1

2




Group Member



Healthy foods & Art Gallery

(Buffalo head)


1. Miss Waraporn Pumpuang ID: 4931203094 BA
2. Miss Ruethairat Na Muangyong ID: 4931207088 HIM
3. Mr. Salun saksophon ID: 5031207064 HIM
4. Miss Kamontip Pinij ID:5131207035 HIM
5. Miss Chanita Junket ID:5131207045 HIM
6. Miss Ratha Panichayanon ID: 5031205092 Tour


3



ACKNOWLEDGEMENT


We would like to express my sincere thanks to my teacher, Aj. Chaiyawat Thongintr for
him invaluable help and constant assist throughout the course of this project. We are most
grateful for him teaching and advice, not only the project methodologies but also many other
methodologies in life. We would not have achieved this far and this project would not have been
completed without all the support that we have always received from him.

In addition, we are grateful for the teachers of Project Feasibility Study and Evaluation
course, Aj. Chaiyawat Thongintr and others teacher for suggestions and all them help.

Finally, we most gratefully acknowledge our friends for all their support throughout the
period of this project.


Buffalo Head Group

4


Table of Contents

Chapter1
Introduction
1.1 Background and Significance of the Project………………………………….. 8
1.2 Project Objective ……………………………………………………………9
1.3 Benefits of Project………………………………………………………….. 9
1.4 Activities/Time Frame……………………………………………………… 10
Chapter 2
Industry Profile
2.1 Nature of Industry………………………………………………………… 11
2.1.1 History of Health Food Agriculture……………………………11-14
2.1.2 History of art galleries…………………………………………. 15
2.1.2.1 Types of galleries……………………………………… 16
2.1.2.2 History of Art museums and galleries in Thailand... 17-19
2.1.2.3 History of Art museums and galleries in the word… 20-27
2.2 Nature and situation of Industry……………………………………… 28-29
2.3 Market trend………………………………………………………………. 30
2.3.1 Market share……………………………………………………….31
2.4 Product/Service (in General)……………………………………………… 32
2.4.1 Healthy Food Menu…………………………………………....32-33
2.4.2 Service……………………………………………………………..34
2.5 Vision of the organization………………………………………………… 35
2.6 Mission……………………………………………………………………. 35
2.7 Business Strategy……………………………………………………………35
2.7.1 Corporate Level……………………………………………………35
2.7.2 Business Level……………………………………………………..36
2.7.3 Functional level................................................................................36


5


Chapter 3
Market Feasibility Study
3.1 Market Analysis ……………………………………………………………37
3.1.1 General Environment Analysis
3.1.2 Politic & Legal
3.1.3 Economic Factor…………………………………………………38
3.1.4 Social & Cultural Factor …………………………………..…39-42
3.2 Competitor Analysis …………………………………………………...… 42
3.2.1 Direct competitor ……………………………………………… 42
3.2.2 Indirect competitors ………………………………………… 43-45
3.2.3 Table compares type of class of restaurant………………………45
3.3 Customer analysis…………………………………………………………..46
3.4 Company Analysis …………………………………………………………47
3.4.1 Product positioning…………………………………………….....48
3.5 STP analysis ……………………………………………………………… 49
3.5.1 Segment ………………………………………………………… 49
3.5.1.1. Geographic Segmentation …………………………….49
3.5.1.2 Psychographic Segmentation ………………………….51
3.5.1.3 Behavioral and Benefit Segmentation………………… 52
3.5.2 Target……………………………………………………....… 53-53
3.5.2.1 The main target group………………………………. 54
3.5.2.2 The second target group ……………………….……… 54
3.5.3 Positioning…………………………………………………….… 55
3.6 Marketing Mix Strategy……………………………………………..…… 57
3.6.1 Product ……………………………………………….………….57
3.6.2 Price ………………………………………………………….… 58
3.6.3 Place…………………………………………………………..….58
3.6.4 Promotion…………………………………………………….… 58
3.6.5 People ……………………………………………………...….…59
3.6.6 Process ………………………………………………………..…59
3.6.7 Physical (evidence) ………………………………………..… ....59


6


3.7 Market Forecast……………………………………………………………...60
3.7.1 Figure1: year 1……………………………………………………..61
3.7.2 Figure1: year 2……………………………………………………..62
3.7.3 Figure1: year 3…………………………………………………… 63
3.7.4 Figure1: year 4…………………………………………………… 64
3.7.5 Figure1: year 5…………………………………………………… 65
3.8 Sale Forecast/ Profit Estimation…………………………………………… 66
Chapter 4
Technical Feasibility Study
4.1 Product characteristics……………………………………………………….71
4.1.1. Eat according to blood type……………………………………….71
4.1.1.1 Group O blood Set……………………………………….72
4.1.1.2 Group A blood Set………………………………………74
4.1.1.3 Group B blood Set……………………………………….76
4.1.1.4 Group AB blood Set……………………………………..79
4.2 The Location and Building………………………………………………… 83
4.2.1 Land……………………………………………………………… 83
4.2.1.1 Map…………………………………………………… 83
4.2.2 Building……………………………………………………84
4.3 Dimension of Restaurant…………………………………………….…… 85
4.3.1 Restaurant………………………………………………………….88
4.3.2 Office………………………………………………………………91
4.3.3 Kitchen…………………………………………………………….93
4.3.4 Relax Zone………………………………………………………..103
4.3.5 Storeroom………………………………………………………...104
4.3.6 Art gallery ………………………………………………………106
4.3.7 Toilet……………………………………………………………..106
4.3.8 Cleaning Room………………………………………………… 108
4.4 Pre Operating Cost…………………………………………………..……..110
4.4.1 Cost of request electric………………………………………..…110
4.4.2 Cost of Commercial Registration…………………………..……110
4.5 Cost of investment………………………………………………………...110
4.5.1 Pre operating expense……………………………………………111
7


4.5.2 Cost of Raw Materials……………………………………………112
4.5.3 Direct labor cost ………………………………………………….112
4.6 Depreciation……………………………………………………..…… 112-112
4.7 Administration analysis………………………………………………….…
4.7.1 Human resource…………………………………………………
4.7.2 Job Description…………………………………………………
4.8 Supplier…………………………………………………
4.8.1 Product of the Royal Project Foundation Vegetables Annual
Chapter 5
Financial Analysis
5.1 Income statement…………………………………………………
5.2 Balance sheet…………………………………………………
5.3 Cash flow…………………………………………………
5.4 Loan…………………………………………………
Chapter6
Risk Management
6.1 Strategic
6.2 Operational
6.2.1 Risk of buying process
6.2.2 Risk of Transportation of material
6.2.3 Risk of damage of material – Rotten
6.2.3.1 Storage of Raw Materials
6.2.3.2 Hygiene
6.2.4 Risk of service
6.3 Compliance
6.3.1 Risk of health and safety of employee
6.4 External risk
6.4.1 Environmental
6.1.1.1Risk of fire
6.4.1.2 Risk of earthquake
6.4.2 Economic
6.4.3 Competitive

8


6.5 Financial Risk
6.5.1 Financial risk in our business
Chapter 7
Conclusion







9


Chapter 1: Introduction



Healthy foods & Art Gallery




1.1 Background and Significance of the Project

Our project business is restaurant style art gallery that blends together. It focus on
healthy, nutritious and art which is provide unique of store. Our store will be located in Chiang
Rai, North of Thailand which is the travel province. So, we forecast that can make our
business growth and more profit from local people and tourists in every season.
According to Chiang Rai is the province of tourism, in each year has a group of tourist,
Thai people and foreigners to visit especially in the winter season. It has a nice place to visit
and it popular about art because many famous artists are from Chiang Rai. And the way to mix
restaurant and art gallery together is high unique and never has before. We realize that in
Chiang Rai have a few healthy foods and the famous healthy foods is faraway from the city.
From now the tourism situation in Chiang Rai are poised for growth decreased slightly of 8
percent. Anyway, amount of tourist and people in area need to consume foods so we forecast
10


the business about restaurant will growth up in high season. And nowadays most people turn
to a more self-interested health, according to the rapid growth sales of food supplements. From
statistics from the Ministry of Health found that the Thai people with chronic illnesses, more
chronic diseases commonly found in Thailand, including heart disease, high blood pressure,
diabetes and cancer. The data from year 2546 to year 2551 will see that the attack rate of the
Thai people caused by such diseases increases in every year (http://bps.ops.moph.go.th/E-
book/mapaunutin/index.html#Topic6). And Chiang Rai has plenty of air, soil or water
resources and favorable for growing organic vegetables. Therefore, our project focuses on
healthy foods for local people and tourists, both Thais and foreigners. Combined with the art
gallery atmosphere to customers in addition to healthy foods, there is mental health also.

1.2 Project Objective
1. To study the market demand of healthy food restaurant that consumption will be
increase or decrease in the future.
2. To study feasible of the project that mix and match restaurant and art gallery together
in Chiang Rai.
3. To know customer behavior who interest and care about healthy.
4. To analysis the market and budget for establish this project. And profit of this project.

1.3 Benefits of Project
1. Understand how to do and develop our plan for use in the future.
2. Understand the restaurant’s market in Chiang Rai and analyze the target group of
project.
3. Know the possibility of investment business restaurant mix art gallery in Chiang Rai.
4. Know the way to solve a problem or avoid when bad situation occur.

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1.4 Activities/Time Frame
This is summarizes the project planning with respect to scheduling of activities, project
milestone meetings, deliverables, and project reports. The project has started in November 2010
and it will go on for 4 months.


Activities
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-Group Matching for Project oriented- Based
Learning (PoPBL)

- Introduction to studying by project oriented.
- project Feasibility study and Evaluation
process

-Group Establishing
Identify Stated of Project
Introduction to Market

-STP
-4P
-5 Cs for E- marketing
-Marketing Activities

-Investment Analysis
-Types of Business
-Operations Analysis

-Administration and Analysis
- Cost Structure

Profit Loss Statement
Balance Sheet
ROE
IRR NPV

Risk from Management /Operations
Clean Up Project
Project Evaluation Technique
Group Presentation
12


Chapter 2


Industry Profile
2.1 Nature of Industry

2.1.1 History of Health Food Agriculture
During recent years, health scares, rampant obesity, and the spread of disease throughout the
world have prompted a growing interest in the organic farming industry. While certainly no true
competitor to conventional agriculture (total U.S. sales of organic food in 2003 amounted to only
a third of the advertising money spent by conventional food firms in the same year), organically
grown health food has created a solid niche for itself in the food market (Fromartz 2006). Indeed,
with the growth of farmers markets and an increased concern over the effects of artificial
fertilizers and pesticides, organic food is beginning to make a serious bid for control of the food
industry. However, in its early years, organically grown health food was only a fairly obscure,
radical segment of the market.
From Agrarianism to Industrialization
Organic farming and the production of all-natural health food are not new phenomena. For
millennia, before the invention of chemical fertilizers and pesticides, farmers produced crops for
sustenance and profit using only natural means. To enrich the soil, farmers used a combination
of animal manure and crop variation. In America, it was the vision of early president Thomas
Jefferson that this pastoral, agrarian type of lifestyle would last forever, with every citizen
owning his own small piece of land to work and till (Fromartz 2006). However, as the number of
small, agrarian farms declined and large-scale commercial farming became increasingly more
13


ubiquitous in the late nineteenth century, farmers found that it was no longer lucrative to produce
food using entirely natural means. Aggressive farming had exhausted the soil throughout the
eastern region of the United States, and the westward expansion was rapidly eating up viable
chunks of land on the frontier. Consequently, commercial farmers were forced to consider other
means of fertilizing the soil for adequate crop production. This need naturally led to the advent
of chemical fertilizers.
Chemical fertilizers were first suggested by the German chemist Justus von Liebig in
1840. Liebig argued that it was only the minerals in animal manure that were fertilizing the soil;
thus, chemical substitutes of nitrogen, potassium, and phosphorous could perform the function
just as well (Fromartz, 2006). By the twentieth century, Liebig’s ideas had caught on, enabling
farmers to plant the same crops on the same soil year after year, and with less labor. Synthetic
fertilizers were so successful at maximizing profits and decreasing costs that it was only a matter
of time before farmers turned to chemical treatments for pest control as well. During the early
decades of the century, commercial farming and synthetic chemicals had entered into a love
affair that has yet to be broken.
Organic Farmers React
It was not long after the introduction of chemical fertilizers and pesticides that health-
conscious farmers and ecologists began to react to this new method of agriculture. By the 1920s,
a strong organic farming movement had begun in Great Britain, and it quickly spread throughout
several countries in the world. The organic farming movement was first conceived of by the
British agricultural scientist Sir Albert Howard, commonly known as the father of organic
farming (Fromartz, 2006). Howard had spent several years in India, studying the agricultural
methods of the local population, and was aghast at the heavy use of chemical fertilizers in his
native England. While in India, he noticed that the local farmers were able to produce a surplus
of food every year by using natural animal compost, and the animals fed with this food were
much healthier than those he observed in England. Based upon his observations in both India
and Britain, Howard postulated that healthy soil, nurtured with natural compost, would bring
about healthier, more vigorous plants, stronger animals, and more nutritious food for everyone
involved. His theory would later become the basis of the organic farming and health food
method.
14


Howard’s ideas of more naturalistic farming quickly spread throughout Europe in the early
1920s. In Germany, Rudolph Steiner built upon Howard’s theories to create the first
comprehensive organic farming method, biodynamic agriculture. Biodynamic agriculture
emphasized the cyclical nature of healthy farming, wherein healthy animals relied upon healthy
food, healthy food relied upon healthy soil, and healthy soil relied upon healthy animals (for
nutritious compost) (Fromartz 2006). According to Steiner, it was the farmer’s role to guide and
balance this cyclical process. The movement gradually took off among organic farmers and
began to develop its own cosmology. Biodynamic farmers looked toward lunar and planetary
calendars to determine the most auspicious time for planting and used a variety of superstitious
methods in the preparation of their compost. While many modern biodynamic farmers do not
always follow the method’s cosmology religiously, they do continue to use careful observation
of ecological systems, along with properly prepared compost, to promote healthy plants and
animals.
In the years prior to World War II, organic farming also found proponents in the United
States. In 1907, Franklin H. King, a retired government worker in the Department of
Agriculture, traveled throughout China to observe the agricultural methods of the local
population (Fromartz, 2006). Disgusted by the use of chemical fertilizers and pesticides in
America, King found that Chinese peasants had been able to maintain fertile soil for thousands
of years by using natural manure compost and rotating crops regularly. By 1938, even the U.S.
government had been forced to take some notice of the problematic nature of conventional
farming methods when topsoil began to blow off farms throughout the Great Plains region,
leaving thousands of farmers destitute without the ability to plant their crops. In the early 1940s,
J. I. Rodale, a Pennsylvanian farmer and magazine publisher, had also begun to notice the
depleted nutrition of American agriculture. Building upon Howard’s work, Rodale began
experimenting with organic farming methods on his own farm. He then outlined his methods and
began publishing them in his magazine Organic Gardening, which served to spark an organic
farming movement throughout the United States during the 1940s and 1950s (Fromartz 2006).
Post-World War II Organic Farming
At the end of World War II, wartime technological advances in chemicals brought about
even more widespread use of synthetic fertilizers and pesticides in agriculture. Ammonium
nitrate, a chemical used to create munitions during the war, became an inexpensive source of
nitrogen for fertilizers, while the newly developed pesticide DDT was widely used throughout
15


American farms (Dunn-Georgiou 2002). This rise in chemical treatments greatly worried organic
farmers in the post-war era. Rodale continued to spread the word about the benefits of organic
farming and health food in his magazine, and his theories began to catch on with the baby
boomer generation in the 1960s. The publication of Rachel Carson’s influential book Silent
Spring in 1962 also served to spark more interest in organic food production, as the harmful
results of DDT became ever more evident (Dunn-Georgiou 2002). By the late 1960s, the
counterculture in the United States had embraced organic farming, and small, cooperative farms
had sprung up all across the country.
As the organic farming movement entered the 1970s, greater overall concern about the
environment generated even more interest in healthy farming methods. The differences between
organically grown and conventionally grown food had become clearer, and proponents of
organic health food focused their attention on purchasing only locally grown crops. This
movement engendered a huge increase in local farmers markets during the 1970s. Worldwide
interest in organic farming also led to the creation of the International Federation of Organic
Agriculture Movements in 1972, which served to increase the distribution and exchange of
information about organic farming methods throughout the world (Fromartz 2006). More and
more interest in organic farming and the food produced from it in the 1980s also led to the
Organic Foods Production Act of 1990. This act, the first law to create any sort of government
regulation for organic agriculture, defines which food items may be labeled “organic,” based
upon the jurisdiction of the U.S. Department of Agriculture.
Today, the retail market for organically produced food is growing at a rate of 20% annually
(Fromartz 2006). Increased concern about the link between chemical food treatments and a
number of health problems has been largely responsible for this rapid growth. While organic
food producers are certainly ecstatic about the growth of the industry, increased consumer
demand for organic food creates somewhat of a dissonance between the small-scale farming
ideals of the original organic farmers and the large-scale production needs of modern organic
farmers. As consumers continue to demand the more healthful food products of organic
agriculture, only time will tell how the organic farming movement will respond. In the end,
organic farming will likely succeed only if it stays true to its founders’ original ideals of healthy
soil, healthy animals, and healthy food. (www.randomhistory.com )

16


2.1.2 History of art galleries

An art gallery is usually a building where artworks can be viewed. Such artworks
include sculpture, illustration, ceramic art and paintings. Sometimes artworks are also sold in art
galleries

The first art gallery was the Lourve, which is actually an art museum. The Lourve was
established in Paris, France, in 1793. It was there that, after the French Revolution, the people
were finally able to view the royal national treasures. Thus began the practice of allowing
common people to view fine art as a part of their education in culture. Sir John Soane designed
the architectural art gallery form when in 1817; he created the Dulwich Picture Gallery. The
building Soane designed was created large quantities of wall space and specialized lighting, to
show off artworks to their best advantage. The late 19th century saw a boom in the building of
public art galleries in Europe an America, being an essential cultural feature of larger cities. Art
galleries were built alongside museums and public libraries as part of the municipal drive for
literacy and public education. Twentieth century art galleries, like the Guggenheim, are art forms
architecturally in themselves. This creates a controversy over whether the buildings are in
competition with the art inside them. Some of the great museums of the world include the
Louvre, Metropolitan Museum, and MoMA, Amsterdam: Rijksmuseum, Atlanta: High Museum
of Art, Art Institute of Chicago, Edinburgh: National Gallery of Scotland, London: National
Gallery, National Portrait Gallery, Tate Gallery, Victoria and Albert Museum, British Museum,
Dulwich Picture Gallery, Museo del Prado in Madrid, and in New York The Guggenheim,
Metropolitan Museum of Art, and the Museum of Modern Art.

About Art Gallery
An art gallery or art museum is a building or space for the exhibition of art, usually
visual art. Museums can be public or private, but what distinguishes a museum is the ownership
of a collection. Paintings are the most commonly displayed art objects; however, sculpture,
decorative arts, furniture, textiles, costume, drawings, pastels, watercolors, collages, prints,
artists' books, photographs, and installation art are also regularly shown. Although primarily
concerned with providing a space to show works of visual art, art galleries are sometimes used to
host other artistic activities, such as performance art, music concerts, or poetry readings.

17


2.1.2.1 Types of galleries
• Galleries in museums
The rooms in museums where art is displayed for the public
are often referred to as galleries as well, with a room dedicated to
Ancient Egyptian art often being called the Egyptian Gallery, for
example.

• Contemporary art gallery
The term contemporary art gallery refers usually to a
privately owned for-profit commercial gallery. These
galleries are often found clustered together in large urban
centers. Smaller cities are usually home to at least one
gallery, but they may also be found in towns or villages, and
remote areas where artists congregate, e.g. the Taos art
colony and St Ives, Cornwall. Contemporary art galleries are usually open to the general
public without charge;
However, some are semi-private. They usually profit by taking a portion of art sales; from 25%
to 50% is typical. There are also many non-profit or collective galleries. Some galleries in cities
like Tokyo charge the artists a flat rate per day, though this is considered distasteful in some
international art markets. Galleries often hang solo shows. Curators often create group shows
that say something about a certain theme, trend in art, or group of associated artists. Galleries
sometimes choose to represent artists exclusively, giving them the opportunity to show regularly.
• Online galleries
For people who want to offer your art for other people to see that you do not find a place to
present your work and you can spread throughout the world.

• Vanity galleries

A vanity gallery is an art gallery that charges fees from artists
in order to show their work, much like a vanity press does for
authors. The shows are not legitimately curated and will
frequently or usually include as many artists as possible. Most
art professionals are able to identify them on an artist's resume
18


2.1.3 History of Art museums and galleries in Thailand

Bangkok Art and Culture Centre

The idea of having an art centre for the general public has been under consideration for
sometime amidst the lack of support for the arts from the state. Successive governments have
been blind to the importance of intellectual development and creativity in the national
development policy. This need became a rallying cry for the Thai Artists’ Network in their
campaign for the building a contemporary art centre, to be current with international trends and
fulfilling the national pride, and to provide a place for art and cultural learning in the context of
the advancing material culture. The art centre for people should be supported by government as a
non-profit public entity. Building an art centre is akin to building an ‘infrastructure for the brain’
In other words, it is providing the 'software' development to match that of the 'hardware'.
Building an art centre at the chosen area of the Pathumwan Junction makes sense: it is an area
much frequented by youths, and the art centre has the potential to attract young people to
participate in art and cultural activities, to learn and express themselves, at the same time
becoming part of their recreational pursuits
The art centre project began in 1995 when Dr.Bhichit Rattakul, the Bangkok
Governor agreed to the Jubilee Art Celebration Committee that the Bangkok Metropolitan
Administration would build the “Bangkok Contemporary Art Centre” at the Pathumwan junction
with the cooperation of both parties. However, the project was suspended when Bangkok elected
a new governor in 2001. The project was reconsidered to become a commercial retail space with
the investment coming from private investors. Artists and many cultural organizations, and the
press protested against the change.








(http://www.bacc.or.th/history/background)

19


The National Museum Bangkok







The history of the National Museum Bangkok dates back to 1874 when His Majesty,
King Rama V opened the first public "museum" to exhibit the royal collection of King Rama IV,
and other objects of general interest, at the Concordia Pavilion inside the Brand Palace. Later,
the Museum was transferred to its present site, the "Wang Na", or "Palace to the Front" which
had been the palace of the Prince Successor. In 1926, it was named the "Bangkok Museum" and
subsequently developed into the National Museum Bangkok, when it came under the direction of
the Department of Fine Arts in 1934. His Majesty the King Presided over the opening ceremony
of the South Wing Buiding (The Mahasurasinghanat Building) and the North Wing Building
(The Praphatphiphitaphan Building) on 25 May,1967. His majesty King Prajadhidpok (Rama
VII) presides over the opening ceremony of the National Museum Bangkok in 1926.


20


The Exhibition Galleries in the National Museum Bangkok

The National Museum Bangkok currently houses three permanent exhibition galleries:
1. The Thai History Gallery : located in the front of the Siwamokhaphiman Hall, a
Ceremonial building
2. The Archaeological and Art History Collections: which are divided in two
parts
(i) The Prehistory Gallery, located in the back of the Siwanmokhaphiman Hall, and
Gallery No. S6 on the upper floor of the South Wing Building.
(ii) The Art History Gallery, located in the North Wing Building, which displays
sculptures and exhibits from the Dvaravati, Srivijaya and Lopburi periods, (before 1257 AD) up
to the Bangkok period (1782)
3. The Decorative Arts and Ethnological Collection: This is displayed in the old central
palace buildings. This collection contains a variety of artistic, cultural and ethnographic exhibits
such as gold treasures and precious stones, mother of pearl inlay, royal emblems and insignia,
costumes and textiles, ceramics, carved ivory, old royal transportation, old weapons and musical
instruments.
(http://www.thailandmuseum.com/thaimuseum_eng/bangkok/exhibition.htm)

Thai Human Imagery Museum

The born from the inspiration of a group of artists that by Aj. Doungkong Pittayakornsin
plan to create Thai wax model follow wax of Madame Tussauds in England, but not good and
have many problems because Thailand is tropical and humid, so it make problem for create wax.
Therefore, Aj. Doungkong and partisans thinks and modify that bring many materials to use.
Finally, they find that use of fiberglass can solve many problems that arise with the wax, because
fiberglass is an enduring feature, feel soft and beautiful, and then they created a wax fiberglass
of Luang Poo Toh Wat Pradu Chimpli as the first of wax sculpture. Later, they create many wax
sculpture onward to in 2533 is open for visit officially.
The Thai Human Imagery Museum is a wax museum located in Nakhon Pathom
Province, Thailand. Due to the tropical climate of Thailand the figures are made of fibreglass
instead of the traditional wax. Exhibits include Thai historical figures, including kings of the
Chakri Dynasty, displays of Thai culture and traditions, and famous fictional characters,
including those from Sunthorn Phu's epic poem, Phra Abhai Mani
21








(http://www.moohin.com/trips/nakhonpathom/model/)

2.1.4 History of Art museums and galleries in the word

In Asia
National Museum of the Philippines

The building was originally designed as the public
library by Ralph Harrington Doane, the American consulting
architect of the Bureau of Public Works, and his assistant
Antonio Toledo. Construction began in 1918 but was
suspended several times because of lack of funds. When it
was decided that the building should be used by the
Legislature, the revisions of the plans was entrusted to Juan Arellano, then supervising architect
of the Bureau. The building was inaugurated on 16 July 1926, and by then had cost four million
pesos. The building was part of Daniel Burnham's plan for the development of Manila. Upon its
completion, the second, third, and fourth floors were occupied by the Senate and House of
Representatives while the ground floor was occupied by the National Library. The 1934
Constitutional Convention was held in this building. On its front steps Manuel L. Quezon was
sworn in as President of the Commonwealth.
The Legislative Building was a casualty during the bombing and shelling of Manila in
1945. It was reconstructed in 1946 following the original plans but with some revisions, such as
the replacement of flat pilasters of the stately rounded engaged columns. In mid-1996, the Senate
of the Philippines moved out of the building. In 2003, renovation started to transform it into
National Art Gallery of the national Museum.

(http://www.nationalmuseum.gov.ph/National%20Museum/National%20Art%20Gallery%20His
tory.html)
22


Tokyo National Museum

The museum came into being in 1872, when the
first exhibition was held by the Museum Department of
the Ministry of Education at the Taiseiden Hall. This
marked the inauguration of the first museum in Japan.
Soon after the opening, the museum moved to
Uchiyamashita-cho (present Uchisaiwai-cho), then in
1882 moved again to the Ueno Park, where it stands today. Since its establishment, the museum
has experienced major challenges such as the Great Kanto Earthquake in 1923, and a temporary
closing in 1945, during World War II. In more than the 120 years of its history, the museum has
gone under much evolution and transformation through organizational reforms and
administrative change. The museum went through several name changes, being called the
Imperial Museum in 1886 and the Tokyo Imperial Household Museum in 1900, until it was
given its present title in 1947.
(http://www.tnm.go.jp/en/servlet/Con?pageId=X00&processId=00)

In Europe
Acropolis Museum

The first museum was on the Acropolis; it was
completed in 1874 and underwent a moderate
expansion in the 1950s. However, successive
excavations on the Acropolis uncovered many new
artifacts which significantly exceeded its original
capacity. An additional motivation for the
construction of a new museum was that in the past,
when Greece made requests for the return of the Parthenon Marbles from the United Kingdom,
to which they had been carried away, it was suggested by some British officials that Greece had
no suitable location where they could be displayed. Creation of a gallery for the display of the
Parthenon Marbles has been key to all recent proposals for the design of a new museum.
(http://en.wikipedia.org/wiki/New_Acropolis_Museum#History)

23


National Museum of Rome


The National Museum of Rome (Museo
Nazionale Romano in Italian) is a set of museums in
Rome, Italy, split among various branches across the
city. It was founded in 1889 and inaugurated in 1890,
with the aim of collecting antiquities from between the
5th century BC to the 3rd century AD.Its first
collection was formed from the archeological collections of the Museo Kircheriano, a collection
assembled by the antiquarian Athanasius Kircher, soon supplemented by the numerous new
discoveries in Rome during the expansive city-planning after it became the capital of the new
Kingdom of Italy. This was initially meant to be displayed in a 'Museo Tiberino' (never realised),
but in 1901 the State granted the institution the Villa Ludovisi and the important national
collection of ancient sculptures. Its base was established in the 16th century cloister built by
Michelangelo off the baths of Diocletian, still its main base. These buildings' adaptation to their
new purpose began for the 1911 Exposition and completed in the 1930s.
(http://en.wikipedia.org/wiki/National_Museum_of_Rome#History_of_the_building)

In United State
National Gallery of Art
The National Gallery of Art was created in 1937 for the people of the United States of
America by a joint resolution of Congress, accepting the gift of financier and art collector
Andrew W. Mellon. During the 1920s, Mr. Mellon began collecting with the intention of
forming a gallery of art for the nation in Washington. In 1937, the year of his death, he promised
his collection to the United States. Funds for the construction of the West Building were
provided by The A. W. Mellon Educational and Charitable Trust. On March 17, 1941, President
Franklin D. Roosevelt accepted the completed building and the collections on behalf of the
people of the United States of America. The paintings and works of sculpture given by Andrew
Mellon have formed a nucleus of high quality around which the collections have grown. Mr.
Mellon's hope that the newly created National Gallery would attract gifts from other collectors
was soon realized in the form of major donations of art from Samuel H. Kress, Rush H. Kress,
24


Joseph Widener, Chester Dale, Ailsa Mellon Bruce, Lessing J. Rosenwald, and Edgar William
and Bernice Chrysler Garbisch as well as individual gifts from hundreds of other donors.
The Gallery's East Building, located on land set aside in the original Congressional
resolution, was opened in 1978. It accommodates the Gallery's growing collections and
expanded exhibition schedule and houses an advanced research center, administrative offices, a
great library, and a burgeoning collection of drawings and prints. The building was accepted for
the nation on June 1, 1978, by President Jimmy Carter. Funds for construction were given by
Paul Mellon and the late Ailsa Mellon Bruce, the son and daughter of the founder, and by The
Andrew W. Mellon Foundation. On May 23, 1999 the Gallery opened an outdoor sculpture
garden designed to offer year-round enjoyment to the public. Located in the 6.1-acre block
adjacent to the West Building at 7th Street and Constitution Avenue, N.W., the garden provides
an informal, yet elegant setting for works of modern and contemporary sculpture.
The Collectors Committee, an advisory group of private citizens, has made it possible to
acquire paintings and sculpture of the twentieth century. Key works of art have also come to the
Gallery through the Patrons' Permanent Fund. In addition, members of the Circle of the National
Gallery of Art have provided funds for many special programs and projects. The Sculpture
Garden is a gift to the nation from The Morris and Gwendolyn Cafritz Foundation.



