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1.1 BACKGROUND AND SINIFICANCE OF THE PROJECT


Nowadays, paper packaging business tends to grow up, due to global warming
campaign expand around the world. Paper packaging is made from plants that it can
biodegradable and recycle, so it is not adversely affect to the environment that makes it
popular more than other packaging. In Thailand, market share of paper packaging is about 40
percent of consumption (From: Department of Foreign Trade, Ministry of Commerce). Paper
packaging is the largest market share more than other packaging that includes plastic
packaging, metal packaging and glass packaging. There are three types that are primary
packaging, secondary packaging and tertiary packaging (For transportation). Corrugated box
is in the type of tertiary packaging because it has strength, low price, various style and light
weight. Often seen this packaging at warehouse, retail, wholesaler, transportation business
and etc. Corrugated box has many sizes that depend on product. In Thailand, corrugated box
business has many companies that have major companies such as Thai Union Paper Industry,
Thai Pacific Containers, Siam carton Packaging and etc. And main customer is the group of
manufacturing companies and transportation business.
In the future, International trade and Domestic trade will grow, due to ASEAN (The
Association of South East Asian Nations) Economic Community or AEC will occur in 2015
that is free trade, free investment, free transportation and freedom of labor, there are 13
counties that are Brunei Darussalam, Cambodia, Indonesia, Laos, Malaysia, Myanmar,
Philippines, Singapore, Vietnam and Thailand. So, competition of trading, investment and
transportation will grow up that effect the many business in Thailand. This factor effects to
the storage for transportation that will make paper packaging business tend to grow up,
market share of this business will increase, and the consumption of corrugated box will
increase. Main customers are manufacturing companies, transportation business and exportimport business that customer want strength packaging, low cost, low weight, and various
because they want more profit and . The best choice of they are corrugated box.
This business is interesting in the term of global warming that you can save the world
by use raw material from plant (it can biodegradable and recycle), largest market share of
packaging business that your company can make more profit because more customers use
corrugated box, and ASEAN (The Association of South East Asian Nations) Economic
Community or AEC that make competition of trading, investment and transportation will
grow up, it is good for this business to make more profit, increase market share of paper
packaging business. From these factors can make the company to major company about
corrugated box in Thailand.

Communication:
By Car or Truck:
You can journey by own car and bus that use Sukhumvit Road from Bankkok to
Amphur- meuang, Bangbo, Prapadang and bang-sao-tong and use Suksawat Road for
Amphur-Pra Sa-Mut Jay-Dee.
By Ship:
It has two ways from Bangkok to Amphur-Prapadang are harbor at Khlong Toei and
saa-tu bpra-dit. In Samut Prakan province can across the Chao Phraya river by 2 choice.
1. Amphur meuang Amphur Pra Sa-Mut Jay-Dee (For individuals), and 2. Inside
Amphur Prapadang ( Individuals and Vehicles).
By Air:
Samut Prakan Province has Suvarnabhumi Airport which is International and
domestic airport.

We lunch to do Product Box Company at Samut Prakan because this province has
more manufacturing that has two main Industrials; there are Bangplee Industrial Estate and
Bangpoo Industrial Estate. It is easy to find area for establish factory. Samut Prakan has
many people, it mean high competition of employee that is easy to find employee and more
choice of people for choose. In the part of transportation and communication, this province is
near Bangkok that makes customer have convenient for come to company and spend little
time, and has three ways to send the product and connect to company, car, ship and air that
has many choice for customer can choose the best one for they to communicate or
transportation with company.

1.2 Project Feast /Objective


The report of Product Box Company (PBC) is prepare for show the information about
the box, the target, who can receive the benefit from box or from company, form of
marketing, the way to promote, operation detail, how the company operate and calculate
financial to make sure that the company can make the profit,. All of report is for make sure
that the product and operation system in the company will be success the goal.

Project objective :
1. To make clear information for do the business in further.
2. To answer the question and solve the problem that can be a mistake of operation.
3. To run everything in operation of business smooth.

The Effects that expect from this project :


1. Can get the conclusion and information in completely and clearly.
2. Will discover the problem form research and get the solution to solve problem
3. Operation everything follows the plan by not defects.

Benefits of Project :
1. Understand the current market trend of the paper box industries in the currency.
2. Understand the customer behavior of paper box business.
2. Understand the operation and technical process of paper box business.
3. Use the strategies that appropriate with the business situation.
4. Know the risk and possibility of the paper box business.
5. Be able to calculate the financial of business, so we can find the way to get maximize
profits. Then we know the feasibility of paper box business.

1.3 Activities/Time Frame


Activities :
Group brainstorm for the topic.
Do the project research and project planning : To study general information of the
Paper Box company.
Marketing research : To study of the marketing mix , Analysis the environment
(External and internal), research the customers demand, do the sale forecast/ profit
estimation and the current situation about Paper Box company.
Research the technical process : To analysis the cost of investment, operation and
operation of the product from Paper Box Company.
Research financial of the business feasibility : To analysis the financial of
operations, profit and loss statement, balance sheet and cash flow of the Paper Box
Company. Then evaluation the financial of return on investment.
Analysis the risk of box company : Find the problem that have risk from
management or operations, then analysis of that risk.
To evaluation the project : Evaluate the business feasibility of the Paper Box
company.
Do the summary project feasibility of the Box Company.
Time Frame of the study
Month

Activities

November
W1

W2

W3

December
W4

W1

W2

W3

January
W4

1.Group brainstorm
for the topic.
2. Do the project

W1

W2

W3

Period

February
W4

W1

W2

W3

W4

2weeks
2weeks

research/project
planning.
3. Marketing
research.
4.Research the
technical process.
5. Research
financial of the
business feasibility.
6. Analysis the risk
of box company.
7. To evaluation the
project.
8. Do the summary
project feasibility of
box company.

3weeks
2weeks
3weeks
2weeks
1week
2weeks

2.1 Nature of Industry


History of paper industry
According to ancient writings paper was first made by a eunuch in the court of the
Chinese emperor Ho Ti. He is thought to have used the bark from a mulberry tree. The
earliest known paper that still exists was made from rags in about a.d. 150. China was the
only area where paper was made until the technique surfaced in Japan and then in Central
Asia. The Egyptians did not make paper until a.d. 900. Around 1150 a papermaking mill was
built in Spain and the art of papermaking spread throughout Europe. The English built their
first mill in 1495; it was 200 years after this that paper was first manufactured in America.
References: http://www.encyclopedia.com/doc/1G2-3406400700.html

Paper industry with trading business


Trading business or Merchandising firm refers to company that trade on both
wholesaler and retailer but is not the manufacturer. And the paper industry that many
company interest is products box. The product box has many aspect of business that effect in
shipping and convenience. The trading business with products box involving in the product
from the manufacturer sends to customers with care in product and guarantee for safety of
product and create long term relationship with customers. According to Jacobs Trading
Company has developed long-term, large-volume relationships with national and
international shipping channels. We can offer very competitive, discounted shipping rates
through our contracted carriers

References: http://www.jacobstrading.com/policies.html

Established of trading business in Thailand


Trading business in Thailand established with over 30 years. In those days many
company that trading business style use in theory of manufacturer to reduce cost of product
by the manufacturer. Refer to SCG trading company, they strive not only to produce highquality products to meet the demands of our customers, but also to offer complete handling of
delivery services that complement our products with over 30 years experience in international
trading, they focus on innovative and creating value added for their business partners, they
work to understand your business needs and customize products and services to meet your
business requirement.
References: http://www.scg-trading.com/

Trading business in Nowadays


Nowadays the number of customer that concern in paper industry is increased from a
quarter ago. And then effect in demand of customer who wants to use service is not enough.
A number of new company in industrial estates also increasing and the new companies are
need in packaging and transportation, they found in quality of fast shipping and the company
who care in their product.

2.2 Situation of Industry


The overall situation of the global packaging industry
Around the world have consumption of 253.5 million tones of packaging a total
consideration of U.S. $ 402.5 billion in 2007, and are expected to increase to 284.9 million
tons, or the 470.8 billion dollars in 2012. The Asia Pacific region is growing up with 32.4
percent in the region, America and then Europe with 34.4 percent and 33.2 percent.

Europe

Asia-Pacific

America

Paper packaging is packaging that is most commonly used by consumers in 2007,


with the packaging around the world to 130.1 million tons, accounted for 51.3 percent of total
market value. The plastic containers are consumed. It ranked third behind metal containers,
with 14.6 percent of the total market value.
Other
Plastic

Glass
Metal

Paper

Also if considering the global market share in the packaging industry in overall then
the large manufacturer have a market share of up to 6 percent of the total production.
Manufacturer is producers in North America and Australia, but has Expands investment in all
over the world.
The packaging manufacturer have distribution characteristics of the production is
quite high, because the demand for packaging variety of purposes. The high demand is the
necessarily produce enough to meet the requirements of the market that make a lot of small
producers in the market. In addition, the packaging manufacturer often situated nears the
consumption of packaging. The demands for each product are different packaging and make
the need to be produced to meet market needs.

Other

Packaging industry overview in Thailand.


Thailand's packaging industry has many similarities to other countries are the focus
on improve the quality along with the functional design of the product and make the
difference. Each year Thailand's packaging industry able to produce packaging total value
about 25,000 million dollars. Most of all focus on production to respond demand in the
country. The total package is sent out each year do not much. The growth of the packaging
industry usually bound to the growth of exports and international trade, because wants to the
packaging of goods for sale or transportation.

Metal
Paper

Plastic

Glass

Packaging Industry in Thailand can be classified to 4 categories.


Paper packaging industry. Manufacturing accounted for 40 percent. It can be
subdivided is corrugated box, cardboard box, multi-layer paper bag, single layer paper bag.
Raw material used different based on the type of product, such as corrugated boxes, single
layer paper bag, multi-layer paper bag made of Kraft paper. The cardboard box made of sheet
of paper. Paper packaging is widely used and high growth; because it can be recycled easily.
There are a wide variety of sizes to meet the requirements of the user, which is divided into 2
types, cardboard boxes and paper bags. The boxes in the transportation and consumption.
Boxes and corrugated cardboard boxes. Corrugated cardboard is used to protect product
damage, while the cardboard popular for packing. The paper is divided in several layers of
paper bags. And the single paper bag in during the years ago. The global campaign increase
environmental protection and working Paper for the decay. It can be recycled. The relatively
high value is growth commonly used to produce paper. Paper packagings include Kraft paper
and paperboard depends on the appropriateness of its use. Although the paper can be more
widely used. The paper can be resumed, but the downside is that it has a paper packaging can
cut, fold and bend easily.

Competition in the packaging industry, Thailand.


Packaging play a role important industry consumer goods, and food industries and
beverages, as well as the growth of the national economy and international trade, because of
the increase in the volume of international trade refers to the packaging requirements for
packaging to distribution, also suitable for transport and packaging industry have ties with the
industry, and industry support is great, such as pulp and paper industry, printing industry
important to support the paper packaging industry. Plastic and polymer industry molding
industry and chemical industry. The major industries that support the plastic packaging
industry and steel industry has importance support in the metal packaging industry. Which if
considered the industry is to be found in Thailand is combination of the industrial estate.
There are many organizations and support agencies.

The domestic factors of production.


Factor in the Packaging Industry for Thailand. The volume is quite adequate,
especially in the packaging industry paper and packaging industry. Although industrial
packaging glass and metal packaging industry will have to rely on imports of raw materials
from some foreign countries do not have sufficient capability or low-quality raw materials.
If considering in technology and labor then find that. Thailand has adequate
technology for the production of all kinds of packaging. Although there are enough workers
higher wages compared to neighboring countries.
Highlights of the packaging industry today are focused on modern design the image
for the product, and a variety of useful functions. They often have to hire a designer to bring
in own packaging. The key feature is the ability of the packaging industry it is the model
focuses on developing innovative products that are designed and built to increase.
The domestic demand.
Packaging production in Thailand to focus on domestic consumption as the mainland
if considered. Domestic market size compared to the production capacity of the packaging
industry and the packaging market in Thailand is relatively large size. There are a variety of
products. Despite not equal to variety of international markets.
Needs of the domestic market have similar market in the region in particular, the basic
package, such as paper boxes, paper cartons, cans or glass bottles. This is an opportunity for
local manufacturers to produce packaging low cost per unit.

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Supporting and related industry


Supporting and related the industry in the packaging industry in Thailand. Available
has a good level, such as mold and printing industry, Pulp and paper industry, Plastics
industry. The materials are usually a combination of the action in the industry and settlement.
There is a settlement was established industrial packaging to facilitate the production of
packaging, and to promote Thailand's packaging industry.
In addition, the packaging manufacturer in Thailand is also gathered in the consortium
group, such as the packaging of Thailand, Metal Packaging Association. Corrugated and
Carton Manufacturers' Association of Thailand. Which contributes was greatly to strengthen
the competitiveness in the exchange of information, and strengthen the cooperation in various
fields.

Strategy, structure and competitive conditions


Manufacturer in the packaging industry in Thailand has a large number of mostly
small and medium manufacturers, but competitive situation for the packaging industry in
Thailand not very high, because most manufacturers produce the same customers or have
their own market, because of packaging needs often a specific product.
The competitive conditions that affect the productivity boost exports of packaging .It
is not that there are relatively little. Since the production is exported mainly because to
packaging products for new markets in different countries. The nature of competition in the
packaging industry is often in the form of a competition to create a new package to the
market rather than produce or sell products in low price.

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Overview of Industry situation


Corrugated box "has a long history. Adoption and continued growth. It is not going
to be unpopular. Same as other products that may be times when technology changes.
Corrugated Packaging is currently the most popular for printing and packaging products,
because of corrugated paper packaging. There are many features, such as used in the
packaging of all kinds of consumer goods, product goods or various industries. Corrugated
packaging provides facilitate the storage of goods and transportation. Corrugated packaging
is designed to be strong and have the different shapes based on the packaging.
The paper industry, cardboard and corrugated paper for producing paper packing box.
Increase the production of the food industry, Agriculture, electronics, and service that need
for packaging. In 2555 the production of paper. Considering the industrial manufacturing
production Index. Production increased compared to the previous quarter. Corrugated paper
increased 22.2 percent. Coincides with an increase in the rate of production capacity, which
increases in the domestic market. Corrugated paper production also grew in accordance with
increase in the food industry, Electric appliance, Commodities, Cosmetic, and medicine is
also used cardboard boxes packed.
Trends in the paper industry in the third quarter of year 2555. Expected to increase the
production, export and import. The main industrial use the production of paper for cardboard
box, and packaging, such as Electrical appliances, Electronics, Automotive parts, and Food
products. External factors, including market trends, key partners in Thailand and in Asia, as
Hong Kong, China continues to grow in the exportation paper to these countries is higher
than other countries.

Export Value of cardboard and paper


packaging

The most 5
countries that do
exporting.
- South Korea
- Viet Nam
- Indonesia
- Malaysia
- Australia

Reference: http://www.ryt9.com/s/oie/1477847

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The combination of national, Asean10 country with Thailand, Myanmar, Laos,


Vietnam, Malaysia, Singapore, Indonesia, Philippines, Singapore, and Brunei to be provide
sharing the economic benefits or called to as "AEC" or the Asean Economics Community.
Currently time left only two years. Thailand will have an effect on both the positive and the
negative.

The effect of entrepreneurs

Positive
- Raw material costs and production standards.
- Lower cost of imported raw materials, the impact of import duties on
raw material is the paper.
- Cost of the package. the paper reduction of tax which the raw
Material is the paper Food Grade and plastics Food Grade, which
currently of this Thailand cannot produce on its own, but Indonesia
can produce and can be imported into the country even more.
- Indonesia is the largest manufacturer of paper products in ASEAN.
In the future, the large the paper manufacturers of the world will be China
and Indonesia. If an extension of the ASEAN +3 as well In Thailand
imports of raw materials for lower costs.
- Production of paper from Thailand's enough demand in the country, but
entrepreneurs necessary to Import the paper, because selling price in the
country is higher than export prices.
- Standard paper packaging of Thailand will meet the standards the majority
of the customers in global standard.

Negative
- Domestic workers and professional of labor mobility.
- Lack of workers in the industry, both in Thailand and foreign workers.
- There are established Thai Print Academy to create a new workforce into the
industry, who are interested to study abroad in Thailand.
The future may be developed as a model to International.
- 300 baht minimum wage policy affects the industry. There is a lack of
workers in the Packaging. Business owners need to think of a solution.
Concluded that will take more machines to replace labor.

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Nowadays, the company that produce the corrugated box are increased, and the paper
box factory in Thailand with more than 80 factories that produced the paper and cardboard
boxes. Entire company large, medium and small for use in the transportation and packaging.
Making competition in the business paper packaging is increased. Furthermore every
business should have business relevance with nearly all of boxes. Whether is large business,
medium or small. Also need to collect the paper documents, the materials, packaging,
commodities, cosmetics, medicines, food or transportation.

Electronic commerce
Electronic commerce in Thailand has the proportion of small businesses.
(Maximum 5 people) are 68.5 percent and 73.3 percent B2C type of business, if
classified by found that industry in the fashion industry. Costumes and accessory
accounted for 32.3 percent of all businesses. A minor are group of computer industry,
Electronic devices and the Internet. 17.7 percent.
Trends in the online world trading of Thailand nowadays, considered to be
very popular. The dominant factor caused number of stores, and the business that
entered to online have increased, which caused from "To start trading online can be
made easy". The payment system and logistics system is better and easier than ever
before. Make the entrepreneur can start and easy to trade online, and the one factor
that will make the world of online trading in the country has increased, because due to
economic slowdown makes many businesses start looking at a new way to find new
customers, and increase the revenue for themselves. Many businesses have turned to
online trading that can help to increase the sales in across the country and around the
world more effectively.

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In the last year (2553), business for E-Commerce has sold about 608,587 million
Baht. It is the B2B sales of about 251,699 million (41.4 percent), the B2C sales about
84,593 million (13.9 percent), and the B2G sales about 272,295 million (44.7 percent).

When consider the value of sold by classified for the industry that shows in the last
year (2553), the sale based on the Automotive Industry, and products are about 73,131
million baht (21.5 percent). The second is a group of computers, Electronic devices, and the
Internet, about 66,297 million baht (19.4 percent), and travel, hotel, resort about 60,023
million baht (17.6 percent).

Types of
entrepreneurs
Value of total
sale
B2B
B2C
B2G
From the survey
From e-auction

Value of electronic commerce


Years of survey
2551
427,460

2552
527,538

2553
629,611

2554
608,587

(100.0)
127,325
(29.8)
63,425
(14.8)
236,710
(55.4)
2,728
(0.6)
233,892

(100.0)
190,751
(36.2)
45,951
(8.7)
290,836
(55.1)
2,087
(0.4)
288,749

(100.0)
217,458
(34.5)
67,783
(10.8)
344,370
(54.7)
3,670
(0.6)
340,700

(100.0)
251,699
(41.4)
84,593
(13.9)
272,295
(44.7)
4,611
(0.7)
267,684

(54.8)

(54.7)

(54.1)

(44.0)

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For the methods, to used in the E-Commerce business for take care customers
primarily use email or submit the questions for customer on the website or Facebook, which
is about 80.4 percent. Second officials take the call (Call Center), about 62.6 percent, and use
the Live Chat to chat with customers such as MSN, Skype, and G-talk etc. 30.5 percent.

Sources: http://service.nso.go.th/nso/nsopublish/citizen/news/news_e-comm.jsp

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2.3 Product
Paper box
China is the first country that create the paper box for packing the tea leaf. In 1839
United State use cardboard box for packing decorations, such as jewelry and gems.
Nowadays people develop cardboard for use with another material, such as plastic, metal and
can coat the candle can be waterproof. Moreover the paper box can use for food and drink,
Then it's make the paper boxes are very popular in nowadays.
Types of paper box

1. Die-cut box
A box containing various forms depending on design to match with
applications and focus on beauty of box. It can be use corrugated paper, cardboard or
art paper by taking into machine, it will be according to template that you want. Then
get out a sheet of box that has been cut to desired shape and be assembled into a box
shape.
Die-cut box is popular used as packaging products that needs beautiful, also
called "Inner Box" to increase the value of product or to show product. It's easy to use
products category containing such as electronic, components, electronic equipment,
toys, fresh fruit and etc.

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2. Cardboard box
A box that has light weight, graphic design or logo can be printed for easy
decorating products.
Retail packaging is the most popular can be made from many kinds of paper
such as paper white-gray, coated paper, card paper, cardboard paper and etc. It can
also be coated with other materials such as varnish, plastic to the properties
improvement.

Form of a cardboard box divided into 2 types is folding box and set-up box:
2.1 Fold cardboard box
Cardboard boxes can be made and shipped as flat blanks at the packing
plant may lead to product or product packing glued and sometimes it may
stick to edge of the box already for close lid. Cartons are now both tube and
tray.
2.2 Set-up box
Set-up box is the box for already to use. For example, matches box or
shoe box with cover. Manufacture of set-up box slower production more than
cardboard or folding box. It makes higher price per unit both the production
and transportation. The advantage of this box is can use for long time and if
you have design that will enhance the value of product, it can attract attention
of buyers.

Cardboard boxes are used 2 types.


1. Non coated white paper box
This paper is similar with coated paper but coarse-grained than
irregular white paper. It does cheaper be printed with conventional systems
like shoes boxes, moon cake boxes, etc.

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2. White coated paper

This paper is normally used in the packaging of consumer products because it can
print by offset system insert a different color and valuable items. Then contained within the
box and it is sold by general stores. It's known as cardboard gray-white in packaging of food
products used in the paper because easy to buy.
Selection of cardboard box must be considered in relation to use properties. Such as
moisture, bursting strength, ability to gain weight around 2-3 pounds. Depending on size and
thickness of the paper of surface roughness, thickness, smooth of paper, white color. The
benefit is bright color can make colorful from printing more than other colors. Resistant to
bending can be folded into a flat sheet has space to store and transport. Select the desired
torque is easy to cut on puncher cheaper, materials and manufacturing processes to design to
choose size of paper and box. It is depend on type of product and market demand. The
alignment process should be durable and easy to taken or easy to carry on it when set up as a
group.
Types of paper
Plain paper is to print general document use plain paper, a paper with thickness of 80
-120 grams. Do not have special chemical coating for printing color graphics quality. But
somehow, 300dpi is the best for print the paper resolution. So if higher resolution ink
penetrates, the paper will not dry. In practice, its possible that some will be plain 600x600
resolution prints if the paper is thicker than 100 grams was achieved.
Fine printing paper with a thickness of more than 160 grams, its good source for
inkjet printing because prevent absorption of ink. However, the price of paper was expensive
as well as paper designed for inkjet printers. It is allows user to turn to instead used of inkjet
paper, which have both same brand of printer and paper produced by manufacturer paper
free.
Inkjet paper is specially coated paper both paper printed on one side and print doublesided. Nature of paper is no different from normal paper, thickness was not differ but the
different is special coating to qualify for ink to be printed on paper. In general, inkjet paper to
print a report with a chart that beautiful at 600x600 and level premium or deluxe inkjet paper
is capable of printing up to 1440.
Paper card is paper coated with some material to a smooth surface. The surface
characteristics both 2 sides, but it is not much thicker than paper with printing on both 2 sides
to printing images with high resolution. The images are crisp and beautiful suitable for the
production of art or box desired thickness.
2 paper cards, art card 1 page is generally available in 2 sizes.

25 inches x 36 inches
31 inches x 43 inches

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Paper powder box characteristics 2nd surface has two sides, one side is white with
gray. Paper powder box, white front and white back gram 230 500 grams used for
packaging all kinds of products such as OTOP products, gift box, candy box, posters and etc.
Aluminum coated paper coated with white (kaolin) or special materials, then pass
polished chrome roller with two balls to make surface smooth. The plastic mesh is coated
with metalized film so that it is used to make a shadow box food that have high price.
PE coated paper coated with white (kaolin) or special materials, then pass polished
chrome roller with two balls to make surface smooth. PE film surface with opposite to water
or fat have insert features a beautiful color, used for packaging frozen foods or snack foods
such as cookies etc.
3 Corrugated boxes
Packaging paper box with a very strong feature used in the transportation of
goods. Its also help to protect your goods safe, can be designed according to need and size.
We will make use of corrugated boxes 2, 3, and 5 layers of corrugated cardboard can be make
to Die-cut boxes and can make corrugated boxes offset printing, so that box is strong and has
print beautiful.

The structure consists of corrugated boxes

1) Liner board is paper attached to wavy corrugated paper sheet, corrugated roofing
cover, which we will use Kraft paper to be flat sheet.

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Kraft paper
The most of Kraft paper is coarse skin. It has brown color of wood that make pulp and
paper production. But some kind it is white because used to bleach pulp or may have other
colors depending on manufacturer and market demand.
Characteristics of Kraft paper
Kraft paper are sticky and stronger more than normal paper. The pressure and prevent
shock due to stab through from the outside as well, it also has ability to resist water. Oil and
Kraft paper has a smooth consistency can be glued well that suitable for printing. The
outstanding features of the various types of Kraft paper which can be processed into
packaging container properly both of production. There are packaging and transport can also
recycled for use as renewable raw materials in the manufacture of paper. It help to reduce
pollution to the environment, Kraft paper packaging material is widely used in industry.

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Kraft paper, corrugated paper sheets are used to make a variety of colors and quality of
implementation is different. The main grade of paper used. Is as follows.

KS - With its white surface and high smoothness, KS is ideal


to produce both strong and high print-quality packaging,
enhancing the value and aesthetic of the products
Application: Widely used as packaging for electrical
appliances, pharmaceutical products, medical equipment,
exported frozen foods, dairy products, beverages and fresh
produce.
Standard Basis Weight: 170 gem

KA - Its golden yellow surface, superior strength, and


consistency of color shade has made KA the most preferred
choice. Certified by Thai Industrial Standard Institute (TIS.
170-2529), KA is popular for packaging of domestic and
exported products.
Application: Widely used for various types of packaging
such as electrical appliances, electronic components,
electronic circuits, exported frozen foods, canned foods,
engine parts, and textile, etc

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KI - Is an environmental friendly liner board. Its surface is of


light/bright-shade of pulp. The light tone of KI helps achieve
good print contrast for dark-color image on the packaging.
With standard strength property, KI is suitable to make
packaging
for
domestic
goods.
Application: Widely used for all kinds of products such as
consumer goods (beverages, canned foods, and snacks),
furniture, leather, etc.

KL - Is designed as a liner board for the inside surface of the


box. It is made from recycled paper, without any additional
coloring. Unlike other liner boards, which are also used for
outer surface and therefore smoothness and cleanliness is of
concern, KL features mainly its premium stacking strength.
Application: Suitable for several usages, such as electrical
appliances, consumer goods, canned foods, beverages, etc.
especially for packaging requiring high stacking strength of
box and the appearance of inside surface is not highly
concerned

KK - is a brown liner board made mainly from recycled


paper. Its color shade also resembles that of KP. KT is also
one of major products, featuring primarily stacking strength
of box. Application: Suitable for packaging of consumer
goods requiring ordinary strength. Standard Basis Weight:
125, 150 gsm.

23

Kraft Liner Board Specification


Basic Weight (g/m^2+/-

Force the Ring Crush

Pressure resistance

Humidity Levels

4%)

(N/152.4 mm) Min.

(KPa) Min.

Moisture (%)

KA125

125

160-170

390-400

6-9

KA150

150

210-220

460-490

6-9

KA185

185

280-300

520-560

6-9

KA230

230

380-410

640-680

6-9

KI125

125

125-155

300-350

6-9

KI150

150

170-200

370-440

6-9

KI185

185

230-260

460-540

6-9

KP175

175

210

410

6-9

KP275

275

345

600

6-9

KT125

125

140

275

6-9

KT150

150

190

350

6-9

TA125

125

150-155

275-320

6-9

TA150

150

200-215

350-375

6-9

Paper Grade

Source :
http://www.packingsiam.com/index.php?lay=show&ac=article&Id=539312388&Ntype=7

2.) Corrugated Medium is a paper that looks like a wave between the papers.

Kinds of corrugated sheets.

1. Single Face
The paper includes one flat sheet, one sheet adjacent to corrugated medium and used
to shockproof product or dashed box offset standard hoop: B, C and E.

24

2. Single Face
The paper consists two flat sheets corrugated roofing one sheet by adjacent corrugated
medium. It is in middle between both two sheets of plain paper (Liner Board). Used for the
product that has medium weight or not strong standard: B, C, and E.

3. Double Wall
The paper consist three flat sheets dovetail with corrugated two sheets by the
corrugated type B that stick outside the box for print and corrugated type C to protect from
the crush. Double wall is popular in the product that needs to protect or have high weight.

4. Triple Wall
The paper consist the 4 flat sheets and corrugated roofing 3 sheets. Used in the
industry that needs to gain heavy weight such as machine in the industry.

25

Process of Manufacture
The processes of Manufacture Corrugated box distribute in two ways are Eieblwd box
and Box gluing.
1.1 Eieblwd box
Almost be the big box to carry the high weight product or long box but its hardly to coat
glue. So the process of manufacture will use printer slotted and stamp at printer. The process
of manufacture box have method to manufacture Eieblwd box by take it out of machine that
make trace line at cover and put it in feed unit of machine pages per sheet in to printing
section for printing. Printer have color box and primary color are separated out. Next cut
tongue of glue at box in side one and erode groove for distribute in another side, so it will be
unfold. Then make forming by Eieblwd to link box at side one and four together by use semiautomatic sewing machine or automatic sewing machine.
1.2 Box gluing
Box gluing is the box fast to Manufacture and use in common product. The process of
manufacture will use Flexo Folder Gluer that are machine include with printer, grooving
machine, printer slotted, folding, glue together in one machine in produce box gluing.
Corrugated sheets will print overlay fold line and groove as same as the process of printer
slotted. After that machine and folder gluer will set glue and lap splice join side 1 with 4
together to become ready-made box. It will pass the machine and tie a rope follow volume of
box.
Corrugated box divided into 5 types

1. RSC box (Regular Slotted Container)


Popular to use more another type because the Manufacture use only one paper to less
material and have cover open-close in equal by cover outside. It will link at center from
length of cover. So its easy to transport product because the box is flatly and can open
immediately. Then its easy to contain and use. RSC box can edit to transport in product
almost all kinds of product or use to improve strength to protect the product.

