Project feasibilty Study and Evaluation

Aj. chaiyawat Thongintr

Mae Fah Luang University (MFU) 2010

IM-TUB COMMODITY

By MISS NOPPAWAN JUNTHORN MISS WARUNYA THONGKHAMDEE MISS WANRAYA MUANGMA MISS WARUNEE KHIEWTHONG MISS SUDAPORN UDDUANG MISS SIRIPHA HEWPONG MISS FUENGFAH JAIKLA MR KRID SAWANGCHIT ID: 4831203091 ID: 4831283171 ID: 5031205172 ID: 5031205228 ID: 5031207039 ID: 5031207150 ID: 5031207058 ID: 5031207068

Section: 2

Introduction
This project is one past of project feasibility study course. The organizers are foreseeing the important of project feasibility. Thus, the organizers are planning and manage the project feasibility. Our company name ―Im-Tub‖ is the company that

produces rice coated with coenzyme Q10 and collagen, so that there are analyzing for the feasibility of this project. We are forecasting about for each part of planning and managing with three part as well as marketing part, production part, and financial part. In the part of marketing the company has marketing plan, define target group, and using strategies to focus the customers The part of production the company has plan for the operation system for step by stem and using Q10 and collagen. For the part of financial statement the company has forecasting about the company budget and expend in organization including the operation plan. If this project is mistake the what the organizer is apology at that time.

Project Term

Content
Page Introduction Excusive summary Chapter 1 Introduction of project feasibility Chapter 2 Industry Profile Chapter 3 Market Feasibility Study Chapter 4 Technical Feasibility Study Chapter 5 Financial Analysis Chapter 6 Business Risk Analysis Chapter 7 Summary of project feasibility Reference 1 2 4 21 44 83 86 89 97

Executive Summary
Im-Tab Commodity was founded by Miss Noppawan Junthorn in 2010, for produce coated rice under Im-Erb brand. Our company locate at 14/1 Mooใ 25 Phahonyothin road, Muang, Chiang rai 57000 Tel. 053-123456 fax 053-123455. The main customer of our company is people who love in health which live in North of Thailand. Market share of Im-Tab commodity is about 7.5 million baht or 0.5% of all market shares. The core competitors of our company are Golden phoenix, Loyal umbrella and rice from Royal project Thailand. But our company can confront will competition because we produce rice that different from another company. Im-Tab commodity has investment 1 million baht from owner about 3 million baht and from lone 7 million baht or 30:70. At present our company has net loss 2 million baht but next year we estimate to gain about 2 million too. For the opportunity of our company we are foresee this business will growth continually, so we design to create new type of coated rice to launch in the market and this support us to expand to sale our product all of Thailand. We bring many strategies to use in our company. In part of management we use market penetration to expand share of our company and use focus strategy to make differentiation. In production we design to make packaging to highest quality product, analysis cost of production. In marketing we use advertisement to persuade customer to interest in rice for healthy. In financing we find expert or specialist in financing and there is internal audit control. For the return, we estimate payback period is about 1 year 5 months and breakeven point is 0.44

Chapter 1 Introduction
1. Background and Significance of the Project
From the brainstorm of our group we chosen to do this project by the reasons: Nowadays we can see that many people concern about their lives by chosen the product that give them healthy and beauty benefits for example BRAND, SCOTCH COLLAGEN, Banner protein, BLACKMORE etc. In the future, population structure of Thailand have trend to increase female more than male and older people will increase too. The proportions of people who live in the city are increasingly and birth rate is decrease. It‘ s means if Thai increase in female it makes demand of product for woman rise and if there are many older it‘s mean product for healthy is rise too. (manager online 24 June 2005 1:20 pm) So, it made us think that if we can add some healthy nutrient into some food which people can eat for everyday it will attract many people to buy for our product. And the product that Thai people eat for everyday is Rice .Therefore we create to produce rice by adding healthy nutrition. And Thailand has ability to produce good quality rice in top of the world. For all reasons made us design to do the project about rice to make us know and understand the way of rice going to be because Thai have to eat Rice and it can be the good business in Thai.

2. Project Objectives
We should be able to understand 1. The demand of Thai people about new style Rice. 2. The production of Rice. 3. How healthy nutrition added in rice important for customer? 4. Know about economic of rice. 5. Studies competitor/ rice-mill and market. 6. Create rice innovation for healthy. 7. The factors that make customer buy rice. 8. Thai rice in others country view would they like or not? 9. Try to add value to Thai rice. 10. Studies about nutrition.

3. Benefits of Project
The benefits of this study is we are one of the Thailand‘s leading rice exporters, exporting Thai rice, so we can apply the knowledge with this subject and we can set the objective, planning, target market or about the customer want or demand. We can plan advertising service and strategies distributing to customer before we do this project and it can be information for Thai farmer who want to added value to their product to get more profit than only sale normal rice. And last we think that however Thai more than 80% eat Rice because it is our culture So, This project is very important for Thai people and also investor who want to do a business in Thai.

4. Activities/Time Frame
Project period of time Method for operation November 2552 1 1. Conclusion 2 3 4 December 2552 1 2 3 4 January 2553 1 2 3 4 1 2 3 4 February 2553

the idea

2. Planning the process 3. Search the

information 4. Study project feasibility 5. Conclusion of project feasibility

Chapter 2 Industry Profile
1. Nature of Industry
Rice Rice is the seed of a monocot plant Oryza sativa. As a cereal grain, it is the most important staple food for a large part of the world's human population, especially in East, South, Southeast Asia, the Middle East, Latin America, and the West Indies. It is the grain with the second highest worldwide production, after maize Since a large portion of maize crops are grown for purposes other than human consumption, rice is probably the most important grain with regards to human nutrition and caloric intake, providing more than one fifth of the calories consumed worldwide by the human species. A traditional food plant in Africa, rice has the potential to improve nutrition, boost food security, foster rural development and support sustainable land care. Rice is normally grown as an annual plant, although in tropical areas it can survive as a perennial and can produce a ratoon crop for up to 20 years. The rice plant can grow to 1–1.8 m tall, occasionally more depending on the variety and soil fertility. The grass has long, slender leaves 50–100 cm long and 2–2.5 cm broad. The small windpollinated flowers are produced in a branched arching to pendulous inflorescence 30– 50 cm long. The edible seed is a grain (caryopsis) 5–12 mm long and 2–3 mm thick. Rice cultivation is well-suited to countries and regions with low labor costs and high rainfall, as it is very labor-intensive to cultivate and requires plenty of water for cultivation. Rice can be grown practically anywhere, even on a steep hill or mountain. Although its parent species are native to South Asia and certain parts of Africa, centuries of trade and exportation have made it commonplace in many cultures worldwide. The traditional method for cultivating rice is flooding the fields while, or after, setting the young seedlings. This simple method requires sound planning and servicing of the water damming and channeling, but reduces the growth of less robust weed and pest plants that have no submerged growth state, and deters vermin. While with rice growing and cultivation the flooding is not mandatory, all other methods of irrigation require higher effort in weed and pest control during growth periods and a different approach for fertilizing the soil.

Early Spread of Rice From an early beginning somewhere in the Asian arc, the process of diffusion has carried rice in all directions until today it is cultivated on every continent save Antarctica. In this early hearth area, rice was grown in forest clearing under a system of shifting cultivation. The crop was grown by direct seeding and without standing water. Rice was grown on "farms" under conditions only slightly different from those to which wild rice was subject. A similar but independent pattern of the incorporation of wild rices into an agricultural system may well have taken place in one or more locations in Africa at approximately the same time. It was in China that the processes of puddling soil and transplanting seedlings were likely refined. Both operations became integral pats of rice farming and remain very widely practiced to this day. Puddling breaks down the internal structure of soils, making them much less subject to water loss through percolation. In this respect, it can be thought of as a way of extending the utility of a limited supply of water. Transplanting is the planting of 1- to 6- wk-old seedlings in standing water. Under these conditions, the rice plants have an important head start over a very wide range of competing weeds, which leads to higher yields. Transplanting, like puddling, provides the farmer with the ability to better accommodate the rice crop to a finite and fickle water supply by shortening the field duration (since seedlings are grown separately, and a higher density) and adjusting the planting calendar. With the development of puddling and transplanting, rice became truly domesticated. In China, the history of rice in river valleys and low-lying areas is longer that its history as a dryland crop. In Southeast Asia, by contrast, rice was originally produced under dryland conditions in the uplands, and only recently did it come to occupy the vast river deltas. Migrant peoples from South China or perhaps northern Vietnam carried the traditions of wetland rice cultivation to the Philippines during the second millennium B.C., and Deutero-Malays carried the practice to Indonesia about 1500 B.C. From China or Korea, the crop was introduced to Japan no later than 100 B.C. Movement to western India and south to Sri Lanka was also accomplished very early. The date of 2500 B.C. has already been mentioned for Mohenjo-Daro, while in Sri Lanka, rice was a major crop as early as 1000 B.C. The crop may well have been introduced to Greece and neighboring areas of the Mediterranean by the returning members of Alexander the Great's expedition to India ca. 344-324 B.C. From a center in

Greece and Sicily, rice spread gradually throughout the southern portions of Europe and to a few locations in North Africa Interestingly enough, medical geographers in the 16th century played an important role in limiting the adoption of rice as a major crop in the Mediterranean area. During the 16th and early 17th centuries, malaria was a major disease in southern Europe, and it was believed to be spread by the bad air (hence the origin of the name) of swampy areas. Major drainage projects were undertaken in southern Italy, and wetland rice cultivation was discouraged in some regions. In fact, it was actually forbidden on the outskirts of a number of large towns. Such measures were a significant barrier to the diffusion of rice in Europe The suspicion that ricefields cased "mal-air" did not entirely disappear with the end of the Renaissance. In late 1988, the United States Environmental Protection Agency and the National Science Foundation both issued reports on the "greenhouse effect" They agreed that there has already been some warming of the earth; that irrespective of whatever action governments may take, the world is destined for a further temperature increase of at least 2 oC; and that without strong human intervention the increase may be much greater. The greenhouse effect is caused in large part by the release, though human activity, of certain gases that dirty the atmospheric window and prevent the escape of the earth's heat to outer space. Carbon dioxide has long been the prime suspect, but it is now known that, molecule for molecule, methane traps 20 times more energy. Both reports also agree that methane concentrations are increasing at the rate of approximately 1%/yr. A major methane source, perhaps even the largest of all, is flooded riceland. Not only do methaneproducing bacteria thrive in such an environment, but rice plants themselves act as gas vents, putting greater-than-expected concentrations into the atmosphere. The problem is, of course, magnified by the extension of rice area, by the expansion of irrigation facilities, and especially by the enlargement of double-cropped rice areas. Ricefields are suspected of putting 115 million t of methane into the atmosphere each year. This is at least equal to the total production from all of the world's natural swamps and wetlands. Is it possible that agricultural intensification is hastening environmental degradation? Were the 16th century geographers on the right track after all? As a result of Europe's great Age of Exploration, new lands to the west became available for exploitation. Rice cultivation was introduced to the New World by early

European settlers. The Portuguese carried it to Brazil, and the Spanish introduced its cultivation to several locations in Central and South America. The first record for North America dates from 1685, when the crop was produced on the coastal lowlands and island of what is now South Carolina. The crop may well have been carried to that area by slaves brought from Madagascar. Early in the 18th century, rice spread to Louisiana, but not until the 20th century was it produced in California's Sacramento Valley. The introduction in the latter area corresponded almost exactly with the timing of the first successful crop in Australia's New South Wales.

Rice the Plant Rice, a member of the family Poaceae, is one of the three leading crops in the world and has a variety of uses. People have used rice to make snacks, desserts, main courses, alcoholic beverages and special foods for religious ceremonies. As a nutrition source, rice is abundant in carbohydrates while being low in nitrogenous matter and fat. For millions of people rice is 3/4 their total diet. In looking towards the future, scientists are working on a technique to maximize year-round production of the crop on a given plot of land in order to increase yields for a rice eating populous.

Rice Types We do supply to the world market:

Thai Jasmine White Rice, also called fragrant rice or "Hom Mali" rice, is recognized worldwide as Thailand's specialty. Thai Jasmine Rice belongs to the indica (long-grain) category and could be devided into 3 main categories as A, B and C according to their quality; Prime Quality, Superb Quality and Premium Quality.

Brown Rice belongs to the indica (logn-grain), similar to white rice. The only difference between these two varieties is the milling. As a result, in brown rice, only the husk is removed while the bran layer remains. Because of the bran layer, brown rice contains more nutrients than white rice. In particular, Brown rice is very high in fiber and vitamin B.

White Rice belongs to the Indica (long-grain) category. It is also known as polished rice or fully milled rice because most of the outher layer-the husk and the bran layer-are removed from the kernel, through the milling process.

Broken Rice, during the milling process, broken rice is separated from the white rice, who shape remains intact. In other words, broken rice is the damaged white rice. A grain of broken rice gives a low fiber texture and low nutrient level, while retaining its high energy content

Short Grain Rice belongs to the Japonica (short-grain) category and has short, round, and plumpy dernel. When cooked, short-grained rice is stick together, although not as much as glutinous rice.In Japanese and Korean cuisine, short-grained rice is primary consumed in every meal

Parboiled Rice means non-glutinous rice that has passed through the parboiling process and has its bran removed. Parboiled rice are divided into 9 grades: 1) 100% Sorted 2) 100% 3) 5% Sorted 4) 5% 5) 10%

Sorted 6) 10% 6) 10% 7) 15% 8) 25%9) Broken rice A1

Glutinous Rice also called sticky rice or sweet rice, consists of amylose and amyl pectin starch. With a chalky white texture. The standards for White glutinous rice are specified as follows: - White glutinous rice 10% - Short Grain - Long Grai

Rice Farming The majority of Thailand's total rice yield comes from the yield during normal rice growing periods, which begins in July and ends in September. This normal rice cultivation season may vary from place to place, depending on the land and climate conditions. In general, a rice field requires constant and uniform floodings. Two basic requirements for growing rice are an even landfield that gently slopes and a wellequipped irrigation system to allow continual cycles of water inflow and outflow. Most importantly, the landfield must be able to maintain 2-3 inches of the water depth accross approximately 90% of the total rice field area throughout the rice growing season

Rice Cultivating Methods in Thailand 1. Upland Rice produces about 4% of the world's total rice production. The upland fields are severely affected by slash-and-burn agriculture, which creates serious problem in land degradation and soil erosion. As a result, the upland soil lacks enough nutrients and moisture to create a suitable condition for massive rice productions. Here, rice is directly transplanted in non-flood, well-drained soil on both leveled and steeply sloping fields 2. Lowland Rice requires a naturally flooded landbed that could retain water throughout the growing season. Puddled soil on leveled to slightly sloping, bunded or diked fields, are ideal for lowland rice production, in this case. Rice is directly transplanted into the puddled field that maintains water level from 5 to10 cms. Yields vary depeding on rainfalls 3. Deep-Water or Floating Rice is characterized by medium to very deep flooding (50 to more than 300 cm) from nearby natural water sources, such as rain, rivers, and tides in river mouth deltas. Rice is directly transplanted at the beginning of the rainy season. The rice plant grows as the water rises, and it is ready to be harvested after the water recedes A typical method for casting flooded field rice growing is as follows: Land preparation - A leveled, flat landbed is surrounded by side earth walls, for water control. Then, the surrounded field is flooded until the water level is approximately 1-2 cm high and allowed to sit for a few days. The source of water could come from natural rainfall, cannels, or a well

Seed preparation - Separate from the prepared ricefield, paddy seeds are soaked overnight. The next morning, the seeds are drained and allowed to rest for a few days. The seed will sprout. (Seed preparation and land preparation are done at the same time.) Plowing - After the prepared land has been allowed to sit for a few days, it is now ready for plowing. Farmers could plow the ricefield either by using modern machinary or using animal labor (i.e. water buffaloes). Plowing is necessary to eliminate weed that could grow overnight in the flooded field, without using chemicals. Moreover, plowing also signifies the beginning of the rice growing cycle. Casting - Immediately after plowing, rice sprouts are transferred to the plowed field. This transferring method is called casting. In Thailand, hand casting by an experienced farmer is preferred, in order to produce even rows of casting. Resting - After casting, rice sprouts will mature to young plants in a few days. Water is then drained into the field until its level reaches that of the lowest leaves on the rice plant; however, the water level must not exceed 2-3 cm high. For the next 3-4 months, rice plants will be left to grow into paddy and turn lightbrown in color. In the mean time, the rice field remains constantly flooded. Draining - Once the rice paddy turns light brown, water is drained, and the field is left to dry. Harvest - After the drained field is completely dry, and the plant turns to hay color, the paddy is harvested either by a sickle or a machine.