(http://en.wikipedia.org/wiki/National_Gallery_of_Art#History)
(http://www.nga.gov/ginfo/aboutnga.shtm)


25


Corcoran Gallery of Art






The Corcoran Gallery of Art stands as a major center of American art, both historic and
contemporary. Founded “for the purpose of encouraging American Genius,” the Corcoran’s
extensive collection of 18th, 19th, and 20th century American art represents most significant
American artists. The Corcoran possesses a fine collection of European art as well. While
continuing its efforts to represent historic American works, the gallery also encourages modern
European and American artists by showing and purchasing their work, paying particular
attention to artists in the Washington area.
(http://www.corcoran.org/onview/index.php)

In Oceania
Ballarat Fine Art Gallery
Founded in 1884, the Art Gallery of Ballarat is the oldest regional art gallery in Australia
and was the first to be built outside a capital city in the overseas dominions of the British
Empire. The Gallery is the oldest and largest regional gallery in the country, housed in a
heritage-listed building which is one of the oldest purpose-built galleries in the country. The
original building at 40 Lydiard Street North, which is still the core of the Gallery, was opened by
Alfred Deakin on Friday 13 June 1890, having taken three years to construct. In Ballarat, the
1880s witnessed building on a grand scale in the centre of the city. It was home to many citizens
whose background and inclinations led them to the view that an art gallery was an essential
element of a civilised and modern city. Of these, the most important was undoubtedly James
Oddie. Having come to Ballarat as a digger, Oddie made a fortune as a real estate agent and
subsequently as a banker. He had liberal attitudes both in terms of politics and culture and was a
firm believer in the potential of people to lift themselves up through hard work and education.
He saw an art gallery as a way for his fellow citizens to look beyond their everyday lives and be
inspired and edified by the Fine Arts.
In 1885 Oddie gave the new Gallery a painting he had commissioned from noted artist
Eugene von Guerard, showing Ballarat in its early days as a tent city. This painting, 'Old Ballarat
26


as it was in the summer of 1853/54' is still at the heart of the Gallery's collection. The Gallery
holds an exceptional collection, built up lovingly, intelligently and often with inspiration over
120 years. An important factor in the growth was the George Crouch Prize for contemporary art,
which ran from 1927 till the 1970s. Established by Federal MP Richard Crouch, a native of
Ballarat and son of an early pioneer, as an acquisitive art prize in memory of his father, the
Crouch Prize was for many years one of the most prestigious art prizes in the country. It ensured
that the Gallery continued to build its collection of Australian art at a time when any other
regional galleries were suffering from a lack of energy and investment. Crouch also established a
prize for watercolours in memory of his sister Minnie and gave the Gallery his remarkable
collection of medieval manuscripts and early printed books, the only Australian holding of such
items outside the capital cities.
In 1979, the Gallery Association gave the building and collection to the Ballaarat City
Council, which undertook to operate the Gallery for the benefit of the Ballarat community and
visitors. The Association kept a stake in the ownership of the collection and has continued to
have close involvement many aspects of the life of the Gallery. The period of the early 1970s
also saw the Gallery start to take seriously its custodianship of the original flag from the 1854
Eureka Stockade. This unique and beautiful relic, which had been held by the Gallery since
1895, underwent conservation works and was put on permanent display in 1973. Serious
attention has been given to the acquisition of works of art that help to interpret the story of
Eureka. The focus of the Collection is to present the history of Australian Art to the current time
through paintings and works on paper with selections of sculpture and decorative arts, also
looking closely at the work of regional artists and works depicting the growth of Ballarat. Recent
purchases and donations have expanded on the holdings of modern Australian sculpture and
opened up a new vista of collecting - the art of the indigenous peoples of Australia's Top End.
The Gallery building has changed and evolved in response over the years to the
expansion of the collection and reflecting the place the gallery has had in Ballarat's cultural life.
The first addition to the 1890 building came in the 1920s, with the addition of two large gallery
rooms on the upper level. In 1987 the City of Ballaarat expanded the Gallery into the Bones
Building, a group of shops adjoining the existing building in Lydiard Street. The latest expansion
came as part of the 2001 Centenary of Federation, when the Gallery building was extended
through to Camp Street as part of the Camp Street arts precinct, which also includes the
University of Ballarat Arts Academy and Alfred Deakin Place. The Art Gallery of Ballarat is one
of Australia's great art galleries. It remains at the heart of Ballarat's cultural life and offers
27


residents and visitors a vigorous and exciting program of exhibitions, as well as providing an
opportunity to walk through the entire span of Australia's art history.






(http://en.wikipedia.org/wiki/Ballarat_Fine_Art_Gallery)
(http://www.artgalleryofballarat.com.au/home.aspx)

Art Gallery of Western Australia
The Art Gallery, founded on 31 July 1895, was opened by Sir Alexander Onslow. The
foundation stone for the Beaufort Street wing of the Museum and Gallery was laid on 24 July
1908 by HRH the Duke of Cornwall and York (later King George V). The Art Gallery Act 1959
gave control of the Western Australian Art Gallery to a Board of Trustees appointed by the
Governor of Western Australia. This ended a joint institution known collectively as the Public
Gallery, Museum and Art Gallery. In 1978 the Gallery was renamed the Art Gallery of Western
Australia and a new building, designed by architect Charles Sierakowski, opened on 2 October
1979.
The main gallery is a unique modernist building, designed around 120 degree angles and
modular wall lengths of 7, 14 and 21 metres. Its central features are a cast concrete spiral
staircase and vistas between and across the nine gallery spaces that use the 120 degree angles to
stimulate peripheral vision. The building was inspired by the pavilions and courtyards of the
Museum of Anthropology in Mexico City.

The Centenary Galleries
Formerly the Perth Police Courts, the building was restored and opened in 1995 to house
historical art, featuring displays of many of the State Art Collection’s 19th and 20th century
paintings and decorative arts. Built during the Gold Rush, the building it reflects a late
nineteenth century interpretation of the French Regency style, incorporating a mansard roof,
which was unusual in Perth architecture of the period. Western Australian materials were used
extensively during the building's original construction. The façades of this Heritage listed
building feature Donnybrook stone; all flooring and interior furnishings highlight the use of local
28


jarrah and locally manufactured stained glass feature panels together with the retained pressed
metal ceilings combine to create an ambience of a by-gone era. A court room and its holding
cells have been retained, and can be viewed by visitors to the Gallery.

.http://www.artgallery.wa.gov.au/exhibitions/pastex.asp )
.http://www.artgallery.wa.gov.au/collections/index.asp·

29


2.2 Nature and situation of Industry
Nowadays most Thai people are weaker than before as, because they eat unhealthy food
including any junk food such as Hamburger, Donut which full of fat and Thai Government are
interested in the healthy food and promoted it as advertising on television or notice board but it
is not interesting for them. They sill addict these unhealthy foods and make them are unhealthy
previously. Our company thinks to solve this problem so we think to produce a product which
everybody likes to test it and love it especially people who are love healthy. It is healthy food
and those are made by Thai herbs such as ginger, galingale, lemongrass, mint etc. They are easy
to find in Thailand.
According to Chiang Rai vision, Chiang Rai capital of Lanna it is a central of travel
country. There is increase percentage of visitors 12.5% per year, income from tourist increase
7.5% per year and number of tourist sites have been developed and get a standardized 5 places
per year.

Indicator Objective 2010-
2013
2010 2011 2012 2013
percentage of visitors 12.5% / year 5 10 15 20
Percentage of income from tourist 7.5% / year 3 6 9 12
number of tourist sites have been
developed and get a standardized
5 places / year 5 5 5 5
Figure: percentage of indicators of Chiang Rai
(Source: http://www.cots.go.th/cr_develop.php)

Visitors
2006 2007 2008 2009
Thai people 1,043,161 1,135,659 1,339,190 1,430,375
Foreigner 289,357 300,776 402,056 249,873
Total 1,332,518 1,436,435 1,741,246 1,680,248
Figure: Number of visitors in Chiang Rai



30


Income (Baht)
2006 2007 2008 2009
Thai people 7,012.43 7,462.35 7,770.31 6,603.43
Foreigner 2,361.77 2,356.60 2,863.61 2,801.21
Total 9,374.20 9,818.95 10,633.92 9,404.64
Figure: Income from tourist in Chiang Rai

And our business relates with healthy food, we have to
concern about people healthy that is the most importance of the
eating. From public health agencies find this year 2010 in
Thailand has people die from diabetes around 7,019 or 19
person per day and for the least 10 years Thai people were
staying in the hospital under the Ministry of Health with diabetes to 558,156 times, or 1,529
times a day. The second survey of health status of Thai people, found prevalence rates of
diabetes in adults increased from 4.4 percent to 6.9 percent expected over 15 years of age not
less than 3 million people are faced with diabetes. From the data of Chiang Rai Health Office the
year 2010 found the death rate of diabetes was 6.59 per hundred thousand populations.2692.63
diabetes rates per hundred thousand populations.
(http://region3.prd.go.th/ct/news/viewnews.php?ID=101109144337)

For those of us that struggle with a few extra pounds, there is really good news: healthy food
menu, vegetable and herbs juice and fruit smoothies are good for customers this is true on many
levels:
1. Low Glycerin Index
2. Minerals, calcium, beta-carotene and vitamins in vegetable juice and fruit smoothies
3. Usefulness from the herbs.
4. Protect your health from disease by Herbs menu.
5. Maintain your skin by vegetable and fruit.
Moreover, Meal Spa Company, name of us, consists of Spa and Food. “Meal” means food
and “Spa” means health land because the local serve about health. In term of hospitality the
word is a town in Belgium which signifies a health resort associated with a mineral water spring.
So when we combine Meal and Spa that it is healthy food menu.

31


2.3 Market trend
Preparations of study data from the direction of the global healthy food market by the
Food Institute, found that the total market value of the trend likely continued growing. If looking
backward growth since 2549 through the year 2556 as the market growth rate is as high as
200.50%. Thailand's market from study of the Food Institute, Indicate that the market value in
the past of Thailand only 2,000 million due to the health food market is a new issue of most
consumers. And much of consumer behavior has focused on the delicious taste over health
issues. However, the trend of increased awareness in Thai society began to focus on looks,
influence consumers want to have good looking to gain social acceptance. Then looking for a
product that allows itself always looks good. Even in this life time with a rush, so there is no
chance to complete the dietary needs of the body. Including the less time to exercise, so healthy
food rely on the added role more importance as with the current world market.
(http://ksmecare.wordpress.com/2009/09/15/food/)
Fast Food market size is around 12,000 million with a market in the field more than 300
stores. Although, home buying package food or delivery food are increases rapidly growing
market includes a variety of food available to choose from. The expected market size estimates
from Par this business was a market size of approximately 1,300 million Baht. Marketing Self
Services include food center. The market sizes are interest annual value of not less than 3,500
million Baht. For, street food by market is expectations that the size distribution is the equivalent
of 55,000 million baht per year. The expectations measure by the sales of each company in food
market, and expectations of consumers in each type of food. In another hand, restaurant are
considered to a generally restaurants. There is market size up to 500,000 million baht per year.
To measured by observing the type of restaurant there. Such as; Suki Yaki restaurants, their
markets can achieve their gold more than 2,000 million baht per year. Addition to; Thai
restaurant within high standards level, there totaling are 1,000 million baht per year. The
potential to investment of Thai food market are growing very fast. However, Supermarket
market size are 900,000 million baht, And including to non-food market are less than 50,000
million baht per year.




2.3.1 Market share

Food Market
Fast food
Take away home
Self Services
Street Food
Restaurant
Supermarket
other
Total

http://www.pantip.com/cafe/book_stand/insidefranchise/s4710.html

Tends direction in healthy food
problems political, pressure or stress of work and, environmental pollution. That is making
people starting to take care of them self. And more attention to food, exercise, and natural diet
and, more health care. To make people
hand, healthy food restaurant are more convenience for anyone, who are i
healthy food and want to save the time. The restaurants
food to serving them. It is a best way for customer.


+
Food Market Year
12,000
1,300
3,500
55,000
500,000
900,000
50,000
1,521,800

http://www.pantip.com/cafe/book_stand/insidefranchise/s4710.html
Tends direction in healthy food in Thailand are will growing annual year, because
problems political, pressure or stress of work and, environmental pollution. That is making
starting to take care of them self. And more attention to food, exercise, and natural diet
make people be healthy, happy, active and good looking. To another
hand, healthy food restaurant are more convenience for anyone, who are interesting attentions on
healthy food and want to save the time. The restaurants can provide good a
a best way for customer.

+
ss
s
Market share
Fast food
Take away home
Self Services
Street Food
Restaurant
Supermarket
Other
32

http://www.pantip.com/cafe/book_stand/insidefranchise/s4710.html
are will growing annual year, because
problems political, pressure or stress of work and, environmental pollution. That is making
starting to take care of them self. And more attention to food, exercise, and natural diet
healthy, happy, active and good looking. To another
nteresting attentions on
can provide good and best quality of
Take away home
Self Services
Street Food
Restaurant
Supermarket
33


2.4 Product/Service (in General)
We have main product is healthy food menu that there are make from herbal, vegetable,
and fruit that also have vegetable juice, fruit smoothies & fruit dessert.

2.4.1 Healthy Food Menu
• Shrimp, Mango, and Avocado Salad
with Sweet Chili-Ginger Vinaigrette.
• Cucumber-Cabbage Salad with
Tamarind Dressing.
• Vegetable "Spaghetti"
• Spinach Soup.
• Chickpea and Lentil Stew.
• Herb Salad with Feta, Roasted Red
Peppers, and Toasted Nuts.
• Vegetarian Mushroom Soup.
• Spicy Squash Soup.
• Tomatoes with pesto crumbs.
• Carrots with honey, cumin and
coriander.
• Brown rice and vegetable bake
• Crispy bacon and rosemary potato
pizza
• Ect.




34


Vegetable juice
• Vegetable Mix without Carrot
• Vegetable Mix without Carrot
• Carrot Juice
• Carrot & Apple Juice
• Carrot & Orange Juice
• Carrot & Apple & Spinach Juice
• Carrot & Apple & Celery Juice
• Carrot & Apple & Parsley Juice
• Carrot & Beet & Apple Juice
• Carrot & Kale & Parsley Juice
• Carrot & Beet & Celery Juice
• Carrot & Beet & Cucumber Juice
• Carrot & Beet & Spinach Juice
• Wheat Grass


Fruit smoothies
Such as;
• Mixed Berry
• Strawberry
• Mango
• Cherry Slush
• Apricot Pineapple Smoothie
• Banana-Strawberry Fruit Smoothie
• Tropical Fruit Shake
• Banana-Berry Fruit Smoothie
• Banana-Orange-Strawberry Fruit


35


Fruit dessert

• Strawberry and pineapple pops
• Tropical smoothie ice-blocks
• Melon berry pops
• Blackcurrant berry ices
• Apple-Yogurt Parfaits
• Blackberry, Honey and Yogurt Pops
• Yoghurt berry rice pudding
• Raspberry and almond cake
• Kiwifruit trifle
• Choc-orange parfaits
( http://www.epicurious.com/recipesmenus/healthy/recipes?browseByAtt=205 )
( http://www.healthyfood.co.nz/recipes/low-cost-
recipes?sort_on=issue_date&sort_order=reverse&pagenumber=5&pagesize=10 )


2.4.2 Service
The important of service is “service mind” because customers always want to take care.
It can make them to customer loyally and give word of mouse to other people which by the way
to promote our restaurant. Then we provide another service such as Art Gallery Zone. Moreover
the customers get knowledge about healthy food from our employees when they check bill.



36


2.5 Vision of the organization
We will be part of the healthy lifestyle for everyone in the family

2.6 Mission
1. Our restaurant serves food and beverage which have high nutritious content
2. Our foods are prepared with strict hygiene standard that is safe for everyone to consume.
3. We will provide excellent service and a friendly atmosphere for customer. Moreover,
they will gain more knowledge about the nutrition values from our staff.
4. We will provide an Art Gallery atmosphere style to make the customer feel more relax
that it is in line with our theme, healthy food.
5. We will continue to engage in service development and improvement to meet customers’
ever changing needs.

2.7 Business Strategy

2.7.1 Corporate Level
We try to allocate something new to customers, both tourists and people in the local by
looking forward new markets for new restaurant in Chiang Rai that never been used before. We
provide a healthy product and organic fruits and vegetables. Our business combine restaurant
and art gallery. This will create reliability and satisfaction to customers who use the service and
make a good market share.

2.7.1 Business Level
We emphasize a differentiation, represented different atmosphere; we also focus on the
health of major customers. Because of people in Chang Rai and tourist would like to find some
special place of them nutrition and good relax. So, our company has outstanding from another
restaurant and always innovation to fulfill lifestyle customer need and wants. Our price will be
set in high price for higher quality and service to get a customer loyalty. Moreover we also
provide nutrition and health information to promote the right consumption of food nutrition.

37



Figure: Our business level position
Source :( http://www.openlearningworld.com/olw/courses/books/Business%20Strategies/Busine
ss%20Strategy/Generic%20Business-Level%20Strategies.html )


2.7.3 Functional level
Our restaurant provides a unique that has high competitive advantage from competitors.
Our management team will be update and develop plan every season for customers can discover
the diversity and differences of each season. And we adjust ourselves toward the customer
satisfy about the production quality, we have managed to produce a system to achieve customer
needs more effectively




38


Chapter 3


Market Feasibility Study

3.1 Market Analysis
3.1.1 General Environment Analysis
In order for a firm to effectively compete in an industry, an analysis of its specific
industry must be undertaken. This analysis done to provide the firm with a description of the
elements in society that directly affect the company and the managers must take appropriate
strategies to manage and solve problem in the company. The general environmental analysis
consists of six primary factors, which are political/legal, economic, socio-cultural, demographic,
and technological. These five sections describe the external environmental factors a firm must
understand to effectively compete in a specific market.

3.1.2 Politic & Legal
15.5 Million Foreign Tourists Visiting Thailand in 2010: Likely Rising 5% in 2011. The
domestic political unrest in Thailand in recent years has affected with foreign tourists’
confidence toward safety of travelling in Thailand and apparently dampened increases in foreign
tourists during 2008-2010.
After the political situation returned to normalcy due to cooperation by relevant parties, the
tourist’s confidence has resumed quite fast, as seen from the return of normal foreign tourist
growth during 2H10. However, the massive flooding in many parts of Thailand has decelerated
the growth slightly.
From research expects that the foreign tourist market throughout 2010 will grow around 10
percent, with 15.55 million foreign tourists visiting the country, which would generate tourism
39


income of around THB536 billion. Barring further negative factors, foreign tourism in Thailand
may expand further in 2011, although growth may be only 5 percent. It is expected that there
may be around 16.33 million foreign tourists visiting Thailand next year, generating income of
around THB555 billion. However, tourism industry success will largely depend on cooperation
between relevant parties to achieve political stability that may result in a return to contentment
and help build solidarity within the country. In doing so, foreign tourists will have greater
confidence toward travelling to Thailand which may help boost foreign tourist market growth
and generate tourism income of around THB500 billion a year.
(http://www.kasikornresearch.com/TH/K-
Econ%20Analysis/Pages/ViewSummary.aspx?docid=26098)

3.1.3 Economic Factor
Although in 2011 the Thai economy will likely decelerate from relatively high growth in
2010, there are some factors that may help reduce concern toward economic risks in 2011, such
as Thai and global economic figures for the remainder of 2010 that were better than expected
and the way that Thai government has launched ‘Pracha Wiwat’ program, a new economic
action plan, to increase spending and news of a decision to proceed with general elections this
year.
Due to this more positive point of view toward the economy, KResearch expects that our
growth in 2011 will be more satisfactory than the former forecast, so we have decided to
increase our forecast to 4.0-5.0 percent, from our previous 3.5-4.5 percent estimate. Although
the economic situation seems better than expected, there are some remaining challenges that
should be closely monitored, such as a need for greater stability in global economic growth.
Although the US economic recovery is looking healthier, the speed of their recovery there has
not been fast enough to help reduce unemployment and the Eurozone debt crisis is still a threat.
Meanwhile, inflation may pressure the Bank of Thailand to increase their key policy rate and the
domestic political situation will likely be a determining factor affecting government economic
policies and private sector confidence.
Looking toward the future business environment, challenges to Thai businesses include
higher costs, such as in labor and interest rates, as well as raw materials and fuel prices. It is
expected that we may see another surge in global crude oil prices over the level of USD100/bbl.
Moreover, fore rates will likely remain volatile, as seen from recent Baht appreciation.
Therefore, businesses should brace for any risks that may arise in the future.
40


( http://www.kasikornresearch.com/en/k-
econ%20analysis/pages/ViewSummary.aspx?docid=26339)

3.1.4 Social & Cultural Factor
The food intake is critical to the health status of study in the past, it was found that fruits
and vegetables. For the effective in the protection factors of Ischemic heart disease with
coronary artery disease in the brain and lung cancer and cancer of the gastrointestinal tract. The
results of a systematic review of research and do meta-analysis study of disease burden of the
World Health Organization. Although, the analysis of the risk of various diseases was found that
the consumption of fruits and vegetables increased by a set threshold will reduce the disease
burden of ischemic heart disease. Vascular disease in the brain constricted approximately 31 and
19% respectively; reduce sickness and death from stomach cancer, Gastric cancer 19 percent,
esophageal cancer by 20 percent, lung cancer 12 percent and 2 percent of colorectal cancers.



The criterion of the intake of fruits and vegetables per day are obtained by reviewing
research related to the relationship between consumption of fruits and vegetables per day with
various diseases. Found that the proper amount is between 400-600 grams per day, excluding
many other vegetables such as; sweet potato starch, or if the idea is standard cup (size 150 cc.) 1
standard cup contains 80 grams of fruit and vegetables, it will be. 5 to 7.5 cups per day standard
for the comparative study of risk factors for disease (comparative risk assessment) the minimum
consumption of fruits and vegetables per day by age shown in Table 1.


41


Table 1: minimum (theoretical-minimum-risk) and it standard deviation of the consumption of
fruits and vegetables by age group.

Age (years) Consumption of fruits and vegetables. (g / person / day)

0-4 330 +- 50
5-14 480 +- 50
15-29 500 +- 50
30-44 500 +- 50
45-59 500 +- 50
60-69 500 +- 50
70-79 500 +- 50
>=80 500 +- 50

Source: Lock K, Pomerleau I, Causer L, McKee M. Low fruit and Vegetable consumption. In
Ezzati M et al eds. Comparative Quantification of Health Risks, Global and Regional. Burden of
Disease Attributable to Selected Major Risk Factors. Vol. 1 WHO Geneva 2004.

From these results is study as part of data analysis to prepare reports. “To survey of
health status of Thai people by physical examination at third times in year 2546-2547 survey
conducted by Office survey health status are under the Health Systems Research Institute. And
the received financial support survey From the Office of Policy and Strategy, Ministry of Public
Health.

The survey examined the health status by this time the three have any questions about
consumption of fruits and vegetables. The frequency of consumption within a week and the
amount consumed is the standard number of cups per day. They are have image plate of fruit,
vegetables and different types standard cup and disc images as real people interviewed
considered by And have questions about fruit and vegetable intake on a regular basis each day of
the week. Then be compared if the standard input into the cup as shown by illustration, how
many cups are standard; If it is a fruit have to think to eating that fruit regularly, How much
volume per day. And have to adjust the standard per unit.

42



Table 2: The Percentage of population, who consuming vegetables and fruits in various amounts
per person and per day by age and sex.


Age (years)
Male Female


Less than
5 cup
5 cups or
more,
But less
than 7.5
cups
7.5 cups
or more
Less than
5 cup
5 cups or
more,
But less
than 7.5
cups
7.5 cups
or more
25-29 77.4 15.5 7.0 74.5 17.8 7.7
30-44 80.0 14.6 5.4 75.1 17.8 7.2
45-59 81.3 13.6 5.1 76.8 16.3 6.9
60-69 84.1 11.4 4.6 82.8 12.8 4.7
70-79 87.6 9.4 2.8 87.6 9.2 3.2
80+ 89.1 7.6 3.4 89.7 8.2 2.1
All ages 80.3 14.2 5.7 76.8 16.5 6.7

The risk groups are consumed less fruit and vegetable standards. (In this analysis the
criterion standard 400 gram or 5 cups per day) according to different areas of the country. To
found that when broken down by population area, both men and women outside the municipality,
the proportion are eating fruit and vegetables in low-standard than people in the city area (Figure
1) on analysis by sector. Men and women in the Northeast with the prevalence of consumption
of fruits and vegetables less than the standard higher than other regions (Percentage 84.3 percent
in men and 83.3 percent of women), men and women in Bangkok, the proportion of
consumption are lower standards than the population in all other sectors, only 68.5 percent were
male and 65 percent in women (Figure 2).
(http://www.hiso.or.th/hiso/brochure/b15_1.php?color=4&network=&lesson=15)

In healthy food business, even Thai people consume healthy food less than the other
countries but in Chiang Rai there is many favor’s brand of people such as Junkapuk restaurant,
Ruen sangtean restaurant, Nuture food centre, etc, they create branches all around Chiang Rai.
43


Healthy food and art Gallery is the new trade of low cost investment, many inverters to invest to
invest to making small brand to sell in each local area. From the research, tell that healthy food
and Art Gallery cans preeminent people with the reason tasty, convenient and low price is one
kind of healthy food restaurant. To launch healthy food and Art Gallery is easy to do because of
Thai herb habituate for Thai people in the past sine now. Healthy food and Art Gallery not only
attracts Thai people and it can create the novelty product for healthy people in Chiang Rai. In the
state of healthy food of business, the manager should do marketing plan to make brand of
product and create value. This method will help to run business well. Creating word of mouth,
the manager must always develop products and enhance the quality with a proper price for
accord to customer need.

3.2 Competitor Analysis
We define the competitor who provide service as same as us. Then, we divide
competitors into two groups; direct competitors and indirect competitors.
3.2.1 Direct competitor
1. Jun Ka Puk healthy food restaurant
Jun Ka Puk restaurant is popular healthy food restaurant in Chiang rai. There are project of
Princess Maha Chakri Sirindhorn that Located at the northernmost part of Thailand on Highway
No. 110, about 4 kilometers before reaching Mae Sai along the Thai border with Myanmar. This
restaurant uses the raw materials from Prince Chakraband Pensiri Center for Plant Development
such as Hydroponics and local vegetable.


44


3.2.2 Indirect competitors

1) Tong Tueng Restaurant
Distinctive point:
This Restaurant has a good atmosphere within the extensive. Staffs in this restaurant are
friendly. For food this here, it less expensive per head of about 100-200 baht and it has shown
about Thai classical dance.
Inferior point:
This restaurant does not sell alcoholic beverages and the foods of this restaurant mostly
have Lanna style, which some customer not like it and they cannot eat.

2) Salungkham Restaurant
Distinctive point:
Description of the restaurant with traditional Lanna style. You can choose to sit by your
own. Whether sitting in the shop. Upstairs terrace or you can sit in the garden
Inferior point:
This location is near the main road, so sometimes difficult to find parking.

3) Sa Bun Nga Khan Tok
Distinctive point:
Saban Nga Restaurant is a restaurant with Identity in the form of Lanna and the local
entertainment, listening folk songs. In addition, the restaurant held a set of food for foreigners
and Thais.
Inferior point:
The food is more expensive than some other places and some food have small amount.

4) Moom Mai
Distinctive point:
The Moom Mai building has Lanna style and it has cozy natural place. You will also find
flowers, fountains, coloured umbrellas, soft lights and even a children playground. In the
evenings there is live music
Inferior point:
45


The location is deep in hard to find. For customers who visit Chiang Rai the first time
and the foods are expensive

5) Nam bouy loung Thai Restaurant
Distinctive point:
Nam bouy loung Thai Restaurant has an atmosphere natural. The restaurant that was built
with wood and it has Thai style. The most vegetables of this restaurant that cook, Owner grown
it.
Inferior point:
Sometime during the holidays, customers have to wait for food because the owner
cooking slowly

6) Leelavadee
Distinctive point:
Atmosphere in the restaurant is natural. Moreover, the restaurant has live music
performed several songs to sing to play multiple styles rotate.
Inferior point:
The foods and beverage are expensive

7) Khum Jaow Nang
Distinctive point:
Khum Jaow Nang Restaurant is a restaurant with good atmosphere, Surrounded by
nature. The large lake, waterfalls and springs located in the heart of Chiang Rai and easy to
travel.
Inferior point:
Getting to the restaurant is difficult to find for who never been to this restaurant and
menu of this restaurant have select less than other restaurant.


46


3.2.3 Table compares type of class of restaurant

Highest Class Medium Class Normal Class
Price High High-Normal Cheap
popularity Specified Normal Everyone
Location
Atmosphere Very good Good Normal
Quality/ taste Very good Good Normal
Amount of Menu Several Middle Few

1) Highest class
This type of restaurant has a good location, atmosphere, good taste and diversity of
menu. There are in the high standard quality, but also high price. So, it has a specific
consumer such as Chan Ka Pak.

2) Medium Class
The information from survey it show that this type of restaurant has location, atmosphere, good
taste and diversity of menu, but not similar with highest class. Price and level of popularity is
good or normal standard.

3) Public
This type of restaurant has atmosphere, cheap price, location, tastes are not have standard
quality. But has more popularity, everyone can consume.

IM Sook we focus on new market channel for create differentiation and occupy between
highest class and medium class market, we call high class. We focus on atmosphere and
quality of food; we will preserve food in the standard of highest class, but price still
normal because we can find out material around there. Our menu we has diversity of
menu for accept customer from highest class and medium class. We emphasize to
determine highest class market 70% and medium class 30% for get large market share in
the future.


3.3 Customer analysis
The reasons of customers come to our restaurant.
From a pie chart, that show about
to our shop because they want to have good healthy that is our segment and we can divide the
target for 4 groups such as;
According to observe to the customers when they choose to buy ice cream the first
they consider is the feature of product including logo, brand, package, color, location or
atmosphere inside shop second thing they consider from the taste of product, so healthy food has
many choices for customers to buy and third consider fro
separate for four segmentation;

1. Age group
Nowadays, senior customers increa
health. In at that time the junior customers decreases to consume, so ou
target group is between 25
2. Occupation
According to the age target group is between
target are students, tourist and office
student they receive money from their family.
3. Salary
20%
12%
7%
The reasons of customers come to our restaurant.
From a pie chart, that show about majority of customers have the reason when they come
to our shop because they want to have good healthy that is our segment and we can divide the
According to observe to the customers when they choose to buy ice cream the first
they consider is the feature of product including logo, brand, package, color, location or
atmosphere inside shop second thing they consider from the taste of product, so healthy food has
many choices for customers to buy and third consider from benefit and price of product. We can
separate for four segmentation; Age group, Occupation, Salary, and Life style
Nowadays, senior customers increase to consume, because they concern
health. In at that time the junior customers decreases to consume, so ou
target group is between 25-40 years old.
According to the age target group is between 25-40 years old, so the occupation
target are students, tourist and officers. Who have ability to pay including the
student they receive money from their family.
33%
28%
Good healthy
Want to test new product
Brand loyalty
Enjoy with friend and family
View Art Gallery
47

majority of customers have the reason when they come
to our shop because they want to have good healthy that is our segment and we can divide the
According to observe to the customers when they choose to buy ice cream the first thing that
they consider is the feature of product including logo, brand, package, color, location or
atmosphere inside shop second thing they consider from the taste of product, so healthy food has
m benefit and price of product. We can
Age group, Occupation, Salary, and Life style
se to consume, because they concern their
health. In at that time the junior customers decreases to consume, so our age
years old, so the occupation
rs. Who have ability to pay including the
Good healthy
Want to test new product
Brand loyalty
Enjoy with friend and family
View Art Gallery
48


Healthy food is unnecessary product for the daily life of consumers. The people
who get low income that have low demand, they pay carefully when they buy the
product and those actions have effect for our product. As a result we created the
variety feature of product that has low prices for the customers have many
choices to satisfy, when they want to buy. The salary is important to the
satisfaction of customers, so the salary target is the people who get income 8,500-
50,000 bath per month.
4. Life style
Our restaurant is a new trend restaurant that has variety taste, more benefit from
herbs and we used the ingredient form nature those appropriate with the people
who concern about their health. Moreover, atmospheres in our restaurant is Art
Gallery style that it make customer feel relax and enjoyment.

