Final Is Full Report

Independent Study
Full Report
Business Audit for Survivability and Sustainability of Ampai

Kindergarten School
Mr. Sirijan Nontakorn 6320212003
English MBA Batch 38
Presented to
1.Assoc.Prof.Dr.Asda Chintakananda
2.Dr.Thunyanee Pothisarn
3.Dr.Muhammad Azhar Khalil
Academic Year 2022
Master of Business Administration (English MBA)

i
Executive Summary
Currently the private school industry has 4 severe issues; COVID-19 pandemic, decreasing
birthrate, intense competition and policy from government which doesn’t help private schools at all.
External Analysis are conducted which reveal the school’s strengths, weaknesses, opportunities and
threats. SPELT model and Porter’s five forces are also analyzed as well.
Ampai Kindergarten School is a private kindergarten school located in Chiang Rai. It has 194
students for this semester. The school is split into four departments; academic team, human resources,
budgeting (with marketing, finance and accounting) and administration team. Academic team fulfils
the main objective of the school; teaching. The school uses Activity-Based Tri-Lingual Curriculum
which emphasizes on language learning while also have fun via activities. In addition, the school also
uses Whole Language, Project Approach and STEAM to the curriculum as well. Lingo-Kids and Tiny
Talks are also incorporated from foreign medias. There are several extra curriculums for parents who
wish for academic excellency on their children and they are not mandatory. School internal activities
and grading system are also reviewed. For Human Resources department, we have review issues from
human resources process. Additionally. School staff and director are also interviewed as well. For
Budgeting Team, the team perform three main tasks; marketing, finance and accounting. 4P, STP and
competitors are reviewed. Customers from both Ampai School and competitors are interviewed and
surveyed for finding customer gain points and customer pain points to create value preposition canvas
and business model canvas. For finance and accounting, the school uses SAM as a system to deal with
accounting. Income Statement and Balance Sheet are examined and several financial ratios are
calculated and analyzed. Breal-even point analysis and financial projection are also calculated to find
an ideal future student goal. Lastly, administration team handles anything that does not belong to those
three departments, including IT tasks.
After all, four departments are reviewed, several issues are found. A Root-Cause Analysis is
conducted to find the causes of the problems. The solutions for those problem is also proposed.
However, the most important issue which isn’t from the school itself is birthrate problem which also
has significant effect both on private school industry and Ampai School. Because of this, RCA is
reconducted to reflex birthrate problem. With all the problems from COVID-19 and birthrate issue,
private school is very unattractive industry and any new entrepreneur should keep this in mind if they
wish to establish a new private school.
ii
Table of Contents
Executive Summary i
Table of Contents ii
Industry Background 1
Ampai Kindergarten School 3

Business Background 3
Outside and Inside School 5
External Analysis 13
SWOT Analysis 13
Porter’s Five Forces Analysis 15
SPELT Model Analysis 18
Issues from External Analysis 18
School Functional Chart 28
Academic Operations 29
School Curriculum 30
Extra Curriculum 35
Instruction 36
Regular School Activities 36
Students Evaluation43
Issues from Academic Operations 45
Human Resources 46
School Organization Chart 47
About Director 53
Recruit 54
Orientation 54
Training 54
English Communication for Thai Teachers Program 55
Disciplinary 58
Ampai School Sustainability Program 59
Promotion and Development 68
Phuket Trip 68
Interview from Director 71
iii
Table of Contents
(Continue)
Interview from Teachers 72

Issues from Human Resources 74
School Budgeting 75
Marketing Analysis 76
Product 76
Price76
Place + Promotion 77
Customer Interview 79
Parents Survey 82
Market Segmentation 91
Market Targeting 92
Market Positioning 93
Value Preposition Canvas 94
Business Model Canvas 96
Competitors 99
Punnee Kindergarten School 99
Kunlaphat School 105
Reasons why parents choose the schools 109
Point of Parity 110
Point of Difference 110
Perceptual Map 111
Issues from Marketing 112
Finance and Accounting 113

System Accounting Management (SAM) 113
Income Statement 113
Balance Sheet 121
Return on Assets Ratio 125
Return on Equity Ratio 128
Debt-to-Equity Ratio 131
Current Ratio 134
Break-even Point Analysis 137
Financial Projection Analysis 141
iv
Table of Contents
(Continue)
Break-even Point Forecast 147

Note on Financial Analysis 148
Future Student Goals 148
Issues from Finance and Accounting 149
Administration and IT 150

Administration 151
Information Technology 152
Microsoft Excel Training and Workshop at Ampai School 152
Root Cause Analysis 156

Teachers and staff issues 156
Branch One: Insufficient Training, Inexperienced Staff and Insufficient Meeting 158
Branch Two: Burnout 160
Branch Three: Personal Conflicts 162
Branch Four: Better Job Offers 164
Branch Five: Insufficient Substitutes 165
Internal activities issues 166
Branch One: Insufficient Positive Reinforcement 168
Branch Two: Human Resources Issues 170
Branch Three: Crowded Schedules 171
Budgeting issues 174
Branch One: Insufficient Classroom 175
Branch Two: Insufficient Income from COVID-19 175
Addressing Decreasing Birthrate 182
Improvising Root-Cause Analysis 183
Future of Private School Industry 184

Threat of lockdown 184
Focus Group Discussion 185
Takeaway Message 191

References 192
1
Industry Background
Issues for private school industry
At the present, there was a crisis in the education of private schools as follows:
 A decline in the birth rate of the Thai population
 A decrease in the number of students studying in private schools
 A government education development policy that it affects the educational management of private
schools.
 An intense competition among private schools themselves
Most private schools are self-reliance. And when they face with the said issues, many of them
are forced to shut down. This greatly affects students, parents and employees in the school. An effective
management in private school is very crucial in private schools to adapt with decreasing new students
and new policies from Department of Education to avoid schools getting shut down.
According to Break-even point analysis and the survival strategies of private school management
by Pariyaporn Tungkunana, private educational institutions which are interested in business education
should turn their attention to the analysis of investment and return on education by analyzing the break-
even point for the survival of private education management. The concept of break-even point and
survival tactics of educational management It's just one of many factors to consider.
Educational institutions in today's era have to face various challenges, both changes of learner
behavior and diverse needs of parents. Social conditions and values of communities around schools
affect learners, teachers and school administrators. However, only few people realize how important it
is. In fact, educational institutions are considered part of the community and building good brand image
is very in order to gain an acceptance, collaboration, and supports from the community. This could lead
into school managers to formulate plans, strategies, policies and organize activities effectively.
2
Corporate Social Responsibility
School administrators should learn to organize CSR (Corporate Social Responsibility) activities
in a new way which helps building confidence and create a good image for society or the community.
There are two important aspects for CSR:
1. Focus on educational institutions and personnel of educational institutions being part of a
community or society. There are activities and projects that cause intimacy, cooperation between
educational institutions, educational institutions personnel and communities.
2. Educational institutions are the main force in building and developing sustainable communities or
societies. We should not prioritize on giving money or objects to solve immediate problems and
should not profit from CSR activities organized.
Management into excellency
According to the excellence INTERSECT model of the Ministry of Education, there are several
key elements used in the management of private schools to excellence, which are discussed in relation to
the importance of building relationships with communities and other agencies. and giving importance to
the environment. Management needs to be paired with sustainability which there are three factors which
need to be improved to the excellence; economy, society and environment.[5] Additionally, schools
should also keep future in mind as well. This means schools need deep understand in many factors both
in short term and long term which have impact to education management and curriculum management
which are responsive to needs and manpower to develop the country and changes of global society.
And from Sustainability Management Process, doing businesses faces several challenges which
lead into risks and opportunity. Organizations have to adapt and improve all the time to be able to
survive and develop with sustainability. Sustainability is very important for every organization which
they have to integrate and impel which can be done in many different ways depending on organizations.
The matter of the fact is, organization should prioritize in development, have proper management and
have good risk management while also being responsible to social and environment.
3
Ampai Kindergarten School
Business Background
Ampai Kindergarten School is a medium-sized (120-500 students) private school. It is located at
No. 3, Village No. 2, Pa Ngio Road, Rob Wiang Sub-district, Mueang District, Chiang Rai Province.
The founder is Ms. Chamrieng Bunmanon. Ampai School was founded since 2001, 21 years ago.
The accepts students from the age of 1 – 6. The school uses Whole Language ++ & Activity-Based
Tri- Lingual Curriculum which teaches Thai, English and Chinese. The school has foreign teacher
for each classroom. This is to offer good genuine English education to the students. The school has a
nice environmental setting and beautiful views which greatly improves education in the school.
There are 190 students in total. 134 of them being kindergarten students while 56 of them being pre-
kindergarten students.
In 2009, the school had an agreement with the French University of La Rochelle. The agreement
is to cooperate in providing education for learners in Ampai Kindergarten by the university will
deliver undergraduate and postgraduate students came to teach English, Art, Sports and Dance
classes in both Classical Dance (Ballet) and Modern Dance in 2009.
In 2017, the school brought Kindermusik courses from the United States which is a curriculum
that can reach and understand the different learning potential of children and aims to encourage
children to learn in the style that they are good at and can learn best. However, currently the school
stopped using Kindermusik.
In 2022, the school has received an excellent quality assessment from Office for National
Education Standards and Quality Assessment (ONESQA). There are 3 standards which are
qualified: quality of students, process of management and experience which prioritize on children.
The school also uses Intensive English Program (IEP) and English Communication for Thai
Teachers (ECFTT). In this year, Ampai School decided to terminate Kindermuzik and launch the
new application “ Lingokids” for the 21st century skills development.
Student amount: 180 for year 2021 and 194 for year 2022.
4
Vision
Our vision is to provide a high quality, play-based program which values children’s prior
knowledge and experiences and focuses on their learning and wellbeing, while developing strong
partnerships between parents, teachers, staff and community.
Mission
Ampai School aims to provide a good quality early childhood programs to teach children to
think creatively so they may succeed in a complex and ever-changing world.
School Logo
Map to the school

5
School Outside and Inside
School Building Chart
Outside of the school
Parking Lot for parents

6
In front of the school
A circular road around flag pole

7
Event Hall
Outdoor playground
8
B1 Building contains:
 K3A Classroom
 K3B Classroom
 Canteen for K3 (capacity: 40)
 Meeting Room
 Mini Kitchen
 2 Office Rooms
B1 Canteen + Mini Playground

9
Staff meeting in office room
Teachers are preparing for curriculum in B1 Classroom during school break

10
B2 Building contains:
 K1A Classroom
 K1B Classroom
 K2A Classroom
 K2B Classroom
 WOW Room
 Canteen for K1-K2 (capacity: 30)
At a first glance, you can see something obviously wrong here. K1 and K2 classes share the same
canteen which the same capacity as PreK canteen. This is bad because the overload of canteen usage for
K1-K2. However, for other classes, they do not share the same canteens. Thus, there is no issue for them
if schedule for breakfast or lunch overlaps.
In front of B2 building
11
WOW Room
Students are sleeping in the classroom

