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Presented to

Aj.Chaiyawat Thongintr

By:

1. Miss Jittraporn Pramuan ID 5031205014


2. Miss Yatima Matmake ID 5031205028

3. Miss Nisagorn Lappanichayakun ID 5031205038

4. Miss Benjawan Wangphruek ID 5031205040

5. Miss Preeyanooch Kumjorn ID 5031205044

6. Miss Waritta Madee ID 5031205070

7. Mr. Siwakarn Chaisaen ID 5031205079

Section 2 Tourism

School of Management Mae Fah Luang University


Preface

This project was made for inventor that consider and decision marking to
investment. We spend time 4 months in searching, collecting and studying
information about book store, coffee, cake and rental business. We created and
planned our ideas for making differentiation in this project. In addition, we have to
worked as process since beginning until finished for completely of this project which
is including generally of book store and coffee corner business management,
competition analysis and marketing feasibility, the technical process in book store and
coffee corner, the financial feasibility and risk of book store and coffee corner
business.
This project will be made certainty to inventor who can decision making easily
for launch this project as well new business in the future.

Organizer
Content

Preface a

Chapter 1 Introduction

Background and Significance of the project 1

1.1 Project objectives 2

1.2 Benefits of project 2

1.3 Activities/Time frame 3

Chapter 2 Industry Profile

2.1 Nature of industry 4

2.2 Situation of industry 10

2.3 Product/service 10

2.4 Vision of Organization 10

2.5 Mission 10

2.6 Strategy 11

2.6.1 Corporate level strategy 11

2.6.2 Business level strategy 11

2.6.3 Functional level strategy 11

Chapter 3 Market Feasibility Study

3.1 Market Analysis 13

3.1.1 General Environment Analysis (Technology) 13

3.1.2 Competition Analysis (3C Analysis) 13

3.1.2.1 Competitor Analysis 13

3.1.2.2 Customer Analysis 19

3.1.2.3 Competitive Analysis 24

3.2 STP Analysis 26

3.2.1 Market Segmentation 26


3.2.2 Target Analysis 26

3.2.3 Position Analysis 27

3.3 Marketing Mix Strategy 27

3.3.1 Product 27

3.3.2 Price 29

3.3.3 Place 29

3.3.4 Promotion 29

3.4 Sales Forecast 32

3.5 Marketing Expense (Sales Incentive) 48

3.6 Conclusion 50

Chapter 4 Technical Feasibility

4.1 Product and Operation Analysis 51

4.1.1 Product process 51

4.1.2 Location 54

4.1.3 Machine/Tools/Equipment 55

4.1.4 Facility Layout 59

4.1.5 Logistic Management 61

4.1.6 Facility Management 61

4.2 Cost of Investment 61

4.2.1 Pre-Operating Cost 61

4.3 Investment Cost 61

4.3.1 Equipment & Tools 61

4.3.2 Depreciation 84

4.4 Operating cost 85

4.4.1 Raw material 85

4.4.2 Direct Labor 85

4.4.3 Overhead 85
4.5 Management Analysis 85

4.5.1 Administration 85

Chapter 5 Financial analysis

5.1 Financial Statement 86

Chapter 6 Risk Management

6.1 Internal risk 116

6.2 External risk 118

6.3 Five forces model 121

Chapter 7 Summary

7.1 Summary 124

Appendix
Chapter 1
Introduction
Chapter 1: Introduction

Background and Significance of the project


In the present time people or students in Mae Fah Luang University are more
interest to read books for several reasons such as knowledge and entertainment.
Sometimes, people or students have more free time and no activities to suitable for
them. Also, nowadays have many types of books for select and updates every times
such as literature and as a result the customers have more alternative for purchase
book. Moreover, the amount of student in university increase rapidly follows: Mae
Fah Luang University had total student around 6,430 persons in 2006. The next year,
the amount of student rose to 7,054 persons. In 2008, total of student grew up to 8,008
persons. And nowadays the amount of student has around 8,950 persons.

Figure 1: Total students of Mae Fah Luang University


Number of Students
10,000

8,000

6,000
Number of
4,000 Students
2,000

0
2006 2007 2008 2009

In addition, Mae Fah Luang University is growing up in the future and the students
have high purchasing power. Especially in front of Mae Fah Luang University have
no book store. So, this location is appropriate to establish En-Gai book stores &
coffee corner because of this store have multi mode of product and service such as
purchase& rent books, coffee & cake and internet in one place and as a result En-Gai
book store & coffee corner can attract a lot of customers.

Source: www.mfuzone.com/nboard/index.php?showtopic=10175
Project Objectives
1) To study behaviors of customer
2) To study activities of market
3) To study types of book which target require
4) To study expectation of customer when they go to book store
5) To study the way to success goal of our organization
6) To study purchasing power of customers how much which they spend are
7) To study new technology can apply in the store

Benefits of Project
The benefit of project, we are learn what behaviors of customer will be, to
know which the customers’ expectation when they go to book store, have applies
strategy and new technology running the business to achieve goal of our organization.
These all information will be able to assist top ten in business of book service in
Chiang Rai province such gain more the profits in 2 ways include: book store and
coffee. Alternatively, we are offer for best option to customers satisfies on En-Gai
book store & coffee corner, when the customers have participate to the En-Gai book
store & coffee corner, they are feeling be compared as live in their home and relax.
Moreover, we are going to develop our service for modernize. Also, the meeting
center of teen-age and working age for exchange opinion of new books, discusses
who loved to read books in same type or authors. As well as we will not stop extend
and we will make an efficiency business through new creation, new idea and new
strategy.
Activities/Time Frame

Months November December January February


Activities
NO. Weeks 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Brainstorm and study
of information about
1
bookstore and coffee
shop business.
Choose location for
2 build bookstore and
design our bookstore.
Survey demand
market and other
3
bookstore
management system.
Discussion the
4 outcome of survey
together.
Establish our
bookstore and set the
5
equipment.

Pick up books from


6
publishers.
Set the market
7
strategy
Launch to En-Gai
8 bookstore & coffee
corner
Chapter 2
Industry Profile
Chapter 2: Industry Profile

Nature of Industry
Bookstore is immediately for exchange books, magazine, newspapers and etc
between seller and buyer. In Thailand not clear about bookstore’s history that when is
it start? Or where is it from? Now a day, there are a lot of the bookstores was built in
Thailand, for example Dokya, Nai In, B2S, SE-ED and etc. they are big bookstore and
many branch around province in Thailand. In addition, they are small bookstores in
every province in Thailand such as Chiang Rai has many bookstores include;

SE-ED book center

General information:
• Located within Big C supercenter
• Major product is computer and science book
• Web online http://www.se-ed.com
• 36 categories of books following;
1) Legal - contracts – tax 19) Management education
2) Medicine & Pharmacy 20) General Knowledge
3) Computer 21) Study Guide – Exam
4) Hobbies – crafts 22) General Psychology
5) Music 23) Travel
6) General 24) Nature
7) Administration 25) Homes and housing
8) History - biography 26) Linguistics
9) Political Science 27) Literature
10) Forecast - Astrology 28) Plants and agriculture
11) Dictionary& encyclopedia 29) Science and technology
12) Science 30) Religion and philosophy
13) Art 31) Economics
14) Architecture 32) Social Sciences
15) Animals and agriculture 33) Health - Beauty
16) Children's book 34) Reference
17) Royal writing& specifically books 35) Food &Beverage
18) Sports, recreation, gaming 36) Family - relationships &
Psychology and Parenting

Source: www.se-ed.com/eshop/Products/BookRecommend.aspx?CategoryId=4

Mae Fah Luang University book center

General information:
• Located in Mae Fah Luang University
• Major product is textbook
• Other products are cosmetic products, souvenir, gift, cloth and
equipment for study
• Web online http://www.bookcenter.mfu.ac.th/aboutus.html
• 13 categories of books following;
1. Legal - contracts – tax 10. Magazine
2. Computer 11. Art
3. Travel 12. Economic
4. Novel 13. Cartoon
5. Dictionary 14. Science
6. Administration and management 15. Food and health
7. Royal writing& specifically books

Source: http://www.bookcenter.mfu.ac.th/aboutus.html

Doung Kamol book center

General information:
• Located near Chiang Rai clock tower.
• Major product is textbook and child book.
• Web online http://www.dkdist.com
• 18 categories of books following;
1) Additional skills 10) Administration.
2) Dictionary 11) Food and health
3) Social Sciences 12) Professional
4) Math 13) General
5) Economics 14) Literature
6) History 15) Foreign language
7) Personal Biography 16) Historical novels
8) Education 17) Science
9) The market 18) Agriculture

Source: www.dkdist.com/indexs.php?option=book- list-all

Dokya Book Store

General information:
• Located opposites old transport passenger station of Chiang Rai
• Major product is Thai novel book
• Web online http://www.dokya.com
• 20 categories of books following;
1) Stories 11) Royal writing
2) Politics 12) Juvenile literature
3) Art / music 13) Academic books
4) Dictionary 14) Health / beauty / family
5) General fiction 15) Legal / contract / tax
6) Children's book 16) Computer technology
7) Travel and maps 17) China within the novel
8) Hobbies / crafts 18) Religion / Philosophy / astrology
9) Literary translation 19) Administration and management
10) Historical / cultural / social 20) Food & home furnishings

Source: www.dokya.com/view_sub.asp?sec=1&sub=1
Nai In Book Store

General information:
• Located near Wiang Inn Hotel Chiang Rai.
• Major products are magazine, newspaper and travel Thailand
book.
• Web online http://www.naiin.com
• 18 categories of books following;
1) Cartoon 10) Parent and child
2) Lovers health 11) Royal writing
3) Computer / technology 12) General story
4) Psychology 13) Thai literary stories
5) Thai novel 14) Subject Investigation
6) Concept / life celebrities 15) Juvenile literature
7) Home and garden 16) Food
8) Literary translation 17) Children's book / fairy tale
9) Interesting documentary 18) other

Source: www.naiin.com/Home.aspx?AspxAutoDetectCookieSupport=1
Besides, the bookstore many type bookstore for alternative to customer such
as secondhand bookstore, online bookstore and rent bookstore. All of these, it is the
growth bookstore in the present which is strategy in selling books. In the present they
divide type of books inside bookstore following;

Types of book

Textbook Cartoon Travel Political & Law

Historical Art and music English novel

Thai novel Pocket book Magazine Food and Healthy

Child book Engineering Astrology Philosophy


Situation of Industry
Bookstore is a store where books, magazine, newspapers are kept for sale. In
Thailand not clear about bookstore’s history. Now a day, they are a lot of the
bookstores in Thailand, for example Dokya, Nai In, B2S etc, they are big bookstore
and many branch around province in Thailand. In addition, they are small bookstores
in every province in Thailand. Chiang Rai has many bookstores that are SE-ED book
center, Doung Kamol book center, Nai In, and so on. They are sold Thai and English
books, magazine, newspapers, and stationery, and set up shop near somewhere are
important. En-Gai bookstore and coffee corner not also sell book, but we are
somewhere for someone who love books and want to use time for them. We have seat
for read, deliberate about book, and some coffee and cake for our customer to make
enjoy with reading and eating in the same time.

Product/Service

In product of En-Gai bookstore & coffee corner divide in three categories,


there are books, coffee and cake. For our book have 10 types to support different
demand of customer such as novel, magazine, fiction, fantasy, journal, newspapers,
detective, horror, and humor and text book.
In service of En-Gai bookstore & coffee centre separate in 2 types include
internet and rent book. First internet, the customer can use the internet for search
information and communicate. Second rent book, the customer can rent book both
inside and outside book store. Moreover the customer would like to purchase books,
but price of books is so expensive then the customer can rent book too.

Vision of Organization
En-Gai boos store & coffee corner will be the leader in providing knowledge
source and entertainment where is completely place.

Mission
En-Gai will be business to provide several books and full service inside our
bookstore for relaxation and to be good example bookstore business which cerate
various to customer. Furthermore, En-Gai will be new alternative for beloved reader.
Strategy

• Corporate level strategy


The potential evaluation of En-Gai book store & coffee corner is properly
selected from situational analysis. Our business is a kind of horizontal business, which
has several products to offer in different need and want of customer and to be a leader
price. Because of other bookstores don’t have many functions like En-Gai bookstore,
which have many choices to support customer’ demand. If the business have increase
more customers, we will use product development for improve the present product to
attract more customer. Because of we have to emphasize our main product, the book
store, to make this point stronger for break into the market.

• Business level strategy


From the strength point of our business we select the differentiation strategy to
operate in business level. Because of we want to make the different or new choices of
product and service, and offer to the customer. Our different strategy also include
image different, it mean En-Gai’s product have a specific character, as well as own
logo which on each coffee cup and bag.
The En-Gai book store & coffee corner is not only book store or coffee shop but
also have internet café and renting books. This is the way to make the different book
store from our competitors.

• Functional level strategy


The competition makes us to appoint the suitable functional level strategy and
conform to the corporate level and business level, to run the effectiveness and
efficiency for the business. As well as:
The Marketing Strategy
• Our products and services is defined clearly information for each book and
accented quality. So the price will suitable assess in each once.
• Every type of books has to updates every week.
• To have several types of book for purchase.
• To have brochure, leaflet and poster to attract new customer to book store&
coffee corner.
• To have promotion for attract customer.

The Operation Strategy


• To improve our business for support customer.
• To decrease costs but still have a quality to attract the new customer and make
customer become a loyalty.

The Human Resources Management Strategy


• Our employees have to know the basic information in each book for give an
advice to customer.
• The employees are trained in IQ skill and EQ skill.
• We hire the employees who stay near our location for comfortable working.