History of thai Hom Mari Rice There are two varieties of Thai Hom Mail Rice have been grown in Thailand. Only this two varieties are expot to the world market and called Thai Hom Mali Rice. They are Khao Dawk Mail 105 and RD 15. The name and number after name has their meaning and history. However, these two varieties are relative and closely characters. In 1950 – 1951, Department of Rice has policy of rice varieties improvement for selecting the outstanding varieties of Thai rice. The purpose was to produce the good quality rice for consumption and commercial. Mr. Sunthorn SiHaNuen, one of the government official, went to the eastern part of Thailand and collected the rice panicles. He can collected 199 panicles of different names of rice varieties. All panicles have been labeled in number and sent to Khoksamrong Rice Research Station. They have been selected for pure line seeds and multiplied seed for distribute to the stations.

In 1957, the pure line seed of Hom Mail rice have been sent to trial in the different regions of Thailand. It was found that the soil and environment of North Eastern part of Thailand has responded to produce the good quality rice production. And the number of 105 (one hundred and five) is the best quality in shape, transparent aroma and cooking quality compared to the quality rice the original. In 1959, Hom Mali rice number 105 had announced to be the certified rice varieties from Department of Rice in the name of Khao Dawk Mali 105 in 25 of May, 1959. First of all, it has name Khao Dawk Mali 4-2-105 which all number have meaning, 4 means Amphor Bangkla, the location of panicles have been collected, 2 means the name of rice varieties has been collected at the same location, and 105 means the number of panicles have been collected in the same. Khao Dawk Mali 105 has bloomed in Lopburi for several years. Then it has been conduct to the North Eastern part of Thailand,Burirum, Surin , Srisakhet, Roi-Ed, Yasothorn and Mahasarakham, by the government support for yield trial in farmers‘ field. Due to the huge advertising for promotion of this Thai aromatic rice in this part of Thailand, Thai Hom Mali Rice been Known in the world. The North Eastern(NE) area of Thailand has the specific geography which different from the others regions of Thailand. The lowest soil fertility is in this area. Drought occurs in the early and middle season of crop planting. It is also has land flooding in August or September in mostly every years. This land has the layer of rock salt under the planting soil surface. In the hit period of dry season, you can see the white salt patch on the soil surface,

Jasmine rice (Thai; kao hom mali), sometimes known as Thai fragrant rice, is a long-grain variety of rice that has a nutty aroma and a subtle and pandan-like flavor caused by 2-acetyl-1pyrroline[1]. Jasmine rice is originally from Thailand. The grains will cling when cooked, though it is less sticky than other rice as it has less amylopectin. Not all importedrice labeled as jasmine is a good grade of the rice. Good quality jasmine rice, when properly steamed, retains a wonderful fragrant aroma and delicious chewy texture so tasty. Even in Thailand, where this aromatic rice originated, the quality can vary considerably depending on where it is grown. The northeastern region of the country has the ideal combination of soil and climatic conditions to produce the best-tasting, most fragrant rice. Commonly named Fragrant Pandan / Screwpine Leaf/Leaves. These fragrant leaves are used for flavouring desserts, cakes and. Leaves are also used for wrapping meat or fish before frying, baking or grilling for added fragrance and taste.

2. Situation of Industry
Im-Tub commodity was established in 2008 by the Thai people who have same ideology and ate Thai rice since beginning to current. Rice is the one of four requisites which we think that it is very importance and we can't live if without rice. Therefore, we think that we will produce the quality rice for Thai people and export to the foreign countries. Nowadays, we have more competitors in the market, so we should consider about the different of goods and turned to look at people who interest to health, and produce rice by set the name as Im-Erb which it is famous and known by Thai people. At this time, Im-Tub commodity covers the complete of rice production since production, seed selecting, processing, quality adjustment, packaging, and sale which we want to response with the demand of healthy rice‘s consumption both within the country and the foreign countries.

Rice Environment Rice Growing Constraints Static yields and labor shortages during peak growing seasons constitute two of the major constraints in Thailand's rice production. In the past few decades, rural rice growers migrate to the Bangkok metropolitan area to find jobs. During the low season, this mass migration into the city may benefit the rural families in terms of higher household income. However, when the peak rice growing season arrives, labor shortage will occur as a result of this mass migration Furthermore, the soil and climate conditions also contribute to the rice growing constraints. Some of the problems include: - Inconsistent rainfalls, such as instant draughts and floods - Poor soil, such as saline and sulfate soil problems - Climate problems, such as low temperature in some cultivated area - Diseases and pests For rice production development, on-going researches are being conducted in various areas, such as productivity, precipitation, growing environment, rice pests & diseases, and other related areas.

Increasing Yield An efficient irrigation system is the heart of rice growing because a rice field is generally susceptible to unpredictable climate and weather conditions. These environmental factors sometimes produce flash floods or droughts, which could prevent the rice from reaching its natural yield. An advanced irrigation system will alleviate this unpredictability of nature by controlling the inflow and outflow of water from the field. Developing hybrid rice for the tropics provides another alternative to increasing the rice yield, according to The International Rice Research Institute (www.riceweb.org). This research suggests that rice hybrids yield about 20% higher than do inbred rice. Using fertilizer could also increase the rice yield. In Asian region, where the environmental factors are most suitable for growing, farmers use fertilizers in optimal amounts. According to the report of the International Rice Research Institute, applying fertilizer could increase the yield between 0.4% to 1.8%.

Rice in Thailand Thailand is one of the world's biggest rice producers, with paddy output of 27 million tons in 2003. Thailand is also the world's biggest rice exporter: annual shipments are worth more than $2,000 million and reached 7.5 million tons in 2003. Its main export markets are Indonesia, Nigeria, Iran, the United States and Singapore. Thailand's success in the international rice trade is due to its high quality, longgrain white rice, which has a substantial price advantage over lower grades. This emphasis on grain quality is also the main reason for Thai farmers' limited adoption of modern, high-yielding rice varieties. Rice is grown on some 10 million ha of land and in all provinces of the country. More than half of the total rice area is in the northeast, although the Central Plains is known as the nation's "rice bowl". About 25% of rice lands are irrigated, while the rest is still rain fed. Rice farmers are generally subsistence farmers, selling only their excess production. The main surplus is produced in the central region. Transplanting is the dominant method of crop establishment for rain fed lowland and irrigated rice in the northern and north-eastern regions. In the central region, the seeding of pre-germinated seed in wet soils has increasingly replaced transplanting in irrigated rice production in order to cut costs. Thai cuisine is considered among the world's most delicious, with a unique blend of hot, sour and sweet tastes. The country's famously fragrant rice is always an essential accompaniment.

Rice-Growing in Thailand Over 80% of Thai people eat rice as their main meal. The average per capita consuming rate is approximately 165 kilogram paddy or 109 kg milled rice per year. The history of rice growing in Thailand dated many years back since rice has long been the major source of food for Thai people for a long time. Presently, there are 63 million rai of rice cultivated area (main season rice and second season rice) producing approximately 22 million tons of paddy. Evidences showing that rice has been grown for a long time in Thailand are the marks of husk found in graves or marks of hull inside bricks at ancient buildings. The evidences could be categorized into the pre-historic period and the historic period

The oldest evidences of the pre-historic period are marks of hull in broken pieces of pottery utensils found at Ban Nonnokta, Tambon Ban Gawk, Amphoe Phuwiang, Khan Kaen Province; and evidences of rice grain found in Cave Pung Hung, Mae Hong Son Province. The estimated age of hull imprints in pottery utensils found at Banchiang, Udornthani Province is 5,500 years old. These evidences showed that rice was grown in these areas at least 5,000 years ago. Evidences of historic period such as hull in bricks in ancient buildings indicated that rice-growing in Thailand started since the 6th century. It is presumed that round grain glutinous rice and large grain glutinous upland rice were grown originally and later were substituted by slender type grain of non-glutinous rice. Varieties of rice cultivar in Thailand have stabilized nutrient for Thai people and economic wealth of the country to date. Dr. Bhakdi Lusananda, former Director General of Department of Agriculture and an expert on rice, once said about the development of rice and rice-growing that renders the country's wealth as follows: "It is greatly fortunate that King Ramkamhaeng the Great led Thai people to establish the Kingdom of Thailand in the year BE 1800 in the central part of Suwannabhum. Thailand has progressed consequently to be Thailand of the present time. Thai people are very fortunate because this part of the country is the origin of rice whose scientific name is Oryza sativa Linn. Marks of paddy on 6,000 year-old ancient utensils found in the Northeastern region are technical proofs. Various parts of 12,000 year-old rice were also found in caves near Burmese border: All through this long period of time wild rice had been developed by natural phenomena and by human selection and become one of the world's most important crops. Thailand is therefore the fertilized source of rice variety. There are rice varieties that can grow well at sea and mountain level, in the dry mountainous region and more than 5 meters deep water, in sand-soil and clay. They have different maturing dates of early, medium, and late. There are rice varieties that grow throughout the year:"

White Rice Quotes
Items Thai Hom Mali Rice Grade A (crop year 2008/09) Thai Hom Mali Rice Grade A (crop year 2009/10) Thai Hom Mali Broken Rice A.1 Super Thai Pathumthani Fragrant Rice White Rice 100% Grade B White Rice 5% White Rice 25% White Broken Rice A.1 Super White Glutinous Rice 10% 13 Jan 10 $1119 $1024 $478 $851 $609 $577 $505 $422 $779 6 Jan 10 $1116 $1021 $493 $864 $607 $576 $508 $437 $777 23 Dec 09 $1113 $1018 $491 $861 $590 $559 $487 $405 $774 16 Dec 09 $1116 $1006 $493 $864 $622 $592 $502 $406 $777 9 Dec 09 $1116 $1006 $493 $864 $638 $607 $505 $391 $777

Parboiled Rice Quotes
Parboiled Rice 100% $624 $622 $605 $622 $638
Unit : USD per MT ( milled rice ) - FOB prices NQ = No Quote

Processed rice products: adding value to rice production. Rice is Thailand's key crops for years. And product exports by major rice exporter, Thailand is the largest in the world, however, current production and export of rice. Face several problems. The only problem of instability of price levels. And competition from countries with lower production costs. A direct impact on rice farmers. The rice processing industry. Is one way to help farmers. The increasing demand for rice. To be used as raw materials for various products of rice processing. This value added to rice production. This will increase export opportunities. And bring revenue to a foreign currency. Processed rice products to its current form as many.

Rice bran oil is oil produced from raw rice bran oil. The extraction from rice bran. Anti-free radicals are substances such as Vitamin E in the feed to when Tony Coe and a group of approximately 19-40% Masters quarter Co. CEO 51-81% methanol and Old San Marine Doll (Oryzanol) anti-free radicals, which can be better. Vitamin E up to 6 times with 18% saturated fatty acid Saturated fatty acids do not Echingedieiw. (Monounsaturated Fatty Acid: MUFA) 45% saturated fatty acids is not complicated. (Polyunsaturated Fatty Acid: PUFA) 37% rice bran oil is ideal for those who want to lower bad cholesterol (LDL-C). Semi-finished products such as rice porridge semi. Or a single type of rice in ice water dish in the form of different strengths such as fried rice, etc. Currently these products. Very popular. Especially in developed markets such as Japan, the European Union and the United States. In addition, the development of new products are rice, canned, which features open to eat immediately. Also keep up to 2 years has innovative. The case of industrial development, small business success. And recognized. From different countries. Canned rice export markets in Europe and the Middle East, including the major rice canned. Also received attention from the United Nations. Now under. Consideration to packaging to project World Food Programme (WFP) to bring food to assist victims with the natural world. Snack products and breakfast currently processing a snack of rice are very popular. Both domestic market and overseas markets. Especially among consumers. Childhood and youth, however, competition in this industry. Quite severe. Because many manufacturers also are processed rice products breakfast. Although not very popular because the part manufacturer. Breakfast products. Typically cross business population. ิ skilled. In the production of other materials such as wheat, corn potatoes. Products from fermentation processes, fermentation-derived products, including rice Kgawhmak Knmhin and alcohol products. In those industries. The only Knmhin. With industrial production. Most are small plants. Located in the communities. Across all regions of the country also the product of rice fermentation process. Can also be used. Components. In beer production. But there are limitations. Noodles and Esgnhmie. The product. In addition to domestic consumption then. Can also export sales abroad as well. Malaysia is an important export market, Japan is

now improving. Form product in a more semi Esgnhmie and noodles in a paste of rice flour as well as development. By adding components. And nutrients that are nutritious as meat and vegetables. Thai sweets and candy. Confectionery products. From processing rice. Currently has limited sales channels. Because most of these products. For household consumption. And local sales. Thai dessert because it often does not keep time as well as consumers turn to snack consumption. Market available to buy. In addition, multiple and easy dessert has manufacturing process complicated. No exact formula to produce value-added and less. Require production. Industry level. To reduce unit costs down, however, the current began to develop. Thai dessert in the form of. Frozen products. With some consumers already. Although not as widely used players.