12
Pre-K Building contains:

 PreKA Classroom
 PreKB Classroom
 PreK Canteen (capacity: 30)
 Kitchen
Pre-K Building Entrance

13
External Analysis
SWOT Analysis
Strengths
1. Ampai Kindergarten School recently has received an excellent quality assessment from ONESQA
and Provincial Best Practice Competition award from The Association of Private schools in Chiang
Rai. The school can use these achievements to promote the school to attract a significant number of
customers.
2. The school has a relatively high ratio school personnel to students, thus offering a great quality of
service to the students which brings a prime competitive advantage.
3. Has a great reputation which children have multiple of good results in primary school examinations
since 2014.
4. Administrator has a transformation leadership. The organization is willingly to adapt to different
task and lifestyle in order to overcome with the challenges.
5. The school has many facilities such as grass, indoor and outdoor play areas as well as various toys
for the children use to play and learn.
6. Ampai Kindergarten School has a fast and effective decision making and troubleshooting process.
These traits are very good for dealing with any issues that may arise.
Weaknesses
1. Some of the staff are still struggling to use online meeting and Microsoft Excel efficiently. These are
very important tools which modern organization need to be able to use.
2. Being a small organization, sometimes the school struggles to get the tasks done if the staff member
is not up to the task or staff are insufficient for the task.
3. Ampai Kindergarten School is not in a good location because there are many other Kindergarten
Schools nearby.
4. Ampai Kindergarten School cannot utilize the economies of scale as it is a relatively small school.
This is a disadvantage against larger schools.
5. It is difficult for Ampai Kindergarten School to find a source of fund. The profit from the operations
of the school is not enough. This issue exacerbates further as the school could not find sufficient
amount of loan for the school's expansion as the organization’s credit is not enough.
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Opportunities
1. Current technologies make public communication easy-to-access, additionally cloud computing is
very prominent for easier data sharing and reducing paper usage.
2. 21st century skills become prominent on any kind of school curriculum; this also includes
kindergarten schools.
3. As competition among students get more intense, parents are willing to spend their money hoping
for their children to have higher academic achievements.
4. Prominent primary schools are accepting more students from external kindergarten schools. This
gives more incentive for parents to enroll at Ampai School instead of enrolling in those primary
schools for kindergarten.
5. Corporate Social Responsibility (CSR) model becomes one of the most crucial aspects for
organization to operate.
Threats
1. Government policy is not helpful to private kindergarten schools at all while helping only public
schools, making competition with public schools a very challenging task. From the past public
school can accept only 4 years old but now all public schools can accept 3 years old students.
2. The decreasing birthrate is a serious problem for all kindergarten schools as they will get less
customers in the future.
3. Russia-Ukraine war has a serious negative impact all over the world. The war leads into energy
crisis which will greatly increase cost of living.
4. COVID-19 pandemic means some parents are afraid of the school’s hygiene, thus making them
afraid to enroll in schools. Additionally, staff may get sick from the disease, effectively decreasing
work performance.
5. Public schools are hiring more new teachers. This is a very bad news for Ampai School as key staff
may leave the school for new opportunities in public schools.
15
Porter’s Five Forces Analysis
1. Threat of new entrants
Luckily, new entrants have a hard time entering into this industry. As mentioned before, Thai
citizens have high brand loyalty. If they already trust certain private schools, they would have no reason
to enroll to brand new private school. Additionally, new entrants are also expected to keep their
standards high as well as being self-dependent schools. This can be very challenging for new
entrepreneurs to enter this business and discourage new entrepreneurs from opening new private
schools. This situation is very fortunate for Ampai School as the school doesn’t have to worry about
new potential rivals that much.
Overall: Very Low
2. Bargaining power of suppliers
Electricity price and gas price have significant impact on private schools as both are involved
with daily live routine. The former one is self-explanatory. Higher electricity bills mean more expense
for entrepreneurs to pay. Gas prices directly had impact on Ampai School as they used to run school van
service. However, as gas price rose, management decided to cancel the service as the profit no longer
worth the time and cost. Both electricity and gas also have strong influence on foods and supplies as
well. If both increase their prices, supplies’ prices also increase as well.
Additionally, as Ampai School is a small organization, it could not be able to utilize economic of
scales. This strengthens the power of suppliers even further.
Overall: Very high

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3. Bargaining power of buyers
As mentioned before, the amount of student decrease as time passes. Plus, the existence of social
media means news can spread very quickly. Because of these, customers will have strong power on this
industry as competitive gets fiercer with less customer base. However, this isn’t the case for Ampai
School. As Ampai School has excellent award from ONESQA as well. As good profile in this brand,
many customers wish to enroll this school. However, sometimes they couldn’t enroll as sometimes
school is full and there’s no new room for more student to enroll. This school can even raise the tuition
fee and customers would still want to enroll.
Overall: Low
4. Threats of substitute products
In Thailand, public is very prominent and many people here still trust public kindergarten
schools most. This is bad for Ampai School as many customers can just enroll public schools instead.
As mentioned before, public schools usually offer cheaper tuition fee and other cheaper fees as they
receive much better subsidies from government, giving more incentive for parents to choose to enroll to
public schools. Because of this, public schools are major indirect competitors.
Overall: Very high
5. Rivaling among existing competitors
As mentioned before, due to decreasing the number of children to enroll, the competition gets
fiercer as time passes. Parents would only enroll to school with “trusted” brands as they expect better
from those brands. What differentiate Ampai School from other schools are; reputations, achievements
and facilities. Even with very high public reputation for Ampai School, the school still needs to actively
improving to be able to compete with the competitors. The only one that stands out will survive in the
harsh environment.
Overall: High
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Summary for Five Forces analysis
Forces Score
Threat of new entrants Very Low
Bargaining power of suppliers Very High
Bargaining power of buyers Low
Threat of substitute products Very High
Rivalry among existing competitors High
Overall Score Unattractive
From all the forces that I have analyzed, it can be concluded that the private kindergarten school
industry is unattractive for new entrepreneurs. For Ampai School, it is still bad for the school as the
power of suppliers and threat of public schools is too high to be ignored. It doesn’t help at all from the
fact that rivalry among existing private schools is also intensely high.
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SPELT Model Analysis
1. Social factor
The most important aspect to discuss for kindergarten school is birth rate. As mentioned before,
kindergarten schools are facing crisis as birthrate decreases year by year. According to Thailand’s
population pyramid, the population in the age range of 0 to 4-year-old decreased noticeably. In 2022,
it’s 2.4% (1.68m people) of all Thai population which is lower by 0.5% (285k people) from 10 years
ago. If the current trend still persists, the number would end up being 2.2% (1.55m people) in 10 years
later. Additionally, according to population forecast, the population would peak in 2027 being
70,394,101 people. 5 years later, the number would drop to 70,220,900 people. This is rather concerning
as Thai population would eventually decrease after 5 years in the future.
This phenomenon can be explained by modern lifestyle. As newer parents have less children
than before. This can be supported by decrease of birthrate. Thailand’s birthrate in 2022 is 9.718 births
per 1000 people which is lower than 1.743 births per 1000 people in 10 years ago. This means we are
expected to have less children for kindergarten schools in the future.
In other hand, with harsher competitions even among kindergarten students, parents have more
tendency to enroll in kindergarten schools which offer better academic results, especially on English
subject. New students are expected to be efficient in English and kindergarten school with high
standards is the best choice for their parents even if they are not financially prepared. They hope for the
best for their children. This would help even further as people in Thailand have high brand loyalty. If
they trust any brand, the good news will spread quickly through mouth-to-mouth or social media. And if
they have any more children, they most likely to enroll their new children to the same school as well as
they expect great results from trusted schools.
Ampai School both benefit and take a loss from social factors. The decreased birthrate can be
really bad for the school in long-run as it is tougher to find a customer. However, as long as Ampai
School is able to keep attracting customers in using the school’s strengths, the issue should not be
worrying too much as the school should be able to find the customers consistently this way.
Overall score: Mixed

19
Source: https://www.populationpyramid.net/thailand/2022/
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2. Political factor
Political situations in Thailand aren’t really stable, in fact it’s very unstable. Due to recent
changes of political parties for many times even many policies from different parties were discontinued.
This instability of political situations greatly affects private schools. Public schools have received full
number of per capita subsidies and lunch subsidies. However, this isn’t the case for private schools. At
the kindergarten to 6th grade level, only 62-63% of the subsidy per capita received while public school
received 100%. As for lunch subsidies for private school students from kindergarten 1 to grade 6, only
28% of all private school students were allocated. Due to this issue, it is very difficult for private schools
to compete with public schools. Ampai School is not an exception to this as the school still needs to
compete with the public schools, which are indirect competitor with the school.
Additionally, Russia-Ukraine war also has a significant negative impact on worldwide economy
as well. As the war consumed lots of energy, it leads into an energy crisis. As energy is very crucial for
human lifestyle, energy crisis will cause supplies like oil and electricity to be more expensive. These
price increase also increase cost of living at the end.
With two factors combined, political factors are hostile to the Ampai School as the school need
to adapt to both bad government policy and increased living costs.
Overall score: Bad

21
Source: https://www.ft.com/content/4351d5b0-0888-4b47-9368-6bc4dfbccbf5
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3. Economical factor
Negative influences from COVID-19 pandemic are inevitable to the majority of the businesses
and private school is not an exception. With depressing economy since 2020, parents have less income
or in some harsh cases, no income at all. Because of this, the parents would have less incentive to enroll
private kindergarten schools like Ampai School as the tuition fee is too expensive for them.
Additionally, due to a large lockdown from the year 2020-2021, the school lost a significant amount of
money as the owner had to pay money to the teachers anyway even though the school was partially
operational. Overall, the economic situation is hostile to Ampai Kindergarten School.
Overall score: Bad
4. Legal factor
An increase of good sub-district schools and a policy to accept government teachers during the
year. This caused the teachers of private schools to resign to take the civil service exams, resulting in a
lack of teachers in the middle of the semester. This is very concerning as lack of teacher leads into
problems in teaching and learning as there’s insufficient teachers to come up with competent and
sufficient education in private schools.
The Private Education Act of 2007 stated that operators can collect from only 40 percent of the
income, with the remaining 60 percent having to be used as a central fund for school administration.
With these limitations and restrictions, some entrepreneurs, especially small schools with 200-300
students, have started to review themselves, and turn to other businesses that generate more income. The
Private Schools Act of 2007 requires all private schools to be legal entities and has an executive
committee regardless of the diversity in both school conditions and contexts, both in terms of the types
of schools that receive subsidies and those that do not receive subsidies.
Private school entrepreneurs still have to pay land tax, unlike public school. This is a huge
burden on many private schools, especially charity private schools. Additionally, private school teachers
do not receive welfare at all, unlike public school teachers. These issues discourage private schools from
operating.
Ampai School is negatively affected by both legal policies from government. Not only Ampai
School is at risk of losing more staff, the school also have to deal with unfair policy which can be a
significant disadvantage against public schools.
Overall score: Bad