26

2 FOL (Full Overlap Slotted Container or Full Overlap Container)


A cover has same size length and width to make the box stick together. So it will
increase strength of the box. When it is overlapping, it will adapted to carry heavy product
and protect indelicate before it has effect to product.

3. HSC box (Half Slotted Container with Cover)


Have two parts cover and box. It is open-close in same side and do not have cover in
the box. But box will close by another box cover (Box cover box) by cover will higher than
box a little bit and same design with the box or have a same style with half-slotted style, halfslotted style usually use in industry, battery, refrigerator, washer, etc.

27

4. PTHS Box (Half Slotted Box with Half Slotted Partial Cover)
Two parts of box include with box, cover, its slotted style, suffer to bulging and
bulking. When box get a heavy, sometime producer Manufacture product over-packed but
this box can carry it.
5. FPF Box (Five Panel Folder)
It look like RSC Box but shorter than, its can tape around the box, so it make box
stronger by cover, it fit to transport piece ex. Rattan, umbrella ,roller or electronic, FPF have
2 type . There are :
- Full cover
2 Covers can open-close lateral use staples

28

Standard Cover

Cover will close the center use tape to close and outside use staples to close

6. Partitions and Pads


Partitions inside the box use to partition and reduced pressure between material,
beside will reduce the space inside the box. Pad made from corrugated sheets and it can make
baffles or pad in layer to protect product when they transport. For example Glassware,
bottom, vase etc, when compose the box complete, Core will make the box stronger and hold
the shape.

29

Corrugated Box in Thailand Post


1. Ready Made Carton
Ready Made Carton made from corrugated paper that high quality and many sizes to
choose for conveniences of customers that need to send product or some things by box that
are strong in packet.
Ready Made Carton has 6 sizes for customer to choose by size of the item that need
to packing.
- Ready Made Carton A

size : 14 x 20 x 6 cm.

- Ready Made Carton B

size : 17 x 25 x 9 cm.

- Ready Made Carton C

size : 20 x 30 x 11 cm.

- Ready Made Carton D

size : 22 x 35 x 14 cm.

- Ready Made Carton E

size : 24 x 40 x 17 cm.

- Ready Made Carton F

size : 30 x 45 x 20 cm.

Source : http://www.thailandpost.com

30

2. Normal Carton
Normal Carton has many sizes to choose made for conveniences of customers that
need brown box are strong and big size. Normal Carton can accommodate item that multiple
size, box made from standard corrugated paper for protect item in the packet between
transportation.
Normal Carton has 6 sizes for customer to choose by size of the item that need to
packing.
-

Normal Carton No.1

size : 30 x 100 x 30 cm

Normal Carton No.2

size : 31 x 36 x 13 cm.

Normal Carton No.3

size : 31 x 36 x 26 cm.

Normal Carton No.4

size : 55 x 100 x 55 cm.

Normal Carton No.5

size : 40 x 45 x 35 cm.

Normal Carton No.6

size : 45 x 55 x 40 cm.

Source : http://www.thailandpost.com

31

The process of produce corrugated box

Begin to bring the corrugated paper forming corrugated medium and let skin of box to
patch at the front and back of box, until get corrugated paper 3 or 5 layer. Depend on strength
of box. If volume of paper more, it will protect more impact. After that module over welded
and cut paper equal the box. Next printer Flex Seoul color on box and grooving box for 4
cover, if its a die cut do not need to grooving at machine but will pump by plate one by one
to get special model. The last thing is articulate box by 2 method to use patch glue at tongue
of box and sew it by copper wire or silver wire for make the box stick together. Then fold box
in flat for comfortable to transport by customer can forming and packaging in east way.

32

Important property of corrugated box:


1. Combined board basis weight
Mean the total weight of corrugated as grams per corrugated 1 square meter.
2. Bursting strength
Mean the ability of corrugated for resist pressure that test with a higher rate, the
corrugated will tear in KPa or Kilogram per square centimeter, so resistance of
corrugated can estimate from total of pressure that make the paper tear inside and
outside of corrugated.
3. Flat crush resistance
Mean the ability of corrugated that can resist pressure by horizontal to lose shape, in
KPa or Kilogram per square centimeter. Result will relate with thickness of
corrugated and cushioning ability of corrugated.
4. Edge crush resistance
Mean the ability of corrugated that can resist pressure by vertical to subside, in
newton per meter. This test is very important because this test report about hardness
of corrugated that relate with hardness for sequence overlap of box.
5. Puncture resistance
Mean the ability of corrugated that can resist from puncture, in unit joule and this
ability relate with toughness for resist tearing of corrugated because it is mechanical
shock from the external.
6. Box compression strength
Mean the ability of box for resistance pressure at the top of box with constant speed
until the box subside or lose shape, unit in newton (N) or Kgf. This ability is relate
with the strength of box for overlay but it not tell about weight in the real overlay
because in practice its necessary to multiply for safety factor such as moisture in the
air, times, type of overlay on top and system of move.
7. Drop resistance
Mean the ability of box (and product) for resistance with ground when falling from a
height. This test for testing the strength of box for protect the product when they have
leave out in the transportation part and in this part the transporter will report the
amount of damage.
8. Vibration resistance
Mean the ability of box that can protect the product inside from damage depend on
vehicles in transportation part and another factors. Objective of this test is for estimate
the strength of package, instrumentality for contain, suitable cushioning material, unit
the closed container that can protect the damage from vibration.
9. Incline impact resistance
Mean the ability of package (box) for resistance with baffles when falling to the
ground that angle of 10 degrees and horizontal. This test have objective for test that
the package can protect the product from impingement that can be in transportation
part.

33

10. Hexagonal revolving drum test


The tools that use to test, characteristic is hexagon box that can evolve, take the
product get inside the hexagon box associate with baffles, the baffles make the
product crush with the spot. This test is for estimate the damage that may potential
with product and check the quality of manufacturers joint.

Paper and packaging paper testing.


- Test for basic weight
To determine criterion for sale because the basic weight of paper will directly related
to the strength of the paper. Lead the paper and cut to appropriate size such as 10 square
centimeters and weighed carefully. Show number of basic weight is the weight per unit area
such as grams per square meter or pound per ream (U.S Ream). Were 24 , 36 inch size paper
500 sheets.
- Test for thickness
Prefer to check the paper quality of the materials are soft and almost all types of
containers. Is the method is easy and fast to make it. Used to measure the resolution and
precision such as Dial Type micrometer. Unit of thickness commonly to use as millimeters,
micron or inches. And unit for specific materials such as point for the paper. (1 point = 1/100
inches), (1 mil = 25 micron) and gauge (100 gauge = 1 mil) for plastic film or a lot of soft
materials.
- Test for tear resistance
Is test about the average value is used to tear the paper has notch and has unit to use
gram force or meter, new ton. (gf.m or N.m). For this test are important to control the
quality of paper, paper bags and cardboard boxes.
- Test for bursting strength
Is test about ability of paper or corrugated sheets resist the pressure are increase in
constant rate until samples are lacerate. Its can measure in kPaor kilograms per square
centimeter (kg/cm). Use for test the quality of paper. Cardboard or corrugated sheets used to
form a container such as a bucket.
- Test for tensile strength
The elongation, the sample sheet is held among the two forceps by pinch one and
move to retrieve samples are lacerate. Record force that use and value of paper while holding
it. Resistance reports the tensile force per cross-sectional area of the sample or the width of
the sample. The report is based on a percentage.

34

- Test for moisture


Test by use method baked the sample sheet that known weight in the oven at 105 c for
at least 2 hours. Make it cool and lead to find new weight the difference of the water weight
can measure moisture content in the sample. All reported values are percentages. For this test
are important to cardboard and corrugated sheets used to form a container.
- Test for water absorption
It is test for ability of paper to absorb the water within a time period. Have the paper
has a weight of water absorbed by the area in contact with water. This test is important to
print (ink absorption) glue to withstand environmental conditions such as rain.
- Test for resistance to fat.
It is test for ability of paper for resistance absorption of fat by record the value of the
time that appearing on the fat side opposite the side in contact with the fat.

35

2.4 Vision and Mission


Vision
"To gain more market share of paper box business in Thailand."
Mission
Our company can make profit from transport the product to customer and it can
increase profit in every year by liaise, include with good performance of transportation and
provide the promotion to motivate the customer, for make customer trust our company beside
customer can feel our service is faster and punctually cause to respond the demand and
increase confident and trust of customer. Our company will operate company with honest and
obvious, so our company will always develop for retain benchmark of transportation and
quality of service.

36

2.5 Strategy
2.5.1 Corporate Level
The PBC is transportation product to customer that will opening in Samutprakarn. In
the PBC will have characteristic about growth strategy. In growth strategy, many companies
use this strategy to expansion increase in market share and find new group of customer. The
PBC use in integration strategy in term of forward integration strategy. We give in
convenience and fast in transportation and information. And the PBC company use in
intensive strategy to increase market share at higher 15 % and concern about satisfy of
customer in transportation.

2.5.2 Business Strategy


Differentiation
The Product Box Company has target customers are SME business that company want to use
box to packet. Our company has a good quality of box and service of our company is good
more than competition because we are fast and be on time, If you buy the product more you
will get the low prices of product.

2.5.3 Functional Level


Marketing Strategy
Product
- Have 3 grade of box and they are different in thick and color such as KA, KS, KC.
Price.
- Set the price from cost of product.
- Set the price as same as market price.
Place
- Product Box has factory at Bang Phli, province Samutprakan, should this place
because that have many industry around the area and easy to transport the product.
Promotion
- Free transport if order to send the product not higher than 50 kilometer.
Sale strategy

37

Chapter 3 Market Feasibility Study


3.1.1 Marketing Analysis
Political
Increase the minimum wage
Central Committee of Thailand's policy has increase the minimum wage to 300 baht
per day. Mr. Phademchai Sasomsub Minister of Labour, said that after the government is
distributing income along with the preparation of measures to reduce the cost of living.
Increase in the minimum wage, which is responsible for the Department of Labor from its
consultation with relevant agencies have concluded initial clear that government will adjusted
minimum wage to 300 baht per day. Approaches operation is will increase 40% by use
account minimum wage is now enacted or as the base. For the provinces Current Samut
Prakan minimum wage rates at 215 baht per day, up from the original 40% or 86 baht
increase the minimum wage to 301 baht per day, so company have to pay high salary for
employee that already graduated in degree, it make company must to pay higher cost of
produce and the company get low income cause by pay a high salary for employee.
Source:
http://www.prachachat.net/news_detail.php?newsid=1314755530&grpid=02&catid=no

AEC (ASEAN Economics Community)


SMEs accounted for 96% of enterprises and between 50-85% of domestic
employment across Asean. Integrating these SMEs and supporting them in the inital period
will be a challenge throughout ASEAN but particularly in the lesser developed ASEAN
countries. Recently I was in Singapore and it is obvious that the Singapore government fully
realizes the challenge and the opportunity that the AEC will represent to SMEs and is putting
both the planning talent and the resources to better support their SMEs. I was also in
Vietnam and Thailand and although both countries are starting to verbalize and meet to
develop more effective plans for SME integration and support, it is obvious that these plans
are probably behind where they need to be. In countries, such as Cambodia, Laos and
Myanmar (Burma), plans are even further behind and more in need of support and
resources. So the most SMEs need to have packaging to hold product for import.
Source:http://www.business-in-asia.com/asia/asean_economic_community.html

38

Economic
The trend about economics of Thailand will expand in 4.5% Dr.Piyasak Manasan
The diractor of research and planning division of Kiatnakin Bank by the expand of
economics of Thailand will get factor from the increase of consumer product, the effect of
that come from increase minimum wage by government policy, so it will motivate about
consumer in region and the part of invest of private to start expand the invest in first quarter
and second quarter by the cause of invest the machine that need to repair and compensate the
damage of machine from flooding in last year (2011), beside the invest about industry to
restore the process of produce Spatial Development Planning and Strategy Officer
(SPSO)/NESDB/20 August 2555.

Social
The produce of package in Thailand will increase in every years because main income
of country come from the export so to make customer interest and choose to do business with
the company, CSR (Corporate Social Responsibility) will be another alternative to influence
customer to do business together in process of company, that realize every employee in
company, employee is the best resource of company so must give a take care and develop
performance, benefit and opportunity to the employee advantage by support about develop
knowledge and ability of employee include with external of company to show about the
company preserve the environment and guard benchmark of safety, including support activity
to develop and preserve the environment, energy by organized activity to campaign for
promote behavior to use resource in smart way Samart Co.,Ltd.

39

Packaging environments
Paper packaging industry increased in production, exporting and importing, because
of the ASEAN Community have both positive and negative effects to paper packaging
industry, and domestic factors by a group of consumers more turned their attention to the
environment. The consumers want the packaging that is environmentally friendly. Packaging
design must consider the ability to reduce the amount of packaging used, because people
know and awareness of the dangers of global warming. It will be losses to the environment
and living organisms, which are the key elements of the Ecosystem. We must be protected,
and change in today. In Thailand has 3R to use for environmentally friendly. It is Reuse,
Reduce, and Recycle.
The choice of the packaging, that is friendly to the environment. It shows the
consumers and society, that our business is caring for the world. The important think about
the management of packaging "green" need to start focus on to the lifecycle of the package
from the beginning supplying until the ending of use. In the Product Box company is uses
natural raw materials, which can be decomposed to easily without destroying the natural
environment, and can be recycled. The Product Box Company is attentive to social and
environmental with choice of packaging for "green". This is not different from the general
packaging. It will protect from damage of goods or product that inside the box from
transportation and it is beautiful.
In the Product Box Company, the most of product is corrugated paper. That has to
produce the carton packaging to put goods or product to transportation. In company have
environment conservation to use the recycle paper into the processes of produce the carton
packaging. It is the policy to save the energy and save the world. It is the corporate social
responsibility.
Corrugated paper product in company
Most are made of corrugated material recycling, and are often made from scrap of
recycled human. Manufacture of corrugated paper without the use of toxic materials, or
destruction of the ozone layer. The current have research and development capabilities of the
corrugated market all the time, in order to improve the properties, the ability of corrugated
paper, such as strength, and the ability to print, resistant to moisture, and recycling. More
than 74% of corrugated paper products are taken to recycling. The paper counts as one
package with rates being highest recycling.

Source: http://www.foodnetworksolution.com/knowledge/content/142
http://www.dae.mi.th/world.htm
http://www.thaipaperbox.com/about-paper.php
http://www.bangkokbiznews.com

40

Technology

Nowadays technology have role in many aspects of business. Many people use
machine to help in their business which technology in modern not only in term of
comfortable but technology assist in the production of goods. And the technology that we
choose in company is concern about internet webpage and truck. In the present, internet has
many roles in every industry because the number of people in communication by the internet
is higher than ever such as Facebook is a large social network online and popular in
nowadays which we use Fackbook to contact and send information to customer faster. And
truck support in the transportation, when the transportation is convenient and fast that effect
on satisfy of customer.

Technology in packaging

The packaging technology is important for logistic system because in term of safety
on product, we protect in quality of product and not harm to the environment. So we choose
in CUBE intelligent program, it help in enhance the capacity of packaging and design of
packaging which the program can calculate the size and style of packaging it effect in design
accuracy and minimum gap.

Sources: http://www.tradelogistics.go.th/download/file/5ee4543c.pdf

41

3.1.2 Competition Analysis (3Cs Analysis)

Competitor Analysis
Paper Box Limiter Partnership can provide the competitor into two groups. There are
direct competitor and indirect competitor. In term of direct competitor is the paper box
trading company by using e-commerce that same as PB Limited Partnership . Such as DPS
Limited Partnership and PJ Box. In term of indirect competitor is a company that they are
produce the product, use internet for sell the goods and transport the goods for customer.
Such as S C Paper-Pack Co.,Ltd.

Direct competitor
Design Packaging and Supply (DPS)

Design Packaging and Supply Limited Partnership is an trading company by using ecommerce to do the business. Main product of this company is a post office paper box.
Moreover DPS has another products such as corrugated box, plastic shockproof and OPP
tape. Target market of Design Packaging and Supply is retailer and wholesaler that most
using the internet. The promotion of this company have only one promotion that is discount
strategy, this promotion is for the order more than 3,000 baht. The transportation is to
transport the goods to customer buy Thailand post and private company, such as NTC, SDS
,CKT transportation.
Advantage Point

Disadvantage Point

- The company have customer loyalty.


- The transportation of their company are
reliable for customer.

- Do not have the information about the


company to make reliable of customer.
- The company has unclear information of
the amount to order products.
- The company do not have the standard to
guarantee their product.
- The price of product is a little bit cheaper
than the market.

(Source: http://www.dps-postbox.com/?cid=1289592)

42

PJ Box

PJ Box is an e-commerce business. Their main customer are the people use the
internet and have ability to buy low amount per order. The main product is Thailand post
paper box. A part from paper box they sell the tool for packing, second hand paper box, etc.
The price is quite high more than market price. The promotion of this shop is use a sale
promotion. There are if you order Thailand post paper box 100 pieces, you will get free 5
pieces and if you order 150 products from this shop, you will get free 5 paper boxes. They
transport the goods to customer by Thailand Post, but if the order more than 1,500 baht, they
will transport the goods to customer by private company.
Advantage Point

Disadvantage Point

- The company have customer loyalty.


- The website are guarantee by e- commerce
company.
- The transportation is free.

- Do not have the information about the


company to make reliable of customer.
- The contact is not available for customer.
- High price
- Sale promotion is long-run, so it cannot
motivate the customer.

43

Customer analysis
Product Box Limited Partnerships has target on the online shops or e-commerce in
Thailand, there are a lot of online shops on many websites. The famous websites, people want
to open online shops are around 17 websites, some websites are free, some websites want to
register the member, and pay the money to open online shops on the websites. We survey the
number of online shops and member of 17 famous websites in Thailand that show the number
on the table.
Web site
www.weloveshopping.com
www.shopup.com
www.lnwshop.com
www.pantipmarket.com
www.dealfish.co.th
www.thaionlinemarket.com
www.siamonlineshop.com
www.be2hand.com
th.888db.com
www.siamshop.com
www.market2u.com
www.shop2thai.com
www.ilovemyshopping.com
www.yeepou.com
www.plazacool.com
www.catabgtoday.com
www.tarad.com

Online shops
321,138
15,123
59,563
10,555
218,044
79,516
2,940
314,128
646
6,736
2,373
4,684
6,804
625
705
41
257,823

Source: 2011

From the table, it shows number of online shops on each websites that the total online
shops are 1,301,444 shops. In total online shops, there are many catalogs that include fashion and
accessories, e-ticket, book, food drink and healthy goods, and etc. It shows on the table.

44

Product and Service


Clothing and jewery

30.8

e-Ticket

14.8

Book

13.4

Food, drink and healthy goods

13.3

Technology/Communication and photo

12.5

Entertainment/Sport/Stationary products

10.8

Booking services

8.7

Utensils and office

5.7

Electricity and electroacoustics

4.7

games and gifts

4.1

Softwares

3.9

Computor game

1.9

Customer behavior
In Industrial Estate have many companies and factories produce their product for sale
exchange or trade, they will pack their product and send their product to another company. In
many factories use corrugated box for pack their product, they want to save their product for
transport to customer and promote the product. Corrugated box has many qualifications for
them, low cost, save their product, strong, many sizes and many styles for make to order. In
location, they want to buy corrugated box from nearly their company that can reduce risk
from transport corrugated box to their factory, it effect to their production, and it easy to
order. And the quality of corrugated box, it effect to decision to buying, so Thai Industrial
Standards Institute Library (TISI), it is certificate the corrugated box. So it has three main
effects, qualification of corrugated box, location and quality of corrugated box.

Competitive Analysis
We used Five Forces model for analysis competitive that selling similar production our
company. ( Michael Porter )
1. Rivalry Among Current Competitors
In online shopping has many shop that sell product box, but each companies
set the price of box hasnt equal. Mostly companies focus online shop less than shop
of their sell, but we focus mostly online shopping and make lots of promotions with
online shopping more than competitor.

45

2. Bargaining Power of Suppliers


There are a lot of suppliers from Samutprakarn or near this province. There
can serve the production following my order. Moreover the price of production can be
lower, because we will order product box too much and then we can negotiate about
price of production lower and lower.

3. Bargaining Power of Customers


The bargaining power of customer has quite high, because there are a lot of
Paper products companies at Samutprakran that sell similar product, but we can solve
this problem from good negotiation and offer promotion that difference other
company. Moreover our company has good location, and near industry that used
Corrugated box more than competitor.

4. Threat of Substitute Products or Services


From now, every industries they used Corrugated box that produce by paper to
transport, its lower cost and easily to find or use. It has Normal box paper, but cannot
substitute Corrugated box, because that box havent flexible or strong as same as
Corrugated box. Most industries used Corrugated box to transport their product from
point one to other point. The Corrugated box is good way to protection their product
without broken. Moreover this box is not expensive.

5. Threat of New Entrance


The Product box has not easy to entry competition, because each companies
that use Corrugated box. They will have regular customer and they dont want to
change their suppliers without New company offer good promotion greater than old
company.

46

3.2 STP Analysis


Market Segmentation
Packaging segmentation
Market Segmentation of product product box company is to provide type of
packaging that normally people in Thailand use for transportation, classifies by material of
packaging. In each types can separate into to group, there are online business (on website)
and non-online business (industrial, factory and etc.).
The product box product company is use the packaging segmentation to analysis the
packaging that normally consumers use in transportation. We divide the packaging
segmentation into pie chart for easy to understand and analysis. This pie chart is show the
percentage of packaging types. It has 5 segment that consist of 51.35% from paper , 20.52%
from metal, 14.61% from plastic ,9.91% from glass, 3.60% from other. There are two group
in each type of packaging; online business and non-online business.

Packaging Segmentation
Glass
10%

Others
4%

Plastic
15%
Paper
51%

Metal
20%

Source: 2552

Target Market
The target market of product box limited partnerships, we analyze paper packaging
segment and focus on online business. The target market is only shop because this target
market is bigger than other and online shops are increasing in every year. This group use
corrugated box for pack their product to transportation.
Source:

47

Position Analysis
More promotion

Paper Box Limited Partnership


DPS Limited Partnerships

High Price

Low Price
PJ Box

Less promotion
The product position of Product Box company have more promotion when compare
with others two company. But Product Box company use nearly standard price.

48

3.3

Marketing Mix/4P

Product
- The Company sale corrugated box, thick box have 2 types:
1. Thick 3 layers (Single wall) have a paper layer, to make for surface of box and wave
of corrugated, paper make a surface of box, its popular to contain a general product
that have a middle weight or take it to pad and partition another side of box beside it
can increase thick of box.

2. Thick 5 layers (Double wall) its different by have 3 layer and paper is complex
more than by increase amount of paper to make pad and partition for protect and
strength, popular to contain product that have a high weight and its can bring to
produce to composition to increase the strength of box.

49

- Has a surface of box in 2 grades for the customer to use in their work as appropriate:

1. Paper grade KS or white paper, have a white skin, property to contain product that
focus on image to look good, have a strength and benchmark weight is 170 gram.

2. Paper KC is light brown paper, produce from recycle paper in 100 % to promote
about preserve environment and also look beautiful and strong, can place overlap
together0

Price
The price is determinant the image for the goods so the company must set the price follow the
cost and profit of company, but the price should not set a highest than market value and not
lowest more than cost, because to keep image and quality of product to make it worth to buy
by the price ,make the price not highest than market value and not lowest if lowest or highest
too much, it will look this product is low quality so if you price is goods, your customer will
trust your brand and have a confident to purchase the product.

50

Price strategy
-

Step 1 Search for the general price of competitor then we got the price of box each
company and they have difference price ,so we average price from price of each
product.
Step 2 After we have average price. We set the level of price up to size of our
product.
Step 3 The price of our product have higher average price because our company
have more promotion to promote our product, and then we can set price more than
average.

Retail price
Ready-Made Type 0
Ready-Made Type A
Ready-Made Type B
Ready-Made Type C

=
=
=
=

11 x 17 x 6
14 x 20 x 6
17 x 25 x 9
20 x 30 x 11

cm.
cm.
cm.
cm.

=
=
=
=

4.7 Bath.
5.7 Bath.
7.7 Bath.
10.7 Bath.

Ready-Made Type D

22 x 35 x 14 cm.

= 14.7 Bath.

Ready-Made Type E

24 x 40 x 17 cm.

= 19.7 Bath.

Ready-Made Type F

30 x 45 x 20 cm.

= 22 Bath.

Normal Carton No.1

14 x 20 x 6

cm.

= 4.3 Bath.

Normal Carton No.2

17 x 25 x 9

cm.

= 5.7 Bath.

Normal Carton No.3

20 x 30 x 11 cm.

= 7.7 Bath.

Normal Carton No.4

22 x 35 x 14 cm.

= 10.7 Bath.

Normal Carton No.5

24 x 40 x 17 cm.

= 12.7 Bath.

Normal Carton No.6

30 x 45 x 20 cm.

= 17.7 Bath.

Price of advertise in the internet


-cost for hire the programmer for create the website 3-4hundred thousand baht in the
first year.
-cost for rent the website from other server, if don't have own server website (depend
on population of the website that we rent)
-cost of remain the website in the next several years around 50,000 baht and renewal
fees 5,000-8,000 baht per years

51

Place

Industrial Estate Bang Phli, province Samutprakan , should place to establish the
company is important in many way, especially the way to transport the product to the
customer, Industrial Estate Bang Phli is the place that easy to transport the goods to another
Industrial Estate include with Industrial Estate Bang Pun and Industrial Estate well grow, it
will make transport to faster and it make customer interest the industry in locality.

Promotion
Website
In the website has the information of the limited partnership, address, detail to contact
and order the product.
Price for make the website is 35,000 baht per year.
Total price for 5 years = 175,000 baht
(Source: http://www.makewebeasy.com/webdesign/?gclid=CJnA0JPBkrUCFVF96wodClkAqg)

Brochure for send to every customer who orders our product


(send 20,000 paper per year, 5years used 100,000paper)
- A4 Glossy coated paper 105gram 0.5/piece x 100,000piese/for 5years = 50,000baht
- Deliver to Bangkok metropolitan region area 500baht = 50,500baht
- Price per one brochure 100,000/50,500 = 0.505baht
- Total price for 5years = 50,500 baht.
(Source: http://www.naitamtook.com/brochour.html)

52

Free Delivery to area 50 kilometer from the limited partnership

Free delivery to the customer in area 50 kilometer around the limited partnership
when order the product more than 1,500 baht.
Price of Natural Gas for Vehicles (NGV) is 11.5 baht per kilogram
In 1 day drive 15 kilometer x30days in 1month = 450 kilometer but NGV 1,600 baht
can drive more than 900 kilometer.
Total price of NGV in 1 month is 800 baht.
In year 1 used NGV 800 x12month = 9,600baht, and increase sale in August 5% and
December 5% = 9,680 baht per year.
In year 2 used NGV 880 x12month =10,560baht, increase sale in January 5%,
February 10%, August 5% and December 5% =10,780baht.
In year 3 used NGV 968 x12month =11,616baht, increase sale in January 5%,
February 10%, August 5% and December 5% = 11,858baht.
In year 4 used NGV 1,065 x12month =12,780baht, increase sale in January 5%,
February 10%, August 5% and December 5% =13,046baht.
In year 5 used NGV 1,172 x12month = 14,064 baht, increase sale in January 5%,
February 10%, August 5% and December 5% =14,358baht.
(Source: http://www.topboosters.net/wizContent.asp?wizConID=97&txtmMenu_ID=59)

January
Free T-shirt for customer in every New Year
Price T-shirt free size 85baht, screen color 7baht per 1color (we use 4color =28baht)
and free blog screen.
in year 2 gift T-shirt 300 piece 300x85 = 25,500baht, screen color 300x28 =
8,400baht, total price 25,500+8,400 = 33,900baht and price per one T-shirt is 113baht
in year 3 gift T-shirt 450 piece 450x85 = 38,250baht, screen color 450x28 =
12,600baht, total price 38,250+12,600 = 50,850baht and price per one T-shirt is 113baht
in year 4 gift T-shirt 600 piece 600x85 = 51,000baht, screen color 600x28 =
16,800baht, total price 51,000+16,800 = 67,800baht and price per one T-shirt is 113baht
in year 5 gift T-shirt 800 piece 800x85 = 68,000baht, screen color 800x28 =
22,400baht, total price 68,000+22,400 = 90,400baht and price per one T-shirt is 113baht
Total price for 4 year is 242,950 baht
(Source:
http://www.pandascreen.com/main/%E0%B8%A3%E0%B8%B2%E0%B8%84%E0%B8%B2%E0%B8%84%E0%B9%88%E0%B8%B2%
E0%B8%9A%E0%B8%A3%E0%B8%B4%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%87%E0%B8%B2%E0%B8%99%E0%B8
%AA%E0%B8%81%E0%B8%A3%E0%B8%B5%E0%B8%99%E0%B9%80%E0%B8%AA%E0%B8%B7%E0%B9%89%E0%B8%AD.
html)

53

New Year card send to every customer in New Year festival.