The Financial Strategy


• To make clearly the financial management.
• To relate the money inside our business.
Chapter 3
Market Feasibility Study
Chapter 3: Market Feasibility Study
Market Analysis
General Environment Analysis
o Technology
Nowadays, technology is very important to every organization because it
fastly grows, become more comfortable, more fast, and easy for use. So this is the
reason we bring technology to use in our bookstore. And technology helps and
supports our bookstore following; provide system of sell and rent with customer, E-
commerce and books reserve, book search system and internet cafe, security system
such as security cameras. In addition, technology helps us to store customer’s data,
communication system such as make communicate to suppliers and customers.

Competition Analysis (3 c Analysis)

• Competitor Analysis
Analyze the ability in proceeding business of SE-ED Book Center
Strength of SE-ED Book Center
o The company is located within Big-C supercenter, so they have many
customers.
o The company is market leader of computer book.
o The company has market share around 40% more than the average in the
market every year.
o The company has administration structure manages the capital that is
excellent. They can build profit rate has high 30% every year.
o The company has return on equity increase in good rate around 18%
o The company has high quality website www.se-ed.com for support business in
the future. In present time have 1.4 million clicks to visits in this web site.
o The company can open new branch fastness, expenses low capital and
certainly in high success.
Weakness of SE-ED Book Center
o The company has same pattern of another book store.
o The shop are small, and can not manage about place some time client seat on
floor to read and other client can not access to book, and they far from
university.

Layout of SE-ED Book Center


Analyze the ability in proceeding business of Nai-In Bookstore
Strength of Nai-In Bookstore
o The company opens the project "Nai-In care" for build the difference from
competitors. To enhance the strange of service such as they have website Nai-
In.com for increase the way of selling books and to support customer to find
out online about information of books
o Good service; employee and owner have more service mine, good supplier for
support about book, so the shop often to update new book. The shop located
on business centre and hotel. Good management system and can satisfy need
of clients.
Weakness of SE-ED Book Center
o To far from university and bookshelf are very high, so client cannot see books
on top of the shelf.

Layout of Nai-In Bookstore


Analyze the ability in proceeding business of Mae Fah Luang University book
center
Strength of Mae Fah Luang University book center
o To have air condition and seat to read.

Weakness of Mae Fah Luang University book center


o It is not often to update new books.
o It do not have cartoon books.

Layout of Mae Fah Luang University book center

.
Analyze the ability in proceeding business of Dokya Book Store
Strength of Dokya Book Store
o Brand awareness, they have headquarters for support about books,
management system are good and they are pioneering business book, so they
have brand loyalty from local people and visitor.
Weakness of Dokya Book Store
o The shop locates on commonplace and books are not popular.

Layout of Dokya Book Store


Analyze the ability in proceeding business of Doung Kamol book center
Strength of Doung Kamol book center
o They have headquarters for support about books, management system, and
brand loyalty. Can accessible clients and they are big book store in Chiang
Rai. In this shop are sell about written equipment.
Weakness of Doung Kamol book center
o Employee lack of information about book and poor service.

Layout of Doung Kamol book center


• Customer Analysis
For customer analysis, focus on student in Mae Fah Luang University. So, this
bar chart represents the amount of student in university follows: Mae Fah Luang
University had total student around 6,430 persons in 2006. The next year, the amount
of student rose to 7,054 persons. In 2008, total of student grew up to 8,008 persons.
And nowadays the amount of student has around 8,950 persons.

Figure 1: Total students of Mae Fah Luang University

10,000
8,000
Persons

6,000
Number of
4,000 Students
2,000
0
2006 2007 2008 2009
Years

Figure 1.1: Total Student each school

Total Student Each School


2,500
Amount of student

2,000

1,500

1,000

500 2007
2008
0 2009

School
Figure 1.2: Total Student each school

Total Student School Of Management


700
600
Amount of student

500
400
300
2007
200
2008
100
2009
0

Majors

Figure 1.3: Total Student School of Liberal Arts

Total Student School of Liberal Arts


900
800
Amount of student

700
600
500
400
2007
300
2008
200
2009
100
0
English Business Thai Local
Chinese Language Government
and Culture

Majors
Figure 1.4: Total Student School of Law

Total Student School of Law


900
800
Amount of student

700
600
500
400
2007
300
200 2008
100 2009
0
English Business Thai Local
Chinese Language and Government
Culture

Majors

Figure 1.5: Total Student School of Science

Total Student School of Science


160
140
Amount of student

120
100
80
2007
60
2008
40
2009
20
0
Biosciences Applied
Chemistry

Majors
Figure 1.6: Total Student School of Information Technology

Total Student School of Information Technology


300
Amount of student

250
200
150
100
50
0 2007
2008
2009

Majors

Figure 1.7: Total Student School of Agro-Industry

Total Student School of Agro-Industry


140

120
Amount of student

100

80

60
2007
40
2008
20 2009
0
Food Postharvest
Technology and
Packaging
Technology

Majors
Figure 1.8: Total Student School of Cosmetic Science

Total Student School of Cosmetic Science


350

300
Amount of student

250

200

150 2007
2008
100
2009
50

0
Cosmetic Beauty
Science Technology

Majors

Figure 1.9: Total Student School of Health Science

Total Student School of Health Science


350

300
Amount of student

250

200

150 2007
2008
100
2009
50

0
Public Health Apply Thai Health Care
Medicine Service

Majors
Figure 1.10: Total Student School of Nursing

Total Student School of Nursing


250

200
Amount of student

150

2007
100 2008
2009
50

0
Nursing

Majors

• Competitive Analysis

At Mae Fah Luang University has only one book store that is Mae Fah Luang
University book center. So, there is comparison between Mae Fah Luang University
book centers and En-Gai book store & coffee corner follow:
Table 1: Comparison between En-Gai book store & coffee corner and Mae Fah
Luang University book center

Book shop
Advantages Disadvantages
Impact

o To have multi mode of o New brand of book store in


product and service in one Mae Fah Luang University.
place such as sales & rent
book, cake & coffee and
internet.
o New trend of book stores that
En-Gai book have full service in one place
store & coffee o Every book have to updates
corner every times
o To have new promotion
every festival to attract
customers.
o To have brochure and leaflet
to recommend new book.

o This book store is located at o Books have no update.


Mae Fah Mae Fah Luang University. o Not various types of books.
Luang o Employee or sellers have no
University service mind.
book center o Furniture not attractive
student or people.
STP Analysis
Market Segmentation
For segmentation of En-Gai bookstore & coffee corner divide in twelve
categories depend on type of book that the customer would like to purchase in
book stores.

Table 2: Segmentation of En-Gai book store & coffee corner

Segmentation of Bookstore
En-Gai Bookstore & Coffee
Industry
Corner
Buying Books / /
Renting Books / /

Stationeries /

Postcards /

Souvenirs /

F&B /

Coffee /

Cake /

Internet Cafe /

Target Analysis
The target group that En-Gai book store & coffee corner use on the concept
“market specialization” that mean at En-Gai book store & coffee corner has many
product for serve needs of only one target group which focus on student of Mae Fah
Luang University.
Figure 2: Target of En-Gai book store & coffee corner

Target Group of En-Gai Bookstore

Internet
Buying
18% Buying Books
Books
31% Renting Book
Coffee Cake
16% Coffee
Internet
Cake
Renting
10%
Book
25%

Position Analysis
En-Gai book store coffee corner & internet café will update new books and
services for our customers’ satisfaction to increase opportunities in sale than
competitor ambient, have promotion every month in order to pay back some special
things to make the loyalty of customer on En-Gai and establishing new customer at
the same time. The point of best service, we give precedence which more opportunity
than other book stores to attract customer come. So, En-Gai book store & coffee
corner is extra store than another.

Marketing Mix Strategy


Products /Services strategy
There are several product and service in En-Gai bookstore & coffee corner.
First it has various types of books such as novel, magazine, fiction, fantasy, journal,
newspapers, detective, horror, humor and text book. Second there is diversity
including: coffee, soft drink, cake and internet café. All of these, for product and
service have differentiated another competitor such as to have glass goblet.
This is a picture of cup of En-Gai book store & coffee corner to show the
identity of cup.
Price strategy
En-Gai book store & coffee corner launch a new product, we use market
penetration pricing for attract customer to buy our product because of to set a pricing
low and promoting in order to gain a large market. This method assumes that
consumers are price sensitive, that product awareness is low, and that competition will
build quickly.

Place strategy
En-Gai bookstore and coffee corner is located in front of Mae Fah Luang
University because of this place have no book store and more convenience for
customers both buy product and service. And our company has a direct distribution
channel because of this channel doesn’t intermediaries and cheaper than other channel
and as a result fast delivery. In addition this location is the centre of student and work-
age, so this place is appropriate to locate of En-Gai book store and coffee corner.

Promotion strategy
In En-Gai bookstore coffee corner has diversity promotion include:
advertising, personal selling, public relations & publicity and sales promotion.
Advertising, to have 2 ways for advertising our company. First way by use
the internet because of this is a cheapest way and can accessibility to target group for
promote, update and share information about the product. For leaflet is the last way to
our company use to attract new customer. Both of 2 ways can save the cost of us.
Personal Selling, our company has staff that service mind and recommend about
book, cake and coffee for customers and as a result to have advantage for company
such as stimulating sales, and creating relationship. In addition, it has a special one
or call “after purchase service” for the customers feel good and loyalty in our
company.

Public relations & Publicity, En-Gai bookstore& coffee corner has activities with
customers on festival or weekend for creating good image and crate relationship
between our company and customers.
Sales promotion, In En-Gai bookstore & coffee corner is special promotion
for customer.
o Collect point: The customer can get points when they buy books in 300 baht,
then they will receive free coffee or cake but the price not exceed 70 baht.
o Special day: En-Gai bookstore & coffee corner set a special day if the
customer buys books on Wednesday, they will get 10% discount rate.

10%
Discount
Announcement

Special Day
for our customer.
En Gai Bookstore & Coffee
Corner give 10% discount for
customer who go to buy our
product in Wednesday.

o Member book club: the customer can register in member book club at En-Gai
bookstore & coffee corner. Then, the customer has a special privilege such as
discount or a present of festival.
Sale forecast
General Information

Bookstore
• To have customer around 150 – 200 per day.
Coffee shop
• To have income around 3,250 baht per days.
• For weekend has income around 7,000 – 8,000 baht per day.
• To sale beverage around 100 cups per day
• Price of beverage around 30 -35 baht per cup.
Bakery shop
• To have income around 3,000 baht per day.
• To sale bakery around 80 – 100 pieces per day.
• Price of bakery around 35 – 60 baht per pieces.

Market survey

Figure 3: Frequency goes to bookstore

Frequency go to bookstore
3%

12%
1-2/weeks
15% 3-4/weeks
1-2/month

70% Everyday
Figure 3.1: Popular kind of book

Figure 3.2: Frequency to buy books


Figure 3.3: Budget to buy book per time

Figure 3.4: Amount of book to spent per time


Figure 3.5: Frequency to rent books

Figure 3.6: Amount of book to rent per time


Figure 3.7: Frequency go to coffee café

Figure 3.8: Amount of coffee drink per week


Figure 3.9: Frequency goes to cake shop

Figure 3.10: Amount of cake to eat per week


Figure 3.11: Frequency goes to internet café

Figure 3.12: Amount of time to use internet per hour


Figure 3.13: The reason to buy book

The reason to buy book


2%

25% Price
Satisfy
Design
52%
5% Content
Others
16%

Figure 3.14: If the bookstore has several services such as rent books, buy books,
bakery, coffee and internet do you like it?

If the bookstore has several services such as rent books, buy


books, bakery, coffee and internet do you like it?

6%

Yes
No

94%
Sale book
1 people to purchase 2 books per week
61 people to purchase 2*61/1 = 122 books
So, to purchase 122 books per week and as a result 122*4 = 488 books per month

Price of book
Magazine = 60 baht
Novel = 199 baht
Business = 259 baht
Textbook = 327 baht
Computer = 225 baht
So, price average = 60+199+259+327+225/5
= 214 baht

To sale book 488*214 = 104,432 baht per month

Rent book
1 people to rent 4 books per week
53 people to rent 4*53/1 = 212 books

So, to rent 212 books per week and as a result 212*4 = 848 books per month
Price of rent book = 4 baht per book.

To sale book 848*4 = 3,392 baht per month

Coffee
1 people to drink 3 cups per week
51 people to drink 3*51/1 = 153 cups

So, to drink 153 cups per week and as a result 153*4 = 612 cups per month
Price of coffee
Average price of beverage = 30 baht

To sale coffee 612*30 = 18,360 baht per month

Bakery
1 people to eat 3 pieces per week
41 people to eat 3*41/1 = 123 pieces

So, to eat 123 pieces per week and as a result 123*4 = 492 cups per month
Price of bakery
Average price of bakery = 40 baht

To sale coffee 492*40 = 19,680 baht per month

Internet
** En-Gai bookstore & coffee corner open 10.00 am. – 10 .00pm.
Computer of En-Gai bookstore & coffee corner 4 units per day.
1 hours price 20 baht
12 hours price 20*12 = 240 baht
Computer 1 unit 12 hours = 240 baht
Computer 4 units 240*4 = 960 baht
So, to use computer of En-Gai bookstore & coffee corner 960 baths per day and as a
result 960*30 = 28,800 baths per month
Notebook of customer
**Price of wireless is 20 baht per hours
1 day ( 12 hours) : 1 notebook = 12*20*1 = 240

1 month = 240*30 = 7,200

1 day ( 12 hours) : 2 notebooks = 12*20*2 = 480

1 month = 480*30 = 14,400

1 day ( 12 hours) : 3 notebooks = 12*20*3 = 720

1 month = 720*30 = 21,900

1 day ( 12 hours) : 4 notebooks = 12*20*4 = 960

1 month = 960*30 = 28,800

1 day ( 12 hours) : 5 notebooks = 12*20*5 = 1,200

1 month = 1,200*30 = 36,000


1 day ( 12 hours) : 6 notebooks = 12*20*6 = 1,440

1 month = 1,440*30 = 34,200

1 day ( 12 hours) : 7 notebooks = 12*20*7 = 1,680

1 month = 1,680*30 = 50,400

1 day ( 12 hours) : 8 notebooks = 12*20*8 = 1 ,920

1 month = 1,920*30 = 57,600

1 day ( 12 hours) : 9 notebooks = 12*20*9 = 2,160

1 month = 2,160*30 = 64,800

1 day ( 12 hours) : 10 notebooks = 12*20*10 = 2,400

1 month = 2,400*30 = 72,000


1 day ( 12 hours) : 11 notebooks = 12*20*11 = 2,640

1 month = 2,640*30 = 79,200

1 day ( 12 hours) : 12 notebooks = 12*20*12 = 2,880

1 month = 2,880*30 = 86,400

1 day ( 12 hours) : 13 notebooks = 12*20*13 = 3,120

1 month = 3,120*30 = 93,600

1 day ( 12 hours) : 14 notebooks = 12*20*14 = 3,360

1 month = 3,360*30 = 100,800

1 day ( 12 hours) : 15 notebooks = 12*20*15 = 3,600

1 month = 3,600*30 = 108,000

1 day ( 12 hours) : 16 notebooks = 12*20*16 = 3,840


1 month = 3,840*30 = 115,200

1 day ( 12 hours) : 17 notebooks = 12*20*17 = 4,080

1 month = 4,080*30 = 122,400

1 day ( 12 hours) : 18 notebooks = 12*20*18 = 4,320

1 month = 4,320*30 = 129,600

So, there are sale & rent book, coffee, cake and internet consider about season,
open & end of semester for sale forecast. In addition, it has promotion for support
product and service and as a result increasing sale.

