได้เปลี่ยนแปลงการใช้ไฟฟ้ าเป็ นอย่างอื่นแล้ว เช่น เพื่อประกอบธุ รกิจ หรื อ
อุตสาหกรรม หรื อบ้านอยูอ่ าศัย และ ฯลฯ จะต้องยืน่ คาร้องขอใช้ไฟฟ้ าถาวรต่อการไฟฟ้ าฯ ในท้องถิ่นนั้น
พร้อมกับเดินสาย และติดตั้งอุปกรณ์ภายในให้เรี ยบร้อยถูกต้องตามมาตรฐาน และชาระเงินค่าธรรมเนียม
การใช้ไฟฟ้ าแบบไฟถาวรให้ครบถ้วน ตามหลักเกณฑ์ของการไฟฟ้ าส่ วนภูมิภาค
ข้ อกาหนดเกี่ยวกับอัตราค่ าไฟฟ้ า
1. การไฟฟ้ าส่ วนภูมิภาคจะเรี ยกเก็บค่าเพาเวอร์ แฟคเตอร์ กับผูใ้ ช้ไฟฟ้ าประเภทที่ 3 , 4 และ 5 ที่มี
เพาเวอร์แฟคเตอร์ แลค (Lag) เฉพาะเดือนที่มีความต้องการพลังไฟฟ้ ารี แอคตีฟเฉลี่ยใน 15 นาทีที่
สู งสุ ดเกินกว่าร้อยละ 61.97 ของความต้องการพลังไฟฟ้ าแอคตีฟเฉลี่ย ใน 15 นาทีที่สูงสุ ดเมื่อคิด
Project Feasibility Study and Evaluation

293

เป็ นกิโลวัตต์แล้ว โดยส่ วนที่เกินจะต้องเสี ยค่าเพาเวอร์ แฟคเตอร์ ในอัตรากิโลวาร์ (KVAR) ละ
14.02 บาท (เศษของกิโลวาร์ ถ้าไม่ถึง 0.5 กิโลวาร์ ตดั ทิ้ง ตั้งแต่ 0.5 กิโลวาร์ ข้ ึนไป คิดเป็ น 1 กิโล
วาร์)
2. ผ่อนผันการเรี ยกเก็บค่าไฟฟ้ าอัตราขั้นต่า ตามมติคณะรัฐมนตรี วนั ที่ 16 กุมภาพันธ์ 2542 จนถึง
เดือน กันยายน 2545
3. ค่าไฟฟ้ าที่เรี ยกเก็บตามอัตราข้างต้น เป็ นอัตราที่เรี ยกเก็บรายเดือน ยังไม่รวมภาษีมูลค่าเพิ่ม
4. หากค่าใช้จ่ายที่ไม่อยูใ่ นความควบคุมของการไฟฟ้ าเปลี่ยนแปลง จะมีการปรับค่าพลังงานไฟฟ้ าต่อ
หน่วย ตามสู ตรการปรับอัตราค่าไฟฟ้ า โดยอัตโนมัติ (Ft) โดยอัตราการปรับ (ค่า Ft) จะแสดงอยูใ่ น
ใบเสร็ จรับเงินค่าไฟฟ้ า
http://www.eppo.go.th/power/pw-Rate-PEA.htm

Project Feasibility Study and Evaluation

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ตารางอ ัตราค่านา้ ประปา
ตารางหมายเลข 1.1 อัตราค่าน้ าประปาพืน
้ ทีเอกชนร่วมลงทุน (มกราคม 2555)
ิ ราชบุรี สมุทรสงคราม อ ้อมน ้อย สามพราน สมุทรสาคร
ฉะเชงิ เทรา บางประกง ระยอง ปทุมธานี รังสต
นครสวรรค์

่ งการใช ้
ชว
นา้
(ลบ.ม. /
เดือน)
ค่านา้ ขนต
ั้ า


1. ทีอ
่ ยูอ
่ าศย

จานวน
หน่วย
ราคา

เป็นเงิน

2. ราชการและธุรกิจขนาดเล็ก
รวมเงิน

อ ัตราขนต
ั้ า
่ 50 บาท/เดือน (4 ลบ.
ม.)
10.20
102.00
102.00
11.91
119.10
221.10
14.30
143.00
364.10
16.34
326.80
690.90
17.37
521.10
1,212.00
17.81
356.20
1,568.20