Card size 6x4inches price per one piece for wholesale less than 400piece = 6.5baht
per piece and more than 450piece = 5.5baht per piece
in year 2 used 300piece x6.5 = 1,950 and price for deliver 50baht = 2,000baht
in year 3 used 500piece x5.5 = 2,750 and price for deliver 65baht = 2,815baht
in year 4 used 700piece x5.5 = 3,850 and price for deliver 65baht = 3,915baht
in year 5 used 900piece x5.5 = 4,950 and price for deliver 65baht = 5,015baht
Total price for 4 years = 13,745baht
(Source: www.facebook.com/chamcard)

In February
Valentines Day
For the customer who buys the product 800 baht will receive cartoon tape size 36
inches for free (order for produce the cartoon tape 1 piece 35 baht)
cartoon tape screen heart pattern width 2 inches 50 yards long and free delivery.
576 piece x35bath = 20,160 baht
Total price for 4 years = 80,640
(Source: www.pandatape.com)

Angpao in Chinese New Year Festival


The customer who buys the product more than 1,000 baht has right for win in random
name to get the Angpao reward value 500 baht 3 award, 1,000 baht 2 award and 1,500 baht 1
award.
Total reward (500x3) + (1,000x2) +1,500 = 5,000 baht
Total price for 5 years = 25,000 baht

In June
Gift free the whipcord in 1-30 June.
For the customer who buy the die cut box any size more than 600 baht, get the
whipcord 1 meter per 1 box follow the volume that customer order.
The white whipcord no.18 weight 0.5 kilogram, longer 425 meter and 90 baht per 1
roll.
Used 500 rolls x90baht = 45,000baht, total weight 250 kilogram and free delivery.
Total price for 5 years = 225,000 baht
(Source: www.scpaperpack.co.th)

54

In August
Mothers day card is send to every customer who orders our product in 5 days before
mothers day.
For mothers day Card size 6x4inches price per one piece for wholesale less than
450piece = 6.5baht per piece and more than 450piece = 5.5baht per piece
in year 1 used 200piece x6.5 = 1,300 and price for deliver 50baht = 1,350baht
in year 2 used 400piece x6.5 = 2,600 and price for deliver 50baht = 2,650baht
in year 3 used 450piece x5.5 = 2,475 and price for deliver 65baht = 2,540baht
in year 4 used 500piece x5.5 = 2,750 and price for deliver 65baht = 2,815baht
in year 5 used 600piece x5.5 = 3,300 and price for deliver 65baht = 3,365baht
total price for 5 years = 12,720baht
(Source: www.facebook.com/chamcard)

In September
Gift free the whipcord in 1-30 September.
For the customer who buy the die cut box any size more than 600 baht, get the
whipcord 1 meter per 1 box follow the volume that customer order.
The white whipcord no.18 weight 0.5 kilogram, longer 425 meter and 90 baht per 1
roll.
Used 500 rolls x90baht = 45,000baht, total weight 250 kilogram and free delivery.
Total price for 5 years = 225,000 baht
(Source: www.scpaperpack.co.th)

In October
Halloween Day
For the customer who buys the product 800 baht will receive cartoon tape size 36
inches for free (order for produce the cartoon tape 1 piece 35 baht)
cartoon tape screen Halloween pattern width 2 inches 50 yards long and free delivery.
576 piece x35bath = 20,160 baht
Total price for 4 years = 80,640 baht.
(Source: www.pandatape.com)

55

In December
Fathers day card is send to every customer who orders our product in 5 days before
Fathers day.
For fathers day Card size 6x4inches price per one piece for wholesale less than
450piece = 6.5baht per piece and more than 450piece = 5.5baht per piece
in year 1 used 200piece x6.5 = 1,300 and price for deliver 50baht = 1,350baht
in year 2 used 400piece x6.5 = 2,600 and price for deliver 50baht = 2,650baht
in year 3 used 450piece x5.5 = 2,475 and price for deliver 65baht = 2,540baht
in year 4 used 500piece x5.5 = 2,750 and price for deliver 65baht = 2,815baht
in year 5 used 600piece x5.5 = 3,300 and price for deliver 65baht = 3,365baht
Total price for 5 years = 12,720baht
(Source: www.facebook.com/chamcard)

Gift voucher
when buy the product more than 3,000 baht has right to get the gift voucher
value 500 baht only 10 awards in 1-5 December by using random program to find the
lucky person.
Gift voucher 500 bath x10 awards =5,000 baht
Total price for 5 year = 25,000baht

In Year 5
Fuk Luk Sau in Chinese New Year for only the 20 customer that has most orders in
5years to show that our organization interested in customer royalty.
Fuk Luk Sau width 5centimeter high 8centimeter 150baht per 1 set of Fuk Luk Sau
Used 20 set x150 = 3,000baht and free price of deliver.

56

2.4

Sales Forecast/Profit Estimation

From the promotion of the company every year

Sale forecast
The product box limited partnerships has target on the online shops in 17 famous
websites, there are 1,301,444 shops that include with 12 categories of product and service.
From the 12 categories, there are 2 categories that do not use the corrugated paper box, so we
will cut these categories out of the target market, both are around 23.5%, the real customer of
the company are 76.5% of all online shops from the survey.
1,301,444 x 0.765 = 995,605 shops
And company set the goal of first years at 0.8% of online shops that use the
corrugated paper box.
995,605 x 0.008 = 7,965 shops
In each month,
7,965/12 = 664 shops
The company expected the online shops that buy the corrugated paper boxes from
company will buy the boxes in average 100 boxes per shop
664 x 100 = 66,400 boxes
The company has 2 types of corrugated paper boxes that include Ready-Made Carton
and Normal Carton. From survey, more online shops buy Normal Carton more than ReadyMade Carton, 60% Normal Carton and 40% Ready-Made Carton. In Ready-Made Carton,
there are 7 types of box, online shop normally use type A, B and C, so the company will sell
Ready-Made Carton in type O 15%, A 20%, B 20%, C 20%, D 10%, E 10% and F 5%. In
Normal Carton, there are 6 types, online shops normally use No.1 30%, No. 2 25%, No.3
20%, No.4 10%, No.5 10% and No.6 5%.
The company will increase the number of boxes that sell to online shops at 10% every
year, this increase

57

Year 1: Sale Volume


Year 1
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
4183
A
5.7
5578
B
7.7
5578
C
10.7
5578
D
14.7
2789
E
19.7
2789
F
22.7
1394
Normal Carton
No.1
4.3
12550
No.2
5.7
10458
No.3
7.7
8366
No.4
10.7
4183
No.5
12.7
4183
No.6
17.7
2092
Total
144.7
69720

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

4382
5843
5843
5843
2922
2922
1461

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

4183
5578
5578
5578
2789
2789
1394

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

4183
5578
5578
5578
2789
2789
1394

48804
65072
65072
65072
32536
32536
16268

13147
10956
8765
4382
4382
2191
73040

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

12550
10458
8366
4183
4183
2092
69720

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

12550
10458
8366
4183
4183
2092
69720

146412
122010
97608
48804
48804
24402
813400

Year1 : Sale
Year 1
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
19661
A
5.7
31792
B
7.7
42948
C
10.7
59680
D
14.7
40995
E
19.7
54939
F
22.7
31653
Normal Carton
No.1
4.3
53963
No.2
5.7
59611
No.3
7.7
64421
No.4
10.7
44760
No.5
12.7
53127
No.6
17.7
37021
Total
144.7
574911

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

20597
33306
44993
62522
42948
57556
33160

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

19661
31792
42948
59680
40995
54939
31653

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

19661
31792
42948
59680
40995
54939
31653

229379
370910
501054
696270
478279
640959
369284

56533
62449
67489
46892
55656
38784
602288

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

53963
59611
64421
44760
53127
37021
574911

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

53963
59611
64421
44760
53127
37021
574911

629572
695457
751582
522203
619811
431915
6707296

58

Year 2: Sale Volume


Year 2
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
4602
A
5.7
6135
B
7.7
6135
C
10.7
6135
D
14.7
3068
E
19.7
3068
F
22.7
1534
Normal Carton
No.1
4.3
13805
No.2
5.7
11504
No.3
7.7
9203
No.4
10.7
4602
No.5
12.7
4602
No.6
17.7
2301
Total
144.7
76692

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

4821
6428
6428
6428
3214
3214
1607

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4602
6135
6135
6135
3068
3068
1534

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4602
6135
6135
6135
3068
3068
1534

53684
71579
71579
71579
35790
35790
17895

14462
12052
9641
4821
4821
2410
80344

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13805
11504
9203
4602
4602
2301
76692

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13805
11504
9203
4602
4602
2301
76692

161053
134211
107369
53684
53684
26842
894740

NOV

DEC

Year 2: Sale
Year 2
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
21627
A
5.7
34972
B
7.7
47242
C
10.7
65648
D
14.7
45095
E
19.7
60433
F
22.7
34818
Normal Carton
No.1
4.3
59360
No.2
5.7
65572
No.3
7.7
70863
No.4
10.7
49236
No.5
12.7
58439
No.6
17.7
40723
Total
144.7
632402

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

Total

22657
36637
49492
68774
47242
63311
36476

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

21627
34972
47242
65648
45095
60433
34818

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

21627
34972
47242
65648
45095
60433
34818

252317
408001
551160
765897
526107
705055
406212

62186
68694
74238
51581
61222
42663
662517

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

59360
65572
70863
49236
58439
40723
632402

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

59360
65572
70863
49236
58439
40723
632402

692529
765003
826740
574423
681792
475107
7378026

59

Year 3: Sale Volume


Year 3
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
5062
A
5.7
6749
B
7.7
6749
C
10.7
6749
D
14.7
3374
E
19.7
3374
F
22.7
1687
Normal Carton
No.1
4.3
15185
No.2
5.7
12654
No.3
7.7
10123
No.4
10.7
5062
No.5
12.7
5062
No.6
17.7
2531
Total
144.7
84361

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

5303
7070
7070
7070
3535
3535
1768

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

5062
6749
6749
6749
3374
3374
1687

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

5062
6749
6749
6749
3374
3374
1687

59053
78737
78737
78737
39369
39369
19684

15908
13257
10605
5303
5303
2651
88378

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

15185
12654
10123
5062
5062
2531
84361

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

15185
12654
10123
5062
5062
2531
84361

177159
147632
118106
59053
59053
29526
984214

Year3 : Sale
Year 3
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
23790
A
5.7
38469
B
7.7
51966
C
10.7
72213
D
14.7
49604
E
19.7
66477
F
22.7
38300
Normal Carton
No.1
4.3
65296
No.2
5.7
72129
No.3
7.7
77950
No.4
10.7
54160
No.5
12.7
64283
No.6
17.7
44796
Total
144.7
695642

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

24923
40301
54441
75652
51966
69642
40124

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

23790
38469
51966
72213
49604
66477
38300

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

23790
38469
51966
72213
49604
66477
38300

277548
448802
606276
842487
578718
775561
446833

68405
75564
81662
56739
67344
46929
728768

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

65296
72129
77950
54160
64283
44796
695642

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

65296
72129
77950
54160
64283
44796
695642

761782
841503
909414
631865
749971
522618
8115829

60

Year 4: Sale Volume


Year 4
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
5568
A
5.7
7424
B
7.7
7424
C
10.7
7424
D
14.7
3712
E
19.7
3712
F
22.7
1856
Normal Carton
No.1
4.3
16704
No.2
5.7
13920
No.3
7.7
11136
No.4
10.7
5568
No.5
12.7
5568
No.6
17.7
2784
Total
144.7
92797

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

5833
7777
7777
7777
3889
3889
1944

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5568
7424
7424
7424
3712
3712
1856

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5568
7424
7424
7424
3712
3712
1856

64958
86611
86611
86611
43305
43305
21653

17499
14582
11666
5833
5833
2916
97216

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

16704
13920
11136
5568
5568
2784
92797

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

16704
13920
11136
5568
5568
2784
92797

194874
162395
129916
64958
64958
32479
1082635

Year4 : Sale
Year 4
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
26169
A
5.7
42316
B
7.7
57163
C
10.7
79435
D
14.7
54565
E
19.7
73124
F
22.7
42130
Normal Carton
No.1
4.3
71825
No.2
5.7
79342
No.3
7.7
85745
No.4
10.7
59576
No.5
12.7
70712
No.6
17.7
49275
Total
144.7
765207

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

27415
44331
59885
83217
57163
76606
44136

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

26169
42316
57163
79435
54565
73124
42130

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

26169
42316
57163
79435
54565
73124
42130

305303
493682
666903
926736
636590
853117
491516

75245
83120
89828
62413
74079
51622
801645

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

71825
79342
85745
59576
70712
49275
765207

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

71825
79342
85745
59576
70712
49275
765207

837960
925653
1000355
695052
824968
574879
8927412

61

Year 5: Sale Volume


Year 5
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
6125
A
5.7
8166
B
7.7
8166
C
10.7
8166
D
14.7
4083
E
19.7
4083
F
22.7
2042
Normal Carton
No.1
4.3
18374
No.2
5.7
15312
No.3
7.7
12249
No.4
10.7
6125
No.5
12.7
6125
No.6
17.7
3062
Total
144.7
102077

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

6416
8555
8555
8555
4278
4278
2139

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

6125
8166
8166
8166
4083
4083
2042

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

6125
8166
8166
8166
4083
4083
2042

71454
95272
95272
95272
47636
47636
23818

19249
16041
12833
6416
6416
3208
106938

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

18374
15312
12249
6125
6125
3062
102077

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

18374
15312
12249
6125
6125
3062
102077

214362
178635
142908
71454
71454
35727
1190899

DEC

Total

Year 5: Sale
Year 5
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
28786
A
5.7
46547
B
7.7
62879
C
10.7
87378
D
14.7
60021
E
19.7
80437
F
22.7
46343
Normal Carton
No.1
4.3
79008
No.2
5.7
87276
No.3
7.7
94319
No.4
10.7
65533
No.5
12.7
77783
No.6
17.7
54203
Total
144.7
841727

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

30156
48764
65874
91539
62879
84267
48550

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

28786
46547
62879
87378
60021
80437
46343

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

28786
46547
62879
87378
60021
80437
46343

335834
543050
733594
1019409
700249
938428
540668

82770
91432
98811
68654
81487
56784
881810

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

79008
87276
94319
65533
77783
54203
841727

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

79008
87276
94319
65533
77783
54203
841727

921756
1018219
1100391
764557
907465
632367
9820153

62

Marketing Expenses (Sales Incentive)


Year 1
year 1
Brochure
Angpao
free the whipcord
year
1
Celebration
card
Gift voucher
Brochure
Free Deliver
Angpao
Website
free
the whipcord
Total
year 1expense
Celebration card
Gift
voucher
year
2
Brochure
Free Deliver
Angpao
Website
Brochure
free the whipcord
year
1expense
Total
Free
T-shirt card
Celebration
New
Year card
Gift voucher
Brochure
year
2
Valentines
Free DeliverDay
Angpao
Angpao
Website
free
the whipcord
Brochure
free
whipcord
Totalthe
expense
Celebration
Free
T-shirt card
Celebration
card
Gift
voucher
New
Year
card
Halloween
year 2
Free
Deliver
Valentines
Gift voucherDay
Website
Angpao
Free
Deliver
Brochure
Total
expense
free
the
whipcord
Website
Free T-shirt
Celebration
card
Total
expense
New Year
card
year
2
Halloween
Valentines Day
Gift
voucher
year
3
Angpao
Brochure
Free Deliver
free the whipcord
Free
T-shirt
Website
Brochure
Celebration card
New
Year
card
Total
expense
Free
T-shirt
Halloween
Valentines Day
New
Year card
Gift voucher
Angpao
year
3
Valentines
Free DeliverDay
free the whipcord
Angpao
Website
Celebration
card
Brochure
free
whipcord
Totalthe
expense
Halloween
Free
T-shirt card
Celebration
Gift
voucher
New
Year
card
Halloween
year 3
Free
Deliver
Valentines
Gift voucherDay
Website
Angpao
Free
Deliver
Brochure
Total
expense
free
the
whipcord
Website
Free T-shirt
Celebration
card
Total
expense
New Year
card
year
3
Halloween
Valentines Day
Gift
voucher
year
4
Angpao
Brochure
Free Deliver
free the whipcord
Free
T-shirt
Website
Brochure
Celebration card
New
Year
card
Total
expense
Free
T-shirt
Halloween
Valentines Day
New
Year card
Gift voucher
Angpao
year
4
Valentines
Free DeliverDay
free the whipcord
Angpao
Website
Celebration
card
Brochure
free
whipcord
Totalthe
expense
Halloween
Free
T-shirt card
Celebration
Gift
voucher
New
Year card
Halloween
year 4
Free
Deliver
Valentines
Gift voucherDay
Website
Angpao
Free
Deliver
Brochure
Total
expense
free
the
whipcord
Website
Free T-shirt
Celebration
card
Total
expense
New Year
card
year
4
Halloween
Valentines Day
Gift
voucher
year
5
Angpao
Brochure
Free Deliver
free the whipcord
Free
T-shirt
Website
Brochure
Celebration card
New
Year
card
Total
expense
Free
T-shirt
Halloween
Valentines Day
New
Year card
Gift voucher
Angpao
year
5
Valentines
Free DeliverDay
free the whipcord
Angpao
Website
Celebration
card
Brochure
free
whipcord
Totalthe
expense
Halloween
Free
T-shirt card
Celebration
Gift
voucher
New
Year card
Halloween
year 5
Free
Deliver
Valentines
Gift voucherDay
Website
Angpao
Free
Deliver
Brochure
Total
expense
free
the
whipcord
Website
Free T-shirt
Celebration
card
Fuk
Sau
NewLuk
Year
card
year
5expense
Halloween
Total
Valentines
Day
Gift voucher
Angpao
Brochure
Free Deliver
free the whipcord
year T-shirt
5
Free
Website
Celebration card
New
Year
card
Fuk Luk
Sau
Halloween
Brochure
Valentines
Day
Total
expense
Gift voucher
Free T-shirt
Angpao
Free Deliver
Newthe
Year
card
free
whipcord
Website
Valentines Day
Celebration
card
Fuk Luk Sau
Angpao
Halloween
Total expense
freevoucher
the whipcord
Gift
Celebration
Free
Deliver card
Halloween
Website
Gift Luk
voucher
Fuk
Sau
Free Deliver
Total
expense
Website
Fuk Luk Sau
Total expense

January

February

August

1,666.67

June
July
Promotion expense
1,666.67
1,666.67
1,666.67

March

April

May

August
1,350 September

1,666.67
800
5,000

1,666.67
800

1,666.67
800

June
July
Promotion expense
1,666.67
1,666.67
1,666.67
800
800
800

7,466.67
February
10
February
1,666.67
800
5,000
1,666.67
February
7,466.67
10
1,666.67
February
20,160
800
5,000
5,000
1,666.67
7,466.67
10
February
800
20,160
5,000
968
1,666.67
7,466.67
10
27,794.67
February
10
20,160
February
5,000
1,666.67
968

2,466.67
March

2,466.67
April

March
1,666.67
800

April
1,666.67
800

3,856.67 September
2,466.67
August
1,350
5
August
1,666.67 September
1,666.67
840
800

1,666.67
March
2,466.67

1,666.67
April
2,466.67

1,666.67
March
800

1,666.67
April
800

1,666.67
2,466.67

1,666.67
2,466.67

2,466.67
2,466.67
2,466.67
May
June
July
Promotion expense
May
June
July
1,666.67
1,666.67
1,666.67
800
Promotion800
expense 800
1,666.67
1,666.67
1,666.67
May
June
July
2,466.67
2,466.67
2,466.67
Promotion expense
1,666.67
1,666.67
1,666.67
May
June
July
800
800
800
Promotion expense
1,666.67
1,666.67
1,666.67
2,466.67
2,466.67
2,466.67

1,666.67

1,666.67
5,000
45,000
January
February

1,666.67
800
35,000
45,000
82,466.67
January
5
January
1,666.67
800
35,000
1,666.67
45,000
January
82,466.67
33,900
5
2,000
1,666.67
January
800
35,000
45,000
1,666.67
45,000
82,466.67
33,900
5
2,000
January
800
35,000
924
1,666.67
82,466.67
45,000
35,000
33,900
5
118,490.67
2,000
January
5
January
1,666.67
924
45,000
33,900
35,000
1,666.67
2,000
118,490.67
50,850
5
2,815
January
924
45,000
35,000
1,666.67
45,000
118,490.67
50,850
5
2,815
January
924
35,000
1,016
1,666.67
118,490.67
45,000
35,000
50,850
5
136,348.07
2,815
January
5
January
1,666.67
1,016
45,000
50,850
35,000
1,666.67
2,815
136,348.07
67,800
5
3,915
January
1,016
45,000
35,000
1,666.67
45,000
136,348.07
67,800
5
3,915
January
1,016
35,000
1,118
1,666.67
136,348.07
45,000
35,000
67,800
5
154,499.92
3,915
January
5
January
1,666.67
1,118
45,000
67,800
35,000
1,666.67
3,915
154,499.92
90,400
5
5,015
January
1,118
45,000
35,000
1,666.67
45,000
154,499.92
90,400
5
5,015
January
1,118
35,000
1,231
1,666.67
154,499.92
45,000
35,000
90,400
5
5,015
January
178,312.27
5
1,666.67
1,231
45,000
January
90,400
35,000
5,015
1,666.67
178,312.27
90,400
5
1,231
5,015
45,000
35,000

178,312.27
45,000
5
1,231
35,000
1,231
178,312.27
35,000
5
178,312.27
5

1,666.67
27,794.67
20,160
10
5,000
February
20,160
968
5,000
1,666.67
27,794.67
10
February
968
20,160
5,000
1,065
1,666.67
27,794.67
10
27,891.47
February
10
20,160
February
5,000
1,666.67
1,065
1,666.67
27,891.47
20,160
10
5,000
February
20,160
1,065
5,000
1,666.67
27,891.47
10
February
1,065
20,160
5,000
1,172
1,666.67
27,891.47
10
27,998.17
February
10
20,160
February
5,000
1,666.67
1,172
1,666.67
27,998.17
20,160
10
5,000
February
20,160
1,172
5,000
1,666.67
27,998.17
10
February
1,172
20,160
5,000
1,290
1,666.67
27,998.17
10
3,000
February
31,116.67
20,160
10
5,000
1,666.67
1,290
February
3,000
1,666.67
20,160
31,116.67
5,000
10
1,290
20,160
3,000
5,000
31,116.67
10
1,290

3,000
1,290
31,116.67
10
3,000
31,116.67
10

March

April

1,666.67

May

Year 2

March
800

April
800

880
1,666.67
2,466.67

880
1,666.67
2,466.67

May
June
July
800
800
800
Promotion expense
880
880
880
1,666.67
1,666.67
1,666.67
2,466.67
2,466.67
2,466.67

2,546.67
March

2,546.67
April

March
1,666.67
880

April
1,666.67
880

2,546.67
2,546.67
2,546.67
May
June
July
Promotion expense
May
June
July
1,666.67
1,666.67
1,666.67
880
880
880
Promotion
expense

1,666.67
2,546.67

1,666.67
2,546.67

1,666.67
2,546.67

March
880

April
880

1,666.67
2,546.67

1,666.67
2,546.67

May
June
July
880
880
880
Promotion expense
1,666.67
1,666.67
1,666.67
2,546.67
2,546.67
2,546.67

March
880

April
880

968
1,666.67
2,546.67

968
1,666.67
2,546.67

2,634.67
March

2,634.67
April

March
1,666.67
968

April
1,666.67
968

2,634.67
2,634.67
2,634.67
May
June
July
Promotion expense
May
June
July
1,666.67
1,666.67
1,666.67
968
968
Promotion expense 968

1,666.67
2,634.67

1,666.67
2,634.67

1,666.67
2,634.67

March
968

April
968

1,666.67
2,634.67

1,666.67
2,634.67

May
June
July
968
968
968
Promotion expense
1,666.67
1,666.67
1,666.67
2,634.67
2,634.67
2,634.67

1,666.67
2,546.67

1,666.67
2,546.67

Year 3

May
June
July
880
880
880
Promotion expense
968
968
968
1,666.67
1,666.67
1,666.67
2,546.67
2,546.67
2,546.67

1,666.67
2,634.67

1,666.67
2,634.67

March
968

April
968

1,065.00
1,666.67
2,634.67

1,065.00
1,666.67
2,634.67

May
June
July
968
968
968
Promotion expense
1,065.00
1,065.00
1,065.00
1,666.67
1,666.67
1,666.67
2,634.67
2,634.67
2,634.67

2,731.67
March

2,731.67
April

March
1,666.67
1,065.00

April
1,666.67
1,065.00

2,731.67
2,731.67
2,731.67
May
June
July
Promotion expense
May
June
July
1,666.67
1,666.67
1,666.67
1,065.00
1,065.00
1,065.00
Promotion
expense

1,666.67
2,731.67

1,666.67
2,731.67

1,666.67
2,731.67

March
1,065.00

April
1,065.00

1,666.67
2,731.67

1,666.67
2,731.67

May
June
July
1,065.00
1,065.00
1,065.00
Promotion expense
1,666.67
1,666.67
1,666.67
2,731.67
2,731.67
2,731.67

March
1,065.00

April
1,065.00

1,172.00
1,666.67
2,731.67

1,172.00
1,666.67
2,731.67

Year 4

1,666.67
2,731.67

1,666.67
2,731.67

May
June
July
1,065.00
1,065.00
1,065.00
Promotion expense
1,172.00
1,172.00
1,172.00
1,666.67
1,666.67
1,666.67
2,731.67
2,731.67
2,731.67

1,666.67

1,666.67
840

September
1,666.67

1,666.67
800

1,666.67
1,666.67
August
3,856.67 September
2,466.67
1,350
5
1,666.67 September
1,666.67
August
840
800

1,666.67
1,666.67
3,856.67
2,466.67
1,350
2,650
5
August September
840
800
924
880
1,666.67
1,666.67
3,856.67
2,466.67
5
2,650
5,240.67
2,546.67
August September
5
August September
1,666.67
1,666.67
924
880
1,666.67
1,666.67
2,650
5,240.67
2,546.67
5
August September
924
880

2,650
1,666.67
1,666.67
5,240.67
2,546.67
2,540
5
August September
924
880
1,016
968
1,666.67
1,666.67
5,240.67
2,546.67
5
2,540
5,223.07
2,634.67
August September
5
August September
1,666.67
1,666.67
1,016
968
1,666.67
1,666.67
2,540
5,223.07
2,634.67
5
August September
1,016
968

2,540
1,666.67
1,666.67
5,223.07
2,634.67
2,815
5
August September
1,016
968
1,118
1,065.00
1,666.67
1,666.67
5,223.07
2,634.67
5
2,815
5,599.92
2,731.67
August September
5
August September
1,666.67
1,666.67
1,118
1,065.00
1,666.67
1,666.67
2,815
5,599.92
2,731.67
5
August September
1,118
1,065.00

2,815
1,666.67
1,666.67
5,599.92
2,731.67
3,365
5
August September
1,118
1,065.00

1,231
1,172.00
1,666.67
1,666.67
5,599.92
2,731.67
5
3,365
May
June
July
August
2,838.67
2,838.67
2,838.67
6,262.27 September
2,838.67
Promotion expense
5
1,666.67
1,666.67
1,666.67
1,666.67
1,666.67
1,172.00
1,172.00
1,172.00
1,231
1,172.00
May
June
July
August September
3,365
Promotion expense
1,666.67
2,838.67 1,666.67
2,838.67 1,666.67
2,838.67 1,666.67
6,262.27 1,666.67
2,838.67
5
1,172.00
1,172.00
1,172.00
1,231
1,172.00