3. Product/Service (in General)
Im-Erb special care is taken to make the packaging appealing, distinctive and hygienic, as it improves the product image and attracts the customer, packed in various different packing according to customer's preferences available in 1and5 kg. There are a lot of product which are popular such as Im-Erb Co Q10 , Collagen , etc.

4. Vision
IM-TUB COMMODITIES is to be a leader in the rice for healthy in Thailand.

5. Mission
IM TUB Commoditiser‘s mission is to gain more profit of our company by attract customer to buy IM-ERB jasmine rice which is the first product that difference form others. And we have to do market analyze both of inside and outside country to do supply then be supplied directly to the company that we had contact. Next when we success in market and sale rate we haven‘t to forget to do CSR to the local that provide our material [Rice] by cooperate with Thai Rice industry to develops Thai rice to be International level while we help farmers and SMEs business in this field to growth and success in business like our company.

6. Strategy
6.1 Corporate Level

We use market penetration strategy to expand the market share of our company by use advertisement to persuade customer to interest in rice for healthy. 6.2 Business Level We use the advantage of organization to useful and support strategy of company. We use Focus Strategies for create difference. We are careful and emphasize on the health of consumer is main factor and use strategy to gain competitive advantage. We hire employee that have specialist knowledge to control quality of our product.

6.3 Functional Level 6.3.1 Marketing strategy Production - improve packaging to highest quality strategy - analysis cost of production - evaluate cost and price of competitive - set the price from cost of production Distribution strategy - retail - wholesale - online business Promotion strategy - packaging and sale in price special - create concept example : Thai wear, hip hop

6.3.2 Production strategy Cost production

- find the source that have quality and appropriate cost to connect many distribution - set number of product appropriate number of production - check number of product in order - first in first out ―FIFO‖

Evaluate price inventory 6.3.3 Financial strategy

Management system

- find expert or specialist in this way only - train new employee and add experience to old employee - put the evaluate system and internal control - put main system example : finance, account receivable and payable, inventory, asset, order and seller etc.

Chapter 3 Market Feasibility Study
1 Market Analysis
1.1 General Environment Analysis Political For about Political environment Thai government concern in the Rice industry because it is the main export product they always provide issue to support Farmers and for support situation about rice rate price. So, Our company doesn‘t worry about rice prices because the government has specify rice prices so, it makes company control the prices which is sell rice in the country and foreign and we will be a manufactures and distributors under the government policy. Economy Now a day, Thai Economic had got affected form world economic situation but it isn‘t took big damage because Rice is the main food that Thai people have to eat so, that make the demand of Rice isn‘t change but customer make a decision to purchase Rice by select which one that cheaper than others it is the affect of Economics. Rice is important as exported product of Thailand. Our company can surely gain the profitability because every Thai people and other also other countries in the world consume the rice all year long. Social: For about Social we well know that on one who don‘t know rice because Rice is stayed with Thai social for a long time. Our company is the one of Rice industry who concern about Corporate Social responsibility because we think that it time that Thai Rice have to develop In the part until now farmer who farm Rice is poor while Thai rice price is up So, that mean intermediately still control rice price form farmer However Our business tried to develop together with social. Environment From now on the world have the problem about global warming so our company realize on the pollution and environment by don't use the chemical, toxic and the insecticide.

Technology Technology is important too much, because in now a day not only that power with human therefore needs power of machine include too. In procedure to produce the rice are using tractor and harvesting cart and much machinery. Those are replacing the shortest of labor and increasing production activity. 1.2 Competition Analysis (3C Analysis) Competitor Analysis Thailand, the countries that produce rice, and organized memory are saturated world's top operators make more revenue. But the company we are unique and special than the other is from rice, we have standards in taste, aroma and price are key benefits of consumer acceptance.

Customer Analysis Consumers want to trade with high quality standards and pop as an acceptable price. Therefore, consumers are interested in the products of our company; we are bringing products to consumers with easy access and a product known to consumers as well because we'll be continuous releases.

Competitive Analysis Competition is also high, both within and outside the country. Because the intermediaries who want the benefits of Great post and want organizations exploit consumers, our company will need to consider a case, consumers have the cooperation and support government policy to justice the most.

2. STP Analysis
2.1 Segmentation Segmentation is very important for our business because it can help to identify our target market. So, we segment by four factors are geographic, demographic, psycolographic, and behavior that we can describe following;

Rule of market segmentation Geography

Characteristic of customer

People in Chiang Rai People all North People all Thailand

Demography - Age 12 years up 18 years up 25 years up

- Gender

Male Female

2,000 baht up - Income 5,000 baht up 10,000 baht up

1. Dealer
- Status

2. Supermarkets 3. Department Store 4. The people who live in the north

Psychology - Lifestyle For healthy For fashionable For necessities of life Behavior - Purchased of product Per week per month per 3 month per 6 month per year

2.2 Target

Male and Female Female
Department Store

Supermarkets

People who live in north

For healthy

18 years up

Per month

People all North Rai

2.3 Positioning
High Quality

ข้ าวโครงการหลวง

ข้ าวตราฉัตร
Non differentiate Differentiate

Low Quality

3. Marketing Mix Strategy
3.1 Product Our product is rice coated with coenzyme Q10 and collagen, there are 2 types are white rice and brown rice. We buy rice from rice-mill that have high quality and can trusting. We have the processes that check contaminants such as Legend, Manganese, Nickel, Copper, Mercury, Cadmium, Cobalt, Lead, and Zinc. Our products have high standard that produce by use high technology. Im-Erb‘s rice has guaranteed from food and drug administration (FDA). So, customer can be bound to safety product.

Packing Our rice can divide into 2 sizes to offer to customer are 2 kg. and 5 kg. all of these are in vacuum packed, it can keep for 8 months. Our product sale under ―Im-Erb‖ brand, we screen our logo on every package of our product.

Branding

3.2 Price Our product has high price more than general rice because we increase coenzymeQ10 and collagen into product type size 2 kg. 5 kg. 249 baht 619 baht 249 baht 619 baht White rice Brown rice

3.3 Place We have a shop locate opposite Big C supercenter. Address 14/1 Moo 25 Phahonyothin road Muang Chiang rai 57000. It is very close to the bus station. For the telephone number is 053-123456, fax. 053-123455, and we design to put product in to the supermarket in Thailand for example Big c supercenter, Carrefour, and Tesco lotus. 3.4 Promotion We create our website is (www.Im-Tab.com) for promote and give product‘s information to customer and it is one of channel that easy to contact us. For advertising, we make brochure for dispense to customer and make poster to pin up to the board in front of supermarket. And we will set booth in other festivals. In the first and second month that we launch new product our promotion is ―buy 1 get 1 free‖

The Quarter 1 January – March The Quarter2 April – June The Quarter 3 July - September The Quarter 4 August – December

Activity Month 1. set the display 2. leaflet (the exhibition to show the product) 3. radio advertisement 4.booth

Quarter 1 1 2 3

Quarter 2 4 5 6

Quarter 3 7 8 9

Quarter 4 10 11 12

We create the web site of our company which all customers can see and know the information about us and we also have an E-mail that the customer can send the question and we can answer quickly as well. - Web registers time - Leaflet 10,000 pieces - Advertisement 5,000 Baht / year 3,000 Baht / year 5,500 Baht / one

- Radio advertisement for give information of coenzyme Q10 and collagen 3,900 Baht / year - Utilities expense - Web site expense - set the display 1,500 Baht / year 500 Baht / time 3,000 Baht / year

Expense before investment
Description 1. Fee for register company 2. Fee for register with FDA 3. Fee for estimate asset from Bank Total expense 9,400 9,500 25,000 43,900

4. Sales Forecast/Profit Estimation
Display tables predict of the benefit (predict income 5 years) Sale forecast Year 1
Size 2Kg. Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total Price(baht) 249 249 249 249 249 249 249 249 249 249 249 249 Amount 1,275 1,275 1,275 1,275 1,275 1,275 1,275 1,275 1,275 1,275 1,275 1,275 15,300 total sales 317,475 317,475 317,475 317,475 317,475 317,475 317,475 317,475 317,475 317,475 317,475 317,475 3,809,700 Size 5Kg. Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total Price(baht) 619 619 619 619 619 619 619 619 619 619 619 619 Amount 510 510 510 510 510 510 510 510 510 510 510 510 6,120 total sales 315,690 315,690 315,690 315,690 315,690 315,690 315,690 315,690 315,690 315,690 315,690 315,690 3,788,280

Sale forecast Year 1 (sell on cash-sell on credit)
Description Size 2 kg. Size 5kg. total sales on cash on credit Jan. 317,475 315,690 633,165 316,583 316,583 Feb. 317,475 315,690 633,165 316,583 316,583 Mar. 317,475 315,690 633,165 316,583 316,583 Apr. 317,475 315,690 633,165 316,583 316,583 May. 317,475 315,690 633,165 316,583 316,583 Jun. 317,475 315,690 633,165 316,583 316,583 Jul. 317,475 315,690 633,165 316,583 316,583 Aug. 317,475 315,690 633,165 316,583 316,583 Sep. 317,475 315,690 633,165 316,583 316,583 Oct. 317,475 315,690 633,165 316,583 316,583 Nov. 317,475 315,690 633,165 316,583 316,583 Dec. 317,475 315,690 633,165 316,583 316,583 Total 3,809,700 3,788,280 7,597,980 3,798,990 3,798,990 1 1

Estimate cash receive from sales Year 1
Description Sell on cash Receive in next month Receive in next 2 month Receive in next 3 month Receive in next 4 month Total cash receive
316,583 474,874 569,849 617,336

Jan.
316,583

Feb.
316,583 158,291

Mar.
316,583 158,291 94,975

Apr.
316,583 158,291 94,975 47,487

May.
316,583 158,291 94,975 47,487 15,829 633,165

Jun.
316,583 158,291 94,975 47,487 15,829 633,165

Jul.
316,583 158,291 94,975 47,487 15,829 633,165

Aug.
316,583 158,291 94,975 47,487 15,829 633,165

Sep.
316,583 158,291 94,975 47,487 15,829 633,165

Oct.
316,583 158,291 94,975 47,487 15,829 633,165

Nov.
316,583 158,291 94,975 47,487 15,829 633,165

Dec.
316,583 158,291 94,975 47,487 15,829 633,165

Total
3,798,990 1,741,204 949,748 427,386 126,633 7,043,961 50%receive 30%receive 15%receive 5%receive

There are 17 provinces in North of Thailand we estimate to sale 10kg./day/province

Sale forecast Year 2
Size 2Kg. Price(baht) Amount Jan. 249 1,913 Feb. 249 1,913 Mar. 249 1,913 Apr. 249 1,913 May. 249 1,913 Jun. 249 1,913 Jul. 249 1,913 Aug. 249 1,913 Sep. 249 1,913 Oct. 249 1,913 Nov. 249 1,913 Dec. 249 1,913 Total 22,956

total sales Size 5Kg. Price(baht) Amount total sales

476,337 476,337 476,337 476,337 476,337 476,337 476,337 476,337 476,337 476,337 Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. 619 619 619 619 619 619 619 619 619 619 765 765 765 765 765 765 765 765 765 765 473,535 473,535 473,535 473,535 473,535 473,535 473,535 473,535 473,535 473,535

476,337 476,337 5,716,044 Nov. Dec. Total 619 619 765 765 9,180 473,535 473,535 5,682,420

Sale forecast Year 2 (sell on cash-sell on credit)
Description Size 2 kg. Size 5kg. total sales on cash on credit Jan. 476,337 473,535 949,872 474,936 261,485 Feb. 476,337 473,535 949,872 474,936 261,485 Mar. 476,337 473,535 949,872 474,936 261,485 Apr. 476,337 473,535 949,872 474,936 261,485 May. 476,337 473,535 949,872 474,936 261,485 Jun. 476,337 473,535 949,872 474,936 261,485 Jul. 476,337 473,535 949,872 474,936 261,485 Aug. 476,337 473,535 949,872 474,936 261,485 Sep. 476,337 473,535 949,872 474,936 261,485 Oct. 476,337 473,535 949,872 474,936 261,485 Nov. 476,337 473,535 949,872 474,936 261,485 Dec. 476,337 473,535 949,872 474,936 261,485 Total 5,716,044 5,682,420 11,398,464 5,699,232 3,137,820 50% 50%

Estimate cash receive from sales Year 2
Description Sell on cash Receive in next month Receive in next 2 month Receive in next 3 month Receive in next 4 month Total cash receive Jan.
261,845 158,291 94,975 47,487 15,829 578,428

Feb.
261,845 130,923 94,975 47,487 15,829 551,059

Mar.
261,845 130,923 78,554 47,487 15,829 534,638

Apr.
261,845 130,923 78,554 39,277 15,829 526,427

May.
261,845 130,923 78,554 39,277 13,092 523,690

Jun.
261,845 130,923 78,554 39,277 13,092 523,690

Jul.
261,845 130,923 78,554 39,277 13,092 523,690

Aug.
261,845 130,923 78,554 39,277 13,092 523,690

Sep.
261,845 130,923 78,554 39,277 13,092 523,690

Oct.
261,845 130,923 78,554 39,277 13,092 523,690

Nov.
261,845 130,923 78,554 39,277 13,092 523,690

Dec.
261,845 130,923 78,554 39,277 13,092 523,690

Total
3,142,140 1,598,439 975,485 495,953 168,055 6,380,071 50%receive 30%receive 15%receive 5%receive

There are 17 provinces in North of Thailand we estimate to sale 15kg./day/province

Sale forecast Year 3
Size 2Kg. Price(baht) Amount total sales Size 5Kg. Price(baht) Amount total sales Jan. Feb. Mar. 249 249 249 2,550 2,550 2,550 634,950 634,950 634,950 Jan. Feb. Mar. 619 619 619 1,020 1,020 1,020 631,380 631,380 631,380 Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. 249 249 249 249 249 249 249 249 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 634,950 634,950 634,950 634,950 634,950 634,950 634,950 634,950 Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. 619 619 619 619 619 619 619 619 1,020 1,020 1,020 1,020 1,020 1,020 1,020 1,020 631,380 631,380 631,380 631,380 631,380 631,380 631,380 631,380 Dec. Total 249 2,550 30,600 634,950 7,619,400 Dec. Total 619 1,020 12,240 631,380 7,576,560

Sale forecast Year 3 (sell on cash-sell on credit)
Description Size 2 kg. Size 5kg. total sales on cash on credit Jan. 634,950 631,380 1,266,330 633,165 633,165 Feb. 634,950 631,380 1,266,330 633,165 633,165 Mar. 634,950 631,380 1,266,330 633,165 633,165 Apr. 634,950 631,380 1,266,330 633,165 633,165 May. 634,950 631,380 1,266,330 633,165 633,165 Jun. 634,950 631,380 1,266,330 633,165 633,165 Jul. 634,950 631,380 1,266,330 633,165 633,165 Aug. 634,950 631,380 1,266,330 633,165 633,165 Sep. 634,950 631,380 1,266,330 633,165 633,165 Oct. 634,950 631,380 1,266,330 633,165 633,165 Nov. 634,950 631,380 1,266,330 633,165 633,165 Dec. 634,950 631,380 1,266,330 633,165 633,165 Total 7,619,400 7,576,560 15,195,960 7,597,980 7,597,980 59% 50%

