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This Project is a part of 1203302 Project Feasibility Study and Evaluation Course in the second semester of 2012. In this project is studying the feasibility of I love Pansib business in Chiang Rai, which is include generally of I love Pansib business, management in I love Pansib business, competition analysis and marketing feasibility, the management process in I love Pansib business, the financial feasibility of I love Pansib business, and risk of I love Pansib business. This project makes everyone who interested to get knowledge and information about I love Pansib business before make decision to investment, including preoperational process and operation process of I love Pansib business, for the benefit to investment and profit of doing this I love Pansib business. We expect that our project will provide benefit more and more interested person, more over if they are any error in this project or whatever, our group apology at this opportunity.

I love Pansib Company

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CHAPTER 1 INTRODUCTION History of Pansib.......6 Background and significant of the project6 Project objective7 Benefit of project...7 Activities/Time frame8 CHAPTER 2 INDUSTRY PROFILE Nature of products10 Situation...11 Vision...11 Mission...11 Marketing strategy11 Corporate level strategy...13 Business level strategy.13 Fictional strategy Finance13 CHAPTER 3 Marketing Feasibility Analysis Marketing Analysis..16 Competition Analysis (3Cs Analysis).19 Customer analysis22 Competitive Analysis..23 STP Analysis...24 Marketing plans...26

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Marketing Expenses (Sales Incentive)..28 Sales Forecast/Profit Estimation33 Conclusion.37 CHAPTER 4 Investment Cost Fixed Assets...39 Location.40 Facility layout41 Machines and Equipments.42 Depreciation...48 CHAPTER 5 Productions and Operations Analysis Product Characteristics (in Detail)55 Production / Service process dessert.58 Operating Cost..68 CHAPTER 6 Administration analysis Management Analysis..71 CHAPTER 7 Financial Analysis Financial Assumption for Business..93 CHAPTER 8 Risk Management Risk analysis.103 Internal Risk..103 External Risk.104 Risk management summary..104 CHAPTER 9 Summary Summary..106

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Chapter 1 Introduction

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History of Pansib Pansib or Panklib was in early period. The sister of The King Rama Buddha Yodfa Chulaloke has called "Chow Crak Wat Pho". She made Kanom Pansib and she always offer for The King Rama Buddha Yodfa Chulaloke. The King very likes it. In the old period, using a rice flour mill crushed dry. Thresh flour with water to form a dough until it is brought to a boil, cook thresh flour for 2 times. The dough was still raw and cooked until soft flour and then adding pastry filling (Maebanteerak, 1999). Pansib or Panklib is a product made from wheat flour, rice flour mixed with coconut milk, eggs, vegetable oil and lime water in the right amount. Mixing together the look you want. Divide the dough into small pieces and roll dough into a thin round. Filling containers with ingredients such as beef, chicken, pork, shrimp, fish, green beans, pineapple, stir the flour and fold the dough rolls off the splice to the coil. Fry in oil at the proper time. Popular names for the two species Pansib mean time I have to use all ten finger prints to mold candy mold to mold you can trim the edges of the dough to wrap the filling sweet spoil the folded yarn twist (Souvenir, 2012) As for desserts, snacks eaten with tea. Serve as a snack at the pool quite well in the process of doing a little tricky. This dessert requires training time in the process of capturing the beauty of the pickups. Background and significant of the project At the present dessert market in Thailand stepped farther into the countries around the world. Reputation of our country can do for one another. Dessert market in Thailand is considered as the potential market is large and is growing. While, the customers want a quality of product for a new alternative, the company imports and markets a week. We want to market quality products. A good image or a brand in itself but the price is not too expensive. This is a problem that we used to import food to each market in which we import a featured dessert variety. They are relatively inexpensive compared to the quality. Pagnsib is the Thai dessert that people eat since ancient times. But at present, although it is still a mess, but it has not been widely available. A number of manufacturers are selling candy Pagnsib is not much. Chiang Rai Province is a tourist attraction for both natural and cultural of the northern of Thailand, many tourists attraction. The number of tourists increased both in Thailand and

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foreigners. Therefore, the manufactures in Chiang Rai, increased per capita income of the population increased continuously. As a result, the average cost and revenue. Pansib is becoming increasingly popular snack in Thailand market. Pagnsib is popular for tourists because Pansib isnt only dessert and snacks, but it can be souvenir. You can also buy to give for other people too. Moreover Pansib can be preserved longer than other types of Thai dessert. However, Chiang Rai is not a Pansib widely or convenience stores, it sold commercially in a bakery store or store brands but the price is rather high. Our company aim to expand the marketing of this Pansib more widely. The company will focus on a variety of favors of Pagnsib for the customers choice. In usual Pansib have not much flavors, mostly it has just fish flavors and pork favors. Our Pansib have more to ten flavors such as shrimp flavor, pea flavor, taro flavor, chicken flavor, pork and chili paste flavor, pork chops and shiitake flavor, pineapple flavor, corn flavor, panda custard flavor, and fish flavor. Moreover, we use of good quality of raw material, but sold at affordable prices.

Project objectives 1) To study about Pansib business. 2) To develop Pansib has more diverse flavors. 3) To develop and increase Pansib market. 4) Enhance Pansib product. 5) Invite Thai people and tourist to take Pansib Benefits of project 1) To learn about Pansib business situation and study in term of project feasibility of this business. 2) To study about the risk of this business. 3) To study operation process and organize human resource in company. 4) To study about the market and financial risk in project feasibility. 5) To study about the management and technical process in restaurant business.

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Activities/Time frame Time Frame (Table 1: time frame activities within November 2012 February 2013)
Operation Methods 1. To study Pansib shop in Chiang Rai. 2. To study management in Pansib shop in Chiang Rai. 3. To study competition analysis and marketing feasibility. 4. To study the technical process in business. 5. To study the financial feasibility in business. 6. To study and analysis risk of Pansib shop in Chiang Rai. 7. To summary the feasibility of Pansib shop in Chiang Rai November
W1 W2 W3 W4

December
W1 W2 W3 W4

January
W1 W2 W3 W4

February
W1 W2 W3 W4

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Chapter 2 Industry Profile

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Nature of product Thailand has trade with foreigners such as China and India since Sukhothai period. They have exchanged cultures of eating together. Later in Ayutthaya and Rattanakosin has develop relationship with other countries. Thai has adapted the received culture of various foods from many countries to suit with local condition such as materials, ingredient, equipment and consumption habits in Thailand. For instance Thong Yib(), Foi Thong( ), Thong Yot() from Portugal and must-got() from Scott. Thai desserts can be categorized into 13 groups separate by how to cook and ingredients following: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Egg; Foi Thong (), Thong Yib (), Thong Yod () etc. Steam; Thai Sponge cake (Kanom- Saa Lee), Kanom-Namdokmai, Kanom- Sray etc. Boil: Kanom-Tom Duang, Kanom-Tom Khaw, Tapioca in syrup etc. Bake: Kanom-Dok Lam Duan, Ba-Bin etc. To boil in syrup: boiled bananas in syrup etc. Coconut milk: Kanom-Lot Chong Nam Gati etc. Buat: Wholr banana boiled in coconut cream (Gluay buat-chee) etc. Preserve (chae im): fruit preserve, Mango preserve, Tomato preserve etc. Syrup: a jelly with syrup, Ngor Loi Gaew etc. Glaze: banana glaze etc. Toast: Sticky rice toast etc. Fry: Kanom-Kong, Kanom-SamKele etc. Stir: Sa-Rim, Ta-Go, Rhombic ( ) etc.

Pagnsib is tradinational traditional Thai dessert .It is a very one popular and dessert that can be serve and sale. Even in globalization era as nowadays at culture of eating has changes.Thailand has receive value of eating from foreigners more. But Pagnsib can be serve with tea or coffee as same as international dessert such as cake, cookie, Pagnsib can be serve in cocktail party or brake in meeting. Nowadays, Pagnsib has difference flavor. It has small size and it hasn't color every shop and product is the same. Nothing is interesting So, I think about this point and try to modify the original pagnsib to be a new one by decorate its feature and menu to attract consumers. Then, I launched a new brand of Pagnsib Thai desserts to market. It names I love Pagnsib. Every product should have good taste and fresh. The concept of product is colorful dessert. Why I call that because I use nature color mixture in product. The product

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has difference colors and flavor. You can see details in next topic. Colorful dessert is a good choice for customer to taste it and it is a main point of my company.

Sources:http://lms.thaicyberu.go.th/officialtcu/main/advcourse/presentstu/course/ww523/banj ongluk/banjongluk-web1/contents/topic4.htm http://blog.eduzones.com/poonpreecha/96758

Situation of industry Now, Pansib business is slow down because the cost of main raw material is very high especially flours, milk, eggs, and sugars and the most people think it make the body fat. They take care of their health more than other thing. It is directly affected with this business. In addition, every shop has both same product and feature. So, this cause makes the prices of goods is very cheap because of high competitors but the customers demand decrease. Vision We would like to make a Pansib with a package and import to the market to be the most of popular Thai dessert in Chiang Rai. Mission We will use high quality of raw materials and products to make it delicious for the packaging of product, we will use nice and modern package. So, it can give the high standard quality of product to the customer for using our products. Strategy Marketing strategy Our company believes in Marketing is More Than Advertising But marketing and advertising are not synonymous and 'placing a few ads' is never going to draw the kind of business a small business needs to be successful. Marketing is a process, not an event. It involves planning marketing goals and implementing (often a series of) marketing strategies to achieve of our company.

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We have 6 Simple Marketing Strategies 1) Offer some free classes/workshops related to our products and/or services We are focus on the staff that should be have ability to do our product and do good quality or we will setting the trainer for training the employees. 2) Join local business organizations and networking groups. There are many local places in Chaing rai and also, the place that have a lot of traveler who come, so our company can be sales the product to another place. It good opportunity for our product, because our product not expensive and look attractive, its easy to buy and our product can join with any exhibition that they provide for food and also ASEAN guest who come. So our product can be point of sales of Chaing rai because without competitors. 3) Create or become front and center in a charitable event. We can get huge amounts of press for events like this which can translate into new customers. Or we will would like to be an sponsor for some event, such as; in chiang rai province, they have their own football team and our product can be enter to be sponsor, it can make people know more and like we are advertising of our company or they will known I love pansib 4) Create our own blog We will use it to build an audience of people who would be interested in your products and/or services. Creating a blog is easier than creating a website. Then we will write about our product and always present it. And make contact with the customer who take order and give their special discount in each festival or make them like a royal customer. Regularly about topics related to your business and what your business is doing. You'll start connecting with other bloggers, business people and potential customers. And we will connect with another blog that have rating people who joint with and also advertising our product 5) Join and use Twitter. In now day twitter in very famous for people, they would like to see update of their interested, so we can present our company and our product for connect with the social. And always update how to change our company, how is new product? How is promotion? And finally we will get people who interesting to share many ideas of our product and maybe they can support our company to know how customer want or like we are observe rationing in twitter. 6) Ask for referrals Our company is the service to sales of product that sure, we have clearly referral and our product have good quality. We will always setting observe the customer, for each month we will observe how the customer want or expectation of our product or about pansib.

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So, finally our company will be get the achieve follow by good advertising that not just for present our product but we present of the good quality of our staff, employees and also, how to make the customer satisfaction with our product. http://sbinfocanada.about.com/od/marketing/a/marketingstrategies1.htm

Corporate level strategy

Our Pansib is new product open in Chiang Rai. At this level, we use "Growth Strategy for business. This strategy will affect to our business continues to growth focus to create growth within the organization, this is horizontal integration strategies and focused on the formation of a new product has expanded products go up in response to a variety of customers. The business will expand the product by horizontal that have diversity of product such as differentials in flavor with Pansib, differentials in color with Pansib, package of product and its that we can improve response to a variety of customers.

Business level strategy Our focus on the differentiation of product and how making it distinguishes from others. The mention about the quality of all of the process that related to our products to the products sold. The Product differentiation can be done by using the unique packaging. That thing is very important to make me different from others and make the prices of products too because customers can see our intention through the value of products and our focus competitive advantage or competitive differentiation about the quality of all of the process that related to our products.

Fictional strategy Human resource We have a cook who is professional. She has knowledge in Thai desserts especially Pansib that get from her past experience in several years. We allocate and educate our staff to know and understand how to use equipments, how to maintain equipments, learn company regulations before working for easy in real working and also help to reduce trouble and obstacle. We divide our staff into departments; 1) 2) 3) 4) General management; Owner. Professional to cook 1 position Staffs 2 position Cashier 2 position

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Planning finance Give an advice for future financial planning. Prepare financial statements to systematic, clear, and accurate in every month. Discipline with financial, and savings also do balance sheet, profit-loss, and income statement for report financial conditions of each year and can check back. Marketing We promote and advertise our products to public. It helps many people know our company better. Production: We control company production and always think about new formulas Pansib to make product diversity. General Management: There is only one owner who controls everything in shop and makes all decisions of company.

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Chapter 3
Market Feasibility Study

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Marketing Analysis
3.1.1 General Environment Analysis For our business planning, we have refers to the conditions in internal external factor of our company. Environment of our company on outside we have plan to respond the cost of investment, the marketing, and sales of product. For the internal environment; we have setting the cultural and behavior of our company. And the staff will ready to operate and train and willing to responsibility to employees. For employees we have motivating and give the power to them for to love and respond in our company and familiar to manage like they are our family. And also we have setting the strategy and setting the trainer to training employees to do in good quality. For the external environment; we have setting to survey the customer need/want or expectation of the customers. To know the suppliers and very important is the competitor or trend in now day, how it change. All of above are how to preparing the effect that will happen that will make the problem on the future or maybe it cant control. As we has PEST analysis in how company go about what we do. So we have setting 4 groups of factor there are Political
Factors, Economic Factors, Social & Culture Factors, Technology.

Political Factors Chiang rai province is northeast of Thailand and closely with Burmar and have a lot of traveler would like to come here about the political of chaing rai; chaing rai is the capital of lanna (http://www.cots.go.th/cr_develop.php) they have always to support and develop the economy to be international standard. And in government have support in cultural for to conservation land of lanna. Chiang rai province is againt to exhibition of ASEAN. So, for our company is good for offering to the customer or traveler, because, pansib no have other competitor, like new business.