March
2,838.67

April
2,838.67

1,666.67
1,172.00
March

1,666.67
1,172.00
April

1,666.67
2,838.67

1,666.67
2,838.67

1,172.00

1,172.00

2,838.67

2,838.67

2,838.67

2,838.67

2,838.67

1,172.00

1,172.00

1,172.00

1,172.00

1,172.00

1,172.00
2,838.67

1,172.00
2,838.67

1,172.00
2,838.67

1,172.00
2,838.67

1,172.00
2,838.67

2,838.67

2,838.67

2,838.67

2,838.67

2,838.67

Year 5

3,365

63

6,262.27
5
3,365
1,231

1,231
6,262.27
5
6,262.27
5

2,838.67

1,172.00

1,172.00
2,838.67

2,838.67

October
1,666.67

November December
1,666.67

1,666.67

Total

20,000
5,000
45,000
October November December
Total
1,350
2,700
5,000
5,000
1,666.67
1,666.67
1,666.67
20,000
800
800
840
9,680
5,000
35,000
45,000
2,466.67
2,466.67
8,856.67
122,380
October November December
Total
1,350
2,700
5 ######
5,000
5,000
October
Total
1,666.67 November
1,666.67 December
1,666.67
20,000
800
800
840
9,680
5,000
35,000
1,666.67
1,666.67
1,666.67
20,000
45,000
October
Total
2,466.67 November
2,466.67 December
8,856.67
122,380
33,900
1,350
2,700
5 ######
2,000
5,000
5,000
1,666.67 November
1,666.67 December
1,666.67
20,000
October
Total
20,160
800
800
840
9,680
5,000
5,000
35,000
45,000
1,666.67
1,666.67
1,666.67
20,000
45,000
2,466.67
2,466.67
8,856.67
122,380
1,350
2,700
33,900
2,650
5,300
5 ######
5,000
5,000
2,000
20,160 November December
20,160
October
Total
800
800
840
9,680
20,160
5,000
5,000
35,000
5,000
880
880
924
10,780
1,666.67
1,666.67
1,666.67
20,000
2,466.67
2,466.67
8,856.67
122,380
45,000
35,000
33,900
5 ######
2,650
5,300
22,706.67
2,546.67 10,240.67
202,300
2,000
October
Total
20,160 November December5 ######
20,160
20,160
5,000
5,000
October November December
Total
5,000
1,666.67
1,666.67
1,666.67
20,000
880
880
924
10,780
45,000
33,900
35,000
1,666.67
1,666.67
1,666.67
20,000
2,650
5,300
2,000
22,706.67
2,546.67 10,240.67
202,300
50,850
20,160
20,160
20,160
5 ######
2,815
5,000
5,000
5,000
October November December
Total
20,160
880
880
924
10,780
45,000
5,000
35,000
2,650
5,300
1,666.67
1,666.67
1,666.67
20,000
45,000
22,706.67
2,546.67 10,240.67
202,300
20,160
20,160
50,850
2,540
5,080
5 ######
5,000
5,000
2,815
20,160 November December
20,160
October
Total
880
880
924
10,780
20,160
5,000
5,000
35,000
5,000
968
968
1,016
11,858
1,666.67
1,666.67
1,666.67
20,000
22,706.67
2,546.67 10,240.67
202,300
45,000
35,000
50,850
5 ######
2,540
5,080
22,794.67
2,634.67 10,223.07
220,923
2,815
October
Total
20,160 November December5 ######
20,160
20,160
5,000
5,000
October November December
Total
5,000
1,666.67
1,666.67
1,666.67
20,000
968
968
1,016
11,858
45,000
50,850
35,000
1,666.67
1,666.67
1,666.67
20,000
2,540
5,080
2,815
22,794.67
2,634.67 10,223.07
220,923
67,800
20,160
20,160
20,160
5 ######
3,915
5,000
5,000
5,000
October November December
Total
20,160
968
968
1,016
11,858
45,000
5,000
35,000
2,540
5,080
1,666.67
1,666.67
1,666.67
20,000
45,000
22,794.67
2,634.67 10,223.07
220,923
20,160
20,160
67,800
2,815
5,630
5 ######
5,000
5,000
3,915
20,160 November December
20,160
October
Total
968
968
1,016
11,858
20,160
5,000
5,000
35,000
5,000
1,065.00
1,065.00
1,118
13,046
1,666.67
1,666.67
1,666.67
20,000
22,794.67
2,634.67 10,223.07
220,923
45,000
35,000
67,800
5 ######
2,815
5,630
22,891.67
2,731.67 10,599.92
240,711.25
3,915
October
Total
20,160 November December5 ######
20,160
20,160
5,000
5,000
October November December
Total
5,000
1,666.67
1,666.67
1,666.67
20,000
1,065.00
1,065.00
1,118
13,046
45,000
67,800
35,000
1,666.67
1,666.67
1,666.67
20,000
2,815
5,630
3,915
22,891.67
2,731.67 10,599.92 240,711.25
90,400
20,160
20,160
20,160
5 ######
5,015
5,000
5,000
5,000
October November December
Total
20,160
1,065.00
1,065.00
1,118
13,046
45,000
5,000
35,000
2,815
5,630
1,666.67
1,666.67
1,666.67
20,000
45,000
22,891.67
2,731.67 10,599.92 240,711.25
20,160
20,160
90,400
3,365
6,730
5 ######
5,000
5,000
5,015
20,160 November December
20,160
October
Total
1,065.00
1,065.00
1,118
13,046
20,160
5,000
5,000
35,000
5,000
1,172.00
1,172.00
1,231
14,358
1,666.67
1,666.67
1,666.67
20,000
22,891.67
2,731.67 10,599.92 240,711.25
45,000
35,000
90,400
5 ######
3,365
6,730
3,000
5,015
October
Total
20,160 November
20,160
22,998.67
2,838.67 December
11,262.27 ######
20,160
5,000
5,000
5 ######
5,000
1,666.67
1,666.67
1,666.67
20,000
1,172.00
1,172.00
1,231
14,358
45,000
October November December
Total
90,400
35,000
3,365
6,730
5,015
3,000
20,160
20,160
1,666.67
20,000
20,160
22,998.67 1,666.67
2,838.67 1,666.67
11,262.27 ######
5,000
5,000
90,400
5,000
5 ######
1,172.00
1,172.00
1,231
14,358
5,015
45,000
35,000
20,160
3,365
6,730
3,000
5,000
20,160
20,160
22,998.67
2,838.67 11,262.27 ######
45,000
5,000
5,000
5 ######
3,365
6,730
1,172.00
1,172.00
1,231
14,358
20,160
20,160
35,000
5,000
5,000
3,000
1,172.00
1,231 ######
14,358
22,998.67 1,172.00
2,838.67 11,262.27
35,000
5 ######
3,000
22,998.67
2,838.67 11,262.27 269,822.80
5 269,822.84

Chapter 4 : Investment Cost


Pre-Operating Cost

Price(Bath)
50.00

Pre-Operating
Commercial Registration
Fee

5,000.00
0.00
0.00

Registration fee
Telephone register fee
Internet register fee
Total

5,050.00

Commercial Registration Fee: Paper Box Limited Partnership is perform act as


New commercial registration.
Registration fee: Paper Box Limited Partnership registrar the partnerships that
fund of partnerships are totally more than 5,000,000 bath.
Telephone registers fee: Installation fee for free from promotion of True. Internet
registers fee: Entrance Fee, Modem Installation service fee that for free from
promotion of True.
Source: http://www.dbd.go.th/mainsite/index.php?id=101&L=1

64

Investment Cost

Land/Building Cost
The product box company buy the commercial building at Bang Bor, Samutprakarn to
be the office, unit area equal 18 square yard or 72 square meters. The price of commercial
building is 3,750,000 Baht per month and the company buy in first year. The owner have
office equipment to tenant. (Source : http://www.thaihometown.com/buildings/20512)

Machine/Equipments/Tools
TATA Xenon Giant Heavy Duty CNG Plus

Order ; 1 cars , Price 569,000/pickup.

65

Location

Soi Bangpla 21

Soi Bangpla 23
Su Lao Bangpla
school


Soi Bangpla 12

Soi Bangpla 14

Bic C-Bangphli
Industrial Estate - Bangphli

Location of Product Box Company is located near Teparak road, Samut Prakarn

Location of the product Box company is in Amphoe Bang Phli, Samut Prakan. The
building located on Teparak road. Left hand side is near Soi Bangpla 23 and Su Lao Bangpla
School. Right hand side is near Soi Bangpla 21.

66

Facility Layout: The building is 2 boxes with 3 floors. It has area 8 x 20 x 3 meters in
each floor. First floor is the advertising room, warehouse, and toilet. Second floor is an office
zone have the room for an accountant, marketing, manager, meeting room, pantry zone and
toilet. Third floor is a multi - purpose room.

First floor: At the front is garage for the customer and for domestic transportation. On the
brown floor (4x8 meter) is the advertise rooms for customer contact with the organization and the
gray area is warehoused for stock the product that the customer can visit to see our product. And toilet
size is 3x2 meter in the right corner.

67

Second floor: After staircase is the office zone having room for manager, accountant,
marketing, and seller room (3x3 meter in each room, except manager room is 3x4 meter). On
the right side is pantry zone having refrigerator, water dispenser and dining table set. And
toilet size is 3x2 meter at the right corner of the floor.

Third floor: Step from staircase at the upper right corner of second floor. For this
floor is the multi-purpose room to store the product.

68

Depreciation of equipment and tools

No.

Item

Meeting desk

5,720

5,720

Depreciation
expense(per
year)
1144.00

Meeting chairs

10

890

8,900

1780.00

148.33

Office desk

2,950

17,700

3540.00

295.00

Office chairs

980

5,880

1960.00

163.33

4,500

4,500

900.00

75.00

Sofa (set)

Amount

Price per
unit

Total
price

Depreciation(years)

Depreciation
expense(per
month)
95.33

File cabinet

2,100

2,100

420.00

35.00

File cabinet(2)

2,600

5,200

1040.00

86.67

Dining table set(table)

1,900

1,900

380.00

31.67

Dining table set(chair)

330

1,320

440.00

36.67

10

Water dispenser

4,700

4,700

940.00

78.33

11

Refrigerator

6,250

6,250

781.25

65.10

12

Computer

10,260

61,560

20520.00

1710.00

13

Printer

8,200

8,200

2050.00

170.83

14

Telephone(CID502V2)

499

499

99.80

8.32

15

Telephone(DT-1000)

299

598

119.60

9.97

16

Fax SHARP FO-31

2,999

5,998

1199.60

99.97

17

TV

7,999

7,999

1599.80

133.32

18

15,900

31,800

10

3180.00

265.00

37,200

74,400

10

7440.00

620.00

20

Air Conditioner (Small


size)
Air Conditioner (Medium
size)
Fire Extinguisher

690

2,600

520.00

43.33

21

Fire Alarm

490

980

196.00

16.33

890

1,780

356.00

29.67

19

22

Automatic Energy Light

23

Private Branch Exchange

3,000

3,000

10

300.00

25.00

24

Versatile table

1,150

1,150

230.00

19.17

25

Rack

190

190

38.00

3.17

51174.05

4,265

Total

69

Depreciation of building
Building : 3,750,000
Second year

Forth year

Depreciation; 187,500 Baht

Depreciation; 187,500 Baht

Accumulate Depreciation; 375,000 Baht

Accumulate Depreciation; 750,000 Baht

Building Value; 3,375,000 Baht

Building Value; 2,437,500 Baht

Third year

Fifth year

Depreciation; 187,500 Baht

Depreciation; 187,500 Baht

Accumulate Depreciation; 562,500 Baht

Accumulate Depreciation; 937,500 Baht

Building Value; 3,000,000 Baht

Building Value; 1,687,500 Baht

Second year

Forth year

Depreciation; 113,800 Baht

Depreciation; 113,800 Baht

Accumulate Depreciation; 227,600 Baht

Accumulate Depreciation; 386200 Baht

Building Value; 341,400 Baht

Building Value; 113,800 Baht

Depreciation; 113,800 Baht

Third year

Fifth year

Building Value; 455,200 Baht

Depreciation; 113,800 Baht

Depreciation; 113,800 Baht

Accumulate Depreciation; 272,400Baht

Accumulate Depreciation;500,000 Baht

Building Value; 227,600 Baht

Building Value; 0 Baht

- Depreciation of building : 20 years

First year
Depreciation; 187,500 Baht
Building Value; 3,562,500 Baht

Depreciation of Car
Building : 569,000
- Depreciation of Car : 5 years

First year

70

Depreciation Expense
No.
1.00
2.00
3.00
4.00
5.00
6.00
7.00
9.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
17.00
18.00
19.00
20.00
21.00
22.00
23.00
24.00
25.00

Item
Amount
Total price Jan.
Feb.
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Meeting desk
1.00
5,720.00
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
1,144.00
Meeting chairs 10.00
8,900.00
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
1,780.00
Office desk
6.00
17,700.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
3,540.00
Office chairs
6.00
5,880.00
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
1,960.00
Sofa (set)
1.00
4,500.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
900.00
File cabinet
1.00
2,100.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
420.00
File cabinet(2)
2.00
5,200.00
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
1,040.00
Dining table set(table)
1.00
1,900.00
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
380.00
Dining table set(chair)
4.00
1,320.00
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
440.00
Water dispenser 1.00
4,700.00
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
940.00
Refrigerator
1.00
6,250.00
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
781.25
Computer
6.00
61,560.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
20,520.00
Printer
1.00
8,200.00
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
2,050.00
Telephone(CID502V2)
1.00
499.00
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
99.80
Telephone(DT-1000)
2.00
598.00
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
119.60
Fax SHARP FO-31
2.00
5,998.00
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
1,199.60
TV
1.00
7,999.00
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
1,599.80
Air Conditioner (Small
2.00 size)31,800.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
3,180.00
Air Conditioner (Medium
2.00 size)
74,400.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
7,440.00
Fire Extinguisher 4.00
2,600.00
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
520.00
Fire Alarm
2.00
980.00
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
196.00
Automatic Energy2.00
Light
1,780.00
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
356.00
Private Branch Exchange
1.00
3,000.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
300.00
Versatile table 1.00
1,150.00
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
230.00
Rack
1.00
190.00
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
38.00
Total
51,174.05

Year 1 : Accumulate depreciation expense


No.
1
2
3
4
5
6
7
9
10
11
12
13
14
15
16
17
18
19
20
21

22
23
24
25

Item
Amount
Total price
Depreciation(annually)
Accumulate depreciation
Salvage value
Meeting desk
1
5,720
1,144
1,144
4,576
Meeting chairs
10
8,900
1,780
1,780
7,120
Office desk
6
17,700
3,540
3,540
14,160
Office chairs
6
5,880
1,960
1,960
3,920
Sofa (set)
1
4,500
900
900
3,600
File cabinet
1
2,100
420
420
1,680
File cabinet(2)
2
5,200
1,040
1,040
4,160
Dining table set(table) 1
1,900
380
380
1,520
Dining table set(chair) 4
1,320
440
440
880
Water dispenser
1
4,700
940
940
3,760
Refrigerator
1
6,250
781.25
781.25
5,469
Computer
6
61,560
20,520
20,520
41,040
Printer
1
8,200
2050
2,050
6,150
Telephone(CID502V2) 1
499
99.8
99.8
399
Telephone(DT-1000)
2
598
119.6
119.6
478
Fax SHARP FO-31
2
5,998
1,199.60
1,199.60
4,798
TV
1
7,999
1,599.80
1,599.80
6,399
Air Conditioner (Small size)
2
31,800
3,180
3,180
28,620
Air Conditioner (Medium2size) 74,400
7,440
7,440
66,960
Fire Extinguisher
4
2,600
520
520
2,080
Fire Alarm
2
980
196
196
784
Automatic
Energy
Light
2
1,780
356
356
1,424
Private Branch Exchange 1
3,000
300
300
2,700
Versatile table
1
1,150
230
230
920
Rack
1
190
38
38
152
Total
213,750

71

Year 2 : Accumulate depreciation expense


No.
1
2
3
4
5
6
7
9
10
11
12
13
14
15
16
17
18
19
20
21

22
23
24
25

Item
Amount
Total price
Depreciation(annually)
Accumulate depreciation
Salvage value
Meeting desk
1
5,720
1,144
2,288
3,432
Meeting chairs
10
8,900
1,780
3,560
5,340
Office desk
6
17,700
3,540
7,080
10,620
Office chairs
6
5,880
1,960
3,920
1,960
Sofa (set)
1
4,500
900
1,800
2,700
File cabinet
1
2,100
420
840
1,260
File cabinet(2)
2
5,200
1,040
2,080
3,120
Dining table set(table) 1
1,900
380
760
1,140
Dining table set(chair) 4
1,320
440
880
440
Water dispenser
1
4,700
940
1,880
2,820
Refrigerator
1
6,250
781.25
1,563
4,688
Computer
6
61,560
20,520
41,040
20,520
Printer
1
8,200
2050
4,100
4,100
Telephone(CID502V2) 1
499
99.8
200
299
Telephone(DT-1000)
2
598
119.6
239
359
Fax SHARP FO-31
2
5,998
1,199.60
2,399
3,599
TV
1
7,999
1,599.80
3,200
4,799
Air Conditioner (Small size)
2
31,800
3,180
6,360
25,440
Air Conditioner (Medium2size) 74,400
7,440
14,880
59,520
Fire Extinguisher
4
2,600
520
1,040
1,560
Fire Alarm
2
980
196
392
588
Automatic
Energy
Light
2
1,780
356
712
1,068
Private Branch Exchange 1
3,000
300
600
2,400
Versatile table
1
1,150
230
460
690
Rack
1
190
38
76
114
Total
162,576

Year 3 : Accumulate depreciation expense


No.
1
2
3
4
5
6
7
9
10
11
12
13
14
15
16
17
18
19
20
21

22
23
24
25

Item
Amount
Total price
Depreciation(annually)
Accumulate depreciation
Salvage value
Meeting desk
1
5,720
1,144
3,432
2,288
Meeting chairs
10
8,900
1,780
5,340
3,560
Office desk
6
17,700
3,540
10,620
7,080
Office chairs
6
5,880
1,960
5,880
0
Sofa (set)
1
4,500
900
2,700
1,800
File cabinet
1
2,100
420
1,260
840
File cabinet(2)
2
5,200
1,040
3,120
2,080
Dining table set(table) 1
1,900
380
1,140
760
Dining table set(chair) 4
1,320
440
1,320
0
Water dispenser
1
4,700
940
2,820
1,880
Refrigerator
1
6,250
781.25
2,344
3,906
Computer
6
61,560
20,520
61,560
0
Printer
1
8,200
2050
6,150
2,050
Telephone(CID502V2) 1
499
99.8
299
200
Telephone(DT-1000)
2
598
119.6
359
239
Fax SHARP FO-31
2
5,998
1,199.60
3,599
2,399
TV
1
7,999
1,599.80
4,799
3,200
Air Conditioner (Small size)
2
31,800
3,180
9,540
22,260
Air Conditioner (Medium2size) 74,400
7,440
22,320
52,080
Fire Extinguisher
4
2,600
520
1,560
1,040
Fire Alarm
2
980
196
588
392
Automatic
Energy
Light
2
1,780
356
1,068
712
Private Branch Exchange 1
3,000
300
900
2,100
Versatile table
1
1,150
230
690
460
Rack
1
190
38
114
76
Total
111,402

72

Year 4 : Accumulate depreciation expense


No.
1
2
3
4
5
6
7
9
10
11
12
13
14
15
16
17
18
19
20
21

22
23
24
25

Item
Amount
Total price
Depreciation(annually)
Accumulate depreciation
Salvage value
Meeting desk
1
5,720
1,144
4,576
1,144
Meeting chairs
10
8,900
1,780
7,120
1,780
Office desk
6
17,700
3,540
14,160
3,540
Office chairs
6
5,880
1,960
0
0
Sofa (set)
1
4,500
900
3,600
900
File cabinet
1
2,100
420
1,680
420
File cabinet(2)
2
5,200
1,040
4,160
1,040
Dining table set(table) 1
1,900
380
1,520
380
Dining table set(chair) 4
1,320
440
0
0
Water dispenser
1
4,700
940
3,760
940
Refrigerator
1
6,250
781.25
3,125
3,125
Computer
6
61,560
20,520
0
0
Printer
1
8,200
2,050
8,200
0
Telephone(CID502V2) 1
499
99.8
399
100
Telephone(DT-1000)
2
598
119.6
478
120
Fax SHARP FO-31
2
5,998
1,199.60
4,798
1,200
TV
1
7,999
1,599.80
6,399
1,600
Air Conditioner (Small size)
2
31,800
3,180
12,720
19,080
Air Conditioner (Medium2size) 74,400
7,440
29,760
44,640
Fire Extinguisher
4
2,600
520
2,080
520
Fire Alarm
2
980
196
784
196
Automatic
Energy
Light
2
1,780
356
1,424
356
Private Branch Exchange 1
3,000
300
1,200
1,800
Versatile table
1
1,150
230
920
230
Rack
1
190
38
152
38
Total
83,148

Year 5 : Accumulate depreciation on expense


No.
1
2
3
4
5
6
7
9
10
11
12
13
14
15
16
17
18
19
20
21

22
23
24
25

Item
Amount
Total price
Depreciation(annually)
Accumulate depreciation
Salvage value
Meeting desk
1
5,720
1,144
5720
0
Meeting chairs
10
8,900
1,780
8900
0
Office desk
6
17,700
3,540
17700
0
Office chairs
6
5,880
1,960
0
0
Sofa (set)
1
4,500
900
4500
0
File cabinet
1
2,100
420
2100
0
File cabinet(2)
2
5,200
1,040
5200
0
Dining table set(table) 1
1,900
380
1900
0
Dining table set(chair) 4
1,320
440
0
0
Water dispenser
1
4,700
940
4700
0
Refrigerator
1
6,250
781.25
3906.25
2,344
Computer
6
61,560
20520
0
0
Printer
1
8,200
2050
0
0
Telephone(CID502V2) 1
499
99.8
499
0
Telephone(DT-1000)
2
598
119.6
598
0
Fax SHARP FO-31
2
5,998
1,199.60
5998
0
TV
1
7,999
1,599.80
7999
0
Air Conditioner (Small size)
2
31,800
3,180
15900
15,900
Air Conditioner (Medium2size) 74,400
7,440
37200
37,200
Fire Extinguisher
4
2,600
520
2600
0
Fire Alarm
2
980
196
980
0
Automatic
Energy
Light
2
1,780
356
1780
0
Private Branch Exchange 1
3,000
300
1500
1,500
Versatile table
1
1,150
230
1150
0
Rack
1
190
38
190
0
Total
56,944

73

Chapter 5: Production and Operations Analysis


5.1 Product Characteristics
5.1.1) Ready-Made Type 0
Size

11 x 17 x 6 cm.

Weight

50 g.

Price

4.7 Bath.

5.1.2) Ready-Made Type A


Size

14 x 20 x 6 cm.

Weight

60 g.

Price

5.7 Bath.

74

5.1.3) Ready-Made Type B


Size

17 x 25 x 9 cm.

Weight

124 g.

Price

7.7 Bath.

5.1.4) Ready-Made Type C


Size

20 x 30 x 11 cm.

Weight

190 g.

Price

10.7 Bath.

75

5.1.5) Ready-Made Type D


Size

22 x 35 x 14 cm.

Weight

251 g.

Price

14.7 Bath.

5.1.6) Ready-Made Type E


Size

24 x 40 x 17 cm.

Weight

322 g.

Price

19.7 Bath.

76

5.1.7) Ready-Made Type F


Size

30 x 45 x 20 cm.

Weight

410 g.

Price

22 Bath.

Source : http://www.xn--12caaab5a0g3dvante5cxc8byaj2kc10a.com

5.1.8) Normal Carton No.1


Size

14 x 20 x 6 cm.

Weight

60 g.

Price

4.3 Bath.

77

5.1.9) Normal Carton No.2


Size

17 x 25 x 9 cm.

Weight

100 g.

Price

5.7 Bath.

5.1.10) Normal Carton No.3


Size

20 x 30 x 11 cm.

Weight

150 g.

Price

7.7 Bath.

78

5.1.11) Normal Carton No.4


Size

22 x 35 x 14 cm.

Weight

190 g.

Price

10.7 Bath.

5.1.12) Normal Carton No.5


Size

24 x 40 x 17 cm.

Weight

250 g.

Price

12.7 Bath.

79

5.1.13) Normal Carton No.6


Size

30 x 45 x 20 cm.

Weight

350 g.

Price

17.7 Bath.

Source : http://www.xn--12caaab5a0g3dvante5cxc8byaj2kc10a.com

80

5.2 Specification, Feathers, Dimension, Life Time, etc.


Corrugated Box, We supply many grades of corrugated board to fully respond to
consumer's demand.

The dimensions for corrugated boxes are


always stated in the sequence of length (L) x
Breadth (B) x Height (H) or length (L) x Width
(W) x Height (H).

Source: http://www.sarnti.co.th/sarnti_paper/content_desc.php?cmd=service&id=3

Type of Corrugated box.


- Regular Slotted Container (RSC)
Popular to use more another type because the Manufacture use only one paper to less
material and have cover open-close in equal by cover outside. It will link at center from
length of cover. So it is easy to transport product because the box is flatly and can open
immediately. Then it is easy to contain and use. RSC box can edit to transport in product
almost all kinds of product or use to improve strength to protect the product.
Application: Widely used for various types of packaging such as computer, canned
food, consumer goods, electrical appliances and etc.

81

- Folder Type Boxes (Die-cut)


Design style has a variety of styles and can assemble easy to use by without
placeholder or other to hold.
Application: It's easy to use products category containing such as electronic,
components, electronic equipment, toys, fresh fruit and etc.

Source: http://www.sarnti.co.th/sarnti_paper/content_desc.php?cmd=service&id=3

82

Type of paper

KI (bright brown) has a nature color of paper pulp, it strength but lowest than grade
KA
Application: Widely used for all kinds of products such as consumer goods
(beverages, canned foods, and snacks), furniture, leather, etc.

KW

(White) with its white surface and high smoothness. KW is ideal to produce
both strong and high print-quality packaging, enhancing the value and aesthetic of the
products.
Application: Widely used as packaging for electrical appliances, pharmaceutical
products, medical equipment, exported frozen foods, dairy products, beverages and fresh
produce.

Source: http://msrpaperbox.com/board/article

83

Standard of Corrugated paper


1) Basis weight
Standard weight relate with moisture in paper. Standard weight of paper has important to
process in production because standard weight effect to production cost. Paper that has heavy
weight, length of paper will decrease. It is make to produce product decrease but still have
qualification same the paper that has standard weight.
Instruments to test is Analytical balance and used standard ASTM D 646, TAPPI T410.
ISO3039.

2) Moisture content
It is used for testing with corrugated sheets. This value will show about liquid that using
in paper which related with strength of paper. Packaging should not packing frozen food,
fruit, and vegetable because if paper has more quantity of moisture, strength of box will
decrease.
Method to test called Cobbs Test, Instruments to test is Cobbs sizing tester and used
standard ISO 535, ASTM D 2045, TAPPI T 411.

84

3) Ring crush resistance


Quantity ring crush resistance of corrugated paper can be calculated find quantity
pressure resistance of corrugated box.
Instruments to test is Crush tester, Ring crush holder and used standard TAPPI T 818
, Thai Industrial Standards (TIS) 321.

4) Edge-wise crush resistance


This test is very important for corrugated paper because be the quantity that show about
strength of corrugated sheets, which related directly with strength in stacking of corrugated
box.
Instruments to test is Crush tester and used standard ISO 3037 , TAPPI T 811 , TAPPI
T 823 , JIS-0410.

85

5) Bursting strength
To test bursting strength of paperboard be testing for control production of corrugated
box single wall. Testing in Thai Industrial Standards 550 will used bursting strength of
corrugated paper to define size of box and weight of packing for transportation by this
corrugated box will have quantity of bursting strength as required.
In addition bursting strength is important feature for the product that caused voltage from
inside to outside be small area of box, such as product that look like a cube, bars or etc. There
are necessary to use corrugated paper with a high quantity of bursting strength because
impinge between product with packaging, which it will show that ability to support the
weight of product when transportation.
Instruments to test is Mullen tester and used standard ISO 2759, ASTM D 774, TAPPI
T 810, BS 3137, Thai Industrial Standards (TIS) 550.

6) Compression strength
Quantity of compression strength corrugated box can be calculated to find a real number
of layers in an overlay of box that packing. If the quantity of compression strength corrugated
box will decrease caused quantity of moisture in air, the time to store, patterns in overlay of
box, number of transportation, characteristics of the relocate and etc.
This feature is important in design and determine quality of corrugated box for suitable
with product.
Instruments to test is Compression tester and used standard ASTM D 642 ,ISO 2872 ,
TAPPI T 804.

Source: http://www.pt-pack.com/

86

Table 5.1

Item
Pen
Pencil
Liquid paper
Staple r
A4 Paper
Coco
Coffee
Roll tissue
Broom
White board
pen
Magic clean
floor
Plastic mop
Drinking
Water (20
Liter)
Lever arch file
Bin (19 gallon)

Total

Amount
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack

Price Per
Unit/Baht
109
59
89
486
445
94
311
155
90
75

5.2 Liter

172

1 Pack

135

60 units

20*60

4 Pack
3 Unit

269*4
439*3

5,813

87

5.3 Operating Cost


* Utility cost come from on table 5.1
*Material cost come from sale volume
*Gasoline prices 11.50 Bath per kg.

Year1
Description
COGS

Jan

Feb

March

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Total

383,273.80

421,601.60

383,273.80

383,273.80

383,273.80

383,273.80

383,273.80

402,437.70

383,273.80

383,273.80

383,273.80

Gasoline

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

54,000

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

69,756

Total

393,586.80

431,914.6s

393,586.80

393,586.80

393,586.80

393,586.80

393,586.80

412,750.70

393,586.80

393,586.80

393,586.80

*Put gasoline (NGV)8 times per month (1 car) : Average transport 150 K.M. per day. Include weigh of product
Distance of transport approximately50-60 K.M. per month.

402,437.70 4,695,105.10

412,750.70 4,799,697.20

Year2
Description
COGS

Jan

Feb

M arch

April

M ay

June

July

Aug

Sep

Oct

Nov

Dec

Total

442,681.40

463,761.90

421,601.10

421,601.10

421,601.10

421,601.10

421,601.10

442,681.40

421,601.10

421,601.10

421,601.10

Gasoline

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

Total

454,494.40

475,574.90

433,414.10

433,414.10

433,414.10

433,414.10

433,414.10

454,494.40

433,414.10

433,414.10

433,414.10

442,681.40 5,164,614.90

454,494.40

72,000
69,756
5,306,370.90

*Put gasoline (NGV) 13 times per month (1 car) : Average transport 200 K.M. per day. Include weigh of product :
Distance of transport approximately50-60 K.M. per month.

Year 3
Description
COGS

Jan

Feb

March

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Total

486,949.40

510,137.60

463,761.90

463,761.90

463,761.90

463,761.90

463,761.90

486,949.40

463,761.90

463,761.90

463,761.90

486,949.40

5,681,080

Gasoline

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

90,000

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

69,756

Total

500,262.40

523,450.60

477,074.90

477,074.90

477,074.90

477,074.90

477,074.90

500,262.40

477,074.90

477,074.90

477,074.90

500,262.40

5,840,836

*Put gasoline (NGV) 15 times per month (1 car) : Average transport 250 K.M. per day. Include weigh of product
Distance of transport approximately50-60 K.M. per month.

Year 4
Description
COGS

Jan

Feb

M arch

April

M ay

June

July

Aug

Sep

Oct

Nov

Dec

Total

535,644.90

561,151.50

510,137.60

510,137.60

510,137.60

510,137.60

510,137.60

535,644.90

510,137.60

510,137.60

510,137.60

535,644.90

6,249,187

Gasoline

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

122,400

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

69,756

Total

551,657.90

577,164.50

526,150.60

526,150.60

526,150.60

526,150.60

526,150.60

551,657.90

526,150.60

526,150.60

526,150.60

551,657.90

6,441,343

***Put gasoline (NGV) 18 times per month (1 car) : Average transport 340 K.M. per day. Include weigh of product :
Distance of transport approximately50-60 K.M. per month.