Estimate cash receive from sales Year 3

Description
Sell on cash Receive in next month Receive in next 2 month Receive in next 3 month Receive in next 4 month Total cash receive

Jan.
633,165 130,923 78,554 39,277 13,092 895,010

Feb.
633,165 316,583 78,554 39,277 13,092 1,080,670

Mar.
633,165 316,583 189,950 39,277 13,092 1,192,066

Apr.
633,165 316,583 189,950 94,975 13,092 1,247,764

May.
633,165 316,583 189,950 94,975 31,658 1,266,330

Jun.
633,165 316,583 189,950 94,975 31,658 1,266,330

Jul.
633,165 316,583 189,950 94,975 31,658 1,266,330

Aug.
633,165 316,583 189,950 94,975 31,658 1,266,330

Sep.
633,165 316,583 189,950 94,975 31,658 1,266,330

Oct.
633,165 316,583 189,950 94,975 31,658 1,266,330

Nov.
633,165 316,583 189,950 94,975 31,658 1,266,330

Dec.
633,165 316,583 189,950 94,975 31,658 1,266,330

Total
7,597,980 3,613,330 2,056,602 972,603 305,635 14,546,150 50%receive 30%receive 15%receive 5%receive

There are 17 provinces in North of Thailand we estimate to sale 20kg./day/province

Sale forecast Year 4
Size 2Kg. Price(baht) Amount total sales Size 5Kg. Price(baht) Amount total sales Jan. Feb. Mar. 249 249 249 3,188 3,188 3,188 793,812 793,812 793,812 Jan. Feb. Mar. 619 619 619 1,275 1,275 1,275 789,225 789,225 789,225 Apr. May. Jun. 249 249 249 3,188 3,188 3,188 793,812 793,812 793,812 Apr. May. Jun. 619 619 619 1,275 1,275 1,275 789,225 789,225 789,225 Jul. Aug. Sep. Oct. Nov. 249 249 249 249 249 3,188 3,188 3,188 3,188 3,188 793,812 793,812 793,812 793,812 793,812 Jul. Aug. Sep. Oct. Nov. 619 619 619 619 619 1,275 1,275 1,275 1,275 1,275 789,225 789,225 789,225 789,225 789,225 Dec. Total 249 3,188 38,256 793,812 9,525,744 Dec. Total 619 1,275 15,300 789,225 9,470,700

Sale forecast Year 4 (sell on cash-sell on credit)
Description Size 2 kg. Size 5kg. total sales on cash on credit Jan. 793,812 789,225 1,583,037 791,519 791,519 Feb. 793,812 789,225 1,583,037 791,519 791,519 Jan.
791,519 316,583 189,950 94,975 31,658 1,424,684

Mar. 793,812 789,225 1,583,037 791,519 791,519 Feb.
791,519 395,759 189,950 94,975 31,658 1,503,860

Apr. 793,812 789,225 1,583,037 791,519 791,519 Mar.
791,519 395,759 237,456 94,975 31,658 1,551,366

May. 793,812 789,225 1,583,037 791,519 791,519 May.
791,519 395,759 237,456 118,728 39,576 1,583,037

Jun. 793,812 789,225 1,583,037 791,519 791,519 Jun.
791,519 395,759 237,456 118,728 39,576 1,583,037

Jul. 793,812 789,225 1,583,037 791,519 791,519 Jul.
791,519 395,759 237,456 118,728 39,576 1,583,037

Aug. 793,812 789,225 1,583,037 791,519 791,519 Aug.
791,519 395,759 237,456 118,728 39,576 1,583,037

Sep. 793,812 789,225 1,583,037 791,519 791,519 Sep.
791,519 395,759 237,456 118,728 39,576 1,583,037

Oct.
793,812 789,225 1,583,037 791,519 791,519 Oct.
791,519 395,759 237,456 118,728 39,576 1,583,037

Nov.
793,812 789,225 1,583,037 791,519 791,519 Nov.
791,519 395,759 237,456 118,728 39,576 1,583,037

Dec.
793,812 789,225 1,583,037 791,519 791,519 Dec.
791,519 395,759 237,456 118,728 39,576 1,583,037

Total
9,525,744 9,470,700 18,996,444 9,498,222 9,498,222 Total
9,498,222 4,669,934 2,754,455 1,353,474 443,240 18,719,325

50% 50%

Estimate cash receive from sales Year 4
Description
Sell on cash Receive in next month Receive in next 2 month Receive in next 3 month Receive in next 4 month Total cash receive

Apr.
791,519 395,759 237,456 118,728 31,658 1,575,119

50%receive 30%receive 15%receive 5%receive

There are 17 provinces in North of Thailand we estimate to sale 25kg./day/province

Sale forecast Year 5
Size 2Kg. Price(baht) Amount total sales Jan. Feb. Mar. 249 249 249 3,825 3,825 3,825 952,425 952,425 952,425 Apr. May. Jun. 249 249 249 3,825 3,825 3,825 952,425 952,425 952,425 Jul. Aug. Sep. Oct. Nov. 249 249 249 249 249 3,825 3,825 3,825 3,825 3,825 952,425 952,425 952,425 952,425 952,425 Dec. Total 249 3,825 45,900 952,425 11,429,100

Size 5Kg. Price(baht) Amount total sales

Jan. Feb. Mar. 619 619 619 1,530 1,530 1,530 947,070 947,070 947,070

Apr. May. Jun. 619 619 619 1,530 1,530 1,530 947,070 947,070 947,070

Jul. Aug. Sep. Oct. Nov. 619 619 619 619 619 1,530 1,530 1,530 1,530 1,530 947,070 947,070 947,070 947,070 947,070

Dec. Total 619 1,530 18,360 947,070 11,364,840

Sale forecast Year 5 (sell on cash-sell on credit)
Description Size 2 kg. Size 5kg. total sales on cash on credit Jan. 952,425 947,070 1,899,495 949,748 949,748 Feb. 952,425 947,070 1,899,495 949,748 949,748 Mar. 952,425 947,070 1,899,495 949,748 949,748 Apr. 952,425 947,070 1,899,495 949,748 949,748 May. 952,425 947,070 1,899,495 949,748 949,748 Jun. 952,425 947,070 1,899,495 949,748 949,748 Jul. 952,425 947,070 1,899,495 949,748 949,748 Aug. 952,425 947,070 1,899,495 949,748 949,748 Sep. 952,425 947,070 1,899,495 949,748 949,748 Oct. 952,425 947,070 1,899,495 949,748 949,748 Nov. 952,425 947,070 1,899,495 949,748 949,748 Dec. 952,425 947,070 1,899,495 949,748 949,748 Total 11,429,100 11,364,840 22,793,940 11,396,970 11,396,970 50% 50%

Estimate cash receive from sales Year 5
Description
Sell on cash Receive in next month Receive in next 2 month Receive in next 3 month Receive in next 4 month Total cash receive

Jan.
949,748 395,759 237,456 118,728 39,576 1,741,266

Feb.
949,748 474,874 237,456 118,728 39,576 1,820,381

Mar.
949,748 474,874 284,924 118,728 39,576 1,867,849

Apr.
949,748 474,874 284,924 142,462 39,576 1,891,584

May.
949,748 474,874 284,924 142,462 47,487 1,899,495

Jun.
949,748 474,874 284,924 142,462 47,487 1,899,495

Jul.
949,748 474,874 284,924 142,462 47,487 1,899,495

Aug.
949,748 474,874 284,924 142,462 47,487 1,899,495

Sep.
949,748 474,874 284,924 142,462 47,487 1,899,495

Oct.
949,748 474,874 284,924 142,462 47,487 1,899,495

Nov.
949,748 474,874 284,924 142,462 47,487 1,899,495

Dec.
949,748 474,874 284,924 142,462 47,487 1,899,495

Total
11,396,970 5,619,371 3,324,154 1,638,342 538,203 22,517,039 50%receive 30%receive 15%receive 5%receive

There are 17 provinces in North of Thailand we estimate to sale 30kg./day/province

Purchase Rice forecast (pay on cash-on credit) Year 1
Description Cost of rice(baht/sack) Total purchase(sack) Total purchase(kg.) Total (baht) pay on cash pay on credit Jan. 3,444 204 20,400 702,576 351,288 351,288 Feb. 3,444 Mar. 3,444 204 20,400 702,576 351,288 351,288 Apr. 3,444 May. 3,444 Jun. 3,444 Jul. 3,444 204 20,400 702,576 351,288 351,288 Aug. 3,444 Sep. 3,444 Oct. 3,444 Nov. 3,444 204 20,400 702,576 351,288 351,288 Dec. 3,444 Total 37,884 816 81,600 2,810,304 1,405,152 1,405,152

0

0

0

0

1 1

Price at 25 Dec. 2009 from Thai Rice Mills Association 3444 baht per 100kg.(1 sack)

Estimate account payable for purchase rice Year 1
Description pay on cash Pay in next month Pay in next 2 month Pay in next 3 month total cash paid Jan. 351,288 Feb. 175,644 105,386 351,288 Jan. 20,400 34 702,576 Feb. 15,300 34 526,932 175,644 Mar. 10,200 34 351,288 456,674 70,258 245,902 May 20,400 34 702,576 Mar. 351,288 Apr. 175,644 105,386 31,616 Jun. 15,300 34 526,932 70,258 70,258 Jul. 10,200 34 351,288 351,288 175,644 Sep. 20,400 34 702,576 May. Jun. Jul. 351,288 Aug. 175,644 105,386 105,386 Oct. 15,300 34 526,932 70,258 70,258 351,288 175,644 Dec. 25,500 34 878,220 Sep. Oct. Nov. 351,288 Dec. 175,644 Total 1,405,152 526,932 316,159 210,773 2,385,246

50% 30% 20%

Inventory Year 1
Description Inventory (kg.) cost per kg Total (baht) Apr. 25,500 34 878,220 Aug. 25,500 34 878,220 Nov. 10,200 34 351,288

Purchase Rice forecast (pay on cash-on credit) Year 2
Description Jan. Feb. Mar. Apr. 3,444 May. 3,444 Jun. 3,444 230 23,000 792,120 396,060 396,060 Jul. 3,444 Aug. 3,444 Sep. 3,444 230 23,000 792,120 396,060 396,060 Oct. 3,444 Nov. 3,444 Dec. 3,444 230 23,000 792,120 396,060 396,060 Total 920 92,000 3,168,480 1,584,240 1,584,240 Cost of rice(baht/sack) 3,444 3,444 3,444 Total purchase(sack) 230 Total purchase(kg.) 23,000 Total (baht) 792,120 pay on cash 396,060 pay on credit 396,060 Price at 25 Dec. 2009 from Thai Rice Mills Association 3444 baht per 100kg.(1 sack)

50% 50%

Estimate account payable for purchase rice Year 2
Description pay on cash Pay in next month Pay in next 2 month Pay in next 3 month total cash paid 105,386 70,258 396,060 198,030 Jan. 105,386 70,258 Feb. Mar. 396,060 198,030 118,818 79,212 118,818 475,272 198,030 118,818 Apr. May. Jun. 396,060 198,030 118,818 79,212 475,272 198,030 118,818 Jul. Aug. Sep. 396,060 198,030 118,818 79,212 475,272 Oct. Nov. Dec. 396,060 Total 1,584,240 594,090 356,454 237,636 2,772,420 50% 30% 20%

Inventory Year 2
Description Inventory (kg) Cost per kg Total Jan. 25,500 34 878,220 Feb. 17,850 34 614,754 Mar. 10,200 34 351,288 Apr. 25,500 34 878,220 May 17,850 34 614,754 Jun. 10,200 34 351,288 Jul. 25,500 34 878,220 Aug. 17,850 34 614,754 Sep. 10,200 34 351,288 Oct. 25,500 34 878,220 Nov. 17,850 34 614,754 Dec. 10,200 34 351,288

Purchase Rice forecast (pay on cash-on credit) Year 3
Description Jan. Feb. Mar. Cost of rice(baht/sack) 3,444 3,444 3,444 Total purchase(sack) 306 Total purchase(kg.) 30,600 Total (baht) 1,053,864 pay on cash 526,932 pay on credit 526,932 Price at 25 Dec. 2009 from Thai Rice Mills Association 3444 baht per 100kg.(1 sack) Apr.
3,444 306 30,600 1,053,864 526,932 526,932

May.
3,444

Jun.
3,444

Jul.
3,444 306 30,600 1,053,864 526,932 526,932

Aug.
3,444

Sep.
3,444

Oct.
3,444 306 30,600 1,053,864 526,932 526,932

Nov.
3,444

Dec.
3,444

Total
34,440 1,224 122,400 4,215,456 2,107,728 2,107,728 50% 50%

Estimate account payable for purchase rice Year 3
Description pay on cash Pay in next month Pay in next 2 month Pay in next 3 month total cash paid Jan. 526,932 198,030 263,466 118,818 158,080 79,212 724,962 382,284 237,292 105,386 632,318 263,466 158,080 Feb. Mar. Apr. 526,932 263,466 158,080 105,386 632,318 263,466 158,080 May. Jun. Jul. 526,932 263,466 158,080 105,386 632,318 263,466 158,080 Aug. Sep. Oct. 526,932 263,466 158,080 Nov. Dec. Total 2,107,728 988,428 593,057 395,371 4,084,584 50% 30% 20%

Inventory Year 3
Description Inventory Cost per kg Total Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec.