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Economic Factors Environment, Trade and Investment: Incorporation of Statistics in Chiang Rai province in Jan - Apr 55 found that the number of 154 registered investment 369.92 million, 72.44 million investment to be 44. baht, compared with the same period last year, the number of establishments, the new rate increase of 20.31 while the notification will tend to decline over the same period of last year, 8 percent 22.22 most. The wholesale building materials business. Building. Lower the logistics. Wholesale fruits and vegetables. And business consulting services business. You will see that your business is agriculture, non-agricultural sector growth. Especially big business. Which conforms to prepare to enter the ASEAN Economic Community in 2558 (ASEAN Economic Community: AEC). * Force tourism destination: tourism destination in the April 55 growth rate slowed. With the Songkran Festival. The tourists, especially foreign tourists to travel to the destination. Chiang continued to play Songkran water. Chiang Rai is also a major tourist attraction, such as the monument to King Meng Rai the Great Plains believe the sacred Wat Phra Kaew Wat Rong Khun Wat Klang Wiang is so attractive to many tourists to visit. (http://pcoc.moc.go.th)

Social & Culture Factors

The social of Chiang Rai and the Lanna cultural identity as the dominant language arts tradition with ancient history. And ethnic diversity. Particular ethnic hilltribe groups and local residents. Very gentle, generous and hospitable. Have faith in the local culture as well as religious life according to the philosophy of sufficiency economy. Student population are completing education is higher. Institutions of higher

education to meet international standards. Civil society and public gathering. And participate in activities of social, economic, cultural and natural resources and environmental conservation.(http://www.sme.go.th)

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Technology Technology is considered to be extremely important in business because it provides

faster and more efficient methods of getting a job done. For example, computer programs can be used for a business to provide easier manufacturing of goods. In now day people use technology for to communication and also, take order the product. So for our company should be have own website for contact with the customer , it easy to take relationship with the customer and can be royal customer in social network. It also, important for delivery business of our company have, from far away or another city, we can use technology to support. (http://answers.ask.com)

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Competition Analysis (3Cs Analysis)


Competitors Analysis The companies there are many competitors both direct and indirect as following; Direct Competitors 1. Pansib with Fish flavor Pansib brand Kun Mae Khwan Ta their product with high quality of raw material. They have guarantee by GMP from Food and Drug Administration, got 4 stars OTOP from Tumbon Mae Chan, Chiang Rai Provincial. The price of Pansib with Fish flavor 80 Baht

Location: 107 Moo 1 Mae Chan -Thaton. Tumbon Mae Chan Muang, Mae Chan, Chiang Rai, 57100 Tel: 08-9595-1632 The strength of Pansib brand Kun Mae Khwan Ta They have a guarantee by GMP from Food and Drug Administration got 4 stars OTOP from Tumbon Mae Chan, Chiang Rai Provincial and the price of their product is not expensive. The weakness of Pansib brand Kun Mae Khwan Ta far away from the downtown Chiang Rai, and not have storefront for sale the product. The product is not their many of flavor. They
focus on Pansib with Fish flavor. .

(Sources.http://www.thaitambon.com/tambon/tsmepdesc.asp?Prod=12117115332&ID=5707 01&SME=093414541)

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Indirect competitor Pansib is product of the dessert. So the indirect competitor the dessert souvenir shops including with; 1. Pueng Noi Bakery Pueng Noi Bakery has began operations in more than 20 years of bakery products under the brand " Pueng Noi Bakery " has been Recognized for quality and price and known to the general public in Chiang Mai Province and around the northern part of Thailand. The price of Pueng Noi bakery is6- 350 Baht The strength of Pueng Noi Bakery has began operations in more than 20 years of bakery products under the brand " Pueng Noi Bakery " Consumer confidence and faith in the branded the product. "Little Bee Bakery" has a lot of both product of the " Pueng Noi Bakery " has a wide range of goods at a cheaper price more than bakery in the market. The weakness of Pueng Noi Bakery because Pueng Noi Bakery it is cheaper therefore many competition and the product storage will soon expiration. (Sources,http://www.phungnoibakery.com/index.php?p=about_us)

2. Lotus bakery house Lotus bakery house opened for more than 20 years, they produce the bakery with high quality of raw material. Order to make the cake occasionally time; serve you with fast food, fresh coffee and ice cream. They got the award name "Clean food good taste" from The Public Health Organization in2006. Location: 869/53 Thaiwiwat Road, Muang, chiang, rai, Chiang Rai, 57000, near Night Bazaar Chiang Rai and Located in front of Wang Kum Hotel.

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The strength of Lotus bakery house is they opened for more than 20 years so, they are well known by local people in Chiang rais downtown. They also has guarantee by got the award Clean food good taste" from The Public Health Organization in 2006 The weakness of Lotus bakery house is located in an alley that out of sight from people. So, these can affect to the shop that they may have only local people come and buy the product of the shop and they also didnt have enough parking lots for a customer. (Sources, www.hoteldirect.in.th//.../ .html)

3. Moddit Thai desserts brand Moddit sell varieties of Thai desserts that make customers has many choices to choose .This shop is the good location and the cost of process is very expensive compared with other shop that sells produce original Thai desserts.

Location Central Plaza Chiang Rai , 2nd floor in the Food Park.

The strength of Moddit have high technology production is the Lengthen life of dessert in Thailand for its has more than four months and without loss of the original flavor is the first and only manufacturer in Thailand. The shop provide verities of Thai desserts, the customer can as a gift or souvenir to give to their special person in special occasionally time. The weakness of Moddit is the product high cost more than competitor. (Sources, www.moddiithai.com)

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Customer Analysis:
Who are the customers? The Total population of Chiang Rai is 1,198,218 and only in Amphor Muang is 211,550

with 589,890 males and 608,328 females. (http://:www.amphoe.com/). For the Gross Provincial Product: GPP in 2010 is 53,157 million baht/year, and per capital GPP is 44,505 baht per people, per year (Chiang Rai development strategy 2010-2013). Target market that our company, we defined the potential customers. We focus on Thai and foreigner people that are economic and social status, purchasing power, value pricing and services.
What does customer want?

We know customer behavior that they pay attention about their product; customers will select differences in types of -Differentiate of product. - Generates differences in nice packaging. - The quality of raw material. Why does customer have to buy our product? We choose the raw materials which are clean, fresh and safe. There are a variety of delicious flavors and products and the customer can use to be a gift for other person. So, customers who pay attention about the product should buy product.
When the customer to buy your product?

In the Special occasion our product selling to Thai and foreigner people can use the product to be a gift for other person and every time when you are hungry. They come to support in our shop because the price of Pansib not higher.
How the decision making? Good marketing to make customer memorize this brand and attractive promotion

From this characteristic of our target market we can adapt all of this information to improve our product and service in order to satisfy and attract the customer from our competitor.

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Competitive Analysis The competitive analysis process presents on opportunity to describe our major competitors in terms of the factors that most influence revenues. The area around downtown Chiang Rai has high competitive in the market because they have the same target group that is tourist and people in Chiang Rai who want to consume Pansib. We can plan strategy that concern about products and services of high quality and more healthy to make word of mouth by using the customers to advertise our company and then our shop also has brand royalty. We will try to set our plan and strategy able to change along with current situation and trend in easily to provide products and services.

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STP Analysis
Segment Marketing Our shop related with Thai dessert (pansib). Our product improves taste of pansib for variety and modern, Therefore our product are choice for people for love pansib. Our shop was providing about segment by use criterion as follow. 1. Demographic - Female aged - Aged between 21-30 years old - Several of careers 2. Geography Downtown Chiang Rai 3. Behavior - Readiness of money to purchase. - Both of steady customers and irregular customer. - Both of already have experience and dont have experience to consume Thai dessert or was consumer of Thai dessert. - Loyalty to the product. - Intention to purchase

4. Psychology Lifestyle of people who want to consume or buy as a souvenir Thai dessert and concern about healthy and consumption. Target Marketing Our company concern about activities of shop to respond about requirements, quality, cost-effective and economizes of consumer and make consumer classify by concern to serving their specific needs and demand of customer in each group. So the target that we should to follow is demographic segmentation because comfortable and easy to enhance our product as follows: Main Target Marketing: Tourist and people in Chiang Rai who want to consume dessert or buy as a souvenir.

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Secondary Target Marketing: Female aged between 21-30 years old who live in downtown. Future Target Marketing: people who interesting in franchise business with I LOVE PANSIB Positioning Marketing

The positioning of I LOVE PANSIB is base on high quality and not too expensive price that make the customer come to our shop. I LOVE PANSIB has varieties of favors of pansib are available to choose from modern favor, which contain high quality ingredient and fresh, clean raw material. Nowadays, customers want to buy the product that has high quality and more concern about health. The product of our business are made and distributed daily so that you may have your desserts as fresh as possible. So,I LOVE PANSIB provided many quality products to increase satisfaction to our customers. And our company gives the best thing to our customer.

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Marketing plans
By looking at these characteristics of service, marketer needs to develop a strategy on how to market the product. They need to modify a marketing mix strategy which has more factors to consider than the marketing mix strategy of goods. There are 7Ps of a service marketing mix. They are Product, Place, Price, Promotion, People, Process, and Physical Evidence

Seven Ps of Marketing
7 Ps of marketing plays a great role in marketing mix for the better growth and achievements of the company goals and objectives. 1. Product In our company will care about the demand of the customer. We not focus just one group customer, but we will care all customer or in family group. There are slot of types in pansib. There are 10 types of pansib, there are Shrimp flavor, Pea flavor, Taro flavor, Chicken flavor, Pork floss chi paste, Pork chops and shitake flavor, Pineapple flavor, Corn flavor, Custard flavor, Fish flavor. We will observe what types people love to eat the most and we will prepare for stand by more than other types of pansib. And we have create design of package for the customer attractive and also, when have special day, such as; Chinese star, Songran festival, News year and other, we will design package follow the theme of that festival. 2. Price Our product made from good quality, and always fresh. We had setting the price that suitable for each product. Its fair and suitable for the customer. We have various size of product package to sales. And there are many price everybody can buy our product. For one package we had set 35bath per each one package. Except for Shrimp flavor, Fish flavor and Pork chops and shitake flavor, we have to setting more prices that because types pansib that except its expensive in the market. So we have to setting prices in 45 bath per one package. 3. Promotion As we know that our product will have design for package and adapt with product follow special day, we will setting promotion for every special day, we have set of package with special prices. And for royal customer we will get special promotion to reduce price of 10-20% for their birthday.

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4. Place Our business, its the place that easy to come and comfortable for car parking. Our product not just sale at our shop, but we have the other can buy pansib in other areas. At other shop within Chaing rai we have focus in university or area of coffee shop around school which we will put own cabinet of pansib like product of Thai airway sweet at front of minimart at kitchen near the libary in MFU. 5. People For the people, we have providing two types are employees and the customers. For the employees, they are very important for our business. We need to have employees for to helping company grow up and get profit. So, we have setting the professional for to teach how to do pansib to staffs. And teach them know team work. Every department should be care. And we are working together like family. It can be point of service and it can be first impression to the guest. Because we want to motivate to the customer like second home when they come here will get warm in feeling. And the customer, customer is so important we see them like the god and service mind, service mine from when we train employees to have the motivating. They will do it or service from mind. The guest will be satisfaction, manager be happy so, finally our business can get the profit. 6. Process Our process focus on the service or service mind and quality of product or fresh of product. We have show how to do pansib for to make the customer see and feel our product is fresh and clean. And we have setting the sound from classical music in our shop with soft of the light for to building the customer emotional. 7. Physical Evidence We have characteristic of style of our shop. Motivating the customer feel like their second home and feel warm. Its point of sale, also we have nice zone for to take photo here and also when the customer sit on table they will see staff come to serve tea for waiting our product. Maybe they can chat with their friends because we have wifi free and zone for to reading book. Our service like familiar, can interaction with the customer who come.

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Marketing Expenses (Sales Incentive)


Table Marketing Expenses of I Love Pansib in each year Table 1: Marketing Expenses of year 1
Year 1 Selling expenses Discount sale Other selling expenses Total selling expenses Advertising expenses Radio advertising Total advertising expenses Total marketing expenses Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

5,000 5,000 5,000 3,000 3,000 2,500 2,500 2,500 3,000 5,000 5,000 5,000 46,500 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000 7,000 7,000 7,000 5,000 5,000 4,500 4,500 4,500 5,000 7,000 7,000 7,000 70,500 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000 13,000 13,000 13,000 11,000 11,000 10,500 10,500 10,500 11,000 13,000 13,000 13,000 142,500

Figure 1: Marketing expenses of year 1

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Table 2: Marketing Expenses of year 2


Year 2 Selling expenses Discount sale Other selling expenses Total selling expenses Advertising expenses Radio advertising Total advertising expenses Total marketing expenses Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

5,000 5,000 4,500 2,500 2,500 2,500 2,500 2,500 3,000 4,500 5,000 5,000 44,500 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000 7,000 7,000 6,500 4,500 4,500 4,500 4,500 4,500 5,000 6,500 7,000 7,000 68,500 6,000 6,000 6,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 6,000 6,000 51,000 6,000 6,000 6,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 6,000 6,000 51,000 13,000 13,000 12,500 7,500 7,500 7,500 7,500 7,500 8,000 9,500 13,000 13,000 119,500

Figure 2: Marketing expenses of year 2

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Table 3: Marketing Expenses of year 3


Year 3 Selling expenses Discount sale Other selling expenses Total selling expenses Advertising expenses Radio advertising Total advertising expenses Total marketing expenses Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

4,500 4,500 4,500 3,000 3,000 2,500 2,500 2,500 3,000 3,000 4,500 5,000 42,500 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000 6,500 6,500 6,500 5,000 5,000 4,500 4,500 4,500 5,000 5,000 6,500 7,000 66,500 6,000 6,000 0 0 0 0 0 0 0 0 6,000 6,000 24,000 6,000 6,000 0 0 0 0 0 0 0 0 6,000 6,000 24,000 12,500 12,500 6,500 5,000 5,000 4,500 4,500 4,500 5,000 5,000 12,500 13,000 90,500

Figure 3: Marketing expenses of year 3

Page 31

Table 4: Marketing Expenses of year 4


Year 4 Jan Selling expenses Discount sale 4,500 Other selling expenses 2,000 Total selling expenses 6,500 Total marketing expenses 6,500 Feb 4,500 2,000 6,500 6,500 Mar 4,500 2,000 6,500 6,500 Apr 3,000 2,000 5,000 5,000 May 3,000 2,000 5,000 5,000 Jun 2,500 2,000 4,500 4,500 Jul 2,500 2,000 4,500 4,500 Aug 3,000 2,000 5,000 5,000 Sep 3,000 2,000 5,000 5,000 Oct 4,500 2,000 6,500 6,500 Nov 4,500 2,000 6,500 6,500 Dec 4,500 2,000 6,500 6,500 Total 44,000 24,000 68,000 68,000

Figure 4: Marketing expenses of year 4

Page 32

Table 5: Marketing Expenses of year 5


Year 5 Jan Selling expenses Discount sale 5,000 Other selling expenses 2,000 Total selling expenses 7,000 Total marketing expenses 7,000 Feb 5,000 2,000 7,000 7,000 Mar 4,500 2,000 6,500 6,500 Apr 4,500 2,000 6,500 6,500 May 3,000 2,000 5,000 5,000 Jun 2,500 2,000 4,500 4,500 Jul 2,500 2,000 4,500 4,500 Aug 3,000 2,000 5,000 5,000 Sep 4,500 2,000 6,500 6,500 Oct 4,500 2,000 6,500 7,000 Nov 5,000 2,000 7,000 7,000 Dec 5,000 2,000 7,000 7,000 Total 49,000 24,000 73,000 73,500