3.4 Company Analysis
Our company had separated the segment and target market as followings; Retailers
Our company had reservation and observation from the simple customers and the results
we found that the target markets are students and officers that have income between 8,500-
50,000 baths per month. We considered from income per month and life style (like good taste,
take care their health, and brand loyalty)

3.4.1 Product positioning
From the observation method, we found that the healthy food restaurant has variety of
choice to select. Healthy food restaurant business are separated into many segment of ages
except people that have the age less than 25 years old, they consumption less than other age
because they aren’t concern about their health.
Nowadays, society has more concern their life in term of healthy
going together with using herbal to treat their health that help to happen
the opportunities in the market.
From the trends that our company presented, company had seen
the healthy food and Art Gallery would to concern to become health
foods and mind. Which from the observation from questionnaires, our
company found the most factors that customers thinks and use to make
the decision to buy the products are good taste and variety choice to select
49


the taste and our company use the experiment tasting and found customers has good feedback in
good taste more than the other food.

So we use the slogan under the healthy food and art gallery is
“Taste it, love it”


For customers who love your health. So the major
target market is customers who have interested in your
own health and the second target market is like the
variety of product and good taste.


50


3.5 STP analysis
STP is the marketing’s tools for accessing to the customer in common using,
That including Segment market, Target market, and positioning. The overall market of Health
food in Chiang Rai quite wide and have litter bit effective , Because it unconvinced to access to
the whole market and have many goods for made Health foods so can safe cost and can specify
the cost of our product to be appropriate marketing segment in Chiang Rai that we choose. But
in Chiang Rai have a few Health food restaurant , So our restaurant will combine between
Health food with Art Gallery to made differentiation for attract the group of people is keep
good health and traveler. The effective way to access the Healthy foods & Art Gallery market in
Chiang Rai are to divided the whole market in to segment and then target the one segment as the
main market, and then position it self in the customer perception.

3.5.1 Segment
Figure 1: segment of population and traveler in Chiang Rai





3.5.1.1. We divide from Geographic Segmentation by
Segment of our group is according to the population in Chiang Rai province in 2008
Chiang Rai population have 1,227,317and all traveler are come to Chiang Rai in 2008 have
1.741.246 by divide to 2 group that are people in Chiang Rai and traveler .So we will show the
average people in Chiang Rai and traveler in to the pie chart follow these




51


Figure 2: Average of population and traveler in Chiang Rai


Reference by: http://www.dopa.go.th/xstat/p5157_01.html
http://www.cots.go.th/cr_develop.php

Overall summary statistics estimate the number of visitors and revenue. Chiang Rai Province,
2010


Statistic of visitors come in-out Mae Sai frontier, 2010
45%
55%
population
traveler
52


Statistic of visitors come in-out Chiang Saen frontier, 2010

Statistic of visitors come in-out Chiang Khong frontier, 2010
( http://www.chiangrai.net/dashboard19/)

We use income of the people is the base because the base of income will affect with alternative
behavior type of restaurants and purchasing power for foods. We estimate by divide is 3 group is
- The people have income less than 8.500 Bath
- The people have income more than 8,500-50,000 Bath
- The people have income more than 50,000 Bath

3.5.1.2 Psychographic Segmentation
Life style is the base of divide by have 2 groups is
- The group who would like to have meal outside.
- The group who would like to cook by themselves.


53


3.5.1.3 Behavioral and Benefit Segmentation
By divide are 2 groups
1.) The group of Health – Conscious
- The first one this group they will focus on about health, and they can pay if they
favorableness with product to health them self.

2.) The group of Non – Health –Conscious
The first one this group maybe chooses from worthiness of the price, by not considers
with health of them self.

Then if we understand with our segment, so we can choose the target of our restaurant by

3.5.2 Target





From Nielsen Research, we understand with behavior of Thailand people about more than 50
must to go outside for have meal with family or friends because it more comfortable than
cooking by themselves and getting service. Then they will choose from lifestyle of eating and
the price that reasonable with product. By 32 of Thailand people they will choose from lifestyle
of eating. And 21 choose from reasonable of product. By 59 of people is dinner time out side
and 39 is lunch time outside. which match with the time of our restaurant opened. So from this
information that summary by the pie chart is.
By have a meal out side can divide the restaurant from customer need like this
54



By divide from category of the food like this.



And the time of people to go have a meal out side like this


http://www.marketingoops.com/reports/behaviors/eat-out-behavior/


32%
21%
27%
20%
Choose from Life style
Choose from the price
Near the home
Want to test new restaurant
57%
26%
17%
healthy food
Junk food
Other food
2%
39%
59%
breakfast
Lunch
Dinner
55


Can summary our target by table is

Geographic
Segmentation
Income per
month
1000 Bath
buy a meal outside Cook by them self
Health
Conscious
Non
Health
Conscious
Health
Conscious
Non
Health
Conscious



Local People

More than
50,000

Main
target


8.500-50,000


Less than 8.500


Tourists

Second target



3.5.2.1 The main target group
This group we choose from lifestyle of eating behavior with care of healthy and income so must
along with reasonable price because the group of health conscious will focus on the health
first .So they were willing to go healthy restaurant and purchase products that they want.

3.5.2.2 The second target group
1. Purchasing power: From statistics people in this group have enough money and
freedom choice to choose the product. They have ability to buy the product and service for
respond their want and need and they come to travel so they don’t focus on price.

2. Lifestyle: Now a day trend about healthy food is popular, So we realize if the traveler
come to area of vegetable they will follow healthy food trend and our restaurant build in about
art gallery modern style . for a person who like to take a photograph and can walk to see about
gallery in restaurant for relax.
56



3. Influencing Power to buy and consume the product and service: depend on their
decision to buy the product and service. They will accept in the product that they buy. Our
restaurant have interior decoration been be interesting. Customer will be talk about our
restaurant by word of mouth after that our restaurant will become popular in traveler group.

3.5.3 Positioning


From information of competitor. our restaurant have strange is
Good location
- when customer come the first time. Our restaurant it’s easy to go and find
- Because it is near the main road and have a lot a parking.
Price
- Our restaurant have a ship price if compare with competitor
Service
- We focus on customer so we seriously with service to the customer. And about service,
this is the main strange of our restaurant.

So we will summary by the chat for easy to understand like this.

57




The positioning of the restaurant is having a good service by take care of customer first so a
service is strange of restaurant. In the area that has many people arrive such as near the
university or in the city because it near to the target group. We will know that the target group of
our company is the Group of healthy conscious and we know that they want to have a good
healthy and sometimes they want to hangout some where that has beautiful view. Then we will
make them satisfy by build the Healthy foods & Art Gallery, near the main road in the city that it
easy to find. So it’s good location, not far from many hotels in the city of Chiang Rai. The
structure building of our restaurant is the modern style and inside the restaurant have space for
who want to present about works gallery of them. We want to make customer feel relax when
they eat and see our restaurant’s atmosphere.
0
10
20
30
40
50
60
70
80
90
service quality price location
Our restaurant
+vo::o
a:.++v++
aa+.ø
::l:
58


3.6 Marketing Mix Strategy

3.6.1 Product
We understand that there are many other companies and restaurants also produce healthy
food in Thailand. To differentiate our restaurant and products from other competitors, we are
creating a truly authentic Chiang Rai healthy food cuisine, made only from locals in Chiang Rai
with our local flavors. We are also creating a local Chiang Rai ambience by incorporating our
local art gallery, selling art paintings and local souvenirs within the restaurant.
This is truly a one stop restaurant where customers can have their meals and do some shopping
of local popular products. Customers who have had their meals can therefore stay in the
restaurant longer and admire the art gallery within. However our restaurant has a modern style
building to provide for customers who are like to taking photo at there. For the first time, we are
creating an atmosphere that customers have not felt before. This is truly refreshing and different
from our competitors.
In addition, we plan to make our outlet more contemporary and also more modern theme. It will
be the latest design and fashion trend in the market. This will draw customers to our outlet.
We also intend to cater to businesses and companies who might want to organize seminars or
company functions. We will arrange for such big group functions or gathering.

3.6.2 Price
Although healthy food is rather expensive to produce, our foods are produced locally in
Chiang Rai. The weather is good to accommodate healthy growth of vegetables and fruits. The
farmers are also locals there who are skilled in farming. This way we can keep our cost of
production lower than other competitors. However, the process of making healthy food will
require a lot of skill and technical expertise. Our company will emphasize on making our
product that is of the highest quality. Through these we will aim to attract customers who are
more affluent and of middle to upper class to buy our quality healthy food.
We will also be selling other products in our restaurant to increase our profits. We will be selling
art paintings and souvenirs which are all made from local Chiang Rai people. These additional
products will not only create a better local ‘Chiang Rai’ ambience, but will also increase our
sales and profits.



59


3.6.3 Place
The location of promoting the product is very important. In today’s society, many people
have access to the internet and love to surf the internet during their free time. To attract
customers who like to surf the internet, we have decided to set up a website to promote our
restaurant. To attract customers who are more traditional and like to read newspapers, we will
advertise our restaurant on the local newspaper, under the health section. To attract customers
who like to listen to the radio while driving, we will air our advertisement on local talk shows on
the FAT F.M. 93.0 MHz radio.
In addition, we will also print brochures to be given out to the public at crowded places, such as
shopping malls bus stations and Tourism Authority of Thailand (TAT). To attract foreign tourist
and locals from other states to our restaurants, we will also place such brochures at the tourist
information centre.

3.6.4 Promotion
As we are setting a website to promote our restaurants, we will be doing a special prize
giveaway and discount vouchers for our website. Those recommend and forward the website
link to 10 other people will receive a 10% discount voucher at our restaurant. In addition the
1000
th
viewer who surf our website will receive a free meal at our restaurant.
Newspaper readers can cut out a portion of the advertisement. They can use it to get a 10%
discount from our restaurant when they dine in.
We will do a special game during the radio talk show. Callers who can answer question about
our restaurant will receive 50% discount vouchers which they can use to dine in. It is important
that the questions will be about the type of healthy food we are serving and our costs. This will
give listeners more knowledge about our restaurant and food.
In addition, we will do monthly bazaar and monthly events. For example our monthly theme will
be healthy food bazaar. This will create awareness for health conscious customers who will
always come every month to buy healthy food and products and also check out if there are any
latest health products in the market.





60


3.6.5 People
People refer to the customers, employees, management and everybody else involved in it.
It is essential for everyone to realize that the reputation of the brand that you are involved with is
in the people's hands. Every department in own restaurant have to cooperate and manager have
to good system and marketing. Own business is efficiency to restaurant and own restaurant is
training employee all the month and look after employee all the time. The role of own company
is strict for the employee can’t mistake the role. If the employee makes mistake the role, the
manager will punish them and the employee is impressed for customer, they have the reward
from manager.
3.6.6 Process
It refers to the methods and process of providing a service and is hence essential to have
a thorough knowledge on whether the services are helpful to the customers, if they are provided
in time, if the customers are informed in hand about the services and many such things. In the
restaurant department, material always fresh and healthy and cooking is clean and safety. The
serve of employee is very good and always take care the customer in the eating. The organize
department, own business have the employee who helpful to the customer provide satisfy of
customer such as timetable, place etc. Art gallery department, there are the employee is
knowledge about gallery to give information that the customer want to know and attractive point
of restaurant and the last department, souvenir.
3.6.7 Physical (evidence)
It refers to the experience of using a product or service. When a service goes out to the
customer, it is essential that you help him see what he is buying or not. For example- brochures
are interest to customer who wants to read it. The customer satisfaction to use service of our
business then they tell others by mouth-to-mouth. The important of Thailand is smile, so the
employees should smile to customer as always, the customer feel good for reservation, to clean
in the shop and comfortable in the restaurant.




61


3.7 Market Forecast
Nowadays the consumers have expected to get from product and service in market places.
They make decision to buy the product that become to basic factor in every product. First,
product and service that consume uncomplicated focus on comfortable. Second, the product and
service make better life style from ever daily life. Finally, not take advantage the consumer.
Market of healthy food the seller interesting to produce healthy food in their brand name and
have a many menus. So, we want to famous in segment of market. Tendency of adaptation in
healthy food market have many segment i.e. quality or value added of healthy food by make
originality healthy food not do over from original favor. We design Art Gallery style in our
restaurant and make food catering as drawing. This ideas ours team of healthy food and Art
Gallery will to development the product to choose ingredient from the good location and good
herb for make the best new recipe and make the customer feel relax and enjoyment with Art
Gallery Zone. Even ours price of product per menu but value added from originality have
influence and long term of consumer. We should to tell the consumer for openly ingredient in
menu to make consume customer believe that they get from ours product no have bad result in
their health more than they expectation. The select consume from new market segment
especially in Chiang Rai to proper and observe behavior of them, when invest to open business
we should to thinking about competitor and people who love their health in Chiang Rai. If we
want to branch out it just take the product to trade show by big trade show for support image of
ours restaurant. When have a new recipe, will sale support to make test consumer eat free for
motivated them. Give bookmark to get knowledge about advantage of Thai herb, when
consumer come to buy they will know the details about Thai herb and open channel to distribute
ours product. So, healthy food and Art Gallery is choice to people who responsible in favor and
benefit for health.
From the first factor that will see manufacture of healthy food restaurant have efficient
and possible tendency in business if we evaluate competitor in Chiang Rai. But if the consumer
can remember ours brand, we can buy in high price in addition size of expand market have
tendency always and competitor in healthy food product is haven’t other competitor make start
business seriously and popular in other people. However if ours company will be success in this
business we would to give importance thing for consumer and service.
We spend to marketing expense for increase advertisement



62


3.7.1 Figure1: year 1

Months Brochure Newspaper Sport
Signboard
Income
(Baht) Radio
January 3,000 1000 4,750 12,000 20,750
February 3,000 1000 4,750 12,000 20,750
March 3,000 1000 4,750 12,000 20,750
April 1,500 450 4,500 8,000 14,450
May 1,500 450 4,500 8,000 14,450
June 1,500 450 4,500 8,000 14,450
July 3,000 1,000 4,500 12,000 20,750
August 3,000 1,000 4,500 12,000 20,750
September 3,000 1,000 4,500 12,000 20,750
October 1,500 450 4,500 8,000 14,450
November 1,500 450 4,500 8,000 14,450
December 1,500 450 4,500 6,000 3,450
Total 27,000 8,700 54,750 118,000 200,200



.
+
s
s

.
+
Brochure
Newspaper
Sport
Signboard
63


3.7.2 Figure1: year 2
Months Brochure Newspaper Sport
Signboard
Income
(Baht)
Radio
January 1,000 - 4,500 - 5,500
February 1,500 450 4,500 4,500 10,950
March 1,500 450 4,500 4,500 10,950
April 1,500 450 4,500 4,500 10,950
May 2,000 450 4,500 5,000 11,950
June 2,000 450 4,500 7,500 14,450
July 2,000 750 4,500 7,500 14,750
August 2,500 1,000 5,000 9,000 17,500
September 2,500 1,000 5,000 9,000 17,500
October 2,000 450 5,000 7,500 14,950
November 1,500 450 4,500 4,500 10,950
December 1,500 450 4,500 3,000 9,450
Total 21,500 6,350 55,500 66,500 149,850




.
s
+

s
.
s
+

Brochure
Newspaper
Sport
Signboard
64



3.7.3 Figure1: year 3
Months Brochure Newspaper Sport
Signboard
Income
(Baht)
Radio
January 450 - 4,500 - 4,950
February 1,000 450 4,500 3,000 8,950
March 1,000 450 4,500 3,000 8,950
April 1,000 450 4,500 3,000 8,950
May 1,200 450 4,500 4,000 10,150
June 1,200 450 4,500 4,000 10,150
July 1,300 750 5,000 4,500 11,550
August 1,500 1,000 5,000 6,000 13,500
September 1,500 1,000 5,000 6,000 13,500
October 1,300 750 4,500 4,500 11,050
November 1,200 450 4,500 3,000 9,150
December 1,200 450 4,500 3,000 9,150
Total 13,850 6,650 55,500 44,000 120,000



.
s
+

s
.
Brochure
Newspaper
Sport
Signboard
65


3.7.4 Figure1: year 4

Months Brochure Newspaper Sport
Radio
Signboard
Income
(Baht)
January 450 - 4,500 - 4,950
February 450 450 4,500 - 5,400
March 450 450 4,500 - 5,400
April 450 450 4,500 - 5,400
May 1,000 450 4,500 3,000 8,950
June 1,200 450 4,500 3,000 8,950
July 1,300 750 5,000 4,500 11,550
August 1,500 1,000 5,000 5,000 12,500
September 1,500 1,000 5,000 5,000 12,500
October 1,200 750 4,500 3,000 9,450
November 450 450 4,500 - 5,400
December 450 450 4,500 - 5,400
Total 10,400 6,650 55,500 23,500 95,850



.
s
+

s
Brochure
Newspaper
Sport
Signboard
66



3.7.5 Figure1: year 5
Months Brochure Newspaper Sport
Signboard
Income
(Baht)
Radio
January 450 - 4,500 - 4,950
February 450 450 4,500 - 5,400
March 450 450 4,500 - 5,400
April 450 450 4,500 - 5,400
May 1,000 450 4,500 3,000 8,950
June 1,000 450 4,500 3,000 8,950
July 1,000 750 5,000 4,500 11,250
August 1,500 1,000 5,000 5,000 12,500
September 1,500 1,000 5,000 5,000 12,500
October 1,000 750 4,500 3,000 9,250
November 450 450 4,500 - 5,400
December 450 - 4,500 - 4,950
Total 9700 6,200 55,500 23,500 94,900



.
s
+

s
J
a
n
u
a
r
y
F
e
b
r
u
a
r
y
M
a
r
c
h
A
p
r
i
l
M
a
y
J
u
n
e
J
u
l
y
A
u
g
u
s
t
S
e
p
t
e
m
b
e
r
O
c
t
o
b
e
r
N
o
v
e
m
b
e
r
D
e
c
e
m
b
e
r
Brochure
Newspaper
Sport
Signboard
67


3.8 Sale Forecast/ Profit Estimation
Sale forecast our company analyze from total population of Chiang Rai in year 2010 has
around 1,194,933 people, only downtown in Chiang Rai has 222,223 people. And our target
population age between 25-40 year old is 33,657 (http://203.113.86.149/hpstat9/inhouse.htm )
we forecast 20% will concern about healthy and have salary 8,500-50,000 because our restaurant
have high positioning so that it have scope to forecast the customer target , so our local target it’s
going to be
33,657*20% = 6,732 person
Visitor 1,680,248 per year or 140,021 per month, but we just estimate amount of tourists 5% of
month it’s going to be (http://chiangrai.nso.go.th/nso/project/search/result_by_department.jsp)
140,021*5% = 7,001 person per month
7,001/30 = 234 person per day
So the total of target both local people and tourist is 6,732+234 = 6,966
According to information of Chiang Rai restaurant club, we have analyzed 35 restaurants that
rather similar lifestyle and family restaurant, in which customer can choose instead our
restaurant. So we estimate that our target will be go to another restaurant
(http://www.crr-
club.com/index.php?option=com_customproperties&view=show&task=show&Itemid=1&cp_lo
cation=muang&cp_foodtype=all&cp_resstyle=family&cp_time=all&submit_search=+Search...)
Quantity Major of Target Minor of Target
local people 222,223 33,657 6,732
Tourist 140,021 14,022 234
total 362,244 47,679 6,966
6,966/35 = 200 per
day

Amount of restaurant in Chiang Rai city is 35, so customer per each restaurant is 200
approximately per day. We estimate by each restaurant have the same rate. Price per each person
is 200


68


Our growth rate will be increase 10% each year within 5 years.
Year1
Months Sale forecast
January
February
March
April /66,150
May 66+,600
June 681,600
July 580,000
August 550,500
September 568,/00
October 669,600
November /6+,300
December 9+3,900
Total 9,030,/50

Year 2
Months Sale forecast
January 1,2+2,000
February 1,050,8/0
March 9/+,/+0
April 881,0/3
May /6+,290
June /83,8+0
July 66/,000
August 633,0/5
September 65+,005
October //0,0+0
November 8/8,9+5
December 1,085,+85
Total 10,385,363
69



Year 3
Months Sale forecast
January 1,+28,300
February 1,208,501
March 1,120,951
April 1,013,233
May 8/8,93+
June 901,+16
July /6/,050
August /28,036
September /52,106
October 885,5+6
November 1,010,/8/
December 1,2+8,308
Total 11,9+3,16/

Year 4
Months Sale forecast
January 1,6+2,5+5
February 1,389,//6
March 1,289,09+
April 1,165,218
May 1,010,//+
June 1,036,628
July 882,108
August 83/,2+2
September 86+,922
October 1,018,3/8
November 1,162,+05
December 1,+35,55+
70


Total 13,/3+,6+2

Year 5
Months Sale forecast
January 1,888,92/
February 1,598,2+2
March 1,+82,+58
April 1,3+0,001
May 1,162,390
June 1,192,123
July 1,01+,+2+
August 962,828
September 99+,660
October 1,1/1,135
November 1,336,/65
December 1,650,88/
Total 15,/9+,838



.
+
s
s

.
+
s
s
.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Year
Year.
Years
Year+
Year
71


Conclusion
Our restaurant emphasizes and gives precedence to external factor to run the Company
for eliminates the problems that will happen in the future such as political/legal, economic,
socio-cultural, demographic, and technological. We analyze about the competition of our
company that have more one. Those are 3C Analysis (Competitor, Customer, and Competitive).
We must know about their opportunities and weak for adapt and apply in our company. Our
restaurant thinks to create marketing mix strategy (7P’s) to make different from other competitor
and customers unknown before. The market forecast is an important thing that every company
must forecast the feasibility to sell product or service in that market. Furthermore, sale
forecast/profit estimation is thing that hard to forecast because we must assume to get sale and
profit which will happen or not happen. We hope the customers come and taste our product will
be impression.





Technical Feasibility Study


4.1 Product characteristics
Healthy Food
Food is the most important factor in life. Choosing to eat food, it is essential to the body,
because if we choose to eat nutritious foods, it make healthy body and mind, it would be nice, So
now food healthy is popular alternative to the loved ones health
alternative at this time because it is a food supplements in all categories. Which are essential to
the development of physical, psychological, emotional and intellectual.
4.1.1. Eat according to
Eat according to blood type. Is a new trend that is popular now because each blood group
has different chemicals, but have
all food have Protein as free radicals and
"Lectin” if you eat foods that contain
the digestive system, create insulin, metabolism and the balance of hormones.



Chapter 4


Technical Feasibility Study

Food is the most important factor in life. Choosing to eat food, it is essential to the body,
because if we choose to eat nutritious foods, it make healthy body and mind, it would be nice, So
now food healthy is popular alternative to the loved ones health. And it is a very attractive
alternative at this time because it is a food supplements in all categories. Which are essential to
the development of physical, psychological, emotional and intellectual.
according to blood type
lood type. Is a new trend that is popular now because each blood group
has different chemicals, but have Antigen, there are catalysts for the body immune system
d have Protein as free radicals and have ductile properties and draws
f you eat foods that contain Lectin not suitable for blood, it would be to interfere with
the digestive system, create insulin, metabolism and the balance of hormones.
72


Food is the most important factor in life. Choosing to eat food, it is essential to the body,
because if we choose to eat nutritious foods, it make healthy body and mind, it would be nice, So
. And it is a very attractive
alternative at this time because it is a food supplements in all categories. Which are essential to
lood type. Is a new trend that is popular now because each blood group
the body immune system which,
have ductile properties and draws blood sticks called
t would be to interfere with
the digestive system, create insulin, metabolism and the balance of hormones.


4.1.1.1 Group O blood Set
Blood is blood type O or caveman hunter.
first blood in the world. Later, the body adjusts to the fight against disease Evolution is a change
from a Fruit Co A, B, A, B, at a later time), people with O blood type is always the risk of
gastric disease. Because of stomach acid is high. But there are good properties in small animal.
Health care focused on eating protein. To particularly meat protein and exercise a lot. Vegetable
food should be derived from vegetable growing in the sun. Vegetables
tomato, plum, prune foods kelp Avoid foods from the milk, coffee, soft drinks, black tea,
watermelon, cantaloupe, corn, wheat, bread, red beans, cabbage and cauliflower especially
cabbage and cauliflower It contains substances that i
gland. Blood is a low thyroid hormone levels. Is easy with risk of thyroid disease









Blood is blood type O or caveman hunter. (A group of ancient humans and is believed to be the
first blood in the world. Later, the body adjusts to the fight against disease Evolution is a change
from a Fruit Co A, B, A, B, at a later time), people with O blood type is always the risk of
disease. Because of stomach acid is high. But there are good properties in small animal.
Health care focused on eating protein. To particularly meat protein and exercise a lot. Vegetable
food should be derived from vegetable growing in the sun. Vegetables - fruit colors such as
tomato, plum, prune foods kelp Avoid foods from the milk, coffee, soft drinks, black tea,
watermelon, cantaloupe, corn, wheat, bread, red beans, cabbage and cauliflower especially
cabbage and cauliflower It contains substances that interfere with the functioning of the thyroid
gland. Blood is a low thyroid hormone levels. Is easy with risk of thyroid disease
Menu
Pandan with chicken

60
Steamed Salmon in Soy Sauce

120
Grilled chicken breast, milk fresh
lemon grass

60
Chicken soup with bamboo tissue

95
73
(A group of ancient humans and is believed to be the
first blood in the world. Later, the body adjusts to the fight against disease Evolution is a change
from a Fruit Co A, B, A, B, at a later time), people with O blood type is always the risk of
disease. Because of stomach acid is high. But there are good properties in small animal.
Health care focused on eating protein. To particularly meat protein and exercise a lot. Vegetable
fruit colors such as
tomato, plum, prune foods kelp Avoid foods from the milk, coffee, soft drinks, black tea,
watermelon, cantaloupe, corn, wheat, bread, red beans, cabbage and cauliflower especially
nterfere with the functioning of the thyroid
gland. Blood is a low thyroid hormone levels. Is easy with risk of thyroid disease
Price
60 Baht
120 Baht

60 Baht
95 Baht












Crabs with Glass Noodles in Clay
pot

150
Steamed Fish in Lemon Sauce

100
Kung Fu Fried Poriukhing 55
Spicy Shrimp Salad

65

Banana Berry Smoothie

69
Apple Banana Smoothie

69
74
150 Baht

100 Baht
55 Baht

65 Baht
69 Baht
69 Baht



4.1.2 Group A blood Set
Blood Type A people tend to Europe. The body has less acid in the stomach. Need to
avoid the consumption of meat and other foods. Avoid the tomato, potato, pepper, mushrooms,
cauliflower, olives, mango, papaya, orange, black tea, beer, soda, soft drinks, should eat th
fish, beans, rice, garlic, pumpkin, carrot, vegetables Spinach, Broccoli Block, pineapple, cherry,
lemon, green tea, red wine, coffee and ginger to help stimulate more acid. Types of moderate
exercise such as golfing, hiking, swimming, dancing, yoga, m








people tend to Europe. The body has less acid in the stomach. Need to
avoid the consumption of meat and other foods. Avoid the tomato, potato, pepper, mushrooms,
cauliflower, olives, mango, papaya, orange, black tea, beer, soda, soft drinks, should eat th
fish, beans, rice, garlic, pumpkin, carrot, vegetables Spinach, Broccoli Block, pineapple, cherry,
lemon, green tea, red wine, coffee and ginger to help stimulate more acid. Types of moderate
exercise such as golfing, hiking, swimming, dancing, yoga, meditation, dance boxing China
Menu
Stuffed with tofu, seaweed

60
Chicken BBQ Hot & Spicy

65
Mackerel Egameceam

55
Orange Cake

59
75





people tend to Europe. The body has less acid in the stomach. Need to
avoid the consumption of meat and other foods. Avoid the tomato, potato, pepper, mushrooms,
cauliflower, olives, mango, papaya, orange, black tea, beer, soda, soft drinks, should eat their
fish, beans, rice, garlic, pumpkin, carrot, vegetables Spinach, Broccoli Block, pineapple, cherry,
lemon, green tea, red wine, coffee and ginger to help stimulate more acid. Types of moderate
editation, dance boxing China
Price
60 Baht

65 Baht
55 Baht
59 Baht









Central Fried Chicken chili salt

45
Chicken with cashew nuts

55
Honey Chicken 55
Sweet and sour sauce, fried fish
eagle

75
Kung Nang Louis Park

65

Fruit Salad

49

76
45 Baht

55 Baht

55 Baht

75 Baht
65 Baht
49 Baht









4.1.1.3 Group B blood Set
Blood type B are populations in Asia. Are group of people with digestion and stress
response goods. The food they eat meat such as beef, chicken, turkey, rabbit, beef, fish, deep sea
fish such as the international grain, fish
green leafy vegetables such. Avoid foods from poultry such as chicken, ducks, geese, birds, fruit,
their ruby, pear, tomato, peanut, soybean, sesame, sunflower seeds. The exercise must focus on
non-violent and relax the body by listening to music or meditate.


Best Lemonade Ever

49

Smooth Sweet Tea

49
Bualoy Ginger

49

Custard Dog

49

Blood type B are populations in Asia. Are group of people with digestion and stress
response goods. The food they eat meat such as beef, chicken, turkey, rabbit, beef, fish, deep sea
fish such as the international grain, fish-eyed, milk and dairy products, eggs, oatmeal, brown rice,
green leafy vegetables such. Avoid foods from poultry such as chicken, ducks, geese, birds, fruit,
their ruby, pear, tomato, peanut, soybean, sesame, sunflower seeds. The exercise must focus on
y by listening to music or meditate.
Menu
Grilled Barramundi with Avocado
Orange Salsa

77
49 Baht
49 Baht
49 Baht
49 Baht
Blood type B are populations in Asia. Are group of people with digestion and stress
response goods. The food they eat meat such as beef, chicken, turkey, rabbit, beef, fish, deep sea
ucts, eggs, oatmeal, brown rice,
green leafy vegetables such. Avoid foods from poultry such as chicken, ducks, geese, birds, fruit,
their ruby, pear, tomato, peanut, soybean, sesame, sunflower seeds. The exercise must focus on
Price
75 Baht













Stir-Fried Crab Meat with Curry
Power

Fried fish with tamarind sauce
Thai Fish cake
FRIED EGG IN CLEAR SOUP

Steamed Curried Fish

Prawn & Shrimp Paste with Soya
Bean Oil Fried Rice

78
99 Baht

89 Baht

55 Baht

45 Baht
55 Baht

45 Baht









Head Lettuce Stewed with Shitakae
Mushroom Soup

Spicy Apple and Hard-boiled Egg
Salad

Fluffy Tuna Spicy Salad

Rico's Passionate Pink Honey
Lemonade

Refreshing Cucumber Lemonade

Spiced Apricot Cider

79
79 Baht

49 Baht

59 Baht
49 Baht
49 Baht

49 Baht






4.1.1.4 Group AB blood Set
Blood type AB. Avoid foods that
with lemon, grape, plum, raspberry, cherry, food, their tofu, garlic, radishes, milk, yoghurt, nuts,
fish, sea exercises focus on yoga, cycling, Golf, swimming.