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5. Technological factors
5.1. Online classes
Since COVID-19 pandemic, many students were forced to stay home due to a lockdown.
To get around that restriction, online classes seemed to be the best solution. Most schools
including kindergarten schools had to use online classes to get around with the pandemic and
lockdown restriction. Online classes let the students to study from their homes while teachers
also teach from their home. This means going to school is no longer a necessity. Applications
like Zoom, Google meeting are used for online classes. They are free, easily accessible and also
easy to use. Any family with internet connection can have classes without going to school
anymore.
Ampai School was able to utilize Google meeting for online classes during COVID-19
pandemic well as the school was able to do online classes during the 2020-2021 lockdown. The
school is also prepared for any possible lockdown in the future with online classes.
Source: Bangkok Post

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5.2. Paperless Documents
Given with our current technology, it’s possible and recommended to do documentary
tasks without using papers at all. Computers are capable of doing documentary tasks and store
the documents as files. Those files can also be easily shared via cloud storage as well. This
means we can easily share documents to other people online without using any paper at all.
With Google Doc, teachers and staff can also share their documents online AND do the
documents together easily. Google also offers different kinds of tools, such as Google Sheet to
do calculation tasks (much like Microsoft Excel) together. Google Form, to do online surveys
without using papers. Google Form also do calculations and statistics automatically so users
wouldn’t have to analyze the results by themselves.
Ampai School should also follow this suit and utilize online documentation as well to
reduce the paper cost and save a significant amount of time. However, some staff may have a
hard time learning how to use certain programs. The detail about this will be covered in Human
Resources analysis.
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5.3. Social Media

With social media, schools have much better way to communicate. Ampai School
can advertise on Facebook fanpage and parents who are interested in the school can also use
Facebook messenger to communicate with school staff as well. LINE is also beneficial for the
school as well. Ampai School can use LINE to communicate to parents easily via group chat or
via direct messages. Obviously, staff themselves can also use staff group chat for their works as
well.
Overall score: good

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Summary of SPELT model analysis
Factors Score Impact

Social Mixed Decrease of children and birthrate can be serious threat to
Ampai School. The school has to deal with harsher
competition with fewer customers. However, brand
loyalty and high competitiveness are in favor of private
school with good brand image.
Political Bad Ampai School have significant disadvantages against
public schools from insufficient subsidies payments.
Economic Bad Effect of COVID-19 pandemic affects almost every
business negatively. Ampai School had a hard time
adapting with economical consequence from the
lockdown.
Legal Bad Laws and policies put Ampai School into a
disadvantageous position while those laws favor public
schools, creating a competition disadvantage against
public schools.
Technological Good Ampai School can benefit from new online technology
easily. Communication can be easier with these new
tools.
Overall, most of those factors are not in favor of Ampai School. However, Ampai School can still utilize
Social and Technological factors to be an advantage for Ampai School.
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Issues from External Analysis
These issues will be analyzed later on Root-Cause Analysis
1. Some of the staff are still struggling to use online meeting and Microsoft Excel efficiently. This
issue can be concerning as those staff can have a hard time adapting to the new technologies. Thus,
creating a liability for them to keep up their tasks to catch up other co-workers
2. Being a small organization, sometimes the school struggles to get the tasks done if the staff
member is not up to the task or staff are insufficient for the task. The issue exacerbates even
more especially considering the prevalence of COVID-19 pandemic and other prominent diseases.
The diseases are major cause why staff members are not up to the tasks.
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School Functional Chart
School organization divided by functionality
In Ampai School, we decide staff by functionality and by classrooms that teachers take charge. For the
rest of the research, I will discuss by functionality of the organization which also matches several
aspects from Business subjects.
 Academic Operations – Operation Management, Internal Process
 Human Resources – Straightforward
 Budgeting – Marketing, Finance, Accounting (due to the school being small organization, we
merged 3 lines of works into one functionality)
 Administration and IT – Not directly related to business aspect but greatly affect the school
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Academic Operations (Internal Process)
Academic Team is led by Areerat Saraphee and supervised by Chamrieng Bunmanon, school director.
Areerat Saraphee
This functional department is responsible for
 School Curriculum
 Instruct the students
 Supervise fellow teachers to make sure they pass the criteria
 Evaluate students to check their performance
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School Curriculum
1. 2017 early childhood curriculum from Ministry of Education

This is the standard curriculum from Ministry of Education. All kindergarten schools are
required to have it and follow its minimum requirement. It teaches basic knowledge for kindergarten
students which can be found in all kindergarten schools
2. Activity-Based Tri- Lingual Curriculum
This is the curriculum from Ampai School itself. The curriculum emphasizes on language
learning via activities to keep students engaged and interested. Learning languages from their own
interest while also being fun improve their English skill into the point that Children can use basic
English naturally. “Tri-Lingual” means the school has a third language too, which is Chinese. The
school teaches Chinese alongside with students so they can learn basic Chinese terminologies while also
having fun. Although, the Chinese learning is not as efficient as English and is considered unnecessary
for most students. Due to the nature of Mandarin Chinese, it’s impossible for students to find any
practical use for it. Thus, making it a waste of time for learning Chinese without any tangible outcome.
There are 3 techniques to complement this curriculum
 Whole Language – Learn languages naturally from daily activities such as daily news,
storytelling, free writing etc.
 Project Approach – Learn the language from school project. The school will learn from the
process of the project naturally this way. The school do the project once per year.
 STEAM Learning – Focus on physical, emotional, social, intellectual and learning development.
By laying an important foundation for learning in various fields, science, technology,
engineering, art and mathematics. The students would also be motivated by using Active
Learning teaching methods to apply with daily life.
3. Lingokids and Tiny Talk

These are curriculums from United Kingdom and United States respectively. The goal is to aim
children to learn English directly from foreign medias. They are also fun and interesting to keep children
engaged in learning English.
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4. Unplugged Computing Science + Lego Essential

Unplugged Computing Science is a class that teach kindergarten children the concept of
Computing Science without using real computer. The concept of computing science is essential for 21 st
century skill and it’s nice for children to learn it.
Lego Essential are robots which are built by lego to perform simple tasks such as walking or
lifting objects. The idea of robot is very interesting among the students.
Tiny Talk and Lingo-kids

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Drawing from whole language learning
Poster with vocabularies, from whole language activities.

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Student learning with Lingokids
Student is learning about mushroom and its parts

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Experiment with project approach
Student is learning about water

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Extra Curriculum
1. Private Lesson
The students learn English with foreign teachers (not native) by a small group of 8-10 students.
The goal is to teach more English to the students who wish to learn more English in a small group .
Fee: 800-1,200 Baht per month
2. Saturday class tutoring.

The teachers teach students on processing mathematic efficiently and quickly/ reading writing/
phonics both Thai & English.
Fee: 6,000 Baht per semester
3. Homework Service
For students who are interested in learning homework directly from teachers, they offer the
service. The teachers are ready to teach homework which they assigned to their students in the class.
This is good for new students who are still new and are not used to the school yet.
Fee: 600 Baht per month

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Instruction
The school use PDCA which requires teachers to do as follows:
1. PLAN a lesson which has to be approved by the director or the chief of class level and send the
summarize the lesson plan then send to parents every week.
2. DO or teach the lesson as the timetable
3. CHECK or discuss ways to improve the lesson by PLC (Professional Learning Center)
4. ACT or repeat the lesson with the suggested changes by PLC. In the PDCA Cycle, PLC is a group
of teachers meet as a team to set goals and to collaboratively design a lesson.
Regular school activities

Before we are going into detail for school activities, allow me to clarify something.
1. Some activities which share the same room with other classes will be analyzed with Gantt’s chart as
they are susceptible for bottlenecks. These activities are: Arrivals, Breakfast, Lunchtime,
Playground, WOW Room.
2. Most activities stay in classrooms and do not interfere with another. They will not cause bottlenecks.
As bottlenecks are impossible from those activities, creating Gantt’s chart is pointless.
3. PreK have two classrooms but they both share the same schedule. For sake of simplicity, I will
merge both PreK classes to be PreK as a whole.
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Arrivals + Breakfast
Explanation
1. The students arrive in front gate which also has one sharing parking lot. The parents car stay outside
and they are not allowed to come inside school gate (only staff members and non-parent visitors can
do that). The parents later take their children to the building to depart their children.
2. After the arrival of students, they wait shortly then eat their breakfast in their own canteens.
a. Pre-K in Pre-K building canteen
b. K1-2 in B2 canteen (only these two classes share the same canteen)
c. K3 in B1 canteen
3. The school only serves one kind of meal to the students in the breakfast. Students cannot choose.
However, they may request to bring their own special meal if they have allergies or they are
muslims.
4. School claimed that K2 students have to arrive first and eat first is to deal with crowded canteen in
B2 building. K2 students are also forced to arrive then immediately eat their breakfasts after their
arrivals. This is not true for other classes.
Problems
1. During 8:00 AM to 8:05 AM, ALL classes arrive the school during this period. This means the
parking lot, which does not have the capacity to accept all students will be extremely crowded. And
even after 8:05 AM, the parking lot would be still crowded until 8:20 AM.
2. K2 students get the worst treatment among all classes as they are forced to quickly eat after
immediately their arrivals AND their eating time is less than other classes (15 minutes for both
arrivals and breakfast comparing to 20 minutes arrivals and 20 breakfasts in other classes).
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Solution
The solution both problems is rather easy. Just reschedule arrival times to be different between classes. I
would propose something like this:
With this, we can have uncrowded parking lot schedule AND breakfast schedule not being
overlapped to each other. Only downside for this solution is that students have to arrive during specific
time and have to eat faster. However, I believe this is not a big deal and parents can adapt to minor
schedule change easily. The reward (uncrowded parking lot) is worth the effort.
One more thing to mention. I mentioned earlier that the capacity for each canteen is only 30-40
students (which is around one classroom). At first, it may seem that two classrooms competing for the
same canteen is bad. However, this is not really a serious issue. Students eating during breakfast aren’t
usually slow and some of them skip their breakfasts. Because of that, in reality, all students would be
able to eat in the same canteen by sharing seats without significant issue (as long as it’s only 2
classrooms and not higher).
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Lunch Time
Explanation
1. After either the classes or playground time, they go to their canteen for their lunch. The canteens are
the same one the children use during the morning. Obviously during their meals, children are
supervised by teachers and staff.
2. The school also only serves one kind of meal to the students in the lunch. Students cannot choose.
However, they may request to bring their own special meal if they have allergies or they are
Muslims.
3. As mentioned before, only B2 canteen share between K1 and K2 students. Even lunch schedule
overlaps among different classes, it is not an issue at all. Only problem comes when same classes
like K1A and K1B have overlapped schedule. However, this is not the cause here.
Problem
The problem came with the meals. Before year 2023, the school only provide one set of food to the
children without any alternatives. This is bad for children as the children should receive better treatment
with varied food, considering the tuition fee from the school. The more variety on the food is, the more
nutrient children would get from their meals.
Solution
Have two menus which offer different kind of nutrient. For example, a boiled egg and vegetable soup.
This offers variety of the food and encourage students to each more than one food during the meal. If
students choose to eat only one meal or they simply cannot each one thing, they can still eat another
with the sufficient amount of food for one meal.
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Playground
Explanation
1. Ampai School only has one outside playground for K1-K3 students. Pre-K students have their own
smaller playground in the building.
2. In each day before lunch time, students get to play in playground for around 15-25 minutes under
supervision of teachers.
Problem
1. The issue is very obvious here. There is an overlapped schedule behind the playground activity. Like
arrival activity, this needs a reschedule to prevent an overlapping.
2. Sometimes accidents happen from oversight of teachers. All of the accidents are from students’
carelessness and not related to faulty equipment from the playgrounds.
3. During rainy reason, there may be leeches trying to hurt students as they come from the grass.
Teachers try their best to enforce students to wear shoes but the slip-up may still happen from time
to time.
Solution
1. Solution for first problem is simple. Just move schedule from K2 schedule to 10 AM. The
overlapping would still remain but it wouldn’t be as severe as they are.
2. Accident is something that’s inevitable. It is going to happen eventually. However, the best we can
do is to minimize the chance for that to happening. Train teacher and inform them that a single
severe accident can be really bad for children. Teachers should be extremely careful and patrol
students well during playground session.
3. Teachers can ensure leeches won’t be present during session by sending staff to clean the leeches
before students come to the playground.
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WOW Room
Explanation
As stated, WOW Room is a special room which contains special facilities and equipment for students to
learn and play at the same time. The schedule is consistent and there’s no conflict going on here at all.
Problem
There is no issue at all from this activity.