Figure 5: Marketing expenses of year 5

Marketing expenses of year 5


8000 Total marketing expenses 7000 6000 5000 4000 3000 2000 1000 0 Nov Apr Aug Jul May Mar Dec Feb Sep Oct Other selling expenses Selling expenses Discount sale

Jan

Jun

Page 33

Sales forecast

Year 1
Total

Year 2

Year 3

Year 4

Year 5

5301000 6498000 7125000 8208000 9006000

Sales Forecats
Sales Forecats, 9006000

10000000 8000000 6000000 4000000 2000000 0 Year 1 Year 2 Year 3 Year 4

Sales Forecats Year 5

Page 34

Year 1
Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total Jan 40500 Feb 40500 Mar 40500 Apr 54000 May 54000 June 47250 July 47250 Aug 47250 Sep 54000 Oct 54000 Nov 67500 Dec 81000

31500

31500

31500

42000

42000

36750

36750

36750

42000

42000

52500

63000

31500

31500

31500

42000

42000

36750

36750

36750

42000

42000

52500

63000

40500 40500

40500 40500

40500 40500

54000 54000

54000 54000

47250 47250

47250 47250

47250 47250

54000 54000

54000 54000

67500 67500

81000 81000

31500 31500 31500

31500 31500 31500

31500 31500 31500

42000 42000 42000

42000 42000 42000

36750 36750 36750

36750 36750 36750

36750 36750 36750

42000 42000 42000

42000 42000 42000

52500 52500 52500

63000 63000 63000

31500 31500

31500 31500

31500 31500

42000 42000

42000 42000

36750 36750

36750 36750

36750 36750

42000 42000

42000 42000

52500 52500

63000 63000

342000

342000

342000

456000

456000

399000

399000

399000

456000

456000

570000

684000

Year 2

Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total

Jan 81000

Feb 60750

Mar 60750

Apr 67500

May 60750

June 54000

July 54000

Aug 54000

Sep 54000

Oct 60750

Nov 67500

Dec 94500

63000

47250

47250

52500

47250

42000

42000

42000

42000

47250

52500

73500

63000 81000 81000 63000 63000 63000

47250 60750 60750 47250 47250 47250

47250 60750 60750 47250 47250 47250

52500 67500 67500 52500 52500 52500

47250 60750 60750 47250 47250 47250

42000 54000 54000 42000 42000 42000

42000 54000 54000 42000 42000 42000

42000 54000 54000 42000 42000 42000

42000 54000 54000 42000 42000 42000

47250 60750 60750 47250 47250 47250

52500 67500 67500 52500 52500 52500

73500 94500 94500 73500 73500 73500

63000 63000

47250 47250

47250 47250

52500 52500

47250 47250

42000 42000

42000 42000

42000 42000

42000 42000

47250 47250

52500 52500

73500 73500

684000

513000

513000

570000

513000

456000

456000

456000

456000

513000

570000

798000

Page 35

Year 3
Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total Jan 94500 Feb 67500 Mar 67500 Apr 67500 May 60750 June 60750 July 60750 Aug 60750 Sep 60750 Oct 67500 Nov 67500 Dec 108000

73500

52500

52500

52500

47250

47250

47250

47250

47250

52500

52500

84000

73500 94500 94500 73500 73500 73500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

47250 60750 60750 47250 47250 47250

47250 60750 60750 47250 47250 47250

47250 60750 60750 47250 47250 47250

47250 60750 60750 47250 47250 47250

47250 60750 60750 47250 47250 47250

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

84000 108000 108000 84000 84000 84000

73500 73500

52500 52500

52500 52500

52500 52500

47250 47250

47250 47250

47250 47250

47250 47250

47250 47250

52500 52500

52500 52500

84000 84000

798000

570000

570000

570000

513000

513000

513000

513000

513000

570000

570000

912000

Year 4

Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total

Jan 108000

Feb 67500

Mar 67500

Apr 67500

May 67500

June 67500

July 67500

Aug 67500

Sep 67500

Oct 94500

Nov 108000

Dec 121500

84000

52500

52500

52500

52500

52500

52500

52500

52500

73500

84000

94500

84000 108000 108000 84000 84000 84000

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

73500 94500 94500 73500 73500 73500

84000 108000 108000 84000 84000 84000

94500 121500 121500 94500 94500 94500

84000 84000

52500 52500

52500 52500

52500 52500

52500 52500

52500 52500

52500 52500

52500 52500

52500 52500

73500 73500

84000 84000

94500 94500

912000

570000

570000

570000

570000

570000

570000

570000

570000

798000

912000

1026000

Page 36

Year 5
Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total 1026000 570000 570000 570000 570000 570000 570000 684000 798000 912000 1026000 1140000 Jan 121500 Feb 67500 Mar 67500 Apr 67500 May 67500 June 67500 July 67500 Aug 81000 Sep 94500 Oct 108000 Nov 121500 Dec 135000

94500

52500

52500

52500

52500

52500

52500

63000

73500

84000

94500

105000

94500 121500 121500 94500 94500 94500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

52500 67500 67500 52500 52500 52500

63000 81000 81000 63000 63000 63000

73500 94500 94500 73500 73500 73500

84000 108000 108000 84000 84000 84000

94500 121500 121500 94500 94500 94500

105000 135000 135000 105000 105000 105000

94500 94500

52500 52500

52500 52500

52500 52500

52500 52500

52500 52500

52500 52500

63000 63000

73500 73500

84000 84000

94500 94500

105000 105000

Page 37

Conclusion For our business planning, we have refers to the conditions in internal external factor of our company. Environment of our company on outside we have plan to respond the cost of investment, the marketing, and sales of product. For the internal environment; we have setting the cultural and behavior of our company. We have PEST analysis in how company goes about what we do. So we have setting 4 groups of factor there are Political Factors, Economic Factors, Social & Culture Factors, Technology. Political situation Chiang Rai province is agent to exhibition of ASEAN, so our company is good for offering to the customer or traveler. Thai economic is now slow down due to consequence of political situation. Technology is important in term of pre information searching and helps many people know our business. Competition analysis (3C Analysis) we divide them into 2 groups. Direct competitor is Kun Mae Khwan Ta who has some menu like our company and gets 4 stars OTOP product. Indirect competitors are the dessert souvenir shops such as Pueng Noi Bakery, Lotus bakery house, Moddit, and so on. Customer analysis we know customer behavior that they pay attention about their product. We can tell the reason of customers that want to buy my products. We know when customers buy my products. We know who has an influence in decision making. STP analysis helps me easy to divide my customers. Segment analysis, we providing about segment by use criterion as follow: demographic, geography, behavior, and psychology. Target market analysis, I focus on Tourist and people in Chiang Rai in age 21-30. In positioning analysis, my positioning is base on high quality and not too expensive price that make the customer come to our shop and has varieties of favors. The customers are available to choose from modern favors. Marketing mix strategy products is fusion dessert that has my favors. Price is medium not expensive. Place our product not just sell at our shop but we sell in other shop focusing in university or follow coffee shops Promotion we will set promotion for every special day such as; Chinese sart, Songkhran festival, New Year, discount of 10-20% for their birthday and other. People we have providing two types are employees and the customer that very important for our business. The process focuses on the service mind and quality of product and fresh. We have characteristic of style of our shop. Physical Evidence motivating the customers feel like their second home and feel warm. Also we have nice zone for to take photo.

Page 38

Chapter 4 Investment cost

Page 39

4. Investment Cost Pre-operating Land and Building Total 4.1 Fixed Assets No. 1. 2. Description Land and Building Car Toyota vigo cab 4x2 2.5J-PS Air condition MS-SGH09VC#5 9573 BTU NAGASAK HP1171 Telephone Panasonic KXT2371MX recorder cash Olympia CM 701 electronic calculator SHARP EL-1607P 024-130319 Notebook Toshiba Satellite U840 Steamers Philips HD9140 Flour mill machine KMX 84 - Kmix series gas stove lucky flame LB922 Oven HouseWorth HW-EO03 Refrigerator RS21HDEIS Continuous Sealing Machine BSH-5 No. Product 1 1 Price/Unit 1,800,000 587,000 Total 1,800,000 587,000 Depreciation period/year 20 5 1,800,000 1,800,000

3.

Machines 1 13,900

13,900

4. 5.

1 1

5,227 890

5,227 890

5 5

6. 7.

1 1

4,900.00 2,099

4,900 2,099

5 5

8. 9.

1 2

31,990 23,290

31,990 46,580

3 5

10.

31,000

62,000

11.

7,900

15,800

12.

15,980

15,980

13. 14 .

1 1

39,990 25,000 Total

39,990 25,000 264,356

5 5

Page 40

Furniture 15. 16. 17. 18. 19. 20. 21. Sofa Table Cabinet Counter bar Chairs Table and chairs 60*100cms Goods shelves 2 2 1 1 5 2 3 3,900 5,227 6,300 17,000 600 1,800 2,300 Total 22. Infrastructure Swing glasses door 1 9,500 Total Total 7,800 10,454 6,300 17,000 3,000 3,600 6,900 55,054 9.500 9,500 2,715,910 5 3 3 3 3 3 3 3

4.2. Location I love pansib shop is located at khochaphol land. Its near university, its the way of student going to university and also they would like to arrive here for to buy many things in khochaphol land, there are 7-11, salon, Italian pizza, bra shop, restaurant and other. This place is one choice of student come for to use service. The rental is 7,000 per month and 1,800,000 for to buy, unit of area 4*16 square meters of spaces. I love pansib shop will be including with one room, two restroom, kitchen. They has sliding door but we will change to use clear glasses for the door, because we will take air condition to make better of atmosphere.

Page 41

4.3. Facility layout

Floor 1st

Floor 2st

Page 42

4.4.Machines and Equipments o Office Equipment Picture Name electronic calculator SHARP EL-1607P 024-130319 unit 1 Prices/ bath 2,099 Place to buy
http://www.sripiboon.com/product-th-7562981233753-+++SHARP+EL+1607P+ +

Telephone Panasonic KX-T2371MX

890

http://www.tarad.com/product/3606761

Notebook Toshiba Satellite U840

31,990

http://www.notebook4game.com/web/notebook 4game/4424-Toshiba-Satellite-U8401002UT.html

Printer EPSON OFFICE TX300F

4,290

http://www.printerfavor.com/printer/epsonoffice-tx300f/

Cutter Scissors

2 2

14 28

Tesco Lotus Tesco Lotus

Scott tape.

1 pack

125

Tesco Lotus

Stapler

35

Tesco Lotus

Document file

1 pack

247

Tesco Lotus

Page 43

Double A Copy Paper

525

http://www.janivisoffice.com/product.detail_70 3929_th_3190676

Pens QUANTUM QCGB/GELOBALL 007 GRIP 0.7

1 pack

175

http://www.kijvitaya.com/index.php?ds=produc tsdisplay&category_id=wsxcde&type_id=1EBLZ G&type_name=%BB%D2%A1%A1%D2%C5 %D9%A1%C5%D7%E8%B9&brand_id=103& brand_name=QUANTUM

Office desk

15,400

http://www.kssfurniture.com/Products-finex -S2- -C33-WASHINGTONP6030.html

Extinguisher SOFTEX 6A-20B

1,000

http://www.n2ksafety.com/26_promotion/08_pro_fire.html

o Kitchen room Picture Name Steamers Philips HD9140 unit 2 Prices/ bath 3,290 Place to buy
http://www.thaibusinesspr.com/philips-hd9140/

Flour mill machine KMX 84 - Kmix series

31,000

http://www.thiptanaporn.com/?p=product_detail &prd_id=227

Cheesecloth

10

15

Chiang rai municipal market

Page 44

gas stove lucky flame LB-922

7,900

http://soonthorngas.tarad.com/product-th-04225337- +2+++ luckyflame++LB+922

Measuring scales KINLEE EK03

1,900

http://www.usedshoponline.com/page.php?frm= product&cid=81&pid=2411

Oven House Worth HWEO03

15,980

http://www.taradplaza.com/product/4677206

Refrigerator RS21HDEIS

39,990

http://unionaudiosale.weloveshopping.com/stor e/product/view/ _SAMSUNG_REFRIGERATOR_SAMSU NG_ __SBS_RS21HDEIS_194_ _028815501_0817011255_-23669384th http://www.priceza.com/r/redirect?id=215290

Continuous Sealing Machine BSH-5

25,000

Stainless steel basin

10

297

http://www.kitchenwaremarket.com/oscommerc e/catalog/product_info.php?products_id=3111

Stainless steel tray

15

567

http://www.kitchenwaremarket.com/oscommerc e/catalog/product_info.php?cPath=27_34_78&p roducts_id=1386&osCsid=c6708a69a17d2dfdd 4e860c46e3f49b8

Plastic boxes. 2.1 liter, 10.6cms diameter of 19.3cms Stan less Measuring cup

10

320

http://www.tupperwarethailand.com/1638653/3 75066/ -2.1-

295

In chiang rai market

Stan less pans Anchore [ac654-70-44] 28cms

240

http://www.kitchenwaremarket.com/oscommerc e/catalog/product_info.php?products_id=3009

Page 45

7-piece cookware set

1,575

http://www.kitchenwaremarket.com/oscommerc e/catalog/product_info.php?products_id=558&o sCsid=2365c76f754c3a97b4c5db0194c75604

Colander Twin ray

720

http://www.kitchenwaremarket.com/oscommerc e/catalog/advanced_search_result.php?search_i n_description=1&keywords=%A1%C3%D0%A A%CD%B9%A2%B9%D2%B4%E3%CB%A D%E8&categories_id=&Submit=Search&inc_s ubcat=1

Flipper used in frying 9.6*33.7cms

95

http://www.universalkitchenware.com/productth-910506-4657615-+

Stan less Measuring spoon Zebra Mold

176

http://www.kitchenwaremarket.com/oscommerc e/catalog/product_info.php?products_id=699&o sCsid=147f097c30122d15d658bb57d6bee8b7

10

38

http://pyhouseware2010.weloveshopping.com/store/pr oduct/%E0%B8%9E%E0%B8%B4%E0%B8%A1%E 0%B8%9E%E0%B9%8C%E0%B8%97%E0%B8%B3 %E0%B8%82%E0%B8%99%E0%B8%A1%E0%B9 %84%E0%B8%97%E0%B8%A2%E0%B8%95%E0% B9%88%E0%B8%B2%E0%B8%87%E0%B9%861242007-th.html

knife Zebra

187

http://www.kitchenwaremarket.com/oscommerc e/catalog/product_info.php?products_id=795

Oars Medium-sized

65

In the market

butcher 15-inch

480

http://www.kitchenwaremarket.com/oscommerc e/catalog/advanced_search_result.php?search_i n_description=1&keywords=%E0%A2%D5%C 2%A7&categories_id=&Submit=Search&inc_s ubcat=1