ราคา

เป็นเงิน

รวมเงิน

อ ัตราขนต
ั้ า
่ 150 บาท / เดือน (11
ลบ.ม.)
12.50
125.00
125.00
15.30
153.00
278.00
16.50
165.00
443.00
17.50
350.00
793.00
18.02
540.60
1,333.60
18.29
365.80
1,699.40
19.02
3,804.00
5,503.40
19.12
13,384.00 18,887.40
19.22
19,220.00 38,107.40

3. ร ัฐวิสาหกิจ / อุตฯ / ธุรกิจขนาด
ใหญ่
ราคา
เป็นเงิน
รวมเงิน
อ ัตราขนต
ั้ า
่ 300 บาท / เดือน (19
ลบ.ม.)
13.59
135.90
135.90
16.64
166.40
302.30
19.83
198.30
500.60
22.83
456.60
957.20
24.93
747.90
1,705.10
25.18
503.60
2,208.70
25.43
5,086.00
7,294.70
25.68
17,976.00 25,270.70
25.52
25,520.00 50,790.70

0 - 10
10
11 - 20
10
21 - 30
10
31 - 50
20
51-80
30
81 - 100
20
101 - 300
200
301 -1,000
700
1001 1,000
2,000
2,001 1,000
19.34
19,340.00 57,447.40
25.37
25,370.00 76,160.70
3,000
> 3,000
19.45
25.21
หมายเหตุ ผู ้ใชน้ ้ าประเภท 1 หากเดือนใดใชน้ ้ ามากกว่า 100 ลบ.ม./เดือน ให ้คิดอัตราค่าน้ าประปาเท่ากับผู ้ใชน้ ้ าประเภท 2 ณ เวลานัน
้ (มกราคม 2555)

Project Feasibility Study and Evaluation

295

้ ทีจ
ตารางหมายเลข 1.2 อ ัตราค่านา้ ประปาพืน
่ ังหว ัดชลบุร ี (มกราคม 2555)
กปภ. สาขาชลบุร ี พ ัทยา แหลมฉบ ัง ศรีราชา พน ัสนิคม บ้านบึง


่ งการ จานวน
ชว
1. ทีอ
่ ยูอ
่ าศย
2. ราชการและธุรกิจขนาดเล็ก
3. ร ัฐวิสาหกิจ / อุตฯ / ธุรกิจ
้ า้
ใชน
หน่วย
ขนาดใหญ่
(ลบ.ม. /
ราคา
เป็นเงิน รวมเงิน
ราคา
เป็นเงิน
รวมเงิน
ราคา
เป็นเงิน
รวมเงิน
เดือน)
ค่านา้ ขน
ั้
อ ัตราขนต
ั้ า่ 50 บาท/เดือน
อ ัตราขนต
ั้ า่ 150 บาท / เดือน
อ ัตราขนต
ั้ า่ 300 บาท / เดือน
ตา่
(4 ลบ.ม.)
(10 ลบ.ม.)
(18 ลบ.ม.)
0 - 10
10
11.82
118.20
118.20
14.12
141.20
141.20
15.21
152.10
152.10
11 - 20
10
13.53
135.30
253.50
16.92
169.20
310.40
18.26
182.60
334.70
21 - 30
10
15.92
159.20
412.70
18.12
181.20
491.60
21.45
214.50
549.20
31 - 50
20
17.96
359.20
771.90
19.12
382.40
874.00
24.45
489.00
1,038.20
18.99
569.70
1,341.60
19.64
589.20
1,463.20
26.55
796.50
1,834.70
51-80
30
81 - 100
20
19.43
388.60 1,730.20
19.91
398.20
1,861.40
26.80
536.00
2,370.70
101 200
20.64
4,128.00 5,989.40
27.05
5,410.00 7,780.70
300
301 700
20.74
14,518.00 20,507.40
27.30
19,110.00 26,890.70
1,000
1001 1,000
20.84
20,840.00 41,347.40
27.14
27,140.00 54,030.70
2,000
2,001 - 1,000
20.96
20,960.00 62,307.40
26.99
26,990.00 81,020.70
3,000
> 3,000
21.07
26.89
หมายเหตุ ผู ้ใชน้ ้ าประเภท 1 หากเดือนใดใชน้ ้ ามากกว่า 100 ลบ.ม./เดือน ให ้คิดอัตราค่าน้ าประปาเท่ากับผู ้ใชน้ ้ าประเภท 2 ณ เวลานัน