Strawberry Shortcake

Top Fruit Salad


Blood type AB. Avoid foods that are tropical fruit. But it should be eaten warm water mixed
with lemon, grape, plum, raspberry, cherry, food, their tofu, garlic, radishes, milk, yoghurt, nuts,
fish, sea exercises focus on yoga, cycling, Golf, swimming.
Menu
Salad of White Turmeric, Salted
Prawns and Pork

Stir-Fried Squid with Salted Duck
Eggs

Rice Noodles with Shrimp and
Aromatic Coconut Sauce

80
49 Baht
49 Baht
are tropical fruit. But it should be eaten warm water mixed
with lemon, grape, plum, raspberry, cherry, food, their tofu, garlic, radishes, milk, yoghurt, nuts,
Price
79 Baht

69 Baht

59 Baht









Silver Pomfret in Three Flavors
Tamarind Sauce

105
Salad of Thai Milkweed Flower

Fresh Coconut Milk Tom Yum Soup
of Grilled Banana Blossom and
Chicken

Cheese salad, fried chicken, baked
sesame

Ink stuff

Ua frog

81
105 Baht

89 Baht

89 Baht

89 Baht
79 Baht
79 Baht











Salad Strawberry Berry Shrimp

Apple Grape Drink

Mint and Fruit Smoothie

Red, White, and Blue Fruit Smoothie

Blueberry Pie

Blueberry Cheesecake

Caramel custard, fruit Card

82
69 Baht

49 Baht
59 Baht

59 Baht

69 Baht
69 Baht
59 Baht

83


There are also reports that each blood type is the risk of different diseases such as cancer,
heart disease, however, eating the blood, it has both supported and disagreed. But when
knowledge of this influx to the culture of health care already I try to study and note that what we
eat and then to have an effect or causes the body to a problem or not.

Food is the most important thing in health care. We eat the body we receive them. Is of
great benefit, it is your body. When the body is not receiving a penalty, it is expressed in the
form of the disease. But if eating Thai style mainly eat fish. Vegetarian basically Element, or eat
in with the Thai culture, Thai-style health care. Feeding the blood is added to the knowledge we
know that the world of health care promotion, he had new knowledge to provide guidelines for
health care, we sure enough.
(http://health.kapook.com/%E0%B8%AD%E0%B8%B2%E0%B8%AB%E0%B8%B2%E0%B8
%A3%E0%B8%95%E0%B8%B2%E0%B8%A1%E0%B8%81%E0%B8%A3%E0%B8%B8%
E0%B9%8A%E0%B8%9B%E0%B9%80%E0%B8%A5%E0%B8%B7%E0%B8%AD%E0%B
8%94/)
http://www.dumenu.com/ http://www.thaifoodmaster.com/recipes
http://allrecipes.com/Recipe/Banana-Berry-Smoothie-III/MoreRecipesLikeThis.aspx



84


4.2 The Location and Building
4.2.1 Land
This is located in the city in Chiang rai and near market, Sirikorn market. We can contact to
number telephone is 081-9517343 and 081-7077868. We can rent this land offer for rental is
70,000 per month and need to pay advance for about 6 month every year , that need to prepaid
about 420,000 per half year


4.2.1.1 Map



85


4.2.2 Building
IM Sook restaurant will build two storied, for the follower construction that we
use.
Core building Quantity Per once
1 Concrete surface is oily 1 floor 267 m*m
500
133,500
2 Concrete surface is oily 2 floor and stairs 228.6 m*m 500 114,300
3 Pillar and cupola 267 m*m 1400 373,800
4
Ceiling makes for Gypsum Smooth
plaster 495.6 m*m 325 161,070
5 Masonry wall plaster 952 m*m 500 476,000
6 Big door 3 unit 15000 45,000
7 Small door 2 unit 3,500 7,000
8 Sewage system toilets and bathroom 5 unit 10,000 50,000
9 Electrical work 35 unit 750 26,250
10 Color work 1904 m*m 135 257,040
11 Big Concrete in front of the store 1 unit 12,500 12,500
12 small Concrete in front of the store 1 unit 4,500 4,500
13 Pool and Sewage system 1 unit 12,000 12,000
14 Wood parquet 99 m*m 750 74,250
Total 1,747,210
86


4.3 Dimension of Restaurant
Our restaurant is a modern and art gallery style. We are creating the building to modern
within white color style. We use white color to appropriate with our concept. That can show our
restaurant we are can provide good and clean to quality standard for customer and make them
feel warm and happy. However our restaurant has 2 floors and in could to restaurant, office,
relax zone, kitchen room, laundry & dishwasher room, toilet and store.



Floor1: There are 7 zone that including restaurant, kitchen; relax zone, toilet, storeroom, office,
and outdoor zone.










Galler
87


Floor2: In 2
nd
floor there are three zones including gallery, restaurant and toilet.




88







89


4.3.1 Restaurant
Restaurant is the main to doing our business to preparing and Serve Food, drink and
dessert to customers. Restaurant zone include, television, air condition, fan, cabinet, table and
chair, sofa, counter bar etc. this zone receive visitors.

Equipment Unit Price Total

Air condition

1
15.900
15,900

TV.

1 20,900 20,900

loudspeaker

1 2,000 2,000

calculator

1 2,500 2,500

Computer

1 25,750 25,750

telephone 1 590 590

plug

1 89 89


lamp

3 1,200 1,200

Cabinet for cake

1 20,000 20,000
90




Fire

1 620 620

Table + chair (L)

6 4,750 28,500

Table + Chair (M)


8 2,500 20,000

Counter bar

1 17,300

17,300


Calculator

1 340

340
Calendar





1 30





30








Toothpick

15 20 300

Seasoning

6 80 480
91



Air refresher

1 1,500 1,500

Table Cloth

15 10 150

Wall painting 9 500 4,500

Pen

1 125

125

Patch

2 61 122

«.«a::· 3 20 60

bin (size m) 1 140 140



plant 4 150 600
Total 163,696


92


4.3.2 Office
Office room control all of activity in own business such as, finance account record, store,
document file about own restaurant, order product in the stock. Office room have many
equipment which use employee working example, table , air condition ,cabinet, pen, file,
telephone, fax etc

Equipment Unit Price Total

Table

1 1,700 1,700

Chair

1 1,750 1,750

Computer

1 25,750 25,750

Telephone 1 590 590

Fax 1 2,990 2,990

Calculator

1 340

340

File Cabinet

3 480 1,440

File

20 28 560
93



calendar

1 30 30

Clock 1 150 150

Locker

1 5,000 5,000

Job card

1 118/pack 118

Receipt

5 20 100

·.:···.. 1 950 950

Electronic time recorder 1 9,400 9,400

Copy paper

2 94 188

Scoth tape


4 15 60
94



Pen

1 125 125

Patch

1 61 61

Paper stab 3 20 60

Scissors

1 80 80

bin (size m) 1 140 140
Total 51,582

4.3.3 Kitchen
This zone includes equipment in cooking by chef. So, restaurant zone is very important
to own business. Manager and employees should attend it.

Kitchen (Electric equipment)
Equipment Unit Price Total

ELECTRIC FRYER 1 13,375 13,375
Refrigerator
LG GC-R207WTC


1 54,900 54,900
95



freezer
SANYO Sanyo SCR-T100G
Size 9.0 Q
1 15,650 15,650

Oven

Hailer Microwave
Convection Oven - Stainless
Steel
1 7,800 7,800


ELECTRIC FRYER
1 4,990 4,990
Gas infrared & Spark units

3 120 360

GAS 2 890 1,780

Cooker hood

ELECTROLUX EFC 650 X
1 11,900 11,900

Food grinder


1 2,890 2,890

Mixer (cooking)


1
3,990 3,390
96


Filter
Pruio, UF-5BX4
1 3,150 3,150

Shaker
BUONO BUO
1 3,950 3,950
Drinking water , Sanyo 1 5,290 5,290


Rice cooker
1 2,090 2,090

Water heater 1 2,420 2,420

Juice extractor


1 3,390 3,390
Total 137,325

Kitchen (equipment)

zinc 1 4,980 4,980
Wall Cabinet

1 2,120 2,120
97


Grill basket 1 2,480 2,480

Stainless steel tray 3 120 360

pot 2 428 856


pan
4 980 3,920

AUTOCAVE 1 2,019 2,019


















Glass (dozen)






-long glass (dozen)






15






3






240






564






3,600






1,692


98












-wine glass (dozen)






-ice-cream glass (dozen)




2







2




720







744









1,440







1,488
jar 4 278 1,112
Ice bucket

30 89 2,670

tray 5 294 1,470

Spoon-fork-knife

124

89 , 112

1,866
99



Chopsticks (pair) 100 2 200

tea spoon (dozen)






3 20 60

knife cut fruit








Knife cut meat

2








3
64








173
128








519

Butcher 2 113 226

Knife Storage 1 399 399
100



ladle 3 79 237

turner 2 120 240

sieve 1 139 139

scissors 1 52 52
plate 1 S- 44
M-59
L-75
3,700

cup
1
S- 58
M-84
L-121
2,450

tong

30 15 450

ice scoop

1 59 59
wrap

1 69 69
101



Corkscrew 2 39 78

corkscrew

1 369 369

basket 1 94 94

box 5 89 445
screen of fruits 1 339 339
foam box (pack) 2 40 80

plastic bag (pack)
8*16
2 35 70
tissue 2 23 46
napkin

3 29 87
102


Board 1 199 199
Thermal Gloves 4 39 156

Soap 1 15 15
Dishwashing 1 24 24
Scott bright

3 3 9
bin

2 199 398

Plastic Bag (Pack) 2 112 224
Apron 4 125 500
cabinet 1 2,799 2,799
103

























wheelbarrow 1 4,560 4,560

bell 1 120 120
Total 51,613
104


4.3.4 Relax Zone
Relax zone is room which customer can rest and relax in this room. Relax room relief for
stressed executives. The zone has sofa, television, air condition, massage chair etc.
Supplies/ Equipment Unit Price Total

Loudspeaker Pionner Series 3
Speaker Systems S-31

1 19,000 19,000

plug

FUSE 8 Slot VKF 2X1
MYW-825
1 200 200

WATER PUMP
Hitashi WT-P100GP
1 4,360 4,360
Air conditioner
MITSUBISHI
1 13,300 13,300

table


2 2,700 5,400
sofa

Sofa Koncept Mirada

1 18,500 18,500


Bookshelf Index
Contempo/950
1 4,990 4,990
105




Newspaper stand OP7
1 450 450

flowerpot
Jardiniere
4 150 600



Umbrella Index
4 790 3,160


4.3.5 Storeroom
Store room is keeping all of tool and equipment that use in the restaurant. The equipment
in the store is tool and equipment of cleaning such as Broom, Wood dust, Glass cleaner and
Toolbox.

Supplies/ Equipment Unit Price Total


Mop Turbo swop
1 590 590


Dustpan
2 47 94


Broom
2 57 114
Total 69,960




Wood


Glass cleaner
cc


Liquid


SUNLIGHT


Cleaner
clean


Toilet


Tripe ss115 11*11

Tissue

Total




Wood dust
2 75
Glass cleaner LIPTONIC 300
1 45
Liquid Floor M Clean Floor
1 180
SUNLIGHT 3.8 L
1 218
Cleaner bathrooms 2 Point key
clean
1 69
Toilet brush Scotch brite
2 69
Tripe ss115 11*11
5 52
Tissue 5 42
Total
106
75 150
45 45
180 180
218 218
69 69
69 138
52 260
210
2,068


4.3.6 Art gallery

Supplies/Equipment

picture
.vvˆˊ·

«..·


Air conditioner
( ECONO AIR ) MODEL.
MS-SGE09VC 8478 BTU
Total


4.3.7 Toilet
In toilet room in the store, within has Toilet bowl, Bidet, Toilet tissue box, Lavatory,
Toilet hose, Mirror Price, Sink hydrant, Bath Screen, Bronze chromium sewer, White hose,
Navel basin, Door knob, Miter

Supplies/Equipment


Washbasin
TOTO

rubber tube

Unit Price
picture 24 290
1 2,500
1 850
Air conditioner MITSUBISHI
( ECONO AIR ) MODEL.
SGE09VC 8478 BTU
1 13,300
Total
In toilet room in the store, within has Toilet bowl, Bidet, Toilet tissue box, Lavatory,
Toilet hose, Mirror Price, Sink hydrant, Bath Screen, Bronze chromium sewer, White hose,
Navel basin, Door knob, Miter Price, Doors.
Unit
Washbasin
TOTO LW790U/LW790F
4
rubber tube 4
107
Total
6,960
2,500
850
13,300 13,300
23,610
In toilet room in the store, within has Toilet bowl, Bidet, Toilet tissue box, Lavatory,
Toilet hose, Mirror Price, Sink hydrant, Bath Screen, Bronze chromium sewer, White hose,
Price Total
6,380 51,320
70 280
108




Faucet

4 120 480


Mirror
4 105 420

Soap box 4 350 1,400


Trash
4 199 796



Ventilators MITSUBISHI EX-20SH
4 950 3,800


flush toilet
4 4,240 16,960


Hanging bag American Standard Seva
K-6581-42-N
4 340 1,360
Total 76,816





4.3.8 Cleaning Room
Cleaning room is store to cleaning equipment such as wash and wash dishes. Include,
Dishwasher, Washing machine,
Art gallery, visitor look own pictures in this room and can buy some picture that u want. Picture
is drawing by famous painter of the located. This room

Supplies/Equipment





Square






Wash basin


Sunwa


Trash
color (
Cleaning room is store to cleaning equipment such as wash and wash dishes. Include,
, Washing machine, square plastic baskets, Wash basin.
Art gallery, visitor look own pictures in this room and can buy some picture that u want. Picture
is drawing by famous painter of the located. This room decorates elegant style.
Unit
1
Square plastic baskets 9905
2
10
Wash basin. MEX - DL86
1
Sunwa Faucet
2
Standard RW-9073 8 L Blue gray
(ET)
1
109
Cleaning room is store to cleaning equipment such as wash and wash dishes. Include,
Art gallery, visitor look own pictures in this room and can buy some picture that u want. Picture
decorates elegant style.
Price Total
14,790 14,790
99 198
18 180
3,790 3,790
120 120
50 50
110




FUSE 8 Slot VKF 2X1 MYW-825

1 200 200


SUNLIGHT 3.8 L
1 218 218


Laundry Liquid

1 130 130
Total 19,676


Summary Cost of layout


Total cost of Restaurant 163,696
Total cost of Office 51,582
Total cost of Kitchen Electric equipment 137,325
Total of Kitchen equipment 51,613
Total of Relax Zone 69,960
Total of Cleaning room 19,676
Total of Equipment 493,852


111


4.4 Pre Operating Cost
4.4.1 Cost of request electric
According to the landscape last time is Phu-Lae restaurant, so we no need to do require
of kilowatt electricity meter and electric water, it was installed.
Cost of setting number of telephone 200 Baht
WiFi intrnet 15 M 1,985 Baht
Cost of insurance and install UBC True visions 3,000 Baht
Total cost of request electric 5,185 Baht

4.4.2 Cost of Commercial Registration
We register at Department of business development; Chiang Rai by register is business
one owner. Pay only register fee 5o baht and tax payment as same as normal person by pay two
times a years. (www.dbd.go.th)
4.5 Cost of investment
4.5.1 Pre operating expense
Pre operating expense Initial
Total cost of request electric 5,185
Cost of Commercial Registration 50
Prepaid rental land 70,000
Total 75,235

112


4.5.2 Cost of layout
Total cost of Restaurant 163,696
Total cost of Office 51,582
Total cost of Kitchen Electric equipment 137,325
Total of Kitchen equipment 51,613
Total of Relax Zone 69,960
Total of cleaning room 19,676
Total Cost of layout 493,852

4.5.3 Direct labor cost

Administrator 16,000
Manager 11,000
Accountant 7,000
Executive Chef 15,000
Chef 26,000
Chef assistant 10,000
Cashier 14,000
Waiter 40,000
Food runner 8,000
Water bar 10,000
Receptionist 7,000
Housekeeper 4,000
cleaner 4,000
Security guard 6,000
Total 178,000



113


4.6 Depreciation: Year1
Investment 2009 Cost January Febuary March May April June July August September October November December Total Salvage value
Building 1,747,210 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B331,970 B87,361
Air condition B15,900 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B3,021 B795
TV. B20,900 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B3,971 B1,045
loudspeaker B2,000 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B380 B100
calculator B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B125
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B1,288
telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B30
Lamp B1,200 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B228 B60
Cabinet for cake B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B1,000
Fire B620 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B118 B31
Table+Chair(L) B28,500 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B5,415 B1,425
Table+Chair(M) B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B1,000
Counter bar B17,300 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B3,287 B865
Air refresher B1,500 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B285 B75
Wall painting B4,500 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B855 B225
Table B1,700 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B323 B85
Chair B1,750 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B333 B88
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B1,288
Telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B30
Fax B2,990 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B568 B150
File Cabinet B1,440 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B274 B72
Clock B150 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B29 B8
Locker B5,000 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B950 B250
v iauLLn: B950 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B181 B48
Electronic time recorder B9,400 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B1,786 B470
ELECTRIC FRYER fried B13,375 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B2,541 B669
Refrigerator LG GC-R207WTC B54,900 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B10,431 B2,745
freezer SANYO Sanyo SCR-T100G Size 9.0 Q B15,650 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B2,974 B783
Oven Hailer Microwave Convection Oven - Stainless Steel B7,800 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B1,482 B390
ELECTRIC FRYER B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B250
Gas infrared & Spark units B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B18
Cooker hood ELECTROLUX EFC 650 X B11,900 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B2,261 B595
Food grinder B2,890 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B549 B145
Mixer (cooking) B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B170
Filter Pruio, UF-5BX4 B3,150 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B599 B158
Shaker BUONO BUO B3,950 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B751 B198
Drinking water , Sanyo B5,290 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B1,005 B265
Rice cooker B2,090 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B397 B105
Water heater B2,420 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B460 B121
Juice extractor B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B170
zinc B4,980 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B946 B249
Wall Cabinet B2,120 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B403 B106
Grill basket B2,480 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B471 B124
Stainless steel tray B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B18
Pot B856 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B163 B43
Pan B3,920 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B745 B196
AUTOCAVE B2,019 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B384 B101
Board B199 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B38 B10
bin B398 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B76 B20
114


cabinet B2,799 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B532 B140
wheelbarrow B4,560 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B866 B228
Loudspeaker Pionner Series 3 B19,000 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B3,610 B950
WATER PUMP B4,360 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B828 B218
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B665
table B5,400 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B1,026 B270
Sofa Koncept Mirada B18,500 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B3,515 B925
Bookshelf Index Contempo/950 B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B250
Newspaper stand OP7 B450 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B86 B23
Umbrella Index B3,160 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B600 B158
picture B6,960 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B1,322 B348
statue B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B125
a(nnu B850 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B162 B43
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B665
Washbasin B51,320 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B9,751 B2,566
rubber tube B280 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B53 B14
Faucet B480 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B91 B24
Mirror B420 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B80 B21
Soap box B1,400 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B266 B70
Trash B796 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B151 B40
Ventilators MITSUBISHI EX-20SH B3,800 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B722 B190
flush toilet B16,960 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B3,222 B848
Hanging bag American Standard Seva B1,360 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B258 B68
in: au±nn( B14,790 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B2,810 B740
Wash basin. MEX - DL86 B3,790 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B720 B190
Sunwa Faucet 120 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B23 B6
Depreciation-Equipment B559,502 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B106,305

115



Year 2:
Investment 2010 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 2
Building 1,747,210 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B331,970 B663,940
Air condition B15,900 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B3,021 B6,042
TV. B20,900 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B3,971 B7,942
loudspeaker B2,000 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B380 B760
calculator B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B950
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B9,785
telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B224
Lamp B1,200 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B228 B456
Cabinet for cake B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B7,600
Fire B620 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B118 B236
Table+Chair(L) B28,500 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B5,415 B10,830
Table+Chair(M) B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B7,600
Counter bar B17,300 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B3,287 B6,574
Air refresher B1,500 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B285 B570
Wall painting B4,500 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B855 B1,710
Table B1,700 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B323 B646
Chair B1,750 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B333 B665
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B9,785
Telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B224
Fax B2,990 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B568 B1,136
File Cabinet B1,440 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B274 B547
Clock B150 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B29 B57
Locker B5,000 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B950 B1,900
viauLLn: B950 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B181 B361
Electronic time recorder B9,400 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B1,786 B3,572
ELECTRIC FRYER fried B13,375 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B2,541 B5,083
Refrigerator LG GC-R207WTC B54,900 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B10,431 B20,862
freezer SANYO Sanyo SCR-T100G Size 9.0 Q B15,650 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B2,974 B5,947
Oven Hailer Microwave Convection Oven - Stainless Steel B7,800 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B1,482 B2,964
ELECTRIC FRYER B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B1,896
Gas infrared & Spark units B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B137
Cooker hood ELECTROLUX EFC 650 X B11,900 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B2,261 B4,522
Food grinder B2,890 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B549 B1,098
Mixer (cooking) B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B1,288
Filter Pruio, UF-5BX4 B3,150 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B599 B1,197
Shaker BUONO BUO B3,950 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B751 B1,501
Drinking water , Sanyo B5,290 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B1,005 B2,010
Rice cooker B2,090 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B397 B794
Water heater B2,420 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B460 B920
Juice extractor B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B1,288

116


zinc B4,980 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B946 B1,892
Wall Cabinet B2,120 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B403 B806
Grill basket B2,480 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B471 B942
Stainless steel tray B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B137
Pot B856 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B163 B325
Pan B3,920 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B745 B1,490
AUTOCAVE B2,019 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B384 B767
Board B199 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B38 B76
bin B398 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B76 B151
cabinet B2,799 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B532 B1,064
wheelbarrow B4,560 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B866 B1,733
Loudspeaker Pionner Series 3 B19,000 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B3,610 B7,220
WATER PUMP B4,360 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B828 B1,657
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B5,054
table B5,400 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B1,026 B2,052
Sofa Koncept Mirada B18,500 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B3,515 B7,030
Bookshelf Index Contempo/950 B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B1,896
Newspaper stand OP7 B450 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B86 B171
Umbrella Index B3,160 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B600 B1,201
picture B6,960 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B1,322 B2,645
statue B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B950
a(nn u B850 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B162 B323
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B5,054
Washbasin B51,320 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B9,751 B19,502
rubber tube B280 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B53 B106
Faucet B480 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B91 B182
Mirror B420 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B80 B160
Soap box B1,400 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B266 B532
Trash B796 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B151 B302
Ventilators MITSUBISHI EX-20SH B3,800 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B722 B1,444
flush toilet B16,960 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B3,222 B6,445
Hanging bag American Standard Seva B1,360 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B258 B517
in:au±nn ( B14,790 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B2,810 B5,620
Wash basin. MEX - DL86 B3,790 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B720 B1,440
Sunwa Faucet 120 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B23 B46
Depreciation-Equipment B559,502 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B106,305

117


Year 3:
Investment 2011 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 3
Building 1,747,210 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B331,970 B995,910
Air condition B15,900 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B3,021 B9,063
TV. B20,900 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B3,971 B11,913
loudspeaker B2,000 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B380 B1,140
calculator B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B1,425
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B14,678
telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B336
Lamp B1,200 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B228 B684
Cabinet for cake B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B11,400
Fire B620 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B118 B353
Table+Chair(L) B28,500 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B5,415 B16,245
Table+Chair(M) B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B11,400
Counter bar B17,300 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B3,287 B9,861
Air refresher B1,500 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B285 B855
Wall painting B4,500 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B855 B2,565
Table B1,700 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B323 B969
Chair B1,750 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B333 B998
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B14,678
Telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B336
Fax B2,990 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B568 B1,704
File Cabinet B1,440 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B274 B821
Clock B150 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B29 B86
Locker B5,000 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B950 B2,850
v iauLLn: B950 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B181 B542
Electronic time recorder B9,400 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B1,786 B5,358
ELECTRIC FRYER fried B13,375 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B2,541 B7,624
Refrigerator LG GC-R207WTC B54,900 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B10,431 B31,293
freezer SANYO Sanyo SCR-T100G Size 9.0 Q B15,650 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B2,974 B8,921
Oven Hailer Microwave Convection Oven - Stainless Steel B7,800 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B1,482 B4,446
ELECTRIC FRYER B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B2,844
Gas infrared & Spark units B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B205
Cooker hood ELECTROLUX EFC 650 X B11,900 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B2,261 B6,783
Food grinder B2,890 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B549 B1,647
Mixer (cooking) B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B1,932
Filter Pruio, UF-5BX4 B3,150 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B599 B1,796
Shaker BUONO BUO B3,950 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B751 B2,252
Drinking water , Sanyo B5,290 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B1,005 B3,015
Rice cooker B2,090 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B397 B1,191
Water heater B2,420 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B460 B1,379

118


Juice extractor B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B1,932
zinc B4,980 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B946 B2,839
Wall Cabinet B2,120 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B403 B1,208
Grill basket B2,480 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B471 B1,414
Stainless steel tray B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B205
Pot B856 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B163 B488
Pan B3,920 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B745 B2,234
AUTOCAVE B2,019 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B384 B1,151
Board B199 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B38 B113
bin B398 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B76 B227
cabinet B2,799 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B532 B1,595
wheelbarrow B4,560 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B866 B2,599
Loudspeaker Pionner Series 3 B19,000 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B3,610 B10,830
WATER PUMP B4,360 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B828 B2,485
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B7,581
table B5,400 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B1,026 B3,078
Sofa Koncept Mirada B18,500 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B3,515 B10,545
Bookshelf Index Contempo/950 B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B2,844
Newspaper stand OP7 B450 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B86 B257
Umbrella Index B3,160 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B600 B1,801
picture B6,960 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B1,322 B3,967
statue B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B1,425
a(nnu B850 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B162 B485
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B7,581
Washbasin B51,320 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B9,751 B29,252
rubber tube B280 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B53 B160
Faucet B480 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B91 B274
Mirror B420 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B80 B239
Soap box B1,400 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B266 B798
Trash B796 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B151 B454
Ventilators MITSUBISHI EX-20SH B3,800 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B722 B2,166
flush toilet B16,960 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B3,222 B9,667
Hanging bag American Standard Seva B1,360 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B258 B775
in: au±nn ( B14,790 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B2,810 B8,430
Wash basin. MEX - DL86 B3,790 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B720 B2,160
Sunwa Faucet 120 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B23 B68
Depreciation-Equipment B559,502 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B106,305

119


Year 4:
Investment 2012 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 4
Building 1,747,210 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B331,970 B1,327,880
Air condition B15,900 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B3,021 B12,084
TV. B20,900 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B3,971 B15,884
loudspeaker B2,000 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B380 B1,520
calculator B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B1,900
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B19,570
telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B448
Lamp B1,200 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B228 B912
Cabinet for cake B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B15,200
Fire B620 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B118 B471
Table+Chair(L) B28,500 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B226 B226 B4,964 B16,245
Table+Chair(M) B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B15,200
Counter bar B17,300 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B3,287 B9,861
Air refresher B1,500 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B285 B1,140
Wall painting B4,500 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B855 B3,420
Table B1,700 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B323 B1,292
Chair B1,750 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B333 B1,330
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B19,570
Telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B448
Fax B2,990 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B568 B2,272
File Cabinet B1,440 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B274 B1,094
Clock B150 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B29 B114
Locker B5,000 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B950 B3,800
viauLLn: B950 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B181 B722
Electronic time recorder B9,400 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B1,786 B7,144
ELECTRIC FRYER fried B13,375 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B2,541 B10,165
Refrigerator LG GC-R207WTC B54,900 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B10,431 B41,724
freezer SANYO Sanyo SCR-T100G Size 9.0 Q B15,650 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B2,974 B11,894
Oven Hailer Microwave Convection Oven - Stainless Steel B7,800 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B1,482 B5,928
ELECTRIC FRYER B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B3,792
Gas infrared & Spark units B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B274
Cooker hood ELECTROLUX EFC 650 X B11,900 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B2,261 B9,044
Food grinder B2,890 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B549 B2,196
Mixer (cooking) B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B2,576
Filter Pruio, UF-5BX4 B3,150 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B599 B2,394
Shaker BUONO BUO B3,950 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B751 B3,002
Drinking water , Sanyo B5,290 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B1,005 B4,020
Rice cooker B2,090 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B397 B1,588
Water heater B2,420 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B460 B1,839
120


Juice extractor B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B2,576
zinc B4,980 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B946 B3,785
Wall Cabinet B2,120 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B403 B1,611
Grill basket B2,480 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B471 B1,885
Stainless steel tray B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B274
Pot B856 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B163 B651
Pan B3,920 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B745 B2,979
AUTOCAVE B2,019 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B384 B1,534
Board B199 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B38 B151
bin B398 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B76 B302
cabinet B2,799 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B532 B2,127
wheelbarrow B4,560 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B866 B3,466
Loudspeaker Pionner Series 3 B19,000 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B3,610 B14,440
WATER PUMP B4,360 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B828 B3,314
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B10,108
table B5,400 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B1,026 B4,104
Sofa Koncept Mirada B18,500 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B3,515 B14,060
Bookshelf Index Contempo/950 B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B3,792
Newspaper stand OP7 B450 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B86 B342
Umbrella Index B3,160 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B600 B2,402
picture B6,960 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B1,322 B5,290
statue B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B1,900
a(nnu B850 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B162 B646
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B10,108
Washbasin B51,320 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B9,751 B39,003
rubber tube B280 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B53 B213
Faucet B480 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B91 B365
Mirror B420 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B80 B319
Soap box B1,400 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B266 B1,064
Trash B796 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B151 B605
Ventilators MITSUBISHI EX-20SH B3,800 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B722 B2,888
flush toilet B16,960 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B3,222 B12,890
Hanging bag American Standard Seva B1,360 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B258 B1,034
in:au±nn( B14,790 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B2,810 B11,240
Wash basin. MEX - DL86 B3,790 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B720 B2,880
Sunwa Faucet 120 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B23 B91
Depreciation-Equipment B559,502 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,633 B8,633 B105,854