Aprons

12

99

In the market

Page 46

Apsorbent pads

24

10

In the market

Napkins

24

10

In the market

Ladles

25

In the market

Table and chairs 60*100cms

1,800

http://www.kumkong999.com/p_5070_26425_9 6030_ -KL0043

o Lobby Room Picture Name Air condition MS-SGH09VC#5 9573 BTU unit 1 Prices/ bath 13,900 Place to buy Chiang rai central plaza

Sofa

3,900

http://www.moolaplace.com/

Table

6,800

http://www.moolaplace.com/

NAGASAK HP-1171

5,227

http://checkprice.net/price_list/aC1FGlRtuyY.ht ml

Cabinet

6,300

http://www.moolaplace.com/

Page 47

Counter bar

17,000

http://www.kumkong999.com

Chairs

600

http://www.talad2you.com/automobile/viewitem. php?id=175728

Goods shelves

2,300

http://www.lannacentermart.com/customizeCatalogs-10-1.html

Swing glasses door

9,500

http://vipframess.com/modules.php?name=Autof aq

o Car Picture Name Car Toyota vigo cab 4x2 2.5J-PS Vat+ Air condition unit 1 Prices/ bath 587,000 Place to buy http://www.toyotacri.co m/cartype/type2/vigoc/ detail.php

Page 48

4.5.Depreciation INVESTMENT Land and Building Car Toyota vigo cab 4x2 2.5J-PS Air condition MS-SGH09VC#5 9573 BTU NAGASAK HP1171 Telephone Panasonic KXT2371MX recorder cash Olympia CM 701 electronic calculator SHARP EL-1607P 024-130319 Notebook Toshiba Satellite U840 Steamers Philips HD9140 Flour mill machine KMX 84 - Kmix series gas stove lucky flame LB922 Oven HouseWorth HW-EO03 Refrigerator RS21HDEIS Continuous Sealing Machine BSH-5 Sofa Table Cabinet Counter bar Chairs Table and chairs 60*100cms Goods shelves Swing glasses door AMOUNT 1,800,000 587,000 DEPRECIATION 20 5 Machines 5 ANNUAL DEP. 90000 117400 MONTHLY DEP. 7500 9783

13,900

2780

232

5,227 890

5 5

1045 178

87 15

4,900 2,099

5 5

980 420

82 35

31,990 46,580

3 5

10633 9316

886 776

62,000

12400

1033

15,800

3160

263

15,980

3196

266

39,990 25,000

5 5 Furniture 3 3 3 3 3 3 3 Infrastructure 5

7998 5000

667 417

7,800 10,454 6,300 17,000 3,000 3,600 6,900 9,500

2600 3485 2100 5667 1000 1200 2300 1900

217 290 175 472 83 100 192 158

Page 49

First year
INVESTMENT AMOUNT DE PR.

Jan
7500 9783

Feb
7500 9783

Mar
7500 9783

Apr
7500 9783

May
7500 9783

June
7500 9783

July
7500 9783

Aug
7500 9783

Sep
7500 9783

Oct
7500 9783

Nov
7500 9783

Dec
7500 9783

Total 90000 117400

Land and Building Car Toyota vigo cab 4x2 2.5J-PS Air condition MS-SGH09VC#5 9573 BTU NAGASAK HP1171 Telephone Panasonic KXT2371MX recorder cash Olympia CM 701 electronic calculator SHARP EL1607P 024-130319 Notebook Toshiba Satellite U840 Steamers Philips HD9140 Flour mill machine KMX 84 - Kmix series gas stove lucky flame LB922 Oven HouseWorth HW-EO03 Refrigerator RS21HDEIS Continuous Sealing Machine BSH-5 Sofa Table Cabinet Counter bar Chairs Table and chairs 60*100cms Goods shelves Swing glasses door

1800000 587000

20 5

Machines
13900
5 232 232 232 232 232 232 232 232 232 232 232 232

2780

5227 890

5 5

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

1045 178

4900 2099

5 5

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

980 420

31990 46580

3 5

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

10633 9316

62000

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

12400

15800

263

263

263

263

263

263

263

263

263

263

263

263

3160

15980

266

266

266

266

266

266

266

266

266

266

266

266

3196

39990 25000

5 5

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

7998 5000

Furniture
7800 10454 6300 17000 3000 3600 6900 9500
3 3 3 3 3 3 3 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192

2600 3484 2100 5666 1000 1200 2300 1900

Infrastructure
5 158 158 158 158 158 158 158 158 158 158 158 158

Page 50

Second year
INVESTMENT AMOUNT DE PR.

Jan
7500 9783

Feb
7500 9783

Mar
7500 9783

Apr
7500 9783

May
7500 9783

June
7500 9783

July
7500 9783

Aug
7500 9783

Sep
7500 9783

Oct
7500 9783

Nov
7500 9783

Dec
7500 9783

Total 90000 117400

Land and Building Car Toyota vigo cab 4x2 2.5J-PS Air condition MS-SGH09VC#5 9573 BTU NAGASAK HP1171 Telephone Panasonic KXT2371MX recorder cash Olympia CM 701 electronic calculator SHARP EL1607P 024-130319 Notebook Toshiba Satellite U840 Steamers Philips HD9140 Flour mill machine KMX 84 - Kmix series gas stove lucky flame LB922 Oven HouseWorth HW-EO03 Refrigerator RS21HDEIS Continuous Sealing Machine BSH-5 Sofa Table Cabinet Counter bar Chairs Table and chairs 60*100cms Goods shelves Swing glasses door

1710000 469600

20 5

Machines
11120
5 232 232 232 232 232 232 232 232 232 232 232 232

2780

4182 712

5 5

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

1045 178

3920 1679

5 5

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

980 420

21357 37264

3 5

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

10633 9316

49600

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

12400

12640

263

263

263

263

263

263

263

263

263

263

263

263

3160

12784

266

266

266

266

266

266

266

266

266

266

266

266

3196

31992 20000

5 5

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

7998 5000

Furniture
5200 6970 4200 11333 2000 2400 4600 7600
3 3 3 3 3 3 3 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192

2600 3485 2100 5666 1000 1200 2300 1900

Infrastructure
5 158 158 158 158 158 158 158 158 158 158 158 158

Page 51

Third year
INVESTMENT AMOUNT DE PR.

Jan
7500 9783

Feb
7500 9783

Mar
7500 9783

Apr
7500 9783

May
7500 9783

June
7500 9783

July
7500 9783

Aug
7500 9783

Sep
7500 9783

Oct
7500 9783

Nov
7500 9783

Dec
7500 9783

Total 90000 117400

Land and Building Car Toyota vigo cab 4x2 2.5J-PS Air condition MS-SGH09VC#5 9573 BTU NAGASAK HP1171 Telephone Panasonic KXT2371MX recorder cash Olympia CM 701 electronic calculator SHARP EL1607P 024-130319 Notebook Toshiba Satellite U840 Steamers Philips HD9140 Flour mill machine KMX 84 - Kmix series gas stove lucky flame LB922 Oven HouseWorth HW-EO03 Refrigerator RS21HDEIS Continuous Sealing Machine BSH-5 Sofa Table Cabinet Counter bar Chairs Table and chairs 60*100cms Goods shelves Swing glasses door

1620000 352200

20 5

Machines
8340
5 232 232 232 232 232 232 232 232 232 232 232 232

2780

3137 534

5 5

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

1045 178

2940 1259

5 5

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

980 420

10724 27984

3 5

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

10633 9316

37200

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

12400

9480

263

263

263

263

263

263

263

263

263

263

263

263

3160

9588

266

266

266

266

266

266

266

266

266

266

266

266

3196

23993 15000

5 5

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

7998 5000

Furniture
2600 3486 2100 5667 1000 1200 2300 5700
3 3 3 3 3 3 3 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192 217 290 175 472 83 100 192

2600 3485 2100 5666 1000 1200 2300 1900

Infrastructure
5 158 158 158 158 158 158 158 158 158 158 158 158

Page 52

Fourth year
INVESTMENT AMOUNT DE PR.

Jan
7500 9783

Feb
7500 9783

Mar
7500 9783

Apr
7500 9783

May
7500 9783

June
7500 9783

July
7500 9783

Aug
7500 9783

Sep
7500 9783

Oct
7500 9783

Nov
7500 9783

Dec
7500 9783

Total 90000 117400

Land and Building Car Toyota vigo cab 4x2 2.5J-PS Air condition MS-SGH09VC#5 9573 BTU NAGASAK HP1171 Telephone Panasonic KXT2371MX recorder cash Olympia CM 701 electronic calculator SHARP EL1607P 024-130319 Notebook Toshiba Satellite U840 Steamers Philips HD9140 Flour mill machine KMX 84 - Kmix series gas stove lucky flame LB922 Oven HouseWorth HW-EO03 Refrigerator RS21HDEIS Continuous Sealing Machine BSH-5 Sofa Table Cabinet Counter bar Chairs Table and chairs 60*100cms Goods shelves Swing glasses door

1530000 234800

20 5

Machines
5560
5 232 232 232 232 232 232 232 232 232 232 232 232

2780

2092 356

5 5

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

1045 178

1960 839

5 5

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

980 420

0 18632

0
5

0
776

0
776

0
776

0
776

0
776

0
776

0
776

0
776

0
776

0
776

0
776

0
776

0 9316

24800

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

12400

6320

263

263

263

263

263

263

263

263

263

263

263

263

3160

6392

266

266

266

266

266

266

266

266

266

266

266

266

3196

15995 10000

5 5

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

7998 5000

Furniture
0 0 0 0 0 0 0 3800 0 0 0 0 0 0 0
5 158

0 0 0 0 0 0 0

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0 1900

Infrastructure

Page 53

Fifth year
INVESTMENT AMOUNT DE PR.

Jan
7500 9783

Feb
7500 9783

Mar
7500 9783

Apr
7500 9783

May
7500 9783

June
7500 9783

July
7500 9783

Aug
7500 9783

Sep
7500 9783

Oct
7500 9783

Nov
7500 9783

Dec
7500 9783

Total 90000 117400

Land and Building Car Toyota vigo cab 4x2 2.5J-PS Air condition MS-SGH09VC#5 9573 BTU NAGASAK HP1171 Telephone Panasonic KXT2371MX recorder cash Olympia CM 701 electronic calculator SHARP EL1607P 024-130319 Notebook Toshiba Satellite U840 Steamers Philips HD9140 Flour mill machine KMX 84 - Kmix series gas stove lucky flame LB922 Oven HouseWorth HW-EO03 Refrigerator RS21HDEIS Continuous Sealing Machine BSH-5 Sofa Table Cabinet Counter bar Chairs Table and chairs 60*100cms Goods shelves Swing glasses door

1440000 117400

20 5

Machines
2780
5 232 232 232 232 232 232 232 232 232 232 232 232

2780

1047 178

5 5

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

87 15

1045 178

980 419

5 5

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

82 35

980 420

0 8896

3 5

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

886 776

10633 9316

12400

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

1033

12400

3160

263

263

263

263

263

263

263

263

263

263

263

263

3160

3196

266

266

266

266

266

266

266

266

266

266

266

266

3196

7997 5000

5 5

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

667 417

7998 5000

Furniture
0 0 0 0 0 0 0 1900 0 0 0 0 0 0 0
5 158

0 0 0 0 0 0 0

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0
158

0 0 0 0 0 0 0 1900

Infrastructure

Page 54

Chapter 5
Operation cost

Page 55

PRODUCT & OPERATION ANALYSIS Product characteristic in detail 1.PANSIB WITH SHRIMP FLAVOR Pansib is Thai dessert for this flavor as shrimp for those who taste of this, with shrimp that perfect blend component.

2.PANSIB WITH PEA FLAVOR Using pea is main ingredient and the best flavor appropriate with vegetarian.

3.PANSIB WITH TARO FLAVOR This is another way of people like taro and appropriate with vegetarian.

4.PANSIB WITH CHIKEN FLAVOR Pansib with chicken flavor i s the famous popular flavor because taste carefully for seasoning.

Page 56

5.PANSIB WITH PORK FLOSS CHILI PASTE FLAVOR This Pansib with Pork and Chili Paste Flavor is the perfect ingredient between floss and fragrance of chili paste, which greatly tempting.

6.PANSIB WITH PORK CHOPS AND SHIITAKE FLAVOR Pork chops can mix with shiitake flavor with perfect combination and the perfect blend of spices.

7.PANSIB WITH PINE APPLE FLAVOR Pineapples fruits are famous of Chiang - rai province and can transform in form of Pansib with pineapple flavor.

8.PANSIB WITH CORN FLAVOR Corn can transform in Pansi with corn flavor so, easy to find it and can change into value.

Page 57

9.PANSIB WITH PANDA CUSTARD FLAVOR This sweet flavor appropriate the people like sweetness and like fresh custard.

10.PANSIB WITH FISH FLAVOR Pansib is Thai dessert for this flavor as Fish for those who taste of this, with Fish that perfect spices blend component.

Page 58

PRODUCTION / SERVICE PROCESS DESSERT 1. PANSIB WITH SHRIMP FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Stemed crush shrimp 600 g. - Red onion chopped 150 g. - Pound root of celery mix with garlic and pepper 1.5 of cup - Palm sugar 5 of table spoon - Fish suace 3 of table spoon - Oil for frying - Galang oil chopped 3 of table spoon METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) bring appropriate oil for frying and bring pound root of celery mix with garlic and pepper into the pan and stir- fry until fragrant. 2.bring red onion chopped and galang oil chopped into pan and fry until fragrant. 3.bring palm sugar and fish sauce fry until proper and add stemmed crush shrimp ,fry until dry must dry easily to be stored for several days #After make finished this process of flavor next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour, sugar, salt, oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavor into flour after that flood and fried (appropriate temperature) until already served.

Page 59

2.PANSIB WITH PEA FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g. - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Crush peanut 1 k.g. - Red onion chopped 150 g. - Pound root of celery mix with garlic and pepper 1.5 of cup - Palm sugar 5 of table spoon - Oil for frying METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) bring appropriate oil for frying and bring pound root of celery mix with garlic and pepper into the pan and stir- fry until fragrant. 2.bring palm sugar and fry until proper and add crush peanut, fry until dry must dry easily to be stored for several days #After make finishes this process of flavor next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavor into flour after that fold and fried (appropriate temperature) until already served.

Page 60

3.PANSIB WITH TARO FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Stemed crush taro 2 k.g. - Palm sugar 5 of table spoon - Salt 2 of tea spoon - Oil for frying - Galang oil chopped 3 of table spoon METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) 3.bring palm sugar and fry until proper and add stremed taro ,fry until dry must dry easily to be stored for several days #After make finishet this process of flavour next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavour into flour after that flod and fried (appropriate temperature) until already served.