Year 5
Description
COGS

Jan

Feb

M arch

April

M ay

June

July

Aug

Sep

Oct

Nov

Dec

Total

589,208.90

617,267

561,151.50

561,151.50

561,151.50

561,151.50

561,151.50

589,208.90

561,151.50

561,151.50

561,151.50

Gasoline

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

144,000

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

69,756

Total

607,021.90

635,080

578,964.50

578,964.50

578,964.50

578,964.50

578,964.50

607,021.90

578,964.50

578,964.50

578,964.50

***Put gasoline (NGV) 23 times per month (1 car) : Average transport 400 K.M. per day. Include weigh of product :
Distance of transport approximately50-60 K.M. per month

88

589,208.90 6,874,105.70

607,021.90 7,087,861.70

Chapter 6 Administration Analysis

Administration Cost
-

Facility Cost (Electricity, Telephone, Fax, etc )

Water per month

We use 20 units per month *** Service 30 baht and VAT 7%


1. (20-11 = 9) 2. (9*20 = 180) 3.(180*7/100 = 12.6)
2. 4. (180+12.6+30) = 222.6
The use a
water(cubic
meter/month)

Units

Government agencies and small business

Price
Value
Total
Minimum 150 bath / month (9 cubic meter)
Minimum
water
10
17.00
170.00
170.00
0-10
10
20.00
200.00
370.00
11-20
10
21.00
210.00
580.00
21-30
20
22.00
440.00
1,020.00
31-50
30
23.00
690.00
1,710.00
51-80
20
24.00
480.00
2,190.00
81-100
200
27.40
5,480.00
7,670.00
101-300
700
27.50
19,250.00
26,920.00
301-1,000
1,000
27.60
27,600.00
54,520.00
1,001-2,000
1,000
27.80
27,800.00
82,320.00
2,001-3,000
28.00
>3,000
http://www.pwa.co.th/service/tariff_rate.html

89

Electricity per month


Tenement (Home)
For the use of electricity to live include with temple and religious establishment every
religion through one meter

1.1 Normal Rate


Electricity
(baht/unit)
1.1.1 use electric energy not upper than 150 per mouth
(0-5 units)
0
5 units
(6-15 units)
1.3576
Next 10 units
(16-25
units)
1.5445
Next 10 units
(26-35 units)
1.7968
Next 10 units
(36-100 units)
2.1800
Next 65 units
(101-150 units)
2.2734
Next 50 units
(151-400 units)
2.7781
Next 250 units
(401 units onwards)
2.9780
Next 400 units
1.1.2 use electric energy upper than 150 per mouth
(0-150 units)
1.8047
150 units
(151-400 units)
2.7781
Next 250 units
(401 units onwards)
2.9780
More than 400
units
http://www.eppo.go.th/power/pw-Rate-PEA.html

Our company use 4,000 kilowatts for electricity


270.71
694.53
10,720.8
Service 40.90
10,761.7
Tax 7% 753.32
= 11,515.02 baht per mouth

90

Service
(baht/month)
8.19

40.90

Internet & Telephone bill


We choose promotion at 899 baht per month to get 15Mbps high speed internet both with
phone 200 baht per month, to use in our company and it enough to use.
(Source:
http://trueonline.truecorp.co.th/packagedetail/234/%E0%B8%9E%E0%B8%B4%E0%B9%80%E0%B8%A8%E0%B8%A9%E0%B9%80%E0%B8%8B%E0%B9%87%E0%B8%95%E0
%B8%AA%E0%B8%B8%E0%B8%94%E0%B8%84%E0%B8%B8%E0%B9%89%E0%B8%A1_15_Mbps.%E0%B9%81%E0%B8%84%E0%B9%88_899_%E0%B8%9A%E0%B8%
B2%E0%B8%97_%E0%B9%80%E0%B8%94%E0%B8%B7%E0%B8%AD%E0%B8%99_%E0%B8%8A%E0%B8%A1%E0%B8%9F%E0%B8%A3%E0%B8%B5%E0%B8%97%E0
%B8%A3%E0%B8%B9%E0%B8%A7%E0%B8%B4%E0%B8%8A%E0%B8%B1%E0%B9%88%E0%B8%99%E0%B8%AA%E0%B9%8C_72_%E0%B8%8A%E0%B9%88%E0%B
8%AD%E0%B8%87)

91

Organization Chart

Manager
Accountant
Driver

Assistant driver

Webmaster

Operator

Housekeeper

Manage

Job Qualification

1) Manager (1 Person)
Qualifications
- Male/Female
- The age over 35 years old or higher
- Bachelors Degree in business administration or higher
- Experience for work more than 3-5 years in job management
2) Operator (2 Persons)
Qualifications
- Male/Female
- Age 22 years old upper
- Good relationship, Motivated, communication skill
- Speak cleanly
- Education advanced vocational school diploma

92

3) Accountant (1 Person)
Qualifications
- Male/Female
- Age 30 years old
- Bachelors in business administration or Accounting
- Experience for 5 years in this job
4) Webmaster (1 person)
Qualifications
- Age 23-28 years old
- Experience for 1 year
- Bachelor of Engineering Program in Information and Communication Engineering
- Can create website and work for website all the time
5) Driver (1 persons)
Qualifications
- Male
- Age 27 years old upper
- Has a drivers license
- Can drive in long way
- Experience for drive in 5 years
6) Assistant driver (1 person)
Qualifications
- Male
- Age 26 years old upper
- Has a drivers license
- Can drive in long way by switch with driver
- Experience for drive in 3 years
7) Housekeeper (1 persons)
Qualifications
- Female
- Age 30 years old upper
- Can use all equipment of cleaning
- Elaborate, honestly, diligent

93

Salary For Employees


Manager (1 Person)

28,000 baht

Operator (2 Person) 9,000 (2*9,000)

18,000 baht

Accountant (1 Person)

20,000 baht

Webmaster (1 person)

15,000 baht

Driver (1 person)

9,000 baht

Assistant driver (1 person)

7,000 baht

Housekeeper (1 person)

6,000 baht

Total salary expense per month

103,000 baht

Insurance for employee


For law in Thailand set the insurance for Thai employee and age begin in 15 and not over
60 and work in company that have employee more than 1 people, think 5% salary from
employee and from company 5%.

Manager (1 Person)
Operator (2 Person)
Accountant (1 Person)
Webmaster (1 Person
Driver (1 Person)
Assistant driver (1 person)
Housekeeper (1 person)
Total Insurance per month

2,800 baht
1,800 baht
2,000 baht
1,500 baht
900 baht
700 bath
800 baht
10,500 baht

(Source: http://www.sso.go.th/wpr/home.jsp?lang=th)

94

Administrative expense rate for each year:

Administrative cost Year 1 (100%)


Administrative cost Year 2 (102%)
Administrative cost Year 3 (104%)
Administrative cost Year 4 (106%)

Administrative cost Year 5 (108%)


Year 1
Year 1
Employees salary
Water expense
Insurance
Year 1
Electricity expense
Employees salary
Internet and
Water
expense
Telephone
bill
Insurance
expense
Electricity
expense
Year
Total 1
Internet andsalary
Employees
administrative
Telephone
bill
expense
Water
expense
expense
Insurance
Year
1
Total 2
Year
Electricity
expense
Employees
salary
administrative
Employees
Internet
andsalary
expense
Water
expense
Water expense
Telephone
bill
Insurance
expense
Insurance
Year 2
Electricity
expense
Electricity
expense
Total
Employees
Internet
andsalary
administrative
Internet
and
Water
expense
Telephone bill
bill
expense
Telephone
expense
Insurance
expense
Electricity
expense
Total
Year
2
Total
administrative
Internet andsalary
Employees
administrative
expense
Telephone
bill
expense
Water
expense
expense
Insurance
Year
2
Total
Year 3
Electricity
expense
Employees
salary
administrative
Employees
Internet andsalary
expense
Water
expense
Water
expense
Telephone
bill
Insurance
expense
Insurance
Year 3
Electricity
Electricity expense
expense
Total
Employees
salary
Internet
administrative
Internet and
and
Water expense
Telephone
bill
expense
Telephone
bill
expense
Insurance
expense
Electricity
expense
Total
Year
3
Total
administrative
Internet
andsalary
Employees
administrative
expense
Telephone
bill
expense
Water
expense
expense
Insurance
Year
3
Total
Year 4
Electricity
expense
Employees
salary
administrative
Employees
Internet
andsalary
expense
Water
expense
Water expense
Telephone
bill
Insurance
expense
Insurance
Year 4
Electricity
expense
Electricity
expense
Total
Employees
Internet and
andsalary
administrative
Internet
Water
expense
Telephone
expense
Telephone bill
bill
expense
Insurance
expense
Electricity
expense
Total
Year
4
Total
administrative
Internet andsalary
Employees
administrative
expense
Telephone
bill
expense
Water
expense
expense
Insurance
Year
4
Total
Year
5
Electricity
expense
Employees
salary
administrative
Employees
Internet
andsalary
expense
Water expense
expense
Water
Telephone
bill
Insurance
expense
Insurance
Year 5
Electricity
Electricity expense
expense
Total
Employees
Internet
andsalary
administrative
Internet
and
Water expense
Telephone
bill
expense
Telephone
bill
expense
Insurance
expense
Electricity
expense
Total
Year
Total 5
administrative
Internet
andsalary
Employees
administrative
expense
Telephone
bill
expense
Water
expense
expense
Insurance
Year
5
Total
Electricity expense
Employees
salary
administrative
Internet and
expense
Water
expense
Telephone
bill
Insurance
expense
Electricity expense
Total
Internet
and
administrative
Telephone bill
expense
expense

Jan
Feb
Mar
Apr
103000.00 103000.00 103000.00 103000.00
222.60
222.60
222.60
222.60
5,150
5,150
5,150
5,150
Jan
Feb
Mar
Apr
11515.02
11515.02 11515.02
11515.02
103000.00 103000.00 103000.00 103000.00
222.60
222.60
222.60
222.60
5,150
5,150
5,150
5,150
899.00
899.00
899.00
899.00
11515.02 Apr11515.02
Jan11515.02 Feb11515.02 Mar
103000.00
120786.62 103000.00
120786.62 103000.00
120786.62 103000.00
120786.62
222.60
222.60
222.60
222.60
899.00
899.00
899.00
899.00
5,150
5,150
5,150
5,150
Jan
Apr
Jan11515.02 Feb
Feb11515.02 Mar
Mar
11515.02 Apr11515.02
103000.00
120786.62 103000.00
120786.62 103000.00
120786.62 103000.00
120786.62
105060.00
105060.00
105060.00
105060.00
222.60
222.60
222.60
222.60
227.05
227.05
227.05
227.05
5,150
5,150
5,150
5,150
5253.00
5253.00
5253.00
5253.00
899.00
899.00
899.00
899.00
Jan11515.02 Feb11515.02 Mar
11515.02 Apr11745.32
11515.02
11745.32
11745.32 11745.32
105060.00
120786.62 105060.00
120786.62 105060.00
120786.62 105060.00
120786.62
227.05
227.05
227.05
227.05
5253.00
5253.00
5253.00
5253.00
899.00
899.00
899.00
899.00
916.98
916.98
916.98
916.98
11745.32 Apr11745.32
Jan11745.32 Feb11745.32 Mar
120786.62 105060.00
120786.62 105060.00
120786.62 105060.00
120786.62
105060.00
123202.35
123202.35
123202.35
123202.35

May
Jun
July
Aug
103000.00 103000.00 103000.00 103000.00
222.60
222.60
222.60
222.60
5,150
5,150
5,150
5,150
May
Jun
July
Aug
11515.02
11515.02
11515.02
11515.02
103000.00 103000.00 103000.00 103000.00
222.60
222.60
222.60
222.60
5,150
5,150
5,150
5,150
899.00
899.00
899.00
899.00
May11515.02 Jun11515.02 July11515.02 Aug11515.02
103000.00
120786.62 103000.00
120786.62 103000.00
120786.62 103000.00
120786.62
222.60
222.60
222.60
222.60
899.00
899.00
899.00
899.00
5,150
5,150
5,150
5,150
May
May11515.02 Jun
Jun11515.02 July
July11515.02 Aug
Aug11515.02
103000.00
120786.62 103000.00
120786.62 103000.00
120786.62 103000.00
120786.62
105060.00
105060.00
105060.00
105060.00
222.60
222.60
222.60
222.60
227.05
227.05
227.05
227.05
5,150
5,150
5,150
5,150
5253.00
5253.00
5253.00
5253.00
899.00
899.00
899.00
899.00
May11515.02 Jun11515.02 July11515.02 Aug11515.02
11745.32
11745.32
11745.32
11745.32
105060.00
120786.62 105060.00
120786.62 105060.00
120786.62 105060.00
120786.62
227.05
227.05
227.05
227.05
5253.00
5253.00
5253.00
5253.00
899.00
899.00
899.00
899.00
916.98
916.98
916.98
916.98
May11745.32 Jun11745.32 July11745.32 Aug11745.32
120786.62 105060.00
120786.62 105060.00
120786.62 105060.00
120786.62
105060.00
123202.35
123202.35
123202.35
123202.35

Sep
Oct
Nov
Dec
103000.00 103000.00 103000.00 103000.00
222.60
222.60
222.60
222.60
5,150
5,150
5,150
5,150
Sep
Oct
Nov
Dec
11515.02
11515.02
11515.02
11515.02
103000.00 103000.00 103000.00 103000.00
222.60
222.60
222.60
222.60
5,150
5,150
5,150
5,150
899.00
899.00
899.00
899.00
Sep11515.02 Oct11515.02 Nov11515.02 Dec11515.02
103000.00
120786.62 103000.00
120786.62 103000.00
120786.62 103000.00
120786.62
222.60
222.60
222.60
222.60
899.00
899.00
899.00
899.00
5,150
5,150
5,150
5,150
Sep
Sep11515.02 Oct
Oct11515.02 Nov
Nov11515.02 Dec
Dec11515.02
103000.00
120786.62 103000.00
120786.62 103000.00
120786.62 103000.00
120786.62
105060.00
105060.00
105060.00
105060.00
222.60
222.60
222.60
222.60
227.05
227.05
227.05
227.05
5,150
5,150
5,150
5,150
5253.00
5253.00
5253.00
5253.00
899.00
899.00
899.00
899.00
Sep11515.02 Oct11515.02 Nov11515.02 Dec11515.02
11745.32
11745.32
11745.32
11745.32
105060.00
120786.62 105060.00
120786.62 105060.00
120786.62 105060.00
120786.62
227.05
227.05
227.05
227.05
5253.00
5253.00
5253.00
5253.00
899.00
899.00
899.00
899.00
916.98
916.98
916.98
916.98
Sep11745.32 Oct11745.32 Nov11745.32 Dec11745.32
120786.62 105060.00
120786.62 105060.00
120786.62 105060.00
120786.62
105060.00
123202.35
123202.35
123202.35
123202.35

Total
1236000.00
2671.20
61800.00
Total
138180.24
1236000.00
2671.20
61800.00
10788.00
138180.24
Total

227.05
916.98
5253.00
Jan
Jan11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Jan11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Jan11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Feb
Feb11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Feb11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Feb11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Mar
Mar
11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Mar
11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
11980.23
Mar
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Apr
Apr11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Apr11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Apr11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
May
May11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
May11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
May11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Jun
Jun11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Jun11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Jun11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
July
July11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
July11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
July11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Aug
Aug11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Aug11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Aug11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Sep
Sep11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Sep11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Sep11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Oct
Oct11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Oct11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Oct11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Nov
Nov11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Nov11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Nov11980.23
123202.35
107161.20
125666.40

227.05
916.98
5253.00
Dec
Dec11745.32
105060.00
123202.35
107161.20
227.05
231.59
5253.00
5358.06
916.98
Dec11745.32
11980.23
107161.20
123202.35
231.59
5358.06
916.98
935.32
Dec11980.23
123202.35
107161.20
125666.40

2724.62
11003.76
63036.00
Total
Total
140943.84
1260720.00
1478428.23
1285934.40
2724.62
2779.12
63036.00
64296.72
11003.76
Total
140943.84
143762.72
1285934.40
1478428.23
2779.12
64296.72
11003.76
11223.84
143762.72
Total
1478428.23
1285934.40
1507996.79

231.59
935.32
5358.06
Jan
Jan11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Jan11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Jan12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Feb
Feb11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Feb11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Feb12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Mar
Mar
11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Mar
11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
12219.83
Mar
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Apr
Apr11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Apr11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Apr12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
May
May11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
May11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
May12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Jun
Jun11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Jun11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Jun12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
July
July11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
July11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
July12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Aug
Aug11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Aug11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Aug12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Sep
Sep11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Sep11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Sep12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Oct
Oct11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Oct11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Oct12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Nov
Nov11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Nov11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Nov12219.83
125666.40
109304.42
128179.73

231.59
935.32
5358.06
Dec
Dec11980.23
107161.20
125666.40
109304.42
231.59
236.22
5358.06
5465.22
935.32
Dec11980.23
12219.83
109304.42
125666.40
236.22
5465.22
935.32
954.03
Dec12219.83
125666.40
109304.42
128179.73

2779.12
11223.84
64296.72
Total
Total
143762.72
1285934.40
1507996.79
1311653.09
2779.12
2834.70
64296.72
65582.65
11223.84
Total
143762.72
146637.98
1311653.09
1507996.79
2834.70
65582.65
11223.84
11448.31
146637.98
Total
1507996.79
1311653.09
1538156.73

236.22
236.22
236.22
236.22
954.03
954.03
954.03
954.03
5465.22
5465.22
5465.22
5465.22
Sep
Oct
Nov
Dec
Sep12219.83 Oct
Nov
Dec
12219.83
12219.83
12219.83
109304.42
128179.73
128179.73
128179.73
128179.73
111490.51 109304.42
111490.51 109304.42
111490.51 109304.42
111490.51
236.22
236.22
236.22
236.22
240.95
240.95
240.95
240.95
5465.22
5465.22
5465.22
5465.22
5574.53
5574.53
5574.53
5574.53
954.03
954.03
954.03
954.03
Sep12219.83 Oct12219.83 Nov12219.83 Dec12219.83
12464.23
12464.23
12464.23
12464.23
111490.51 111490.51 111490.51 111490.51
128179.73 128179.73 128179.73 128179.73
240.95
240.95
240.95
240.95
5574.53
5574.53
5574.53
5574.53
954.03
954.03
954.03
954.03
973.11
973.11
973.11
973.11
12464.23
12464.23
12464.23
12464.23
Sep
Oct
Nov
Dec
128179.73
128179.73
128179.73
128179.73
111490.51
111490.51
111490.51
111490.51
130743.32 130743.32 130743.32 130743.32
240.95
240.95
240.95
240.95
973.11
973.11
973.11
973.11
5574.53
5574.53
5574.53
5574.53
Sep
Oct
Nov
Dec
12464.23
12464.23
12464.23
12464.23
111490.51
130743.32 111490.51
130743.32 111490.51
130743.32 111490.51
130743.32
240.95
240.95
240.95
240.95
5574.53
5574.53
5574.53
5574.53
973.11
973.11
973.11
973.11
12464.23
12464.23
12464.23
12464.23

2834.70
11448.31
65582.65
Total
Total
146637.98
1311653.09
1538156.73
1337886.15
2834.70
2891.39
65582.65
66894.31
11448.31
Total
146637.98
149570.74
1337886.15
1538156.73
2891.39
66894.31
11448.31
11677.28
149570.74
Total
1538156.73
1337886.15
1568919.86

236.22
236.22
236.22
236.22
954.03
954.03
954.03
954.03
5465.22
5465.22
5465.22
5465.22
Jan
Feb
Mar
Apr
Jan12219.83 Feb
Mar
Apr
12219.83 12219.83
12219.83
109304.42
128179.73
128179.73
128179.73
128179.73
111490.51 109304.42
111490.51 109304.42
111490.51 109304.42
111490.51
236.22
236.22
236.22
236.22
240.95
240.95
240.95
240.95
5465.22
5465.22
5465.22
5465.22
5574.53
5574.53
5574.53
5574.53
954.03
954.03
954.03
954.03
Jan12219.83 Feb12219.83 Mar
Apr12219.83
12219.83
12464.23
12464.23 12464.23
12464.23
111490.51 111490.51 111490.51 111490.51
128179.73 128179.73 128179.73 128179.73
240.95
240.95
240.95
240.95
5574.53
5574.53
5574.53
5574.53
954.03
954.03
954.03
954.03
973.11
973.11
973.11
973.11
12464.23
12464.23
12464.23
12464.23
Jan
Feb
Mar
Apr
128179.73
128179.73
128179.73
128179.73
111490.51
111490.51
111490.51
111490.51
130743.32 130743.32 130743.32 130743.32
240.95
240.95
240.95
240.95
973.11
973.11
973.11
973.11
5574.53
5574.53
5574.53
5574.53
Jan
Feb
Mar
Apr
12464.23
12464.23 12464.23
12464.23
111490.51
130743.32 111490.51
130743.32 111490.51
130743.32 111490.51
130743.32
240.95
240.95
240.95
240.95
5574.53
5574.53
5574.53
5574.53
973.11
973.11
973.11
973.11
12464.23
12464.23 12464.23
12464.23
130743.32
973.11

130743.32 130743.32
973.11

973.11

Year 2

Year 3

Year 4

236.22
236.22
236.22
236.22
954.03
954.03
954.03
954.03
5465.22
5465.22
5465.22
5465.22
May
Jun
July
Aug
May12219.83 Jun
July
Aug
12219.83
12219.83
12219.83
109304.42
128179.73
128179.73
128179.73
128179.73
111490.51 109304.42
111490.51 109304.42
111490.51 109304.42
111490.51
236.22
236.22
236.22
236.22
240.95
240.95
240.95
240.95
5465.22
5465.22
5465.22
5465.22
5574.53
5574.53
5574.53
5574.53
954.03
954.03
954.03
954.03
May12219.83 Jun12219.83 July12219.83 Aug12219.83
12464.23
12464.23
12464.23
12464.23
111490.51 111490.51 111490.51 111490.51
128179.73 128179.73 128179.73 128179.73
240.95
240.95
240.95
240.95
5574.53
5574.53
5574.53
5574.53
954.03
954.03
954.03
954.03
973.11
973.11
973.11
973.11
12464.23
12464.23
12464.23
12464.23
May
Jun
July
Aug
128179.73
128179.73
128179.73
128179.73
111490.51
111490.51
111490.51
111490.51
130743.32 130743.32 130743.32 130743.32
240.95
240.95
240.95
240.95
973.11
973.11
973.11
973.11
5574.53
5574.53
5574.53
5574.53
May
Jun
July
Aug
12464.23
12464.23
12464.23
12464.23
111490.51
130743.32 111490.51
130743.32 111490.51
130743.32 111490.51
130743.32
240.95
240.95
240.95
240.95
5574.53
5574.53
5574.53
5574.53
973.11
973.11
973.11
973.11
12464.23
12464.23
12464.23
12464.23

95

1236000.00
1449439.44
2671.20
10788.00
61800.00
Total
Total
138180.24
1236000.00
1449439.44
1260720.00
2671.20
2724.62
61800.00
10788.00
63036.00
Total
138180.24
140943.84
1260720.00
1449439.44
2724.62
10788.00
63036.00
11003.76
140943.84
Total
1449439.44
1260720.00
1478428.23

2891.39
11677.28
66894.31
Total
149570.74
1337886.15
1568919.86
2891.39
66894.31
11677.28
149570.74

130743.32

130743.32

130743.32

130743.32

130743.32

130743.32

130743.32

130743.32

130743.32

1568919.86

973.11

973.11

973.11

973.11

973.11

973.11

973.11

973.11

973.11

11677.28

administrative
expense

125666.40

125666.40 125666.40

125666.40

125666.40

125666.40

125666.40

125666.40

125666.40

125666.40

125666.40

125666.40

1507996.79

Year 4
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Employees salary
109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 1311653.09
Water expense
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
2834.70
Insurance
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
65582.65
Electricity expense
12219.83
12219.83 12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
146637.98
Internet and
Telephone bill
expense
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
11448.31
Total
administrative
128179.73 128179.73 128179.73 128179.73 128179.73 128179.73 128179.73 128179.73 128179.73 128179.73 128179.73 128179.73 1538156.73
expense

Year 5

Year 5
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Employees salary
111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 1337886.15
Water expense
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
2891.39
Insurance
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
66894.31
Electricity expense
12464.23
12464.23 12464.23
12464.23
12464.23
12464.23
12464.23
12464.23
12464.23
12464.23
12464.23
12464.23
149570.74
Internet and
Telephone bill
expense
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
11677.28
Total
administrative
130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 1568919.86
expense

96

Chapter 7: Financial Analysis


- Financial Assumption for Business.
Income statement
Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
Sale Revenue
Cost of goods sold
Gross Profit
Administrative Cost
Selling expense
Depreciation
Sale
Revenue
Earnings
before interest and taxes
Cost
of goods
Interest
paid sold
Gross
Profit
Taxable
income
Administrative Cost
Taxes
Selling
expense
Net
income
Depreciation
Sale Revenue
Earnings
before
interest and taxes
Cost
of goods
sold
InterestProfit
paid
Gross
Taxable incomeCost
Administrative
Taxes expense
Selling
Net
income
Sale
Revenue
Depreciation
Cost
of goods
sold
Earnings
before
interest and taxes
Gross
InterestProfit
paid
Administrative
Sale Revenue
Taxable
incomeCost
Selling
Cost of expense
goods sold
Taxes
Depreciation
Gross
Profit
Net income
Earnings
beforeCost
interest and taxes
Administrative
Interest
paid
Selling expense
Taxable
income
Depreciation
Sale
Revenue
Taxes
Earnings
before interest and taxes
Cost
of goods
Net
income
Interest
paid sold
Gross
Profit
Taxable
income
Administrative
Taxes
(15%) Cost
Selling
expense
Net income
Depreciation
Sale
Revenue
Earnings
before
interest and taxes
Cost
of goods
sold
Interest
paid
Gross Profit
Taxable incomeCost
Administrative
Taxes (15%)
Selling
expense
Net income
Sale
Revenue
Depreciation
Cost
of goods
sold
Earnings
before
interest and taxes
Gross
InterestProfit
paid
Administrative
Taxable incomeCost
Selling
expense
Sale Revenue
Taxes
(15%)
Depreciation
Costincome
of goods sold
Net
Earnings
before interest and taxes
Gross Profit
Interest
paid Cost
Administrative
Taxable
income
Selling expense
Taxes
(15%)
Depreciation
Sale
Revenue
Net
income
Earnings
before interest and taxes
Cost
of goods
Interest
paid sold
Gross
Profit
Taxable
income
Administrative
Taxes (15%) Cost
Selling
expense
Net
income
Depreciation
Sale
Revenue
Earnings
before
interest and taxes
Cost
of goods
sold
InterestProfit
paid
Gross
Taxable
incomeCost
Administrative
Taxes (15%)
Selling
expense
Net income
Sale
Revenue
Depreciation
Cost
of goods
sold
Earnings
before
interest and taxes
Gross
InterestProfit
paid
Administrative
Taxable incomeCost
Selling
expense
Sale Revenue
Taxes
(15%)
Depreciation
Costincome
of goods sold
Net
Earnings
before interest and taxes
Gross Profit
Interest
paid Cost
Administrative
Taxable
income
Selling expense
Taxes
(15%)
Depreciation
Sale
Revenue
Net
income
Earnings
before interest and taxes
Cost
of goods
Interest
paid sold
Gross
Profit
Taxable
income
Administrative
Taxes (15%) Cost
Selling
expense
Net income
Depreciation
Sale
Revenue
Earnings
before
interest and taxes
Cost
of goods
sold
InterestProfit
paid
Gross
Taxable incomeCost
Administrative
Taxes
Selling(15%)
expense
Net income
Sale
Revenue
Depreciation
Cost
of goods
sold
Earnings
before
interest and taxes
Gross
InterestProfit
paid
Administrative
Sale Revenue
Taxable
incomeCost
Selling
expense
Cost of(15%)
goods sold
Taxes
Depreciation
Gross
Profit
Net
income
Earnings
beforeCost
interest and taxes
Administrative
Interest
paid
Selling expense
Taxable
income
Depreciation
Sale
Revenue
Taxes
(15%)
Earnings
before interest and taxes
Cost
of goods
Net
income
Interest
paid sold
Gross
Profit
Taxable
income
Administrative
Taxes (15%) Cost
Selling
expense
Net income
Depreciation
Sale
Revenue
Earnings
before
interest and taxes
Cost of goods
sold
InterestProfit
paid
Gross
Taxable incomeCost
Administrative
Taxes (15%)
Selling
expense
Net income
Sale
Revenue
Depreciation
Cost
of goods
sold
Earnings
before
interest and taxes
Gross
InterestProfit
paid
Administrative
Taxable incomeCost
Selling
expense
Taxes (15%)
Depreciation
Net income
Earnings before interest and taxes
Interest paid
Taxable income
Taxes (15%)
Net income

JAN

FEB

MAR

574911
383,273.80
191,637.20
120,786.72
JAN
82,466.67
29,373.33
574911
-40,989.52
383,273.800
191,637.20
-40,989.52
120,786.72
JAN
0
82,466.67
-40,989.52
29,373.33
574911
-40,989.52
383,273.80
191,637.200
-40,989.52
JAN
120,786.72
82,466.670
-40,989.52
574911
29,373.33
383,273.80
JAN
-40,989.52
191,637.200
120,786.72
632402
-40,989.52
82,466.670
442,681.40
29,373.33
189,720.60
-40,989.52
-40,989.52
123,212.35
JAN
0
118,490.67
-40,989.52
29,373.33
632402
0
-81,355.75
442,681.40
-40,989.520
189,720.60
-81,355.75
123,212.35
JAN
0
118,490.67
-81,355.75
29,373.33
632402
-81,355.75
442,681.40
189,720.600
-81,355.75
JAN
123,212.35
118,490.670
-81,355.75
632402
29,373.33
442,681.40
-81,355.75
189,720.60
JAN
0
123,212.35
-81,355.75
118,490.67
695642
0
29,373.33
486,949.40
-81,355.75
-81,355.75
208,692.60
125,666.400
JAN
-81,355.75
136,348.67
29,373.330
695642
-81,355.75
-82,695.80
486,949.400
208,692.60
-82695.8
125,666.40
JAN
0
136,348.67
-82,695.80
29,373.33
695642
-82,695.80
486,949.40
208,692.600
-82695.8
JAN
125,666.40
136,348.670
-82,695.80
695642
29,373.33
486,949.40
-82,695.80
JAN 208,692.600
125,666.40
-82695.8
136,348.67
765207
0
29,373.33
535,644.90
-82,695.80
-82,695.80
229,562.10
128,179.730
JAN 154,499.92
-82695.8
29,373.330
765207
-82,695.80
-82,490.88
535,644.900
229,562.10
-82490.88
JAN 128,179.730
154,499.92
-82,490.88
29,373.33
765207
-82,490.88
535,644.90
229,562.100
-82490.88
JAN 128,179.73
154,499.920
-82,490.88
765207
29,373.33
535,644.90
JAN
-82,490.88
229,562.100
128,179.73
841727
-82490.88
154,499.92
589,208.900
29,373.33
252,518.10
-82,490.88
-82,490.88
130,743.92
JAN
0
178,312.27
-82490.88
29,373.33
841727
0
-85,911.42
589,208.90
-82,490.880
252,518.10
-85911.42
130,743.92
JAN
0
178,312.27
-85,911.42
29,373.33
841727
-85,911.42
589,208.90
252,518.100
-85911.42
JAN
130,743.92
178,312.270
-85,911.42
841727
29,373.33
589,208.90
-85,911.42
252,518.100
130,743.92
-85911.42
178,312.270
29,373.33
-85,911.42
-85,911.42
0
-85911.42
0
-85,911.42