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Classroom activities
Explanation
1. In each classroom, there are lessons by homeroom teachers and special teachers (Chinese class and
English class from Australian teacher). The students and teachers only stay in their rooms, not using
any shared facilities.
2. For Chinese classes, the school has one teacher to teach every classes even Pre-K. Every class has a
schedule to learn Chinese once per week.
3. For foreign English classes, the school has an Australian teacher to teach every classes. However,
unlike Chinese classes, the teacher teaches English classes every day.
4. On special occasion, the
Problems
There are many occasions that children could not pay attention to its fullest. Thus, could not be
able to learn as expectations from teachers and curriculum. However, this is normal as it is nature of
kindergarten students to cry or to have outbursts as they are still children.
Solution
Staff that assist teachers during classroom must pay attention and spot problematic students
during classes. Try to calm them down and convince them to learn. However, for some cases which
students are too problematic to take care, teachers should meet with their parents and discuss what they
can do with their children. Parents can try to tell their children to behave. However, if parents refuse to
cooperate, the school is forced to let the parents leave the school if they are interfering the classes.
Supervision
Supervision is the monitoring system for teachers by director or sophisticated teachers to check
new teachers’ performance. If the performance is below the expectation, PLC will inspire and motivate
that teachers who lack of experience. The supervision will be held at least twice a year. The scores of
the second supervision will affect the salary promotion. More detail about this will be covered in Human
Resources section.
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Students Evaluation
There are 4 types of student evaluation:
1. Daily evaluation: students’ hygiene behavior
2. Monthly evaluation:
2.1. Monthly Portfolio consist of Students worksheets with Teachers comments.
2.2. Progress Report about 4 areas of development; physical, emotion, social and cognitive.
There are 3 rating score; 0 – 3. To pass, each student must have at least 2. There are total of 12
subareas to check for development evaluation;
2.2.1. Adequate body growth and hygiene
2.2.2. Developed muscles and be able to use them coordinately
2.2.3. Good mental health
2.2.4. Appreciate arts, music and dancing
2.2.5. Have good morale and good responsibility
2.2.6. Have a good self-discipline
2.2.7. Care about nature and environment
2.2.8. Be able to live in the society without issues
2.2.9. Be able to use language frequently from 4 aspects; listening, speaking, reading and
writing
2.2.10. Be able to think logically according to their ages
2.2.11. Have imagination and creativity
2.2.12. Have good mentality and mindset for learning
2.3. Academic Evaluation Report about the 5 skills academic assets of each student; Thai, English,
Chinese, arts and mathematics. There are two ratings; pass or fail.
2.3.1. For Thai and English, the students are evaluated by listening, speaking, reading and
writing
2.3.2. For Chinese, the students are evaluated by listening, speaking and reading (no writing as
it is too difficult for children to write Mandarin Chinese that early)
2.3.3. For Mathematics, students are evaluated by Mathematic skills
2.3.4. For art, students are evaluated by creativity
3. Students Development classified by the quality according to 2018 Early childhood curriculum. This
report will produce every 6 weeks. There are two ratings; pass or fail.
4. Students Examination, once a semester in 4 core subjects; Thai, English, Chinese and Math. The way
teachers would evaluate is mostly same as the one they do on weekly.
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Here’s the grading system:
Scores Grades
80-100 A
75-79 B+
70-74 B
65-69 C+
60-64 C
55-59 D+
50-54 D
0-49 F
Any students who get F grade = fail for that semester. Normally, in kindergarten the 4 areas
development (Physical, Emotion, Social and Intelligence) are the most objectives for kindergarten level
not only academic examination.
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Issues from Academic Operations
1. A lot of regular activities have overlapped schedules; arrivals, breakfasts and playground activities.
2. Accidents and conflicts on students still happen from time to time.
3. A few students still have unsatisfactory results from examination while all of them supposed to pass
the exams.
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Human Resources
Academic Team is led by Patcharavan Yawilerng and supervised by Chamrieng Bunmanon, school
director.
Patcharavan Yawilern
This functional department is responsible for
 Recruit new teacher and non-teacher staff members.

 Orientate and train new staff to adapt to the school well.
 Discipline staff to make sure that they follow school and minister regulations
 Develop and promote staff to be excellent staff that can work efficiently
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School Organization Chart
Committee
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About Director
Name: Miss Chamrieng Bunmanon

Profile:
 Director of Ampai Kindergarten School
 Committee of private nursery club in Chiang Rai
Education:
 Bachelor of Accounting (B.Acc.) Thammasat University

 Bachelor of Education (B.Ed.) Early Childhood Major, Sukhothai Thammathirat Open
University
 Master of Business Administration (MBA) Finance Major, Chulalongkorn University.
 Master of Education (M.Ed.) Mae Fah Luang University.
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Recruit
School recruitment is critical for the success of any school. Ampai Kindergarten School has many
channels to find the staff :
1. On site
2. Online by multimedia such as Ampai Facebook, Job Agencies webpage etc.
All the applicants have to be interviewed by director.
Problem
Some new hires may only work for a couple of weeks then retire from the job prematurely. This causes
instability for school’s integrity. Changing staff too much would also mean orientation and training
process would be unnecessary too much to spend the time on.
Orientation
Ampai Kindergarten School has an orientation day for new staff for getting to know the school policies
and regulation by Director.
Training
Ampai Kindergarten School has special training courses to aim new staff and even veteran staff to
improve themselves.
Process
1. Teacher who applied to the school must be oriented by director and senior teachers.
2. After they are done with orientation, they must undergo training and they have to work as intern.
The duration is 1 year.
3. Once the training has passed, it’s director to decide whether they are qualified for being senior
teacher. If they are qualified, the salary will raise and they become full-fledged teacher without
requiring any further training.
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Problems from orientation and training

Some teachers still do not have satisfactory performance even they already passed the training. This
raises the question about the staff training process.
English Communication for Thai Teachers Program
Justification
From year 2021, most teachers were able to communicate with English well and they could even
assist foreign teachers to teach English in the classrooms as well. However, this wasn’t the case for the
new Thai staff members. New staff members weren’t efficient when it comes into English
communication. As such, foreign teachers had a plan to teach some simple English phrases and
sentences for everyday use and during in the classroom.
Goal
Every new staff member who joined the school since 2022 must be able to communicate using
English well by using simple phrases and sentences for everyday use and in the classrooms.
Project Duration
Since 1 June 2022. This is a permanent project.
Procedure
1. Foreign teachers teach new Thai staff members about simple English phrases and sentences. Those
phrases and sentences are important both for everyday use and during classes.
2. Foreign teachers also test those new Thai staff via simple questions. They should be able to answer
the questions with the appropriate phrases or sentences.
3. Those new Thai staff also use the newly learnt English to speak with the students in the classes and
outside classes.
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Expected Results
1. All new Thai teachers who joined during 2022 must be able to use simple phrases and sentences to
communicate with foreign teachers and students.
2. Students’ parents are expected to be impressed with the new teachers’ English communication skill.
Thus, create even more trust on the parents.
Mr. Alan training teachers how to speak English

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Mr. Alan observing English class for later discussion

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Disciplinary
Ampai Kindergarten School has rules and regulation and has to comply with the Ministry of Labor and
Ministry of Education.
There are three processes involving with staff disciplinary.
1. Meetings before semester and monthly meeting
The school holds meetings before semester and for monthly meeting. This process is to make sure that:
 The teachers and staff are fully prepared for the next semester.
 The monthly meeting is to address any on-going issues which need to be addressed by
brainstorming.
2. Classroom meeting and observation