Page 61

4. PANSIB WITH CHICKEN FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Steamed crush chicken 1.5 k.g - Red onion chopped 150 g. - Pound root of celery mix with garlic and pepper 1.5 of cup - Palm sugar 5 of table spoon - Fish sauce 3 of table spoon - Oil for frying - Galang oil chopped 3 of table spoon METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) bring appropriate oil for frying and bring pound root of celery mix with garlic and pepper into the pan and stir- fry until fragrant. 2.bring red onion chopped and galang oil chopped into pan and fry until fragrant. 3.bring palm sugar and fish sauce fry until proper and add strummed crush chicken ,fry until dry must dry easily to be stored for several days #After make finisher this process of flavor next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavor into flour after that fold and fried (appropriate temperature) until already served.

Page 62

5.PANSIB WITH PORK FLOSS CHILI PASTEFLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Pork floss 800 g. - Chili paste 200 g. - Red onion chopped 150 g. - Pound root of celery mix with garlic and pepper 1.5 of cup - Palm sugar 5 of table spoon - Fish suace 3 of table spoon - Oil for frying - Galang oil chopped 3 of table spoon METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) bring appropriate oil for frying and bring pound root of celery mix with garlic and pepper into the pan and stir- fry until fragrant. 2.bring red onion chopped and galang oil chopped into pan and fry until fragrant. 3.bring palm sugar and fish sauce fry until proper and add pork floss, chili paste and fry until dry must dry easily to be stored for several days. #After make finite this process of flavor next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavor into flour after that fold and fried (appropriate temperature) until already served.

Page 63

6.PANSIB WITH PORK CHOPS AND SHIITAKE FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Stemed crush pork 1.5 k.g. - Shiitake stream choppe 800 g. - Red onion chopped 150 g. - Pound root of celery mix with garlic and pepper 1.5 of cup - Palm sugar 5 of table spoon - Fish suace 3 of table spoon - Oil for frying - Galang oil chopped 3 of table spoon METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) bring appropriate oil for frying and bring pound root of celery mix with garlic and pepper into the pan and stir- fry until fragrant. 2.bring red onion chopped and galang oil chopped into pan and fry until fragrant. 3.bring palm sugar and fish suace fry until proper and add stremed crush pork and shiitake stream choppe fry until dry must dry easily to be stored for several days #After make finish this process of flavour next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavour into flour after that flod and fried (appropriate temperature) until already served.

Page 64

7.PANSIB WITH PINEAPPLE FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Stir pineapple 600 g. - Palm sugar 5 of table spoon - Fish suace 3 of table spoon - Oil for frying METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) 2.bring palm sugar and add stir pineappl , fry until dry must dry easily to be stored for several days #After make finishe this process of flavour next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavor into flour after that flod and fried (appropriate temperature) until already served.

Page 65

8.PANSIB WITH CORN FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Steamed crush corn 800 g. - Palm sugar 5 of table spoon - Butter 2 of table spoon METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) 3.bring palm sugar add stremed crush corn and butter ,fry until dry must dry easily to be stored for several days #After make finish this process of flavor next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavor into flour after that fold and fried (appropriate temperature) until already served.

Page 66

9.PANSIB WITH CUSTARD FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Ready - made custard 600 g. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour ,sugar ,salt ,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring ready - made custard into flour after that flod and fried (appropriate temperature) until already served.

Page 67

10.PANSIB WITH FISH FLAVOR INGREDIENTS ( Part of flour) - All purpose flour 2 k.g - Rice flour 1.5 k.g - Canola oil 3 of cup - Sugar 4 of table spoon - Limewater 1 of cup - Salt 3 of tea spoon ( Part of flavor ) - Stemed crush fish 800 g. - Red onion chopped 150 g. - Pound root of celery mix with garlic and pepper 1.5 of cup - Palm sugar 5 of table spoon - Fish suace 3 of table spoon - Oil for frying - Galang oil chopped 3 of table spoon METHODS OF FLAVOR 1. Set pan on the stove (proper temperature) bring appropriate oil for frying and bring pound root of celery mix with garlic and pepper into the pan and stir- fry until fragrant. 2.bring red onion chopped and galang oil chopped into pan and fry until fragrant. 3.bring palm sugar and fish suace fry until proper and add stremed crush fish ,fry until dry must dry easily to be stored for several days #After make finishe this process of flavour next process that make part of flour. METHOD MIX FLOUR AND FLAVOR 1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined. 2. And dough mixed well until homogenous. 3.Dived size of flavor appropriate and bring flavour into flour after that flod and fried (appropriate temperature) until already served.

Page 68

Operating cost Raw material cost

Year 1
Total

Year 2

Year 3

Year 4

Year 5

3,055,050 3,744,900 4,100,250 4,730,400 5,191,200

6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Year 1 Year 2 Year 3 Year 4 Year 5 Total

Page 69

Year 1: 3,055,050

Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total

Jan 38,700

Feb 38,700

Mar 38,700

Apr 51,600

May 51,600

June 45,150

July 45,150

Aug 45,150

Sep 51,600

Oct 51,600

Nov 64,500

Dec 77,400

19,800

19,800

19,800

26,400

26,400

23,100

23,100

23,100

26,400

26,400

33,000

39,600

19,350

19,350

19,350

25,800

25,800

22,575

22,575

22,575

25,800

25,800

32,250

38,700

36,000 22,500

36,000 22,500

36,000 22,500

48,000 30,000

48,000 30,000

42,000 26,250

42,000 26,250

42,000 26,250

48,000 30,000

48,000 30,000

60,000 37,500

72,000 45,000

12,600 13,500 11,700

12,600 13,500 11,700

12,600 13,500 11,700

16,800 18,000 15,600

16,800 18,000 15,600

14,700 15,750 13,650

14,700 15,750 13,650

14,700 15,750 13,650

16,800 18,000 15,600

16,800 18,000 15,600

21,000 22,500 19,500

25,200 27,000 23,400

11,250 11,700

11,250 11,700

11,250 11,700

15,000 15,600

15,000 15,600

13,125 13,650

13,125 13,650

13,125 13,650

15,000 15,600

15,000 15,600

18,750 19,500

22,500 23,400

197,100

197,100

197,100

262,800

262,800

229,950

229,950

229,950

262,800

262,800

328,500

394,200

Year 2: 3,744,900

Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total

Jan 77,400

Feb 58,050

Mar 58,050

Apr 64,500

May 58,050

June 51,600

July 51,600

Aug 51,600

Sep 51,600

Oct 58,050

Nov 64,500

Dec 90,300

39,600

29,700

29,700

33,000

29,700

26,400

26,400

26,400

26,400

29,700

33,000

46,200

38,700 72,000 45,000 25,200 27,000 23,400

29,025 54,000 33,750 18,900 20,250 17,550

29,025 54,000 33,750 18,900 20,250 17,550

32,250 60,000 37,500 21,000 22,500 19,500

29,025 54,000 33,750 18,900 20,250 17,550

25,800 48,000 30,000 16,800 18,000 15,600

25,800 48,000 30,000 16,800 18,000 15,600

25,800 48,000 30,000 16,800 18,000 15,600

25,800 48,000 30,000 16,800 18,000 15,600

29,025 54,000 33,750 18,900 20,250 17,550

32,250 60,000 37,500 21,000 22,500 19,500

45,150 84,000 52,500 29,400 31,500 27,300

22,500 23,400

16,875 17,550

16,875 17,550

18,750 19,500

16,875 17,550

15,000 15,600

15,000 15,600

15,000 15,600

15,000 15,600

16,875 17,550

18,750 19,500

26,250 27,300

394,200

295,650

295,650

328,500

295,650

262,800

262,800

262,800

262,800

295,650

328,500

459,900

Page 70

Year 3 : 4,100,250

Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total

Jan 90,300

Feb 64,500

Mar 64,500

Apr 64,500

May 58,050

June 58,050

July 58,050

Aug 58,050

Sep 58,050

Oct 64,500

Nov 64,500

Dec 103,200

46,200

33,000

33,000

33,000

29,700

29,700

29,700

29,700

29,700

33,000

33,000

52,800

45,150 84,000 52,500 29,400 31,500 27,300

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 54,000 37,500 21,000 22,500 19,500

29,025 54,000 33,750 18,900 20,250 17,550

29,025 54,000 33,750 18,900 20,250 17,550

29,025 54,000 33,750 18,900 20,250 17,550

29,025 54,000 33,750 18,900 20,250 17,550

29,025 54,000 33,750 18,900 20,250 17,550

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

51,600 96,000 60,000 33,600 36,000 31,200

26,250 27,300

18,750 19,500

18,750 19,500

18,750 19,500

16,875 17,550

16,875 17,550

16,875 17,550

16,875 17,550

16,875 17,550

18,750 19,500

18,750 19,500

30,000 31,200

459,900

328,500

328,500

322,500

295,650

295,650

295,650

295,650

295,650

328,500

328,500

525,600

Year 4: 4,730,400

Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total

Jan 103,200

Feb 64,500

Mar 64,500

Apr 64,500

May 64,500

June 64,500

July 64,500

Aug 64,500

Sep 64,500

Oct 90,300

Nov 103,200

Dec 116,100

52,800

33,000

33,000

33,000

33,000

33,000

33,000

33,000

33,000

46,200

52,800

59,400

51,600 96,000 60,000 33,600 36,000 31,200

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

45,150 84,000 52,500 29,400 31,500 27,300

51,600 96,000 60,000 33,600 36,000 31,200

58,050 108,000 67,500 37,800 40,500 35,100

30,000 31,200

18,750 19,500

18,750 19,500

18,750 19,500

18,750 19,500

18,750 19,500

18,750 19,500

18,750 19,500

18,750 19,500

26,250 27,300

30,000 31,200

33,750 35,100

525,600

328,500

328,500

328,500

328,500

328,500

328,500

328,500

328,500

459,900

525,600

591,300

Page 71

Year 5 : 5,191,200

Name of dessert Pansib with Pork chops and Shiitake favor Pansib with Pork Floss and Chili Paste favor Pansib with Chicken favor Pansib with Fish favor Pansib with Shrimp favor Pansib with Pea favor Pansib with Taro favor Pansib with Panda custard favor Pansib with corn favor Pansib with Pineapple favor Total

Jan 116,100

Feb 64,500

Mar 64,500

Apr 64,500

May 64,500

June 64,500

July 64,500

Aug 77,400

Sep 90,300

Oct 103,200

Nov 116,100

Dec 129,000

59,400

33,000

33,000

33,000

33,000

33,000

33,000

39,600

46,200

52,800

59,400

66,000

58,050 108,000 67,500 37,800 40,500 35,100

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

32,250 60,000 37,500 21,000 22,500 19,500

38,700 72,500 45,000 25,200 27,000 23,400

45,150 84,000 52,500 29,400 31,500 27,300

51,600 96,400 60,000 33,600 36,000 31,200

58,050 108,000 67,500 37,800 40,500 35,100

64,500 120,000 75,000 42,000 45,000 39,000

33,750 35,100

18,750 19,500

18,750 19,500

18,750 19,500

18,750 19,500

18,750 19,500

18,750 19,500

22,500 23,400

26,250 27,300

30,000 31,200

33,750 35,100

37,500 39,000

591,300

328,500

328,500

328,500

328,500

328,500

328,500

394,700

459,900

526,000

591,300

657,000

Page 72

DIRECT LABOR COST Direct Labor Cost Baht Position Total

1. Production Professional to cook Staffs 2. Front Cashier Sales person 3. Accounting 4. Marketing 5. General Manager 6. Customer service officer 7. House keeper 15,000 9,000 1 2 15,000 18,000

8,000 8,000 9,000 9,000 20,000 9,000 6,000

1 2 1 1 1 1 1

8,000 16,000 9,000 9,000 20,000 9,000 6,000

Total Direct Labor Cost

110,000

OVERHEAD OVERHEAD baht/ mouth 4,186 2,231.50 513.60 1,200 8,131

Electricity Internet and telephone expense Water Gas Total Overhead

Page 73

Chapter 6
Organization

Page 74

4.5 Management analysis I Love PANSIB Company have to managing the organization by register. I Love PANSIB Company store to company limited. We have to communicate with Register Partnership Firm Department, which is located in Office of Commercial Affairs Chiang Rai for to establish the company limited, and then we will have to pay tax inform of corporate income tax is justice person as company limited, and then company has to pay income tax. 4.5.1 Organization management The company work as family and support a good relationship within organization, so try to have activities together among employees in each department. In the company also provide social security insurance for employees and moreover support employees to concern about organization culture rule and responsibilities of role. Organization Chart I Love PANSIB Company management team will contain with the departments are as following:

Board of Director

General Manager

Shop / Front

Accounting & financial

Marketing

House keeper

Production

Cashier

Sales person

Customer service officer

Professional to cook

Staffs

Figure 4: Organization Chart in I Love PANSIB Company

Page 75

Team Management

1) General Manager (1 position) Job description: - Plan and develop systems and procedures to improve the operating quality and efficiency of the department. -Analysis business problems and develop solution to enhance efficiencies. -Direct staff in the development, analysis, and preparation of reports. -Training the employee and control work of employee to be system and effective - Prepare for company working plan - Selection new employees into the appropriate position Qualifications: -Good command of English and computer literacy. - Have high responsibility in task and high relationship - Good communicate to work with other person In this company the owner acts as general manager to control and manage everything within organization.

2) Accounting and financial officer (1 position) Job description: -Account payable related to transaction process -Work that relate to financial and accounting -To analysis the liquidity of money and planning money - Manage and control budget of company

Page 76

-Preparation TAX forms, social security payment, keep record and clear all account documents, monthly end closing and reporting - Preparation for monthly financial statement. - Control cash and budget. Qualifications: -Male/Female, Thai nationality. - Age between 25-35 years old. -Graduated high vocational certificate or Bachelors Degree in Accounting or Financial with some accounting background. - More than 1-2 year of work experience that relate to finance - Good command of English and computer literacy -Computer skill in Microsoft Office especially Excel, Express and accounting program. - Can analysis the liquidity and financial of company -Be carefully detailed person and good understanding the principles of financial and accounting. - Have patience, enthusiasm and integrity. - To be honest on work. Background: - At least 1-3 experience in Accounting - Good command of English and computer literacy - Computer skill in Microsoft Office and accounting program - Can work under pressure

Page 77

3) Marketing officer (1 position) Job description: -Contributing to and developing marketing plans and strategies -PR and communications work -Monitoring competitor activity and customer order -Maintaining and updating customer databases -Support customer requirement and contact with customers for new order - Do marketing and advertising - Analysis market trend form seasoning - Managing for product and service to customers satisfaction - Continuous to fine new customer Qualifications: -Male/Female, Thai nationality. - Age 24-30 - Bachelor degree with the major is marketing or relate major - Work experience more than 2 year - Can use computer program - Have negotiation skill, good personality and relationship. -Good interpersonal and communication skill - Good command in English and computer literacy Task

Page 78

4) Sales person (2 positions) -Receptionist to customers - Direct sale - Introduce produce and service to customers - Take care for customer - Consulting with customer Qualifications: - Male/Female, Thai nationality - Age between 25-35 years old - Vocational education level up with relate to the major was learn. - Good personality and high relationship.