602288
421601.6
180,686.40
120,786.72
FEB
7466.67
29,373.33
602288
23,059.68
421601.60
180,686.40
23,059.68
120,786.72
FEB 0
7466.67
23,059.68
29,373.33
602288
23,059.68
421601.6
180,686.400
23,059.68
FEB
120,786.72
7466.670
23,059.68
602288
29,373.33
421601.6
FEB
23,059.68
180,686.400
120,786.72
662517
23,059.68
7466.670
463,761.90
29,373.33
198,755.10
23,059.68
23,059.68
123,212.35
FEB 0
27794.67
23,059.68
29,373.33
662517
0
18,374.75
463,761.90
23,059.680
198,755.10
18374.75
123,212.35
FEB 0
27794.67
18,374.75
29,373.33
662517
18,374.75
463,761.90
198,755.100
18374.75
FEB
123,212.35
27794.670
18,374.75
662517
29,373.33
463,761.90
18,374.75
198,755.10
FEB 0
123,212.35
18374.75
27794.67
728768
0
29,373.33
510,137.60
18,374.75
18,374.75
218,630.40
125,666.400
FEB
18374.75
27891.47
29,373.330
728768
18,374.75
35,699.20
510,137.600
218,630.40
35,699.20
125,666.40
FEB 0
27891.47
35,699.20
29,373.33
728768
35,699.20
510,137.60
218,630.400
35,699.20
FEB
125,666.40
27891.470
35,699.20
728768
29,373.33
510,137.60
35,699.20
218,630.400
FEB
125,666.40
35,699.20
27891.47
801645
0
29,373.33
561,151.50
35,699.20
35,699.20
240,493.50
128,179.730
FEB35,699.20
27998.17
29,373.330
801645
35,699.20
54,942.27
561,151.500
240,493.50
54942.27
128,179.730
FEB
27998.17
54,942.27
29,373.33
801645
54,942.27
561,151.50
240,493.500
54942.27
FEB
128,179.73
27998.170
54,942.27
801645
29,373.33
561,151.50
FEB
54,942.27
240,493.500
128,179.73
881810
54942.27
27998.170
617,267.00
29,373.33
264,543.00
54,942.27
54,942.27
130,743.92
FEB 0
31116.67
54942.27
29,373.33
881810
0
73,309.08
617,267.00
54,942.270
264,543.00
73309.08
130,743.92
FEB 0
31116.67
73,309.08
29,373.33
881810
73,309.08
617,267.00
264,543.000
73309.08
FEB
130,743.92
31116.670
73,309.08
881810
29,373.33
617,267.00
73,309.08
264,543.000
130,743.92
73309.08
31116.670
29,373.33
73,309.08
73,309.08
0
73309.08
0
73,309.08

547534
383273.8
164,260.20
120,786.72
MAR
2466.67
29,373.33
547534
11,633.48
383273.80
164,260.20
11,633.48
120,786.72
MAR 0
2466.67
11,633.48
29,373.33
547534
11,633.48
383273.8
164,260.200
11,633.48
MAR
120,786.72
2466.670
11,633.48
547534
29,373.33
383273.8
MAR
11,633.48
164,260.200
120,786.72
602288
11,633.48
2466.670
421,601.10
29,373.33
180,686.90
11,633.48
11,633.48
123,212.35
MAR
2546.670
11,633.48
29,373.33
602288
0
25,554.55
421,601.10
11,633.480
180,686.90
25,554.55
123,212.35
MAR
4512.585
2546.67
21,041.97
29,373.33
602288
25,554.55
421,601.10
180,686.900
25,554.55
MAR
123,212.35
4512.585
2546.67
21,041.97
602288
29,373.33
421,601.10
25,554.55
180,686.90
MAR 0
123,212.35
25,554.55
2546.67
662517
4512.585
29,373.33
463,761.90
21,041.97
25,554.55
198,755.10
125,666.400
MAR
25,554.55
2634.67
4512.585
29,373.33
662517
21,041.97
41,080.70
463,761.900
198,755.10
41,080.70
125,666.40
MAR
30502.29
2634.67
10,578.41
29,373.33
662517
41,080.70
463,761.90
198,755.100
41,080.70
MAR
125,666.40
30502.29
2634.67
10,578.41
662517
29,373.33
463,761.90
41,080.70
198,755.100
MAR
125,666.40
41,080.70
2634.67
728768
30502.29
29,373.33
510,137.60
10,578.41
41,080.70
218,630.40
128,179.730
MAR
41,080.70
2731.67
30502.29
29,373.33
728768
10,578.41
58,345.67
510,137.600
218,630.40
58,345.67
128,179.73
MAR
59531.25
2731.67
-1,185.58
29,373.33
728768
58,345.67
510,137.60
218,630.400
58,345.67
MAR
128,179.73
59531.25
2731.67
-1,185.58
728768
29,373.33
510,137.60
MAR
58,345.67
218,630.400
128,179.73
801645
58,345.67
2731.67
561,151.50
59531.25
29,373.33
240,493.50
-1,185.58
58,345.67
130,743.92
MAR
2838.670
58,345.67
29,373.33
801645
59531.25
77,537.58
561,151.50
-1,185.580
240,493.50
77,537.58
130,743.92
MAR
90722.32
2838.67
-13,184.74
29,373.33
801645
77,537.58
561,151.50
240,493.500
77,537.58
MAR
130,743.92
90722.32
2838.67
-13,184.74
801645
29,373.33
561,151.50
77,537.58
240,493.500
130,743.92
77,537.58
2838.67
90722.32
29,373.33
-13,184.74
77,537.58
0
77,537.58
90722.32
-13,184.74

APR

MAY

JUN

JUL

547534
547534
547534
Product Box
Limited547534
Partnerships
383273.8
383273.8
383273.8
383273.8
Income Statements
164,260.20
164,260.20
164,260.20
164,260.20
At the ended
of year 1 120,786.72
120,786.72
120,786.72
120,786.72
APR
MAY
JUN
JUL
2466.67
2466.67
2466.67
2466.67
29,373.33
29,373.33
29,373.33
29,373.33
Product Box
Limited547534
Partnerships
547534
547534
547534
11,633.48
11,633.48
11,633.48
11,633.48
Income Statements
383273.80
383273.8
383273.80
383273.80
0
164,260.20
164,260.20
164,260.20
164,260.20
At
the
ended
of
year
1
11,633.48
11,633.48
11,633.48
11,633.48
120,786.72
120,786.72
120,786.72
120,786.72
APR 0
MAY 0
JUN 0
JUL 0
2466.67
2466.67
2466.67
2466.67
11,633.48
11,633.48
11,633.48
11,633.48
Product
Box Limited
Partnerships
29,373.33
29,373.33
29,373.33
29,373.33
547534
547534
547534
547534
Income
Statements
11,633.48
11,633.48
11,633.48
11,633.48
383273.8
383273.8
383273.8
383273.8
At the ended
of year0 1 164,260.200
0
0
164,260.20
164,260.20
164,260.20
Product
Box
Limited
Partnerships
11,633.48
11,633.48
11,633.48
11,633.48
APR
MAY
JUN
JUL
120,786.72
120,786.72
120,786.72
120,786.72
Income
2466.670
2466.670 Statements
2466.670
2466.670
11,633.48
11,633.48
At
the ended11,633.48
of547534
year 2 11,633.48
547534
547534
547534
29,373.33
29,373.33
29,373.33
29,373.33
383273.8
383273.8
383273.8
383273.8
APR
MAY
JUN
JUL
11,633.48
11,633.48
11,633.48
11,633.48
164,260.200
164,260.200
164,260.200
164,260.200
120,786.72
120,786.72
120,786.72
120,786.72
602288
602288
602288
602288
11,633.48
11,633.48
11,633.48
11,633.48
Product
Box
Limited
Partnerships
2466.670
2466.670 Statements
2466.670
2466.670
421,601.10
421,601.10
421,601.10
421,601.10
Income
29,373.33
29,373.33
29,373.33
29,373.33
180,686.90
180,686.90
180,686.90
180,686.90
11,633.48
11,633.48
11,633.48
11,633.48
At
the
ended
of
year
2
11,633.48
11,633.48
11,633.48
11,633.48
123,212.35
123,212.35
123,212.35
123,212.35
APR
MAY
JUN
JUL
2546.670
2546.670
2546.670
2546.670
11,633.48
11,633.48
11,633.48
11,633.48
29,373.33
29,373.33
29,373.33
29,373.33
Product
Box
Limited
Partnerships
602288
602288
602288
602288
0
0
0
0
25,554.55
25,554.55
25,554.55
25,554.55
Income Statements
421,601.10
421,601.10
421,601.10
421,601.10
11,633.480
11,633.480
11,633.480
11,633.480
180,686.90
180,686.90
180,686.90
At
the ended
of year 2 180,686.90
25554.55
25554.55
25554.55
25554.55
123,212.35
123,212.35
123,212.35
123,212.35
APR 0
MAY 0
JUN 0
JUL 0
2546.67
2546.67
2546.67
2546.67
25,554.55
25,554.55
25,554.55
25,554.55
Product
Box Limited
Partnerships
29,373.33
29,373.33
29,373.33
29,373.33
602288
602288
602288
602288
Income Statements
25,554.55
25,554.55
25,554.55
25,554.55
421,601.10
421,601.10
421,601.10
421,601.10
At the ended
of year0 2 180,686.900
0
180,686.900
180,686.90
180,686.90
25554.55
25554.55
25554.55
25554.55
APR
MAY
JUN
JUL
123,212.35
123,212.35
123,212.35
123,212.35
Product
Box Limited
Partnerships
2546.670
2546.670
2546.670
2546.670
Income
25,554.55
25,554.55
25,554.55
25,554.55
602288
602288 Statements
602288
602288
29,373.33
29,373.33
29,373.33
29,373.33
At the ended
of year 3 421,601.10
421,601.10
421,601.10
421,601.10
25,554.55
25,554.55
25,554.55
25,554.55
180,686.90
180,686.90
180,686.90
180,686.90
APR 0
MAY 0
JUN 0
JUL 0
123,212.35
123,212.35
123,212.35
123,212.35
25554.55
25554.55
25554.55
25554.55
2546.67
2546.67
2546.67
2546.67
662517
662517
662517
662517
0
0
0
0
Product
Box
Limited
Partnerships
29,373.33
29,373.33
29,373.33
29,373.33
463,761.90
463,761.90
463,761.90
463,761.90
25,554.55
25,554.55
25,554.55
25,554.55
Income Statements
25,554.55
25,554.55
25,554.55
25,554.55
198,755.10
198,755.10
198,755.10
198,755.10
At the ended
of year 3 125,666.400
125,666.400
125,666.400
125,666.400
APR
MAY
JUN
JUL
25554.55
25554.55
25554.55
25554.55
2634.67
2634.67
2634.67
2634.67
0
0
0
29,373.33
29,373.33
29,373.33
29,373.330
Product Box
Limited662517
Partnerships
662517
662517
662517
25,554.55
25,554.55
25,554.55
25,554.55
41,080.70
41,080.70
41,080.70
41,080.70
Income
Statements
463,761.900
463,761.900
463,761.900
463,761.900
198,755.10
198,755.10
198,755.10
198,755.10
At
the
ended
of
year
3
41080.7
41080.7
41080.7
41080.7
125,666.40
125,666.40
125,666.40
125,666.40
APR 0
MAY 0
JUN 0
JUL 0
2634.67
2634.67
2634.67
2634.67
41,080.70
41,080.70
41,080.70
41,080.70
Product
Box Limited
Partnerships
29,373.33
29,373.33
29,373.33
29,373.33
662517
662517
662517
662517
Income Statements
41,080.70
41,080.70
41,080.70
41,080.70
463,761.90
463,761.90
463,761.90
463,761.90
At the ended
of year0 3 198,755.100
0
198,755.100
198,755.10
198,755.10
41080.7
41080.7
41080.7
41080.7
APR
MAY
JUN
JUL
125,666.40
125,666.40
125,666.40
125,666.40
Product
Box Limited
Partnerships
2634.670
2634.670
2634.670
2634.670
Income
41,080.70
41,080.70
41,080.70
41,080.70
662517
662517 Statements
662517
662517
29,373.33
29,373.33
29,373.33
29,373.33
At the ended
of year 4 463,761.90
463,761.90
463,761.90
463,761.90
41,080.70
41,080.70
41,080.70
41,080.70
198,755.100 MAY
198,755.100 JUN
198,755.100 JUL
198,755.100
APR
125,666.40
125,666.40
125,666.40
125,666.40
41080.7
41080.7
41080.7
41080.7
2634.67
2634.67
2634.67
2634.67
728768
728768
728768
728768
0
0
0
0
Product
Box
Limited
Partnerships
29,373.33
29,373.33
29,373.33
29,373.33
510,137.60
510,137.60
510,137.60
41,080.70
41,080.70
41,080.70
41,080.70
Income Statements 510,137.60
41,080.70
41,080.70
41,080.70
41,080.70
218,630.40
218,630.40
218,630.40
218,630.40
At the ended
of year 4 128,179.730
128,179.730
128,179.730
128,179.730
APR 41080.7
2731.67 MAY 41080.7
2731.67 JUN 41080.7
2731.67 JUL 41080.7
2731.67
0
0
0
29,373.33
29,373.33
29,373.33
29,373.330
Product
Box
Limited
Partnerships
728768
728768
728768
728768
41,080.70
41,080.70
41,080.70
41,080.70
58,345.67
58,345.67
58,345.67
58,345.67
Income Statements
510,137.600
510,137.60
510,137.60
510,137.60
0
0
0
218,630.40
218,630.40
218,630.40
At
the ended
of year 4 218,630.40
58345.67
58345.67
58345.67
58345.67
128,179.730 MAY
128,179.730 JUN
128,179.730 JUL
128,179.730
APR
2731.67
2731.67
2731.67
2731.67
58,345.67
58,345.67
58,345.67
58,345.67
Product
Box Limited
Partnerships
29,373.33
29,373.33
29,373.33
29,373.33
728768
728768
728768
728768
Income Statements
58,345.67
58,345.67
58,345.67
58,345.67
510,137.60
510,137.60
510,137.60
510,137.60
At the ended
of year0 4 218,630.400
0
0
218,630.40
218,630.40
218,630.40
Product
Box
Limited
Partnerships
58345.67 MAY
58345.67 JUN
58345.67 JUL
58345.67
APR
128,179.73
128,179.73
128,179.73
128,179.73
Income
2731.670
2731.670 Statements
2731.670
2731.670
58,345.67
58,345.67
58,345.67
58,345.67
At728768
the ended29,373.33
of728768
year 5 29,373.33
728768
728768
29,373.33
29,373.33
510,137.60
510,137.60
510,137.60
510,137.60
APR
MAY
JUN
JUL
58,345.67
58,345.67
58,345.67
58,345.67
218,630.400
218,630.400
218,630.400
218,630.400
128,179.73
128,179.73
128,179.73
128,179.73
801645
801645
801645
801645
58345.67
58345.67
58345.67
58345.67
Product
Box
Limited
Partnerships
2731.670
2731.670 Statements
2731.670
2731.670
561,151.50
561,151.50
561,151.50
561,151.50
Income
29,373.33
29,373.33
29,373.33
29,373.33
240,493.50
240,493.50
240,493.50
240,493.50
58,345.67
58,345.67
58,345.67
58,345.67
At the ended
of year 5 130,743.92
58,345.67
58,345.67
58,345.67
58,345.67
130,743.92
130,743.92
130,743.92
APR
MAY
JUN
JUL
2838.670
2838.670
2838.670
2838.670
58345.67
58345.67
58345.67
58345.67
29,373.33
29,373.33
29,373.33
29,373.33
Product Box
Limited801645
Partnerships
801645
801645
801645
0
77,537.580
77,537.580
77,537.580
77,537.58
Income Statements
561,151.50
561,151.50
561,151.50
561,151.50
58,345.670
58,345.670
58,345.670
58,345.670
240,493.50
240,493.50
240,493.50
At
the ended
of year 5 240,493.50
77537.58
77537.58
77537.58
77537.58
130,743.92
130,743.92
130,743.92
130,743.92
APR 0
MAY 0
JUN 0
JUL 0
2838.67
2838.67
2838.67
2838.67
77,537.58
77,537.58
77,537.58
77,537.58
Product
Box Limited
Partnerships
29,373.33
29,373.33
29,373.33
29,373.33
801645
801645
801645
801645
Income Statements
77,537.58
77,537.58
77,537.58
77,537.58
561,151.50
561,151.50
561,151.50
561,151.50
At the ended
of year0 5 240,493.500
0
240,493.500
240,493.50
240,493.50
77537.58
77537.58
77537.58
77537.58
APR
MAY
JUN
JUL
130,743.92
130,743.92
130,743.92
130,743.92
2838.670
2838.670
2838.670
2838.670
77,537.58
77,537.58
77,537.58
77,537.58
801645
801645
801645
801645
29,373.33
29,373.33
29,373.33
29,373.33
561,151.50
561,151.50
561,151.50
561,151.50
77,537.58
77,537.58
77,537.58
77,537.58
240,493.500
240,493.500
240,493.500
240,493.500
130,743.92
130,743.92
130,743.92
130,743.92
77537.58
77537.58
77537.58
77537.58
2838.670
2838.670
2838.670
2838.670
29,373.33
29,373.33
29,373.33
29,373.33
77,537.58
77,537.58
77,537.58
77,537.58
77,537.58
77,537.58
77,537.58
77,537.58
0
0
0
0
77537.58
77537.58
77537.58
77537.58
0
0
0
0
77,537.58
77,537.58
77,537.58
77,537.58

Year 2

Year 3

Year 4

97

AUG

SEP

OCT

NOV

DEC

574911
402437.7
172,473.30
120,786.72
AUG
3856.67
29,373.33
574911
18,456.58
402437.70
172,473.30
18456.58
120,786.72
AUG 0
3856.67
18,456.58
29,373.33
574911
18,456.58
402437.7
172,473.300
18456.58
AUG
120,786.72
3856.670
18,456.58
574911
29,373.33
402437.7
AUG
18,456.58
172,473.300
120,786.72
632402
18456.58
3856.670
442,681.40
29,373.33
189,720.60
18,456.58
18,456.58
123,212.35
AUG
5240.670
18456.58
29,373.33
632402
0
31,894.25
442,681.40
18,456.580
189,720.60
31,894.25
123,212.35
AUG 0
5240.67
31,894.25
29,373.33
632402
31,894.25
442,681.40
189,720.600
31,894.25
AUG
123,212.35
5240.670
31,894.25
632402
29,373.33
442,681.40
31,894.25
189,720.60
AUG 0
123,212.35
31,894.25
5240.67
695642
0
29,373.33
486,949.40
31,894.25
31,894.25
208,692.60
125,666.400
AUG
31,894.25
5223.07
29,373.330
695642
31,894.25
48,429.80
486,949.400
208,692.60
48429.8
125,666.40
AUG 0
5223.07
48,429.80
29,373.33
695642
48,429.80
486,949.40
208,692.600
48429.8
AUG
125,666.40
5223.070
48,429.80
695642
29,373.33
486,949.40
48,429.80
208,692.600
AUG
125,666.40
48429.8
5223.07
765207
0
29,373.33
535,644.90
48,429.80
48,429.80
229,562.10
128,179.730
AUG 48429.8
5599.92
29,373.330
765207
48,429.80
66,409.12
535,644.900
229,562.10
66409.12
128,179.730
AUG
5599.92
66,409.12
29,373.33
765207
66,409.12
535,644.90
229,562.100
66409.12
AUG
128,179.73
5599.920
66,409.12
765207
29,373.33
535,644.90
AUG
66,409.12
229,562.100
128,179.73
841727
66409.12
5599.920
589,208.90
29,373.33
252,518.10
66,409.12
66,409.12
130,743.92
AUG
6262.270
66409.12
29,373.33
841727
0
86,138.58
589,208.90
66,409.120
252,518.10
86138.58
130,743.92
AUG 0
6262.27
86,138.58
29,373.33
841727
86,138.58
589,208.90
252,518.100
86138.58
AUG
130,743.92
6262.270
86,138.58
841727
29,373.33
589,208.90
86,138.58
252,518.100
130,743.92
86138.58
6262.270
29,373.33
86,138.58
86,138.58
0
86138.58
0
86,138.58

547534
383273.8
164,260.20
120,786.72
SEP
2466.67
29,373.33
547534
11,633.48
383273.80
164,260.20
11,633.48
120,786.72
SEP 0
2466.67
11,633.48
29,373.33
547534
11,633.48
383273.8
164,260.200
11,633.48
SEP
120,786.72
2466.670
11,633.48
547534
29,373.33
383273.8
SEP
11,633.48
164,260.200
120,786.72
602288
11,633.48
2466.670
421,601.10
29,373.33
180,686.90
11,633.48
11,633.48
123,212.35
SEP
2546.670
11,633.48
29,373.33
602288
0
25,554.55
421,601.10
11,633.480
180,686.90
25554.55
123,212.35
SEP 0
2546.67
25,554.55
29,373.33
602288
25,554.55
421,601.10
180,686.900
25554.55
SEP
123,212.35
2546.670
25,554.55
602288
29,373.33
421,601.10
25,554.55
180,686.90
SEP 0
123,212.35
25554.55
2546.67
662517
0
29,373.33
463,761.90
25,554.55
25,554.55
198,755.10
125,666.400
SEP
25554.55
2634.67
29,373.330
662517
25,554.55
41,080.70
463,761.900
198,755.10
41080.7
125,666.40
SEP 0
2634.67
41,080.70
29,373.33
662517
41,080.70
463,761.90
198,755.100
41080.7
SEP
125,666.40
2634.670
41,080.70
662517
29,373.33
463,761.90
41,080.70
198,755.100
SEP
125,666.40
41080.7
2634.67
728768
0
29,373.33
510,137.60
41,080.70
41,080.70
218,630.40
128,179.730
SEP 41080.7
2731.67
29,373.330
728768
41,080.70
58,345.67
510,137.600
218,630.40
58,345.67
128,179.730
SEP
2731.67
58,345.67
29,373.33
728768
58,345.67
510,137.60
218,630.400
58,345.67
SEP
128,179.73
2731.670
58,345.67
728768
29,373.33
510,137.60
SEP
58,345.67
218,630.400
128,179.73
801645
58,345.67
2731.670
561,151.50
29,373.33
240,493.50
58,345.67
58,345.67
130,743.92
SEP
2838.670
58,345.67
29,373.33
801645
0
77,537.58
561,151.50
58,345.670
240,493.50
77537.58
130,743.92
SEP 0
2838.67
77,537.58
29,373.33
801645
77,537.58
561,151.50
240,493.500
77537.58
SEP
130,743.92
2838.670
77,537.58
801645
29,373.33
561,151.50
77,537.58
240,493.500
130,743.92
77537.58
2838.670
29,373.33
77,537.58
77,537.58
0
77537.58
0
77,537.58

547534
383273.8
164,260.20
120,786.72
OCT
2466.67
29,373.33
547534
11,633.48
383273.80
164,260.20
11,633.48
120,786.72
OCT 0
2466.67
11,633.48
29,373.33
547534
11,633.48
383273.8
164,260.200
11,633.48
OCT
120,786.72
2466.670
11,633.48
547534
29,373.33
383273.8
OCT
11,633.48
164,260.200
120,786.72
602288
11,633.48
2466.670
421,601.10
29,373.33
180,686.90
11,633.48
11,633.48
123,212.35
OCT
22706.670
11,633.48
29,373.33
602288
0
5,394.55
421,601.10
11,633.480
180,686.90
5394.55
123,212.35
OCT 0
22706.67
5,394.55
29,373.33
602288
5,394.55
421,601.10
180,686.900
5394.55
OCT
123,212.35
22706.670
5,394.55
602288
29,373.33
421,601.10
5,394.55
180,686.90
OCT 0
123,212.35
5394.55
22706.67
662517
0
29,373.33
463,761.90
5,394.55
5,394.55
198,755.10
125,666.400
OCT
5394.55
22794.67
29,373.330
662517
5,394.55
20,920.70
463,761.900
198,755.10
20920.7
125,666.40
OCT 0
22794.67
20,920.70
29,373.33
662517
20,920.70
463,761.90
198,755.100
20920.7
OCT
125,666.40
22794.670
20,920.70
662517
29,373.33
463,761.90
20,920.70
198,755.100
OCT
125,666.40
20920.7
22794.67
728768
0
29,373.33
510,137.60
20,920.70
20,920.70
218,630.40
128,179.730
OCT22891.67
20920.7
29,373.330
728768
20,920.70
38,185.67
510,137.600
218,630.40
38,185.67
128,179.730
OCT
22891.67
38,185.67
29,373.33
728768
38,185.67
510,137.60
218,630.400
38,185.67
OCT
128,179.73
22891.670
38,185.67
728768
29,373.33
510,137.60
OCT
38,185.67
218,630.400
128,179.73
801645
38,185.67
22891.670
561,151.50
29,373.33
240,493.50
38,185.67
38,185.67
130,743.92
OCT
22998.670
38,185.67
29,373.33
801645
0
57,377.58
561,151.50
38,185.670
240,493.50
57377.58
130,743.92
OCT 0
22998.67
57,377.58
29,373.33
801645
57,377.58
561,151.50
240,493.500
57377.58
OCT
130,743.92
22998.670
57,377.58
801645
29,373.33
561,151.50
57,377.58
240,493.500
130,743.92
57377.58
22998.670
29,373.33
57,377.58
57,377.58
0
57377.58
0
57,377.58

547534
383273.8
164,260.20
120,786.72
NOV
2466.67
29,373.33
547534
11,633.48
383273.80
164,260.20
11,633.48
120,786.72
NOV 0
2466.67
11,633.48
29,373.33
547534
11,633.48
383273.8
164,260.200
11,633.48
NOV
120,786.72
2466.670
11,633.48
547534
29,373.33
383273.8
NOV
11,633.48
164,260.200
120,786.72
602288
11,633.48
2466.670
421,601.10
29,373.33
180,686.90
11,633.48
11,633.48
123,212.35
NOV
2546.670
11,633.48
29,373.33
602288
0
25,554.55
421,601.10
11,633.480
180,686.90
25554.55
123,212.35
NOV 0
2546.67
25,554.55
29,373.33
602288
25,554.55
421,601.10
180,686.900
25554.55
NOV
123,212.35
2546.670
25,554.55
602288
29,373.33
421,601.10
25,554.55
180,686.90
NOV 0
123,212.35
25554.55
2546.67
662517
0
29,373.33
463,761.90
25,554.55
25,554.55
198,755.10
125,666.400
NOV
25554.55
2634.67
29,373.330
662517
25,554.55
41,080.70
463,761.900
198,755.10
41080.7
125,666.40
NOV 0
2634.67
41,080.70
29,373.33
662517
41,080.70
463,761.90
198,755.100
41080.7
NOV
125,666.40
2634.670
41,080.70
662517
29,373.33
463,761.90
41,080.70
198,755.100
NOV
125,666.40
41080.7
2634.67
728768
0
29,373.33
510,137.60
41,080.70
41,080.70
218,630.40
128,179.730
NOV 41080.7
2731.67
29,373.330
728768
41,080.70
58,345.67
510,137.600
218,630.40
58345.67
128,179.730
NOV
2731.67
58,345.67
29,373.33
728768
58,345.67
510,137.60
218,630.400
58345.67
NOV
128,179.73
2731.670
58,345.67
728768
29,373.33
510,137.60
NOV
58,345.67
218,630.400
128,179.73
801645
58345.67
2731.670
561,151.50
29,373.33
240,493.50
58,345.67
58,345.67
130,743.92
NOV
2838.670
58345.67
29,373.33
801645
0
77,537.58
561,151.50
58,345.670
240,493.50
77537.58
130,743.92
NOV 0
2838.67
77,537.58
29,373.33
801645
77,537.58
561,151.50
240,493.500
77537.58
NOV
130,743.92
2838.670
77,537.58
801645
29,373.33
561,151.50
77,537.58
240,493.500
130,743.92
77537.58
2838.670
29,373.33
77,537.58
77,537.58
0
77537.58
0
77,537.58

574911
402437.7
172,473.30
120,786.72
DEC
8856.67
29,373.33
574911
13,456.58
402437.70
172,473.30
13456.58
120,786.72
DEC 0
8856.67
13,456.58
29,373.33
574911
13,456.58
402437.7
172,473.300
13456.58
DEC
120,786.72
8856.670
13,456.58
574911
29,373.33
402437.7
DEC
13,456.58
172,473.300
120,786.72
632402
13456.58
8856.670
442,681.40
29,373.33
189,720.60
13,456.58
13,456.58
123,212.35
DEC
10240.670
13456.58
29,373.33
632402
0
26,894.25
442,681.40
13,456.580
189,720.60
26,894.25
123,212.35
DEC 0
10240.67
26,894.25
29,373.33
632402
26,894.25
442,681.40
189,720.600
26,894.25
DEC
123,212.35
10240.670
26,894.25
632402
29,373.33
442,681.40
26,894.25
189,720.60
DEC 0
123,212.35
26,894.25
10240.67
695642
0
29,373.33
486,949.40
26,894.25
26,894.25
208,692.60
125,666.400
DEC
26,894.25
10223.07
29,373.330
695642
26,894.25
43,429.80
486,949.400
208,692.60
43429.8
125,666.40
DEC 0
10223.07
43,429.80
29,373.33
695642
43,429.80
486,949.40
208,692.600
43429.8
DEC
125,666.40
10223.070
43,429.80
695642
29,373.33
486,949.40
43,429.80
208,692.600
DEC
125,666.40
43429.8
10223.07
765207
0
29,373.33
535,644.90
43,429.80
43,429.80
229,562.10
128,179.730
DEC10599.92
43429.8
29,373.330
765207
43,429.80
61,409.12
535,644.900
229,562.10
61409.12
128,179.730
DEC
10599.92
61,409.12
29,373.33
765207
61,409.12
535,644.90
229,562.100
61409.12
DEC
128,179.73
10599.920
61,409.12
765207
29,373.33
535,644.90
DEC
61,409.12
229,562.100
128,179.73
841727
61409.12
10599.920
589,208.90
29,373.33
252,518.10
61,409.12
61,409.12
130,743.92
DEC
11262.270
61409.12
29,373.33
841727
0
81,138.58
589,208.90
61,409.120
252,518.10
81138.58
130,743.92
DEC 0
11262.27
81,138.58
29,373.33
841727
81,138.58
589,208.90
252,518.100
81138.58
DEC
130,743.92
11262.270
81,138.58
841727
29,373.33
589,208.90
81,138.58
252,518.100
130,743.92
81138.58
11262.270
29,373.33
81,138.58
81,138.58
0
81138.58
0
81,138.58