The school director will carefully examine the classroom once per semester and give useful advice to
homeroom teachers. This process is to make sure that:
 The classroom environment is good and safe for learning.
 The teachers accomplish the mission within goals and work in non-toxic environment.
 The teachers would teach in their satisfactory performance for students.
3. Staff workshop
This process can also be considered as Training process.
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Ampai School Sustainability Project
Justification
Corporate Social Responsibility model (CSR) is a very crucial aspect for organization to be able
to sustain in a long-run. According to the model, profit is not only a factor for organization to sustain. It
also comes with community and environment as well. This is where the sustainability project comes in
for Ampai School. This project is a huge long-term project for the school which aim to change the
culture in the school.
Goal
1. Every teacher, staff member, student and parent need to have an awareness about climate change
and solution to deal with it.
2. Teachers and staff members need to be a good role model for educating about environment for the
students and parents.
3. Teachers and staff members need to return to the community by various ways.
Project Duration
Since year 2022. This is a permanent project.
Procedure
1. The school teachers and parents joined the seminar about sustainability. During the seminar, the
instructors (one of them is me) instruct the importance of ecosystem, climate change and their
effects on the school and the future of students. The future is the students’ future. We should do
anything to make their future to be the best as we could. It is still better than doing nothing.
2. The school also has policy to help with the environment. They are:
2.1. Reducing electricity and water consumption. The school director issued new policy for staff
members and teachers to reduce electricity and water consumption. This is to help with the
long-term effect for environment and reducing utility costs.
2.2. Paperless policy. The school director also issued new policy to reduce paper usage from
unnecessary paperwork. Most documents can be transferred via google drive. They can also use
google document, google sheet and google form to substitute printed documents.
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3. Staff and teachers were also instructed to return to the community to do community a favor
alongside with environment. They volunteered to do charity activities such as giving goods to poor
people and giving free food in special Buddhist ceremonies.
4. The school also teach students about growing trees and watering trees. Encouraging children to grow
trees is very important step for the school as it would teach good habit on improving the
environment.
Results
1. According to the school director (as year 2022 data isn’t available yet in the database), the school
managed to save electricity bills by a half since the policy was effective. Additionally, the school
managed to reduce officer equipment costs by a significant amount.
2. According to the voices from the Hong-Ri community (the village that the school resides on), they
have a positive opinion on the school. As the school helped with the Hong-Ri temple affairs for
many occasions.
3. According to the parents’ survey, parents are happy with how the school treat them and they also
have good awareness about environment and sustainability after the seminar.
4. Students and parents were happy with the growing tree project. Students enjoyed experimenting new
things while parents enjoyed seeing their children to be happy with growing up trees.
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Sustainability Project Seminar

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Kathin food giveaway footages

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Another Kathin food giveaway footages

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Students know how to deal with the trees
Ampai School went to Buddhist ceremony at Hong-Ri Temple

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Food giveaway at the same Buddhist ceremony at Hong-Ri Temple

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Supplies donation on faraway village for poor community
Issue from Disciplinary
School meeting only once per semester is not enough in my opinion. I believe more frequent in
classroom meeting would be better to make sure that teachers would remain their consistency during the
entire semester.
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Promotion and Development

Ampai Kindergarten School has many promoting schemes for rewards the excellent performance staff
with bonus and free field trip. And also, all staff have to be trained according to the teacher license
renewal.
Phuket Trip
Recently, the school had a trip to Phuket for teachers and staff. This trip is to reward their hard work
during entire year and to let them reflect their thoughts about themselves and the school for the whole
year. The self-reflection is always good for staff to have good self-awareness about their own weakness,
concern and their thoughts they wanted to share to the school.
Relaxing in the sea

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Teachers and their awards from their hard works.

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Problem from Development and Promotion
Even with the trip and awards, some teacher still commented about possible burn out in the future. The
burn out can be bad for all staff in the school as there would be no more inner motivation to keep
working in the school. It may lead into staff leaving the school if it gets serious enough.
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Interview from Director
I have asked many questions but I will show only the one that’s about Human Resources as other parts
are already explained in their respective parts.
Q: How do you contribute to the school curriculum?
(To know how much does the director contribute to the school curriculum.)
A: I am the one who’s responsible for supervising school curriculum to make sure that every student
learns everything they should learn and still have fun from it.
Q: Is there any issue from your staff member that have to be addressed? If so, how?
(To know staff issue from director’s point of view)
A: Our staff are satisfactory when they are doing their jobs. However, there is a small problem. I have
recently noticed that there are a couple of teachers who could not do the task to fulfil their requirements
or even finished their tasks late than the deadline. However, this is not from the laziness or lack of
motivation as those teachers are hardworking and are determined to work with our school. I believe the
problem might come from lack of experience to perform difficult tasks. Maybe we should do more staff
meetings to address this kind of issue. Additionally, we also have some
Q: What is your future plan for the school and your staff?
(To know any possible future of the school)

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A: For the school itself, we will try our best to keep improving ourselves while trying to come up with
something new. And about the staff, we encourage staff to be more versatile. This means staff need to
be able to perform more than their main scope of job. This is to help during staff shortage (either from
difficult task or from absent from sickness etc.). We also would like to emphasize more on teamwork
with the staff for upcoming semester.
Interview from Teachers
This time, I also asked school teachers to see if they have any insights or concern, they would like to
share about the school and their own work. I interviewed 2 teachers, one Thai teacher and one Filipino
teachers. However, due to privacy reasons, I shall not state their names here.
Filipino teacher interview
Q: Are you satisfied with the school curriculum? Why?
(To know whether they are satisfied with the school curriculum or not)
A: The school curriculum is great as it is centered around children need and what they should learn.
Plus, it is not boring unlike the standard curriculum from the ministry.
Q: What issue do you have with the school curriculum?
(To know their thoughts about school curriculum)
A: Some part of them is redundant and unnecessary Some lesson could be merged into one lesson while
something could be emphasized more as it is more important.
(To know their contribution to the curriculum)

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A: I participate by brainstorming during the school meetings.
Q: Are you satisfied with the school management? Why?
(To know whether they are satisfied with the school curriculum or not)
A: Yes, I feel satisfied with the school staff and management as I feel like a family. The director is also
relaxing. The school also offer many good rewards to keep me motivated, such as the gifts and the
recent Phuket trip. However, I do admit that sometimes working for Monday to Saturday can be
exhausting.
Q: How long have you worked for the school? How long do you plan to stay in the school?
(To know whether they would have any plan to leave the school)
A: I have worked for at least 8 years. Currently, I don’t have any plan to move to somewhere else. Most
likely, I would work at the school until I retire.
Thai teacher interview
A: I am satisfied with the school curriculum as it is very great and effective way to teach English to the
students. The targets and goals are also substantial and realistic to follow.
Q: What issue do you have with the school curriculum?
A: None that I can think of.
A: I contribute by helping in changing and improving current curriculum to be appropriate and better
than before.
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Q: Are you satisfied with the school management? Why?
A: Overall, I am satisfied with the school management as they care about their staff and always have
them as priority. However, there are two complaints that I can think of:
1. Sometimes director is not decisive enough in some situation that really needs it.
2. The school is not that well known for Chiang Rai province yet. Maybe marketing could be better.
Q: How long have you worked for the school? How long do you plan to stay in the school?
A: I have worked for the school for at least 10 years. I definitely would stay until I retire.
Key Points:
1. Overall teachers are satisfied with the staff and management as they feel welcomed. They even
commented that it “feels like a family”.
2. Filipino teacher commented about possible burnout symptoms.
3. Thai teachers commented that school director could be more decisive for some opportunities.
Issues from Human Resources
1. Some new hires may only work for a couple of weeks then retire from the job prematurely. This
causes instability for school’s integrity. Changing staff too much would also mean orientation and
training process would be unnecessary too much to spend the time on.
2. Only a small fraction of staff still intentionally violates school policies even if they got through
orientation process. The policies violation can seriously jeopardize the school as it might even affect
students too.
3. Some teachers still do not have satisfactory performance even they already passed the training. This
raises the question about the staff training process.
4. School meeting only once per semester is not enough in my opinion. I believe more frequent in
classroom meeting would be better to make sure that teachers would remain their consistency during
the entire semester.
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5. Even with the trip and awards, some teacher still commented about possible burn out in the future.
The burn out can be bad for all staff in the school as there would be no more inner motivation to
keep working in the school. It may lead into staff leaving the school if it gets serious enough.
School Budgeting
Being small organization, the school has to merge marketing, finance and accounting into one team.
This team has only two people, Panida Bunyarung and me.
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For this research, I will split into two main parts:
 Marketing
 Finance + Accounting
Finance and accounting are merged into one section due to their familiarity.
Marketing
Product
The school curriculum and its detail are already explained in the Academic Operation session.
Price – Year 2023
Registration Fee
This fee must be paid by anyone who apply to the school for the first time. However, they do not have to
pay this anymore on next month/semester
Fees Baht
Accidental Insurance 350
School Uniform 2,750
Accessories Fee 1,750
Registration Fee 5,500
Security Deposit 1,000
Learning Center Fee 300
Registration Fee (Pay only once) 11,650
Tuition Fee
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 Pre-K: 6,550 Bath per month (registration fee is not included)

 K1: 30,328.10 Baht per semester
 K2-K3: 28,648.10 Baht per semester
Extra Curriculum
In addition to registration fee and tuition fee, parents may choose to enroll extra curriculum if they
desire. These courses are not mandatory and parents can simply choose not to enroll these.
 Private Lesson: 800-1,200 Baht per month