40,800 34 1,405,152

30,600 34 1,053,864

20,400 34 702,576

40,800 34 1,405,152

30,600 34 1,053,864

20,400 34 702,576

40,800 34 1,405,152

30,600 34 1,053,864

20,400 34 702,576

40,800 34 1,405,152

30,600 34 1,053,864

20,400 34 702,576

Purchase Rice forecast (pay on cash-on credit) Year 4
Description Cost of rice(baht/sack) Total purchase(sack) Jan. 3,444 383 Feb. 3,444 Mar. 3,444 Apr. 3,444 383 May. 3,444 Jun. 3,444 Jul. 3,444 383 Aug. 3,444 Sep. 3,444 Oct. 3,444 383 Nov. 3,444 Dec. 3,444 1,532 Total

Total purchase(kg.) 38,300 Total (baht) 1,319,052 pay on cash 659,526 pay on credit 659,526 Price at 25 Dec. 2009 from Thai Rice Mills Association 3444 baht per 100kg.(1 sack)

38,300 1,319,052 659,526 659,526

38,300 1,319,052 659,526 659,526

38,300 1,319,052 659,526 659,526

153,200 5,276,208 2,638,104 2,638,104

1 1

Estimate account payable for purchase rice Year 4
Description pay on cash Pay in next month Pay in next 2 month Pay in next 3 month total cash paid 764,912 329,763 Jan. 659,526 105,386 329,763 197,858 131,905 197,858 791,431 329,763 197,858 Feb. Mar. Apr. 659,526 329,763 197,858 131,905 791,431 329,763 197,858 May. Jun. Jul. 659,526 329,763 197,858 131,905 791,431 329,763 197,858 Aug. Sep. Oct. 659,526 329,763 197,858 Nov. Dec. Total 2,638,104 1,094,675 593,573 395,716 4,722,068 1 0 0

Inventory Year 4
Description Inventory (kg) Cost per kg Total Jan. 58,700 34 2,021,628 Feb. 45,950 34 1,582,518 Mar. 33,200 34 1,143,408 Apr. 58,700 34 2,021,628 May 45,950 34 1,582,518 Jun. 33,200 34 1,143,408 Jul. 58,700 34 2,021,628 Aug. 45,950 34 1,582,518 Sep. 33,200 34 1,143,408 Oct. 58,700 34 2,021,628 Nov. 45,950 34 1,582,518 Dec. 33,200 34 1,143,408

Purchase Rice forecast (pay on cash-on credit) Year 5
Description Jan. Feb. Mar. Apr. 3,444 460 46,000 1,584,240 792,120 792,120 May. 3,444 Jun. 3,444 Jul. 3,444 460 46,000 1,584,240 792,120 792,120 Aug. 3,444 Sep. 3,444 Oct. 3,444 460 46,000 1,584,240 792,120 792,120 Nov. 3,444 Dec. 3,444 Total 34,440 1,840 184,000 6,336,960 3,168,480 3,168,480 Cost of rice(baht/sack) 3,444 3,444 3,444 Total purchase(sack) 460 Total purchase(kg.) 46,000 Total (baht) 1,584,240 pay on cash 792,120 pay on cradit 792,120 Price at 25 Dec. 2009 from Thai Rice Mills Association 3444 baht per 100kg.(1 sack)

50% 50%

Estimate account payable for purchase rice Year 5
Description pay on cash Pay in next month Pay in next 2 month Jan. 792,120 131,905 396,060 237,636 Feb. Mar. Apr. 792,120 396,060 237,636 May. Jun. Jul. 792,120 396,060 237,636 Aug. Sep. Oct. 792,120 396,060 237,636 Nov. Dec. Total 3,168,480 1,320,085 712,908 50% 30%

Pay in next 3 month total cash paid

158,424 924,025 396,060 237,636 950,544 396,060 237,636

158,424 950,544 396,060 2,376,363

158,424 950,544 396,060 237,636

475,272 7,815,472

20%

Inventory Year 5
Description Inventory (kg) Cost per kg Total Jan. 63,900 34 2,200,716 Feb. 48,600 34 1,673,784 Mar. 33,300 34 1,146,852 Apr. 64,000 34 2,204,160 May 48,700 34 1,677,228 Jun. 33,400 34 1,150,296 Jul. 64,100 34 2,207,604 Aug. 48,800 34 1,680,672 Sep. 35,500 34 1,222,620 Oct. 64,200 34 2,211,048 Nov. 48,900 34 1,684,116 Dec. 33,600 34 1,157,184

Principle ฿ 7,000,000

interest rate 12.00%

For the year 1 to 3 we do not pay principle but we must pay interest in monthly (condition of SME bank)
Principle and interest year 1 Description 1 2 3 4 5 6 7 8 9 10 11 12 Total Principle 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 Amortis 0 0 0 0 0 0 0 0 0 0 0 0 Interest 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 840,000 Total 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 840,000 Principle and interest year 2 Description 1 2 3 4 5 6 7 8 9 10 11 12 Total Principle 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 0 0 0 0 0 0 0 0 0 0 0 0 Amortis Interest 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 840,000 Total 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 840,000 Principle and interest year 3 Description 1 2 3 4 5 6 7 8 9 10 11 12 Total Principle 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 7,000,000 0 0 0 0 0 0 0 0 0 0 0 0 Amortis Interest 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 840,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 840,000 Total Principle and interest year 4 Description 1 2 3 4 5 6 7 8 9 10 11 12 Total Principle 7,000,000 6,900,000 6,800,000 6,700,000 6,600,000 6,500,000 6,400,000 6,300,000 6,200,000 6,100,000 6,000,000 5,900,000 Amortis 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,200,000 Interest 70,000 69,000 68,000 67,000 66,000 65,000 64,000 63,000 62,000 61,000 60,000 59,000 774,000

Total

170,000

169,000

168,000

167,000

166,000

165,000

164,000

163,000

162,000

160,000

159,000

158,000

1,971,000

Principle and interest year 5 Description 1 2 3 4 5 6 7 8 9 10 11 12 Total Principle 5,800,000 5,700,000 5,600,000 5,500,000 5,400,000 5,300,000 5,200,000 5,100,000 5,000,000 4,900,000 4,800,000 4,700,000 Amortis 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,200,000 Interest 58,000 57,000 56,000 55,000 54,000 53,000 52,000 51,000 50,000 49,000 48,000 47,000 630,000 Total 158,000 157,000 15,600 155,000 154,000 153,000 152,000 151,000 150,000 14,900 148,000 147,000 1,555,500

Chapter 4 Technical Feasibility Study
1. Production and Operations Analysis
1.1 Product Characteristics For white rice; the grains of Jasmine rice appear silky, smooth, and shiny. When cooked, Jasmine rice produces an elegant aroma For brown rice, similar to white rice, brown rice belongs to the Indica (long-grain) category. The only difference between these two varieties is the milling; milling removes both the husk and the bran layer of the kernel. Through the milling process, Brown rice becomes White rice. As a result, in Brown rice, only the husk is removed while the bran layer remains. Because of the brand layer, Brown rice contains more nutrients than White rice. In particular, Brown rice is very high in fiber and vitamin B. We use this 2 types of rice to produce our product when it become to finished goods it has color same with the first time but there is crystal shimmery coated on rice.

Coenzyme Q10 Coenzyme Q10is a 1,4-benzoquinone, where Q refers to the quinine chemical group, and 10 refers to the number of isoprene l chemical This oil-soluble substance is present in most eukaryotic cells, primarily in the mitochondria. It is a component of the electron transport chain and participates in aerobic cellular respiration, generating energy in the form of ATP. Ninety-five percent of the human body‘s energy is generated this way. Therefore, those organs with the highest energy requirement such as the heart and the liver have the highest CoQ10 concentrations Occurrence in nature Fresh tissue samples from both mackerel and herring found the concentration of Coenzyme Q10 to be higher in the heart tissue (105-148 μg/g) compared to concentrations found in the body tissue. The red tissue of mackerel contained a higher concentration (67μg/g) of CoQ10 than the white tissue (15μg/g) whilst in herring tissue the concentration was found to range between 15–24 μg/g. A small seasonal variance in the concentrations of CoQ10 was observed in both fish. Effect of heat cooking by frying reduces CoQ10 content by 14-32%

Collagen Collagen is a group of naturally occurring proteins. In nature, it is found exclusively in animals. It is the main protein of connective tissue. It is the most abundant protein in mammals, making up about 25% to 35% of the whole-body protein content. In muscle tissue it serves as a major component of endomysium. Collagen constitutes 1% to 2% of muscle tissue, and accounts for 6% of the weight of strong, tendinous muscles. Gelatin, which is used in food and industry, is derived from collagen. The molecular and packing structures of collagen have eluded scientists for decades; the first evidence that it possess a regular structure at the molecular level was presented in the mid-1930s . Since that time many prominent scholars, including (but not limited to) Nobel laureate Crick, Pauling, Rich, Yonath, Brodsky, Berman, and Ramachandran concentrated on the conformation of the collagen monomer. Several competing models although correctly dealing with the conformation of each individual peptide chain, gave way to the triple-helical "Madras" model which provided an essentially correct model of the molecule's quaternary structure although this model still required some refinement. The packing structure of collagen has not been defined to the same degree outside of the fibrillar collagen types, although it has been long known to be hexagonal or quasi-hexagonal. As with its monomeric structure, several conflicting models alleged that either the packing arrangement of collagen molecules is ‗sheet-like‘ or microfibrillar. Recently it was confirmed that the microfibrillar structure as described by Fraser, Miller, Wess (amongst others) was closest to the observed structure, although it over-simplified the topological progression of neighboring collagen molecules and hence did not predict the correct conformation of the discontinuous D-periodic pentameric arrangement termed simply: the microfibril. Collagen is one of the long, fibrous structural proteins whose functions are quite different from those of globular proteins such as enzymes. Tough bundles of collagen called collagen fibers are a major component of the extracellular matrix that supports most tissues and gives cells structure from the outside, but collagen is also found inside certain cells. Collagen has great tensile strength, and is the main component of fascia, cartilage, ligaments, tendons, bone and skin. Along with soft keratin, it is responsible for skin strength and elasticity, and its degradation leads to wrinkles that accompany aging. It strengthens blood vessels and plays a role in tissue development. It is present in the cornea and lens of the eye in crystalline form. It is also used in cosmetic surgery and

burns surgery. Hydrolyzed collagen can play an important role in weight management, as a protein, it can be advantageously used for its satiating power Industrial uses If collagen is sufficiently denatured, e.g. by heating, the three tropocollagen strands separate partially or completely into globular domains, containing a different secondary structure to the normal collagen polyproline II (PPII), e.g. random coils. This process describes the formation of gelatin, which is used in many foods, including flavored gelatin desserts. Besides food, gelatin has been used in pharmaceutical, cosmetic, and photography industries. From a nutritional point of view, collagen and gelatin are a poor-quality sole source of protein since they do not contain all the essential amino acids in the proportions that the human body requires—they are not 'complete proteins' (as defined by food science, not that they are partially structured). Manufacturers of collagen-based dietary supplements claim that their products can improve skin and fingernail quality as well as joint health. However, mainstream scientific research has not shown strong evidence to support these claims. ] Individuals with problems in these areas are more likely to be suffering from some other underlying condition (such as normal aging, dry skin, arthritis etc.) rather than just a protein deficiency. From the Greek for glue, kolla, the word collagen means "glue producer" and refers to the early process of boiling the skin and sinews of horses and other animals to obtain glue. Collagen adhesive was used by Egyptians about 4,000 years ago, and Native Americans used it in bows about 1,500 years ago. The oldest glue in the world, carbon-dated as more than 8,000 years old, was found to be collagen—used as a protective lining on rope baskets and embroidered fabrics, and to hold utensils together; also in crisscross decorations on human skulls. Collagen normally converts to gelatin, but survived due to the dry conditions. Animal glues are thermoplastic, softening again upon reheating, and so they are still used in making musical instruments such as fine violins and guitars, which may have to be reopened for repairs. An application incompatible with tough, synthetic plastic adhesives, which are permanent. Animal sinews and skins, including leather, have been used to make useful articles for millennia Gelatin-resorcinol-formaldehyde glue (and with formaldehyde replaced by lesstoxic pentanedial and ethanedial) has been used to repair experimental incisions in rabbit lungs Medical uses The cardiac valve rings, the central body and the cardiac skeleton of the heart summarily represent a unique and moving collagen anchor to the fluid

mechanics of the heart. Individual valvular leaflets are arguably held in shape by collagen under great extremes of pressure. Calcium deposition within collagen occurs as a natural consequence of aging. These fixed points in an otherwise static display of blood and muscle enable current cardiac imaging technology to arrive at ratios essentially stating blood in cardiac input and blood out cardiac output. Specified imaging such as calcium scoring illustrates the utility of this methodology, especially in an aging patient subject to pathology of the collagen underpinning Collagen has been widely used in cosmetic surgery, as a healing aid for burn patients for reconstruction of bone and a wide variety of dental, orthopedic and surgical purposes. Some points of interest are 1. when used cosmetically, there is a chance of allergic reactions causing prolonged redness; however, this can be virtually eliminated by simple and inconspicuous patch testing prior to cosmetic use. 2. most medical collagen is derived from young beef cattle (bovine) from certified BSE (Bovine spongiform encephalopathy) free animals. Most manufacturers use donor animals from either "closed herds", or from countries which have never had a reported case of BSE such as Australia, Brazil and New Zealand. 3. porcine (pig) tissue is also widely used for producing collagen sheet for a variety of surgical purposes. 4. alternatives using the patient's own fat, hyaluronic acid or polyacrylamide gel are readily available.

Collagens are widely employed in the construction of artificial skin substitutes used in the management of severe burns. These collagens may be derived from bovine, equine or porcine, and even human, sources and are sometimes used in combination with silicones, glycosaminoglycans, fibroblasts, growth factors and other substances. Collagen is also sold commercially as a joint mobility supplementBecause proteins are broken down into amino acids before absorption, there is no reason for orally ingested collagen to affect connective tissue in the body, except through the effect of individual amino acid supplementation. Recently an alternative to animal-derived collagen has become available. Although expensive, this human collagen, derived from donor cadavers, placentas and aborted fetuses, may minimize the possibility of immune reactions.

Although it cannot be absorbed through the skin, collagen is now being used as a main ingredient for some cosmetic makeup.

1.2 Specification, Feathers, Dimension, Life Time, etc. Im-Erb rice can keeping for 8 months under room temperature. After open should eat up within 1 month. Do not washing uncooked rice before cooking. Caution : This product is not suitable for the people who intolerance with coenzyme Q10 and collagen. 1.3 Production/Services Process

Feedback Receiving Checking Storage Storage Our shop Process Packing Supermarket Customer

Step 1: Rice that receive to put into the process come from Chiang Rai province Direct purchase from rice – mill in Chiang Rai, we emphasize on rice-mill which near our company because it easy to transportation such as Kham Phon Rice –mill co, ltd., Golden Harvest Rice –mill, and Chiang Rai Sirichai Rice –mill. If rice in Chiang Rai out of stock we will purchase from the province nearly. A half or first year we must pay for raw material in cash because we buy in small lot, so they cannot give credit for us but for long time we can negotiate with rice –mill to buy in credit. Step 2: Storage and check Rice that we purchase from rice –mill we keep it in storage room and we will keep sample to test contaminant use time about 24 hours. Step 3: Process First we will sort out another thing that mixes with rice such as gravel because it can make problem happen with machine. After us certain rice is clear, we are

put rice into enamel machine to coated coenzyme Q10 and collagen. Machine will inject coenzyme Q10 and collagen to coated rice and bake it until dry; all of process machine make automatically don‘t take employee in this part. Step 4: Packaging Process After we finished to coated rice, we bring rice to measure in 1 kg. and 5 kg. after that we will pack by use vacuum closer machine to pack like a vacuum packed and stick a label, logo of our company. And we keep finished goods in store to wait to distribute to supermarkets and sale at the shop.