5) Customer service officer (1 position) Job description: - Responsible for answering calls in order. -Responsible for answering calls in order. -To serve as the main point of contract for customers request and need. - Give information to customers. -Willing to build a long-term relationship with the customers. -Checking stock that waiting for receiving by customers. -Answer telephone and provide information to customers -Greet persons entering organization, taking care of visitor

Page 79

-Maintain appointment diary either manually or electronically -Communicate and coordinate with internal and external related departments. Qualifications: -Female, Age over 22 years old. -Need to have service mind and good human relations, good characteristic and interpersonal. -Bachelor degree. -Good computer literacy. -Good command in English will be advantage.

6) Production (3 positions) Job description: - Control and monitor the production process. Qualifications: -Female, Thai nationality -Age over 25 years old. - Have a good know in cooking technical skill. - 2 years working experience in other restaurant.

7) House keeper (1 position) Job description: -Prepare rooms for meetings, and arrange decorations, media equipment, and furniture for social or business functions. -Replenish supplies and such as drinking glasses, linens, writing supplies, and bathroom items.

Page 80

-Clean rooms, hallways, lobbies, lounges, restrooms, corridors, elevators, stairways, locker rooms and other work areas so that health standards are met. - Cleaning across in organization. Qualifications: -Female, Thai nationality. -Age 25-30 years old. - Have high responsibility in task. - Have eager on work. - To be honest on work.

8) Cashier (1 position) Job description: -Greeting customer. -Answer phone calls. - Establishing or identifying price of goods. -Determining the total price. -Receiving payments. -Wrapping or bagging product. -Receiving payments and reconciling them with total sales. -Preparing deposits, closing the till and putting back the float. - Maintaining clean and orderly checkout areas. Qualifications: -Female, Thai nationality. -Age 25-30 years old. -Experience in a retail environment either in cashier or sales.

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-A commitment to service, excellence and customer satisfaction. - Skill/Knowledge: Ability to process information and merchandise through electronic cash system. -Exceptional organizational ability, high attention to detail and ability to multi-task. -The willingness to learn is cheerful with a positive attitude.

Explanation Administration Cost Employee salary Our total employee in the organization have 11 Person, so total salary that we have to pay is 113,000 baht per month, it is a fix cost that we will pay in every month and every year. Direct Labor Cost Baht 7. Production Professional to cook Staffs 8. Front Cashier Sales person 9. Accounting 10. Marketing 11. General Manager 12. Customer service officer 8. House keeper Total Direct Labor Cost 15,000 9,000 1 2 15,000 18,000 Position Total

8,000 8,000 9,000 9,000 20,000 9,000 6,000

1 2 1 1 1 1 1

8,000 16,000 9,000 9,000 20,000 9,000 6,000 110,000

Page 82

Electricity expense Our store electricity expense will change by season of year, such as holiday and the other festival, in this period is the most popular to be a gift souvenirs for other person, then our store will have more customer, so we will pay more electricity expense, because we have to turn on the light, air conditioner throughout the day, and cashier department used computers in long time. In addition this season is cold weather, so we not open air conditioner, but we open fan, therefore our electricity in this period are not pay more when compare with the another season. Electricity expense per month 1-150 units totaling 3.75 Bath per unit. totaling 4.00 Bath per unit. totaling 4.25 Bath per unit.

151-500 units More than 500 units

http://natres.psu.ac.th/office/build/webpage/group_repair3_elect1_elect1.html Fore cast I Love PANSIB Company use electricity number of 950 units. 150-500 units 4.00 Bath each (500X4= 2,000 Bath). More than 500 units 4.25 Baht each (450X4.25 = 1,912.5 Baht). = 2,000 +1,912.5 = 3,912.50 Bath Tax 7% = 3,912.50 X7% = 237.87 Baht Total electricity expense per Month = 4,186 bah

Page 83

Water expense per month 1 unit = 1000 liter The rate for the store or company that request use water that surcharges apply rate per unit 16.00 Baht http://natres.psu.ac.th/office/build/webpage/group_repair3_elect1_elect1.html Fore cast I Love PANSIB Company use water number of 30 units. 30 unit x 16 baht = 480 baht Tax 7% = 480x7% = 33.60 baht Total water expense/month = 513.60 bah Internet and telephone expense/month Double Bonus (6M/512Kbps) Internet expense 590 baht/month Telephone expense 500 baht/month *Remark (2baht/Minutes) and free 590 baht for call with in Thailand Maintenance costs 200 baht/month Fax 200 baht/month *(2baht/time) Total 1,490 baht/month

TOT Package

Page 84 http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=82&Itemid=58&lang=en

Logo Bangkok Insurance. Fire Insurance I Love PANSIB Company do fire Insurance with Bangkok Insurance PCL. (Thailand) with limits protection is 1,000,000 Baht and insurance rate is 25,844 per years, it is a fix cost. If damage the insurance the company gets limits protection is coverage 7590000 Bath. Bangkok Insurance PCL are protects everything in the shop and protection for year by year.

Employee motivation I Love PANSIB Company consider the employee to work happily and satisfaction in organization, we separate reward to employee into the tangible and intangible reward. The tangible reward we will give sale commission 0.5 percent from total sale for employee every person and get the bonus double the salary for every ending of year. We will vote diligent employee in site the company and high relationship in the organization for every ending of year, and then we will give reward 10,000 baht for that employee. The intangible reward we will give employees appreciation, teaching jobs for employees to development employees weaknesses. We will sending employees to training then get more knowledge, greeting talk with employees and inquire happiness and sorrow of employees that we collectively recognition, which means that we take care employees and their feelings. The tangible and intangible rewards are the factor to motivate employees to work willingly and the employee to work happily and satisfaction in the organization.

Page 85

Employee training I Love PANSIB Company training program about customer service for employees which is because to make customer satisfaction, happily and fell cost effective to used our service. This training program can improve skill, knowledge, and personality of our employees, so we expect to our good service can attract more customers, then to increase our income, and also increase company profit. We will provide training program 1 time per year, which is the first week ending June of every year, total is four days, two day for employee training and two day this employee stop working for traveling or relax. We will provide training on June because is half of year and not have holiday and other festival, in addition the customers have less. So we will prepare to train employees get more knowledge, greeting talk with employees and inquire happiness. We will pay one day for employee training expense about 5,000 baht, which is 3hours in the morning about knowledge and skill. 3 hours in the afternoon is about practical section, so we have to train 2 day in one year, and the total employee in the organization have 11 Person, so total train employee expense is 55,000 baht per year. We have invited instructor that have more skill, knowledge, and more experience to training our employee form Logo Training center service Co, Ltd.

Logo Training center service Co, Ltd. Courses training our employee form Logo Training center service Co, Ltd - Team building (walk rally) - Awareness programs with the organization. - Advanced Selling Skills. - Head of Curriculum Development. - Service Excellence Program.

Page 86

- Effective Business Writing. Address: The Training Centre Limited, 52/174 Krungthep Street Rd.Saphansoong District Office Bangkok 10250 Thailand. Tel: 02-736-0408-9. Fax: 0-2736-0050. http://www.trainingservice.co.th/. Staffs Uniform I Love PANSIB Company will make staff Uniform for employees. We will provide employees with uniforms and the uniform good looking of employees as well as the factors that support. When employees wear uniforms will facilitate the tidy organization, the economical to employees and convenient to operate for employees. All employees will receive two series of Staffs Uniform and cost for one series is 250 baht, therefore total cost for every time that we make Staffs Uniform is 5,500 baht. Staffs Uniform can promote our company, such as when customer come to shop can see our logo and our companys name, and then they will remember to I Love PANSIB Company of our company Staffs Uniform. Uniform character and enhance the image of your organization.

Page 87

Administration cost for 5 years

Year 1

No 1 2 3 4 5 6 7 8

Description
Employee salary

T internet and telephone expense/month Water Rental Free Insurance Employee training Employee motivation Staf s Uniform Total

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2 9000000 - 9000000 25,844 - 25844 5500 - 5500 1,356,000 - 1356000 5500 - 5500 2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956

Year2

No 1 2 3 4 5 6 7 8

Description
Employee salary

T internet and telephone expense/month Water Rental Free Insurance Employee training Employee motivation Staf s Uniform Total

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2 9000000 - 9000000 25,844 - 25844 5500 - 5500 1,356,000 - 1356000 5500 - 5500 2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956

Page 88

Year3

No 1 2 3 4 5 6 7 8

Description
Employee salary

T internet and telephone expense/month Water Rental Free Insurance Employee training Employee motivation Staf s Uniform Total

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2 9000000 - 9000000 25,844 - 25844 5500 - 5500 1,356,000 - 1356000 5500 - 5500 2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956

Year4

No 1 2 3 4 5 6 7 8

Description
Employee salary

T internet and telephone expense/month Water Rental Free Insurance Employee training Employee motivation Staf s Uniform Total

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2 9000000 - 9000000 25,844 - 25844 5500 - 5500 1,356,000 - 1356000 5500 - 5500 2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956

Page 89

Year5

No 1 2 3 4 5 6 7 8

Description
Employee salary

T internet and telephone expense/month Water Rental Free Insurance Employee training Employee motivation Staf s Uniform Total

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2 9000000 - 9000000 25,844 - 25844 5500 - 5500 1,356,000 - 1356000 5500 - 5500 2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956

The table show the administration cost in employee salary, rental fees of I Love PANSIB shop, stationary expense in every department, electricity, water, internet & telephone, social insurance for employees, motivation expense, staffs shirt, for every departments, depreciation for investment equipment, and other ordering expense, the total administration cost is 2,507,956 baht, and other five years administration cost is below.

Page 90

6.11 Depreciation to administration cost for 60 months Year1

I Love PANSIB Administration depreciation


No 1 2 3 4 5 Description Rental Free Insurance Employee training Employee motivation Staffs Uniform Total Jan 7,500 2,153.60 458 113,000 458 12369.6 Feb 7,500 2,153.60 458 113,000 458 12369.6 Mar 7,500 2,153.60 458 113,000 458 12369.6 Apr 7,500 2,153.60 458 113,000 458 12369.6 May 7,500 2,153.60 458 113,000 458 12369.6 Jun 7,500 2,153.60 458 113,000 458 12369.6 Jul 7,500 2,153.60 458 113,000 458 12369.6 Aug Sep 7,500 7,500 2,153.60 2,153.60 458 458 113,000 113,000 458 458 12369.6 12369.6 Oct 7,500 2,153.60 458 113,000 458 12369.6 Nov 7,500 2,153.60 458 113,000 458 12369.6 Dec 7,500 2,153.60 458 113,000 458 12369.6 Total 900,000 25,844 5,500 1,356,000 5,500 1072444

Year2

I Love PANSIB Administration depreciation


No 1 2 3 4 5 Description Rental Free Insurance Employee training Employee motivation Staffs Uniform Total Jan 7,500 2,153.60 458 113,000 458 12369.6 Feb 7,500 2,153.60 458 113,000 458 12369.6 Mar 7,500 2,153.60 458 113,000 458 12369.6 Apr 7,500 2,153.60 458 113,000 458 12369.6 May 7,500 2,153.60 458 113,000 458 12369.6 Jun 7,500 2,153.60 458 113,000 458 12369.6 Jul 7,500 2,153.60 458 113,000 458 12369.6 Aug Sep 7,500 7,500 2,153.60 2,153.60 458 458 113,000 113,000 458 458 12369.6 12369.6 Oct 7,500 2,153.60 458 113,000 458 12369.6 Nov 7,500 2,153.60 458 113,000 458 12369.6 Dec 7,500 2,153.60 458 113,000 458 12369.6 Total 900,000 25,844 5,500 1,356,000 5,500 1072444

Year3

I Love PANSIB Administration depreciation


No 1 2 3 4 5 Description Rental Free Insurance Employee training Employee motivation Staffs Uniform Total Jan 7,500 2,153.60 458 113,000 458 12369.6 Feb 7,500 2,153.60 458 113,000 458 12369.6 Mar 7,500 2,153.60 458 113,000 458 12369.6 Apr 7,500 2,153.60 458 113,000 458 12369.6 May 7,500 2,153.60 458 113,000 458 12369.6 Jun 7,500 2,153.60 458 113,000 458 12369.6 Jul 7,500 2,153.60 458 113,000 458 12369.6 Aug Sep 7,500 7,500 2,153.60 2,153.60 458 458 113,000 113,000 458 458 12369.6 12369.6 Oct 7,500 2,153.60 458 113,000 458 12369.6 Nov 7,500 2,153.60 458 113,000 458 12369.6 Dec 7,500 2,153.60 458 113,000 458 12369.6 Total 900,000 25,844 5,500 1,356,000 5,500 1072444

Page 91

Year4

I Love PANSIB Administration depreciation


No 1 2 3 4 5 Description Rental Free Insurance Employee training Employee motivation Staffs Uniform Total Jan 7,500 2,153.60 458 113,000 458 12369.6 Feb 7,500 2,153.60 458 113,000 458 12369.6 Mar 7,500 2,153.60 458 113,000 458 12369.6 Apr 7,500 2,153.60 458 113,000 458 12369.6 May 7,500 2,153.60 458 113,000 458 12369.6 Jun 7,500 2,153.60 458 113,000 458 12369.6 Jul 7,500 2,153.60 458 113,000 458 12369.6 Aug Sep 7,500 7,500 2,153.60 2,153.60 458 458 113,000 113,000 458 458 12369.6 12369.6 Oct 7,500 2,153.60 458 113,000 458 12369.6 Nov 7,500 2,153.60 458 113,000 458 12369.6 Dec 7,500 2,153.60 458 113,000 458 12369.6 Total 900,000 25,844 5,500 1,356,000 5,500 1072444

Year5

I Love PANSIB Administration depreciation


No 1 2 3 4 5 Description Rental Free Insurance Employee training Employee motivation Staffs Uniform Total Jan 7,500 2,153.60 458 113,000 458 12369.6 Feb 7,500 2,153.60 458 113,000 458 12369.6 Mar 7,500 2,153.60 458 113,000 458 12369.6 Apr 7,500 2,153.60 458 113,000 458 12369.6 May 7,500 2,153.60 458 113,000 458 12369.6 Jun 7,500 2,153.60 458 113,000 458 12369.6 Jul 7,500 2,153.60 458 113,000 458 12369.6 Aug Sep 7,500 7,500 2,153.60 2,153.60 458 458 113,000 113,000 458 458 12369.6 12369.6 Oct 7,500 2,153.60 458 113,000 458 12369.6 Nov 7,500 2,153.60 458 113,000 458 12369.6 Dec 7,500 2,153.60 458 113,000 458 12369.6 Total 900,000 25,844 5,500 1,356,000 5,500 1072444

Tables below show the depreciation of administration cost in each month for 5years. As items: rental fees, training, motivation, insurance for employees and staffs shirt.