 Saturday Class Tutoring: 6,000 Baht per semester
 Homework Service: 600 Baht per month
Place + Promotion – Communication channels and strategies
1. School-to-public channels
1.1. Facebook’s fanpage
Ampai Kindergarten School has a Facebook fanpage. It is very good way to promote the
school as Facebook is very popular on parents. Facebook also has messenger app which allows
people who are interested in Ampai School to ask page admin, which can be easy way to
communicate to the public.
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Ampai Kindergarten School’s fanpage
1.2. Ampai Kindergarten School website
Ampai Kindergarten School also has their own website and only one of the few private
schools in Chiang Rai to have school websites. The website contains many useful information
such as curriculum information, gallery of schools and contact information.
Ampai Kindergarten School’s website
2. School-to-parents channels
2.1. Email Letters
As mentioned in Focus Group Discussion, schools should try to utilize
technology more to reduce paper use. Email letters is the best example here. Ampai School
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can send emails to parents for important news without using any paper. It’s fast, easy and
free to use. Reducing paper use would also reduce paper expense as well.
2.2. LINE Group Chat
LINE group chat is also another way to communicate with the parents. LINE is an
easy-to-use internet chat service which everyone can uses it for free. School can announce
important news to the group chat easily to keep parents informed. However, LINE group chat
isn’t commonly used as email letters as email letters are more secure with sensitive
information while LINE group chat is not suitable for sending sensitive information or
information which shouldn’t be disclosed to the public.
Customer Interview
Let’s have insights from customer interview. There are two customers here, Thai customer and Filipino
customer. Like teacher interview, I would like to keep customer names to be anonymous for their
privacy.
Thai Customer
Q: What curriculum does the school use? Explain it in detail.
(To make sure school has a sufficient communication with customers so they would have full awareness
about the school curriculum.)
A: Intensive English Program. Foreign teachers and Thai teachers are able to teach English.
A: I am satisfied with the school curriculum. My child has a great development, knowledge and thinking
process. The curriculum is also great for all children so that every child can be good at English and other
subjects.
Q: Why did you choose this school? What do you expect from the school?
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A: I picked this school as it is near my house. Additionally, I am satisfied with the school curriculum as
it’s effective curriculum to let students learn the English effectively. The curriculum has throughout care
taking for students, curriculum for student to be able to self-learning and adapting to their lives.
Q: Are you satisfied with the school personnel? Why?
A: I am very satisfied with the school personnel. Unlike other schools, I can directly ask director for any
issues and she responds quickly and be able to deal with the problems quickly too.
Q: Is there anything else from the school that impresses you?
A: My child used to dislike eating meals. However, after enrolled this school, he enjoyed the school
meals which is something I want. The school also has a grass area for playground which is something I
also want.
Q: Is there anything in the school that does NOT impress you?
A: Rooms in old building (B1) and nursery building are too small. Playground is too crowded and
should be larger. Also, I am worried that the school is too defenseless for intruders to get in.
Filipino Customer
A: Whole language Tri-lingual activity based. It’s a curriculum that teaches Thai, English and Chinese
from various learning activity.
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A: Yes, it’s a good way to teach English from actual experience. The students both learn and play from
the curriculum.
A: I picked this school as the neighbor recommended the school. Plus, I was aware that there are also
Filipino teachers here as well so I feel warm to have fellow Filipino to take care my child. I expect the
school to keep up with the good service as they take care the students with care and the staff also have
good attitude.
A: I am very satisfied with the school personnel. Teachers look professional and kind to talk to.
A: The school has a good safety measurement which make me feel even more trusted.
A: Nothing that I can think of.
Key Points:
1. School does a decent job to convey its curriculum. But not good enough for parents to fully
know the details. However, this might be simply parents ignorance or they simply do not pay
attention for it.
2. Parents enjoy the curriculum as it offers great way to learn and play for good academic results.
3. Parents chose the school from good curriculum and great care taking services from teachers and
management.
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Parents Survey
The goal is to be able to utilize the primary data collected from parents to address the business
plans and any concerns in Ampai Kindergarten School.
Methodology
The survey parents in Ampai Kindergarten School. The survey asks every parent to give score
from 1 to 5, 1 is strongly disagree while 5 is strongly agreed. Average score needs to be at least 4 to be
satisfactory. The goal is to understand their thoughts and opinions about marketing strategies in Ampai
Kindergarten School. We utilized Google Form to ask parents to save time and paper. Google Form also
analyzed the results for us as well and we only need to interpret the results.
Sample Size
The questionnaire asked parents of Ampai Kindergarten School. There are total of 190 students;
134 being kindergarten students while 56 being pre-kindergarten students. However, only 125 of the
students replied the survey.
Questions
The questions from the survey (in Thai as I asked parents in Thai) are displayed below.
83
Parents
ส่วนที่1 ข้อมูลทั่วไปของผู้ตอบแบบสอบถาม
คำชี้แจง โปรดขีดเครื่องหมาย √ ลงใน □หน้าข้อความที่ตรงกับสภาพความเป็ นจริงของท่าน
1. เพศ
□ 1. ชาย □ 2. หญิง
2. อายุ
□ 1. อายุ 21-30 ปี □ 2. อายุ 31-40 ปี □ 3 . อายุ 41-50 ปี □ 4. อายุ 51 ปี ขึ้นไป
3. บุตรหลานของท่านเรียนอยูระดับ □ 1. เตรียมอนุบาล □ 2.อนุบาล
ส่วนที่2 ปัจจัยส่วนประสมทางการตลาดที่มีผลต่อการตัดสินใจเลือกโรงเรียนสามภาษาอนุบาลอำไพของผู้ปกครอง
คำชี้แจง โปรดขีดเครื่องหมาย √ ลงในช่องว่างที่ตรงกับความคิดเห็นของท่านมากที่สุดในการตัดสินใจเลือกโรงเรียนสามภาษาอนุบาลอำไพ
ปัจจัยส่วนประสมทางการตลาด ระดับความคิดเห็น
น้อย น้อย ปาน มาก มาก
ที่สุด (2) กลาง (4) ที่สุด
(1) (3) (5)
1 ด้านผลิตภัณฑ์ (Product)
1 โรงเรียนมีหลักสูตรที่ได้มาตรฐานและได้รับการรับรองคุณภาพจาก
สสำนักงานรับรองมาตรฐานและประเมินคุณภาพการศึกษา
(องค์การมหาชน) สมศ. และต้นสังกัด
2. โรงเรียนจัดกิจกรรมการเรียนรู้ที่หลากหลาย เน้นผู้เรียนเป็นสำคัญ
เช่น Whole Language/ Project Approach/
STEAM ที่พัฒนาผู้เรียนให้มีทักษะที่จำเป็นสำหรับ ศตวรรษที่
21
3. โรงเรียน มีการประเมินพัฒนาการและรายงานให้ผู้ปกครองรับ
84
(1) (3) (5)
ทราบเป็นประจำ
4. โรงเรียนมีสื่อและอุปกรณ์การเรียนการสอน แหล่งเรียนรู้หลาก
หลายทั้งภายในภายนอก ห้องเรียน สนามเด็กเล่นห้องศูนย์การ
เรียนรู้และเอื้อต่อการเรียนรู้ของผู้เรียน
5. โรงเรียนมีการจัดการเรียนการสอนที่ทันสมัยและสอดคล้องกับ
ความเปลี่ยนแปลงที่เกิดขึ้น,มีกิจกรรมเสริมหลักสูตรหลากหลาย
เช่น การเรียน Coding การสอน Conversation
6. โรงเรียนจัดการเรียนการสอนมีคุณภาพและมีผลงานเป็นที่ประจักษ์
มีชื่อเสียงและภาพพจน์ที่ดี
7. โรงเรียนมีอาหารวาง และอาหารกลางวันมี ประโยชน์ ถูกหลัก
โภชนาการรสชาติอร่อย
2 ด้านบุคลากร(People)
8. ผู้บริหารมีความรู้ความสามารถในการบริหารจัดการและมีวิสัยทัศน์
ที่ดี ต่อการเปลี่ยนแปลง
9. ผู้บริหารมีลักษณะความเป็นผู้นำ
10. ครูมีความรู้ ความสามารถประสบการณ์ และคุณสมบัติที่
เหมาะสม
11. ครูมีคุณธรรม จริยธรรมที่เหมาะสมตามหลักวิชาชีพ
12. ครูมีความกระตือรือร้น ริเริ่มสร้างสรรค์ ปฏิบัติงานอย่าง
สม่ำเสมอและมีความสามารถในการจัดการเรียนการสอน
13. ครูได้รับการอบรมและพัฒนาวิชาชีพอยางสม่ำเสมอ เช่น โครงการ
พัฒนาบุคลากร โครงการ English Communication
for Thai Teachers
14. บุคลากรมีความมุ่งมันในการทำงาน เต็มใจให้ความช่วยเหลือและ
บริการด้วยความสุภาพ ยิมแย้ม แจ่มใส
มีมนุษยสัมพันธ์ที่ดี
15. บุคลากรสามารถสื่อสารและให้ข้อมูลแก่ผู้ปกครองได้ถูกต้องและ
รวดเร็ว
3 ด้านราคา (Price)
16. ค่าธรรมเนียมต่างๆมีความเหมาะสม
17. มีระบบการผ่อนชำระ ค่าเล่าเรียน
18. ผู้ปกครองมีสิทธิ์ลดหยอนค่าเล่าเรียนหรือค่าธรรมเนียมการศึกษา
ตามเงื่อนไขที่กำหนด
4 ด้านทำเลที่ตั้ง (Place)
19. โรงเรียนตั้งอยู่ใกล้กับ บ้านหรือที่ทำงานของผู้ปกครอง
20. โรงเรียนตั้งอยู่ในสภาพแวดล้อมที่ดีปราศจากมลภาวะหรือสิ่งที่เป็น
อันตรายต่อสุขภาพ
21. โรงเรียนมีที่จอดรถรับส่งที่เพียงพอ
22. โรงเรียนมีระบบการรักษาความ ปลอดภัย ด้วยระบบวงจรปิ ดและ

ความปลอดภัยด้านสุขอนามัย
23. โรงเรียนมีขนาดห้องเรียนและจำนวนนักเรียนในแต่ละห้องที่เหมาะ
สม
24. โรงเรียนมีอัตราส่วนระหวางครูกับนักเรียนที่เหมาะสม
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(1) (3) (5)
25. โรงเรียนมีความร่มรื่น มีพื้นที่สีเขียว