1.4 Location We will concern with the environment source of raw material and the convenience to distribution to be standard to consider establishing the company which we target to the customers that have lifestyle to like the pats which our company use leasing about 1.8 rai and our company locate adjoin with the main street for make people can see and know us and we think the communication and distribution will be convenience when we locate close the main street which it can be the useful for us as follow

1. It‘s easy to distribution 2. a lot of cars pass all the time 3. It‘s near to retailer shop 4. The customer can come and buy at factory.
14/1 Moo 25 Phahonyothin road Muang Chiang rai 57000 it‘s close to the bus station telephone 053-123456 fax 053-123455

IM-TUB

1.5 Facility Layout

1.6 Machine/Tools/ Equipments

Enamel machine Amount : 2

Price: 450,000 Baht /One

Total 900,000 Baht PC Pac king Aid Corporation Amount : 2 Price: 35,000Baht /One

Total 70,000 Baht Cut the tape Amount : 3 Price :205 Baht /One

Total 615 Baht

Plastic Bag Amount: 100

Price: 12 Baht /Kilo

Total 1,200 Baht Table Amount: 3 Price:1,500 Baht /One

Total 4,500 Baht Computer amount:5 Price :24,000 Baht

Total 120,000 Baht Pinter HP Business Inkjet 1000 Price : 22,500 Baht /One Amount: 1

Total 22,500 Baht Hot-Cool water machine Amount: 3 Price : 3,900 Baht /One

Total 11,700 Baht Price : 1,900 Baht /One Cash bill printer Amount: 1

Total 1,900 Baht

Price: 29,900 Baht /One Air conditional HITACHI Amount :4 Total 119,600 Baht Fax Amount:1 Price: 4,490 Baht /One t

Total 4,490 Baht Telephone Amount: 5 Price: 1,490 Baht

Total 7,450 Baht Coffee set Amount :2 Price: 1,798 Baht Price: 980 Baht

Total 2,778 Baht Calculator Amount :5 Price: 250 Baht

Total 1,250 Baht Plug, electronics, vinser Amount: 10 Price: 150 Baht

Total 1,500 Baht

The platform cuts the tap Amount: 8

Price: 48 Baht

Total 384 Baht Adhesive "Louis" Amount: 3 pack Price: 28 Baht

Total 84 Baht

Price: 26 Baht Glue Amount :3 pack Total 78 Baht Pierce paper Amount: 3 Price: 220 Baht

Total 660 Baht Price: 57 Baht Stapler small amount: 5 Total 285 Baht Shoot machine‖ HORSE‖ Amount: 3 Price: 440 Baht

Total 1,320 Baht Price: 89 Baht Seals "Horse" Amount: 3 Total 267 Baht Price:1,890 Baht Office chair Amount:5

Total 9,450 Baht

Office desk Amount:5

Price:2,990Baht

Total 14,950 Baht Price: 9,900 Baht Sofa Amount :1

Total 9,900 Baht Price: 490 Baht Book chest Amount :2

Total 980 Baht Liquid papel "Pentel" Amount :1 Price: 48 Baht Price: 50 Baht

Pen Amount :5 Total 290 Baht Scissors amount :8 Price: 70 Baht

Total 560 Baht Knife cutter "Horse" amount :10 Price: 25 Baht

Total 250 Baht

file "Chiang brand" amount: 15

Price : 45 Baht

Total 675 Baht paper copier ―double A‖ Price: 96 Baht / One Amount:500 sheet per 1 pack 10 pack

Total equipment

Total 960 Baht 1,310,578

1.7 Logistics Management Our company is the producer that require middleman to come and get the products and extend route of market trough middleman mostly. Our product can be order through web site. The company will send to customer by truck.

1.8 Facility Management Budget project and source of fund Source of fund Description Total(baht) Account Payable 1. Current Fund
1.1 Cash for purchase the goods 1.2 Cash for operation -

Liabilities Bond

Owner

3,950,000.00
6,954,524.00 2,000,000.00 5,950,000.00 2,080,200

Current Fund (1) 2. Permanent Asset 2.1 Land

700,000.00 1,000,000.00 300,000.00 350,000.00 500,000.00 150,000.00

2.2 Building 2.3 Other 1,310,576.00 Total permanent asset (2) 3. Expense before operation 3.1 Preparation expense 3.2 Long term asset right Total expense before operation Total cost of project (1) + (2) + (3) Liabilities ratio : 2,810,576.00

18,900.00 216,000.00 234,900.00 -

18,900.00 216,000.00 234,900.00 3,000,000.0 0 30%

10,000,000.00

-

7,000,000.00

100%

70%

Explain The total cost of this project is about 10,000,000 baht. In the term of investment we plan to use ratio 70:30 which it come from loan 70% about 7,000,000 baht, we take this loan from SME bank; period of lone is not more than 15 years, interest rate is 12%

per year and there is grace period 3 year but must pay interest every month in 3 years and we decide to pay within 8 to 9 year. And 30% is come from owner about 3,000,000 baht.

2. Management Analysis
Investment Land Building Car Sofa Desk Book chest Computer Pinter HP Business Inkjet Air conditional Fax machine Calculator Telephone Hot-Cool water machine Cash bill printer Plug Coffee set Glass Small dustbin Board 120 x 240 Board‘s pen Big electric fan Total Administration cost Amount Depreciation Annual Dep. Monthly Dep. 1,000,000 0 0 0 500,000 10 50,000 4,167 452,000 10 45,200 3,767 9,900 5 1,980 165 4,500 5 900 75 980 5 196 16 120,000 8 15,000 1,250 22,500 5 4,500 375 119,600 6 19,933 1,661 4,490 5 898 75 1,250 7,450 3,900 1,900 1,500 2,778 280 425 2,250 26 2,290 2,258,019 5 5 5 5 5 2 1 1 5 1 3 250 1,490 780 378 300 1,389 280 425 450 26 763 145,139 21 124 63 32 25 116 23 35 38 2 64 12,092

Other administration cost 5 years No. 1 2 3 4 5 6 7 8 Item Salary of manager(3) Salary of sale in shop(1) Driver(1) Housekeeper(1) Security guard(1)
Utility expense(water) Utility expense(electricity) Utility expense(Telephone)

Total

1 2 3 4 5 720,000 738,000 756,000 756,000 756,000 96,000 114,000 120,000 120,000 120,000 78,000 84,000 90,000 90,000 90,000 60,000 66,000 72,000 72,000 72,000 72,000 78,000 84,000 84,000 84,000 1,800 1,800 1,800 1,800 1,800 12,000 14,400 15,600 16,800 16,800 18,000 20,400 21,600 21,600 21,600 1,057,800 1,116,600 1,161,000 1,162,200 1,162,200

Other administration cost Year 1
No. 1 2 3 4 5 6 7 8 Item Salary of manager(3) Salary of sale in shop(1) Driver(1) Housekeeper(1) Security guard(1) Utility expense(water) Utility expense(electricity) Utility expense(Telephone) Total 1 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 2 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 3 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 4 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 5 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 6 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 7 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 8 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 9 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 10 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 88,150 11 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 85,500 12 60,000 8,000 6,500 5,000 6,000 150 1,000 1,500 85,500 Total 720,000 96,000 78,000 60,000 72,000 1,800 12,000 18,000 1,057,800

Other administration cost
Year 2 No. 1 2 3 4 5 6 7 8 Item Salary of manager(3) Salary of sale in shop(1) Driver(1) Housekeeper(1) Security guard(1) Utility expense(water) Utility expense(electricity) Utility expense(Telephone) Total 1 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 2 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 3 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 4 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 5 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 6 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 7 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 8 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 9 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 10 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 11 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 12 61,500 9,500 7,000 5,500 6,500 150 1,200 1,700 93,050 Total 738,000 114,000 84,000 66,000 78,000 1,800 14,400 20,400 1,116,600

Other administration cost
Year 3 No. 1 2 3 4 5 6 7 8 Item Salary of manager(3) Salary of sale in shop(1) Driver(1) Housekeeper(1) Security guard(1) Utility expense(water) Utility expense(electricity) Utility expense(Telephone) Total 1 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 2 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 3 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 4 5 63,000 63,000 10,000 10,000 7,500 6,000 7,000 150 1,300 1,800 7,500 6,000 7,000 150 1,300 1,800 6 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 7 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 8 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 9 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 10 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 11 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 12 63,000 10,000 7,500 6,000 7,000 150 1,300 1,800 96,750 Total 756,000 120,000 90,000 72,000 84,000 1,800 15,600 21,600 1,161,000

96,750 96,750

Other administration cost
Year 4 No. 1 2 3 4 5 6 7 8 Item Salary of manager(3) Salary of sale in shop(1) Driver(1) Housekeeper(1) Security guard(1) Utility expense(water) Utility expense(electricity) Utility expense(Telephone) Total 1 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 2 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 3 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 4 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 5 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 6 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 7 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 8 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 9 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 10 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 11 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 12 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 Total 756,000 120,000 90,000 72,000 84,000 1,800 16,800 21,600 1,162,200

Other administration cost
Year 5 No. 1 2 3 4 5 6 7 8 Item Salary of manager(3) Salary of sale in shop(1) Driver(1) Housekeeper(1) Security guard(1) Utility expense(water) Utility expense(electricity) Utility expense(Telephone) Total 1 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 2 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 3 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 4 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 5 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 6 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 7 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 8 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 9 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 10 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 11 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 96,850 12 63,000 10,000 7,500 6,000 7,000 150 1,400 1,800 Total 756,000 120,000 90,000 72,000 84,000 1,800 16,800 21,600

96,850 1,162,200

Assets use in production

Value No. Assets 1 Enamel machine 2 3 4 5 6 7 PC Packing Corporation Cut the tape Plug Shoot machine Chair Weighing machine Total Aid 70,000 615 450 880 300 2,400 974,645 6 3 3 3 3 5 (Baht) 900,000 Year 6

Depreciation Per Per year month 150,000 12,500 11,667 205 150 293 100 480 162,895 972 17 13 24 8 40 13,574

No. 1 2 3 4

Manufacture or Other production expense variable Year Item 1 2 3 4 5 30,600 45,900 61,200 76,512 91,800 Plastic bag size 2kg-2฿ 30,600 45,900 61,200 76,512 91,800 Plastic bag size 5kg-5฿ 428,400 321,300 428,400 535,500 642,600 Coenzyme Q10-7฿ 306,000 229,500 306,000 382,500 459,000 Collagen -5฿ 795,600 642,600 856,800 1,071,024 1,285,200 Total

Manufacture or Other production expense variable Year 1 No. 1 2 3 4 Item Plastic bag size 2kg-2฿ Plastic bag size 5kg-5฿ Coenzyme Q10-7฿ Collagen -5฿ Total
1 2,550 2,550 35,700 25,500 66,300 2 2,550 2,550 35,700 25,500 66,300 3 2,550 2,550 35,700 25,500 66,300 4 2,550 2,550 35,700 25,500 66,300 5 2,550 2,550 35,700 25,500 66,300 6 2,550 2,550 35,700 25,500 66,300 7 2,550 2,550 35,700 25,500 66,300 8 2,550 2,550 35,700 25,500 66,300 9 2,550 2,550 35,700 25,500 66,300 10 2,550 2,550 35,700 25,500 66,300 11 2,550 2,550 35,700 25,500 66,300 12 2,550 2,550 35,700 25,500 66,300 Total 30,600 30,600 428,400 306,000 795,600

Manufacture or Other production expense variable Year 2 No. 1 2 3 4 Item Plastic bag size 2kg-2฿ Plastic bag size 5kg-5฿ Coenzyme Q10-7฿ Collagen -5฿ Total
1 3,825 3,825 2 3,825 3,825 3 3,825 3,825 26,775 19,125 53,550 4 3,825 3,825 26,775 19,125 53,550 5 3,825 3,825 26,775 19,125 53,550 6 3,825 3,825 26,775 19,125 53,550 7 3,825 3,825 26,775 19,125 53,550 8 3,825 3,825 26,775 19,125 53,550 9 3,825 3,825 26,775 19,125 53,550 10 3,825 3,825 26,775 19,125 53,550 11 3,825 3,825 26,775 19,125 53,550 12 3,825 3,825 26,775 19,125 53,550 Total 45,900 45,900 321,300 229,500 642,600

26,775 26,775 19,125 19,125 53,550 53,550

Manufacture or Other production expense variable Year 3 No. 1 2 3 4 Item Plastic bag size 2kg-2฿ Plastic bag size 5kg-5฿ Coenzyme Q10-7฿ Collagen -5฿ Total
1 5,100 5,100 35,700 25,500 71,400 2 5,100 5,100 35,700 25,500 71,400 3 5,100 5,100 35,700 25,500 71,400 4 5,100 5,100 35,700 25,500 71,400 5 5,100 5,100 35,700 25,500 71,400 6 5,100 5,100 35,700 25,500 71,400 7 5,100 5,100 35,700 25,500 71,400 8 5,100 5,100 35,700 25,500 71,400 9 5,100 5,100 35,700 25,500 71,400 10 5,100 5,100 35,700 25,500 71,400 11 5,100 5,100 35,700 25,500 71,400 12 5,100 5,100 35,700 25,500 71,400 Total 61,200 61,200 428,400 306,000 856,800

Manufacture or Other production expense variable Year 4 No. 1 2 3 4 Item Plastic bag size 2kg-2฿ Plastic bag size 5kg-5฿ Coenzyme Q10-7฿ Collagen -5฿ Total
1 6,376 6,376 44,625 31,875 89,252 2 6,376 6,376 44,625 31,875 89,252 3 6,376 6,376 44,625 31,875 89,252 4 6,376 6,376 44,625 31,875 89,252 5 6,376 6,376 44,625 31,875 89,252 6 6,376 6,376 44,625 31,875 89,252 7 6,376 6,376 44,625 31,875 89,252 8 6,376 6,376 44,625 31,875 89,252 9 6,376 6,376 44,625 31,875 89,252 10 6,376 6,376 44,625 31,875 89,252 11 6,376 6,376 44,625 31,875 89,252 12 6,376 6,376 44,625 31,875 89,252 Total 76,512 76,512 535,500 382,500 1,071,024

Manufacture or Other production expense variable Year 5 No. 1 2 3 4 Item Plastic bag size 2kg-2฿ Plastic bag size 5kg-5฿ Coenzyme Q10-7฿ Collagen -5฿ Total
1 7,650 7,650 53,550 38,250
107,100

2 7,650 7,650 53,550 38,250
107,100

3 7,650 7,650 53,550 38,250
107,100

4 7,650 7,650 53,550 38,250
107,100

5 7,650 7,650 53,550 38,250
107,100

6 7,650 7,650 53,550 38,250
107,100

7 7,650 7,650 53,550 38,250
107,100

8 7,650 7,650 53,550 38,250
107,100

9 7,650 7,650 53,550 38,250
107,100

10 7,650 7,650 53,550 38,250
107,100

11 7,650 7,650 53,550 38,250
107,100

12 7,650 7,650 53,550 38,250
107,100

Total 91,800 91,800 642,600 459,000
1,285,200

No. 1 2

Manufacture or other production expense variable Item Year Utility(electricity) Utility(water) Total 1 36,000 2,400 38,400 2 48,000 3,600 51,600 3 60,000 3,600 63,600 4 72,000 3,600 75,600 5 84,000 3,600 87,600