121


Year 5:
Investment 2013 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 5
Building 1,747,210 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B27,664 B331,970 B1,659,850
Air condition B15,900 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B252 B3,021 B15,105
TV. B20,900 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B331 B3,971 B19,855
loudspeaker B2,000 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B380 B1,900
calculator B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B2,375
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B24,463
telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B561
Lamp B1,200 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B19 B228 B1,140
Cabinet for cake B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B19,000
Fire B620 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B10 B118 B589
Table+Chair(L) B28,500 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B451 B5,415 B16,245
Table+Chair(M) B20,000 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B317 B3,800 B19,000
Counter bar B17,300 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B274 B3,287 B9,861
Air refresher B1,500 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B24 B285 B1,425
Wall painting B4,500 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B71 B855 B4,275
Table B1,700 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B27 B323 B1,615
Chair B1,750 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B28 B333 B1,663
Computer B25,750 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B408 B4,893 B24,463
Telephone B590 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B9 B112 B561
Fax B2,990 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B47 B568 B2,841
File Cabinet B1,440 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B23 B274 B1,368
Clock B150 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B29 B143
Locker B5,000 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B950 B4,750
v iauLLn: B950 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B15 B181 B903
Electronic time recorder B9,400 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B149 B1,786 B8,930
ELECTRIC FRYER fried B13,375 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B212 B2,541 B12,706
Refrigerator LG GC-R207WTC B54,900 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B869 B10,431 B52,155
freezer SANYO Sanyo SCR-T100G Size 9.0 Q B15,650 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B248 B2,974 B14,868
Oven Hailer Microwave Convection Oven - Stainless Steel B7,800 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B124 B1,482 B7,410
ELECTRIC FRYER B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B4,741
Gas infrared & Spark units B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B342
Cooker hood ELECTROLUX EFC 650 X B11,900 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B188 B2,261 B11,305
Food grinder B2,890 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B46 B549 B2,746
Mixer (cooking) B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B3,221
Filter Pruio, UF-5BX4 B3,150 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B599 B2,993
Shaker BUONO BUO B3,950 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B63 B751 B3,753
Drinking water , Sanyo B5,290 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B84 B1,005 B5,026
Rice cooker B2,090 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B33 B397 B1,986
Water heater B2,420 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B38 B460 B2,299
Juice extractor B3,390 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B54 B644 B3,221
zinc B4,980 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B946 B4,731
122


Wall Cabinet B2,120 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B34 B403 B2,014
Grill basket B2,480 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B39 B471 B2,356
Stainless steel tray B360 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B68 B342
Pot B856 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B14 B163 B813
Pan B3,920 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B62 B745 B3,724
AUTOCAVE B2,019 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B32 B384 B1,918
Board B199 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B3 B38 B189
bin B398 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B6 B76 B378
cabinet B2,799 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B44 B532 B2,659
wheelbarrow B4,560 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B72 B866 B4,332
Loudspeaker Pionner Series 3 B19,000 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B301 B3,610 B18,050
WATER PUMP B4,360 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B69 B828 B4,142
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B12,635
table B5,400 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B86 B1,026 B5,130
Sofa Koncept Mirada B18,500 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B293 B3,515 B17,575
Bookshelf Index Contempo/950 B4,990 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B79 B948 B4,741
Newspaper stand OP7 B450 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B86 B428
Umbrella Index B3,160 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B50 B600 B3,002
picture B6,960 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B110 B1,322 B6,612
statue B2,500 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B40 B475 B2,375
a(nn u B850 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B162 B808
Air conditioner B13,300 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B211 B2,527 B12,635
Washbasin B51,320 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B813 B9,751 B48,754
rubber tube B280 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B4 B53 B266
Faucet B480 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B8 B91 B456
Mirror B420 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B7 B80 B399
Soap box B1,400 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B266 B1,330
Trash B796 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B13 B151 B756
Ventilators MITSUBISHI EX-20SH B3,800 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B722 B3,610
flush toilet B16,960 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B269 B3,222 B16,112
Hanging bag American Standard Seva B1,360 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B22 B258 B1,292
in:au±nn( B14,790 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B234 B2,810 B14,051
Wash basin. MEX - DL86 B3,790 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B60 B720 B3,601
Sunwa Faucet 120 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B2 B23 B114
Depreciation-Equipment B559,502 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B8,859 B106,305

123


4.7 Administration analysis
4.7.1 Human resource
Our restaurant needs 10 positions of employee in Chiang Rai. According to the
lowest wage of Chiang Rai year 2010 is 157 baths, we define employee’s wage to ach
position as follower;
No. Vacancy Quantity Salary Total salary
1. Administrator 1 16,000 16,000
2. Manager 1 11,000 11,000
4. Accountant 1 7,000 7,000
5. Executive Chef 1 15,000 15,000
6. Chef 2 13,000 26,000
7. Chef assistant 2 5,000 10,000
8. Cashier 2 7,000 14,000
9. Waiter 8 5,000 40,000
10. Food runner 2 4,000 8,000
11. Water bar 2 5,000 10,000
12 Receptionist 1 7,000 7,000
13. Housekeeper 1 4,000 4,000
14. cleaner 1 4,000 4,000
15. Security guard 1 6,000 6,000
Total 26 178,000

124


4.7.2 Job Description
Manager
Job Requirement
1. Bachelor's Degree
2. Has an experience with restaurant at least 5 years
3. Good English communication
4. Good relationship and have service mind
5. Always enthusiastic in work
6. At least 26 years old
7. has a leadership skills
Job description
1. Coordination with each department and those who come in contact with
restaurant
2. Manage all staff work process and training
3. Supervision of the operating effectively.
4. Care of the performance of subordinate and standard treatment.

Accountant
Job Requirement
1. At least Bachelor's Degree
2. Has an experience with Accounting at least 1 years
3. normal English communication
4. Have the honesty
5. At least 22 years old
6. Good in computer skill.
125


Job description
1. Calculate the money when customer order check bill.
2. Check the money after the restaurant closes.
3. Summary about income of product every day.
4. Coordination with the other Cashier.
5. Manage account when every department wants to buy the goods.

Executive Chef
Job Requirement
1. At least High school
2. Has an experience with cooking the healthy food and other food at least 5
years.
3. Has imagines and creativity for made news product.
4. Have leadership skills.
5. love to learn for develop with new skills
Job description
1. Cook the food for customer needs
2. Control many materials for safe the cost every day.
3. Coordination with manager about the cost of many materials.
4. Choose the good materials for customer.
5. Make the new food for attract the customer.
6. Quality control of the foods


126


Chef
Job Requirement
1. At least High school
2. Has an experience with cooking the healthy food and other at least 3 years
3. Have communication skills.
4. Has imagines and creativity for made news product.
5. Support with Executive Chef

Job description
1. Cook the food for customer needs
2. Prepare material from order of Executive Chef.
3. Coordination between Executive Chef and other employees in the kitchen.
4. Make the food when customer orders.

Chef assistant
Job Requirement
1. At least High school.
2. Has an experience with cooking the healthy food and other at least 1 year.
3. Love to learn for develop new skills.
4. At least 22 years old
Job description
1. Support with Chef for Cook the food for customer needs
2. Prepare material from order of Chef.
3. Clean the kitchen room after the restaurant closes.
4. Prepare material every day before the restaurant opened.
127


Cashier
Job Requirement
1. normal English communication
2. Has the honest in there work.
3. Coordination with accountant.
4. At least high school
5. Good relationship and have service mind.
Job description
1. Give tax invoices for customer.
2. Keep the money when the customers pay for product.
3. Coordination with accountant.
4. Calculate the money when customer order check bill.
Food runner
Job Requirement
1. At least middle school
2. Love to work in service business.
3. Can endure with pressure from this position.
4. Actives in there position.
5. Good relationship and have service mind

Job description
1. Get the food from kitchen to give the waiter for prepare at the counter bar.
2. Take care the customer and those who come to use service in restaurant.
3. Coordination between employees in the kitchen with waiter.
4. Clean in restaurant areas.
128


Waiter
Job Requirement
1. At least middle school
2. Love to work in service business.
3. Good relationship and have service mind
4. Actives in there position.
5. Can endure with pressure from this position.

Job description
1. Coordination between food runners with customer.
2. Prepare the food for serf to customer.
3. Prepare much material in the restaurant before time to open.
4. Clean the restaurant area every day after the restaurant closes.

Water bar
1. At least middle school
2. Can endure with pressure from this position.
3. Actives in there position.
4. Have the honesty.
5. At least 18 years old.
Job description
1. Prepare the drink from the check list every day.
2. Prepare the drink order from waiter.
3. Clean around the water bar area.
4. Check list of beverage before and after the restaurant closes.
129


Receptionist
Job Requirement
1. At least high school
2. Has the good communication skill
3. Good relationship and have service mind.
4. Normal English communication.
5. Actives in there position.
Job description
1. To take care the customer when they come in the restaurant.
2. Clean around the front of restaurant.
3. Can reserve table in the restaurant when the customer contact before they
come.
Housekeeper
Job Requirement
1. At least middle school
2. Actives in there position.
3. Has the good communication skill
Job description
1. Clean the every area in restaurant except the kitchen room.
2. Check the clean before and after the restaurant closes.
Cleaner
Job Requirement
1. At least middle school
2. Has the good communication skill
3. Actives in there position.
Job description
130


1. Clean the kitchen area before and after the restaurant closes.
2. Prepare and clean the tool in the kitchen.

Security guard
Job Requirement
1. At least middle school
2. Have the sport skills.
3. Have the honesty in the work.
4. Actives in there position.
Job description
1. Walk around the restaurant area for check the orderliness.
2. Safe the asset of restaurant and customer.


131


4.8 Supplier
Company Product
1.Royal Project Foundation
65 Sutep Rd. T.Sutep A. Muang Chiang Mai 50200

Fruit, Vegetable, Flower
2. Porntaweechoke Farm
95/246 Moo.6, Buathong Soi 13/15, Kanchanapisek
Rd., T.Bangrakpattana - Bangbuathong Nonthaburi
THAILAND

Fruit and vegetable, Pineapple,
Hydroponics Vegetables,100%
pineapple juice, Organic
vegetables
3.Siam Future Farm
112 Moo 3, Sunna Village, Mae Kham, Mae Chan,
Chiang Rai 57240 THAILAND

Organic vegetables
4. OTOP of Tambon Chom Mok Kaw Organic vegetables
5. Boonrawd Farm
99 M.1 T.Mae korn Chiangrai 57000

Fruit
6.Prince Chakraband Pensiri Center For Plant
Development
95/246 Moo.6, Buathong Soi 13/15, Kanchanapisek
Rd., T.Bangrakpattana Nonthaburi

Organic vegetables
7. Management Center for Clean Vegetable under
Sufficiency Economy concept in Chiang Mai Area
[MCS]

Organic vegetables
8.Doi Luang Green Farm
406 M.5 T.Chiangdaw Chiang Mai 50170

Organic vegetables
9.Jintana Strawberry Garden
Ban Num Jum, Mae Sai district Chiangrai

Strawberry
10. Amnuay Upatham Garden
Moo. 1 T. PongPha A. Maesai, Chiang Rai


Strawberry
11. Thanathon Garden
72 A. Phang, Chiang Mai 50110
Orange, Lemon, Onion, Longan,
Lychee
132


12.Chiang Rai Winery Co., Ltd. ( Wine Factory )
160 Moo.7 Baan Tung - Yaow Sri - Toy
Subdstrict , Mae - Suay Disttrict,
Chiang Rai Province, Thailand

Wine
13. Choui Fong Tea Co., Ltd.
97 Moo 8 Pasang, Maechan, Chiang Rai 57110

Tea

Product of The Royal Project Foundation Vegetables Annual











133


Head Lettuce

LeeK

Celery

Cucumber

Garden Pea
Spinach Sweet Pepper Red Cabbage Baby Carrot Pai - Tsai
Bush Bean Tomat Zucchini

Radish Eggplant
Parsley Fennel

Beet Pumpkin Kohlrabi

Endive Kobo

Cherry Tomato Sommer
Squash
Michilli
Carrot Yellow Pepper Needle Bean Cos Lettuce Butter Head
Lettuces
Red Leaf
Lettuce
Japanese
Bunching
Onion
Lettuce

June – March
Asparagus
Table Tomato

July - March
Turnip
White Balsam Pear
vegetable Soybean

November - March
Brusels Sprouts
Cabbage Savoy



134


New product research
Artichoke Rhubarb

Radicchio

Mexican Paper

Red Kohlrabi
Pumpkin
(Yellow)

Parsley Root

Swiss chard

Sugar Pea

Rocket Salad
Summer
Squash (Table
Ace)
Summer
Squash
(Sundance)
Butter Nut,
Summer
Squash

Yellow Bush
Bean

Chinese Chive
(White Ghuy
Chai)

Green Leave
Chicory
Sugar Sweet
Corn



Herbs

Tarragon

Lemon Balm

Herb oregano

Konjac

Basic Sweet

Chamomile

Sorrel

Nettle

Costus

Summer
Savory



Fruits
Annual
Papaya
March-May
Japanese Apricot, Ume
135


March-April
Peach
May-April
Plum
April-February
Passion fruit
June-July
Apple, Pomegranate
July-August
Chinese pear
July-October
Avocado
August-September
Persimmon
November-February
Kiwi
November-March
Strawberry
May-June
Raspberry
Grape Fruit
Seedless Grape Fruit
Sources:
http://www.thaifoodmaster.com/recipes
http://ittm.dtam.moph.go.th/data_articles/tard.htm
http://www.epicurious.com/recipesmenus/healthy/recipes?browseBy
Att=119&pageNumber=9&pageSize=10&resultOffset
http://www.fitnessgurusam.com


136


Chapter 5




Financial Analysis

137


5.1 Income statement
Year: 1
Imsook 2009
Income Statement
Sale B766,150 B664,600 B681,600 B580,000 B550,500 B568,700 B669,600 B764,300 B943,900 B6,189,350
Less: Cost of goods sold B210,000 B190,000 B190,000 B170,000 B180,000 B180,000 B190,000 B200,000 B210,000 B1,720,000
Gross profit B556,150 B474,600 B491,600 B410,000 B370,500 B388,700 B479,600 B564,300 B733,900 B4,469,350
Operating expense
-Salaries expense B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B1,424,000
-Marketing expense B20,750 B20,750 B20,750 B14,450 B14,450 B14,450 B20,750 B20,750 B12,450 B138,800
-Administration expense B20,817 B20,617 B20,519 B19,216 B19,216 B20,617 B21,077 B21,419 B21,419 B164,100
-Promote expense B9,000 B9,000 B18,000
-Utilities expense B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B96,000
-Repayment Loan B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B1,000,000
-Interest expense B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B140,000
-Income before Tax -B95,000 -B95,000 -B95,000 B229,583 B139,233 B165,331 B91,334 B51,834 B59,633 B152,773 B237,131 B415,031 B1,488,450
-Tax expense B16,071 B9,746 B11,573 B6,393 B3,628 B4,174 B10,694 B16,599 B29,052 B96,924
Total operating expense B95,000 B95,000 B95,000 B342,638 B345,113 B337,842 B325,059 B322,294 B333,241 B337,521 B343,768 B347,921 B3,077,824
Net Income -95,000 -95,000 -95,000 213,512 129,487 153,758 84,941 48,206 55,459 142,079 220,532 385,979 1,391,526
Year 1 January Febuary March April May June October November December July August September











138


Year: 2
Imsook2010
Income Statement
Sale B1,242,000 B1,050,870 B974,740 B881,073 B764,290 B783,840 B667,000 B633,075 B654,005 B770,040 B878,945 B1,085,485 B10,385,363
Less: Cost of goods sold B210,000 B210,000 B200,000 B202,000 B200,000 B210,000 B190,000 B180,000 B170,000 B170,000 B180,000 B200,000 B2,322,000
Gross profit B1,032,000 B840,870 B774,740 B679,073 B564,290 B573,840 B477,000 B453,075 B484,005 B600,040 B698,945 B885,485 B8,063,363
Operating expense
-Salaries expense B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B2,136,000
-Marketing expense B5,500 B10,950 B10,950 B10,950 B11,950 B14,450 B14,750 B17,500 B17,500 B14,950 B10,950 B9,450 B149,850
-Administration expense B21,231 B21,461 B21,458 B21,437 B21,233 B21,029 B20,929 B19,600 B19,600 B21,029 B21,499 B21,848 B252,355
-Promote expense B9,000 B9,000 B9,000 B9,000 B9,000 B45,000
-Utilities expense B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B144,000
-Repayment Loan B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B1,000,000
-Interest expense B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B140,000
-Income before Tax B720,269 B523,459 B457,332 B352,686 B237,107 B253,361 B147,321 B121,975 B161,905 B234,311 B381,496 B569,187 B4,196,158
-Tax expense B50,419 B36,642 B32,013 B24,688 B16,597 B17,735 B10,312 B8,538 B11,333 B18,904 B26,705 B39,843 B139,637
Total operating expense B362,150 B354,054 B349,421 B351,075 B343,781 B338,214 B339,992 B339,639 B333,433 B348,883 B344,153 B356,141 B4,006,842
Net Income 669,850 486,816 425,319 327,998 220,509 235,626 137,008 113,436 150,572 251,157 354,792 529,344 4,056,521
July August May June October January Febuary March April Year 2 September November December

Year: 3
Imsook2011
Income Statement
Sale B1,428,300 B1,208,501 B1,120,951 B1,013,233 B878,934 B901,416 B767,050 B728,036 B752,106 B885,546 B1,010,787 B1,248,308 B11,943,168
Less: Cost of goods sold B210,000 B210,000 B210,000 B210,000 B210,000 B190,000 B185,000 B195,000 B195,000 B190,000 B200,000 B210,000 B2,415,000
Gross profit B1,218,300 B998,501 B910,951 B803,233 B668,934 B711,416 B582,050 B533,036 B557,106 B695,546 B810,787 B1,038,308 B9,528,168
Operating expense
-Salaries expense B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B2,136,000
-Marketing expense B4,950 B8,950 B8,950 B8,950 B10,150 B10,150 B11,550 B13,500 B13,500 B11,050 B9,150 B9,150 B120,000
-Administration expense B21,656 B21,891 B21,887 B21,866 B21,658 B21,450 B21,348 B19,992 B19,992 B21,450 B21,929 B22,285 B257,402
-Promote expense B9,000 B9,000 B9,000 B27,000
-Utilities expense B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B144,000
-Repayment Loan B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B1,000,000
-Interest expense B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B140,000
-Income before Tax B906,694 B682,660 B595,114 B487,417 B343,126 B394,816 B264,152 B205,543 B229,614 B378,046 B494,708 B721,873 B5,703,766
-Tax expense B63,469 B47,786 B41,658 B34,119 B24,019 B27,637 B18,491 B14,388 B16,073 B26,463 B34,630 B50,531 B644,165
Total operating expense B375,074 B363,627 B357,495 B349,935 B349,827 B344,237 B336,388 B341,881 B343,565 B343,963 B350,708 B366,966 B4,468,568
Net Income 843,226 634,874 553,456 453,298 319,107 367,179 245,662 191,155 213,541 351,583 460,079 671,342 5,059,600
April May June July January Febuary March August September November December Year 3 October

139


Year: 4
Imsook2012
Income Statement
Sale B1,642,545 B1,389,776 B1,289,094 B1,165,218 B1,010,774 B1,036,628 B882,108 B837,242 B864,922 B1,018,378 B1,162,405 B1,435,554 B13,734,644
Less: Cost of goods sold B210,000 B210,000 B210,000 B210,000 B200,000 B200,000 B195,000 B195,000 B185,000 B180,000 B195,000 B200,000 B2,390,000
Gross profit B1,432,545 B1,179,776 B1,079,094 B955,218 B810,774 B836,628 B687,108 B642,242 B679,922 B838,378 B967,405 B1,235,554 B11,344,644
Operating expense
-Salaries expense B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B2,136,000
-Marketing expense B4,950 B5,400 B5,400 B5,400 B8,950 B8,950 B11,550 B12,500 B12,500 B9,450 B5,400 B5,400 B95,850
-Administration expense B22,089 B22,328 B22,325 B22,303 B22,091 B21,879 B21,775 B20,392 B20,392 B21,879 B22,367 B22,730 B262,550
-Promote expense B9,000 B9,000 B9,000 B9,000 B9,000 B45,000
-Utilities expense B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B144,000
-Repayment Loan B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B1,000,000
-Interest expense B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B140,000
-Income before Tax B1,120,506 B867,048 B766,369 B633,515 B494,733 B511,799 B368,783 B315,350 B353,030 B522,049 B645,638 B922,424 B7,521,244
-Tax expense B78,435 B60,693 B53,646 B44,346 B34,631 B35,826 B25,815 B22,074 B24,712 B36,543 B45,195 B64,570 B772,002
Total operating expense B390,474 B373,422 B366,370 B366,049 B350,672 B360,655 B344,139 B348,967 B351,604 B352,872 B366,962 B377,700 B4,595,402
Net Income 1,432,545 1,179,776 1,079,094 955,218 810,774 836,628 687,108 642,242 679,922 838,378 967,405 1,235,554 11,344,644
Year 4 May June July August January Febuary March April December November September October

Year: 5
140


Imsook2013
Income Statement
January Febuary March April May June July August September October November December Year 5
Sale B1,888,927 B1,598,242 B1,482,458 B1,340,001 B1,162,390 B1,192,123 B1,014,424 B962,828 B994,660 B1,171,135 B1,336,765 B1,650,887 B15,794,840
Less: Cost of goods sold B210,000 B210,000 B210,000 B210,000 B210,000 B200,000 B200,000 B210,000 B200,000 B210,000 B210,000 B210,000 B2,490,000
Gross profit B1,678,927 B1,388,242 B1,272,458 B1,130,001 B952,390 B992,123 B814,424 B752,828 B794,660 B961,135 B1,126,765 B1,440,887 B13,304,840
Operating expense
-Salaries expense B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B178,000 B2,136,000
-Marketing expense B4,950 B5,400 B5,400 B5,400 B8,950 B8,950 B11,250 B12,500 B12,500 B9,250 B5,400 B4,950 B94,900
-Administration expense B22,531 B22,775 B22,771 B22,749 B22,533 B22,316 B22,210 B20,800 B20,800 B22,316 B22,814 B23,185 B267,801
-Promote expense B9,000 B9,000 B9,000 B9,000 B9,000 B9,000 B54,000
-Utilities expense B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B12,000 B144,000
-Repayment Loan B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B83,333 B1,000,000
-Interest expense B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B11,667 B140,000
-Income before Tax B1,366,446 B1,066,067 B950,287 B807,852 B626,907 B675,857 B486,964 B425,528 B476,360 B644,569 B813,551 B1,127,752 B9,468,139
-Tax expense B95,651 B74,625 B66,520 B56,550 B43,884 B47,310 B34,087 B29,787 B33,345 B45,120 B56,949 B78,943 B908,555
Total operating expense B408,132 B396,800 B388,691 B378,699 B369,366 B363,576 B361,548 B357,087 B351,645 B361,686 B370,163 B392,077 B4,745,256
Net Income 1,678,927 1,388,242 1,272,458 1,130,001 952,390 992,123 814,424 752,828 794,660 961,135 1,126,765 1,440,887 13,304,840










141


5.2 Balance sheet
Imsook 2009
Balance Sheet
January Febuary March April May June July August September October November December Year 1
Assets
Current assets:
Cash B2,481,024 B2,386,024 B2,291,024 B2,199,535 B2,254,022 B2,312,779 B2,322,720 B2,265,926 B2,226,384 B2,263,463 B2,378,995 B2,659,974 B2,659,974
Raw material B0 B0 B0 B210,000 B190,000 B190,000 B170,000 B180,000 B180,000 B190,000 B200,000 B210,000 B210,000
Supply B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844
Cost of setting number of telephone B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200
WiFi internet 15 M B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985
Cost of insurance and install UBC True visions B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000
Equipment of restaurant B158,707 B156,154 B153,601 B151,048 B148,495 B145,942 B143,389 B140,836 B138,283 B135,730 B133,177 B130,624 B130,624
Equipment of office B48,933 B48,146 B47,359 B46,572 B45,785 B44,998 B44,211 B43,424 B42,637 B41,850 B41,063 B40,276 B40,276
Kitchen Electric equipment B133,399 B131,253 B129,107 B126,961 B124,815 B122,669 B120,523 B118,377 B116,231 B114,085 B111,939 B109,793 B109,793
Kitchen equipment B24,300 B23,909 B23,518 B23,127 B22,736 B22,345 B21,954 B21,563 B21,172 B20,781 B20,390 B19,999 B19,999
Equipment of relax zone B68,065 B66,970 B65,875 B64,780 B63,685 B62,590 B61,495 B60,400 B59,305 B58,210 B57,115 B56,020 B56,020
Equipment of art gallery B10,147 B9,984 B9,821 B9,658 B9,495 B9,332 B9,169 B9,006 B8,843 B8,680 B8,517 B8,354 B8,354
Equipment of toilet B88,689 B87,262 B85,835 B84,408 B82,981 B81,554 B80,127 B78,700 B77,273 B75,846 B74,419 B72,992 B72,992
Equipment of cleanning B18,404 B18,108 B17,812 B17,516 B17,220 B16,924 B16,628 B16,332 B16,036 B15,740 B15,444 B15,148 B15,148
Land B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235
Building B1,719,546 B1,691,882 B1,664,218 B1,636,554 B1,608,890 B1,581,226 B1,553,562 B1,525,898 B1,498,234 B1,470,570 B1,442,906 B1,415,242 B1,415,242
Accumulate depreciation-Equipment of restaurant B2,553 B5,106 B7,659 B10,212 B12,765 B15,318 B17,871 B20,424 B22,977 B25,530 B28,083 B30,636 B30,636
Accumulate depreciation-Equipment of office B787 B1,574 B2,361 B3,148 B3,935 B4,722 B5,509 B6,296 B7,083 B7,870 B8,657 B9,444 B9,444
Accumulate depreciation-Kitchen Electric equipment B2,146 B4,292 B6,438 B8,584 B10,730 B12,876 B15,022 B17,168 B19,314 B21,460 B23,606 B25,752 B25,752
Accumulate depreciation-Kitchen equipment B391 B782 B1,173 B1,564 B1,955 B2,346 B2,737 B3,128 B3,519 B3,910 B4,301 B4,692 B4,692
Accumulate depreciation-Equipment of relax zone B1,095 B2,190 B3,285 B4,380 B5,475 B6,570 B7,665 B8,760 B9,855 B10,950 B12,045 B13,140 B13,140
Accumulate depreciation-Equipment of art gallery B163 B326 B489 B652 B815 B978 B1,141 B1,304 B1,467 B1,630 B1,793 B1,956 B1,956
Accumulate depreciation-Equipment of toilet B1,427 B2,854 B4,281 B5,708 B7,135 B8,562 B9,989 B11,416 B12,843 B14,270 B15,697 B17,124 B17,124
Accumulate depreciation-Equipment of cleanning B296 B592 B888 B1,184 B1,480 B1,776 B2,072 B2,368 B2,664 B2,960 B3,256 B3,552 B3,552
Accumulate depreciation-Building B27,664 B55,328 B82,992 B110,656 B138,320 B165,984 B193,648 B221,312 B248,976 B276,640 B304,304 B331,968 B331,968
prepaid interest B11,667 B23,334 B35,001 B46,668 B58,335 B70,002 B81,669 B93,336 B105,003 B116,670 B128,337 B140,004 B140,004
Total assest B4,916,667 B4,833,334 B4,750,001 B4,880,179 B4,926,333 B4,996,757 B4,998,365 B4,963,237 B4,935,363 B4,994,109 B5,131,308 B5,433,953 B5,433,953
Liabilities
Note payable B4,916,667 B4,833,333 B4,750,000 B4,666,667 B4,583,333 B4,500,000 B4,416,667 B4,333,333 B4,250,000 B4,166,667 B4,083,333 B4,000,000 B4,000,000
Total liabilities B4,916,667 B4,833,333 B4,750,000 B4,666,667 B4,583,333 B4,500,000 B4,416,667 B4,333,333 B4,250,000 B4,166,667 B4,083,333 B4,000,000 B4,000,000
Equity
Owner, Capital B0 B0 B0 B213,512 B129,487 B153,758 B84,941 B48,206 B55,459 B142,079 B220,532 B385,979 B1,433,952
Tatal liabilities and equity B4,916,667 B4,833,333 B4,750,000 B4,880,179 B4,926,333 B4,996,757 B4,998,365 B4,963,238 B4,935,363 B4,994,109 B5,131,308 B5,433,954 B5,433,954