5 ด้านการส่งเสริมการตลาด (Promotion)
26. โรงเรียนไม่คิดค่าบริการเพื่อช่วยดูแลนักเรียนหลังเวลาเลิกเรียนใน
ช่วงเวลาที่เหมาะสม
27 โรงเรียนมีการแจ้งข้อมูลกิจกรรมพัฒนาผู้เรียนและแสดงความ
สามารถผู้เรียนให้ผู้ปกครองรับทราบอย่างสม่ำเสมอ
28.. โรงเรียนเปิ ดโอกาสให้ผู้ปกครองมีส่วนร่วมในการจัดกิจกรรมของ
โรงเรียนและการแสดงความคิดเห็น
29. โรงเรียนมีการจัดอบรมและให้ความรู้เกี่ยวกับการจัดการเรียนการ
สอนและอื่นๆให้ผู้ปกครองรับทราบ
30. ช่องทางการติดต่อระหวางโรงเรียน กับผู้ปกครองมีความสะดวก
รวดเร็วและมีหลายช่องทาง
86
(ด้านการอยู่รอดขององค์กร Survival)
ส่วนที่ 3 สิ่งที่ส่งผลต่อการตัดสินใจเลือกโรงเรียนสามภาษาอนุบาลอำไพ ของผู้ปกครอง
คำชี้แจง โปรดขีดเครื่องหมาย √ ลงในช่องว่างที่ตรงกับความคิดเห็นของท่านมากที่สุด
ปัจจัยด้านการอยู่รอดของโรงเรียนในมุมมองของผู้ปกครอง ระดับความคิดเห็น
(1) (3) (5)
1 ด้านคุณภาพวิชาการ
1 หลักสูตร โรงเรียนมีมาตรฐาน ได้รับการรับรองจาก สมศ.
2. นักเรียนมีพัฒนาการด้านวิชาการเป็นไปตามที่คาดหวังไว้
2 ด้านภาพลักษณ์ ชื่อเสียง
3 โรงเรียนมีหลักสูตรที่ได้มาตรฐานและได้รับการรับรองคุณภาพจาก
สมศ. ว่าดีเยี่ยม
4. นักเรียนสอบติด โรงเรียนระดับประถมศึกษายอดนิยมหลายปี ติดต่อ
กัน
5. นักเรียนมีความสามารถในการสื่อสาร ภาษาอังกฤษทั้งฟัง พูด อ่าน
เขียน
6. ครูต่างชาติและครูไทยมีผลการปฏิบัติงานที่ดีเยี่ยม
3 ด้านความปลอดภัย
7. โรงเรียนมีมาตรการด้านความปลอดภัยทางสุขอนามัย
8. โรงเรียนมีมาตรการด้านความปลอดภัยเกี่ยวกับ Physical
Harm ด้วย CCTV และคนแปลกหน้า มิให้เข้าห้องเรียน
.
87
(ด้านความยั่งยืน Sustainability)
ส่วนที่ 3 ความคิดเห็นของผู้ปกครอง เกี่ยวกับปัจจัยด้านความยั่งยืน ของโรงเรียน (การอนุรักษ์สิ่งแวดล้อมทั้งระบบและการตอบสนองความต้องการของผู้มี
ส่วนเกี่ยวข้อง)
คำชี้แจง โปรดขีดเครื่องหมาย √ ลงในช่องว่างที่ตรงกับความคิดเห็นของท่านมากที่สุด
ปัจจัยด้านความยั่งยืนของโรงเรียนในมุมุมองของผู้ปกครอง ระดับความคิดเห็น
(1) (3) (5)
1 ด้านการอนุรักษ์สิ่งแวดล้อมทั้งระบบ
1 โรงเรียนมีนโยบายด้านการอนุรักษ์สิ่งแวดล้อมในโรงเรียน ด้วยการ
ให้ความรู้ผู้ปกครองเรื่อง Sustainability ในการประชุมผู้
ปกครอง และเผยแพร่ทางช่องทางอื่นๆ
2. โรงเรียนได้จัดกิจกรรมเสริมประสบการณ์ให้นักเรียนเกี่ยวกับการ
อนุรักษ์สิ่งแวดล้อม เช่น หน่วย ต้นไม้ที่รัก หน่วยดอกไม้ หน่วย
โลกสวยด้วยมือเรา (Green Planet)
3. โรงเรียนจัดให้นักเรียนมีความรับผิดชอบในการแยกขยะ การรักษา
ความสะอาดห้องเรียน การดูแลต้นไม้และสภาพแวดล้อม
4. โรงเรียนมีนโยบายด้านการลดการใช้กระดาษและพลาสติค
ลดการใช้ไฟฟ้ า ร่วมกันทั้งโรง คือ ผู้ปกครอง ครู นักเรียน
( E-Documents & Paperless Policy)
2 ด้านการตอบสนองความต้องการของผู้มีส่วนเกี่ยวข้อง
6. ผู้บริหารมีการรับฟังปัญหา กล้าเผชิญปัญหา ข้อขัดแย้งต่างๆ และ
แก้ไขปัญหาอย่างเป็นระบบ
7. ครูผู้สอน นำความคิดเห็นของผู้ปกครองที่เสนอแนะเข้ามาจากหลาก
หลายช่องทาง เพื่อ ปรับปรุง การพัฒนาการทำงานและร่วมกันพัฒนา
นักเรียน
8. บุคลากรทุกคนให้บริการและอำนวยความสะดวกและติดตามแก้ไข
ปัญหาด้านบริการให้ผู้ปกครอง
5. บุตรหลานของท่านมีความรักผูกพัน กับเพื่อนและครู รู้สึกปลอดภัย
และมีความสุขในการมาโรงเรียน
88
Survey Results
Demographics
Genders:
 108 (86.4%) replies are female parents
 17 (13.6%) replies are male parents.
Age range:
 18 (14.4%) replies are in range of 21-30 years old
 4 (3.2%) replies are more than 51+ years old
89
Marketing
Product
Parents are satisfied with the products given from the school. The average score is 4.662. The
products that school has offered are:
 Excellent Quality Assessment from ONESQA
 Whole Language Curriculum for 21st Century Skill
 Multiple medias for both indoor and outdoor classes
 School has great reputation
 School offers various healthy and tasty school meals
Price
Most of the parents agreed that the price is satisfactory. The average score is 4.152. However,
some portions of parents are neutral to the price (20 out of 125 replies).
Place
Parents agreed that the school is in a nice location. The average score is 4.432. The location offers:
 Convenience to the parents are they are near their residence and/or their workplace.
 The school is clean and isn’t polluted. The school also offers a nice environment for the
student too.
Promotion
Parents agreed that the school has a great communication to parents and to the public via various
channels. The average score is 4.704.
Human Resource
Parents are satisfied with personnel in the school. The average score is 4.658. Here are competencies for
the school personnel:
 School administration has competence, good leadership and great vision for the school.
 Staff members have good experience, good knowledge, good creativity, good human relation, good
communication and good willingness to improve themselves.
90
Factors that affect parents’ decision to choose Ampai Kindergarten school

 Students’ academic achievement and competency is satisfactory as they managed to enroll primary
school multiple years consecutively. The average score is 4.568.
 Students have competent English skill in listening, speaking, reading and writing according to their
parents. The average score is 4.469
 Ampai Kindergarten School has received excellent quality assessment from ONESQA which
ensures competency and standard of school curriculum. The average score is 4.824
 Foreign teachers and Thai teachers are excellent in their job. The average score is 4.528.
 Ampai Kindergarten School has a good policy regarding of health. The average score is 4.456.
 The school has safety measures such as CCTV and a security guard to prevents strangers from doing
anything harmful in the school. The average score is 4.056. It should be noted that a considerable
number of parents does not really care about safety measures but majority still cares about it.
Parents’ opinions on the sustainability of Ampai Kindergarten School

 The school has an environmental conservation policy in the school. By educating parents about
Sustainability at the parent meeting and publish through various channels. The average score is
4.536.
 The school has organized activities to enhance students’ experiences on environmental conservation,
such as the My Tree unit, the Flower unit, the Green Planet Unit. The average score is 4.6.
 The school teaches students to be responsible to environment. Keeping the classroom clean, take
caring trees and separating trashes. The average score is 4.496.
 Teachers listen to parents’ opinions and suggestions via various channels in order to solve the
problem and improve the school for the students. The average score is 4.56.
Key Points
1. ONESQA excellent quality assessment seemed to impressed the parents most.

2. Good environment for the school is very important according to the parents.
3. The school also has a great communication with customers.
4. Price is not a factor at all according to many parents as they are willingly to pay money for better
good for their children.
91
Market Segmentation
1. Identity Market Segment
The market for private kindergarten schools has been divided according to curriculum and
tuition fees. Thus, there are two segments for private kindergarten schools’ market; mass and
premium. Each segment offers different needs and benefits to parents. Mass segment emphasizes on
cheater tuition fees but instead offer standard kindergarten curriculum which every kindergarten
school has anyway. However, premium segment offers much better curriculum with intensive
English course and program which aim children to be the best in the academic. This comes
with much more expensive tuition fee as an exchange. Public schools and private schools with
Pathom and Matthayom classes are not counted for this marketing analysis as they are separated
type of schools.
2. Profile Market Segment

2.1. Mass Segment
Genders Male and Female (both parents and children)

Age Parents: 21-50 years old
Children: 2-6 years old
Classes Kindergarten Only
Type of School Private
Location Muang District, Chiang Rai Province
Tuition Fee < 12,000 THB
Curriculum Standard
Mass Segment
2.2. Premium Segment

Location Muang District, Chiang Rai
Tuition Fee > 12,000 THB
Curriculum Higher quality mostly for better academic results
Premium Segment
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Market Targeting
1. Evaluate Market Segments
1.1. Measurable
Both segments are easily measurable as there are only few key differences being tuition
fee and curriculum while the other competent are most likely same. As mentioned before, if
parent choose to enroll for better academic results, they aim for premium segment as they are
willingly to pay higher tuition fee.
1.2. Substantial
For premium segment, parents are willingly to pay rather expensive tuition fee (> 12000
THB) for their children to enroll expecting good academic results from their children. This alone
makes this segment very substantial. However, for mass segment, it is not substantial as
competition is too tense within harsh environment. It is simply not worth it.
1.3. Accessible
In the end, both are still private kindergarten schools, so both still have similar
accessibility to every parents as long as their children are eligible to enroll. Both segments are
also seen to utilize various channels like radio, Facebook fanpage, LINE and websites to
communicate with the public.
1.4. Differentiable
As mentioned before, mass segment is only for parents who think academic results is not
the priority, so the academic results and achievements are whole another level from premium
segment. For premium segment, academic results and achievements can be easily seen. The best
example here would be Ampai Kindergarten School. The school has multiple of good results in
primary school examinations since 2014. The school also received Excellent quality assessment
from ONESQA. These two achievements make premium segment separable from mass segment.
1.5. Actionable
According to the parent survey, most parents are satisfied with the current tuition fee for
the various features that Ampai Kindergarten School offers as they want to pay more for better
academic results for their children.
93
2. Select Target Market
Ampai Kindergarten School only offers courses for premium segment because of the
following reasons:
 Ampai Kindergarten School has variety of curriculum to offer which aims for excellency for the
students’ academic performance.
 According to the parent survey, price is not a deciding factor and parents are willingly to pay
more for their children.
As mentioned above, there’s no reason to move market segment into mass segment as this segment
has been doing great for Ampai Kindergarten School.
Market Positioning
Target Market: Premium Segment)

Premium Segment
94
Value Preposition Canvas
Let’s analyze what do customers want and what we can offer according to the customer interview.
Customer Segment: Premium Segment
Customer Jobs:
 Wants their children to be able to learn English and Math effectively

 Wants a great care taking services from teacher and staff
Customer Gain Points:
 Their children are able to pass examination to desired primary schools

 School has good way to deal with security and hygiene issues
 To ensure children development to go accordingly to the criteria
 The school has various school facilities such as playground, ball pit etc.
95
Customer Pain Points:
 Teachers are not to take care their children thoroughly and carefully
 Some teachers or even management staff are rude or simply don’t care enough to address with
parents’ complaints
 School does not a grass area for playground
 Some students are left behind or ignored
Value Preposition
 Offer good Thai, English, Chinese and Math classes to the student
 Ensure good care taking services thoroughly to every single student
 Offer various of extra curriculum to strengthen academic skills further
Product & Services:

 Main curriculum: Activity-Based Tri- Lingual Curriculum and other main curriculums
 Extra curriculum: Private Lesson, Hi-Speed Math and Homework Tutor
Gain Creators:
 Activity-Based Tri- Lingual Curriculum and Private lessons greatly help children to be able to
pass examination for primary schools
 Teachers teach children how to wash hands and importance of masks for COVID. Additionally
the school also hire a security guard to fend off intruders.
 The school has examinations which to check students’ development according to their ages
 Playground and facilities such as ball pits, library do not present in Ampai School. Those are
something that Punnee has (our direct competitor).
Pain Relievers:
 Each homeroom has 2-3 teachers per room. This way, students have care taking service
thoroughly
 The school director and teachers which are able to solve the problems quickly and they also
listen to the parents directly
 Ampai School has vast grass area as shown in the pictures
96
 Teachers are instructed not to leave any students behind and make sure everyone receive fair
education
Business Model Canvas
Customer Segment: Premium Segment