First year

Description Sale Book Rent book Coffee Cake Internet Total


Jan 21,400 820 1,800 2,280 64,800 91,100
Feb 25,680 880 1,890 2,400 72,000 102,850
Mar
19,680 740 1,500 1,880 28,800 52,600
Apr
20,180 760 1,650 2,080 21,600 45,770
May
22,470 780 1,950 2,480 28,800 56,480
Jun
23,968 860 1,800 2,680 43,800 73,108
Jul
26,322 840 1,770 2,240 50,400 81,572
Aug
27,178 920 1,950 2,480 64,800 97,328
Sep 28,890 960 2,100 2,680 57,600 92,230
Oct
26,750 900 2,010 2,560 43,800 76,020
Nov
29,104 1,000 2,160 2,760 64,800 99,824
Dec
29,532 1,080 2,250 2,880 72,000 107,742
Total
300,654 10,504 22,830 29,400 613,200 976,624

Second year

Description Sale Book Rent book Coffee Cake Internet Total


Jan
40,660 1,240 2,700 3,480 79,200 127,280
Feb
47,080 1,280 2,850 3,680 64,800 119,690
Mar
39,590 1,220 2,250 2,880 50,400 96,340
Apr
41,088 1,600 2,400 3,080 43,800 91,968
May
43,870 1,220 2,760 3,600 37,600 89,050
Jun
45,368 1,300 2,550 3,280 79,200 131,698
Jul
47,772 1,260 2,700 3,480 86,400 141,612
Aug
48,578 1,320 2,910 3,760 93,600 150,168
Sep
50,290 1,360 3,150 4,080 79,200 138,080
Oct
52,430 1,280 3,000 3,920 72,000 132,630
Nov
53,714 1,360 3,210 4,200 86,400 148,884
Dec
54,570 1,400 3,360 4,800 93,600 157,730
Total
565,010 15,840 33,840 44,240 866,200 1,525,130

Third year

Description Sale Book Rent book Coffee Cake Internet Total


Jan
63,130 1,660 5,700 7,480 100,800 178,770
Feb 1,740
69,550 5,850 7,680 93,600 178,420
Mar
66,005 1,640 5,550 7,200 86,400 166,795
Apr
64,200 1,592 5,610 6,160 79,200 156,762
May
66,554 1,612 5,730 7,480 86,400 167,776

68,052 1,752 5,640 7,400 93,600 176,444


Jun
Jul
69,550 1,800 5,700 7,480 108,000 192,530
Aug 115,200
70,620 1,760 6,000 7,800 201,380
Sep 100,800
71,690 1,860 6,300 8,200 188,850
Oct
73,830 1,820 6,150 8,000 86,400 176,200
Nov
75,114 1,880 6,360 8,400 108,000 199,754
Dec
75,970 1,960 6,510 8,640 122,400 215,480
Total
834,265 21,076 71,100 91,920 1,180,800 2,199,161

Fourth year

Description Sale Book Rent book Coffee Cake Internet Total


Jan
88,810 2,240 9,000 11,880 100,800 212,730
Feb 9,150
94,160 2,280 12,080 93,600 211,270
Mar
91,378 2,180 8,850 11,600 79,200 193,208
Apr
89,452 2,220 8,910 11,760 72,000 184,342
May
90,552 2,260 9,030 11,800 86,400 200,042
Jun
92,020 2,320 8,940 11,720 100,800 215,800
Jul
93,090 2,400 9,060 11,840 115,200 231,590
Aug 94,160 2,460 9,360 12,160 122,400 240,540
Sep
94,802 2,520 9,660 12,560 100,800 220,342
Oct
97,370 2,484 9,510 12,400 93,600 215,364
Nov 115,200
98,654 2,560 9,750 12,800 238,964
Dec 129,600
99,724 2,640 9,900 13,000 254,864
Total
1,124,172 28,564 111,120 145,600 1,209,600 2,619,056

Fifth year

Description Sale Book Rent book Coffee Cake Internet Total


Jan
111,280 2,720 13,500 17,800 115,200 260,500
Feb 2,800
116,630 13,650 18,000 108,000
259,080
Mar
107,000 2,760 13,200 17,480 93,600 234,040
Apr
110,210 2,680 13,350 17,680 86,400 230,320
May
112,350 2,740 13,470 17,800 100,800 247,160
Jun 129,600
113,420 2,860 13,380 17,600 276,860
Jul
114,490 2,940 13,530 17,880 136,800 285,640
Aug
115,560 3,000 13,800 18,200 144,000 294,560

Description
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Sep
117,058 3,120 14,100 18,600 129,600 165,420
Oct
118,770 3,060 13,980 18,400 108,000 262,210
Nov
120,054 3,160 14,400 18,800 151,200 307,614
Dec
121,980 3,240 14,550 19,120 158,400 317,290
Total
1,261,744 35,080 164,910 217,360 1,461,600 3,140,694
Radio 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 30,000
Advertise

Leaflets 320 - - - - 350 - - - - 300 - 970

Promotion 10,000 - - - - 30,000 - - - - 30,000 - 70,000


Poster

Fascias 18,000 - - - - - - - - - - - 18,000

Total 30,820 2,500 2,500 2,500 2,500 32,850 2,500 2,500 2,500 2,500 32,800 2,500 118,970

Marketing Expenses (Sales Incentive)

First year

Second year

Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Radio 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000
Advertise

Leaflets - - - - - - - - - - - - -

Promotion 10,000 - - - - 30,000 - - - 30,000 - - 70,000


Poster

Fascias - - - - - - - - - - - - 10,000

Total 14,000 4,000 4,000 4,000 4,000 34,000 4,000 4,000 4,000 34,000 4,000 4,000 128,000
Third year

Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Radio 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000
Advertise

Leaflets - - - - - - - - - - - - -

Promotion 10,000 - - - - 30,000 - - - 30,000 - - 70,000


Poster

Fascias - - - - - - - - - - - - -

Total 13,000 3,000 3,000 3,000 3,000 33,000 3,000 3,000 3,000 33,000 3,000 3,000 106,000

Fourth

Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Radio 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 38,400
Advertise

Leaflets - - - - - - - - - - - - -

Promotion 10,000 - - - - 30,000 - - - 30,000 - - 70,000


Poster

Fascias 10,000 - - - - - - - - - - - 10,000

Total 23,200 3,200 3,200 3,200 3,200 33,200 3,200 3,200 3,200 33,200 3,200 3,200 118,400
Fifth year

Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Radio 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000
Advertise

Leaflets - - - - - - - - - - - - -

Promotion 10,000 - - - - 30,000 - - - 30,000 - - 70,000


Poster

Fascias 10,000 - - - - - - - - - - - 10,000

Total 24,000 4,000 4,000 4,000 4,000 34,000 4,000 4,000 4,000 34,000 4,000 4,000 128,000

Conclusion
Nowadays, the business of bookstore is rapid expand because of people or
student in Mae Fah Luang University is more interest to read book, the amount of
student in Mae Fah Luang University increase rapidly in every year, this university
will be grow up in the future and this place has no book store. Especially En-Gai
book store & coffee corner would like to establish a new trend of book store in
Chiang Rai province. Then, there is multi mode of product and service includes: sale
book, rent book, coffee & cake and internet in one place. This strategy is the best way
to attract the customer and as a result En-Gai book store & coffee corner has several
incomes and easily to get maximum profit.
Chapter 4
Technical Feasibility
Chapter 4: Technical Feasibility
Product and Operations Analysis
• Product process
Book

Input

o Paper
o Printer
o Ink
o Pen

Process

Input data information to printer

Output

Book
Coffee

Input

• Ingredient of cake

1. Coffee pulp.
2. 100% fresh milk.
3. Sugar or syrup.
4. Powdered chocolate or
cinnamon powder.
5. 4-6 oz size cup.

Process

1. Use good quality coffee, freshly roasted and freshly ground


2. Use fresh, clean, cold water. Filtered or bottled water works well,
but avoid distilled or softened water.
3. The grind chosen must be of the correct fineness for the chosen
brewing method.
4. The post must be cleaned and warm
5. Make only enough coffee for your immediate needs. The coffee
will deteriorate if you keep it too long. Avoid reheating coffee, it
just doesn't taste the same.
6. Avoid boiling brewed coffee - it is a sure way to spoil the coffee.
7. Use approximately 70 grams of coffee per liter of water.

Output

Coffee
Cake

Input

• Ingredient of cake
o Dough
o Fresh butter
o Egg
o Sugar
o Baking powder
o Fresh cream
o Other

Process

1. Preheat oven to 350 deg F (Gas mark 4 or 180 deg C).


2. Line a 13 x 9 in (33 x 23 cm) cake tin with grease proof or
other non-stick paper and grease the tin.
3. Melt the butter in a saucepan.
4. In a bowl combine flour, sugar, cocoa powder, baking powder
and vanilla extract.
5. Add eggs, melted butter and hot water and mix until smooth.
6. Add chocolate chips and nuts.
7. Bake at 350 degrees F until a wooden pick inserted in center
comes out clean, approximately 20-30 minutes.
8. Cool the cake. Glace with the chocolate frosting.
9. For the frosting, mix butter, chopped chocolate, syrup and
coffee and heat in a double boiler until melted. Stir until
smooth and spread over the cake.

Output

Cake
• Location

En-Gai book store & coffee corner is located in front of Mae Fah Luang
University.
• Machine/Tools/Equipment
Table3: Name of Machine/Tools/Equipment
Types Picture

Building

Books

Cash register

Computer
Aluminum ladder

Computer table

Chair

Strainer

Counter
Telephone

Bookshelf

Sanitary ware

Kitchen set

Coffee machine
Coffee equipment

Coffee material

Oven

Locker

Sofa
• Facility Layout
• Logistics Management
o Book, to order from internet then the publishing sent to En-Gai book
stores & coffee by post office.
o Coffee, to order coffee bean from Doi-Tung by private car every
month.
o Cake, to purchase the raw material every week.

• Facility Management

In En-Gai book store & coffee corner provide variety facility to comfortable
for customer follow:
o Toilet
o Sofa
o Wireless
o Television
o Air-conditioner

Cost of Investment
• Pre-Operating Cost

Telephone fee 13,584


Internet fee 11,000
Land transfer fee 80,000
Total 104,584
Investment Cost
• Equipment & Tools
- Land & building 4,000,000 Bath/month
- Interior design 116,001.04 Bath
- Cash register 32,000 Baht/unit
- Computer 16,900 Bath/unit (16,900 × 3 = 50,700)
- Laptop 38,413 Bath/unit
- LCD TV 43,900 Bath/unit
- Home theater 17,900 Bath/unit
- Air condition 28,300 Bath/unit(28,300 × 2 = 56,600)
- Calculator 345 Bath/unit(345 × 3 = 1,035)
- Drink water machine 4,990 Bath/unit
- Refrigerator 19,900 Bath/unit
- Telephone 1,750 Bath/unit
- Printer all in one 3,590 Bath/unit
- Aluminum ladder 529 Bath/unit
- Computer table 1,259 Bath/unit(1,259 × 3 = 3,777)
- Chair 1,295 Bath/unit(1,295 × 3 = 3,885)
- Strainer 5,190 Bath/unit
- Counter 140,000 Bath/set
- Office desk 21,900 Bath/set
- Bookshelf 11,900 Bath/unit(11,900 × 4 = 47,600)
- Sofa 37,490 Bath/set
- Locker 990 Bath/unit(990 × 2 = 1,980)
- Sanitary ware 11,540 Baht/unit
- Kitchen set 39,525 Bath/set
- Coffee machine 49,648 Bath/unit
- Coffee equipment 22,910 Bath
- Oven 22,190 Bath/unit
- Office equipment 4,4447.75 Bath/month
- Others 3,871.25 Bath/month