142


Imsook 2010
Balance Sheet
January Febuary March April May June July August September October November December Year 2
Assets
Current assets:
Cash B3,234,824 B3,626,640 B3,531,640 B3,562,637 B3,690,146 B3,820,771 B3,882,779 B3,911,216 B3,976,787 B4,132,944 B4,382,736 B4,797,080 B4,797,080
Raw material B210,000 B210,000 B200,000 B202,000 B200,000 B210,000 B190,000 B180,000 B170,000 B170,000 B180,000 B200,000 B200,000
Supply B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844
Cost of setting number of telephone B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200
WiFi internet 15 M B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985
Cost of insurance and install UBC True visions B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000
Equipment of restaurant B128,071 B125,518 B122,965 B120,412 B117,859 B115,306 B112,753 B110,200 B107,647 B105,094 B102,541 B99,988 B99,988
Equipment of office B39,489 B38,702 B37,915 B37,128 B36,341 B35,554 B34,767 B33,980 B33,193 B32,406 B31,619 B30,832 B30,832
Kitchen Electric equipment B107,647 B105,501 B103,355 B101,209 B99,063 B96,917 B94,771 B92,625 B90,479 B88,333 B86,187 B84,041 B84,041
Kitchen equipment B19,608 B19,217 B18,826 B18,435 B18,044 B17,653 B17,262 B16,871 B16,480 B16,089 B15,698 B15,307 B15,307
Equipment of relax zone B54,925 B53,830 B52,735 B51,640 B50,545 B49,450 B48,355 B47,260 B46,165 B45,070 B43,975 B42,880 B42,880
Equipment of art gallery B8,191 B8,028 B7,865 B7,702 B7,539 B7,376 B7,213 B7,050 B6,887 B6,724 B6,561 B6,398 B6,398
Equipment of toilet B71,565 B70,138 B68,711 B67,284 B65,857 B64,430 B63,003 B61,576 B60,149 B58,722 B57,295 B55,868 B55,868
Equipment of cleanning B14,852 B14,556 B14,260 B13,964 B13,668 B13,372 B13,076 B12,780 B12,484 B12,188 B11,892 B11,596 B11,596
Land B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235
Building B1,387,578 B1,359,914 B1,332,250 B1,304,586 B1,276,922 B1,249,258 B1,221,594 B1,193,930 B1,166,266 B1,138,602 B1,110,938 B1,083,274 B1,083,274
Accumulate depreciation-Equipment of restaurant B33,189 B35,742 B38,295 B40,848 B43,401 B45,954 B48,507 B51,060 B53,613 B56,166 B58,719 B61,272 B61,272
Accumulate depreciation-Equipment of office B10,231 B11,018 B11,805 B12,592 B13,379 B14,166 B14,953 B15,740 B16,527 B17,314 B18,101 B18,888 B18,888
Accumulate depreciation-Kitchen Electric equipment B27,898 B30,044 B32,190 B34,336 B36,482 B38,628 B40,774 B42,920 B45,066 B47,212 B49,358 B51,504 B51,504
Accumulate depreciation-Kitchen equipment B5,083 B5,474 B5,865 B6,256 B6,647 B7,038 B7,429 B7,820 B8,211 B8,602 B8,993 B9,384 B9,384
Accumulate depreciation-Equipment of relax zone B14,235 B15,330 B16,425 B17,520 B18,615 B19,710 B20,805 B21,900 B22,995 B24,090 B25,185 B26,280 B26,280
Accumulate depreciation-Equipment of art gallery B2,119 B2,282 B2,445 B2,608 B2,771 B2,934 B3,097 B3,260 B3,423 B3,586 B3,749 B3,912 B3,912
Accumulate depreciation-Equipment of toilet B18,551 B19,978 B21,405 B22,832 B24,259 B25,686 B27,113 B28,540 B29,967 B31,394 B32,821 B34,248 B34,248
Accumulate depreciation-Equipment of cleanning B3,848 B4,144 B4,440 B4,736 B5,032 B5,328 B5,624 B5,920 B6,216 B6,512 B6,808 B7,104 B7,104
Accumulate depreciation-Building B359,632 B387,296 B414,960 B442,624 B470,288 B497,952 B525,616 B553,280 B580,944 B608,608 B636,272 B663,936 B663,936
prepaid interest B151,671 B163,338 B175,005 B186,672 B198,339 B210,006 B221,673 B233,340 B245,007 B256,674 B268,341 B280,008 B280,008
Total assest B6,020,470 B6,423,954 B6,330,621 B6,375,285 B6,512,461 B6,664,753 B6,718,428 B6,748,531 B6,815,770 B6,983,594 B7,255,052 B7,701,064 B7,701,064
Liabilities
Note payable B3,916,667 B3,833,333 B3,750,000 B3,666,667 B3,583,333 B3,500,000 B3,416,667 B3,333,333 B3,250,000 B3,166,667 B3,083,333 B3,000,000 B3,000,000
Total liabilities B3,916,667 B3,833,333 B3,750,000 B3,666,667 B3,583,333 B3,500,000 B3,416,667 B3,333,333 B3,250,000 B3,166,667 B3,083,333 B3,000,000 B3,000,000
Equity
Owner, Capital B669,850 B486,816 B425,319 B327,998 B220,509 B235,626 B137,008 B113,436 B150,572 B251,157 B354,792 B529,344 B3,902,427
Tatal liabilities and equity B6,020,471 B6,423,954 B6,330,621 B6,375,284 B6,512,461 B6,664,753 B6,718,428 B6,748,532 B6,815,770 B6,983,594 B7,255,053 B7,701,064 B7,701,064
143


Imsook 2011
Balance Sheet
January Febuary March April May June July August September October November December Year3
Assets
Current assets:
Cash B5,535,306 B6,075,180 B5,980,180 B6,128,478 B6,352,585 B6,644,763 B6,800,425 B6,886,580 B7,005,121 B7,266,704 B7,621,783 B8,188,125 B8,188,125
Raw material B210,000 B210,000 B210,000 B210,000 B210,000 B190,000 B185,000 B195,000 B195,000 B190,000 B200,000 B210,000 B210,000
Supply B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844
Cost of setting number of telephone B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200
WiFi internet 15 M B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985
Cost of insurance and install UBC True visions B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000
Equipment of restaurant B97,435 B94,882 B92,329 B89,776 B87,223 B84,670 B82,117 B79,564 B77,011 B74,458 B71,905 B69,352 B69,352
Equipment of office B30,045 B29,258 B28,471 B27,684 B26,897 B26,110 B25,323 B24,536 B23,749 B22,962 B22,175 B21,388 B21,388
Kitchen Electric equipment B81,895 B79,749 B77,603 B75,457 B73,311 B71,165 B69,019 B66,873 B64,727 B62,581 B60,435 B58,289 B58,289
Kitchen equipment B14,916 B14,525 B14,134 B13,743 B13,352 B12,961 B12,570 B12,179 B11,788 B11,397 B11,006 B10,615 B10,615
Equipment of relax zone B41,785 B40,690 B39,595 B38,500 B37,405 B36,310 B35,215 B34,120 B33,025 B31,930 B30,835 B29,740 B29,740
Equipment of art gallery B6,235 B6,072 B5,909 B5,746 B5,583 B5,420 B5,257 B5,094 B4,931 B4,768 B4,605 B4,442 B4,442
Equipment of toilet B54,441 B53,014 B51,587 B50,160 B48,733 B47,306 B45,879 B44,452 B43,025 B41,598 B40,171 B38,744 B38,744
Equipment of cleanning B11,300 B11,004 B10,708 B10,412 B10,116 B9,820 B9,524 B9,228 B8,932 B8,636 B8,340 B8,044 B8,044
Land B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235
Building B1,055,610 B1,027,946 B1,000,282 B972,618 B944,954 B917,290 B889,626 B861,962 B834,298 B806,634 B778,970 B751,306 B751,306
Accumulate depreciation-Equipment of restaurant B63,825 B66,378 B68,931 B71,484 B74,037 B76,590 B79,143 B81,696 B84,249 B86,802 B89,355 B91,908 B91,908
Accumulate depreciation-Equipment of office B19,675 B20,462 B21,249 B22,036 B22,823 B23,610 B24,397 B25,184 B25,971 B26,758 B27,545 B28,332 B28,332
Accumulate depreciation-Kitchen Electric equipment B53,650 B55,796 B57,942 B60,088 B62,234 B64,380 B66,526 B68,672 B70,818 B72,964 B75,110 B77,256 B77,256
Accumulate depreciation-Kitchen equipment B9,775 B10,166 B10,557 B10,948 B11,339 B11,730 B12,121 B12,512 B12,903 B13,294 B13,685 B14,076 B14,076
Accumulate depreciation-Equipment of relax zone B27,375 B28,470 B29,565 B30,660 B31,755 B32,850 B33,945 B35,040 B36,135 B37,230 B38,325 B39,420 B39,420
Accumulate depreciation-Equipment of art gallery B4,075 B4,238 B4,401 B4,564 B4,727 B4,890 B5,053 B5,216 B5,379 B5,542 B5,705 B5,868 B5,868
Accumulate depreciation-Equipment of toilet B35,675 B37,102 B38,529 B39,956 B41,383 B42,810 B44,237 B45,664 B47,091 B48,518 B49,945 B51,372 B51,372
Accumulate depreciation-Equipment of cleanning B7,400 B7,696 B7,992 B8,288 B8,584 B8,880 B9,176 B9,472 B9,768 B10,064 B10,360 B10,656 B10,656
Accumulate depreciation-Building B691,600 B719,264 B746,928 B774,592 B802,256 B829,920 B857,584 B885,248 B912,912 B940,576 B968,240 B995,904 B995,904
prepaid interest B291,675 B303,342 B315,009 B326,676 B338,343 B350,010 B361,677 B373,344 B385,011 B396,678 B408,345 B420,012 B420,012
Total assest B8,460,956 B9,012,497 B8,929,164 B9,089,129 B9,324,904 B9,608,749 B9,771,077 B9,878,900 B10,009,107 B10,277,357 B10,654,103 B11,242,113 B11,242,113
Liabilities
Note payable B2,916,667 B2,833,333 B2,750,000 B2,666,667 B2,583,333 B2,500,000 B2,416,667 B2,333,333 B2,250,000 B2,166,667 B2,083,333 B2,000,000 B2,000,000
Total liabilities B2,916,667 B2,833,333 B2,750,000 B2,666,667 B2,583,333 B2,500,000 B2,416,667 B2,333,333 B2,250,000 B2,166,667 B2,083,333 B2,000,000 B2,000,000
Equity
Owner, Capital B843,226 B634,874 B553,456 B453,298 B319,107 B367,179 B245,662 B191,155 B213,541 B351,583 B460,079 B671,342 B5,304,502
Tatal liabilities and equity B8,460,956 B9,012,497 B8,929,164 B9,089,129 B9,324,903 B9,608,748 B9,771,077 B9,878,899 B10,009,107 B10,277,357 B10,654,103 B11,242,112 B11,242,112
144


Imsook 2012
Balance Sheet
January Febuary March April May June July August September October November December Year 4
Assets
Current assets:
Cash B9,525,670 B10,610,446 B10,515,446 B11,165,664 B11,891,438 B12,633,065 B13,230,173 B13,777,415 B14,372,337 B15,120,715 B15,978,120 B17,113,674 B17,113,674
Raw material B210,000 B210,000 B210,000 B210,000 B200,000 B200,000 B195,000 B195,000 B185,000 B180,000 B195,000 B200,000 B200,000
Supply B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844
Cost of setting number of telephone B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200
WiFi internet 15 M B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985
Cost of insurance and install UBC True visions B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000
Equipment of restaurant B66,799 B64,246 B61,693 B59,140 B56,587 B54,034 B51,481 B48,928 B46,375 B43,822 B41,269 B38,716 B38,716
Equipment of office B20,601 B19,814 B19,027 B18,240 B17,453 B16,666 B15,879 B15,092 B14,305 B13,518 B12,731 B11,944 B11,944
Kitchen Electric equipment B56,143 B53,997 B51,851 B49,705 B47,559 B45,413 B43,267 B41,121 B38,975 B36,829 B34,683 B32,537 B32,537
Kitchen equipment B10,224 B9,833 B9,442 B9,051 B8,660 B8,269 B7,878 B7,487 B7,096 B6,705 B6,314 B5,923 B5,923
Equipment of relax zone B28,645 B27,550 B26,455 B25,360 B24,265 B23,170 B22,075 B20,980 B19,885 B18,790 B17,695 B16,600 B16,600
Equipment of art gallery B4,279 B4,116 B3,953 B3,790 B3,627 B3,464 B3,301 B3,138 B2,975 B2,812 B2,649 B2,486 B2,486
Equipment of toilet B37,317 B35,890 B34,463 B33,036 B31,609 B30,182 B28,755 B27,328 B25,901 B24,474 B23,047 B21,620 B21,620
Equipment of cleanning B7,748 B7,452 B7,156 B6,860 B6,564 B6,268 B5,972 B5,676 B5,380 B5,084 B4,788 B4,492 B4,492
Land B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235
Building B723,642 B695,978 B668,314 B640,650 B612,986 B585,322 B557,658 B529,994 B502,330 B474,666 B447,002 B419,338 B419,338
Accumulate depreciation-Equipment of restaurant B94,461 B97,014 B99,567 B102,120 B104,673 B107,226 B109,779 B112,332 B114,885 B117,438 B119,991 B122,544 B122,544
Accumulate depreciation-Equipment of office B29,119 B29,906 B30,693 B31,480 B32,267 B33,054 B33,841 B34,628 B35,415 B36,202 B36,989 B37,776 B37,776
Accumulate depreciation-Kitchen Electric equipment B79,402 B81,548 B83,694 B85,840 B87,986 B90,132 B92,278 B94,424 B96,570 B98,716 B100,862 B103,008 B103,008
Accumulate depreciation-Kitchen equipment B14,467 B14,858 B15,249 B15,640 B16,031 B16,422 B16,813 B17,204 B17,595 B17,986 B18,377 B18,768 B18,768
Accumulate depreciation-Equipment of relax zone B40,515 B41,610 B42,705 B43,800 B44,895 B45,990 B47,085 B48,180 B49,275 B50,370 B51,465 B52,560 B52,560
Accumulate depreciation-Equipment of art gallery B6,031 B6,194 B6,357 B6,520 B6,683 B6,846 B7,009 B7,172 B7,335 B7,498 B7,661 B7,824 B7,824
Accumulate depreciation-Equipment of toilet B52,799 B54,226 B55,653 B57,080 B58,507 B59,934 B61,361 B62,788 B64,215 B65,642 B67,069 B68,496 B68,496
Accumulate depreciation-Equipment of cleanning B10,952 B11,248 B11,544 B11,840 B12,136 B12,432 B12,728 B13,024 B13,320 B13,616 B13,912 B14,208 B14,208
Accumulate depreciation-Building B1,023,568 B1,051,232 B1,078,896 B1,106,560 B1,134,224 B1,161,888 B1,189,552 B1,217,216 B1,244,880 B1,272,544 B1,300,208 B1,327,872 B1,327,872
prepaid interest B431,679 B443,346 B455,013 B466,680 B478,347 B490,014 B501,681 B513,348 B525,015 B536,682 B548,349 B560,016 B560,016
Total assest B12,591,325 B13,687,768 B13,604,435 B14,266,320 B14,993,761 B15,747,055 B16,350,830 B16,909,739 B17,506,328 B18,261,373 B19,145,445 B20,297,666 B20,297,666
Liabilities
Note payable B1,916,667 B1,833,333 B1,750,000 B1,666,667 B1,583,333 B1,500,000 B1,416,667 B1,333,333 B1,250,000 B1,166,667 B1,083,333 B1,000,000 B1,000,000
Total liabilities B1,916,667 B1,833,333 B1,750,000 B1,666,667 B1,583,333 B1,500,000 B1,416,667 B1,333,333 B1,250,000 B1,166,667 B1,083,333 B1,000,000 B1,000,000
Equity
Owner, Capital B1,432,545 B1,179,776 B1,079,094 B955,218 B810,774 B836,628 B687,108 B642,242 B679,922 B838,378 B967,405 B1,235,554 B11,344,644
Tatal liabilities and equity B12,591,325 B13,687,767 B13,604,435 B14,266,320 B14,993,760 B15,747,055 B16,350,830 B16,909,739 B17,506,328 B18,261,373 B19,145,445 B20,297,666 B20,297,666


145


Imsook 2013
Balance Sheet
January Febuary March April May June July August September October November December Year 5
Assets
Current assets:
Cash B18,687,601 B19,980,843 B19,885,843 B20,710,844 B21,568,234 B22,475,356 B23,194,780 B23,842,608 B24,552,268 B25,408,403 B26,440,168 B27,786,055 B27,786,055
Raw material B210,000 B210,000 B210,000 B210,000 B210,000 B200,000 B200,000 B210,000 B200,000 B210,000 B210,000 B210,000 B210,000
Supply B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844 B36,844
Cost of setting number of telephone B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200 B200
WiFi internet 15 M B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985 B1,985
Cost of insurance and install UBC True visions B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000 B3,000
Equipment of restaurant B36,163 B33,610 B31,057 B28,504 B25,951 B23,398 B20,845 B18,292 B15,739 B13,186 B10,633 B8,080 B8,080
Equipment of office B11,157 B10,370 B9,583 B8,796 B8,009 B7,222 B6,435 B5,648 B4,861 B4,074 B3,287 B2,500 B2,500
Kitchen Electric equipment B30,391 B28,245 B26,099 B23,953 B21,807 B19,661 B17,515 B15,369 B13,223 B11,077 B8,931 B6,785 B6,785
Kitchen equipment B5,532 B5,141 B4,750 B4,359 B3,968 B3,577 B3,186 B2,795 B2,404 B2,013 B1,622 B1,231 B1,231
Equipment of relax zone B15,505 B14,410 B13,315 B12,220 B11,125 B10,030 B8,935 B7,840 B6,745 B5,650 B4,555 B3,460 B3,460
Equipment of art gallery B2,323 B2,160 B1,997 B1,834 B1,671 B1,508 B1,345 B1,182 B1,019 B856 B693 B530 B530
Equipment of toilet B20,193 B18,766 B17,339 B15,912 B14,485 B13,058 B11,631 B10,204 B8,777 B7,350 B5,923 B4,496 B4,496
Equipment of cleanning B4,196 B3,900 B3,604 B3,308 B3,012 B2,716 B2,420 B2,124 B1,828 B1,532 B1,236 B940 B940
Land B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235 B75,235
Building B391,674 B364,010 B336,346 B308,682 B281,018 B253,354 B225,690 B198,026 B170,362 B142,698 B115,034 B87,370 B87,370
Accumulate depreciation-Equipment of restaurant B125,097 B127,650 B130,203 B132,756 B135,309 B137,862 B140,415 B142,968 B145,521 B148,074 B150,627 B153,180 B153,180
Accumulate depreciation-Equipment of office B38,563 B39,350 B40,137 B40,924 B41,711 B42,498 B43,285 B44,072 B44,859 B45,646 B46,433 B47,220 B47,220
Accumulate depreciation-Kitchen Electric equipment B105,154 B107,300 B109,446 B111,592 B113,738 B115,884 B118,030 B120,176 B122,322 B124,468 B126,614 B128,760 B128,760
Accumulate depreciation-Kitchen equipment B19,159 B19,550 B19,941 B20,332 B20,723 B21,114 B21,505 B21,896 B22,287 B22,678 B23,069 B23,460 B23,460
Accumulate depreciation-Equipment of relax zone B53,655 B54,750 B55,845 B56,940 B58,035 B59,130 B60,225 B61,320 B62,415 B63,510 B64,605 B65,700 B65,700
Accumulate depreciation-Equipment of art gallery B7,987 B8,150 B8,313 B8,476 B8,639 B8,802 B8,965 B9,128 B9,291 B9,454 B9,617 B9,780 B9,780
Accumulate depreciation-Equipment of toilet B69,923 B71,350 B72,777 B74,204 B75,631 B77,058 B78,485 B79,912 B81,339 B82,766 B84,193 B85,620 B85,620
Accumulate depreciation-Equipment of cleanning B14,504 B14,800 B15,096 B15,392 B15,688 B15,984 B16,280 B16,576 B16,872 B17,168 B17,464 B17,760 B17,760
Accumulate depreciation-Building B1,355,536 B1,383,200 B1,410,864 B1,438,528 B1,466,192 B1,493,856 B1,521,520 B1,549,184 B1,576,848 B1,604,512 B1,632,176 B1,659,840 B1,659,840
prepaid interest B571,683 B583,350 B595,017 B606,684 B618,351 B630,018 B641,685 B653,352 B665,019 B676,686 B688,353 B700,020 B700,020
Total assest B21,893,260 B23,198,169 B23,114,836 B23,951,504 B24,820,561 B25,729,350 B26,460,441 B27,129,936 B27,841,263 B28,719,065 B29,762,497 B31,120,051 B31,120,051
Liabilities
Note payable B916,667 B833,333 B750,000 B666,667 B583,333 B500,000 B416,667 B333,333 B250,000 B166,667 B83,333 B0 B0
Total liabilities B916,667 B833,333 B750,000 B666,667 B583,333 B500,000 B416,667 B333,333 B250,000 B166,667 B83,333 B0 B0
Equity
Owner, Capital B1,678,927 B1,388,242 B1,272,458 B1,130,001 B952,390 B992,123 B814,424 B752,828 B794,660 B961,135 B1,126,765 B1,440,887 B13,304,840
Tatal liabilities and equity B21,893,260 B23,198,168 B23,114,836 B23,951,504 B24,820,560 B25,729,350 B26,460,441 B27,129,936 B27,841,263 B28,719,065 B29,762,497 B31,120,051 B31,120,051


146


5.3 Cash flow

Imsook 2009
Statement of Cash Flows January Febuary March April May June July August September October November December Year 1
Cash flows from operating activities:
Cash received from customers B0 B0 B0 B766,150 B664,600 B681,600 B580,000 B550,500 B568,700 B669,600 B764,300 B943,900 B943,900
Cash paid for salaries B0 B0 B0 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000
Cash paid for promote B0 B0 B0 B0 -B9,000 B0 B0 B0 -B9,000 B0 B0 B0 -B18,000
Cash paid for marketing B0 B0 B0 -B20,750 -B20,750 -B20,750 -B14,450 -B14,450 -B14,450 -B20,750 -B20,750 -B3,450 -B121,000
Cash paid for administrative B0 B0 B0 -B20,817 -B20,617 -B20,519 -B19,216 -B19,216 -B20,617 -B21,077 -B21,419 -B21,419 -B21,500
Cash paid for interest -B11,667 -B23,334 -B35,001 -B46,668 -B58,335 -B70,002 -B81,669 -B93,336 -B105,003 -B116,670 -B128,337 -B140,004 -B140,004
Cash paid for tax B0 B0 B0 -B16,071 -B9,746 -B11,573 -B6,393 -B3,628 -B4,174 -B10,694 -B16,599 -B29,052 -B29,052
Cash paid for product B0 B0 B0 -B210,000 -B190,000 -B190,000 -B170,000 -B180,000 -B180,000 -B190,000 -B200,000 -B210,000 -B210,000
Net cash provide by operating activities -B11,667 -B23,334 -B35,001 B273,844 B178,152 B190,756 B110,272 B61,870 B57,456 B132,409 B199,195 B361,975 B226,344
Cash flows from investing activities:
Cash paid for Equipment of restaurant -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260
Cash paid for Equipment of office -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720
Cash paid for Kitchen Electric equipment -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545
Cash paid for Kitchen equipment -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691
Cash paid for Equipment of relax zone -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160
Cash paid for Equipment of art gallery -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310
Cash paid for Equipment of toilet -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116
Cash paid for Equipment of cleanning -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700
Cash paid for rent land -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235
Cash paid for building -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210
Net cash provide by investing activities -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B1,941,571
Cash flow from financing activities
Cash received from loan B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000
Cash paid for repayment note payable -B83,333 -B166,666 -B249,999 -B333,332 -B416,665 -B499,998 -B583,331 -B666,664 -B749,997 -B833,330 -B916,663 -B999,996 -B999,996
Net cash provide by financing activities B4,916,667 B4,833,334 B4,750,001 B4,666,668 B4,583,335 B4,500,002 B4,416,669 B4,333,336 B4,250,003 B4,166,670 B4,083,337 B4,000,004 B4,000,004
Net increase in cash B2,523,053 B2,428,053 B2,333,053 B2,558,565 B2,379,540 B2,308,811 B2,144,994 B2,013,259 B1,925,512 B1,917,132 B1,900,585 B1,980,032 B2,284,777
Cash balance B2,481,024 B2,386,024 B2,291,024 B2,199,535 B2,254,022 B2,312,779 B2,322,720 B2,265,926 B2,226,384 B2,263,463 B2,378,995 B2,659,974 B2,659,974
Net cashflow B5,004,077 B4,814,077 B4,624,077 B4,758,101 B4,633,562 B4,621,590 B4,467,714 B4,279,184 B4,151,896 B4,180,595 B4,279,580 B4,640,005 B4,640,005



147



Imsook 2010
Statement of Cash Flows January Febuary March April May June July August September October November December Year 2
Cash flows from operating activities:
Cash received from customers B1,242,000 B1,050,870 B974,740 B881,073 B764,290 B783,840 B667,000 B633,075 B654,005 B770,040 B878,945 B1,085,485 B1,085,485
Cash paid for salaries -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000
Cash paid for promote B0 B0 B0 -B9,000 -B9,000 B0 -B9,000 -B9,000 B0 -B9,000 B0 B0 -B45,000
Cash paid for marketing -B5,500 -B10,950 -B10,950 -B10,950 -B11,950 -B14,450 -B14,750 -B17,500 -B17,500 -B14,950 -B10,950 -B9,450 -B121,000
Cash paid for administrative -B21,231 -B21,461 -B21,458 -B21,437 -B21,233 -B21,029 -B20,929 -B19,600 -B19,600 -B21,029 -B21,499 -B21,848 -B21,500
Cash paid for interest -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667
Cash paid for tax -B50,419 -B36,642 -B32,013 -B24,688 -B16,597 -B17,735 -B10,312 -B8,538 -B11,333 -B18,904 -B26,705 -B39,843 -B39,843
Cash paid for product -B210,000 -B210,000 -B200,000 -B202,000 -B200,000 -B210,000 -B190,000 -B180,000 -B170,000 -B170,000 -B180,000 -B200,000 -B200,000
Net cash provide by operating activities B765,183 B582,149 B520,652 B423,331 B315,842 B330,959 B232,341 B208,769 B245,905 B346,490 B450,125 B624,677 B468,475
Cash flows from investing activities:
Cash paid for Equipment of restaurant -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260
Cash paid for Equipment of office -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720
Cash paid for Kitchen Electric equipment -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545
Cash paid for Kitchen equipment -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691
Cash paid for Equipment of relax zone -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160
Cash paid for Equipment of art gallery -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310
Cash paid for Equipment of toilet -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116
Cash paid for Equipment of cleanning -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700
Cash paid for rent land -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235
Cash paid for building -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210
Net cash provide by investing activities -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B1,941,571
Cash flow from financing activities
Cash received from loan B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000
Cash paid for repayment note payable -B1,083,329 -B1,166,662 -B1,249,995 -B1,333,328 -B1,416,661 -B1,499,994 -B1,583,327 -B1,666,660 -B1,749,993 -B1,833,326 -B1,916,659 -B1,999,992 -B1,999,992
Net cash provide by financing activities B3,916,671 B3,833,338 B3,750,005 B3,666,672 B3,583,339 B3,500,006 B3,416,673 B3,333,340 B3,250,007 B3,166,674 B3,083,341 B3,000,008 B3,000,008
Net increase in cash B2,299,907 B2,033,540 B1,888,710 B1,708,056 B1,517,234 B1,449,018 B1,267,067 B1,160,162 B1,113,965 B1,131,217 B1,151,519 B1,242,738 B1,526,912
Cash balance B3,234,824 B3,626,640 B3,531,640 B3,562,637 B3,690,146 B3,820,771 B3,882,779 B3,911,216 B3,976,787 B4,132,944 B4,382,736 B4,797,080 B4,797,080
Net cashflow B5,534,731 B5,660,181 B5,420,350 B5,270,693 B5,207,381 B5,269,788 B5,149,847 B5,071,378 B5,090,752 B5,264,161 B5,534,254 B6,039,818 B6,039,818




148



Imsook 2011
Statement of Cash Flows January Febuary March April May June July August September October November December Year3
Cash flows from operating activities:
Cash received from customers B1,428,300 B1,208,501 B1,120,951 B1,013,233 B878,934 B901,416 B767,050 B728,036 B752,106 B885,546 B1,010,787 B1,248,308 B1,248,308
Cash paid for salaries -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000
Cash paid for promote B0 B0 B0 B0 -B9,000 B0 B0 -B9,000 -B9,000 B0 B0 B0 -B27,000
Cash paid for marketing -B4,950 -B8,950 -B8,950 -B8,950 -B10,150 -B10,150 -B11,550 -B13,500 -B13,500 -B11,050 -B9,150 -B9,150 -B121,000
Cash paid for administrative -B21,656 -B21,891 -B21,887 -B21,866 -B21,658 -B21,450 -B21,348 -B19,992 -B19,992 -B21,450 -B21,929 -B22,285 -B21,500
Cash paid for interest -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667
Cash paid for tax -B63,469 -B47,786 -B41,658 -B24,019 -B27,637 -B18,491 -B14,388 -B14,388 -B14,388 -B11,667 -B11,667 -B11,667 -B11,667
Cash paid for product -B210,000 -B210,000 -B210,000 -B210,000 -B200,000 -B200,000 -B195,000 -B195,000 -B185,000 -B180,000 -B195,000 -B200,000 -B200,000
Net cash provide by operating activities B938,559 B730,207 B648,789 B558,731 B420,822 B461,659 B335,097 B286,489 B320,559 B471,713 B583,375 B815,540 B677,474
Cash flows from investing activities:
Cash paid for Equipment of restaurant -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260
Cash paid for Equipment of office -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720
Cash paid for Kitchen Electric equipment -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545
Cash paid for Kitchen equipment -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691
Cash paid for Equipment of relax zone -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160
Cash paid for Equipment of art gallery -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310
Cash paid for Equipment of toilet -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116
Cash paid for Equipment of cleanning -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700
Cash paid for rent land -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235
Cash paid for building -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210
Net cash provide by investing activities -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B1,941,571
Cash flow from financing activities
Cash received from loan B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000
Cash paid for repayment note payable -B2,083,325 -B2,166,658 -B2,249,991 -B2,333,324 -B2,416,657 -B2,499,990 -B2,583,323 -B2,666,656 -B2,749,989 -B2,833,322 -B2,916,655 -B2,999,988 -B2,999,988
Net cash provide by financing activities B2,916,675 B2,833,342 B2,750,009 B2,666,676 B2,583,343 B2,500,010 B2,416,677 B2,333,344 B2,250,011 B2,166,678 B2,083,345 B2,000,012 B2,000,012
Net increase in cash B1,473,287 B1,181,602 B1,016,851 B843,460 B622,218 B579,722 B369,827 B237,886 B188,623 B256,444 B284,773 B433,605 B735,915
Cash balance B5,535,306 B6,075,180 B5,980,180 B6,128,478 B6,352,585 B6,644,763 B6,800,425 B6,886,580 B7,005,121 B7,266,704 B7,621,783 B8,188,125 B8,188,125
Net cashflow B7,008,592 B7,256,782 B6,997,031 B6,971,938 B6,974,803 B7,224,485 B7,170,252 B7,124,466 B7,193,743 B7,523,147 B7,906,556 B8,621,730 B8,621,730





149




Imsook 2012
Statement of Cash Flows January Febuary March April May June July August September October November December Year 4
Cash flows from operating activities:
Cash received from customers B1,642,545 B1,389,776 B1,289,094 B1,165,218 B1,010,774 B1,036,628 B882,108 B837,242 B864,922 B1,018,378 B1,162,405 B1,435,554 B1,435,554
Cash paid for salaries -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000
Cash paid for promote B0 B0 B0 -B9,000 B0 -B9,000 B0 -B9,000 -B9,000 B0 -B9,000 B0 -B45,000
Cash paid for marketing -B4,950 -B5,400 -B5,400 -B5,400 -B8,950 -B8,950 -B8,950 -B12,500 -B12,500 -B5,400 -B5,400 -B5,400 -B121,000
Cash paid for administrative -B22,089 -B22,328 -B22,325 -B22,303 -B22,091 -B21,879 -B21,775 -B20,392 -B20,392 -B21,879 -B22,730 -B178,000 -B21,500
Cash paid for interest -B11,667 -B23,334 -B35,001 -B46,668 -B58,335 -B70,002 -B81,669 -B93,336 -B105,003 -B116,670 -B128,337 -B22,730 -B22,730
Cash paid for tax -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667
Cash paid for product -B210,000 -B210,000 -B210,000 -B210,000 -B200,000 -B200,000 -B195,000 -B195,000 -B185,000 -B195,000 -B200,000 -B200,000 -B200,000
Net cash provide by operating activities B1,204,172 B939,047 B826,702 B682,180 B531,731 B537,131 B385,048 B317,347 B343,360 B489,763 B607,271 B839,757 B835,657
Cash flows from investing activities:
Cash paid for Equipment of restaurant -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260
Cash paid for Equipment of office -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720
Cash paid for Kitchen Electric equipment -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545
Cash paid for Kitchen equipment -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691
Cash paid for Equipment of relax zone -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160
Cash paid for Equipment of art gallery -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310
Cash paid for Equipment of toilet -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116
Cash paid for Equipment of cleanning -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700
Cash paid for rent land -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235
Cash paid for building -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210
Net cash provide by investing activities -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B1,941,571
Cash flow from financing activities
Cash received from loan B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000
Cash paid for repayment note payable -B3,083,321 -B3,166,654 -B3,249,987 -B3,333,320 -B3,416,653 -B3,499,986 -B3,583,319 -B3,666,652 -B3,749,985 -B3,833,318 -B3,916,651 -B3,999,984 -B3,999,984
Net cash provide by financing activities B1,916,679 B1,833,346 B1,750,013 B1,666,680 B1,583,347 B1,500,014 B1,416,681 B1,333,348 B1,250,015 B1,166,682 B1,083,349 B1,000,016 B1,000,016
Net increase in cash B738,904 B390,446 B194,768 -B33,087 -B266,869 -B344,802 -B580,218 -B731,252 -B788,572 -B725,502 -B691,327 -B542,174 -B105,898
Cash balance B9,525,670 B10,610,446 B10,515,446 B11,165,664 B11,891,438 B12,633,065 B13,230,173 B13,777,415 B14,372,337 B15,120,715 B15,978,120 B17,113,674 B17,113,674
Net cashflow B10,264,574 B11,000,892 B10,710,214 B11,132,577 B11,624,569 B12,288,263 B12,649,955 B13,046,163 B13,583,765 B14,395,213 B15,286,793 B16,571,500 B16,571,500