(มกราคม 2555)

Project Feasibility Study and Evaluation

296

้ ที่ กปภ.สาขาภูเก็ต (มกราคม 2555)
ตารางหมายเลข 2.1 อ ัตราค่านา้ ประปาพืน
่ ง จานวน
ชว
การใช ้ หน่วย
นา้
(ลบ.ม.
/
เดือน)
ค่านา้
ขนต
ั้ า

0 - 10
10
11 10
20
21 10
30
31 20
50
51-80
30
81 20
100
101 - 200


1. ทีอ
่ ยูอ
่ าศย
ราคา

เป็น
เงิน

รวมเงิน

2. ราชการและธุรกิจขนาด
เล็ ก
ราคา
เป็นเงิน
รวมเงิน

3. ร ัฐวิสาหกิจ / อุตฯ / ธุรกิจ
ขนาดใหญ่
ราคา
เป็นเงิน
รวมเงิน

อ ัตราขนต
ั้ า
่ 50 บาท/
เดือน (4 ลบ.ม.)
10.20 102.00 102.00
11.91 119.10 221.10

อ ัตราขนต
ั้ า
่ 150 บาท / เดือน อ ัตราขนต
ั้ า
่ 300 บาท / เดือน
(11 ลบ.ม.)
(16 ลบ.ม.)
12.69
126.90
126.90 16.07
160.70
160.70
15.49
154.90
281.80 19.98
199.80
360.50

14.30 143.00

364.10

16.69

166.90

448.70

23.98

239.80

600.30

16.34 326.80

690.90

17.69

353.80

802.50

28.60

572.00

1,172.30

17.37 521.10 1,212.00 18.21
17.81 356.20 1,568.20 18.67

546.30
373.40

1,348.80
1,722.20

31.50
32.50

945.00
650.00

2,117.30
2,767.30

5,160.00

6,882.20

33.50

6,700.00

9,467.30

25.80

Project Feasibility Study and Evaluation

297

300
301 - 700
25.80
1,000
1001 1,000
25.80
2,000
2,001 1,000
25.80
3,000
>
25.80
3,000
หมายเหตุ ผู ้ใชน้ ้ าประเภท 1 หากเดือนใดใชน้ ้ ามากกว่า
ประเภท 2 ณ เวลานัน
้ (มกราคม 2555)

18,060.00 24,942.20 34.75 24,325.00 33,792.30
25,800.00 50,742.20 34.75 34,750.00 68,542.30
25,800.00 76,542.20 34.75 34,750.00 103,292.30
34.75
100 ลบ.ม./เดือน ให ้คิดอัตราค่าน้ าประปาเท่ากับผู ้ใชน้ ้ า

Project Feasibility Study and Evaluation

298

ตารางหมายเลข 2.2 อัตราค่ านา้ ประปาพืน้ ที่ กปภ.สาขาเกาะสมุย และเกาะพะงัน (มกราคม 2555)