Total
6707296
4695105.1
2,012,190.90
1,449,440.64
Total
122,380.04
352,479.96
6707296
87,890.26
4695105.1
0
2,012,190.90
107,051.16
1,449,440.64
Total
0
122,380.04
107,051.16
352,479.96
6707296
87,890.26
4695105.1
2,012,190.900
107,051.16
Total
1,449,440.64
122,380.040
107,051.16
6707296
352,479.96
4695105.1
Total
87,890.26
2,012,190.900
1,449,440.64
7378027
107,051.16
122,380.040
5,164,614.90
352,479.96
2,213,412.10
107,051.16
87,890.26
1,478,548.20
Total
0
202,300.04
107,051.16
352,479.96
7378027
0
180,083.90
5,164,614.90
107,051.160
2,213,412.10
180,083.90
1,478,548.20
Total
4512.585
202,300.04
175,571.32
352,479.96
7378027
180,083.90
5,164,614.90
2,213,412.100
180,083.90
Total
1,478,548.20
4512.585
202,300.04
175,571.32
7378027
352,479.96
5,164,614.90
180,083.90
2,213,412.10
Total
0
1,478,548.20
180,083.90
202,300.04
8115830
4512.585
352,479.96
5,681,081.00
175,571.32
180,083.90
2,434,749.00
1,507,996.800
Total
180,083.90
220,923.64
4512.585
352,479.96
8115830
175,571.32
353,348.60
5,681,081.000
2,434,749.00
353348.6
1,507,996.80
Total
30502.29
220,923.64
322,846.31
352,479.96
8115830
353,348.60
5,681,081.00
2,434,749.000
353348.6
Total
1,507,996.80
30502.29
220,923.64
322,846.31
8115830
352,479.96
5,681,081.00
353,348.60
2,434,749.000
Total
1,507,996.80
353348.6
220,923.64
8927410
30502.29
352,479.96
6,249,187.00
322,846.31
353,348.60
2,678,223.00
1,538,156.760
Total 240,711.29
353348.6
30502.29
352,479.96
8927410
322,846.31
546,874.99
6,249,187.000
2,678,223.00
546874.99
1,538,156.76
Total
59531.25
240,711.29
487,343.74
352,479.96
8927410
546,874.99
6,249,187.00
2,678,223.000
546874.99
Total
1,538,156.76
59531.25
240,711.29
487,343.74
8927410
352,479.96
6,249,187.00
Total
546,874.99
2,678,223.000
1,538,156.76
9820151
546874.99
240,711.29
6,874,105.70
59531.25
352,479.96
2,946,045.30
487,343.74
546,874.99
1,568,927.04
Total
0
269,822.84
546874.99
352,479.96
9820151
59531.25
754,815.46
6,874,105.70
487,343.740
2,946,045.30
754815.46
1,568,927.04
Total
90722.32
269,822.84
664,093.14
352,479.96
9820151
754,815.46
6,874,105.70
2,946,045.300
754815.46
Total
1,568,927.04
90722.32
269,822.84
664,093.14
9820151
352,479.96
6,874,105.70
754,815.46
2,946,045.300
1,568,927.04
754815.46
269,822.84
90722.32
352,479.96
664,093.14
754,815.46
0
754815.46
90722.32
664,093.14

Product Box Limited Partnerships


Income Statements
At the ended of year 4
JAN
Sale Revenue
Cost of goods sold
Gross Profit
Administrative Cost
Selling expense
Depreciation
Earnings before interest and taxes
Interest paid
Taxable income
Taxes (15%)
Net income

FEB
765207
535,644.90
229,562.10
128,179.73
154,499.92
29,373.33
-82,490.88
0
-82490.88
0
-82,490.88

MAR

801645
561,151.50
240,493.50
128,179.73
27998.17
29,373.33
54,942.27
0
54942.27
0
54,942.27

APR

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58,345.67
59531.25
-1,185.58

MAY

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67

JUN

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67

JUL

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67

Year 5

AUG

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67

SEP

765207
535,644.90
229,562.10
128,179.73
5599.92
29,373.33
66,409.12
0
66409.12
0
66,409.12

OCT

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58,345.67
0
58,345.67

NOV

728768
510,137.60
218,630.40
128,179.73
22891.67
29,373.33
38,185.67
0
38,185.67
0
38,185.67

DEC

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67

765207
535,644.90
229,562.10
128,179.73
10599.92
29,373.33
61,409.12
0
61409.12
0
61,409.12

Total
8927410
6,249,187.00
2,678,223.00
1,538,156.76
240,711.29
352,479.96
546,874.99
0
546874.99
59531.25
487,343.74

Product Box Limited Partnerships


Income Statements
At the ended of year 5
JAN
Sale Revenue
Cost of goods sold
Gross Profit
Administrative Cost
Selling expense
Depreciation
Earnings before interest and taxes
Interest paid
Taxable income
Taxes (15%)
Net income

841727
589,208.90
252,518.10
130,743.92
178,312.27
29,373.33
-85,911.42
0
-85911.42
0
-85,911.42

FEB
881810
617,267.00
264,543.00
130,743.92
31116.67
29,373.33
73,309.08
0
73309.08
0
73,309.08

MAR
801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77,537.58
90722.32
-13,184.74

APR
801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58

MAY

JUN

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58

JUL

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58

AUG

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58

SEP

841727
589,208.90
252,518.10
130,743.92
6262.27
29,373.33
86,138.58
0
86138.58
0
86,138.58

OCT

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58

NOV

801645
561,151.50
240,493.50
130,743.92
22998.67
29,373.33
57,377.58
0
57377.58
0
57,377.58

DEC

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58

841727
589,208.90
252,518.10
130,743.92
11262.27
29,373.33
81,138.58
0
81138.58
0
81,138.58

Total
9820151
6,874,105.70
2,946,045.30
1,568,927.04
269,822.84
352,479.96
754,815.46
0
754815.46
90722.32
664,093.14

Inventory
Year 1

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 1
Inventory
73500
77000
70000
70000
70000
70000
70000
73500
70000
70000
70000
73500
857500

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 2
Inventory
80850
84700
77000
77000
77000
77000
77000
80850
77000
77000
77000
80850
943250

YearJUL
1
JAN
FEB
MAR
APR
MAY
JUN
AUG
SEP
OCT
NOV
DEC
Total
Year 3
Inventory
Inventory
88935
93170
84700
84700
84700
84700
84700
88935
84700
84700
84700
88935 1037575
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


O
4.7
4410
4620
4200
4200
4200
4200
4200
4410
4200
4200
4200
4410
51450
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 4
A
Inventory 5.7
97828.5 5880
102487 616093170 560093170 560093170 560093170 560093170 5600
97828.5 588093170 560093170 560093170 5600
97828.5 5880
114133368600
B
7.7
5880
6160
5600
5600
5600
5600
5600
5880
5600
5600
5600
5880
68600
C
10.7
5880
6160
5600
5600
5600
5600
5600
5880
5600
5600
5600
5880
68600
D
14.7
2940
3080
2800
2800
2800
2800
2800
2940
2800
2800
2800
2940
34300
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 5
E
Inventory 19.7
107611.4 2940
112735.7 3080
102487 2800
102487 2800
102487 2800
102487 2800
102487 2800
107611.4 2940
102487 2800
102487 2800
102487 2800
107611.4 2940
125546634300
F
22.7
1470
1540
1400
1400
1400
1400
1400
1470
1400
1400
1400
1470
17150
Normal Carton
No.1
4.3
13230
13860
12600
12600
12600
12600
12600
13230
12600
12600
12600
13230
154350
No.2
5.7
11025
11550
10500
10500
10500
10500
10500
11025
10500
10500
10500
11025
128625
No.3
7.7
8820
9240
8400
8400
8400
8400
8400
8820
8400
8400
8400
8820
102900
No.4
10.7
4410
4620
4200
4200
4200
4200
4200
4410
4200
4200
4200
4410
51450
No.5
12.7
4410
4620
4200
4200
4200
4200
4200
4410
4200
4200
4200
4410
51450
No.6
17.7
2205
2310
2100
2100
2100
2100
2100
2205
2100
2100
2100
2205
25725
Total
144.7
73500
77000
70000
70000
70000
70000
70000
73500
70000
70000
70000
73500
857500

Year 2
Inventory
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 1
O
4.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
Cost
A
5.7
6468
6776
6160
6160
6160 Inventory
6160
6160
6468
6160
6160
6160
6468
75460
Price
BProduct
7.7 JAN 6468 FEB 6776 MAR 6160 APR 6160 MAY 6160 JUN 6160 JUL 6160 AUG 6468 SEP 6160 OCT 6160 NOV 6160 DEC 6468 Total75460
CType of Ready-Made
10.7 Carton6468
6776
6160
6160
6160
6160
6160
6468
6160
6160
6160
6468
75460
4.7
20727
21714
19740
19740
19740
19740
19740
20727
19740
19740
19740
20727
241815
DO
14.7
3234
3388
3080
3080
3080
3080
3080
3234
3080
3080
3080
3234
37730
5.7
33516
35112
31920
31920
31920
31920
31920
33516
31920
31920
31920
33516
391020
EA
19.7
3234
3388
3080
3080
3080
3080
3080
3234
3080
3080
3080
3234
37730
B
7.7
45276
47432
43120
43120
43120
43120
43120
45276
43120
43120
43120
45276
528220
F
22.7
1617
1694
1540
1540
1540
1540
1540
1617
1540
1540
1540
1617
18865
C
10.7
62916
65912
59920
59920
59920
59920
59920
62916
59920
59920
59920
62916
734020
Normal Carton
D
14.7
43218
45276
41160
41160
41160
41160
41160
43218
41160
41160
41160
43218 169785
504210
No.1
4.3
14553
15246
13860
13860
13860
13860
13860
14553
13860
13860
13860
14553
E
19.7
57918
60676
55160
55160
55160
55160
55160
57918
55160
55160
55160
57918 141488
675710
No.2
5.7
12128
12705
11550
11550
11550
11550
11550
12128
11550
11550
11550
12128
F
22.7
33369
34958
31780
31780
31780
31780
31780
33369
31780
31780
31780
33369
389305
No.3
7.7
9702
10164
9240
9240
9240
9240
9240
9702
9240
9240
9240
9702
113190
Normal Carton 10.7
No.4
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
No.1
4.3
56889
59598
54180
54180
54180
54180
54180
56889
54180
54180
54180
56889
663705
No.5
12.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
No.2
5.7
62843
65835
59850
59850
59850
59850
59850
62843
59850
59850
59850
62843
733163
No.6
17.7
2426
2541
2310
2310
2310
2310
2310
2426
2310
2310
2310
2426
28298
No.3
7.7
67914
71148
64680
64680
64680
64680
64680
67914
64680
64680
64680
67914
792330
Total
144.7
80850
84700
77000
77000
77000
77000
77000
80850
77000
77000
77000
80850
943250
No.4
10.7
47187
49434
44940
44940
44940
44940
44940
47187
44940
44940
44940
47187
550515
No.5
12.7
56007
58674
53340
53340
53340
53340
53340
56007
53340
53340
53340
56007
653415
No.6
17.7
39029
40887
37170
37170
37170 Year
37170
37170
39029
37170
37170
37170
39029
455333
3
Total
144.7
626808
656656
596960
596960
596960 Inventory
596960
596960
626808
596960
596960
596960
626808 7312760
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 2
O
4.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
Cost
A
5.7
7115
7454
6776
6776
6776 Inventory
6776
6776
7115
6776
6776
6776
7115
83006
Price
BProduct
7.7 JAN 7115 FEB 7454 MAR 6776 APR 6776 MAY 6776 JUN 6776 JUL 6776 AUG 7115 SEP 6776 OCT 6776 NOV 6776 DEC 7115 Total83006
CType of Ready-Made
10.7 Carton7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
4.7
22800
23885
21714
21714
21714
21714
21714
22800
21714
21714
21714
22800
265997
DO
14.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
5.7
36868
38623
35112
35112
35112
35112
35112
36868
35112
35112
35112
36868
430122
EA
19.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
7.7
49804
52175
47432
47432
47432
47432
47432
49804
47432
47432
47432
49804
581042
FB
22.7
1779
1863
1694
1694
1694
1694
1694
1779
1694
1694
1694
1779
20752
C
10.7
69208
72503
65912
65912
65912
65912
65912
69208
65912
65912
65912
69208
807422
Normal Carton
D
14.7
47540
49804
45276
45276
45276
45276
45276
47540
45276
45276
45276
47540
554631
No.1
4.3
16008
16771
15246
15246
15246
15246
15246
16008
15246
15246
15246
16008
186764
E
19.7
63710
66744
60676
60676
60676
60676
60676
63710
60676
60676
60676
63710 155636
743281
No.2
5.7
13340
13976
12705
12705
12705
12705
12705
13340
12705
12705
12705
13340
F
22.7
36706
38454
34958
34958
34958
34958
34958
36706
34958
34958
34958
36706 124509
428236
No.3
7.7
10672
11180
10164
10164
10164
10164
10164
10672
10164
10164
10164
10672
Normal Carton 10.7
No.4
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.1
4.3
62578
65558
59598
59598
59598
59598
59598
62578
59598
59598
59598
62578
730076
No.5
12.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.2
5.7
69127
72419
65835
65835
65835
65835
65835
69127
65835
65835
65835
69127
806479
No.6
17.7
2668
2795
2541
2541
2541
2541
2541
2668
2541
2541
2541
2668
31127
No.3
7.7
74705
78263
71148
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
Total
144.7
88935
93170
84700
84700
84700
84700
84700
88935
84700
84700
84700
88935 1037575
No.4
10.7
51906
54377
49434
49434
49434
49434
49434
51906
49434
49434
49434
51906
605567
No.5
12.7
61608
64541
58674
58674
58674
58674
58674
61608
58674
58674
58674
61608
718757

98

Year 1
Inventory
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


O
4.7
4410
4620
4200
4200
4200
4200
4200
4410
4200
4200
4200
4410
51450
A
5.7
5880
6160
5600
5600
5600
5600
5600
5880
5600
5600
5600
5880
68600
B
7.7
5880
6160
5600
5600
5600
5600
5600
5880
5600
5600
5600
5880
68600
C
10.7
5880
6160
5600
5600
5600
5600
5600
5880
5600
5600
5600
5880
68600
D
14.7
2940
3080
2800
2800
2800
2800
2800
2940
2800
2800
2800
2940
34300
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 1
E
19.7
2940
3080
2800
2800
2800
2800
2800
2940
2800
2800
2800
2940
34300
Inventory 22.7
73500 1470
77000 1540
70000 1400
70000 1400
70000 1400
70000 1400
70000 1400
73500 1470
70000 1400
70000 1400
70000 1400
73500 1470
85750017150
F
Normal Carton
No.1
4.3
13230
13860
12600
12600
12600
12600
12600
13230
12600
12600
12600
13230
154350
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
No.2 Year 2
5.7
11025
11550
10500
10500
10500
10500
10500
11025
10500
10500
10500
11025
128625
80850 8820
84700 9240
77000 8400
77000 8400
77000 8400
77000 8400
77000 8400
80850 8820
77000 8400
77000 8400
77000 8400
80850 8820
943250
No.3 Inventory
7.7
102900
No.4
10.7
4410
4620
4200
4200
4200
4200
4200
4410
4200
4200
4200
4410
51450
No.5
12.7
4410
4620
4200
4200
4200
4200
4200
4410
4200
4200
4200
4410
51450
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
No.6 Year 3
17.7
2205
2310
2100
2100
2100
2100
2100
2205
2100
2100
2100
2205
25725
8893573500
9317077000
8470070000
8470070000
8470070000
8470070000
8470070000
8893573500
8470070000
8470070000
8470070000
8893573500
1037575
TotalInventory 144.7
857500

Year 2

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year
2
Year 4
Inventory
97828.5
102487
93170
93170
93170
93170
97828.5
93170
93170
93170 97828.5 1141333
Inventory 93170
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


YearJUL
1
JAN
FEB
MAR
APR
MAY
JUN
AUG
SEP
OCT
NOV
DEC
Total
Year 5
O
4.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
Inventory Cost
Inventory 107611.4
112735.7 6776
102487 6160
102487 6160
102487 6160
102487
102487 6160
107611.4 6468
102487 6160
102487 6160
102487 6160
107611.4 6468
125546675460
A
5.7
6468
6160
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
B
7.7
6468
6776
6160
6160
6160
6160
6160
6468
6160
6160
6160
6468
75460
Type
of Ready-Made
C
10.7Carton 6468
6776
6160
6160
6160
6160
6160
6468
6160
6160
6160
6468
75460
OD
4.7
20727
21714
19740
19740
19740
19740
19740
20727
19740
19740
19740
20727
241815
14.7
3234
3388
3080
3080
3080
3080
3080
3234
3080
3080
3080
3234
37730
AE
5.7
33516
35112
31920
31920
31920
31920
31920
33516
31920
31920
31920
33516
19.7
3234
3388
3080
3080
3080
3080
3080
3234
3080
3080
3080
3234 391020
37730
BF
7.7
45276
47432
43120
43120
43120
43120
43120
45276
43120
43120
43120
45276
22.7
1617
1694
1540
1540
1540
1540
1540
1617
1540
1540
1540
1617 528220
18865
CNormal Carton 10.7
62916
65912
59920
59920
59920
59920
59920
62916
59920
59920
59920
62916
734020
DNo.1
14.7
43218
45276
41160
41160
41160
41160
41160
43218
41160
41160
41160
43218
4.3
14553
15246
13860
13860
13860
13860
13860
14553
13860
13860
13860
14553 504210
169785
ENo.2
19.7
57918
60676
55160
55160
55160
55160
55160
57918
55160
55160
55160
57918
5.7
12128
12705
11550
11550
11550
11550
11550
12128
11550
11550
11550
12128 675710
141488
FNo.3
22.7
33369
34958
31780
31780
31780
31780
31780
33369
31780
31780
31780
33369
389305
7.7
9702
10164
9240
9240
9240
9240
9240
9702
9240
9240
9240
9702
113190
Normal
Carton
No.4
10.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
No.1
4.3
56889
59598
54180
54180
54180
54180
54180
56889
54180
54180
54180
56889
No.5
12.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851 663705
56595
No.2
5.7
62843
65835
59850
59850
59850
59850
59850
62843
59850
59850
59850
62843
No.6
17.7
2426
2541
2310
2310
2310
2310
2310
2426
2310
2310
2310
2426 733163
28298
No.3
7.7
67914
71148
64680
64680
64680
64680
64680
67914
64680
64680
64680
67914
Total
144.7
80850
84700
77000
77000
77000
77000
77000
80850
77000
77000
77000
80850 792330
943250
No.4
10.7
47187
49434
44940
44940
44940
44940
44940
47187
44940
44940
44940
47187
550515
No.5
12.7
56007
58674
53340
53340
53340
53340
53340
56007
53340
53340
53340
56007
653415
No.6
17.7
39029
40887
37170
37170
37170
37170
37170
39029
37170
37170
37170
39029
455333
Year 3
Total
144.7
626808
656656
596960
596960
596960 Inventory
596960
596960
626808
596960
596960
596960
626808 7312760
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 2
O
4.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
Inventory Cost
A
5.7
7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
B
7.7
7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
Type
of Ready-Made
C
10.7Carton 7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
OD
4.7
22800
23885
21714
21714
21714
21714
21714
22800
21714
21714
21714
22800
265997
14.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
AE
5.7
36868
38623
35112
35112
35112
35112
35112
36868
35112
35112
35112
36868
430122
19.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
BF
7.7
49804
52175
47432
47432
47432
47432
47432
49804
47432
47432
47432
49804
581042
22.7
1779
1863
1694
1694
1694
1694
1694
1779
1694
1694
1694
1779
20752
CNormal Carton 10.7
69208
72503
65912
65912
65912
65912
65912
69208
65912
65912
65912
69208
807422
DNo.1
14.7
47540
49804
45276
45276
45276
45276
45276
47540
45276
45276
45276
47540
4.3
16008
16771
15246
15246
15246
15246
15246
16008
15246
15246
15246
16008 554631
186764
ENo.2
19.7
63710
66744
60676
60676
60676
60676
60676
63710
60676
60676
60676
63710
5.7
13340
13976
12705
12705
12705
12705
12705
13340
12705
12705
12705
13340 743281
155636
FNo.3
22.7
36706
38454
34958
34958
34958
34958
34958
36706
34958
34958
34958
36706
7.7
10672
11180
10164
10164
10164
10164
10164
10672
10164
10164
10164
10672 428236
124509
Normal
Carton
No.4
10.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.1
4.3
62578
65558
59598
59598
59598
59598
59598
62578
59598
59598
59598
62578
730076
No.5
12.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.2
5.7
69127
72419
65835
65835
65835
65835
65835
69127
65835
65835
65835
69127
806479
No.6
17.7
2668
2795
2541
2541
2541
2541
2541
2668
2541
2541
2541
2668
31127
No.3
7.7
74705
78263
71148
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
Total
144.7
88935
93170
84700
84700
84700
84700
84700
88935
84700
84700
84700
88935 1037575
No.4
10.7
51906
54377
49434
49434
49434
49434
49434
51906
49434
49434
49434
51906
605567
No.5
12.7
61608
64541
58674
58674
58674
58674
58674
61608
58674
58674
58674
61608
718757
No.6
17.7
42931
44976
40887
40887
40887
40887
40887
42931
40887
40887
40887
42931
500866
Year
4
Total
144.7
689489
722322
656656
656656
656656 Inventory
656656
656656
689489
656656
656656
656656
689489 8044036
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 3
O
4.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
Inventory Cost
A
5.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
B
7.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
Type
of Ready-Made
C
10.7Carton 7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
OD
4.7
25080
26274
23885
23885
23885
23885
23885
25080
23885
23885
23885
25080
14.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913 292596
45653
AE
5.7
40554
42486
38623
38623
38623
38623
38623
40554
38623
38623
38623
40554
473134
19.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
BF
7.7
54784
57393
52175
52175
52175
52175
52175
54784
52175
52175
52175
54784
639146
22.7
1957
2050
1863
1863
1863
1863
1863
1957
1863
1863
1863
1957
22827
CNormal Carton 10.7
76128
79754
72503
72503
72503
72503
72503
76128
72503
72503
72503
76128
888164
DNo.1
14.7
52294
54784
49804
49804
49804
49804
49804
52294
49804
49804
49804
52294
4.3
17609
18448
16771
16771
16771
16771
16771
17609
16771
16771
16771
17609 610094
205440
ENo.2
19.7
70081
73418
66744
66744
66744
66744
66744
70081
66744
66744
66744
70081
5.7
14674
15373
13976
13976
13976
13976
13976
14674
13976
13976
13976
14674 817609
171200
FNo.3
22.7
40376
42299
38454
38454
38454
38454
38454
40376
38454
38454
38454
40376
7.7
11739
12298
11180
11180
11180
11180
11180
11739
11180
11180
11180
11739 471059
136960
Normal
No.4 Carton 10.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.1
4.3
68836
72114
65558
65558
65558
65558
65558
68836
65558
65558
65558
68836
803083
No.5
12.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.2
5.7
76039
79660
72419
72419
72419
72419
72419
76039
72419
72419
72419
76039
887127
No.6
17.7
2935
3075
2795
2795
2795
2795
2795
2935
2795
2795
2795
2935
34240
No.3
7.7
82176
86089
78263
78263
78263
78263
78263
82176
78263
78263
78263
82176
958719
Total
144.7
97829
102487
93170
93170
93170
93170
93170
97829
93170
93170
93170
97829 1141333
No.4
10.7
57096
59815
54377
54377
54377
54377
54377
57096
54377
54377
54377
57096
666123
No.5
12.7
67768
70996
64541
64541
64541
64541
64541
67768
64541
64541
64541
67768
790632
No.6
17.7
47224
49473
44976
44976
44976
44976
44976
47224
44976
44976
44976
47224
550952
Year
5
Total
144.7
758438
794554
722322
722322
722322 Inventory
722322
722322
758438
722322
722322
722322
758438 8848440
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 4
O
4.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
Inventory Cost
A
5.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
B
7.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Type
of Ready-Made
C
10.7Carton 8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
OD
4.7
27588
28901
26274
26274
26274
26274
26274
27588
26274
26274
26274
27588
14.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304 321856
50219
AE
5.7
44610
46734
42486
42486
42486
42486
42486
44610
42486
42486
42486
44610
19.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304 520448
50219
BF
7.7
60262
63132
57393
57393
57393
57393
57393
60262
57393
57393
57393
60262
703061
22.7
2152
2255
2050
2050
2050
2050
2050
2152
2050
2050
2050
2152
25109
CNormal Carton 10.7
83741
87729
79754
79754
79754
79754
79754
83741
79754
79754
79754
83741
976981
DNo.1
14.7
57523
60262
54784
54784
54784
54784
54784
57523
54784
54784
54784
57523
671104
4.3
19370
20292
18448
18448
18448
18448
18448
19370
18448
18448
18448
19370
225984
ENo.2
19.7
77089
80760
73418
73418
73418
73418
73418
77089
73418
73418
73418
77089
5.7
16142
16910
15373
15373
15373
15373
15373
16142
15373
15373
15373
16142 899370
188320
FNo.3
22.7
44414
46529
42299
42299
42299
42299
42299
44414
42299
42299
42299
44414
7.7
12913
13528
12298
12298
12298
12298
12298
12913
12298
12298
12298
12913 518165
150656
Normal
No.4 Carton 10.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.1
4.3
75719
79325
72114
72114
72114
72114
72114
75719
72114
72114
72114
75719
No.5
12.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457 883391
75328
No.2
5.7
83643
87626
79660
79660
79660
79660
79660
83643
79660
79660
79660
83643
975839
No.6
17.7
3228
3382
3075
3075
3075
3075
3075
3228
3075
3075
3075
3228
37664
No.3
7.7
90394
94698
86089
86089
86089
86089
86089
90394
86089
86089
86089
90394
1054591
Total
144.7
107611
112736
102487
102487
102487
102487
102487
107611
102487
102487
102487
107611 1255466
No.4
10.7
62806
65797
59815
59815
59815
59815
59815
62806
59815
59815
59815
62806
732735
No.5
12.7
74545
78095
70996
70996
70996
70996
70996
74545
70996
70996
70996
74545
869695
No.6
17.7
51947
54421
49473
49473
49473
49473
49473
51947
49473
49473
49473
51947
606048
Total
144.7
834281
874009
794554
794554
794554
794554
794554
834281
794554
794554
794554
834281 9733284

99

No.6
Total

17.7
144.7

2205
73500

2310
77000

2100
70000

2100
70000

2100
70000

2100
70000

2100
70000

2205
73500

2100
70000

2100
70000

2100
70000

2205
73500

25725
857500

Year 2
Inventory
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 1
O
4.7
4851
5082
4620
4620
4620 Inventory
4620
4620
4851
4620
4620
4620
4851
56595
Cost
A
5.7
6468
6776
6160
6160
6160
6160
JAN
FEB
MAR
APR
MAY
JUN
JUL JUL 6160
AUG AUG 6468
SEP SEP 6160
OCT OCT 6160
NOV NOV 6160
DEC DEC 6468
Total Total 75460
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
Year 1
B
7.7
646877000 677670000 616070000 616070000 616070000 616070000 616073500 646870000 616070000 616070000 616073500 6468
Inventory
85750075460
Type of
Ready-Made 73500
Carton
C
10.7
6468
6776
6160
6160
6160
6160
6160
6468
6160
6160
6160
6468
75460
O
4.7
20727
21714
19740
19740
19740
19740
19740
20727
19740
19740
19740
20727
241815
D
14.7
3234
3388
3080
3080
3080
3080
3080
3234
3080
3080
3080
3234
37730
A
5.7
33516
35112
31920
31920
31920
31920
31920
33516
31920
31920
31920
33516
391020
E
19.7
3234
3388
3080
3080
3080
3080
3080
3234
3080
3080
3080
3234
37730
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 2
B
7.7
45276
47432
43120
43120
43120
43120
43120
45276
43120
43120
43120
45276
528220
F
22.780850 161784700 169477000 154077000 154077000 154077000 154077000 154080850 161777000 154077000 154077000 154080850 1617
18865
Inventory 10.7
943250
C
62916
65912
59920
59920
59920
59920
59920
62916
59920
59920
59920
62916
734020
Normal Carton
D
14.7
43218
45276
41160
41160
41160
41160
41160
43218
41160
41160
41160
43218
504210
No.1
4.3
14553
15246
13860
13860
13860
13860
13860
14553
13860
13860
13860
14553
169785
E
19.7
57918
60676
55160
55160
55160
55160
55160
57918
55160
55160
55160
57918
675710
No.2 Year 3
5.7
12128
12705
11550
11550
11550
11550
11550
12128
11550
11550
11550
12128
141488
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
F
22.7
33369
34958
31780
31780
31780
31780
31780
33369
31780
31780
31780
33369
389305
No.3 Inventory 7.788935 9702931701016484700 924084700 924084700 924084700 924084700 924088935 970284700 924084700 924084700 924088935 9702
113190
1037575
Normal
Carton
No.4
10.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
No.1
4.3
56889
59598
54180
54180
54180
54180
54180
56889
54180
54180
54180
56889
663705
No.5
12.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
No.2
5.7
62843
65835
59850
59850
59850
59850
59850
62843
59850
59850
59850
62843
733163
No.6
17.7
2426
2541
2310
2310
2310
2310
2310
2426
2310
2310
2310
2426
28298
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
No.3 Year 4
7.7
67914
71148
64680
64680
64680
64680
64680
67914
64680
64680
64680
67914
792330
Total
144.7
80850
8470093170770009317077000931707700093170770009317077000
80850931707700093170770009317077000
80850
943250
97828.547187
10248749434
97828.547187
97828.547187
1141333
No.4 Inventory 10.7
44940
44940
44940
44940
44940
44940
44940
44940
550515
No.5
12.7
56007
58674
53340
53340
53340
53340
53340
56007
53340
53340
53340
56007
653415
No.6
17.7
39029
40887
37170
37170
37170
37170
37170
39029
37170
37170
37170
39029
455333
YearJUL
3
JAN
FEB
MAR
APR
MAY
JUN
AUG
SEP
OCT
NOV
DEC
Total
Total Year 5
144.7
626808
656656
596960
596960
596960
596960
596960
626808
596960
596960
596960
626808
7312760
Inventory
Inventory 107611.4 112735.7
102487
102487
102487
102487
102487 107611.4
102487
102487
102487 107611.4 1255466