Total 4,935774.04 Bath


First Year

Description Jan Feb Mar Apr May Jun Total


Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 30 7,800 10 2,600 5 1,300 5 1,300 5 1,300 15 3,900 18,200
Cartoon 500 20,000 15 600 15 600 15 600 15 600 15 600 23,000
Travel 30 3,600 15 2,550 10 1,700 10 1,700 10 1,700 10 1,700 12,950
Thai novel 100 2,500 30 1,500 30 1,500 30 1,500 30 1,500 30 1,500 10,000
English novel 70 22,400 20 6,400 10 3,200 - - 10 3,200 15 4,800 40,125
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 50 10,000 8 1,600 10 2,000 10 2,000 10 2,000 15 3,000 20,600
Art and music 50 6,500 20 2,600 10 1,300 10 1,300 27 3,510 15 1,950 17,160
Food and Healthy 30 4,350 11 1,595 10 1,450 10 1,450 15 2,175 15 2,175 13,195
Historical 30 6,000 10 2,000 10 2,000 10 2,000 15 3,000 20 4,000 19,000
Political & Law 50 9,500 20 3,800 10 1,900 10 1,900 30 5,700 15 2,850 25,650
Child book 30 3,200 14 1,680 10 1,200 10 1,200 20 2,400 18 2,160 11,840
Astrology 40 4,000 - - - - - - - - - - 4,000
Philosophy 50 10,500 20 4,200 11 2,310 7 1,470 35 7,350 20 4,200 30,030
Engineering 30 6,900 17 3,910 10 2,300 10 2,300 30 6,900 20 4,600 26,910
Total 1120 120,550 240 38,335 181 26,060 167 22,020 282 44,635 253 40,735 292,460
Description July Aug Sep Oct Nov Dec Total
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 10 2,600 15 3,900 15 3,900 15 3,900 10 2,600 10 2,600 15,600
Cartoon 15 600 15 600 15 600 15 600 15 600 15 600 3,600
Travel 15 2,550 15 2,550 15 2,550 15 2,550 25 4,250 25 4,250 18,700
Thai novel 30 7,500 30 7,500 30 7,500 35 8,750 10 2,500 10 2,500 36,250
English novel 10 3,200 10 3,200 10 3,200 10 3,200 10 3,200 10 3,200 19,200
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 15 3,000 15 3,000 15 3,000 15 3,000 15 3,000 15 3,000 18,000
Art and music 15 1,950 15 1,950 15 1,950 15 1,950 15 1,950 15 1,950 11,700
Food and Healthy 15 2,175 15 2,175 15 2,175 15 2,175 15 2,175 20 2,900 13,775
Historical 10 2,000 10 2,000 10 2,000 10 2,000 10 2,000 10 2,000 12,000
Political & Law 25 4,750 25 4,750 25 4,750 15 2,850 15 2,850 15 2,850 22,800
Child book 15 1,800 15 1,800 15 1,800 15 1,800 15 1,800 15 1,800 10,800
Astrology 15 1,500 15 1,500 15 1,500 15 1,500 15 1,500 15 1,500 9,000
Philosophy 20 4,200 20 4,200 20 4,200 20 4,200 25 5,250 25 5,250 27,300
Engineering 25 5,750 25 5,750 25 5,750 25 5,750 25 5,750 25 5,750 34,500
Total 265 46,875 270 48,175 270 48,175 265 47,525 250 42,725 255 43,450 273,025
Second Year

Description Jan Feb Mar Apr May Jun


Total
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 25 6,500 13 3,380 13 3,380 13 3,380 13 3,380 13 3,380 23,400
Cartoon 30 1,200 15 600 15 600 15 600 15 600 15 600 4,200
Travel 20 3,400 10 1,700 10 1,700 10 1,700 10 1,700 22 3,740 13,940
Thai novel 35 8,750 15 3,750 15 3,750 15 3,750 15 3,750 38 9,500 42,000
English novel 30 9,600 10 3,200 10 3,200 - - 10 3,200 20 6,400 25,600
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 20 4,000 20 4,000 20 4,000 20 4,000 20 4,000 15 3,000 23,000
Art and music 20 2,600 10 1,300 10 1,300 10 1,300 10 1,300 25 3,250 11,050
Food and Healthy 20 2,900 20 2,900 20 2,900 20 2,900 20 2,900 20 2,900 17,400
Historical 10 2,000 10 2,000 10 2,000 10 2,000 10 2,000 15 3,000 13,000
Political & Law 15 2,850 15 2,850 15 2,850 15 2,850 15 2,850 40 7,600 21,850
Child book 20 2,400 20 2,400 20 2,400 20 2,400 20 2,400 20 2,400 14,400
Astrology 20 2,000 20 2,000 20 2,000 10 1,000 10 1,000 20 2,000 10,000
Philosophy 30 6,300 - - - - - - - - 20 4,200 10,500
Engineering 30 6,900 15 3,450 15 3,450 15 3,450 15 3,450 35 8,050 28,750
Total 355 64,700 223 36,830 223 36,830 203 32,630 213 35,830 348 63,320 278,890
Description July Aug Sep Oct Nov Dec Total
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 10 5,200 15 3,900 15 3,900 15 3,900 30 7,800 15 3,900 28,600
Cartoon 15 600 15 600 15 600 15 600 15 600 15 600 3,600
Travel 15 2,550 15 2,550 15 2,550 15 2,550 25 4,250 25 4,250 18,700
Thai novel 30 7,500 30 7,500 30 7,500 35 8,750 10 2,500 10 2,500 36,250
English novel 10 3,200 - - - - 10 3,200 10 3,200 10 3,200 12,800
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 15 3,000 15 3,000 15 3,000 15 3,000 15 3,000 15 3,000 18,000
Art and music 15 1,950 15 1,950 15 1,950 15 1,950 15 1,950 15 1,950 10,700
Food and Healthy 15 2,175 15 2,175 15 2,175 15 2,175 15 2,175 20 2,900 13,775
Historical 10 2,000 10 2,000 10 2,000 - - 10 2,000 10 2,000 10,000
Political & Law 25 4,750 25 4,750 25 4,750 15 2,850 15 2,850 15 2,850 22,800
Child book 15 1,800 15 1,800 15 1,800 - - 15 1,800 15 1,800 9,000
Astrology - - - - - - - - - - 15 1,500 1,500
Philosophy 20 4,200 20 4,200 20 4,200 - - 25 5,250 25 5,250 23,100
Engineering 25 5,750 25 5,750 12 2,760 10 2,300 25 5,750 30 6,900 29,210
Total 250 47,975 245 43,475 232 40,485 190 34,575 255 46,425 265 45,900 257,835
Third Year

Jan Feb Mar Apr May Jun


Description Total
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 20 5,200 13 3,380 13 3,380 13 3,380 13 3,380 13 3,380 22,100
Cartoon 45 1,800 15 600 15 600 15 600 15 600 30 1,200 4,800
Travel 20 3,400 10 1,700 10 1,700 10 1,700 10 1,700 22 3,740 13,940
Thai novel 35 8,750 15 3,750 15 3,750 15 3,750 15 3,750 38 9,500 29,500
English novel 30 9,600 10 3,200 10 3,200 - - - - 20 6,400 19,400
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 20 4,000 20 4,000 20 4,000 20 4,000 20 4,000 15 3,000 20,300
Art and music 20 2,600 10 1,300 10 1,300 - - - - 25 3,250 8,450
Food and Healthy 20 2,900 20 2,900 20 2,900 20 2,900 20 2,900 20 2,900 17,400
Historical 10 2,000 10 2,000 10 2,000 10 2,000 10 2,000 15 3,000 10,300
Political & Law 15 2,850 15 2,850 15 2,850 15 2,850 15 2,850 40 7,600 20,850
Child book 20 2,400 20 2,400 20 2,400 20 2,400 20 2,400 20 2,400 14,400
Astrology 20 2,000 20 2,000 20 2,000 10 1,000 10 1,000 20 2,000 10,000
Philosophy 30 6,300 - - - - - - - - 20 4,200 10,500
Engineering 30 6,900 15 3,450 15 3,450 15 3,450 15 3,450 35 8,050 28,750
Total 365 64,000 223 36,830 223 36,830 193 31,330 193 31,330 363 63,920 250,490
July Aug Sep Oct Nov Dec Total
Description
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 10 5,200 15 3,900 15 3,900 10 5,200 30 7,800 15 3,900 29,900
Cartoon 15 600 15 600 15 600 15 600 15 600 15 600 3,600
Travel 15 2,550 15 2,550 15 2,550 15 2,550 25 4,250 25 4,250 18,700
Thai novel 30 7,500 30 7,500 30 7,500 35 8,750 10 2,500 10 2,500 36,350
English novel 10 3,200 - - - - 10 3,200 10 3,200 10 3,200 12,800
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 15 3,000 15 3,000 15 3,000 10 2,000 15 3,000 15 3,000 18,000
Art and music 15 1,950 15 1,950 15 1,950 15 1,950 15 1,950 15 1,950 11,700
Food and Healthy 15 2,175 15 2,175 15 2,175 - - 15 2,175 20 2,900 11,600
Historical 10 2,000 10 2,000 10 2,000 - - 10 2,000 10 2,000 10,000
Political & Law 25 4,750 25 4,750 25 4,750 15 2,850 15 2,850 15 2,850 22,800
Child book 15 1,800 15 1,800 15 1,800 - - 15 1,800 15 1,800 9,000
Astrology - - - - - - - - - - 15 1,500 23,100
Philosophy 20 4,200 20 4,200 20 4,200 - - 25 5,250 25 5,250 23,100
Engineering 25 5,750 25 5,750 12 2,760 10 2,300 25 5,750 30 6,900 29,210
Total 250 47,975 245 43,475 232 40,485 165 32,700 255 46,425 265 45,900 279,660
Fourth Year

Jan Feb Mar Apr May Jun


Description Total
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 20 5,200 13 3,380 13 3,380 13 3,380 13 3,380 25 6,500 25,220
Cartoon 45 1,800 15 600 15 600 15 600 15 600 30 1,200 5,400
Travel 20 3,400 10 1,700 10 1,700 10 1,700 10 1,700 22 3,740 13,940
Thai novel 35 8,750 15 3,750 15 3,750 15 3,750 15 3,750 38 9,500 13,250
English novel 30 9,600 10 3,200 10 3,200 - - - - 20 6,400 22,400
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 20 4,000 20 4,000 20 4,000 20 4,000 20 4,000 15 3,000 23,000
Art and music 20 2,600 10 1,300 10 1,300 - - - - 25 3,250 8450
Food and Healthy 20 2,900 20 2,900 20 2,900 20 2,900 20 2,900 20 2,900 17,400
Historical 10 2,000 10 2,000 - - - - 10 2,000 15 3,000 9,000
Political & Law 15 2,850 15 2,850 15 2,850 15 2,850 15 2,850 40 7,600 21,850
Child book 20 2,400 20 2,400 - - 20 2,400 20 2,400 20 2,400 12,000
Astrology 20 2,000 20 2,000 20 2,000 10 1,000 10 1,000 20 2,000 12,400
Philosophy 30 6,300 - - - - - - 10 1,900 20 4,200 12,400
Engineering 30 6,900 15 3,450 15 3,450 15 3,450 15 3,450 35 8,050 25,300
Total 365 64,000 223 36,830 193 32,430 183 29,330 203 33,230 375 67,040 241,810
Description July Aug Sep Oct Nov Dec Total
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 10 5,200 15 3,900 15 3,900 10 5,200 30 7,800 15 3,900 29,900
Cartoon 15 600 15 600 15 600 15 600 15 600 15 600 3,600
Travel 15 2,550 15 2,550 15 2,550 15 2,550 25 4,250 25 4,250 18,700
Thai novel 30 7,500 30 7,500 30 7,500 35 8,750 10 2,500 20 5,000 38,750
English novel 10 3,200 10 3,200 10 3,200 - - 10 3,200 10 3,200 16,000
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 15 3,000 15 3,000 15 3,000 10 2,000 15 3,000 15 3,000 17,000
Art and music 15 1,950 15 1,950 - - 15 1,950 15 1,950 15 1,950 9,750
Food and 15 2,175 15 2,175 15 2,175 - - 15 2,175 20 2,900 11,600
Healthy
Historical 10 2,000 10 2,000 10 2,000 - - 10 2,000 10 2,000 10,000
Political & Law 25 4,750 25 4,750 25 4,750 15 2,850 15 2,850 15 2,850 19,950
Child book 15 1,800 15 1,800 15 1,800 - - 15 1,800 15 1,800 9,000
Astrology - - - - - - - - - - 15 1,500 1,500
Philosophy 20 4,200 20 4,200 20 4,200 15 3,150 25 5,250 25 5,250 26,250
Engineering 25 5,750 25 5,750 12 2,760 10 2,300 25 5,750 30 6,900 29,210
Total 250 47,975 255 46,675 227 41,735 170 32,650 255 46,425 275 48,400 261,010
Fifth Year