่ งการ จานวน
ชว
1. ทีอ
่ ยูอ
่ าศย
2. ราชการและธุรกิจขนาดเล็ก
3. ร ัฐวิสาหกิจ / อุตฯ / ธุรกิจ
้ า้
ใชน
หน่วย
ขนาดใหญ่
(ลบ.ม. /
ราคา
เป็นเงิน รวมเงิน
ราคา
เป็นเงิน
รวมเงิน
ราคา
เป็นเงิน
รวมเงิน
เดือน)
ค่านา้ ขน
ั้
อ ัตราขนต
ั้ า่ 50 บาท/เดือน
อ ัตราขนต
ั้ า่ 150 บาท / เดือน
อ ัตราขนต
ั้ า่ 300 บาท / เดือน
ตา่
(4 ลบ.ม.)
(11 ลบ.ม.)
(18 ลบ.ม.)
0 - 10
10
10.20
102.00
102.00
12.69
126.90
126.90
14.45
144.50
144.50
11 - 20
10
11.91
119.10
221.10
15.49
154.90
281.80
18.36
183.60
328.10
21 - 30
10
14.30
143.00
364.10
16.69
166.90
448.70
23.17
231.70
559.80
31 - 50
20
16.34
326.80
690.90
17.69
353.80
802.50
26.98
539.60
1,099.40
51-80
30
17.37
521.10 1,212.00
18.21
546.30
920.70
30.69
1,348.80
2,020.10
81 - 100
20
17.81
356.20 1,568.20
18.67
373.40
1,722.20
31.69
633.80
2,653.90
101 200
24.78
4,956.00 6,678.20
33.50
6,700.00
9,353.90
300
301 700
24.78
17,346.00 24,024.20 34.55 24,185.00 33,538.90
1,000
1001 - 1,000
24.78
24,780.00 48,804.20 34.55 34,550.00 68,088.90
2,000
2,001 - 1,000
24.78
24,780.00 73,584.20 34.55 34,550.00 102,638.90
3,000
> 3,000
24.78
34.55
หมายเหตุ ผู ้ใชน้ ้ าประเภท 1 หากเดือนใดใชน้ ้ ามากกว่า 100 ลบ.ม./เดือน ให ้คิดอัตราค่าน้ าประปาเท่ากับผู ้ใชน้ ้ าประเภท 2 ณ เวลานัน

(มกราคม 2555)

Project Feasibility Study and Evaluation

299

ตารางหมายเลข 3.1 อัตราค่ านา้ ประปาพืน้ ที่ กปภ.สาขาอื่น (ทัว่ ประเทศ) (มกราคม 2555)
ยกเว้นทีก่ าหนดไว้ในตารางหมายเลข 1.1 1.2 2.1 และ 2.2
่ งการใช ้
ชว
นา้
(ลบ.ม. /
เดือน)
ค่านา้ ขนต
ั้ า


1. ทีอ
่ ยูอ
่ าศย

จานวน
หน่วย
ราคา

เป็นเงิน

2. ราชการและธุรกิจขนาดเล็ก
รวมเงิน

อ ัตราขนต
ั้ า
่ 50 บาท/เดือน (4 ลบ.
ม.)
10.20
102.00
102.00
11.91
119.10
221.10
14.30
143.00
364.10
16.34
326.80
690.90
17.37
521.10
1,212.00
17.81
356.20
1,568.20

ราคา

เป็นเงิน

รวมเงิน

อ ัตราขนต
ั้ า
่ 150 บาท / เดือน (11
ลบ.ม.)
12.31
123.10
123.10
15.11
151.10
274.20
16.31
163.10
437.30
17.41
348.20
785.50
17.75
532.50
1,318.00
17.84
356.80
1,674.80
17.93
3,586.00
5,260.80
18.02
12,614.00 17,874.80
18.11
18,110.00 35,984.80

3. ร ัฐวิสาหกิจ / อุตฯ / ธุรกิจขนาด
ใหญ่
ราคา
เป็นเงิน
รวมเงิน
อ ัตราขนต
ั้ า
่ 300 บาท / เดือน (19
ลบ.ม.)
13.55
135.50
135.50
16.55
165.50
301.00
19.55
195.50
496.50
22.55
451.00
947.50
24.55
736.50
1,684.00
24.80
496.00
2,180.00
25.05
5,010.00
7,190.00
25.30
17,710.00 24,900.00
25.05
25,050.00 49,950.00

0 - 10
10
11 - 20
10
21 - 30
10
31 - 50
20
51-80
30
81 - 100
20
101 - 300
200
301 -1,000
700
1001 1,000
2,000
2,001 1,000
18.21
18,210.00 54,194.80
24.80
24,800.00 74,750.00
3,000
> 3,000
18.30
24.55



หมายเหตุ ผู ้ใชน้ าประเภท 1 หากเดือนใดใชน้ ามากกว่า 100 ลบ.ม./เดือน ให ้คิดอัตราค่าน้ าประปาเท่ากับผู ้ใชน้ าประเภท 2 ณ เวลานัน
้ (มกราคม 2555)

Project Feasibility Study and Evaluation

300

Project Feasibility Study and Evaluation

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