150





Imsook 2013
Statement of Cash Flows January Febuary March April May June July August September October November December Year 5
Cash flows from operating activities:
Cash received from customers B1,888,927 B1,598,242 B1,482,458 B1,340,001 B1,162,390 B1,192,123 B1,014,424 B962,828 B994,660 B1,171,135 B1,336,765 B1,650,887 B1,650,887
Cash paid for salaries -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000 -B178,000
Cash paid for promote B0 -B9,000 -B9,000 -B9,000 -B9,000 B0 -B9,000 -B9,000 B0 B0 B0 B0 -B54,000
Cash paid for marketing -B4,950 -B5,400 -B5,400 -B5,400 -B8,950 -B8,950 -B11,250 -B12,500 -B12,500 -B9,250 -B4,950 -B5,400 -B121,000
Cash paid for administrative -B22,531 -B22,775 -B22,771 -B22,749 -B22,533 -B22,316 -B22,210 -B20,800 -B20,800 -B22,316 -B23,185 -B23,185 -B21,500
Cash paid for interest -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667 -B11,667
Cash paid for tax -B95,651 -B74,625 -B56,550 -B43,884 -B47,310 -B34,087 -B29,787 -B29,787 -B33,345 -B45,120 -B56,949 -B78,943 -B78,943
Cash paid for product -B210,000 -B210,000 -B210,000 -B210,000 -B210,000 -B200,000 -B200,000 -B210,000 -B200,000 -B210,000 -B210,000 -B210,000 -B210,000
Net cash provide by operating activities B1,366,128 B1,086,775 B989,070 B859,301 B674,930 B737,102 B552,510 B491,074 B538,348 B694,782 B852,015 B1,143,693 B975,777
Cash flows from investing activities:
Cash paid for Equipment of restaurant -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260 -B161,260
Cash paid for Equipment of office -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720 -B49,720
Cash paid for Kitchen Electric equipment -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545 -B135,545
Cash paid for Kitchen equipment -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691 -B24,691
Cash paid for Equipment of relax zone -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160 -B69,160
Cash paid for Equipment of art gallery -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310 -B10,310
Cash paid for Equipment of toilet -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116 -B90,116
Cash paid for Equipment of cleanning -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700 -B18,700
Cash paid for rent land -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235 -B75,235
Cash paid for building -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210 -B1,747,210
Net cash provide by investing activities -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B2,381,947 -B1,941,571
Cash flow from financing activities
Cash received from loan B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000 B5,000,000
Cash paid for repayment note payable -B4,083,317 -B4,166,650 -B4,249,983 -B4,333,316 -B4,416,649 -B4,499,982 -B4,583,315 -B4,666,648 -B4,749,981 -B4,833,314 -B4,916,647 -B4,999,980 -B4,999,980
Net cash provide by financing activities B916,683 B833,350 B750,017 B666,684 B583,351 B500,018 B416,685 B333,352 B250,019 B166,686 B83,353 B20 B20
Net increase in cash -B99,136 -B461,822 -B642,860 -B855,962 -B1,123,666 -B1,144,827 -B1,412,752 -B1,557,521 -B1,593,580 -B1,520,479 -B1,446,579 -B1,238,234 -B965,774
Cash balance B18,687,601 B19,980,843 B19,885,843 B20,710,844 B21,568,234 B22,475,356 B23,194,780 B23,842,608 B24,552,268 B25,408,403 B26,440,168 B27,786,055 B27,786,055
Net cashflow B18,588,465 B19,519,021 B19,242,983 B19,854,882 B20,444,568 B21,330,529 B21,782,028 B22,285,087 B22,958,688 B23,887,924 B24,993,589 B26,547,821 B26,547,821


151


5.4 Loan
Cash loan B5,000,000
interest rate 0.14
interest per year B700,000
Total B5,700,000
Repayment (year) 5
Period Beginning balance Interest expense (Dr.)+ Note payable (Dr.)= Cash (Cr.) Ending Balance
January 31, 2009 B5,700,000 B11,667 B83,333 B95,000 B5,605,000
Febuary 28, 2009 B5,605,000 B11,667 B83,333 B95,000 B5,510,000
March 31, 2009 B5,510,000 B11,667 B83,333 B95,000 B5,415,000
April 30, 2009 B5,415,000 B11,667 B83,333 B95,000 B5,320,000
May 31, 2009 B5,320,000 B11,667 B83,333 B95,000 B5,225,000
June 30, 2009 B5,225,000 B11,667 B83,333 B95,000 B5,130,000
July 31, 2009 B5,130,000 B11,667 B83,333 B95,000 B5,035,000
August 31, 2009 B5,035,000 B11,667 B83,333 B95,000 B4,940,000
September 30, 2009 B4,940,000 B11,667 B83,333 B95,000 B4,845,000
October 31, 2009 B4,845,000 B11,667 B83,333 B95,000 B4,750,000
November 30, 2009 B4,750,000 B11,667 B83,333 B95,000 B4,655,000
December 31, 2009 B4,655,000 B11,667 B83,333 B95,000 B4,560,000
January 31, 2010 B4,560,000 B11,667 B83,333 B95,000 B4,465,000
Febuary 28, 2010 B4,465,000 B11,667 B83,333 B95,000 B4,370,000
March 31, 2010 B4,370,000 B11,667 B83,333 B95,000 B4,275,000
April 30, 2010 B4,275,000 B11,667 B83,333 B95,000 B4,180,000
May 31, 2010 B4,180,000 B11,667 B83,333 B95,000 B4,085,000
June 30, 2010 B4,085,000 B11,667 B83,333 B95,000 B3,990,000
July 31, 2010 B3,990,000 B11,667 B83,333 B95,000 B3,895,000
August 31, 2010 B3,895,000 B11,667 B83,333 B95,000 B3,800,000
September 30, 2010 B3,800,000 B11,667 B83,333 B95,000 B3,705,000
October 31, 2010 B3,705,000 B11,667 B83,333 B95,000 B3,610,000
November 30, 2010 B3,610,000 B11,667 B83,333 B95,000 B3,515,000
December 31, 2010 B3,515,000 B11,667 B83,333 B95,000 B3,420,000
January 31, 2011 B3,420,000 B11,667 B83,333 B95,000 B3,325,000
Febuary 28, 2011 B3,325,000 B11,667 B83,333 B95,000 B3,230,000
March 31, 2011 B3,230,000 B11,667 B83,333 B95,000 B3,135,000
April 30, 2011 B3,135,000 B11,667 B83,333 B95,000 B3,040,000
May 31, 2011 B3,040,000 B11,667 B83,333 B95,000 B2,945,000
June 30, 2011 B2,945,000 B11,667 B83,333 B95,000 B2,850,000
July 31, 2011 B2,850,000 B11,667 B83,333 B95,000 B2,755,000
August 31, 2011 B2,755,000 B11,667 B83,333 B95,000 B2,660,000
September 30, 2011 B2,660,000 B11,667 B83,333 B95,000 B2,565,000
October 31, 2011 B2,565,000 B11,667 B83,333 B95,000 B2,470,000
November 30, 2011 B2,470,000 B11,667 B83,333 B95,000 B2,375,000
December 31, 2011 B2,375,000 B11,667 B83,333 B95,000 B2,280,000
January 31, 2012 B2,280,000 B11,667 B83,333 B95,000 B2,185,000
Febuary 28, 2012 B2,185,000 B11,667 B83,333 B95,000 B2,090,000
March 31, 2012 B2,090,000 B11,667 B83,333 B95,000 B1,995,000
April 30, 2012 B1,995,000 B11,667 B83,333 B95,000 B1,900,000
May 31, 2012 B1,900,000 B11,667 B83,333 B95,000 B1,805,000
June 30, 2012 B1,805,000 B11,667 B83,333 B95,000 B1,710,000
July 31, 2012 B1,710,000 B11,667 B83,333 B95,000 B1,615,000
August 31, 2012 B1,615,000 B11,667 B83,333 B95,000 B1,520,000
September 30, 2012 B1,520,000 B11,667 B83,333 B95,000 B1,425,000
October 31, 2012 B1,425,000 B11,667 B83,333 B95,000 B1,330,000
November 30, 2012 B1,330,000 B11,667 B83,333 B95,000 B1,235,000
December 31, 2012 B1,235,000 B11,667 B83,333 B95,000 B1,140,000
January 31, 2013 B1,140,000 B11,667 B83,333 B95,000 B1,045,000
Febuary 28, 2013 B1,045,000 B11,667 B83,333 B95,000 B950,000
March 31, 2013 B950,000 B11,667 B83,333 B95,000 B855,000
April 30, 2013 B855,000 B11,667 B83,333 B95,000 B760,000
May 31, 2013 B760,000 B11,667 B83,333 B95,000 B665,000
June 30, 2013 B665,000 B11,667 B83,333 B95,000 B570,000
July 31, 2013 B570,000 B11,667 B83,333 B95,000 B475,000
August 31, 2013 B475,000 B11,667 B83,333 B95,000 B380,000
September 30, 2013 B380,000 B11,667 B83,333 B95,000 B285,000
October 31, 2013 B285,000 B11,667 B83,333 B95,000 B190,000
November 30, 2013 B190,000 B11,667 B83,333 B95,000 B95,000
December 31, 2013 B95,000 B11,667 B83,333 B95,000 B0
Payment
Note Payable

152


Chapter6


Risk Management

6.1 Strategic
From our strategic, differentiation it will be make customer not intimate. Including the
restaurant’s atmosphere that seems like too expensive, it might be occurs uncertain for
customer to buy foods and use our service.
Appropriate action for risks
Make a customer satisfy or first impression and then they will promote by mount to
mount. Try to make customer feel at home.

6.2 Operational
6.2.1 Risk of buying process
Salads, fruits and several vegetables are consumed as raw. So, foodstuffs used for
salad making, and fruits and vegetables should be well washed. Washing and rinsing periods,
chlorine concentrations, temperatures and pressures of washing and rinsing water should be
adequate to remove dirtiness and to decrease the microbial load.
An inadequate washing program causes non-removal of physical, chemical and
microbiological hazards present in natural flora of fruits and vegetables. Potable water should
be used for washing process; otherwise, fruits and vegetables can be contaminated by unclean
water. An effective rinsing is very crucial to remove chlorine from fruits and vegetables.


153


Appropriate action for risks
A detailed “Raw Material Washing Program” should be prepared by QC/QA
department for considering parameters such as the concentration of chlorine, washing and
rinsing period, pressure and temperature of water according to the type of the raw material.
Generally, 50-125 ppm active chlorine is adequate for eliminating the microbial risks of the
fruits and vegetables (Aran et al., 1987). For very dirty raw materials 1-5 ppm active chlorine
should be added to the final rinsing water (Aran et al., 1987). To avoid the contamination
from water used for washing, water analysis (chemical and microbiological) should be
performed by authorized laboratories periodically

6.2.2 Risk of Transportation of material
Inspection of Raw Materials
The plant purchases raw materials from several contractors. The production requires a
stock monitoring program and raw materials should be purchased as closer as possible to the
production time (Bryan, 1992).
Purchasing raw materials that have microbiological loads over critical limits must be
avoided to ensure food safety and quality. Toxins synthesized by microorganisms; and
pesticides, chemical residues and foreign materials found in these raw materials are also
potential risks for consumer health.
Appropriate action for risks
Raw materials should be purchased in accordance with the “Raw Material Acceptance
Criteria” determined by QC/QA Department. QC/QA staff members have to reject unsuitable
raw materials. Microbiological, physical and chemical characteristics that raw materials must
have corresponding and critical limits should be determined in “Raw Material Acceptance
Criteria”. Contractors having quality certificates like ISO Quality Assurance Systems and
HACCP system should be preferred. QC/QA staff members have to control the expiration
date of the packaged foods. Ripped, pierced, damaged and abnormal shaped packages have to
be refused.
154


6.2.3 Risk of damage of material – Rotten

6.2.3.1 Storage of Raw Materials
Fruits and vegetables; dairy products; frozen foods and meats; egg; and dried food
products should be kept at (0-4ºC), (0-4ºC), (-18,-20ºC), (0-4ºC) and (18-27ºC) respectively.
To avoid the cross contamination, these food stuffs should be kept at different temperatures,
and in different places. Relative humidity of the storing places might change from 80% to 95%
according to the raw material (Jay, 1992).
Because of insufficient and improper storage conditions, rapid microbial growth can
be seen. Cross contamination of the pathogen microorganisms from storage places to
production area is other important hazard (Bryan, 1992).
Appropriate action for risks
“Raw Material Storing Instructions” should be determined by QC/QA department for
proper storing. Storing should be performed according to First in First out (FIFO) system.

6.2.3.2 Hygiene
Dirty equipments are one of the main sources of physical and microbiological
contaminations Therefore, an effective equipment cleaning program should be applied (Bryan,
1992).
Hazards at this step are closely related to the effectiveness of the washing program. If
the washing program is inadequate, it is impossible to remove physical, chemical or
microbiological hazards. On the other hand, inadequate rinsing causes non-removal of
detergent, chlorine and caustic from equipment.
Appropriate action for risks
Our restaurant use HACCP system in cooking process because it is an effective
system because this food safety system is designed to provide the information flow for
preventive and corrective actions and can easily be established on the production lines of all
kinds of foods (Unnevehr and Jensen, 1998). Safe and healthy products can be served to
consumers by eliminating the safety risks after determining the critical control points by
hazard analysis and establishing the necessary preventive and corrective actions (Pierson and
HACCP can be adapted to plants that produce different kinds of foods, but industrial
applications show differences because the flow diagrams of the products differ. Thus, all
production lines have different critical control points and HACCP plans (Topal, 2001).

155


6.2.4 Risk of service
Besides our healthy product, service is important with restaurant which can make
customer satisfy. But sometimes in the rush time it might occur mistake services such an
accident or misunderstands. For example, full of table, wrong order, food spill when serve
food to customer and wrong bill. This situation affect directly to customer and our image.
Appropriate action for risks
We can reduce risk by training all employees before start their job for expert with
them task. But if the accident occurs during the job the first thing we say apologize to
customer. When full of table we have relax zone for customer waiting, there has internet Wi-
Fi service, magazine, and TV to make customer feel not boring. If in case of our waiter make
food spill when serve food to customer, we will give discount 10% to customer as well. We
will emphasize our service carefully for customer satisfies.

6.3 Compliance
6.3.1 Risk of health and safety of employee
In this section, we will talk about risk of health and safety of employee as we know
that accident can happened all the time and it is including accident in restaurant.
Appropriate action for risks
We transfer (usually via insurance), it is social security insurance to protect and taking
a good care of all our employee.
Social security insurance
The principle behind social insurance is that people earn benefit by contribution paid
while they are at work. Employee works between 15 to 60 years old. Subsidy payments of employers and
employees must to pay every month to the Social Security Fund. All of employee will pay 5% of
employee salaries in every month and then the employer will be pay 5% too. Social security
insurance will guarantee to Death, Disability cases, Maternity cases, Illness, Experiencing
harm, Unemployment, and Child welfare cases.
Detail Salary of month
Rate social security
insurance 10 %
Expense of social
security insurance
Administrative expense 178,000 178,000*5% 8,900



156


• Option of Social security insurance
Social Security Fund
In the case old-age benefit
Old Age Pension Benefit is having made contributions for not less than 180 months
and is entitled to old age pension benefit on monthly basis at the rate of 15 percent of last 60
months of average wage which is used as a basis for calculation of the contribution before
the status of being the insured terminates. In the case of making contributions for over 180
months, the rate of old age pension benefit pursuant to Clause 1 shall be increased at the
rate of 1 percent per every 12 months of making the contributions for a period of making
contributions exceeding 180 months
In the case unemployment benefit
The employee paid money not less 6 months in a period of 15 months prior to
unemployment and Unemployment benefit for not more 180 days per year at the rate of 50 %
of the wage calculated on the basis of maximum contributions of 15,000 Baht.
If in the duration of 1 year, there was more than 1 application for the unemployment benefit,
the counting of the unemployment benefit receiving period in total shall not exceed 180 days;
the compensation benefit for loss of income shall be paid on monthly installment basis by
crediting to the Bank A
In the Child allowance
The child assistance benefit is paid on a lump sum basis at the rate of 350 Baht per
month per 1 child and the child assistance benefit for legitimate child aged not more than 6
years old shall be limited to not more than 2 children for the entitlement
In the event of death
Having made contributions on the part of death for not less than 1 month within a
period of 6 months and is entitled to receive the funeral benefit of 30,000 Baht. Is entitled to
assistance benefit in the event of death as follows the insured having made contributions for
upward of 3 years but less than 10 years, shall be entitled to assistance benefit equal to the
average 1.5 months of wage. The Insured having made contributions for upward of 10 years
shall be entitled to assistance benefit equal to the average 5 months of wage
In the event of injury or sickness
If it is necessary that the patient may be taken to other hospital for continuing diagnosis or
treatment; reimbursement for further cost of medical treatment may be allowed. In the case of
157


being in the same provincial area,if a motor car or an ambulance is use, additional reimbursement
for actual expense may be reimbursed; but not exceeding 500 Baht/per reimbursement. If a hired
vehicle or a private transport or other vehicle is used, a lump sum reimbursement at the rate of 300
Baht/per reimbursement may be paid. If it is in other province, the Zone Office of Social Security
may pay an extra at 6 Baht per kilometer.
In the invalidity benefit
Cost of medical treatment:
Can be collected as actually incurred but not more than 2000 Baht per month compensation
benefit for loss of income: The benefit can be collected at the rate of 50 percent of monthly
wage throughout life; the cost of artificial organs/equipment/therapeutic equipment.
Cost of funeral, In the event of the death of the disabled insured person, the funeral manager
shall be entitled to collect the funeral benefit of 30,000 Baht; the death benefit of the
deceased disabled insured person can be collected as follows:
For the insured who having made contributions for upward of 3 years but less than 10
years, the assistance benefit is equal to the averaged 1 .5 months of wage.
For the insured that having made contributions for upward of 10 years, the assistance
benefit is equal to the averaged 5 months of wage
In the maternity benefit
Giving childbirth before 1 January 2007
Verify the place of childbirth, if the place of the childbirth is the hospital as listed in the
Certified Entitlements Card or an affiliate of the hospital according to the Certified
Entitlements Card belonging to the Insured or of the spouse or husband.
If it is not the hospital listed in the Certified Entitlements Card or the affiliate hospital, the
medical service benefit payment shall be on a lump sum basis at the rate of 6,000 Baht per
childbirth. Childbirth was given on 1 January 2007 at 00.00 hours onward.
Childbirth can be given anywhere; the conclusion for paying medical service cost shall be
on a lump sum basis, for instance, in child delivery, at the rate of 12,000 Baht per childbirth.
In the case of being admitted for child delivery in the hospital according to the Certified
Entitlements Card before 1 January 2007; but the childbirth was delivered on 1 January 2007
from 00.00 hours onward, the hospital according to the Certified Entitlements Card shall be
responsible until the end of the child delivery process; and the insured shall not be required to
pay for the hospitalization expense and the insured can further present a birth certificate for
collection of the entitlement benefit in case of childbirth. The conclusion to pay for medical
158


service cost is made on a lump sum basis to the insured at the rate of 12,000 Baht per
childbirth.
(http://www.sso.go.th/wpr/eng/benefit.html)

6.4 External risk
6.4.1 Environmental
Now the climate has variability combined with drought is a major obstacle that
affects yield vegetable and fruit. This problem make a quality of products has non-
standard requirements and impact directly with our product in which is a healthy foods.
6.4.1.1 Risk of fire
Restaurant is always using gas and electricity for cooking. It has most risk of fire from
gas explosion or short circuit. And our restaurant is art gallery its high risk of fire, material
fuel such as wood frame color or oil paint and paper.
Appropriate action for fire risks
We can transfer risk of fire usually via insurance company which is way to protect
and reduce damage of building. So, we do a contract with Thai life insurance as follow:

Type of business: Restaurant
Term insurance: 1 year (inform later.)
Assets and capital: Buildings (Excluding foundation). 1,700,000 Baht
Insurance: Furniture decorations and hang 500,000 Baht
Total 2,300,000 Baht
Premiums 3,910.00 Baht
Premiums including tax 4,200.82 Baht

Protection Cause
1. Fire and Disaster extra.

- Disaster such as burning thunderbolt flood attack,
accident, tonardo attack, earth quake, smoke effect,
mob, strike and anything else.
2. Contained traces of thieves
tamper robbery loot
- limits of 100,000 baht per period and Once and for
all time insurance
- Including repair window and door repair caused by
theft, tamper not exceed 10,000 Baht Once and for all
159


time insurance
3. The damage to electrical
appliances from the circuit.
- limits of 100,000 baht per period and Once and for
all time insurance
4. The damage to the glass
frame and glass decorations
on the damage caused by
accidental external causes of
all kinds.
- limits of 50,000 baht per period and Once and for all
time insurance
5. Temporary accommodation
expenses.
- Limits of 2000 baht per day up to 30 days.
6. Liability to third parties. - limits of 500,000 baht per period and Once and for
all time insurance
7. Damage from Thief or
Robbery
-Whit in 50,000 baht per period and Once and for all
time insurance
8. Compensation for loss of
income. (If the insured
property damage exceeding
50%).
- Whit in 2,000 baht per day up to 30 days.
9. Severance pay if the insured
died within the building from
fire or theft.
-Whit in 3,000 baht
10. stolen and damage of
computer and electronics
equipment
-Whit in 100,000 baht per period and Once and for all
time insurance
Premiums Package (Special
Protection)
1. Handling carcasses property


-With in 100,000 baht all time insurance
2. Cost of fighting fires. -With in 100,000 baht all time insurance
3. The profession -With in 100,000 baht all time insurance

Contract as: 20/12 Moo13, Phaholyothin Road, Tambon Rob Mueang district, Chiang Rai,
Thailand 57000
160


Office No: 053-712-300-1, 053-712-320, 053-712-320
Fax: 053-712-321, 053-712-321
To contract Miss Ampai Vongsuwun
E-mail: aumpai@thaiins.com
Website: http://www.thailife.com/


We also can reduce the risk by install a fire protection system as Fire Detector, Heat
Detector, and Smoke Detector in the building

• Name of product : Photoelectric Smoke Detector S-314
• Operating senility : Comply to UL268, ENS4, CNS
• Operation current : DC 24V under 30 m.
• Monitoring current : -10°C to +55°C
• Material : Fire- proof plastic
• Dimensions : 102 mm. (Dia) × 50 mm. (H)
• Weight : 170 g.
• Price : 1,040 Baht


• Name of product : Rate-of-Rise Heat Detector S-302
• Alarm temperature : Comply to EN54, CNS
• Voltage range : 12 – 30VDC
• Alarm current : 25 mA
• Ambient temperature : 0°C to +55°C
• Material : Fire- proof plastic
• Dimensions : 102 mm. (Dia) × 45mm. (H)
• Weight : 130 g.
• Price : 450 Baht


161


Contract: Grand engineering Ltd,. Part
Address: 28/28 Moo 4 Ekachai Road, Bang Bon, Bangkok 10150.
Office No: Tel. 0-2895-1277, Fax 0-2895-1278.
Website: http://www.grandgroups.com/pdlist.php?subCatID=131

6.4.1.2 Risk of earthquake
According to Chiang Rai near earth crust at Chiang Saen which is has high risk occur
earthquakes. So, risk of earthquake is more affect with our restaurant building.
Appropriate action for fire risks
Risk of earthquake, we can eliminate by construct strong building of good
architect. When has earthquake; our building will get least damage. And another way
we can accept risk by training employees to keeping up with situation.

6.4.2 Economic
The current economic situation, price fluctuations would affect all types of businesses,
especially restaurant has affect to raw material, and most of the restaurant has to increasing
the price. When price increase it make people witching to catering at home, although taste
and atmosphere is reduced, but it helps them to save money. That why many restaurant
become shut down.
Appropriate action for risks
Risk of economic change we can manage by not change the price, but dishes decrease
or add art and value the food for make different from made at home. The other way we will
give discount or price adjustments, such as from 80 to 79 to makes sense that price is cheaper.
6.4.3 Competitive
According to social living conditions has changed and business about restaurant is
always new born, it's result in new health food restaurant or always develop strategies to
get more market share, so get more competitive. The customer will compare by quality of
food and price reasonably.
Appropriate action for risks
These risks we can accept by improving our strategy and marketing by create
something new for customer such as set a new menu to serve, but quality and taste
Still remains the same or improving better. Make a difference from market by use art
gallery as outstanding to attract customer.
162


6.5 Financial Risk
Financial risk
We will example of the risk case of the financial in our restaurant to show the detail of the
financial if our sale is decrease, like this

Table 6.5.1 Financial risk in our business


Imsook

Sale decrease 20%
Income
Statement
Year 1 Year 2 Year 3 Year 4 Year 5
Sale

4,951,480

8,308,290

9,554,534

10,987,715

12,635,872
Less: Cost of goods
sold

1,720,000

2,322,000

2,415,000

2,390,000

2,490,000
Gross profit

3,231,480

5,986,290

7,139,534

8,597,715

10,145,872
Operating expense










-Salaries expense 2,670,000 4,094,000 4,094,000
4,094,000

4,094,000

-Marketing expense 238,850 563,300 235,050
186,750

184,850

-Administration
expense 307,582 483,478 493,148
503,011

513,071

-Promote expense 27,000 90,000 54,000
90,000

108,000

-Utilities expense 180,000 276,000 276,000
276,000

276,000

-Repayment Loan 1,916,667 1,916,667 1,916,667
1,916,667

1,916,667

-Interest expense 268,333 268,333 268,333
268,333

268,333

-Income before Tax -1,251,900 -1,679,755 - 1,409,402 -1,433,400 - 1,346,701
-Tax expense 96,924 139,637 146,243
145,177

151,516

Total operating
expense

3,068,824

4,141,392

3,970,646

3,968,577

3,988,217
Net Income

162,656

1,844,899

3,168,889

4,629,138

6,157,655
163


You will see that follow the table if the sale decrease 20% it effect to our net income.
The net income of each year will decrease 20% follow this,

This result makes our business have the less profit every year.
Year Income of our business Income from sale decrease
20%
1 1,400,526B 162,656B
2 3,921,971B 1,844,899B
3 5,557,522B 3,168,889B
4 11,344,644B 4,629,138B
5 13,304,840B 6,157,655B

Table 6.5.2 The result makes our business have the less profit every year
So if decrease in sales 20%, will have the risk by
- profit decrease much
- decrease in bonus of employees
- Have effect with payback period by used the time more than our restaurant estimate.

Conclusion
The business about restaurant has many risks, so it has to find out the way to reduce
risk. Which is each type of risk has direct affect to our business, we divide major of risk are
Strategic risk, operational risk, compliance, external risk, and financial risk, we have taken
each risk to analysis and looking for opportunity and impact that might be occur. Then
Appropriate action for risks by Accept, Transfer (usually via insurance), Reduce/manage, and
Eliminate for build a confidence to the persons and assets concern with our restaurant
164


Chapter 7


Chapter 7


Introduction
According to Chiang Rai is the province of tourism, from now the tourism situation in
Chiang Rai are poised for growth decreased slightly of 8 percent. Anyway, demand of
foods is not decrease. And now most people turn to a more self-interested health, according
to the rapid growth sales of food supplements. From the data will see that the attack rate of
the Thai people caused by such diseases increases in every year. So, we seek that our
project focuses on healthy foods and art gallery for local people and tourists, both Thai and
foreigners. Combined with the art gallery atmosphere to customers in addition to healthy
foods, there is mental health also.

Industry Profile

An art gallery or art museum is a building or space for the exhibition of art, usually
visual art. The first art gallery was the Lourve, which is actually an art museum. Art gallery
started Asian it was National Museum of the Philippines. And the first art gallery in Thailand
is National Museum Bangkok. For the market trend preparations of study data from the
direction of the global healthy food market by the Food Institute, found that the total market
value of the trend likely continued growing. Fast Food market size is around 12,000 million
with a market in the field more than 300 stores. Although, home buying package food or
delivery food are increases rapidly growing market includes a variety of food available to
choose from. Marketing Self Services include food center. The potential to investment of
165


Thai food market are growing very fast. Moreover the customers get knowledge about
healthy food from our employees when they check bill. To another hand, healthy food
restaurant are more convenience for anyone, who are interesting attentions on healthy food
and want to save the time. Then we provide another service such as Art Gallery Zone.
Moreover the customers get knowledge about healthy food from our employees when they
check bill.
Nature and situation of Industry
According to Chiang Rai vision, Chiang Rai capital of Lanna it is a central of travel
country. There is increase percentage of visitors 12.5% per year, income from tourist increase
7.5% per year and number of tourist sites have been developed and get a standardized 5
places per year.


Market Feasibility Study
In healthy food business, even Thai people consume healthy food less than the other
countries but in Chiang Rai there is many favor’s brand of people such as Junkapuk
restaurant, Ruen sangtean restaurant, Nuture food centre, they create branches all around
Chiang Rai. From the research, tell that healthy food and Art Gallery can spreeminent people
with the reason tasty, convenient and low price is one kind of healthy food restaurant. Feel
relax Salary Healthy food is unnecessary product for the daily life of consumers. Moreover,
an atmosphere in our restaurant is Art Gallery style that it makes customer and enjoyment.
So we use the slogan under the healthy food and art gallery is “Taste it, love it”
segment of population and traveler in Chiang Rai, the people have income more than 8,500-
50,000 Bath. Target, we choose from lifestyle of eating behavior, people who has a meal
outside and concern with healthy, income between 8,500 -50,000. And positioning, the
positioning of the restaurant is having a good service by take care of customer first so a
service is strange of restaurant when compeer with other competitors like this
Marketing Mix Strategy We are using 7P’s for running our business
Market forecast we spend to marketing expense for increase advertisement in each month
there are Brochure, Newspaper, sport radio and Signboard
Forecast/ Profit Estimation Sale forecast our company analyze from total population
of Chiang Rai in year 2010 has around 1,194,933 people, only downtown in Chiang Rai has
222,223 people. And our target population age between to 25-40 year old is 33,657 people.
we forecast 20% will concern about healthy and have salary 8,500-50,000 because our
166


restaurant have high positioning so that it have scope to forecast the customer target, so our
local target it’s going to be According to information of Chiang Rai restaurant club, we have
analyzed 35 restaurants that rather similar lifestyle and family restaurant, in which customer
can choose instead our restaurant. Amount of restaurant in Chiang Rai city is 35, so customer
per each restaurant is 200 approximately per day. We estimate by each restaurant have the
same rate.