Jan Feb Mar Apr May Jun


Description Total
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 20 5,200 13 3,380 13 3,380 13 3,380 13 3,380 25 6,500 25,200
Cartoon 45 1,800 15 600 15 600 15 600 15 600 30 1,200 4,400
Travel 20 3,400 10 1,700 10 1,700 10 1,700 10 1,700 22 3,740 13,940
Thai novel 35 8,750 15 3,750 15 3,750 15 3,750 15 3,750 38 9,500 33,250
English novel 30 9,600 10 3,200 10 3,200 - - 10 3,200 20 6,400 25,600
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 20 4,000 20 4,000 20 4,000 20 4,000 20 4,000 15 3,000 20,300
Art and music 20 2,600 10 1,300 10 1,300 - - - - 25 3,250 8,450
Food and Healthy 20 2,900 20 2,900 20 2,900 20 2,900 20 2,900 20 2,900 17,400
Historical 10 2,000 10 2,000 - - - - - - 15 3,000 7,000
Political & Law 15 2,850 15 2,850 15 2,850 15 2,850 25 4,750 40 7,600 22,750
Child book 20 2,400 20 2,400 - - - - - - 20 2,400 7,200
Astrology 20 2,000 20 2,000 20 2,000 10 1,000 10 1,000 20 2,000 10,000
Philosophy 30 6,300 - - - - - - 10 1,900 20 4,200 12,400
Engineering 30 6,900 15 3,450 15 3,450 15 3,450 15 3,450 35 8,050 28,750
Total 365 64,000 223 36,830 193 32,430 163 26,930 193 33,930 375 67,040 256,440
Description July Aug Sep Oct Nov Dec Total
Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Textbook 10 5,200 15 3,900 15 3,900 10 5,200 30 7,800 15 3,900 24,700
Cartoon 15 600 15 600 15 600 15 600 15 600 15 600 3,600
Travel 15 2,550 15 2,550 15 2,550 15 2,550 25 4,250 25 4,250 18,700
Thai novel 30 7,500 30 7,500 30 7,500 35 8,750 10 2,500 20 5,000 38,750
English novel 10 3,200 10 3,200 10 3,200 - - 10 3,200 10 3,200 16,000
Magazine 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 30 3,300 19,800
Pocket book 15 3,000 15 3,000 15 3,000 10 2,000 15 3,000 15 3,000 17,000
Art and music 15 1,950 15 1,950 - - 15 1,950 15 1,950 15 1,950 9,750
Food and Healthy 15 2,175 15 2,175 15 2,175 - - 15 2,175 20 2,900 11,600
Historical 10 2,000 10 2,000 - - - - 10 2,000 10 2,000 8,000
Political & Law 25 4,750 25 4,750 25 4,750 15 2,850 15 2,850 15 2,850 22,800
Child book 15 1,800 15 1,800 15 1,800 - - 15 1,800 15 1,800 9,000
Astrology - - - - - - - - - - 15 1,500 1,500
Philosophy 20 4,200 20 4,200 20 4,200 15 3,150 25 5,250 25 5,250 26,250
Engineering 25 5,750 25 5,750 12 2,760 10 2,300 25 5,750 30 6,900 29,210
Total 250 47,975 255 46,675 217 39,735 170 32,650 255 46,425 275 48,400 256,660
First Year

Description Jan Feb Mar Apr May Jun Total


Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 5 2,500 6 3,000 5 2,500 5 2,500 8 4,000 5 2,500 14,500
Sugar 15 360 20 480 10 240 10 240 20 480 7 168 1,800
Milk 20 600 25 750 18 540 18 540 20 750 20 750 3,180
Condensed milk 1 360 - - 1 360 - - 1 360 - - 1,080
Cream 2 178 2 178 1 89 1 89 2 178 2 178 712
Tea 1 350 1 350 - - 1 350 2 700 - - 1,750
Cocoa 1 231 1 231 1 231 1 231 1 231 1 231 1,155
Coffee mate 1 155 - - 1 155 - - - - 1 155 310
Juices 1 480 - - 1 480 - - 1 480 - - 1,440
Chocolate 1 420 1 420 1 420 - - 1 420 1 420 1,680
Cake Flour 2 1,100 1 550 1 550 1 550 3 1.650 2 1,100 2,752
Baking soda 2 530 2 530 1 265 1 265 3 795 2 530 2,385
Baking powder 1 275 2 550 1 275 - - 2 550 1 275 1,650
Eggs 4 480 4 480 3 360 3 360 4 480 4 480 2,160
Salt 1 150 - - - - 1 150 - - - - 300
Buttermilk 2 640 2 640 1 320 1 320 3 960 2 640 2,880
Vanilla 1 420 - - 1 420 - - 1 420 - - 1,260
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 24,500
Total 65 71 51 47 76 52 362 65,494
Description July Aug Sep Oct Nov Dec Total
Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 5 2,500 6 3,000 10 5,000 8 4,000 8 4,000 9 4,500 23,000
Sugar 20 480 25 600 30 720 20 480 20 480 25 600 3,360
Milk 10 300 15 450 20 600 15 450 15 450 20 600 2,850
Condensed milk 4 1,440 - - - - 5 1,800 - - - - 3,240
Cream 5 445 5 445 10 890 10 890 10 890 10 890 4,450
Tea 1 350 - - 2 700 - - 2 700 - - 1,750
Cocoa 2 462 2 462 3 693 - - 2 462 2 462 2,541
Coffee mate - - 1 155 - - 1 155 - - 1 155 465
Juices 1 480 - - 2 960 - - 2 960 - - 2,400
Chocolate 1 420 1 420 2 840 2 840 1 420 2 840 3,780
Cake Flour 2 1,100 2 1,100 4 2,200 3 1,650 3 1,650 3 1,650 9,350
Baking soda 2 530 2 530 3 795 3 795 2 530 3 795 3,975
Baking powder 2 550 2 550 4 1,100 3 825 3 825 3 825 4,675
Eggs 4 480 5 600 10 1,200 8 960 8 960 8 960 5,160
Salt 1 150 - - - - 1 150 - - - - 300
Buttermilk 2 640 2 640 5 1,600 4 1,280 4 1,280 4 1,280 6,720
Vanilla 1 420 - - 2 840 - - 1 420 - - 1,680
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 67 72 111 87 85 94 516 109,096
Second Year

Description Jan Feb Mar Apr May Jun Total


Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 8 6,000 8 6,000 5 2,500 6 3,000 6 3,000 5 2,500 23,000
Sugar 30 720 30 720 28 672 28 672 28 672 25 600 4,056
Milk 20 600 20 600 15 450 15 450 15 450 15 450 3,000
Condensed milk 10 3,600 - - - - - - - - 10 3,600 7,200
Cream 10 890 10 890 8 712 8 712 8 712 8 712 4,628
Tea 2 700 - - 1 350 - - 1 350 - - 1,400
Cocoa 3 693 3 693 - - 2 462 2 462 1 231 2,541
Coffee mate - - 1 155 - - - - 1 155 - - 310
Juices 3 1,440 - - 1 480 - - 2 960 - - 2,880
Chocolate 3 1,260 - - 1 420 1 420 2 840 1 420 3,360
Cake Flour 4 2,200 - - 1 550 2 1,100 2 1,100 1 550 5,500
Baking soda 4 1,060 2 530 1 265 2 530 2 530 1 265 3,180
Baking powder 4 1,100 4 1,100 1 275 2 550 2 550 1 275 3,850
Eggs 10 1,200 8 960 5 600 8 960 8 960 4 480 5,160
Salt 1 150 - - - - 1 150 - - - - 300
Buttermilk 4 1,280 4 1,280 2 640 2 640 3 960 2 640 5,440
Vanilla 2 840 1 420 - - 1 420 - - 1 420 2,100
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 122 95 73 82 86 79 537 107,305
Description July Aug Sep Oct Nov Dec Total
Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 8 4,000 5 2,500 10 5,000 8 4,000 10 5,000 8 4,000 24,500
Sugar 25 600 30 720 30 720 35 840 30 720 30 720 4,320
Milk 20 600 20 600 25 750 25 750 20 600 20 600 3,900
Condensed milk - - - - - - 10 3,600 - - - - 3,600
Cream 8 712 10 890 10 890 10 890 8 712 10 890 4,984
Tea 2 700 - - 2 700 - - 2 700 - - 2,100
Cocoa 3 693 3 693 2 462 3 693 3 693 2 462 3,696
Coffee mate 1 155 - - - - 1 155 - - 1 155 465
Juices 3 1,440 - - 3 1,440 - - 2 960 2 960 4,800
Chocolate 3 1,260 3 1,260 4 1,680 - - 4 1,680 - - 5,880
Cake Flour 4 2,200 2 1,100 4 2,200 3 1,650 3 1,650 4 2,200 11,000
Baking soda 3 795 3 795 2 530 3 795 3 795 2 530 4,240
Baking powder 4 1,100 4 1,100 3 825 3 825 4 1,100 3 825 5,775
Eggs 10 1,200 8 960 8 960 10 1,200 10 1,200 8 960 6,480
Salt 1 150 - - - - 1 150 - - - - 300
Buttermilk 3 960 4 1,280 3 960 3 960 4 1,280 3 960 6,400
Vanilla 4 1,640 - - - - 2 820 - - - - 2,460
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 106 96 110 121 107 97 637 124,300
Third Year

Description Jan Feb Mar Apr May Jun Total


Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 8 4,000 8 4,000 10 5,000 5 2,500 8 4,000 8 4,000 23,500
Sugar 30 720 40 960 25 600 30 720 50 1,200 30 720 4,920
Milk 30 900 35 1,050 35 1,050 25 150 30 900 30 900 4,950
Condensed milk - - - - - - - - 5 1,800 - - 1,800
Cream 10 890 10 890 11 979 8 712 10 890 10 890 5,251
Tea 2 700 - - - - 2 700 - - - - 1,400
Cocoa 2 462 2 462 1 231 - - 2 462 1 231 1,848
Coffee mate - - - - 1 155 - - - - 1 155 310
Juices 1 480 1 480 - - 1 480 1 480 1 480 2,400
Chocolate 4 1,680 - - - - 3 1,260 - - 3 1,260 4,200
Cake Flour 4 2,200 4 2,200 2 1,100 3 1,650 4 2,200 4 2,200 11,550
Baking soda 3 795 3 795 2 530 2 530 3 795 3 795 4,240
Baking powder 4 1,100 3 825 2 550 3 825 1 1,100 3 825 5,225
Eggs 10 1,200 8 960 7 840 8 960 8 960 7 840 5,760
Salt 1 150 - - - - 1 150 - - - - 300
Buttermilk 4 1,280 4 1,280 3 960 3 960 4 1,280 4 1,280 7,040
Vanilla 3 1,230 - - - - 2 820 - - 2 820 2,870
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 120 122 103 100 130 111 686 116,964
Description July Aug Sep Oct Nov Dec Total
Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 8 4,000 7 3,500 8 4,000 8 4,000 10 5,000 8 4,000 24,500
Sugar 30 720 30 720 30 720 30 720 35 840 30 720 4,440
Milk 30 900 30 900 30 900 35 1,050 35 1,050 30 900 5,700
Condensed milk - - 5 1,800 - - - - - - 5 1,800 3,600
Cream 10 890 7 623 8 712 10 890 10 890 8 712 4,717
Tea 2 700 - - - - 1 350 - - 1 350 1,400
Cocoa 2 462 2 462 1 231 1 231 2 462 2 462 2,310
Coffee mate - - - - 1 155 - - - - 1 155 310
Juices 1 480 1 480 1 480 1 480 1 480 1 480 2,880
Chocolate 3 1,260 - - - - 4 1,680 - - - - 2,940
Cake Flour 4 2,200 4 2,200 3 1,650 4 2,200 4 2,200 4 2,200 12,650
Baking soda 3 795 2 530 2 530 3 795 3 795 2 530 3,975
Baking powder 3 825 2 550 3 825 3 825 4 1,100 3 825 4,950
Eggs 7 840 6 720 7 840 7 840 10 1,200 7 840 5,280
Salt 1 150 - - - - - - 1 150 - - 300
Buttermilk 4 1,280 3 960 3 960 3 960 4 1,280 3 960 6,400
Vanilla 2 820 2 820 2 820 3 1,230 4 1,640 2 820 6,150
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 114 105 103 117 127 111 677 121,902
Fourth Year

Description Jan Feb Mar Apr May Jun Total


Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 10 5,000 8 4,000 8 4,000 10 5,000 8 4,000 8 4,000 26,000
Sugar 30 720 30 720 35 840 35 840 40 960 30 720 4,800
Milk 35 1,050 30 900 30 900 35 1,050 30 900 30 900 5,700
Condensed milk - - - - - - 5 1,800 - - - - 1,800
Cream 8 712 7 623 8 712 7 623 10 890 10 890 4,450
Tea 1 350 - - 1 350 - - 1 350 - - 1,050
Cocoa 2 462 2 462 2 462 1 231 3 693 2 462 2,772
Coffee mate - - - - 1 155 - - - - - - 155
Juices 1 480 1 480 1 480 1 480 1 480 1 480 2,880
Chocolate 4 1,680 - - - - 2 840 - - 4 1,680 4,200
Cake Flour 4 2,200 4 2,200 3 1,650 3 1,650 4 2,200 4 2,200 12,100
Baking soda 3 795 4 1,060 3 795 3 795 4 1,060 4 1,060 5,565
Baking powder 4 1,100 4 1,100 3 825 3 825 4 1,100 4 1,100 6,050
Eggs 10 1,200 9 1,080 8 960 8 960 10 1,200 9 1,080 6,480
Salt 1 150 - - - - - - 1 150 - - 300
Buttermilk 4 1,280 4 1,280 3 960 3 960 4 1,280 4 1,280 7,040
Vanilla 3 1,230 - - - - 3 1,230 - - - - 2,460
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 124 107 110 123 124 114 702 123,202
Description July Aug Sep Oct Nov Dec Total
Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 8 4,000 9 4,500 10 5,000 8 4,000 10 5,000 8 4,000 26,500
Sugar 35 840 35 840 40 960 30 720 35 840 30 720 4,920
Milk 35 1,050 35 1,050 30 900 40 1,200 35 1,050 30 900 6,150
Condensed milk 5 1,800 - - - - - - - - 5 1,800 3,600
Cream 10 890 10 890 11 979 10 890 10 890 11 979 5,518
Tea 2 700 - - - - 1 350 - - - - 1,050
Cocoa 2 462 2 462 1 231 2 462 1 231 2 462 2,310
Coffee mate 1 155 - - - - 1 155 - - - - 310
Juices 1 480 1 480 1 480 1 480 1 480 1 480 2,880
Chocolate 4 1,680 - - 4 1,680 - - 4 1,680 - - 5,040
Cake Flour 4 2,200 4 2,200 3 1,650 4 2,200 4 2,200 3 1,650 12,100
Baking soda 4 1,060 4 1,060 4 1,060 3 795 3 795 4 1,060 5,830
Baking powder 3 825 4 1,100 4 1,100 3 825 4 1,100 3 825 5,775
Eggs 9 1,080 10 1,200 10 1,200 8 960 9 1,080 8 960 6,480
Salt - - 1 150 - - - - 1 150 - - 300
Buttermilk 4 1,280 4 1,280 3 960 4 1,280 4 1,280 3 960 7,040
Vanilla 3 1,230 - - - - 4 1,640 - - - - 2,870
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 134 123 125 123 125 112 742 128,073
Fifth Year