Manufacture or Other production expense variable Year 1 No. Item 1 Utility(electricity) 2 Utility(water) Total 1 3,000 200 3,200 2 3,000 200 3,200 3 3,000 200 3,200 4 3,000 200 3,200 5 3,000 200 3,200 6 3,000 200 3,200 7 3,000 200 3,200 8 3,000 200 3,200 9 3,000 200 3,200 10 3,000 200 3,200 11 3,000 200 3,200 12 3,000 200 3,200 Total 36,000 2,400 38,400

Manufacture or Other production expense variable Year 2 No. 1 2 Item Utility(electricity) Utility(water) Total 1 4,000 300 4,300 2 4,000 300 4,300 3 4,000 300 4,300 4 4,000 300 4,300 5 4,000 300 4,300 6 4,000 300 4,300 7 4,000 300 4,300 8 4,000 300 4,300 9 4,000 300 4,300 10 4,000 300 4,300 11 4,000 300 4,300 12 4,000 300 4,300 Total 48,000 3,600 51,600

Manufacture or Other production expense variable Year 3 No. 1 2 Item Utility(electricity) Utility(water) Total 1 5,000 300 5,300 2 5,000 300 5,300 3 5,000 300 5,300 4 5,000 300 5,300 5 5,000 300 5,300 6 5,000 300 5,300 7 5,000 300 5,300 8 5,000 300 5,300 9 5,000 300 5,300 10 5,000 300 5,300 11 5,000 300 5,300 12 5,000 300 5,300 Total 60,000 3,600 63,600

Manufacture or Other production expense variable Year 4 No. 1 2 Item Utility(electricity) Utility(water) Total 1 6,000 300 6,300 2 6,000 300 6,300 3 6,000 300 6,300 4 6,000 300 6,300 5 6,000 300 6,300 6 6,000 300 6,300 7 6,000 300 6,300 8 6,000 300 6,300 9 6,000 300 6,300 10 6,000 300 6,300 11 6,000 300 6,300 12 6,000 300 6,300 Total 72,000 3,600 75,600

Manufacture or Other production expense variable Year 5 No. 1 2 Item Utility(electricity) Utility(water) Total 1 7,000 300 7,300 2 7,000 300 7,300 3 7,000 300 7,300 4 7,000 300 7,300 5 7,000 300 7,300 6 7,000 300 7,300 7 7,000 300 7,300 8 7,000 300 7,300 9 7,000 300 7,300 10 7,000 300 7,300 11 7,000 300 7,300 12 7,000 300 7,300 Total 84,000 3,600 87,600

Wage in part of production No. 1 2 Item Salary of employee(5) Salary of Production manager(1) Total 1 390,000 240,000 630,000 2 420,000 246,000 666,000 Year 3 450,000 252,000 702,000 4 450,000 252,000 702,000 5 450,000 252,000 702,000

Wage in part of production Year 1 No. Item 1 Salary of employee(5) 2 Salary of Production manager(1) Total
1 2 3 32,500 32,500 32,500 20,000 20,000 20,000 52,500 52,500 52,500 4 32,500 20,000 52,500 5 32,500 20,000 52,500 6 32,500 20,000 52,500 7 32,500 20,000 52,500 8 32,500 20,000 52,500 9 32,500 20,000 52,500 10 32,500 20,000 52,500 11 32,500 20,000 52,500 12 32,500 20,000 52,500 Total 390,000 240,000 630,000

Wage in part of production Year 2 No. Item 1 Salary of employee(5) 2 Salary of Production manager(1) Total
1 35,000 20,500 55,500 2 35,000 20,500 55,500 3 35,000 20,500 55,500 4 35,000 20,500 55,500 5 35,000 20,500 55,500 6 35,000 20,500 55,500 7 35,000 20,500 55,500 8 35,000 20,500 55,500 9 35,000 20,500 55,500 10 35,000 20,500 55,500 11 35,000 20,500 55,500 12 35,000 20,500 246,000 55,500 666,000 Total 420,000

Wage in part of production Year 3 No. Item 1 Salary of employee(5) 2 Salary of Production manager(1) Total
1 37,500 21,000 58,500 2 37,500 21,000 58,500 3 37,500 21,000 58,500 4 37,500 21,000 58,500 5 37,500 21,000 58,500 6 37,500 21,000 58,500 7 37,500 21,000 58,500 8 37,500 21,000 58,500 9 37,500 21,000 58,500 10 11 37,500 37,500 21,000 21,000 58,500 58,500 12 37,500 21,000 252,000 58,500 702,000 Total 450,000

Wage in part of production Year 4 No. Item 1 Salary of employee(5) 2 Salary of Production manager(1) Total
1 2 37,500 37,500 21,000 21,000 58,500 58,500 3 37,500 21,000 58,500 4 37,500 21,000 58,500 5 37,500 21,000 58,500 6 37,500 21,000 58,500 7 37,500 21,000 58,500 8 37,500 21,000 58,500 9 37,500 21,000 58,500 10 37,500 21,000 58,500 11 37,500 21,000 58,500 12 37,500 21,000 252,000 58,500 702,000 Total 450,000

Wage in part of production Year 5 No. Item 1 Salary of employee(5) 2 Salary of Production manager(1) Total
1 37,500 21,000 58,500 2 37,500 21,000 58,500 3 37,500 21,000 58,500 4 37,500 21,000 58,500 5 37,500 21,000 58,500 6 37,500 21,000 58,500 7 37,500 21,000 58,500 8 37,500 21,000 58,500 9 37,500 21,000 58,500 10 37,500 21,000 58,500 11 37,500 21,000 58,500 12 37,500 21,000 58,500

Total 450,000 252,000 702,000

Marketing expense 5 years No. 1 2 3 4 5 6 7 Item 1 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900 2 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900 Year 3 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900 4 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900 5 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900

Web registers Leaflet 10,000 pieces
Radio advertisement

Utilities expense Web site expense set the display Booth Total

Marketing expense Year 1 No. 1 2 3 4 5 6 7 Item Web registers Leaflet 10,000 pieces Radio advertisement Utilities expense Web site expense set the display Booth Total 1 5,500 1,250 3,900 125 500 3,000 3,000 17,275 2 3 4 1,250 125 125 125 125 125 5 6 7 1,250 125 500 3,000 4,875 125 125 8 9 10 1,250 125 125 125 11 12 Total 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

Marketing expense Year 2 No. 1 2 3 4 5 6 7 Item Web registers Leaflet 10,000 pieces Radio advertisement Utilities expense Web site expense set the display Booth Total 1 5,500 1,250 3,900 125 500 3,000 3,000 17,275 2 3 4 1,250 125 125 125 125 125 5 6 7 1,250 125 500 3,000 4,875 125 125 8 9 10 1,250 125 125 125 11 12 Total 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

Marketing expense Year 3 No. 1 2 3 4 5 6 7 Item Web registers Leaflet 10,000 pieces Radio advertisement Utilities expense Web site expense set the display Booth Total 1 5,500 1,250 3,900 125 500 3,000 3,000 17,275 2 3 4 1,250 125 125 125 125 125 5 6 7 1,250 125 500 3,000 4,875 125 125 8 9 10 1,250 125 125 125 11 12 Total 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

Marketing expense Year 4 No. 1 2 3 4 5 6 7 Item Web registers Leaflet 10,000 pieces Radio advertisement Utilities expense Web site expense set the display Booth Total 1 5,500 1,250 3,900 125 500 3,000 3,000 17,275 2 3 4 1,250 125 125 125 125 125 5 6 7 1,250 125 500 3,000 4,875 125 125 8 9 10 1,250 125 125 125 11 12 Total 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

Marketing expense Year 5 No. 1 2 3 4 5 6 7 Item Web registers Leaflet 10,000 pieces Radio advertisement Utilities expense Web site expense set the display Booth Total 1 5,500 1,250 3,900 125 500 3,000 3,000 17,275 2 3 4 1,250 125 125 125 125 125 5 6 7 1,250 125 500 3,000 4,875 125 125 8 9 10 1,250 125 125 125 11 12 Total 5,500 5,000 3,900 1,500 1,000 3,000 36,000 55,900

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

3,000 3,125

3,000 3,125

3,000 4,375

3,000 3,125

3,000 3,125

Organization chat

Manager

Marketing manage

Production manage

Sale manage

Managing between the operation
The number and the characteristic of the human resource the Im-Tub Community have worker in the company position and they will have difference duty, Human team 1. Position 2. Position 3. Position 4. Position 5. Position 6. Position 7. Position Manager Production manage Marketing manage Sale manage Driver Housekeeper Security guard

The company has classification the salary rate of the employees following The company will work on Monday until Friday however if there are the need of product in the market such as on the high season or the festival the company will let the employees work over the time (OT) after 4.00 pm. The employees can break for 1 hour and then start work again at 5.00-8.00 pm. However working over the top can make the employees tried and the efficiency of work will decrease, so the company will pay double of rate payment for the employees who work over the top.

The position and the duty 1. Manager Duty Check the document every department and signature for any agreement Manage the organization to go to the goal and successful with legal and agreement of the partners Control and concern with any other department manager to get efficiency Qualify Man/woman age 25 up Ban choler degree up and have experience more than 2 years Computer skill and can use Microsoft Office such as Word, Excel There are management skill and good relationship Working with vision and mission of the company

Salary rate

20,000 Baht

2. Production manage Checking and control all about the operation system and production process involve the machine Salary rate Qualify specific general engineer 20,000 Baht

3. Marketing manage Design the product style to make the customers satisfy with product Check the mistake and improve the product communicate and negotiate with other suppliers Salary rate 20,000 Baht

4. Sale manage (Sale in shop) Concern and prepare activity that matching with selling product Define the place for the seller Analyze and estimate the result of the team and control technical of selling motivate try the new thing to make the customer interesting in the product by the team To be the consultant and suggest the team work to sell and to service the customers Salary rate 8, 000 Baht

5. Driver Rate Salary Male age 20-25 year Education background3 secondary educations up There is the responsibility in the duty Can drive a car 6 wheel - there is the license 6,500 Bath

6. Housekeeper Rate Salary 5,000 Bath

7. Security guard Rate Salary 6,000 Bath

Note: The employee income within a company calculate per month

Im-Tub Community has manager and other 6 employees. The employees will have to train first to get their experience and knowledge to ready for any work. Services are important to the customers, so that the company has classification the worker to match with their own ability. Salary rate of worker per month 1. Manager 1 person 20,000 baht 20,000 baht 20,000 baht 8,000 baht 6,500 baht 5,000 baht 6,000 baht baht

2. Production manage 1 person 3. Packaging 4. Seller 5. Driver 6. Housekeeper 7. Security guard Total 1 person 1 person 1 person 1 person 1 person

Chapter 5 Financial Analysis
1. Profit/ Loss Statement IM-TAB COMMODITY Income Statement For the Year Ended December 31, 2010 – 2014
Description 2010 7,597,980 7,597,980 2,810,304 795,600 878,220 630,000 5,114,124 2,483,856 2,258,019 43,900 55,900 31,800 1,026,000 308,034 3,723,653 55,900 36,600 1,080,000 308,034 1,480,534 55,900 39,000 1,122,000 308,034 1,524,934 55,900 40,200 1,122,000 308,034 1,526,134 55,900 40,200 1,038,000 308,034 1,442,134 2011 11,398,464 11,398,464 3,168,480 642,600 351,288 666,000 4,828,368 6,570,096 2012 15,195,960 15,195,960 4,215,456 856,800 702,576 702,000 6,476,832 8,719,128 2013 2014

Revenue Sales Total revenue Cost of Goods Sold Materials Other materials Inventory Direct labor Total cost of goods sold Gross Income Operating Expenses General & Administration Other operation expenses Advertising expense Utilities expense Salary expense Depreciation Total operating expenses Net Income before operations Interest expense Income (Loss) from Continuing Operations before Income Taxes Income(loss) Before Income taxes Income tax expense 30% Net Income (loss) for the year Retained earnings beginning of year Retained Earnings

18,996,444 22,793,940 18,996,444 22,793,940 5,276,208 1,071,024 1,143,408 702,000 8,192,640 6,336,960 1,285,200 1,157,184 702,000 9,481,344

10,803,804 13,312,596

-1,239,797 840,000

5,089,562 840,000

7,194,194 840,000

9,277,670 11,870,462 774,000 630,000

-2,079,797 -2,079,797 0 -2,079,797

4,249,562 4,249,562 1,274,869 2,974,693 -1,699,825

6,354,194 6,354,194 1,906,258 4,447,936 1,274,869 5,722,804

8,503,670 11,240,462 8,503,670 11,240,462 2,551,101 5,952,569 3,372,139 7,868,323

5,722,804 11,675,373 11,675,373 19,543,697

-2,079,797

1,274,869

2. Cash Flow
IM-TAB COMMODIT Balance Sheet For the Year Ended December 31, 2010 - 2014
Description 2010-11 2011-12 2012-13 2013-14

Cash Flows from Operating Activities Net Income Adjusted by: Depreciation Expense Decrease in Accounts Receivable Decrease in Inventories Decrease in Accounts Payable Increase in Prepaid Expenses Increase in Income Taxes Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Decrease Equipment Decrease Land Decrease Buildings Net Cash Used in Investing Activities Cash Flows from Financing Activities Increase Borrowings from Banks Increase Investment by owner Net Cash Used in Financing Activities Net Increase/Decrease in Cash and Cash Equivalents Cash and Cash Equivalents, January 1, 201x Cash and Cash Equivalents, December 31, 201x

-2,079,797

2,974,693

4,447,936

5,952,569

308,034 7,040 526,932 -134,316 43,900 0 -47,722

308,034 -3,710,240 -351,288 -788,676

308,034 -2,272,933 -440,832 -107,108

308,034 -1,898,966 -13,776 -424,301

1,274,869 6,433,107

1,906,258 5,035,165

2,551,101 5,196,178

758,019 1,000,000 500,000 2,258,019 0 0 7,000,000 3,000,000 10,000,000 5,614,462

10,000 0 0 10,000 0 0 0 0 0 9,397,800

10,000 0 0 10,000 0 0 0 0 0 9,473,101

10,000 0 0 10,000 0 0 0 0 0 11,138,747

0

5,614,462 15,012,262 24,485,363

5,614,462 15,012,262 24,485,363 35,624,110

3. Balance Sheet
IM-TAB COMMODIT Balance Sheet For the Year Ended December 31, 2010 - 2014
Description Assets Cash Accounts receiveable Permanent assets Equipment less: Depreciation Total Assets Liabilities Account payable Salaries payable wage Amortis payable Interest payable Income tax payable Lone Accured expenses and other liabilities Equity Capital Retained earnings Total liabilities and equity 1,053,864 1,026,000 1,188,180 1,080,000 1,976,856 1,122,000 2,083,964 1,122,000 2010 5,614,462 3,244,970 2011 15,012,262 3,237,930 0 0 2012 24,485,363 6,948,170 0 0 2013 35,624,110 9,221,103 0 0

974,645
2,258,019

308,034
11,784,062

308,034
17,942,158

308,034
31,125,499

308,034
44,537,179

630,000
840,000 7,000,000 313,995

666,000
840,000 1,274,869 11,618,241

702,000
840,000 1,906,258 1,885,580

702,000 1,200,000
774,000 2,551,101 24,428,741

3,000,000 2,079,797 11,784,062

1,274,869 17,942,158

5,722,804 31,125,499

11,675,373 44,537,179

Chapter 6 Business Risk Analysis
Business Risk Analysis
A business risk is a circumstance or factor that may have a negative impact on the operation or profitability of a given company. Sometimes referred to as company risk, a business risk can be the result of internal conditions, as well as some external factors that may be evident in the wider business community.