Technical Feasibility Study
Product characteristics of our restaurant, we choose nutritious foods to make healthy
body and mind. Which are essential to the development of physical, psychological, emotional
and intellectual. So, we divided our menu following blood type which is a new trend and
popular currently. It would be to interfere with the digestive system, create insulin,
metabolism and the balance of hormones. There are 4 group of menu, Group O blood Set,
Group A blood Set, Group B blood Set, Group AB blood Set, This is located in the city in
Chiang rai and near market Our restaurant is a modern and art gallery style. We are creating
the building to modern within white color style. We use white color to appropriate with our
concept in 2 floors. We register at Department of business development; Chiang Rai by
register is business one owner and 10 positions of employment

Risk Management
The business about restaurant has many risks, so it has to find out the way to reduce
risk. Which is each type of risk has direct affect to our business, we divide major of risk are
Strategic risk, operational risk, compliance, external risk, and financial risk, we have taken
each risk to analysis and looking for opportunity and impact that might be occur. Then
Appropriate action for risks by Accept, Transfer (usually via insurance), Reduce/manage, and
Eliminate for build a confidence to the persons and assets concern with our restaurant
167











Appendix

168


Blood group personality
Type A
People with blood type A are usually serious, patient, and cool. They are also
emphatic, certifiable, and believable although they are stubborn. Before they do something,
they usually think first and plan it in detail. Indeed, they like harmony, peace and
organization. They do everything seriously and consistently, and make themselves
appropriately. That is why, they will try not to hurt anyone with their words or speak
unnecessarily. But, they can stand apart from other people. They also suppressed their feeling,
so they look rigid although they still have weaknesses, such as nervous, scary, and many
more. They lean to surround themselves with the same characteristic people.
Type B
People with blood type B tend to be curious and interested in everything. They also
lean to have many hobbies. If they are interested in something, they will be buoyant, but
unfortunately they will be bored fast. However, they can choose the most important thing for
them to do. They lean to want to be number one in anything rather than just to be average
people. But, they usually ignore another activity if they have focused on a certain activity. In
other words, they cannot do some activities at the same time. They look cheerful, enthusiastic,
and bright. But, they are actually not like their appearances. Indeed, they are antisocial with
many people. They are rugged individualists who are straightforward and like to do things
their own way. Unluckily, their insistence on being independent can sometimes go too far and
become a weakness.
Type O
People with blood type O usually have a big role in motivating the passion of their
groups and stimulating the harmonious relationship among the group members. They look
like people who accept and do something calmly. They are smart to cover up their feelings,
so they look like people who are always cheerful, peaceful, and do not have problem at all.
But, if they cannot bear it, they will surely find out a place or someone to talk. They are kind,
often do kindness, and are not reluctant to get out of their money to other people. They are
actually stubborn too and have their own opinions about anything in confidence, but they are
also flexible and easily accept new things. No wonder that they lean to be influenced easily
by other people. Look like people who are temperate and believable, but they also often make
big mistakes because of their careless characteristic. However, their characteristics make
them lovable.



Type AB
People with blood type AB have sensitive and soft feeling. They have profound
interests with other people's feel
However, they also tough with themselves and people close to them. Thus, they lean to have
two personalities. They are usually grudge people and think something too deep. Fortunately,
they have a lot of friends, but they also need time to be lonely to think their own problems.

Eat right for blood type
It is said that man nowadays is more long
is because of the medical advancement to save us from diseases. In addition, many ideas of
healthy eating are also believed can prolog our life such as vegetarianism and
However, have you ever noticed that some people can eat a variety of foods with no
problems, while others suffer from gas, bloating, indigestion and heartburn? The reason for
this is that people with different blood types cannot eat or dige
following is a brief overview of the peculiarities of each blood type group














People with blood type AB have sensitive and soft feeling. They have profound
interests with other people's feelings and always face other people with care and beware.
However, they also tough with themselves and people close to them. Thus, they lean to have
two personalities. They are usually grudge people and think something too deep. Fortunately,
of friends, but they also need time to be lonely to think their own problems.
It is said that man nowadays is more long-lived than he was in years of the past. This
is because of the medical advancement to save us from diseases. In addition, many ideas of
healthy eating are also believed can prolog our life such as vegetarianism and
However, have you ever noticed that some people can eat a variety of foods with no
problems, while others suffer from gas, bloating, indigestion and heartburn? The reason for
this is that people with different blood types cannot eat or digest the same foods equally. The
following is a brief overview of the peculiarities of each blood type group


169
People with blood type AB have sensitive and soft feeling. They have profound
ings and always face other people with care and beware.
However, they also tough with themselves and people close to them. Thus, they lean to have
two personalities. They are usually grudge people and think something too deep. Fortunately,
of friends, but they also need time to be lonely to think their own problems.
lived than he was in years of the past. This
is because of the medical advancement to save us from diseases. In addition, many ideas of
healthy eating are also believed can prolog our life such as vegetarianism and macrobiotics.
However, have you ever noticed that some people can eat a variety of foods with no
problems, while others suffer from gas, bloating, indigestion and heartburn? The reason for
st the same foods equally. The




Type A

People with blood type A have fragile digestive systems. So, they cannot tolerate
animal protein well. However,
not take too much. Fish is the best way for them, except white fish like flounder and
dollarfish. These can make the prob
type should be the proverbial, classic “vegetarian” of the human species. However, not all
veggies are good to people with blood type A. They should avoid having chili, potato, sweet
potato, tomato, pickled olive and cabbage. But broccoli, carrot, spinach and pumpkin are
great to their health.
Due to the problem of having animal protein, some nuts and
seeds such as pumpkin seed, white sesame, black sesame, Job's tears,
almond, walnut, peanut, soybean can be the great choice. In addition,
person with blood type A can h
cream. It would be best to drink soy milk instead. Juices and fluids are
also good to people with blood type A. If they have a proper amount of
coffee, green tea, and red wine, they a
Although people in this group should be a vegetarian, there are
some fruits they should avoid such as watermelon, cantaloup, mango,
papaya including banana and orange. Contrarily, berry, apricot,
pineapple and lemon are great fruits to this people.
something people with blood type A should avoid such as sausage and
ham. They are the rich source of nitrite which can encourage stomach cancer. So, food which
contain vitamin B and C are good to this people. Not only help to protect them from c
they are great for their immune system.
blood type A. These help to release their tension.


People with blood type A have fragile digestive systems. So, they cannot tolerate
animal protein well. However, if they need the animal protein, chicken is a choice but should
not take too much. Fish is the best way for them, except white fish like flounder and
dollarfish. These can make the problem to their digestive systems. People with this blood
he proverbial, classic “vegetarian” of the human species. However, not all
veggies are good to people with blood type A. They should avoid having chili, potato, sweet
pickled olive and cabbage. But broccoli, carrot, spinach and pumpkin are
Due to the problem of having animal protein, some nuts and
seeds such as pumpkin seed, white sesame, black sesame, Job's tears,
almond, walnut, peanut, soybean can be the great choice. In addition,
person with blood type A can have a little of yoghurt, chesse and fresh
cream. It would be best to drink soy milk instead. Juices and fluids are
also good to people with blood type A. If they have a proper amount of
coffee, green tea, and red wine, they are great to your immune system.
Although people in this group should be a vegetarian, there are
some fruits they should avoid such as watermelon, cantaloup, mango,
papaya including banana and orange. Contrarily, berry, apricot,
pineapple and lemon are great fruits to this people. Instant food is
something people with blood type A should avoid such as sausage and
ham. They are the rich source of nitrite which can encourage stomach cancer. So, food which
contain vitamin B and C are good to this people. Not only help to protect them from c
they are great for their immune system. Yoga and Taiji are something proper to people with
blood type A. These help to release their tension.

170
People with blood type A have fragile digestive systems. So, they cannot tolerate
if they need the animal protein, chicken is a choice but should
not take too much. Fish is the best way for them, except white fish like flounder and
People with this blood
he proverbial, classic “vegetarian” of the human species. However, not all
veggies are good to people with blood type A. They should avoid having chili, potato, sweet
pickled olive and cabbage. But broccoli, carrot, spinach and pumpkin are
ham. They are the rich source of nitrite which can encourage stomach cancer. So, food which
contain vitamin B and C are good to this people. Not only help to protect them from cancer,
Yoga and Taiji are something proper to people with


Type B

People with blood type B have tolerant digestive systems,
and can tolerate most foods equally w
They are the lucky ones who can digest all types of foods with ease.
This might sound weird, but eating lamb, venison and rabbit meat is
good to person with blood type B. Because, there are high protein
and vitamin B. Chicken is not recommended for this people. It is a
rich source of lectin, which can affect to the B systems and bring
about brain infarction. Besides this, there are many kinds of food
people with blood type B should avoid such as salmon, shrimp,
lobster, crab, scallop and cockle.
People with blood type B can drink or eat all milk and dairy products excepts cheese.
It can affect to digestive systems. However, almost veggies are good for the B type. Just only
corn and tomato are bad. Corn brings about burning systems
insulin production, while tomato can agitate stomach.
support immune systems of people with blood type B. There are something they shouldn't eat
such as pear, persimmon, pomegranate, chili, ging









Type O

People with blood type O have the hardiest digestive systems. They are the meat
eaters. Persons with blood type O need animal protein for good health, as well as vegetables
and fruits. However, carbohydrates and dairy products should be ate to a minimum.
reason why milk and dairy products are not good to this people is the problem about digestive
systems. In addition, wheat flour can affect to blood, agitate burning system and bring about
cholesterol or fat .
People with blood type B have tolerant digestive systems,
and can tolerate most foods equally well, with some exceptions.
They are the lucky ones who can digest all types of foods with ease.
This might sound weird, but eating lamb, venison and rabbit meat is
good to person with blood type B. Because, there are high protein
not recommended for this people. It is a
rich source of lectin, which can affect to the B systems and bring
about brain infarction. Besides this, there are many kinds of food
people with blood type B should avoid such as salmon, shrimp,
lop and cockle.
People with blood type B can drink or eat all milk and dairy products excepts cheese.
It can affect to digestive systems. However, almost veggies are good for the B type. Just only
corn and tomato are bad. Corn brings about burning systems problem and affects to the
ile tomato can agitate stomach. Fruits and herbs are also help to
support immune systems of people with blood type B. There are something they shouldn't eat
such as pear, persimmon, pomegranate, chili, ginger, liquorice and green tea.
People with blood type O have the hardiest digestive systems. They are the meat
eaters. Persons with blood type O need animal protein for good health, as well as vegetables
and fruits. However, carbohydrates and dairy products should be ate to a minimum.
reason why milk and dairy products are not good to this people is the problem about digestive
systems. In addition, wheat flour can affect to blood, agitate burning system and bring about
171
People with blood type B can drink or eat all milk and dairy products excepts cheese.
It can affect to digestive systems. However, almost veggies are good for the B type. Just only
problem and affects to the
Fruits and herbs are also help to
support immune systems of people with blood type B. There are something they shouldn't eat
er, liquorice and green tea.
People with blood type O have the hardiest digestive systems. They are the meat-
eaters. Persons with blood type O need animal protein for good health, as well as vegetables
and fruits. However, carbohydrates and dairy products should be ate to a minimum. The
reason why milk and dairy products are not good to this people is the problem about digestive
systems. In addition, wheat flour can affect to blood, agitate burning system and bring about


Although pumpkin seeds and walnut are
other nuts can make some problem to their large intestine and burning systems. So, nut is not
a clever choice to provide them a protein. Animal protein is the best for O type. For these
reason, fruits, vitamins, and minerals become the great way to provide them the energy.
There are various fruits proper to people with blood type O such as prune, persimmon,
pineapple, figue, black cherry.
However, there are some fruits they should avoid such as cantaloup, o
strawberry and coconut. That's a pity, there are some veggies, people with blood type O
should not eat such as cabbage, shitake and pickled olive. These can bring about allergy,
while eggplant and potato can cause of joints ache. Corn, black pepper,
beer, tea and coffee are also bad to people in this group, because of high acid. However,
people with blood type O are the lucky ones who can have almost fish and seafood. These are
useful to support the production of calcium and iod
which are beneficial to their thyroid systems. In addition,
egg and green leafy vegetables which are the rich source of
various vitamins can support their burning systems. To get
more healthier, it would be best to exercise every day. This
can help to make them calm. There are many sports proper
to people in this group such as bicycling, swimming, and
aerobic dancing


Type AB









Very rare, and the gentle offspring of type A and type B blood. It means that which
food are good for people in blood type A and B are also good for AB too. Vegetarian food is
proper to people in this group, while milk and egg should be ate to a minimun. For people
who suffer from mucus and sinus problem should avoid eating wheat flour.
group are proper to eat seafood (excepts white fish and smoked salmon), tofu, red meat, lamb,
deer and rabbit meat, but should be ate to a minimum. There are three kinds of nuts and beans
Although pumpkin seeds and walnut are proper to people in this group, there are
other nuts can make some problem to their large intestine and burning systems. So, nut is not
a clever choice to provide them a protein. Animal protein is the best for O type. For these
and minerals become the great way to provide them the energy.
There are various fruits proper to people with blood type O such as prune, persimmon,
pineapple, figue, black cherry.
However, there are some fruits they should avoid such as cantaloup, o
That's a pity, there are some veggies, people with blood type O
should not eat such as cabbage, shitake and pickled olive. These can bring about allergy,
while eggplant and potato can cause of joints ache. Corn, black pepper, vinegar, corn syrup,
beer, tea and coffee are also bad to people in this group, because of high acid. However,
people with blood type O are the lucky ones who can have almost fish and seafood. These are
useful to support the production of calcium and iodine
which are beneficial to their thyroid systems. In addition,
egg and green leafy vegetables which are the rich source of
various vitamins can support their burning systems. To get
more healthier, it would be best to exercise every day. This
make them calm. There are many sports proper
to people in this group such as bicycling, swimming, and
Very rare, and the gentle offspring of type A and type B blood. It means that which
good for people in blood type A and B are also good for AB too. Vegetarian food is
proper to people in this group, while milk and egg should be ate to a minimun. For people
who suffer from mucus and sinus problem should avoid eating wheat flour.
group are proper to eat seafood (excepts white fish and smoked salmon), tofu, red meat, lamb,
deer and rabbit meat, but should be ate to a minimum. There are three kinds of nuts and beans
172
proper to people in this group, there are
other nuts can make some problem to their large intestine and burning systems. So, nut is not
a clever choice to provide them a protein. Animal protein is the best for O type. For these
and minerals become the great way to provide them the energy.
There are various fruits proper to people with blood type O such as prune, persimmon,
However, there are some fruits they should avoid such as cantaloup, orange,
That's a pity, there are some veggies, people with blood type O
should not eat such as cabbage, shitake and pickled olive. These can bring about allergy,
vinegar, corn syrup,
beer, tea and coffee are also bad to people in this group, because of high acid. However,
people with blood type O are the lucky ones who can have almost fish and seafood. These are
Very rare, and the gentle offspring of type A and type B blood. It means that which
good for people in blood type A and B are also good for AB too. Vegetarian food is
proper to people in this group, while milk and egg should be ate to a minimun. For people
who suffer from mucus and sinus problem should avoid eating wheat flour. People in this
group are proper to eat seafood (excepts white fish and smoked salmon), tofu, red meat, lamb,
deer and rabbit meat, but should be ate to a minimum. There are three kinds of nuts and beans


the AB type should have. The first one is peanut. This can sup
second is lentil.The last is soybean which can help to protect them from cancer.
people with blood type AB are risk to be cancer and heart disease, it would be best for them
to have more fresh vegetables than fatty foo
avoid. They are the rich source of nitrite which can encourage stomach cancer.
Fruits that proper to the AB type are pineapple, pomelo, grape, plum and berries.
There are a few kinds of fruits they should a
orange. Juices and fluids are also good to people with blood type AB. It would be best to
have a proper amount of coffee, green tea, and red wine. They are great to your immune
system.





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the AB type should have. The first one is peanut. This can support their immune systems. The
second is lentil.The last is soybean which can help to protect them from cancer.
people with blood type AB are risk to be cancer and heart disease, it would be best for them
to have more fresh vegetables than fatty foods. Sausage and ham are something they should
avoid. They are the rich source of nitrite which can encourage stomach cancer.
Fruits that proper to the AB type are pineapple, pomelo, grape, plum and berries.
There are a few kinds of fruits they should avoid such as banana, mango and guava including
orange. Juices and fluids are also good to people with blood type AB. It would be best to
have a proper amount of coffee, green tea, and red wine. They are great to your immune
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173
port their immune systems. The
second is lentil.The last is soybean which can help to protect them from cancer. Due to
people with blood type AB are risk to be cancer and heart disease, it would be best for them
ds. Sausage and ham are something they should
avoid. They are the rich source of nitrite which can encourage stomach cancer.
Fruits that proper to the AB type are pineapple, pomelo, grape, plum and berries.
void such as banana, mango and guava including
orange. Juices and fluids are also good to people with blood type AB. It would be best to
have a proper amount of coffee, green tea, and red wine. They are great to your immune
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Type&id=3529525


Group O blood Set
• Chili sauce 1-2 tsp.
• Brown Peep and black
• Garlic and coriander root
• Pandan leaves for wrapping

Price of Pandan with chicken

Steamed Salmon in Soy Sauce
Ingredients;
• Salmon 500 grams
• Young ginger Soi 2 tbsp
• Bishop onion, cut into
• Sesame oil 1 tsp.
• Celery top light 2 bouquet
• Red chili, cut into fiber1
• Braised leeks 1 tablespoon
• Pepper 1 / 4 tsp.
• Soya sauce 2 tbsp.
• Broth 1 cup
Price of Steamed Salmon in Soy Sauce about





Pandan with chicken
Ingredients;
• Hip chicken 300 gram
• Savory chicken flavor 1 tbsp.
• Sauce Oyster 1 tbsp.
• Sesame oil 1 tbsp.
• Milk 2 tbsp.
black soya sauce to taste
coriander root pounded together 1 tbsp.
wrapping
Pandan with chicken about: 60 Baht
Steamed Salmon in Soy Sauce
tbsp.
, cut into fiber 2 tbsp.
bouquet.
fiber1-2 tablets.
tablespoon
Price of Steamed Salmon in Soy Sauce about: 120 Baht
174
tbsp.


Grilled chicken breast, milk fresh lemon grass
Ingredients;
• Hip chicken 2-3 pieces
• Small pieces of lemon grass
early.
• Pepper seed 1 tablespoon
• Milk 2 cup
• Granulated sugar 1 tablespoon
• Salt 1 tsp.
• sauce oyster. 3 tbsp.
• Ketchup 2 tbsp.
• Chili sauce 1 tsp.
• Oil 1 / 2 cup
Price of Grilled chicken breast, milk fresh lemon grass

Chicken soup with bamboo tissue

• Pepper 1 tsp

Price of Chicken soup







Grilled chicken breast, milk fresh lemon grass
pieces
lemon grass 3-4
tablespoon
tablespoon
Grilled chicken breast, milk fresh lemon grass about: 60 Baht
with bamboo tissue
Ingredients;
• Chicken 1.
• Mushrooms in water to soften 8
• Medicament China 1 set
• Water 5 cups
• Soak bamboo pulp 150 grams
• Soy sauce 5 tbsp
with bamboo tissue start: 95 Baht

175
Baht
to soften 8 flowers



Crabs with Glass Noodles in Clay pot

• Granulated sugar 2 tsp
• Soya sauce 2 tbsp.
• Oyster sauce 1 tablespoon
• Broth 1 / 2 cup
• Celery, cut 1 inch long
• Onion leaves from each
Price of Crabs with Glass Noodles in Clay pot start:

Steamed Fish in Lemon Sauce
Ingredients;
• Sea bass an option 500
• Fresh garlic 3 Tablespoon
• Fish sauce 1 Tablespoon
• Chili red 5 grain
• Chili garden 10 grain
• Lime juice (2 pieces) 2
• Granulated sugar 1 / 2
• Chopped coriander leaves
Tablespoon
• Fresh milk 1 Tablespoon
Price of Steamed Fish in Lemon Sauce start:





Crabs with Glass Noodles in Clay pot
Ingredients;
• Large crabs 1
• Soak mung bean cut in half 1
• Bacon 4 stripe
• Wong Chia Chor roasted (Prik Hom)
• Garlic smashed 10 petals.
• Chopped ginger to the glasses 10
tsp
tablespoon
long pieces 2 plants.
each pot
Price of Crabs with Glass Noodles in Clay pot start: 150 Baht
Steamed Fish in Lemon Sauce
500-600 gram
Tablespoon
Tablespoon

2 Tablespoon
– 1 Teaspoon
coriander leaves 1
Tablespoon
Price of Steamed Fish in Lemon Sauce start: 100 Baht
176
cut in half 1 cup
Prik Hom) 1 tsp.
glasses 10 glasses


Kung Fu Fried Poriukhing
• pepper chopped And minced garlic. Together 1 tablespoons
• cane sugar 1/2 tablespoons
• fish sauce 1/2 tablespoons
• sauce 1/2 teaspoons
Price of Steamed Kung Fu Fried Poriukhing start:

Spicy Shrimp Salad
Water mix salad
• Fish sauce 1 spoons
• Cane sugar 2 tablespoons
• Garlic 2 tablespoons
• Lime juice 1 spoons
• Pepper chopped 2 tablespoons
Price of Spicy Shrimp Salad:



Kung Fu Fried Poriukhing
Ingredients;
• banana prawn 15 grams
• pepper soup 1 tablespoons
• coconut cream 1/2 cups
• Kaempferia pepper, kaffir lime leaves together 5
grams
• basil 1 handful
pepper chopped And minced garlic. Together 1 tablespoons
cane sugar 1/2 tablespoons
fish sauce 1/2 tablespoons
Price of Steamed Kung Fu Fried Poriukhing start: 55 Baht

Ingredients;
• Banana prawn 5unit
• Fresh lettuce
• Salad dressing, the amount depends on your
taste
• Mayonnaise
• Bacon
tablespoons
Pepper chopped 2 tablespoons
Price of Spicy Shrimp Salad: 65 Baht
177
Kaempferia pepper, kaffir lime leaves together 5
Salad dressing, the amount depends on your


Banana Berry Smoothie
Ingredients;
• 1 banana, frozen and chunked
• 1 cup frozen raspberries
• 3/4 cup orange juice
• 1/4 cup vanilla yogurt
Price of Banana Berry Smoothie about


Apple Banana Smoothie

Orange Cake
Ingredients;
• Powder room waving brand 100 grams
• Baking powder 3/4 teaspoons
• Cane sugar 100 grams
• Salt 1/2 teaspoons
• Water 40 grams
• Milk 30 grams
• Eggs 3 unit
• Butter 70 grams
• SP 10 grams
• Orange extract 2 teaspoons
• Yellow egg
Price of Orange Cake about
1 banana, frozen and chunked
1 cup frozen raspberries

Banana Berry Smoothie about : 69 Baht
Ingredients;
• 1 frozen bananas, peeled and chopped
• 1/2 cup orange juice
• 1 Gala apple, peeled, cored and chopped
• 1/4 cup milk

Price of Apple Banana Smoothie about

Powder room waving brand 100 grams
Baking powder 3/4 teaspoons

Orange extract 2 teaspoons
Orange Cake about : 59 Baht
178
1 frozen bananas, peeled and chopped
1 Gala apple, peeled, cored and chopped
Apple Banana Smoothie about : 69 Baht


Group A blood Set

Stuffed with tofu, seaweed
• soy sauce 1 teaspoons
• cane sugar 1/2 teaspoons
• sesame oil 1 teaspoons
• tapioca flour 2-3 tablespoons
• soup 1 cups
• black soy sauce, pepper, vegetable oil
Price of Stuffed with tofu, seaweed

Chicken BBQ Hot & Spicy
Ingredients;
• on a chicken wing drumsticks 1 / 2
kilograms
• soy sauce 1 tablespoons
• chili sauce 2 tablespoons
• catsup 2 1/2 tablespoons
• oyster sauce 1 tablespoons
• sugar 3 tablespoons
• Old Bay Seasoning 1 tablespoons
• powder, garlic powder 1 tablespoons
• powder, coriander powder 1 tablespoons
• ground black pepper 2 / 3 tablespoons
• salt 2/3 tablespoons
• Chicken seasoning powder 1 / 2 tablespoons
Price of Chicken BBQ Hot & Spicy
Ingredients;
• tofu, white tube 2 unit
• vegetable Taiwan 20 grams
• hair algae (soaked in water,) 30 grams
• carrots, mushrooms, onion, Khum as Yeah,
Thai, Chinese cabbage stalk 50 grams
• leech, J., J. squid, shrimp, each J 30 grams
• Oil Mushroom1. 1 / 2 tablespoons

cane sugar 1/2 teaspoons
sesame oil 1 teaspoons
3 tablespoons
black soy sauce, pepper, vegetable oil
with tofu, seaweed about: 60 Baht

on a chicken wing drumsticks 1 / 2
soy sauce 1 tablespoons
chili sauce 2 tablespoons
catsup 2 1/2 tablespoons
oyster sauce 1 tablespoons
ng 1 tablespoons
powder, garlic powder 1 tablespoons
powder, coriander powder 1 tablespoons
ground black pepper 2 / 3 tablespoons
Chicken seasoning powder 1 / 2 tablespoons
Chicken BBQ Hot & Spicy about: 65 Baht
179
vegetable Taiwan 20 grams
hair algae (soaked in water,) 30 grams
carrots, mushrooms, onion, Khum as Yeah,
Thai, Chinese cabbage stalk 50 grams
leech, J., J. squid, shrimp, each J 30 grams
Oil Mushroom1. 1 / 2 tablespoons


Mackerel Egameceam
• cane sugar 5 tablespoons
• black soy sauce 3 table
• fish sauce 1 cups
Price of Mackerel Egameceam

Central Fried Chicken chili salt
Ingredients;
• Quality chicken circuit
• Garlic
• Ginger
• Soya sauce, Korean or kick the code as
soya sauce
• Cooper Korea
• Vinegar
• Honey
• All purpose flour
• Tapioca flour
• Garlic
• A yellow or red chilli without seeds, fried
Price of Central Fried Chicken chili salt

Chicken with cashew nuts
Ingredients;
• Fillet of Chicken 300 Grams
• Fried cashew nuts 1 / 2 cups
• Dried grain head 5 unit
Ingredients;
• fresh mackerel 12 unit
• Pepper, garlic, coriander roots. Tam
information together 3 tablespoons
• ripe tamarind water 10 grams
• parsley 5 - 6 unit
• cane cut teeth 1 unit
• palm sugar 3 cover
cane sugar 5 tablespoons
black soy sauce 3 tablespoons
Mackerel Egameceam about: 55 Baht
Central Fried Chicken chili salt
Quality chicken circuit
Soya sauce, Korean or kick the code as
A yellow or red chilli without seeds, fried
Fried Chicken chili salt about: 45 Baht
Fillet of Chicken 300 Grams
Fried cashew nuts 1 / 2 cups
Dried grain head 5 unit
180
Pepper, garlic, coriander roots. Tam
ripe tamarind water 10 grams


• Rice straw mushroom
• Welsh onion 2 unit
• Wheat flour, vegetable oil
• Oyster sauce 2 tablespoons
• Sesame oil 1/2 teaspoons
• Garlic 1 tablespoons
• Soy sauce, fish sauce, sugar
• Vegetable oil
Price of Chicken with cashew nuts about

Honey Chicken
Ingredients;
• hip chicken 8.Unit
• soy sauce 1/2 cups
• honey 1/2 cups
• cheese 1/4 cups
• garlic 2 unit
Price of Honey Chicken about

Sweet and sour sauce, fried fish eagle
Price of Sweet and sour sauce, fried fish eagle




Rice straw mushroom 50 grams
Wheat flour, vegetable oil
Oyster sauce 2 tablespoons
Sesame oil 1/2 teaspoons
Soy sauce, fish sauce, sugar
Price of Chicken with cashew nuts about: 55 Baht
Price of Honey Chicken about: 55 Baht
weet and sour sauce, fried fish eagle
Ingredients;
• Spanish mackerel 15 grams
• Onion, chopped Dice 2 tablespoons
• Garlic 1 tablespoons
• Tomato, cut into dice 1 / 3 cups
• Soup 1/2 cups
• Welsh onion 1 tablespoons
• Pineapple 5 grams
Price of Sweet and sour sauce, fried fish eagle about : 75 Baht
181
Onion, chopped Dice 2 tablespoons
Tomato, cut into dice 1 / 3 cups


Kung Nang Louis Park
Ingredients;
• Prawn 8 unit
• Parsley 3 leaves
• Parsley 2 unit
• Welsh onion 2 unit
• Basil 1 unit
• Mint 1 unit
• Roast rice 1 tablespoons
Price of Sweet Kung Nang Louis Park about:

Fruit Salad
• Water 1 cups
• Fruits such as grapes, pineapple, papaya, rambutan, lychee, etc.
Price of Fruit Salad about:

Best Lemonade Ever
Ingredients;
• 1 3/4 cups white sugar
• 8 cups water
• 1 1/2 cups lemon juice
Price of Best Lemonade Ever


Roast rice 1 tablespoons
Price of Sweet Kung Nang Louis Park about: 65 Baht
Ingredients;
• Powdered gelatin 2 teaspoons
• water3cups
• Cane sugar 1/2 cups
• Vanilla 2 teaspoons
Mix fruit connection
• Cane sugar 1 cups
Fruits such as grapes, pineapple, papaya, rambutan, lychee, etc.
about: 49 Baht
1 3/4 cups white sugar
1 1/2 cups lemon juice
Best Lemonade Ever about: 49 Baht
182
Powdered gelatin 2 teaspoons


Smooth Sweet Tea
Ingredients;
• 1 pinch baking soda
• 2 cups boiling water
• 6 tea bags
• 3/4 cup white sugar
• 6 cups cool water
Price of Smooth Sweet Tea

Bualoy Ginger
Price of Bualoy Ginger about:

Custard Dog
Ingredients;
• egg yolk 3 unit
• milk 1 1 / 2 cups
• cane sugar 1/3 cups
• salt 1/4 teaspoons
• vanilla 1 / 2 teaspoons
Caramel mixture
• cane sugar 1/3 cups
• water 2 tablespoons
Smooth Sweet Tea about: 49 Baht
Ingredients;
• glutinous rice flour 1 cups
• white non-glutinous rice flour 1/2
• boiling water for ginger 1 / 2 cups
• old ginger 1 unit
• brown sugar 1/3cups
• sesame meal 1 / 2 cups
• water 2-3 cups

about: 49 Baht
vanilla 1 / 2 teaspoons
183

glutinous rice flour 1/2 cups
boiling water for ginger 1 / 2 cups

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