Description Jan Feb Mar Apr May Jun Total


Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 8 4,000 10 5,000 10 5,000 8 4,000 8 4,000 10 5,000 27,000
Sugar 35 840 40 960 40 960 35 840 40 960 40 960 5,520
Milk 40 1,200 40 1,200 35 1,050 40 1,200 40 1,200 35 1,050 6,900
Condensed milk - - - - - - 7 2,520 - - - - 2,520
Cream 11 979 11 979 10 890 12 1,068 10 890 11 979 5,785
Tea 2 700 - - - - 2 700 - - - - 1,400
Cocoa 3 693 2 462 3 693 3 693 4 924 3 693 4,158
Coffee mate 1 155 - - - - 1 155 - - - - 310
Juices 1 480 1 480 1 480 1 480 1 480 1 480 2,880
Chocolate 5 2,100 - - - - 5 2,100 - - - - 4,200
Cake Flour 4 2,200 4 2,200 3 1,650 4 2,200 4 2,200 3 1,650 12,100
Baking soda 5 1,325 4 1,060 4 1,060 5 1,325 4 1,060 4 1,060 6,890
Baking powder 5 1,375 4 1,100 4 1,100 5 1,375 4 1,100 4 1,100 7,150
Eggs 10 1,200 10 1,200 10 1,200 11 1,320 11 1,320 10 1,200 7,440
Salt - - 1 150 - - - - 1 150 - - 300
Buttermilk 4 1,280 4 1,280 5 1,600 4 1,280 4 1,280 3 960 7,680
Vanilla 5 2,050 - - - - 4 1,640 - - - - 3,690
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 143 135 129 151 135 128 821 135,323
Description July Aug Sep Oct Nov Dec Total
Material of coffee Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price Qty. Price
Coffee 10 5,000 11 5,500 9 4,500 10 5,000 9 4,500 10 5,000 29,500
Sugar 40 960 35 840 40 960 40 960 30 720 30 720 5160
Milk 40 1,200 45 1,350 40 1,200 35 1,050 40 1,200 40 1,200 7,200
Condensed milk 7 2,520 - - - - - - - - - - 2,520
Cream 11 979 11 979 10 890 12 1,068 10 890 11 979 5,785
Tea 2 700 - - - - 2 700 - - - - 1,400
Cocoa 4 924 4 924 3 693 3 693 4 924 3 693 4,851
Coffee mate 1 155 - - - - 1 155 - - - - 310
Juices 1 480 1 480 1 480 1 480 1 480 1 480 2,880
Chocolate 5 2,100 - - - - 5 2,100 - - - - 4,200
Cake Flour 4 2,200 4 2,200 3 1,650 4 2,200 4 2,200 3 1,650 12,100
Baking soda 4 1,060 5 1,325 4 1,060 4 1,065 3 795 4 1,065 6,370
Baking powder 4 1,100 4 1,100 5 1,375 4 1,100 5 1,375 4 1,100 7,150
Eggs 12 1,440 10 1,200 11 1,320 12 1,440 12 1,440 11 1,320 8,160
Salt - - 1 150 - - - - 1 150 - - 300
Buttermilk 4 1,280 4 1,280 5 1,600 5 1,600 4 1,280 4 1,280 8,320
Vanilla 4 1,640 - - - - 4 1,640 - - - - 3,280
Packaging 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 4 4,900 29,400
Total 157 139 135 146 127 125 829 138,886
Note: Raw material

Coffee 500 per kilo


Sugar 24 per unit
Milk 150 per 5 kilo
Condensed milk 360 per pack
Cream 89 per pack
Other Tea 350 per unit
Cocoa 231 per unit
Cake Flour 550 per unit
Coffee mate 155 per pack
Chocolate 420 per unit
Juices 480 per pack
Baking soda 265 per unit
Baking powder 275 per pack
Eggs 120 per pack
Salt 150 per pack
Buttermilk 320 per unit
Vanilla 410 per unit
Packaging 1,225 per pack
• Depreciation

Investment Amount Depreciation Annual Dep. Monthly Dep.


Building 4,000,000 20 Years 200,000 16,666.66
Computer & Laptop 55,313 3 Years 18,437.66 1,536.74
Air condition 28,300 5 Years 5,660 471.66
Cash register 32,000 5 Years 6,400 533.33
Calculator 345 2 Years 172.5 14.375
Drink water machine 4,990 3 Years 1,663.33 138.61
Refrigerator 19,900 5 Years 3,980 331.66
Telephone 1,750 2 Years 875 72.91
Printer all in one 3,590 3 Years 1,196.66 99.72
Aluminum ladder 529 3 Years 176.33 14.96
Computer table 1,259 2 Years 629.5 52.45
Chair 1,295 2 Years 647.5 53.95
strainer 5,190 5 Years 1,038 865
Counter 140,000 7 Years 20,000 1,666.66
Office desk 21,900 7 Years 3,128.57 260.71
Sofa 37,490 3 Years 12,496.66 1,041.38
Locker 990 3 Years 330 27.5
Sanitary ware 11,540 5 Years 2,308 192.33
Kitchen equipment 39,525 5 Years 7,905 658.75
Coffee machine 49,648 5 Years 9,929.6 827.46
Oven 22,190 5 Years 4,438 369.83
Operating cost

Raw material:

Beginning raw materials inventory -


Purchases of raw materials $174,590
Raw materials available for use 174,590
Ending raw materials inventory -
Materials used in production 174,590

Direct labor cost:

Direct labor 204,000

Overhead:

Depreciation 25,896.65
Insurance 2,500
Total manufacturing overhead cost 28,396.65
Total manufacturing cost 406,986.65

Management Analysis

Administration Cost:

Electricity 8,478 / month


Telephone 2,578 /month
Fax 500 / month
Water 800 / month
Internet 1,750 / month
Total administration cost $ 155,592
Chapter 5
Financial Analysis
Chapter 5: Financial Analysis

En-Gai book stores & coffee corner


Income Statement
For month Ended December 31, 2009

Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL

Revenues:
Investment 5,500,000.00 - - - - - - - - - - - - 5,500,000
Selling revenue - 21,400 25,680 19,680 20,180 22,470 23,968 27,000 28,000 28,900 27,000 30,000 30,000 304,278
Rental revenue - 900 900 900 980 970 1,000 1,090 1,200 1,200 1,200 1,200 1,200 12,740
Cake revenue - 2,300 2,400 1,900 2,000 2,500 2,700 2,300 2,500 2,700 2,600 2,800 2,900 29,600
Coffee revenue - 1,800 1,900 1,900 1,600 1,670 1,900 1,980 1,700 2,000 2,100 2,130 2,300 22,980
Internet revenue - 64,000 73,000 28,000 21,000 28,000 44,000 51,000 64,000 57,000 43,000 65,000 73,000 611,000
Total revenue 5,500,000.00 90,400 103,880 52,380 45,760 55,610 73,568 83,370 97,400 91,800 75,900 101,130 109,400 6,480,598
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - - 30,000 - 70,000
Advertising expense - 2,820 2,500 2,500 2,500 2,500 2,850 2,500 2,500 2,500 2,500 2,800 2,500 30,000.00
Fascias expense - 18,000 - - - - - - - - - - - 18,000
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense 194,592.50 890 11,347.00 12,896 5,574.00 6,541.00 10,901.00 10,098.00 11,098.00 16,001.00 14,902.00 12,134.00 25,795.00 332,769.50

equipment expense 4,836,901 - - - - - - - - - - - - 4,839,901


Total expense 5,031,493.50 48,710 30,847.00 32,396 25,074 26,041 60,751 29,598 30,598 35,501 34,402 61,934 45,295 5,492,641

Net income (Loss) 468,506.50 41,690 73,033 19,984 20,686 29,569 12,817 53,772 66,802 56,299 41,498 39,196 64,105 987,957
Income Statement in 2009

80,000

70,000

60,000

50,000

40,000

30,000

Net income (Loss)


20,000

10,000

0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2009

Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 987,957 998,980 999,956 999,780 1,000,900 1,003,809 1,070,900 1,090,780 1,091,290 1,098,095 1,109,050 1,130,983 1,140,000
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash
register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary
ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
- - - - - - - - -
Accumulated Depreciation - -25,896.65 -51,793.30 -77,689.95 103,586.60 129,483.25 155,379.90 181,276.55 207,173.20 233,069.85 258,966.50 284,863.15 310,759.80
Pre-operating cost 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 5,465,701 4,556,431 4,530,535 4,504,638 4,478,741 4,452,845 4,426,948 4,401,051 4,375,155 4,349,258 4,323,362 4,297,465 4,271,568
Liabilities
Account
payable - 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78
Interest rate
paid - 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025
Total liabilities - 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78
Equity
Owner Capital 5,465,701 4,367,628 4,314,732 4,315,835 4,289,938 4,264,042 4,238,145 4,212,248 4,186,352 4,160,455 4,134,559 4,108,662 4,082,765
Total liabilities and equity 5,465,701 4,556,431 4,530,535 4,504,638 4,478,741 4,452,845 4,426,948 4,401,051 4,375,155 4,349,258 4,323,362 4,297,465 4,271,568
Balance Sheet in 2009
4,600,000

4,550,000

4,500,000

4,450,000

4,400,000

4,350,000

4,300,000

Total liabilities and equity


4,250,000

4,200,000

4,150,000

4,100,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2009

Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec

Cash Be. Balance 4,987,957 998,980 999,956 999,780 1,000,900 1,003,809 1,070,900 1,090,780 1,091,290 1,098,095 1,109,050 1,130,983 1,140,000

Cash flow from operating


Net income(loss) 468,506.50 41,690 73,033 19,984 20,686 29,569 12,817 53,772 66,802 56,299 41,498 39,196 64,105
Depreciation - 25,896.65 51,793.30 77,689.95 103,586.60 129,483.25 155,379.90 181,276.55 207,173.20 233,069.85 258,966.50 284,863.15 310,759.80
Pre-operating cost - -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584
Total cash flow from
operating 468,507 -36,997 20,242 -6,910 19,689 54,468 63,613 130,465 169,391 184,785 195,881 219,475 270,281

Cash flow from investing


Land & building -4,000,000 - - - - - - - - - - - -
Equipments & tools -836,901 - - - - - - - - - - - -
Total cash flow from
investing -4,836,901 - - - - - - - - - - - -

Change in cash -4,368,395 -36,997 20,242 -6,910 19,689 54,468 63,613 130,465 169,391 184,785 195,881 219,475 270,281

Net cash flow 619,563 961,983 1,020,198 992,870 1,020,589 1,058,277 1,134,513 1,221,245 1,260,681 1,282,880 1,304,931 1,350,458 1,410,281
Statement of Cash Flow in 2009

1,600,000

1,400,000

1,200,000

1,000,000

800,000

Netl cash flow


600,000

400,000

200,000

0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Income Statement
For month Ended December 31, 2010

Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL

Revenues:
Investment - - - - - - - - - - - - - -
Selling revenue - 41,000 48,000 40,000 39,800 42,000 44,000 46,000 48,000 51,000 53,000 54,000 55,000 561,800
Rental revenue - 1,300 1,300 1,600 1,300 1,300 1,300 1,300 1,400 1,400 1,490 1,500 1,760 16,950
Cake revenue - 2,700 2,900 2,300 2,400 2,800 2,600 2,700 3,000 3,200 3,000 3,300 3,400 34,300
Coffee revenue - 3,500 3,700 2,900 3,100 3,600 3,300 3,500 3,800 4,100 4,000 4,200 4,800 44,500
Internet revenue - 79,200 64,800 50,400 43,800 37,600 49,200 86,400 93,600 79,200 79,200 86,400 93,000 842,800
Total revenue - 127,700 120,700 97,200 90,400 87,300 100,400 139,900 149,800 91,800 140,690 149,400 157,960 1,453,250
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - - 30,000 - 70,000
Advertising expense - 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000.00
Fascias expense - - - - - - - - - - - - - -
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense - 28,633 18,248 12,814 14,966 16,601 16,043 23,105 16,798 22,617 22,228 21,990 18,162 232,205
equipment expense - - - - - - - - - - - - - -
Total expense - 58,633 38,248 32,814 34,966 36,601 60,751 43,105 36,798 42,617 42,228 61,934 38,162 526,857

Net income (Loss) - 69,067 82,452 62,234 55,434 50,699 39,649 96,795 113,002 49,183 98,732 87,466 119,198 926,393
Income Statement in 2010

120,000

100,000

80,000

60,000

Net income (Loss)


40,000

20,000

0
1 2 3 4 5 6 7 8 9 10 11 12

Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2010

Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 926,393 999,990 999,900 999,990 1,000,900 1,003,809 1,070,900 1,090,780 1,091,290 1,098,095 1,109,050 1,130,983 1,140,000
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
- - - - - - - - - - -
Accumulated Depreciation - -336,656.45 362,553.10 388,449.75 414,346.40 440,243.05 466,139.70 492,036.35 517,933.00 543,829.65 569,726.30 595,622.95 621,519.60
Pre-operating cost 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 5,404,137 5,245,662 5,219,675 5,193,868 5,168,882 5,145,894 5,187,088 5,181,072 5,155,685 5,136,593 5,121,652 5,117,688 5,100,808
Liabilities
Account payable - 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78
Interest rate paid - 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025
Total liabilities - 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78
Equity
Owner Capital 5,404,137 5,056,859 5,030,872 5,005,065 4,980,079 4,957,091 4,998,285 4,992,269 4,966,882 4,947,790 4,932,849 4,928,885 4,912,005
Total liabilities and equity 5,404,137 5,245,662 5,219,675 5,193,868 5,168,882 5,145,894 5,187,088 5,181,072 5,155,685 5,136,593 5,121,652 5,117,688 5,100,808
Balance Sheet in 2010