Page 92

Chapter 7 Financial Analysis

Page 93

Income statement Year 1


I Love Pansib Income Statement For the year ended December,31 year 1 Jan Revenue Sales Total Revenue Cost of goods sold Raw material cost Direct labor Total Cost of goods sold Gross Income Operating expenses Selling expenses: Discount sale Other selling expenses Total selling expenses Advertising expenses: Radio advertising Total advertising expenses Total operating expenses Net income before operations Operating income (Loss) Interast expenses Total operating income Taxes (10%) Net Income Retained earnings at beginning Retained earnings at ending 342,000 342,000 197,100 110,000 307,100 34,900 Feb 342,000 342,000 197,100 110,000 307,100 34,900 Mar 342,000 342,000 197,100 110,000 307,100 34,900 Apr 456,000 456,000 262,800 110,000 372,800 83,200 May 456,000 456,000 262,800 110,000 372,800 83,200 June 399,000 399,000 229,950 110,000 339,950 59,050 July 399,000 399,000 229,950 110,000 339,950 59,050 Aug 399,000 399,000 229,950 110,000 339,950 59,050 Sep 456,000 456,000 262,800 110,000 372,800 83,200 Oct 456,000 456,000 262,800 110,000 372,800 83,200 Nov 570,000 570,000 328,500 110,000 438,500 131,500 Dec 684,000 684,000 394,200 110,000 504,200 179,800

5,000 2,000 7,000 6,000 6,000 13,000 21,900

5,000 2,000 7,000 6,000 6,000 13,000 21,900

5,000 2,000 7,000 6,000 6,000 13,000 21,900

3,000 2,000 5,000 6,000 6,000 11,000 72,200

3,000 2,000 5,000 6,000 6,000 11,000 72,200

2,500 2,000 4,500 6,000 6,000 10,500 48,550

2,500 2,000 4,500 6,000 6,000 10,500 48,550

2,500 2,000 4,500 6,000 6,000 10,500 48,550

3,000 2,000 5,000 6,000 6,000 11,000 72,200

5,000 2,000 7,000 6,000 6,000 13,000 70,200

5,000 2,000 7,000 6,000 6,000 13,000 70,200

5,000 2,000 7,000 6,000 6,000 13,000 70,200

0 21,900 2,190 19,710 19,710 19,710

0 21,900 2,190 19,710 19,710 0

0 21,900 2,190 19,710 0 19,710

0 72,200 7,220 64,980 19,710 45,270

0 72,200 7,220 64,980 45,270 19,710

0 48,550 4,855 43,695 19,710 23,985

0 48,550 4,855 43,695 23,985 19,710

0 48,550 4,855 43,695 19,710 23,985

0 72,200 7,220 64,980 23,985 40,995

0 70,200 7,020 63,180 40,995 22,185

0 70,200 7,020 63,180 22,185 40,995

0 70,200 7,020 63,180 40,995 22,185

Year 2
I Love Pansib Income Statement For the year ended December,31 year 2 Jan Revenue Sales Total Revenue Cost of goods sold Raw material cost Direct labor Total Cost of goods sold Gross Income Operating expenses Selling expenses: Discount sale Other selling expenses Total selling expenses Advertising expenses: Radio advertising Total advertising expenses Total operating expenses Net income before operations Operating income (Loss) Interast expenses Total operating income Taxes (10%) Net Income Retained earnings at beginning Retained earnings at ending 684,000 684,000 394,200 110,000 504,200 179,800 Feb 513,000 513,000 295,650 110,000 405,650 107,350 Mar 513,000 513,000 295,650 110,000 405,650 107,350 Apr 570,000 570,000 328,500 110,000 438,500 131,500 May 513,000 513,000 295,650 110,000 405,650 107,350 June 456,000 456,000 262,800 110,000 372,800 83,200 July 456,000 456,000 262,800 110,000 372,800 83,200 Aug 456,000 456,000 262,800 110,000 372,800 83,200 Sep 456,000 456,000 262,800 110,000 372,800 83,200 Oct 513,000 513,000 295,650 110,000 405,650 107,350 Nov 570,000 570,000 328,500 110,000 438,500 131,500 Dec 798,000 798,000 459,900 110,000 569,900 228,100

5,000 2,000 7,000 6,000 6,000 13,000 166,800

5,000 2,000 7,000 6,000 6,000 13,000 94,350

4,500 2,000 6,500 6,000 6,000 12,500 94,850

2,500 2,000 4,500 3,000 3,000 7,500 124,000

2,500 2,000 4,500 3,000 3,000 7,500 99,850

2,500 2,000 4,500 3,000 3,000 7,500 75,700

2,500 2,000 4,500 3,000 3,000 7,500 75,700

2,500 2,000 4,500 3,000 3,000 7,500 75,700

3,000 2,000 5,000 3,000 3,000 8,000 75,200

4,500 2,000 6,500 3,000 3,000 9,500 97,850

5,000 2,000 7,000 6,000 6,000 13,000 118,500

5,000 2,000 7,000 6,000 6,000 13,000 215,100

0 166,800 16,680 150,120 150,120 150,120

0 94,350 9,435 84,915 150,120 -65,205

0 94,850 9,435 85,415 -65,205 20,210

0 124,000 12,400 111,600 20,210 91,390

0 99,850 9,985 89,865 91,390 -1,525

0 75,700 7,570 68,130 -1,525 66,605

0 75,700 7,570 68,130 66,605 1,525

0 75,700 7,570 68,130 1,525 66,605

0 75,200 7,520 67,680 66,605 1,075

0 97,850 9,785 88,065 1,075 86,990

0 118,500 11,850 106,650 86,990 19,660

0 215,100 21,510 193,590 19,660 173,930

Page 94

Year 3
I Love Pansib Income Statement For the year ended December,31 year 3 Jan Revenue Sales Total Revenue Cost of goods sold Raw material cost Direct labor Total Cost of goods sold Gross Income Operating expenses Selling expenses: Discount sale Other selling expenses Total selling expenses Advertising expenses: Radio advertising Total advertising expenses Total operating expenses Net income before operations Operating income (Loss) Interast expenses Total operating income Taxes (10%) Net Income Retained earnings at beginning Retained earnings at ending 798,000 798,000 459,900 110,000 569,900 228,100 Feb 570,000 570,000 328,500 110,000 438,500 131,500 Mar 570,000 570,000 328,500 110,000 438,500 131,500 Apr 570,000 570,000 322,500 110,000 432,500 137,500 May 513,000 513,000 295,650 110,000 405,650 107,350 June 513,000 513,000 295,650 110,000 405,650 107,350 July 513,000 513,000 295,650 110,000 405,650 107,350 Aug 513,000 513,000 295,650 110,000 405,650 107,350 Sep 513,000 513,000 295,650 110,000 405,650 107,350 Oct 570,000 570,000 328,500 110,000 438,500 131,500 Nov 570,000 570,000 328,500 110,000 438,500 131,500 Dec 912,000 912,000 525,600 110,000 635,600 276,400

4,500 2,000 6,500 6,000 6,000 18,500 209,600

4,500 2,000 6,500 6,000 6,000 18,500 113,000

4,500 2,000 6,500 0 0 6,500 125,000

3,000 2,000 5,000 0 0 5,000 132,500

3,000 2,000 5,000 0 0 5,000 102,350

2,500 2,000 4,500 0 0 4,500 102,850

2,500 2,000 4,500 0 0 4,500 102,850

2,500 2,000 4,500 0 0 4,500 102,850

3,000 2,000 5,000 0 0 5,000 102,350

3,000 2,000 5,000 0 0 5,000 126,500

4,500 2,000 6,500 6,000 6,000 18,500 113,000

5,000 2,000 7,000 6,000 6,000 19,000 257,400

0 209,600 20,960 188,640 188,640 188,640

0 113,000 11,300 101,700 188,640 -86,940

0 125,000 12,500 112,500 -86,940 25,560

0 132,500 13,250 119,250 25,560 93,690

0 102,350 10,235 92,115 93,690 -1,575

0 102,850 10,285 92,565 -1,575 90,990

0 102,850 10,285 92,565 90,990 1,575

0 102,850 10,285 92,565 1,575 90,990

0 102,350 10,350 92,000 90,990 1,010

0 126,500 12,650 113,850 1,010 112,840

0 113,000 11,300 101,700 112,840 -11,140

0 257,400 25,740 231,660 -11,140 220,520

Year 4
I Love Pansib Income Statement For the year ended December,31 year 4 Jan Revenue Sales Total Revenue Cost of goods sold Raw material cost Direct labor Total Cost of goods sold Gross Income Operating expenses Selling expenses: Discount sale Other selling expenses Total selling expenses Advertising expenses: Radio advertising Total advertising expenses Total operating expenses Net income before operations Operating income (Loss) Interast expenses Total operating income Taxes (10%) Net Income Retained earnings at beginning Retained earnings at ending 912,000 912,000 525,600 110,000 635,600 276,400 Feb 570,000 570,000 328,500 110,000 438,500 131,500 Mar 570,000 570,000 328,500 110,000 438,500 131,500 Apr 570,000 570,000 328,500 110,000 438,500 131,500 May 570,000 570,000 328,500 110,000 438,500 131,500 June 570,000 570,000 328,500 110,000 438,500 131,500 July 570,000 570,000 328,500 110,000 438,500 131,500 Aug 570,000 570,000 328,500 110,000 438,500 131,500 Sep 570,000 570,000 328,500 110,000 438,500 131,500 Oct 798,000 798,000 459,900 110,000 569,900 228,100 Nov 912,000 912,000 525,600 110,000 635,600 276,400 Dec 1,026,000 1,026,000 591,300 110,000 701,300 324,700

4,500 2,000 6,500 0 0 6,500 269,900

4,500 2,000 6,500 0 0 6,500 125,000

4,500 2,000 6,500 0 0 6,500 125,000

3,000 2,000 5,000 0 0 5,000 126,500

3,000 2,000 5,000 0 0 5,000 126,500

2,500 2,000 4,500 0 0 4,500 127,000

2,500 2,000 4,500 0 0 4,500 127,000

3,000 2,000 5,000 0 0 5,000 126,500

3,000 2,000 5,000 0 0 5,000 126,500

4,500 2,000 6,500 0 0 6,500 221,600

4,500 2,000 6,500 0 0 6,500 269,900

4,500 2,000 6,500 0 0 6,500 318,200

0 269,900 26,990 242,910 242,910 242,910

0 125,000 12,500 112,500 242,910 -130,410

0 125,000 12,500 112,500 -130,410 -17,910

0 126,500 12,650 113,850 -17,910 95,940

0 126,500 12,650 113,850 95,940 17,910

0 127,000 12,700 114,300 17,910 96,390

0 127,000 12,700 114,300 96,390 17,910

0 126,500 12,650 113,850 17,910 95,940

0 126,500 12,650 113,850 95,940 17,910

0 221,600 22,160 199,440 17,910 181,530

0 269,900 26,990 242,910 181,530 61,380

0 318,200 31,820 286,380 61,380 225,000

Page 95

Year 5
I Love Pansib Income Statement For the year ended December,31 year 5 Jan Feb Mar Apr May June July Aug Sep Oct Nov Dec Revenue Sales 1,026,000 570,000 570,000 570,000 570,000 570,000 570,000 684,000 798,000 912,000 1,026,000 1,140,000 Total Revenue 1,026,000 570,000 570,000 570,000 570,000 570,000 570,000 684,000 798,000 912,000 1,026,000 1,140,000 Cost of goods sold Raw material cost591,300 328,500 328,500 328,500 328,500 328,500 328,500 394,700 459,900 526,000 591,300 657,000 Direct labor 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 Total Cost of goods sold 701,300 438,500 438,500 438,500 438,500 438,500 438,500 504,700 569,900 636,000 701,300 767,000 Gross Income 324,700 131,500 131,500 131,500 131,500 131,500 131,500 179,300 228,100 276,000 324,700 373,000

Operating expenses Selling expenses: Discount sale 5,000 Other selling expenses 2,000 Total selling expenses 7,000 Advertising expenses: Radio advertising 0 Total advertising expenses 0 Total operating expenses 7,000

5,000 2,000 7,000 0 0 7,000

4,500 2,000 6,500 0 0 6,500 125,000

4,500 2,000 6,500 0 0 6,500 125,000

3,000 2,000 5,000 0 0 5,000 126,500

2,500 2,000 4,500 0 0 4,500 127,000

2,500 2,000 4,500 0 0 4,500 127,000

3,000 2,000 5,000 0 0 5,000 174,300

4,500 2,000 6,500 0 0 6,500 221,600

4,500 2,000 6,500 0 0 6,500 269,500

5,000 2,000 7,000 0 0 7,000 317,700

5,000 2,000 7,000 0 0 7,000 366,000

Net income before operations 124,500 317,700 Operating income (Loss) Interast expenses 0 0 Total operating 317,700 income 124,500 Taxes (10%) 31,770 12,450 Net Income 285,930 112,050 Retained earnings 285,930 at beginning 285,930 Retained earnings at ending -173,880 285,930

0 125,000 12,500 112,500 -173,880 -61,380

0 125,000 12,500 112,500 -61,380 51,120

0 126,500 12,650 113,850 51,120 62,730

0 127,000 12,700 114,300 62,730 51,570

0 127,000 12,700 114,300 51,570 62,730

0 174,300 17,430 156,870 62,730 94,140

0 221,600 22,160 199,440 94,140 105,300

0 269,500 26,950 242,550 105,300 137,250

0 317,700 31,770 285,930 137,250 148,680

0 366,000 36,600 329,400 148,680 180,720

Page 96
Year 1 Cash in flows
Cash flows from operating activities Cash received from Retail other Total Cash out flows Operating expense Marketing expense Administrative expense cash paid for income tax Cash out flows from operating activities Net cash provided(used)by operating activities Cash flows from investing activities Cash in flows Other Cash in flows from operating activities Cash out flows Cash paid for fixed assets Cash out flows Cash flows from investing activities cash flows from financing activities cash receive from Borrowing cash in flows from financing activity Cash out flows Cash paid principal Cash paid for interest Cash inflows from financing activities Net cash provided (used) by financing activities Net cash increase or decrease Cash balance at the beginning of the period cash balance at the end of the period