Year 3

Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 2
O
4.7
5336
5590
5082
5082
5082 Inventory
5082
5082
5336
5082
5082
5082
5336
62255
Cost
A
5.7
7115
7454
6776
6776
6776
Product
Price
JAN
FEB
MAR
APR
MAY
JUN 6776 JUL 6776 AUG 7115 SEP 6776 OCT 6776 NOV 6776 DEC 7115 Total 83006
B
7.7
7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
Type of Ready-Made Carton
C
10.7
7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
O
4.7
22800
23885
21714
21714
21714
21714
21714
22800
21714
21714
21714
22800
265997
D
14.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
A
5.7
36868
38623
35112
35112
35112
35112
35112
36868
35112
35112
35112
36868
430122
E
19.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
B
7.7
49804
52175
47432
47432
47432
47432
47432
49804
47432
47432
47432
49804
581042
F
22.7
1779
1863
1694
1694
1694
1694
1694
1779
1694
1694
1694
1779
20752
C
10.7
69208
72503
65912
65912
65912
65912
65912
69208
65912
65912
65912
69208
807422
Normal Carton
D
14.7
47540
49804
45276
45276
45276
45276
45276
47540
45276
45276
45276
47540
554631
No.1
4.3
16008
16771
15246
15246
15246
15246
15246
16008
15246
15246
15246
16008
186764
E
19.7
63710
66744
60676
60676
60676
60676
60676
63710
60676
60676
60676
63710
743281
No.2
5.7
13340
13976
12705
12705
12705
12705
12705
13340
12705
12705
12705
13340
155636
F
22.7
36706
38454
34958
34958
34958
34958
34958
36706
34958
34958
34958
36706
428236
No.3
7.7
10672
11180
10164
10164
10164
10164
10164
10672
10164
10164
10164
10672
124509
Normal Carton
No.4
10.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.1
4.3
62578
65558
59598
59598
59598
59598
59598
62578
59598
59598
59598
62578
730076
No.5
12.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.2
5.7
69127
72419
65835
65835
65835
65835
65835
69127
65835
65835
65835
69127
806479
No.6
17.7
2668
2795
2541
2541
2541
2541
2541
2668
2541
2541
2541
2668
31127
No.3
7.7
74705
78263
71148
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
Total
144.7
88935
93170
84700
84700
84700
84700
84700
88935
84700
84700
84700
88935 1037575
No.4
10.7
51906
54377
49434
49434
49434
49434
49434
51906
49434
49434
49434
51906
605567
No.5
12.7
61608
64541
58674
58674
58674
58674
58674
61608
58674
58674
58674
61608
718757
No.6
17.7
42931
44976
40887
40887
40887
40887
40887
42931
40887
40887
40887
42931
500866
Year 4
Total
144.7
689489
722322
656656
656656
656656
656656
656656
689489
656656
656656
656656
689489 8044036
Inventory

Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 3
O
4.7
5870
6149
5590
5590
5590 Inventory
5590
5590
5870
5590
5590
5590
5870
68480
Cost
A
5.7
7826
8199
7454
7454
7454
Product
Price
JAN
FEB
MAR
APR
MAY
JUN 7454 JUL 7454 AUG 7826 SEP 7454 OCT 7454 NOV 7454 DEC 7826 Total 91307
B
7.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
Type of Ready-Made Carton
C
10.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
O
4.7
25080
26274
23885
23885
23885
23885
23885
25080
23885
23885
23885
25080
292596
D
14.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
A
5.7
40554
42486
38623
38623
38623
38623
38623
40554
38623
38623
38623
40554
473134
E
19.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
B
7.7
54784
57393
52175
52175
52175
52175
52175
54784
52175
52175
52175
54784
639146
F
22.7
1957
2050
1863
1863
1863
1863
1863
1957
1863
1863
1863
1957
22827
C
10.7
76128
79754
72503
72503
72503
72503
72503
76128
72503
72503
72503
76128
888164
Normal Carton
D
14.7
52294
54784
49804
49804
49804
49804
49804
52294
49804
49804
49804
52294
610094
No.1
4.3
17609
18448
16771
16771
16771
16771
16771
17609
16771
16771
16771
17609
205440
E
19.7
70081
73418
66744
66744
66744
66744
66744
70081
66744
66744
66744
70081
817609
No.2
5.7
14674
15373
13976
13976
13976
13976
13976
14674
13976
13976
13976
14674
171200
F
22.7
40376
42299
38454
38454
38454
38454
38454
40376
38454
38454
38454
40376
471059
No.3
7.7
11739
12298
11180
11180
11180
11180
11180
11739
11180
11180
11180
11739
136960
Normal Carton
No.4
10.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.1
4.3
68836
72114
65558
65558
65558
65558
65558
68836
65558
65558
65558
68836
803083
No.5
12.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.2
5.7
76039
79660
72419
72419
72419
72419
72419
76039
72419
72419
72419
76039
887127
No.6
17.7
2935
3075
2795
2795
2795
2795
2795
2935
2795
2795
2795
2935
34240
No.3
7.7
82176
86089
78263
78263
78263
78263
78263
82176
78263
78263
78263
82176
958719
Total
144.7
97829
102487
93170
93170
93170
93170
93170
97829
93170
93170
93170
97829 1141333
No.4
10.7
57096
59815
54377
54377
54377
54377
54377
57096
54377
54377
54377
57096
666123
No.5
12.7
67768
70996
64541
64541
64541
64541
64541
67768
64541
64541
64541
67768
790632
No.6
17.7
47224
49473
44976
44976
44976
44976
44976
47224
44976
44976
44976
47224
550952
Year 5
Total
144.7
758438
794554
722322
722322
722322
722322
722322
758438
722322
722322
722322
758438 8848440
Inventory

Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 4
O
4.7
6457
6764
6149
6149
6149 Inventory
6149
6149
6457
6149
6149
6149
6457
75328
Cost
A
5.7 JAN 8609 FEB 9019 MAR 8199 APR 8199 MAY 8199 JUN 8199 JUL 8199 AUG 8609 SEP 8199 OCT 8199 NOV 8199 DEC 8609 Total100437
Product
Price
B
7.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Type of Ready-Made Carton
C
10.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
O
4.7
27588
28901
26274
26274
26274
26274
26274
27588
26274
26274
26274
27588
321856
D
14.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
A
5.7
44610
46734
42486
42486
42486
42486
42486
44610
42486
42486
42486
44610
520448
E
19.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
B
7.7
60262
63132
57393
57393
57393
57393
57393
60262
57393
57393
57393
60262
703061
F
22.7
2152
2255
2050
2050
2050
2050
2050
2152
2050
2050
2050
2152
25109
C
10.7
83741
87729
79754
79754
79754
79754
79754
83741
79754
79754
79754
83741
976981
Normal Carton
D
14.7
57523
60262
54784
54784
54784
54784
54784
57523
54784
54784
54784
57523
671104
No.1
4.3
19370
20292
18448
18448
18448
18448
18448
19370
18448
18448
18448
19370
225984
E
19.7
77089
80760
73418
73418
73418
73418
73418
77089
73418
73418
73418
77089
899370
No.2
5.7
16142
16910
15373
15373
15373
15373
15373
16142
15373
15373
15373
16142
188320
F
22.7
44414
46529
42299
42299
42299
42299
42299
44414
42299
42299
42299
44414
518165
No.3
7.7
12913
13528
12298
12298
12298
12298
12298
12913
12298
12298
12298
12913
150656
Normal Carton
No.4
10.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.1
4.3
75719
79325
72114
72114
72114
72114
72114
75719
72114
72114
72114
75719
883391
No.5
12.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.2
5.7
83643
87626
79660
79660
79660
79660
79660
83643
79660
79660
79660
83643
975839
No.6
17.7
3228
3382
3075
3075
3075
3075
3075
3228
3075
3075
3075
3228
37664
No.3
7.7
90394
94698
86089
86089
86089
86089
86089
90394
86089
86089
86089
90394 1054591
Total
144.7
107611
112736
102487
102487
102487
102487
102487
107611
102487
102487
102487
107611 1255466
No.4
10.7
62806
65797
59815
59815
59815
59815
59815
62806
59815
59815
59815
62806
732735
No.5
12.7
74545
78095
70996
70996
70996
70996
70996
74545
70996
70996
70996
74545
869695
No.6
17.7
51947
54421
49473
49473
49473
49473
49473
51947
49473
49473
49473
51947
606048
Total
144.7
834281
874009
794554
794554
794554
794554
794554
834281
794554
794554
794554
834281 9733284

Year 5
Inventory Cost
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
30346
A
5.7
49071
B
7.7
66289
C
10.7
92115
D
14.7
63275
E
19.7
84798
F
22.7
48856
Normal Carton
No.1
4.3
83291
No.2
5.7
92008
No.3
7.7
99433
No.4
10.7
69086
No.5
12.7
82000
No.6
17.7
57142
Total
144.7
917710

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

31791
51407
69445
96502
66289
88836
51182

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

30346
49071
66289
92115
63275
84798
48856

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

87257
96389
104168
72376
85905
59863
961410

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

83291
92008
99433
69086
82000
57142
917710

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

100

Total

30346
49071
66289
92115
63275
84798
48856

354041
572492
773367
1074679
738214
989307
569981

83291
971730
92008 1073423
99433 1160050
69086
806009
82000
956665
57142
666652
917710 10706612

No.2
No.6
No.3
Total
No.4
No.5
No.6
Total

Year 1

5.7
17.7
7.7
144.7
10.7
12.7
17.7
144.7
JAN

62843
2426
67914
80850
47187
56007
39029
626808
FEB

65835
2541
71148
84700
49434
58674
40887
656656
MAR

59850
2310
64680
77000
44940
53340
37170
596960
APR

59850
2310
64680
77000
44940
53340
37170
596960
MAY

59850
59850
2310
2310
64680
64680
77000
77000
44940
44940
53340
53340
37170 Year
37170
3
596960 Inventory
596960
JUN
JUL

59850
2310
64680
77000
44940
53340
37170
596960
AUG

62843
2426
67914
80850
47187
56007
39029
626808
SEP

59850
2310
64680
77000
44940
53340
37170
596960
OCT

59850
2310
64680
77000
44940
53340
37170
596960
NOV

59850
2310
64680
77000
44940
53340
37170
596960
DEC

62843
2426
67914
80850
47187
56007
39029
626808
Total

733163
28298
792330
943250
550515
653415
455333
7312760

ProductInventory
Price

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
73500
77000
70000
70000
70000
70000
70000
73500
70000
70000
70000
73500
857500
Type of Ready-Made Carton
Year 2
O
4.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
Inventory Cost
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
A
5.7
7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
Year 2
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
B
Inventory 7.780850 711584700 745477000 677677000 677677000 677677000 677677000 677680850 711577000 677677000 677677000 677680850 7115
94325083006
Type of Ready-Made
C
10.7Carton7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
O
4.7
22800
23885
21714
21714
21714
21714
21714
22800
21714
21714
21714
22800
265997
D
14.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
A
5.7
36868
38623
35112
35112
35112
35112
35112
36868
35112
35112
35112
36868
430122
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
E
19.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
Year 3
B
7.7
49804
52175
47432
47432
47432
47432
47432
49804
47432
47432
47432
49804
581042
F
Inventory 22.788935 177993170 186384700 169484700 169484700 169484700 169484700 169488935 177984700 169484700 169484700 169488935 1779
103757520752
C
10.7
69208
72503
65912
65912
65912
65912
65912
69208
65912
65912
65912
69208
807422
Normal Carton
D
14.7
47540
49804
45276
45276
45276
45276
45276
47540
45276
45276
45276
47540
554631
No.1
4.3
16008
16771
15246
15246
15246
15246
15246
16008
15246
15246
15246
16008
186764
E
19.7
63710
66744
60676
60676
60676
60676
60676
63710
60676
60676
60676
63710
743281
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
No.2
5.7
13340
13976
12705
12705
12705
12705
12705
13340
12705
12705
12705
13340
155636
Year 4
F
22.7
36706
38454
34958
34958
34958
34958
34958
36706
34958
34958
34958
36706
428236
No.3
124509
Inventory 7.7
97828.510672
1024871118093170101649317010164931701016493170101649317010164
97828.510672931701016493170101649317010164
97828.510672
1141333
Normal Carton 10.7
No.4
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.1
4.3
62578
65558
59598
59598
59598
59598
59598
62578
59598
59598
59598
62578
730076
No.5
12.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.2
5.7
69127
72419
65835
65835
65835
65835
65835
69127
65835
65835
65835
69127
806479
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
No.6 Year 5
17.7
2668
2795
2541
2541
2541
2541
2541
2668
2541
2541
2541
2668
31127
No.3
7.7
74705
78263
71148
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
Total Inventory 144.7
1037575
107611.488935
112735.793170
10248784700
10248784700
10248784700
10248784700
10248784700
107611.488935
10248784700
10248784700
10248784700
107611.488935
1255466
No.4
10.7
51906
54377
49434
49434
49434
49434
49434
51906
49434
49434
49434
51906
605567
No.5
12.7
61608
64541
58674
58674
58674
58674
58674
61608
58674
58674
58674
61608
718757
No.6
17.7
42931
44976
40887
40887
40887 Year
40887
40887
42931
40887
40887
40887
42931
500866
4
Total
144.7
689489
722322
656656
656656
656656 Inventory
656656
656656
689489
656656
656656
656656
689489 8044036

Year 4

Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 3
O
4.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
Inventory Cost
A
5.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
B
7.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
Type
of
Ready-Made
Carton
C
10.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
O
4.7
25080
26274
23885
23885
23885
23885
23885
25080
23885
23885
23885
25080
292596
D
14.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
5.7
40554
42486
38623
38623
38623
38623
38623
40554
38623
38623
38623
40554
473134
EA
19.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
7.7
54784
57393
52175
52175
52175
52175
52175
54784
52175
52175
52175
54784
639146
FB
22.7
1957
2050
1863
1863
1863
1863
1863
1957
1863
1863
1863
1957
22827
C
10.7
76128
79754
72503
72503
72503
72503
72503
76128
72503
72503
72503
76128
888164
Normal Carton
D
14.7
52294
54784
49804
49804
49804
49804
49804
52294
49804
49804
49804
52294
610094
No.1
4.3
17609
18448
16771
16771
16771
16771
16771
17609
16771
16771
16771
17609
205440
E
19.7
70081
73418
66744
66744
66744
66744
66744
70081
66744
66744
66744
70081
817609
No.2
5.7
14674
15373
13976
13976
13976
13976
13976
14674
13976
13976
13976
14674
171200
F
22.7
40376
42299
38454
38454
38454
38454
38454
40376
38454
38454
38454
40376
471059
No.3
7.7
11739
12298
11180
11180
11180
11180
11180
11739
11180
11180
11180
11739
136960
Normal Carton 10.7
No.4
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.1
4.3
68836
72114
65558
65558
65558
65558
65558
68836
65558
65558
65558
68836
803083
No.5
12.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.2
5.7
76039
79660
72419
72419
72419
72419
72419
76039
72419
72419
72419
76039
887127
No.6
17.7
2935
3075
2795
2795
2795
2795
2795
2935
2795
2795
2795
2935
34240
No.3
7.7
82176
86089
78263
78263
78263
78263
78263
82176
78263
78263
78263
82176
958719
Total
144.7
97829
102487
93170
93170
93170
93170
93170
97829
93170
93170
93170
97829 1141333
No.4
10.7
57096
59815
54377
54377
54377
54377
54377
57096
54377
54377
54377
57096
666123
No.5
12.7
67768
70996
64541
64541
64541
64541
64541
67768
64541
64541
64541
67768
790632
No.6
17.7
47224
49473
44976
44976
44976 Year
44976
44976
47224
44976
44976
44976
47224
550952
5
Total
144.7
758438
794554
722322
722322
722322 Inventory
722322
722322
758438
722322
722322
722322
758438 8848440
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 4
O
4.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
Inventory Cost
A
5.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
B
7.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Type of Ready-Made Carton
C
10.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
O
4.7
27588
28901
26274
26274
26274
26274
26274
27588
26274
26274
26274
27588
321856
D
14.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
A
5.7
44610
46734
42486
42486
42486
42486
42486
44610
42486
42486
42486
44610
520448
E
19.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
B
7.7
60262
63132
57393
57393
57393
57393
57393
60262
57393
57393
57393
60262
703061
F
22.7
2152
2255
2050
2050
2050
2050
2050
2152
2050
2050
2050
2152
25109
C
10.7
83741
87729
79754
79754
79754
79754
79754
83741
79754
79754
79754
83741
976981
Normal Carton
D
14.7
57523
60262
54784
54784
54784
54784
54784
57523
54784
54784
54784
57523
671104
No.1
4.3
19370
20292
18448
18448
18448
18448
18448
19370
18448
18448
18448
19370
225984
E
19.7
77089
80760
73418
73418
73418
73418
73418
77089
73418
73418
73418
77089
899370
No.2
5.7
16142
16910
15373
15373
15373
15373
15373
16142
15373
15373
15373
16142
188320
F
22.7
44414
46529
42299
42299
42299
42299
42299
44414
42299
42299
42299
44414
518165
No.3
7.7
12913
13528
12298
12298
12298
12298
12298
12913
12298
12298
12298
12913
150656
Normal Carton
No.4
10.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.1
4.3
75719
79325
72114
72114
72114
72114
72114
75719
72114
72114
72114
75719
883391
No.5
12.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.2
5.7
83643
87626
79660
79660
79660
79660
79660
83643
79660
79660
79660
83643
975839
No.6
17.7
3228
3382
3075
3075
3075
3075
3075
3228
3075
3075
3075
3228
37664
No.3
7.7
90394
94698
86089
86089
86089
86089
86089
90394
86089
86089
86089
90394 1054591
Total
144.7
107611
112736
102487
102487
102487
102487
102487
107611
102487
102487
102487
107611 1255466
No.4
10.7
62806
65797
59815
59815
59815
59815
59815
62806
59815
59815
59815
62806
732735
No.5
12.7
74545
78095
70996
70996
70996
70996
70996
74545
70996
70996
70996
74545
869695
No.6
17.7
51947
54421
49473
49473
49473
49473
49473
51947
49473
49473
49473
51947
606048
Total
144.7
834281
874009
794554
794554
794554
794554
794554
834281
794554
794554
794554
834281 9733284

Year 5
Inventory Cost
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
30346
A
5.7
49071
B
7.7
66289
C
10.7
92115
D
14.7
63275
E
19.7
84798
F
22.7
48856
Normal Carton
No.1
4.3
83291
No.2
5.7
92008
No.3
7.7
99433
No.4
10.7
69086
No.5
12.7
82000
No.6
17.7
57142
Total
144.7
917710

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

31791
51407
69445
96502
66289
88836
51182

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

30346
49071
66289
92115
63275
84798
48856

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

87257
96389
104168
72376
85905
59863
961410

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

83291
92008
99433
69086
82000
57142
917710

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

101

Total

30346
49071
66289
92115
63275
84798
48856

354041
572492
773367
1074679
738214
989307
569981

83291
971730
92008 1073423
99433 1160050
69086
806009
82000
956665
57142
666652
917710 10706612

No.6
17.7
2668
2795
2541
2541
2541
2541
2541
2668
2541
2541
2541
2668
31127
No.2
5.7
69127
72419
65835
65835
65835
65835
65835
69127
65835
65835
65835
69127
806479
Total
144.7
88935
93170
84700
84700
84700
84700
84700
88935
84700
84700
84700
88935
1037575
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
No.3 Year 1
7.7
74705
78263
71148
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
857500
No.4 Inventory 10.7735005190677000543777000049434700004943470000494347000049434700004943473500519067000049434700004943470000494347350051906
605567
No.5
12.7
61608
64541
58674
58674
58674
58674
58674
61608
58674
58674
58674
61608
718757
Year
4
No.6
17.7
42931
44976
40887
40887
40887 Inventory
40887
40887
42931
40887
40887
40887
42931
500866
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 2
Total
144.7
689489
722322
656656
656656
656656
656656
656656
689489
656656
656656
656656
689489
8044036
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Inventory
80850
84700
77000
77000
77000
77000
77000
80850
77000
77000
77000
80850
943250
Type of Ready-Made Carton
O
4.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
Year 3
A
5.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 3
Inventory Cost
B
7.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
88935
93170
84700
84700
84700
84700
84700
88935
84700
84700
84700
88935
1037575
Product Inventory
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
C
10.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
Type
of Ready-Made
D
14.7Carton 3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
OE
4.7
25080
26274
23885
23885
23885
23885
23885
25080
23885
23885
23885
25080
19.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913 292596
45653
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 4
AF
5.7
40554
42486
38623
38623
38623
38623
38623
40554
38623
38623
38623
40554
473134
Inventory 22.7
97828.5 1957
102487 205093170 186393170 186393170 186393170 186393170 1863
97828.5 195793170 186393170 186393170 1863
97828.5 1957
114133322827
BNormal Carton 7.7
54784
57393
52175
52175
52175
52175
52175
54784
52175
52175
52175
54784
639146
CNo.1
10.7
76128
79754
72503
72503
72503
72503
72503
76128
72503
72503
72503
76128
4.3
17609
18448
16771
16771
16771
16771
16771
17609
16771
16771
16771
17609 888164
205440
DNo.2
14.7
52294
54784
49804
49804
49804
49804
49804
52294
49804
49804
49804
52294
610094
5.7
14674
15373
13976
13976
13976
13976
13976
14674
13976
13976
13976
14674
171200
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 5
ENo.3
19.7
70081
73418
66744
66744
66744
66744
66744
70081
66744
66744
66744
70081
817609
7.7
11739
12298
11180
11180
11180
11180
11180
11739
11180
11180
11180
11739
136960
Inventory 107611.4 112735.7
102487
102487
102487
102487
102487 107611.4
102487
102487
102487 107611.4 1255466
FNo.4
22.7
40376
42299
38454
38454
38454
38454
38454
40376
38454
38454
38454
40376
10.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870 471059
68480
Normal
No.5 Carton 12.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.1
4.3
68836
72114
65558
65558
65558
65558
65558
68836
65558
65558
65558
68836
803083
No.6
17.7
2935
3075
2795
2795
2795
2795
2795
2935
2795
2795
2795
2935
34240
No.2
5.7
76039
79660
72419
72419
72419
72419
72419
76039
72419
72419
72419
76039
887127
Total
144.7
97829
102487
93170
93170
93170
93170
93170
97829
93170
93170
93170
97829 1141333
No.3
7.7
82176
86089
78263
78263
78263
78263
78263
82176
78263
78263
78263
82176
958719
No.4
10.7
57096
59815
54377
54377
54377
54377
54377
57096
54377
54377
54377
57096
666123
No.5
12.7
67768
70996
64541
64541
64541
64541
64541
67768
64541
64541
64541
67768
790632
Year
5
No.6
17.7
47224
49473
44976
44976
44976 Inventory
44976
44976
47224
44976
44976
44976
47224
550952
Total
758438 FEB794554 MAR
722322 APR
722322 MAY
722322 JUN722322 JUL722322 AUG
758438 SEP722322 OCT
722322 NOV
722322 DEC
758438 Total
8848440
Product
Price 144.7 JAN

Year 5

Type of Ready-Made Carton


O
4.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
Year 4
A
5.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Inventory Cost
B
7.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
C
10.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Type
of Ready-Made
D
14.7Carton 4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
OE
4.7
27588
28901
26274
26274
26274
26274
26274
27588
26274
26274
26274
27588
19.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304 321856
50219
AF
5.7
44610
46734
42486
42486
42486
42486
42486
44610
42486
42486
42486
44610
22.7
2152
2255
2050
2050
2050
2050
2050
2152
2050
2050
2050
2152 520448
25109
BNormal Carton 7.7
60262
63132
57393
57393
57393
57393
57393
60262
57393
57393
57393
60262
703061
CNo.1
10.7
83741
87729
79754
79754
79754
79754
79754
83741
79754
79754
79754
83741
976981
4.3
19370
20292
18448
18448
18448
18448
18448
19370
18448
18448
18448
19370
225984
DNo.2
14.7
57523
60262
54784
54784
54784
54784
54784
57523
54784
54784
54784
57523
5.7
16142
16910
15373
15373
15373
15373
15373
16142
15373
15373
15373
16142 671104
188320
ENo.3
19.7
77089
80760
73418
73418
73418
73418
73418
77089
73418
73418
73418
77089
899370
7.7
12913
13528
12298
12298
12298
12298
12298
12913
12298
12298
12298
12913
150656
FNo.4
22.7
44414
46529
42299
42299
42299
42299
42299
44414
42299
42299
42299
44414
10.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457 518165
75328
Normal
No.5 Carton 12.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.1
4.3
75719
79325
72114
72114
72114
72114
72114
75719
72114
72114
72114
75719
No.6
17.7
3228
3382
3075
3075
3075
3075
3075
3228
3075
3075
3075
3228 883391
37664
No.2
5.7
83643
87626
79660
79660
79660
79660
79660
83643
79660
79660
79660
83643
975839
Total
144.7
107611
112736
102487
102487
102487
102487
102487
107611
102487
102487
102487
107611 1255466
No.3
7.7
90394
94698
86089
86089
86089
86089
86089
90394
86089
86089
86089
90394 1054591
No.4
10.7
62806
65797
59815
59815
59815
59815
59815
62806
59815
59815
59815
62806
732735
No.5
12.7
74545
78095
70996
70996
70996
70996
70996
74545
70996
70996
70996
74545
869695
No.6
17.7
51947
54421
49473
49473
49473
49473
49473
51947
49473
49473
49473
51947
606048
Total
144.7
834281
874009
794554
794554
794554
794554
794554
834281
794554
794554
794554
834281 9733284

Year 5
Inventory Cost
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
30346
A
5.7
49071
B
7.7
66289
C
10.7
92115
D
14.7
63275
E
19.7
84798
F
22.7
48856
Normal Carton
No.1
4.3
83291
No.2
5.7
92008
No.3
7.7
99433
No.4
10.7
69086
No.5
12.7
82000
No.6
17.7
57142
Total
144.7
917710

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

31791
51407
69445
96502
66289
88836
51182

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

30346
49071
66289
92115
63275
84798
48856

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

87257
96389
104168
72376
85905
59863
961410

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

83291
92008
99433
69086
82000
57142
917710

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

102

Total

30346
49071
66289
92115
63275
84798
48856

354041
572492
773367
1074679
738214
989307
569981

83291
971730
92008 1073423
99433 1160050
69086
806009
82000
956665
57142
666652
917710 10706612

Chapter 8: Risk Management

External :
Political
Nowadays government has strong roles in term of policy modification that
affect in our company. Government change policy that important for income of our
company is increasing in tax as a result in all income must be offset against the tax
increase. And fuel tax may increase by government because some fuel not produced
and then price of other fuel will increase because the most of people turning to other
fuel (Gas tax may be increased because people use a large amount in nowadays). And
our company use gas as a fuel, it may have an impact on us.
Economical
The growth and stability of economic are the key factors that have an impact
on the economic system. If the stability of public finance is vulnerable which affect in
many problem in social economy including with problem of resources allocation,
problem of income distribution, problem of full employment, and problem of pricelevel stability and economic growth. The problem with fluctuation currency affect on
growth rate of economic is lower than expected. And the fluctuation of fund is impact
from the trade deficit which as a result on current account. In term of trade down from
previous quarter which exports prices increase 1.1 percents while imports prices rose
5.9 percents over the price of oil and then effect on commercial rate in the second
quarter fall 4.5 percents.
From the above information, our company may have financials problem from
the stability of public finance and fluctuation of money and point of product in
company may decrease in sales of our company. About financial of our company will
base on rate of fluctuation of public finance because when amount of money is not
constant affect in customer do not want to use our services.

Internal :
Financial risk
Financial risk is the some important part in our business because this statement
shows everything about business such as profit and loss. Investors seek in financial
statement to making decision and analyze to invest or not. In opposite way in term of
company hope in number of profits on financial statement so well, if it well and then
investors interesting to invest and they will get in high dividend from financial
statement of that company.

103

Financial statement for company will have the risk in different in each of state
at company which depend on selling and buying of company and investors. A way to
avoidance in risk of finance to control cost and expenses because the risk can occur
when high cost and high expenses. In additional our company focus on how to control
cost and expense when company know in method and then company can reduce risk
in financial, by the experience of company to manage the cost in company so it can
improve in financial statement to see the frauds problem inside company. And can
reduce in risk on operation process if you know point of problem and solve the
problem in true way. This point can reduce the debt of company if you analyze
statement anytime.

104