5,250,000

5,200,000

5,150,000

5,100,000

Total liabilities and equity


5,050,000

5,000,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2010

Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec

Cash Be. Balance 926,393 999,990 999,900 999,990 1,000,900 1,003,809 1,070,900 1,090,780 1,091,290 1,098,095 1,109,050 1,130,983 1,140,000

Cash flow from operating


Net income(loss) - 69,067 82,452 62,234 55,434 50,699 39,649 96,795 113,002 49,183 98,732 87,466 119,198
Depreciation - 336,656 362,553 388,449 414,346 440,243 466,139 492,036 517,933 543,829 569,726 595,622 621,519
Pre-operating cost - -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584
Total cash flow from
operating 926,393 301,139 340,421 346,100 365,196 386,358 401,205 484,247 526,351 488,429 563,874 578,505 636,134

Cash flow from investing


Land & building - - - - - - - - - - - - -
Equipments & tools - - - - - - - - - - - - -
Total cash flow from
investing - - - - - - - - - - - - -

Change in cash - 301,139 340,421 346,100 365,196 386,358 401,205 484,247 526,351 488,429 563,874 578,505 636,134

1,346,09
Net cash flow
926,393 1,301,129 1,340,321 0 1,366,096 1,390,167 1,472,105 1,575,027 1,617,641 1,586,524 1,672,924 1,709,488 1,776,134
Statement of Cash Flow in 2010

1,800,000

1,600,000

1,400,000

1,200,000

1,000,000

800,000

Net cash flow


600,000

400,000

200,000

0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Income Statement
For month Ended December 31, 2011

Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL

Revenues:
Investment - - - - - - - - - - - - - -
Selling revenue - 64,000 70,000 66,000 65,000 67,000 69,000 70,000 71,000 72,000 74,000 76,000 76,000 840,000
Rental revenue - 1,700 1,800 1,700 1,600 1,700 1,800 1,800 1,800 1,900 1,900 1,900 2,000 21,600
Cake revenue - 7,500 7,700 7,200 6,200 7,500 7,400 7,500 7,800 8,200 8,000 8,400 8,700 92,100
Coffee revenue - 5,700 5,900 5,600 5,700 5,800 5,700 5,700 6,000 6,300 6,200 6,400 6,600 71,600
Internet revenue - 100,800 93,600 86,400 79,200 86,400 93,600 108,000 115,200 100,800 86,400 108,000 122,400 1,180,800
Total revenue - 179,700 179,000 166,900 157,700 168,400 177,500 193,000 201,800 189,200 176,500 200,700 215,700 2,206,100
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - 30,000 - - 70,000
Advertising expense - 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 38,400.00
Fascias expense - - - - - - - - - - - - - -
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense - 86,687 55,632 53,725 48,647 52,297 84,216 69,197 62,640 58,208 53,851 68,412 66,554 760,066
equipment expense - - - - - - - - - - - - - -
Total expense - 116,887 75,832 73,925 68,847 72,497 60,751 89,397 82,840 78,408 74,051 61,934 86,754 942,123

Net income (Loss) - 62,813 103,168 92,975 88,853 95,903 116,749 103,603 118,960 110,792 102,449 138,766 128,946 1,263,977
Income Statement in 2011

140,000

120,000

100,000

80,000

60,000

Net income (Loss)


40,000

20,000

0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2011
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 1,166,577 1,166,800 1,166,700 1,166,900 1,166,900 1,167,900 1,167,990 1,167,891 1,167,890 1,170,000 1,171,890 1,178,910 1,179,900
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
- - - - - - - - - - - -
Accumulated Depreciation - 621,519.60 647,222.56 672,925.52 698,628.48 724,331.44 750,034.40 775,737.36 801,440.32 827,143.28 852,846.24 878,549.20 904,252.16
Pre-operating cost - 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 5,644,321 5,127,608 5,101,805 5,076,302 5,050,600 5,025,897 5,000,284 4,974,482 4,948,778 4,925,185 4,901,372 4,882,689 4,857,976
Liabilities
Account payable - 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78
Interest rate paid - 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025
Total liabilities - 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78
Equity
Owner
Capital 5,644,321 4,938,805 4,913,002 4,890,499 4,861,797 4,837,094 4,811,481 4,785,679 4,759,975 4,736,382 4,712,569 4,693,886 4,669,173
Total liabilities and equity 5,644,321 5,127,608 5,101,805 5,076,302 5,050,600 5,025,897 5,000,284 4,974,482 4,948,778 4,925,185 4,901,372 4,882,689 4,857,976
Balance Sheet in 2011

5,150,000

5,100,000

5,050,000

5,000,000

4,950,000

4,900,000

Total liabilities and equity


4,850,000

4,800,000

4,750,000

4,700,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2011

Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec

Cash Be. Balance 1,166,577 1,166,800 1,166,700 1,166,900 1,166,900 1,167,900 1,167,990 1,167,891 1,167,890 1,170,000 1,171,890 1,178,910 1,179,900

Cash flow from operating


Net income(loss) 103,168 92,975 88,853 95,903
- 62,813 116,749 103,603 118,960 189,200 102,449 138,766 128,946
Depreciation - 621,519.60 647,222.56 672,925.52 698,628.48 724,331.44 750,034.40 775,737.36 801,440.32 827,143.28 852,846.24 878,549.20 904,252.16
Pre-operating cost
- -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584
Total cash flow from
operating 1,166,577 579,749 645,807 661,317 682,897 715,650 762,199 774,756 815,816 911,759 850,711 912,731 928,614

Cash flow from investing


Land & building - - - - - - - - - - - - -
Equipments & tools - - - - - - - - - - - - -
Total cash flow from
investing - - - - - - - - - - - - -

Change in cash - 579,749 645,807 661,317 682,897 715,650 762,199 774,756 815,816 735,951 850,711 912,731 928,614

Net cash flow 1,166,577 1,746,549 1,812,507 1,828,217 1,849,797 1,883,550 1,930,189 1,942,647 1,983,706 1,905,951 2,022,601 2,091,641 2,108,514
Statement of Cash Flow in 2011

2,500,000

2,000,000

1,500,000

Net cash flow


1,000,000

500,000

0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Income Statement
For month Ended December 31, 2012

Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL

Revenues:
Investment - - - - - - - - - - - - - -
Selling revenue - 89,000 95,000 92,000 90,000 91,000 92,000 94,000 95,000 95,000 98,000 99,000 100,000 1,130,000
Rental revenue - 2,300 2,300 2,200 2,300 2,300 2,400 2,400 2,500 2,600 2,500 2,600 2,700 29,100
Cake revenue - 11,880 12,080 11,600 11,760 11,800 11,720 11,840 12,160 12,560 12,400 12,800 13,000 145,600
Coffee revenue - 9,000 9,200 8,900 9,000 9,100 9,000 9,100 9,400 9,700 9,600 9,800 9,900 111,700
Internet revenue - 100,800 93,600 79,200 72,000 86,400 100,800 115,200 122,400 100,800 93,600 115,200 129,600 1,209,600
Total revenue - 212,980 212,180 193,900 185,060 200,600 215,920 232,540 241,460 220,660 216,100 239,400 255,200 2,626,000
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - 30,000 - - 70,000
Advertising expense - 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000.00
Fascias expense - - - - - - - - - - - - - -
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense - 87,309 55,635 50,419 51,514 53,393 87,792 72,607 66,787 62,835 53,507 68,101 68,096 777,995
equipment expense - - - - - - - - - - - - - -
Total expense - 118,309 76,635 71,419 72,514 74,393 60,751 93,607 87,787 83,835 74,507 61,934 89,096 964,787

Net income (Loss) - 94,671 135,445 122,481 112,546 126,207 155,169 138,933 153,673 136,825 141,593 177,466 166,104 1,661,213
Income Statement in 2012

180,000

160,000

140,000

120,000

100,000

80,000

Net income (Loss)


60,000

40,000

20,000

0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2012

Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 1,661,213 1,166,800 1,166,700 1,166,900 1,166,900 1,167,900 1,167,990 1,167,891 1,167,890 1,170,000 1,171,890 1,178,910 1,179,900
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
Accumulated - - - - - - - - - - -
Depreciation - -927,096.21 949,940.26 972,784.31 995,628.36 1,018,472.41 1,041,316.46 1,064,160.51 1,087,004.56 1,109,848.61 1,132,692.66 1,155,536.71 1,178,380.76

Pre-operating cost - 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584

Total asset 6,138,957 4,822,032 4,799,088 4,776,444 4,753,600 4,731,756 4,709,002 4,686,058 4,663,213 4,642,479 4,621,525 4,605,701 4,583,847
Liabilities
Account payable - 152,777.78 - - - - - - - - - - -
Interest rate paid - 36,025 - - - - - - - - - - -
Total liabilities - 188,802.78 - - - - - - - - - - -
Equity
Owner Capital 6,138,957 4,633,229 4,799,088 4,776,444 4,753,600 4,731,756 4,709,002 4,686,058 4,663,213 4,642,479 4,621,525 4,605,701 4,583,847
Total liabilities and
equity 6,138,957 4,822,032 4,799,088 4,776,444 4,753,600 4,731,756 4,709,002 4,686,058 4,663,213 4,642,479 4,621,525 4,605,701 4,583,847
Balance Sheet in 2012

4,850,000

4,800,000

4,750,000

4,700,000

4,650,000

4,600,000

Total liabilities and equity


4,550,000

4,500,000

4,450,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2012

Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec

Cash Be. Balance 1,661,213 1,166,800 1,166,700 1,166,900 1,166,900 1,167,900 1,167,990 1,167,891 1,167,890 1,170,000 1,171,890 1,178,910 1,179,900

Cash flow from


operating
Net income(loss) - 94,671 135,445 122,481 112,546 126,207 155,169 138,933 153,673 136,825 141,593 177,466 166,104
Depreciation
- 927,096.21 949,940.26 972,784.31 995,628.36 1,018,472.41 1,041,316.46 1,064,160.51 1,087,004.56 1,109,848.61 1,132,692.66 1,155,536.71 1,178,380.76
Pre-operating cost
- -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584
Total cash flow from
operating 1,661,213 917,183 980,801 990,681 1,003,590 1,040,095 1,091,901 1,098,510 1,136,094 1,142,090 1,169,702 1,228,419 1,239,901

Cash flow from


investing
Land & building - - - - - - - - - - - - -
Equipments & tools - - - - - - - - - - - - -
Total cash flow from
investing - - - - - - - - - - - - -

Change in cash - 917,183 980,801 990,681 1,003,590 1,040,095 1,091,901 1,098,510 1,136,094 1,142,090 1,169,702 1,228,419 1,239,901

Net cash flow 1,661,213 2,083,983 2,147,501 2,157,581 2,170,490 2,207,995 2,259,891 2,266,401 2,303,984 2,312,090 2,341,592 2,407,329 2,419,801
Statement of Cash Flow in 2012

2,500,000

2,400,000

2,300,000

2,200,000

Net cash flow


2,100,000

2,000,000

1,900,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Income Statement
For month Ended December 31, 2013

Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL

Revenues:
Investmet - - - - - - - - - - - - - -
Selling revenue - 111,280 116,630 107,000 110,210 113,420 114,490 115,560 117,058 117,058 118,770 120,054 121,980 1,383,510
Rental revenue - 2,800 2,800 2,800 2,700 2,800 2,900 3,000 3,000 3,200 3,100 3,200 3,300 35,600
Cake revenue - 17,800 18,000 17,480 17,680 17,800 17,600 17,880 18,200 18,600 18,400 18,800 19,120 217,360
Coffee revenue - 13,500 13,650 13,200 13,350 13,470 13,380 13,530 13,800 14,100 13,980 14,400 14,550 164,910
Internet revenue - 115,200 108,000 93,600 86,400 100,800 129,600 136,800 144,000 129,600 108,000 151,200 158,400 1,461,600
Total revenue - 260,580 259,080 234,080 230,340 248,290 277,970 286,770 296,058 282,558 262,250 307,654 317,350 3,262,980
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - 30,000 - - 70,000
Advertising expense - 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000
Fascias expense - - - - - - - - - - - - - -
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense - 89,477 57,801 53,013 54,726 54,394 87,072 76,613 68,903 60,363 58,801 67,279 68,787 797,229
equipment expense - - - - - - - - - - - - - -
Total expense - 120,477 78,801 74,013 75,726 75,394 138,072 97,613 89,903 81,363 109,801 88,279 89,787 1,119,229

Net income (Loss) - 140,103 180,279 160,067 154,614 172,896 139,898 189,154 206,155 201,195 152,449 219,375 227,563 2,143,751
Income Statement in 2013

250,000

200,000

150,000

100,000

Net income (Loss)


50,000

0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2013
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 2,143,751 2,249,000 2,249,900 2,250,000 2,250,000 2,254,000 2,254,000 2,254,670 2,257,900 2,257,990 2,260,000 2,261,000 2,261,000
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
Accumulated Depreciation - -1,201,224 -1,224,068 -1,246,912 -1,269,756 -1,292,601 -1,315,445 -1,338,289 -1,361,133 -1,383,977 -1,406,821 -1,429,665 -1,452,509
Pre-operating cost - 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 6,621,495 5,630,103 5,608,159 5,585,415 5,562,571 5,543,727 5,520,883 5,498,709 5,479,095 5,456,341 5,435,507 5,413,663 5,390,819
Liabilities
Account payable - - - - - - - - - - - - -
Interest rate paid - - - - - - - - - - - - -
Total liabilities - - - - - - - - - - - - -
Equity
Owner Capital 6,621,495 4,547,903 4,524,959 4,502,315 4,479,471 4,457,627 4,434,873 4,411,930 4,389,085 4,368,351 4,347,397 4,331,573 4,309,719
Total liabilities and equity 6,621,495 4,547,903 4,524,959 4,502,315 4,479,471 4,457,627 4,434,873 4,411,930 4,389,085 4,368,351 4,347,397 4,331,573 4,309,719
Balance Sheet in 2013