Jan

Feb

Mar

Apr

May

June

July

Aug

Sep

Oct

Nov

Dec

Total

342,000 342,000 197,100 13,000 113,500 114,800 227,200

342,000 342,000 197,100 13,000 113,500 23,940 138,740 203,260

342,000 342,000 197,100 13,000 113,500 23,940 138,740 203,260

456,000 456,000 262,800 11,000 113,500 31,920 156,420 299,580

456,000 456,000 262,800 11,000 113,500 31,920 156,420 299,580

399,000 399,000 229,950 10,500 113,500 27,930 151,930 247,000

399,000 399,000 229,950 10,500 113,500 27,930 151,930 247,000

399,000 399,000 229,950 10,500 113,500 27,930 151,930 247,000

456,000 456,000 262,800 11,000 113,500 31,920 156,420 299,580

456,000 456,000 262,800 13,000 113,500 31,920 158,420 297,580

570,000 570,000 328,500 13,000 113,500 23,940 138,740 421,260

684,000 684,000 394,200 13,000 113,500 23,940 138,740 545,260

5,301,000 5,301,000 3,055,050

142,500

1,362,000 307,230 1,753,230 3,537,560

2,715,910 2,715,910 2,715,910

2,715,910 2,715,910 2,715,910

6,000,000 6,00,0000

6,000,000 6,000,000 360,000 541,744 6,452,738

14,503 30,000 44,503 5,955,497

14,624 30,000 44,624 44,624

14,746 30,000 44,746 44,746

114,860 30,000 44,860 44,860

15,118 30,000 45,118 45,118

15,244 30,000 45,244 45,244

15,371 30,000 45,371 45,371

15,499 30,000 45,499 45,499

15,628 30,000 45,628 45,628

15,758 30,000 45,758 45,758

15,890 30,000 45,890 45,890

14,503 30,000 44,503 44,503

5,728,297 0 5,728,297

158,636 5,728,297 5,886,933

158,514 5,886,933 6,045,447

254,720 6,045,447 6,300,167

254,462 6,300,167 6,554,629

201,756 6,554,629 6,756,385

201,629 6,756,385 6,958,014

201,501 6,958,014 7,159,515

253,952 7,159,515 7,413,467

251,822 7,413,467 7,665,289

375,370 7,665,289 8,040,659

500,757 8,040,659 8,541,416

8,541,416 74,508,802 83,050,218

Page 97

Page 98

Page 99

Year 3 Cash in flows


Cash flows from operating activities Cash received from Retail other Total Cash out flows Operating expense Marketing expense Administrative expense cash paid for income tax Cash out flows from operating activities Net cash provided(used)by operating activities Cash flows from investing activities Cash in flows Other Cash in flows from operating activities Cash out flows Cash paid for fixed assets Cash out flows Cash flows from investing activities cash flows from financing activities cash receive from Borrowing cash in flows from financing activity Cash out flows Cash paid principal Cash paid for interest Cash inflows from financing activities Net cash provided (used) by financing activities Net cash increase or decrease Cash balance at the beginning of the period cash balance at the end of the period

Jan

Feb

Mar

Apr

May

June

July

Aug

Sep

Oct

Nov

Dec

Total

798,000 798,000 459,900 12,500 113,500 0 585,900 212,100

570,000 570,000 328,500 12,500 113,500 57,000 511,500 58,500

570,000 570,000 328,500 6,500 113,500 57,000 505,500 64,500

570,000 570,000 322,500 5,000 113,500 57,000 498,000 72,000

513,000 513,000 295,650 5,000 113,500 51,300 465,450 47,550

513,000 513,000 295,650 5,000 113,500 51300 465,450 47,550

513,000 513,000 295,650 4,500 113,500 51300 464,950 48,050

513,000 513,000 295,650 12,500 113,500 51,300 472,950 40,050

513,000 513,000 295,650 4,500 113,500 51,300 464,950 48,050

570,000 570,000 328,500 4,500 113,500 57,000 503,500 66,500

570,000 570,000 328,500 5,000 113,500 57,000 504,000 66,000

912,000 912,000 525,600 13,000 113,500 91,200 743,300 168,700

7,125,000 7,125,000 4,100,250 90,500 1,362,000 632,700 6,185,450 939,550

2,715,910 2,715,910 2,715,910

2,715,910 2,715,910 2,715,910

6,000,000 6,000,000

6,000,000 6,000,000 380,000 20,600 365,600 6,330,600

30,000 5,000 35,000 5,965,000

30,000 4,000 34,000 34,000

30,000 3,000 33,000 33,000

30,000 2,000 32,000 32,000

30,000 1,000 31,000 31,000

30,000 950 30,950 30,950

30,000 900 30,900 30,900

30,000 850 30,850 30,850

30,000 800 30,800 30,800

35,000 750 35,750 35,750

35,000 700 35,700 35,700

40,000 650 40,650 40,650

5,752,900 0 5,752,900

24,500 5,752,900 5,777,400

31,500 5,777,400 5,808,900

40,000 5,808,900 5,848,900

16,559 5,848,900 5,865,459

16,600 5,865,459 5,882,059

17,060 5,882,059 5,899,119

9,200 5,899,119 5,908,319

17,250 5,908,319 5,925,569

30,750 5,925,569 5,956,319

30,300 5,956,319 5,986,619

128,050 5,986,619 6,114,669

6,114,669 64,611,563 70,726,232

Page 100

Year 5 Cash in flows


Cash flows from operating activities Cash received from Retail other Total Cash out flows Operating expense Marketing expense Administrative expense cash paid for income tax Cash out flows from operating activities Net cash provided(used)by operating activities Cash flows from investing activities Cash in flows Other Cash in flows from operating activities Cash out flows Cash paid for fixed assets Cash out flows Cash flows from investing activities cash flows from financing activities cash receive from Borrowing cash in flows from financing activity Cash out flows Cash paid principal Cash paid for interest Cash inflows from financing activities Net cash provided (used) by financing activities Net cash increase or decrease Cash balance at the beginning of the period cash balance at the end of the period

Jan

Feb

Mar

Apr

May

June
Page 101

July

Aug

Sep

Oct

Nov

Dec

Total

1,026,000 1,026,000 591,300 7,000 113,500 0 711,800 314,200

570,000 570,000 328,500 7,500 113,500 57,000 178,000 392,000

570,000 570,000 328,500 6,500 113,500 57,000 177,000 393,000

570,000 570,000 328,500 6,500 113,500 57,000 177,000 393,000

570,000 570,000 328,500 5,000 113,500 57,000 175,500 394,500

570,000 570,000 328,500 4,500 113,500 57000 175000 395,000

570,000 570,000 328,500 4,500 113,500 57000 175000 395,000

684,000 684,000 394,700 5,000 113,500 68,400 186,900 497,100

798000 798000 459,900 6500 113500 79800 199800 598200

912000 912000 526,000 7000 113500 91200 211700 700300

1026000 1026000 591,300 7000 113500 102,600 223100 802900

1140000 1140000 657,000 7000 113500 114,000 234500 905500

9006000 9006000 5,191,200 74,000 1,362,000 798,000 2,825,300

2,715,910 2,715,910 2,715,910

2,715,910 2,715,910 2,715,910

6,000,000 6,000,000

6,000,000 6,000,000 3,500,000 20,600 3,520,600 9,110,600

200,000 5,000 205,000 5,795,000

200,000 4,000 204,000 204,000

200,000 3,000 203,000 203,000

200,000 2,000 202,000 202,000

200,000 1,000 201,000 201,000

200,000 950 200,950 200,950

200,000 900 200,900 200,900

300,000 850 300,850 300,850

300,000 800 300,800 300,800

500,000 750 500,750 500,750

500,000 700 500,700 500,700

500,000 650 500,650 500,650

190,000 5,668,800

191,000 5,858,800 6,049,800

193,500 6,049,800 6,243,300

194,050 6,243,300 6,437,350

194,100 6,437,350 6,631,450

196,250 6,631,450 6,827,700

298,000 6,827,700 7,125,700

199,550 7,125,700 7,325,250

302,200 7,325,250 7,627,450

404,850 7,627,450 60,126,800

60,187,300 65,795,600 60,126,800

190,000 5,668,800

191,000 5,858,800 6,049,800

5,858,800

5,858,800

Page 102

Chapter 8 Risk Management

Page 103

Risk analysis Risk of I Love Paansib Thai dessert. That's mean make our product can failed in part of bussiness in the future so, our group if received to chance of risk can againt risk occur in the future and solve that problem. For I Love Pansib Thaidessert analysis about risk devied into two part as Internal risk and External risk.

Internal Risk Employees Risk Basically I can divide internal risk into 3 basic sub-categories. Existing Employees Former Employees Employees of Third Parties

There are some treatments of risk that classify particular categories of customers as also being an internal threat but for the circumstances of our discussion. Existing Employees Such as lack of training, Lack of experience, Accidental. Former Employees The risk always increases if the person was fired or laid off, as opposed to leaving willingly for a different or a better job. Employees of Third Parties As the global competitive environment becomes more intense ans as the economic environment further encourages companies to cut costs, enterprises are increasingly sourcing simpler functions to Third parties entities. High-risk food Food poisoning bacteria can be naturally present in food, and in the right conditions it can take just seven hours for a single bacterium can grow into more than two million bacteria. Bacteria grow and multiply on some types of food more easily than on other. The types of foods which bacteria prefer include, -Meat -Poultry -Dairy products

Page 104

External Risk Economic Risk Nowadays some teenagers dont know Pansib Thai desserts. Some of people dont like sweet taste. Recognition of the benefits of preservation by decision makers. A process for selecting digital materials with long-term value. Incentive for decision makers to preserve in the public interest. Appropriate organization and governance of digital preservation activities.

Social Risk Nowadays Thai dessert usually not popular because in present social get Western cultural has embraced the role, It can be seen that some Thai children found think for eating Thai dessert are obsolete, ancient which different from other dessert, So our product have improve about favors and keep up modern and various favors of PANSIB has more interesting.

Risk management summary For operate the business must have risk that's important factor for run the business to failed or successful. Have many factor of risk can occur as competition, so if we know to the problem, we have plan for reduced risk and readiness the best ways against effect of business. For operate the business must learning about information and risk before investing by learn from risk assessment and also eliminate risk too.

http://www.health.vic.gov.au/foodsafety/home/athome.htm http://www.witiger.com/ecommerce/InternalRisksAndThreats.htm

http://unsustainableideas.wordpress.com/2011/09/13/economic-risks-tosustainability-revised/

Page 105

Chapter 9 Summary

Page 106

Conclusion
At the present dessert market in Thailand stepped farther into the countries around the world. Reputation of our country can do for one another. Pansib is becoming increasingly popular snack in Thailand market. Pagnsib is popular for tourists because Pansib isnt only dessert and snacks, but it can be souvenir.You can also buy to give for other people too. Moreover Pansib can be preserved longer than other types of Thai dessert. Our company aim to expand the marketing of this Pansib more widely. Management analysis We have to communicate with Register Partnership Firm Department, which is located in Office of Commercial Affairs Chiang Rai for to establish the company limited, and then we will have to pay tax inform of corporate income tax is justice person as company limited, and then company has to pay income tax. Organization management The company work as family and support a good relationship within organization, so try to have activities together among employees in each department. In the company also provide social security insurance for employees and moreover support employees to concern about organization culture rule and responsibilities of role. Organization chart

Board of Director

General Manager

Shop / Front

Accounting & financial

Marketing

House keeper

Production

Cashier

Sales person

Customer service officer

Profession al to cook

Staffs

Page 107

Our total employee in the organization have 11 Person, so total salary that we have to pay is 113,000 baht per month, it is a fix cost that we will pay in every month and every year. Direct Labor Cost Baht 13. Production Professional to cook Staffs 14. Front Cashier Sales person 15. Accounting 16. Marketing 17. General Manager 18. Customer service officer 9. House keeper Total Direct Labor Cost 18,000 9,000 1 2 18,000 18,000 Position Total

8,000 8,000 9,000 9,000 20,000 9,000 6,500

1 2 1 1 1 1 1

8,000 16,000 9,000 9,000 20,000 9,000 6,000 113,000

Page 108

Explanation Administration Cost We have expend in our company follow: Electricity expense,Water expense Internet and telephone expense, Fire Insurance, Employee motivation, Employee training, Staffs Uniform

No 1 2 3 4 5 6 7 8

Description
Employee salary

T internet and telephone expense/month Water Rental Free Insurance Employee training Employee motivation Staf s Uniform Total

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2 9000000 - 9000000 25,844 - 25844 5500 - 5500 1,356,000 - 1356000 5500 - 5500 2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956

The table show the administration cost in employee salary, rental fees of I Love PANSIB shop, stationary expense in every department, electricity, water, internet & telephone, social insurance for employees, motivation expense, staffs shirt, for every departments, depreciation for investment equipment, and other ordering expense, the total administration cost is 2,507,956 baht, and other five years administration cost is below.

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I Love PANSIB Administration depreciation


No 1 2 3 4 5 Description Rental Free Insurance Employee training Employee motivation Staffs Uniform Total Jan 7,500 2,153.60 458 113,000 458 12369.6 Feb 7,500 2,153.60 458 113,000 458 12369.6 Mar 7,500 2,153.60 458 113,000 458 12369.6 Apr 7,500 2,153.60 458 113,000 458 12369.6 May 7,500 2,153.60 458 113,000 458 12369.6 Jun 7,500 2,153.60 458 113,000 458 12369.6 Jul 7,500 2,153.60 458 113,000 458 12369.6 Aug Sep 7,500 7,500 2,153.60 2,153.60 458 458 113,000 113,000 458 458 12369.6 12369.6 Oct 7,500 2,153.60 458 113,000 458 12369.6 Nov 7,500 2,153.60 458 113,000 458 12369.6 Dec 7,500 2,153.60 458 113,000 458 12369.6 Total 900,000 25,844 5,500 1,356,000 5,500 1072444

Tables below show the depreciation of administration cost in each month for 5years. Such items as: rental fees, training, motivation, insurance for employees and staffs shirt.

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Financial analysis Cash flow refers to the movement of cash inflow and cash outflow I love Pansib Company. It is usually measured during a specified, finite period of time. Measurement of cash flow can be used to determine a project's rate of return or value. The time of cash flows into and out of projects are used as inputs in financial models. Risk analysis For I Love Pansib Thai dessert analysis about risk divide into two part follow: Internal risk and External risk. Internal Risk is about the employees risk. Then external risk is about economics because nowadays materials have high cost and social risk is the people intend to consume Westerns dessert. For operate the business must have risk that's important factor for run the business to failed or successful. Have many factor of risk can occure as competition, so if we know to the problem, we have plan for reduced risk and readiness the best ways againt effect of business. For operate the business must learning about information and risk before investing by learn from risk assesment and also eliminate risk too.

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I Love PANSIB Company


BY:
1. Miss. Khotchakron Suwanpanya ID: 5231207001 HIM. 2. Miss. Kanyarat Thehsanthaih 3. Miss. Jintana Wannawong 4. Miss. Tarn Phommida 5. Miss. Piyathida Khanthasen 6. Miss. Anwarin Nanglae 7. Miss. Nang Khan Nwet ID: 5231207008 HIM. ID: 5231207015 HIM. ID: 5231207034 HIM. ID: 5231207507 HIM. ID: 5331207052 HIM. ID: 5331207061 HIM.

Group 10 Section 2
Case study project Submitted in partial fulfillment of the requirements Of 1203302 Project Feasibility Study and Evaluation

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