The Factors of Business Risk
External factors: Our product has the risk that the business will cannot enter to control or solve and the risk that affect at most to proceeding business; 1 The economy Rice is important as exported product of Thailand. Our company can surely gain the profitability because every Thai people and other also other countries in the world consume the rice all year long. 2 Social, such as popularity, will have an effect to our business 3 Policy, begging for trademark assures the clean of a shop, and the quality of goods, for the guarantee that, store, and our goods, there is the clean and good quality. 4 Technology, if the business has Technology that modern to use in procedure produces, and service. Goods and serve are effective, help decrease the risk about the obsoleteness of the business. As a result, make the business develop with general rival, Make the business has the progress because, use modern tool to production.

Internal factors: The risk that business is ability to control. The risk of the business mainly that is from the executive who is less experience, make the business hasn't certainty and unsteady in the market competition that has violence increase. Risk can solve by executive, always learn about state of rice business who are omniscient the experience for enhance the experience and decrease the risk.

Possible Risk
Risk of price: if our business fixes a price too high, may be some group customer haven't power of buying, consumer will think that products are low quality. Thus the pricing has many levels, and then risk is reduction in the price. Market risk: Market risk of rice is Five Forces Model; 1. Rivalry among competitors, 2. Threat of new entry, 3.The bargaining power of customers, 4.The bargaining power of Suppliers, 5.Substitute products. Those are threat for entry market. Thus reduce risk of our business is study state of market and competitor Product risk: Our business is about rice, production must healthy and beauty, the products must standard; the package is clean, because when customer comes to buy our product from us. Then find that unclean, stink or packs shrink, as a result, don't trust in our products, and don't come to buy our product again. We are management this risk, there is checking product every piece, both of the procedure produces, package before bring sell. Every the step has an officer controls. Human resources: The risk business is ability to control. The risk of the business mainly that is from the executive who is less experience, make the business hasn't certainty and unsteady in the market competition that has violence increase. Risk can solve by executive, always learn about state of business rice who are omniscient the experience for enhance the experience and decrease the risk.

Financial Risk Analysis
Financial risk is pertaining to policy and practice financial, technique and management financial system and the investment, such as accounting and reporting. The damage from the arrangement does an account and financial report make a mistake or late. The probability that the business will don't take the reward according to anticipates, financial risk is pertaining to duty making a decision financial investment risk of the executive such as, the making a decision invests in new project, the making a decision about the dividend, the making a decision chooses the proportion of the investment, the making a decision about goods treasury reserve policy, etc.

Our product is rice coated with coenzyme Q10 and collagen, there are 2 types are white rice and brown rice. We buy rice from rice-mill that have high quality and can trusting. We have the processes that check contaminants such as Legend, Manganese, Nickel, Copper, Mercury, Cadmium, Cobalt, Lead, and Zinc. Our products have high standard that produce by use high technology. Im-Erb‘s rice has guaranteed from food and drug administration (FDA). So, customer can be bound to safety product. Our business is a new business, Should have the knowledge and have experience to start business. If investment to product is over, increase product but don‘t interest to customer. Cause high risk. Risk avoidance, the business should deny the behavior or abandon the activities that have high risk. Have policy as; product policy, the products of the business that will go out to the market, at least must have acceptance products evidence from target customer and have must to are the products that have done market test already. Financial policy, in the growth of the business must have the stability by consider the growth from the profit of the business, and if the business has the necessity must build a debt, must consider the ability in the settlement is first.

Chapter 7 Summary of project feasibility
From the brainstorm of our group we chosen to do this project by the reasons: Nowadays we can see that many people concern about their lives by chosen the product that give them healthy and beauty benefits for example BRAND, SCOTCH COLLAGEN, Banner protein, BLACKMORE etc. In the future, population structure of Thailand have trend to increase female more than male and older people will increase too. The proportions of people who live in the city are increasingly and birth rate is decrease. It‘ s means if Thai increase in female it makes demand of product for woman rise and if there are many older it‘s mean product for healthy is rise too. (ผูจดการออนไลน์ 24 มถุนายน2550 13:20 น.) ้ั

Objectives
We should be able to understand 1. The demand of Thai people about new style Rice. 2. The production of Rice. 3. How healthy nutrition added in rice important for customer? 4. Know about economics of rice. 5. Studies competitor/ rice-mill and market. 6. Create rice innovation for healthy. 7. The factors that make customer buy rice. 8. Thai rice in others country view would they like or not? 9. Try to add value to Thai rice. 10. Studies about nutrition.

Benefits of Project
The benefits of this study is we are one of the Thailand‘s leading rice exporters, exporting Thai rice, so we can apply the knowledge with this subject and we can set the objective, planning, target market or about the customer want or demand. We can plan advertising service and strategies distributing to customer before we do this project and it can be information for Thai farmer who want to added value to their product to get more profit than only sale normal rice.

Strategy
1. Corporate Level We use market penetration strategy to expand the market share of our company by use advertisement to persuade customer to interest in rice for healthy. 2. Business Level We use the advantage of organization to useful and support strategy of company. We use Focus Strategies for create difference. We are careful and emphasize on the health of consumer is main factor and use strategy to gain competitive advantage.

3. Functional Level 3.1 Marketing strategy Production strategy - improve packaging to highest quality - analysis cost of production - evaluate cost and price of competitive - set the price from cost of production - retail - wholesale - online business Promotion strategy - packaging and sale in price special - create concept example : Thai wear, hip hop

Distribution strategy

3.2 Production strategy Cost production - find the source that have quality and appropriate cost to connect many distribution - set number of product appropriate number of production - check number of product in order Evaluate price inventory - first in first out ―FIFO‖

3.3 Financial strategy Management system - find expert or specialist in this way only - train new employee and add experience to old employee - put the evaluate system and internal control - put main system example : finance, account receivable and payable, inventory, asset, order and seller etc.

Competition Analysis (3C Analysis)
Competitors Analysis: Thailand, the countries that produce rice, and organized memory are saturated world's top operators make more revenue. But the company we are unique and special than the other is from rice, we have standards in taste, aroma and price are key benefits of consumer acceptance.

Customer Analysis: Consumers want to trade with high quality standards and pop as an acceptable price. Therefore, consumers are interested in the products of our company; we are bringing products to consumers with easy access and a product known to consumers as well because we'll be continuous releases.

Competitive Analysis: Competition is also high, both within and outside the country. Because the intermediaries who want the benefits of Great post and want organizations exploit consumers, our company will need to consider a case, consumers have the cooperation and support government policy to justice the most.

Target
Age: 18 years up Gender: Male and female. Income: 2,000 baht up Status: 1. Department Store and Supermarkets 2. For people who live in north 3. For People who love in the healthy

Product
Our product is rice coated with coenzyme Q10 and collagen, there are 2 types are white rice and brown rice. We buy rice from rice-mill that have high quality and can trusting. We have the processes that check contaminants such as Legend, Manganese, Nickel, Copper, Mercury, Cadmium, Cobalt, Lead, and Zinc. Our products have high standard that produce by use high technology. Im-Erb‘s rice has guaranteed from food and drug administration (FDA). So, customer can be bound to safety product.

Price
Our product has high price more than general rice because we increase coenzymeQ10 and collagen into product type size 2 kg. 5 kg. 249 baht 619 baht 249 baht 619 baht White rice Brown rice

Place
We have a shop locate opposite Big C supercenter. Address 14/1 Moo 25 Phahonyothin road Muang Chiang rai 57000. it‘s close to the bus station telephone 053-123456 fax 053-123455And we design to put product in to the supermarket in Thailand for example Big c supercenter, Carrefour, and Tesco lotus.

Promotion
We create our website is (www.Im-Tab.com) for promote and give product‘s information to customer and it is one of channel that easy to contact us. For advertising, we make brochure for dispense to customer and make poster to pin up to the board in front of supermarket. And we will set booth in another featival. In the first and second month that we launch new product our promotion is ―buy 1 get 1 free‖

Specification, Feathers, Dimension, Life Time, etc.
Im-Erb rice can keeping for 8 months under room temperature. After open should eat up within 1 month. Do not washing uncooked rice before cooking. Caution : This product is not suitable for the people who intolerance with coenzyme Q10 and collagen.

Production/Services Process

Feedback Receiving Checking Storage Storage Our shop Process Packing Supermarket Customer

Step 1: Rice that receive to put into the process come from Chiang Rai province . Step 2: Storage and check Step 3: Process First we will sort out another thing that mixes with rice such as gravel because it can make problem happen with machine. After us certain rice is clear, we are put rice into enamel machine to coated coenzyme Q10 and collagen. Machine will inject coenzyme Q10 and collagen to coated rice and bake it until dry; all of process machine make automatically don‘t take employee in this part. Step 4: Packaging Process

Location
14/1 Moo 25 Phahonyothin road Muang Chiang rai 57000 it‘s close to the bus station telephone 053-123456 fax 053-123455

IM-TUB

Logistics Management
Our company is the producer that require middleman to come and get the products and extend route of market trough middleman mostly. Our product can be order through web site. The company will send to customer by truck.

Business Risk Analysis
A business risk is a circumstance or factor that may have a negative impact on the operation or profitability of a given company. Sometimes referred to as company risk, a business risk can be the result of internal conditions, as well as some external factors that may be evident in the wider business community.

Financial Risk Analysis
Financial risk is pertaining to policy and practice financial, technique and management financial system and the investment, such as accounting and reporting. The damage from the arrangement does an account and financial report make a mistake or late. The probability that the business will don't take the reward according to anticipates, financial risk is pertaining to duty making a decision financial investment risk of the executive such as, the making a decision invests in new project, the making a decision about the dividend, the making a decision chooses the proportion of the investment, the making a decision about goods treasury reserve policy, etc. Our product is rice coated with coenzyme Q10 and collagen, there are 2 types are white rice and brown rice. We buy rice from rice-mill that have high quality and can trusting. We have the processes that check contaminants such as Legend, Manganese, Nickel, Copper, Mercury, Cadmium, Cobalt, Lead, and Zinc. Our products have high standard that produce by use high technology. Im-Erb‘s rice has guaranteed from food and drug administration (FDA). So, customer can be bound to safety product. Our business is a new business, Should have the knowledge and have experience to start business. If investment to product is over, increase product but don‘t interest to customer. Cause high risk. Risk avoidance, the business should deny the behavior or abandon the activities that have high risk. Have policy as; product policy, the products of the business that will go out to the market, at least must have acceptance products evidence from target customer and have must to are the products that have done market test already. Financial policy, in the growth of the business must have the stability by consider the growth from the profit of the business, and if the business has the necessity must build a debt, must consider the ability in the settlement is first.

Payback period
Description Investment Cash flows Year 0 1 2 3 Cash flows from year 1= 5,614,462 Investment 10,000,000 - 5,614,462 = 4,385,538 Cash flows from year 2 = 9,397,800 Baht 10,000,000 5,614,462 9,397,800 9,473,101

4,385,538/9,397,800 =

0.4666558

Payback period is 1year and 5 months

calculate NPV investment interest rate net income 1 net income 2 net income 3 net income 4 net income 5 NPV 10,000,000 12% 2,079,797.0 2,974,693.4 4,447,935.8 5,952,569.0 7,868,323.4 11,928,061.8

Reference
Song hran hitrahon and Boriboon sornrit. ―The development of Thai rice varieties‖, 2007 http://thaihandiwork.com/thairice_themonarchyandthairice8.php?language=TH ―White rice Quotes‖ by Thai Rice Exporters Association. 13 Jan. 2009 http://www.thairiceexporters.or.th/price.htm ―Rice is life‖ by international year of rice 2004 http://www.fao.org/rice2004/en/p17.htm ―Rice production in Thailand‖ by From Wikipedia, the free encyclopedia http://en.wikipedia.org/wiki/Rice_production_in_Thailand ―Rice‖ by From Wikipedia, the free encyclopedia http://en.wikipedia.org/wiki/Rice ―history of rice‖ http://www.guidetothailand.com/thailand-history/rice.php ―Thailand's staple grain: Rice‖ by PechSiam Manufacturer and Exporter http://www.pechsiam.com/allabout_staplegrain.htm ―Rice growing-rice environment‖ by food market exchange http://www.foodmarketexchange.com/datacenter/product/grain/rice/detail/dc_pi_gr_rice0 302_01.htm ―Coenzyme Q10 ‖by Health Sources Industry Company Limited, 8 Jul 2009 http://www.bikudo.com/buy/details/506409/coenzyme_q10.html ―Collagen‖ From Wikipedia, the free encyclopedia http://en.wikipedia.org/wiki/Collagen Malcolm Tatum. ―What is a business risk‖ by wise GEEK http://www.wisegeek.com/what-is-a-business-risk.htm ”Notification of ministry of public healthy‖ by food control division, Friday 15 Feb.2008 14:20 http://newsser.fda.moph.go.th/food/Law%20Notification%20of%20Ministry%20of%20P ublicHealth%20Category08.php ―Strategy data of agriculture‖ by The Office of Strategy Management Upper Northern Provincial Cluster 1 http://www.osmnorth1.com/tour.php?link=2&id=1 Kun Kai ―trend of consumer change‖ manager online, 24 Jun. 2007 15.27 http://www.songkhlahealth.org/paper/902

from manager online, 2009 http://www.siaminfobiz.com/mambo/content/view/3261/42/ ―duty of new businessman‖ from Bangkok Business http://www.siaminfobiz.com/mambo/content/view/3020/27/ ―Thailand Yearly Rice, Milled Domestic Consumption‖ by index mundi http://www.indexmundi.com/agriculture/?country=th&commodity=milledrice&graph=domestic-consumption ―Condition of credit‖ by SME bank http://www.smebank.co.th/service_cradit_1.php