4,550,000

4,500,000

4,450,000

4,400,000

4,350,000

4,300,000

Total liabilities and equity


4,250,000

4,200,000

4,150,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2012

Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec

Cash Be. Balance 2,143,751 2,249,000 2,249,900 2,250,000 2,250,000 2,254,000 2,254,000 2,254,670 2,257,900 2,257,990 2,260,000 2,261,000 2,261,

Cash flow from


operating
Net income(loss) 180,279 160,067 154,614 172,896
- 140,103 139,898 189,154 206,155 201,195 152,449 219,375 227,
Depreciation
- 1,201,224.81 1,224,068.86 1,246,912.91 1,269,756.96 1,292,601.01 1,315,445.06 1,338,289.11 1,361,133.16 1,383,977.21 1,406,821.26 1,429,665.31 1,452,50
Pre-operating cost
- -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,584 -104,
Total cash flow
from operating 2,143,751 3,485,744 3,549,664 3,552,396 3,569,787 3,614,913 3,604,759 3,677,529 3,720,604 3,738,578 3,714,686 3,805,456 3,836,

Cash flow from


investing
Land & building - - - - - - - - - - - - -
Equipments & tools - - - - - - - - - - - - -
Total cash flow
from investing - - - - - - - - - - - - -

Change in cash - 917,183 980,801 990,681 1,003,590 1,040,095 1,091,901 1,098,510 1,136,094 1,142,090 1,169,702 1,228,419 1,239,

Net cash flow 2,143,751 3,166,183 3,230,701 3,240,681 3,253,590 3,294,095 3,345,901 3,353,180 3,393,994 3,400,080 3,429,702 3,489,419 3,500,
Statement of Cash Flow in 2013

3,600,000

3,500,000

3,400,000

3,300,000

3,200,000

Net cash flow


3,100,000

3,000,000

2,900,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
Chapter 6
Risk Management
Chapter 6: Risk Management

Risk Management of En-Gai bookstore & coffee corner

Table 4: Internal Risk

Internal Risk

• Strategic: Risk of strategy to select location of En-


Gai bookstore
• Marketing: Promotion of En-Gai not attract
customer to buy products.
• Financial: It has high risk to return of money. If En-
Identify risk Gai bookstore can not pay the interest rate in each
mouth to bank, so En-Gai may be increase interest
rate or may be seize property from bank.
• Operational: Machines are disrepair.
• Compliance: Employee has holiday, employee dies,
employee accident as a result En-Gai bookstore &
Coffee Corner lack of employee to working.
• Strategies are important way to bring company to
success. If has not plan to set up strategies, company
has not different from competitor.
• Marketing can attract new customer to use our
company. So marketing are important rule to bring a
lot of money to company. If has not a good manage
Analyze risk marketing, if can effect in negative impact to En-Gai.
• Financial are major rule for survivors of our
company. If En-Gai has not way to manage money,
the company may be to bankrupt.
• Machines (Coffee machine, etc) are important way to
bring money to En-Gai. If has not to maintain
machines, it can decrease sale of products.
• To design shop is identity for
attract the customer.
• To set up questionnaire for
survey demand and supply and
apply the outcome of survey in
marketing strategy.
• Increase sale by use appropriate
Action of risk
promotion to return of money
and build up the break even
point of En-Gai bookstore.
• To check and maintain
machines every month
• Build up holiday and accident
day for employee. Employee
can absent 3 times per week.
Table 5: External Risk

External Risk
• Economic Recession
Identify risk • Low season
• Increase cost of logistic book

• Economic Recession: is a general


slowdown in economic activity over a
period of time. The living standard of
people is decrease, they lose job and
income salary, it makes people do not
want to buy books, go out to drink
coffee and eat cake.
Risk of Economic • Low season: time between May to
Analyze risk
September is low season of Chiang
Rai, so visitor and sell total are
decrease.
• Increase cost of logistic book: makes
price increase and book is damage, so
waste time to transportation and cost
are increase.

• Promotion
Action of risk • Set promotion
• increase sell price
External Risk
• Stolen book

Identify risk • School holiday


• Rainy season
• pick up things restlessly
• Stolen books: some client want to steal
book in shop, so makes we are lose.
• School holiday: in this time most of
students, who are main target will go
back home, so we can not sell books
and coffee.
Risk of Social Analyze risk
• Rainy season : people do not want to
go out when rainy
• Pick up things restlessly: some clients
are lack of ethic, rip some page of book,
crease page, or writing on book, so this
book can not sell.
• Set surveillance camera , Book alarm
• Promotion
Action of risk • Book delivery
• Mulct
External Risk

• Computer is in disrepair
• Free wireless in Mae Fah Luang
University
Identify risk
• Blackout
• Hacking information of my book store

• Computer is in disrepair: electricity is


have trouble, so system will blooey,
makes information loss,
• Free wireless in Mae Fah Luang
University: student can use free internet
from university, but they must to stay in
university only

Risk of • Blackout : when electricity are have


Technology Analyze risk trouble, system, computer, air condition,
coffee machine, and other electric
equipment in the shop are trouble too,
shop are dark, client not want to stay in
the shop.
• Hacking information of my book
store: system are trouble, some
information are stolen

• Check repair everyday


• Promotion collect point
Action of
risk • Set uninterruptible power system
• Set fire wall and set security essential
Five Force Modal of En-Gai Bookstore & coffee Corner

Threat of new entrant

High

Bargaining Bargaining
power of Competitive rivalry power of
supplier customer

Low High High

Threat of substitute products

High
Analyze Five Force Model of En-Gai Bookstore & coffee Corner

1. The threat of substitute products: Product replacement of book, coffee, cake and
internet typically are not. Because can not use other products moreover it has identity of
product and as a result En-Gai develop old product better than competitors. Enabling
relatively is high barriers of alternative product.
2. The threat of the entry of new competitors: In book business, it is a
difficult to entry of new competitors and to have high investment. For new
book business must to understand need and want of customer, therefore
have to balance demand and supply. So, the barrier of entry into market of
new players is relatively high.
3. The intensity of competitive rivalry: It has high competitive of bookstore;
there are 5 bookstores in Chiang Rai following; SE-ED book center,
Dongkamon bookstore, MFU book center, Nai-in bookstore and Dok-ya
bookstore. It has different strategies in each bookstore. So, the barrier of
competitive rivalry is relatively high.
4. The bargaining power of customers: It has high bargaining power of
customer
o Customer can choose appropriate price of book from several
bookstore.
o Customer can choose appropriate price of coffee & bakery from
several café.
5. The bargaining power of suppliers: Supplier's bargaining power is relatively
low because of En-Gai can choose to use alternative raw materials.
o To order book from several publishing( Dok-ya publishing, Jamsai publishing, etc)
o To order raw material of coffee & bakery from several shop (Big-C, Lotus, Macro,

etc.)
How to reduce risk
We will carry on and accept the risk of our business which combines the internal
and external risk, including competitor, environment, social, economy and technology.
By analyze and evaluate the risk for look-forward the effects which can occur with our
business. First we will make the strategy for hold on the internal risk of business. Our
service must to have the standard service for customer’s satisfy and make customer’s
loyalty. The products will be improved and developed for make the differentiate products
to attract more customers. In the another hand, the external risk need to concern ,as well
as to adapt our business to have more suitable with the situation of social, environment
and also economic. Like a promotion to sale incentive by make the discount campaign.
Chapter 7
Summary of project
Chapter 7: Summary of Project

Nowadays, the book store business has high competitive and each company want
to create identification that belong oneself which can gain a lot of profit to their company.
In addition, the book store business have same pattern which may be the customer is
boring. So, we will launch our book store business for customer’s need or want to get new
something and that is En-Gai book store. It has multi mode of product and service such as
purchase & rent book, coffee & cake and internet in one place and as result En-Gai book
store and coffee corner can attract a lot of customers because, we can create differentiated
from other book store business.

For STP analysis including: first segmentation that our business divide
segmentation by behavioral of customer follow: buying books, renting books,
stationeries, postcards, souvenirs, food & beverage, coffee, cake and internet café. Second
target that En-Gai book store & coffee corner use on the concept “market specialization”
that mean at EnGai book store & coffee corner has many product for serve needs of only
one target group which focus on student of Mae Fah Luang University. Because of Mea
Fah Luang University is growing in the future and the growths of student have increase
all the year. Finally position that En-Gai book store coffee corner & internet café will
update new books and services for our customers’ satisfaction to increase opportunities in
sale than competitor ambient, have promotion every month in order to pay back some
special things to make the loyalty of customer on En-Gai and establishing new customer
at the same time.

In marketing mix is 4Ps include: product, price, place and promotion. First
product, we have several product and service for customer. Book shop: we have many
kind of book for service customer such as novel, magazine and etc and including coffee,
cake and internet. All of these, for product and service have differentiated another
competitor such as to have glass goblet. Second price, we use market penetration pricing
for attract customer to buy our product because of set a pricing low and promoting in
order to gain a large market. Third place, En-Gai book store and coffee corner is located
in front of Mae Fah Luang University because of this place
haven’t book store, as well as this location is center of student and work-age. So, this
place is appropriate to locate of En-Gai book store and coffee corner. Finally
promotion: In En-Gai bookstore coffee corner has diversity promotion include:
advertising, personal selling, public relations & publicity and sales promotion. For
advertising, it has 2 ways for advertising our company. First way by use the internet
because of this is a cheapest way and can accessibility to target group for promote, update
and share information about the product. Second way is leaflet. For personal selling, our
company has staff that service mind and recommend our product and as a result
stimulating sales, and creating relationship. For public relations & publicity, it has
activities with customers for creating good image and crate relationship between our
company and customers. For sales promotion, in En-Gai bookstore & coffee corner is
special promotion for customer as follow as collect point, special day, and member book
club.

Organization management divides 6 departments following: First purchasing


manager will manage all of order product within En-Gai book store& coffee corner
Second accounting Manger will manage about financial and must have summary profit
and loss all the month in meeting. Third cashier will scan code of product that customer
want to buy and in addition, must summarize total sale each the day. Our Cashier should
have knowledge about products within En-Gai book store and coffee corner for making
customer’s satisfaction. Fourth cooking will mange about all of food within our business
and control quality of food which will be produced to customer. Fifth steward will be take
care customer and service mind. Finally housekeeping will be clear everything within En-
Gai book store and coffee corner.

For operation management, we will order from publishing because it is cheap and
discount, as well as if you can’t sale or sale less book, you can return to publishing within
3 month. Besides, coffee and bakery product that will be order within local because it
cheap and get quality product for the best our manufacturing. In addition, our company
has direct distribution channel because of this channel doesn’t intermediaries and cheaper
than other channel and as a result fast delivery.
The financial of En-Gai have showed the statements to support on decision
making. En-Gai could pay back within 3 years then make profit since we launch after the
first year. For the investment of business is 5,500,000 Baht by raising a loan. The invest
are separate into 2 groups to follows; land & building and equipments. So, En-Gai is
guarantee for every investor to invest with this business.

Risk of En-Gai book store & coffee corner can divide in two parts including:
internal and external. The internal factor can control by our business and separate in 5
types: The external factor risk can’t to control by our business and separates in 3 types
include: economic, social and technology. After that our business can reduce risk by
make the strategy for hold on the internal risk of business. Our service must to have the
standard service for customers satisfy and make customer’s loyalty. The products will be
improved and developed for make the differentiate products to attract more customers. In
the another hand, the external risk need to concern ,as well as to adapt our business to
have more suitable with the situation of social, environment and also economic. Like a
promotion to sale incentive by make the discount campaign.

In conclusion, En-Gai book store and coffee corner has a feasibility to invest in
Chiang Rai market, because in this market is interesting that can do the business which it
can gain profit and successful.
Appendix
Brochure
Questionnaire

1. Gender:
Male Female
2. Major..........................................................................
3. Occupation:
Student Teacher
Officer Others.........................................
4. How often you go to bookstore?
Everyday 1-2/week 3-4/week
1-2/month Never others ………………….
5. If you go to bookstore, would you like to choose kind of book?
Novel Cartoon Magazine
Textbook Computer Business
Other……………………………………..
6. How often do you buy book?
Everyday 1-2/week 3-4/week
1-2/month Never others ………………….
7. How much do you pay to the book per times?
100-500  501-1,000  More than 1,001 

8. How many books do you spent per times?


1-2 books 3-4 books More than 5 books
9. What is the reason to buy some book?
Price Satisfy Design
Content Others…………………………………
10. How often do you rent book?
Everyday 1-2/week 3-4/week
1-2/month Never others ………………….
11. How many books do you rent per times?
2-3 books 4-5 books 6-7 books
More than 8 books others ………………….

12. How often do you go to coffee café?


Everyday 1-2/week 3-4/week
1-2/month Never others ………………….
13. How many coffee cups do you drink per week?
3 cups 5 cups 7 cups
More than 8 cups
14. How often do you go to cake shop?
Everyday 1-2/week 3-4/week
1-2/month Never others ………………….
15. How many pieces of cake do you eat per week?
3 pieces 5 pieces 7 pieces
More than 8 pieces
16. How often do you go to internet café?
Everyday 1-2/week 3-4/week
1-2/month Never others ………………….
17. How many times do you use internet per hour?
1-2 hours 3-4 hours 5-6 hours
More than 6 hours
18. If the bookstore has several services such as rent books, buy books, bakery,
coffee and internet do you like it?
Yes No

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