Value Prepositions:
 Offer good Thai, English, Chinese and Math classes to the student
 Ensure good care taking services thoroughly to every single student
97
 Offer various of extra curriculum to strengthen academic skills further
Customer Relationships:
 In-person
 Phone
 LINE Group chat and private messages
 Email
Channels:
 In-person
 Phone
 Facebook webpage and Facebook messenger
Key Activities:
 Teaching
 Doing document work
 Brainstorming/meeting
 Talking with customers to address the problems
Key Resources:
 School buildings
 Playground equipment
 School equipment
 School uniform
 Office equipment
 Computer
 TVs and some relevant electronics
 Cars
 Smartphones
 Teachers
98
 Non-teacher staff
 Kitchen utensils and equipment
Key Partners:
 School uniform tailor

 Vendors who sell ingredient for food
 Banks to deal with electronic transactions
Cost Structure:
Will be explained in Finance/Accounting session
Revenue Streams:
 Tuition Fee (monthly, per semester)

 Registration Fee (pay only once)
99
Competitors
There are two criteria to be direct competitors of Ampai School
1. They must be private kindergarten school that only offer kindergarten and nursery. No primary
school and secondary school.
2. The school has to be within Muang District, Chiang Rai.
Punnee Kindergarten School
About Punnee Kindergarten School
Punnee Kindergarten School was established around 30 years ago. This makes it one of the
oldest private kindergarten schools in Chiang Rai. Despite its age, the school still only has kindergarten
classes like Ampai School. As Punnee is an old school, its reputation is long lasting good. This makes
the school well known among Chiang Rai citizens. The school also feature various perks to attract
customers being luxury building and toys and high standard curriculum. With these features, Punnee is
usually the first private school choice among Chiang Rai citizen as the school does a great job leaving
the first impression.
Tuition Fee: 16,XXX THB

Student Count: 214 (year 2022)
100
School Curriculum
1. 2017 early childhood curriculum from Ministry of Education.

This is the standard curriculum from the Ministry of Education that every school must have and
must follow it.
2. Kindermusik from United States of America.
3. Chinese curriculum
English teachers
 1 Native English teacher to teach entire school

 2 Native Chinese teachers
 There are also Thai teachers who teach English as well
Interview from Punnee parents
First Customer
A: As far as I know, the school only has a tradition curriculum from Ministry of Education. Plus the
English class only has two classes per week.
A: No, I am not satisfied with the school’s curriculum. In my opinion, it is not sufficient to learn
languages properly especially English. The academic from the school also does not meet my expectation
as well. However, the school does teach arts classes and performing classes well, which is the strength
behind the school’ curriculum.
101
A: I picked this school because the building is beautiful. The school buildings and facilities such as
playground, library, computer room, library and theater leave a great first impression. The good
impression also implies that the school is going to be professional.
A: School personnels are a mixed bag here. On one hand, they are polite to the students and customers/
On one hand, I feel like there is not enough staff. There are only one teacher and one caretaker per
room. Because of this, the service from the staff is not thoroughly to every student. Plus, the
management team is also questionable. Not only they are hard to reach (you have to only reach them via
teachers), they are also rude to the customers as well and treat customers poorly.
A: I already explained everything what I am impressed from the school.
A: There are three things. First, there is no grass area for students to play at all. In my opinion, children
playground should have grass by default. Not having grass in playground area make playground seems
unnatural. The CCTV is also not accessible as well as I can only watch CCTV from my son’s room. I
should be able to look CCTV from all rooms. Lastly, the school does not have a parking lot. It is a
hassle to delivery my son if there is no parking lot for me to park my car.
Second Customer
A: Standard curriculum for Kindergarten School to improve body, knowledge, emotion, social and
moral. The school claims to be “Intensive English Program” but it only offers two classes of English per
week.
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A: No, definitely not. The curriculum is weak and unsatisfying. My kid also has slow development
comparing to the criteria.
A: I picked this school because the building is beautiful. The school buildings are also beautiful and they
are installed with CCTVs. I expect the school to take care my kid to not missing anything crucial. The
school also offers a good exercise session for students.
A: I am very unsatisfied with the school personnel as they ignored my child so that he got severely
injured.
A: Toys, good hygiene, wide and large classrooms.
A: There is no parking lot, natural grass area or any good safety precaution for students.
Gain Creators comparing to Ampai School
 According to the parents, the curriculum is just standard but nothing outstanding.
 The school has CCTV and good hygiene measurements for students. However, some safety
precautions are left to be desired as teachers do not take care the student carefully.
 Some parents’ complaints that their children have issue with child development.
 However, the school does a great job offer variety of facilities, toys and playground instruments.
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Pain Relievers comparing to Ampai School:
 Each homeroom (30 students) only has one teacher, this isn’t enough in parents’ opinion.
 Parents need to talk to teachers in order to reach management indirectly. This is very
inconvenient for parents to raise their complain when something comes up. And also, according
to some parents, school management seemed to not leave the best impression to the students.
 Punnee does not even have natural grass area.
 According to some parents, some students are left behind and they could not catch up with
others.
School Gallery
104
105
Kunlaphat School
About Kunlaphat School
Kunlaphat School is relatively new school as they only have 74 students. However, the number
was 54 last year. This means the school has significant improvement over a year. The school’s setting
and curriculum is similar to Ampai School. It is expected that this school will improve better as time
passes.
Tuition Fee: 12,XXX THB

Student Count: 74 (year 2022)
School Curriculum
1. 2017 early childhood curriculum from Ministry of Education.

This is the standard curriculum from the Ministry of Education that every school must have and
must follow it.
2. My First English Adventure from Israel.
English teachers
 Only one Filipino teacher

106
Interview from Kunlaphat parent
Due to some issues, I managed to interview only one customer. My apologize for this.
A: It has standard curriculum and My First English.
A: I am satisfied with the school curriculum as it’s from Israel and it’s interested to learn English that
way.
A: The school has a grass area and has natural feeling to it as the school has many natural trees and
flowers. Plus, the school also has very good quality assessment from ONESQA.
(Not to be confused with Excellent quality assessment as Ampai did)
A: As the school is relatively small, the teacher can thoroughly offer care taking to the students well.
A: Already explained earlier from what I am impressed.
A: There is no parking lot at all making it very annoying for me to send my child. Also there is no native
English speaker too.
107
Gain Creators comparing to Ampai School
 According to the parents, the curriculum is interesting but the fact that there is no native English
teacher ruined the whole point of the curriculum.
 The school has CCTV and good hygiene measurements for students.
 As the school received very good quality assessment from ONESQA and there was no complain
from that parent, I assume the school does not have issue with child development.
 The school has large grass area, trees and flowers.
Pain Relievers comparing to Ampai School:
 Being small school, the teacher does a great job taking care the students.
 The management does a decent job take caring the customers.
 As mentioned, having huge grass area appeals some customers a lot.
 The school does have parking lot but it is too small.
School Gallery
108
109
Reasons why parents choose the schools
Ampai Punnee Kunlapat

1.The beautiful grass and green area around 1.The beautiful building, 1.The beautiful grass
the school with the outdoor / indoor have a big ball pit and kids’ and green area around
playground and 1 learning center room library. the school with outdoor
(Wow room). playground.
2. Hygiene, cleanliness and safety 2. The cleanliness and
measurements. Safety of school. 2.The warm
3. There are various kinds of extra atmosphere like stay
3. There are various kinds
curriculum activities such as private lesson home.
of extra curriculum
for conversation/Unplugged Computing
activities such as 3.There is a small
Science/Lego essential (Robot)
music/sports/computer. parking lots for parents
4. Big parking lot for parents to park
110
Point of Parity (POP)

1. Category POP (Industry Standard)
1.1. Good or higher quality assessment from ONESQA
2. Competitive POP
2.1. Offer Thai and English classes
2.2. Foreign teachers in the school who can teach English better than Thai teachers
2.3. Interesting and appealing facilities such as Kindermusik or Tiny Talks
2.4. Green area for students to play
Point of Difference (POD)

1. Many homerooms’ teachers
Each homeroom has 2-3 teachers which can cover the students need efficiently. Each of them at
least contains one foreign teacher as well.
2. Daily English class by native speaker
This is something that only Ampai School offers while others don’t. Punnee doesn’t have daily
English class while Kunlaphat simply does not have native English speaker.
3. Excellent Quality Assessment from ONESQA
This is a great indicator saying that the school has excellent quality curriculum. Both Intensive
English Program (IEP) and English Communication for Thai Teachers (ECFTT) make the school
qualified from the assessment.
4. Unplugged Computing Science and Lego Essentials
These classes are unique to Ampai School only (at least for Muang Chiang Rai private kindergarten
schools).
111
Perceptual Map
According to the interviews and survey, price is not a major deciding factor to choose school
within premium segment. Therefore, it will not be considered for perceptual map. However, there are
two major factors to decide, facilities and curriculum. Punnee’s main strength is variety of facilities that
the school has to offer a big ball pit, theatre, and even library something that Ampai School and
Kunlaphat don’t even have. However, for curriculum, that’s where Ampai School reigns supreme.
Ampai School offers variety of curriculum and extra curriculum which aims excellency for academic
skill on students. This makes Ampai School stands out among other competitors. Kunlaphat may have
large natural area but it is not sufficient to stay truly competitive to Punnee and Ampai.
112
Issues from Marketing

These will be explained later in Root Cause Analysis
1. Playground and facilities such as ball pits, library do not present in Ampai School. Those are
something that Punnee has. This makes Punnee school to leave a better first impression than Ampai
School.
2. Due to above, Ampai School’s position in perceptual map is not the ideal position.
3. Ampai School needs to improve their marketing. Even with the fame and excellent quality
assessment from ONESQA, Ampai School is still not popular enough in Chiang Rai citizen.
4. Ampai School could use better communication to make sure that parents and outsiders are fully
aware the school curriculum so they can attract more customers that way. The fact that Punnee still
has more students than Ampai School speaks for itself.
5. COVID-19 pandemic poses as a serious threat against private school industry, including the Ampai
School.
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Finance and Accounting
System Accounting Management (SAM)
The school uses automated accounting system naming System Accounting Management as known as
SAM by Office of the Private Education Commission (OPEC). It is required for private school to do it
this way. The data here is directly from the system in Thai and I only apply translation over those. There
is something that you should know:
1. As the school are subjected to Ministry of Education, the data from all private kindergarten schools
including Punnee and Kunlaphat are not available as they are confidential. Needless to say, I do not
have permission from them.
2. Data from academic year 2022 is not available as 2022 academic year does not end yet. Thus, only
up to year 2021 is available.
3. Data prior of 2020 is not available. Because of this, data from 2 years are available; 2020 and 2021.
Income Statement: 2 years backward
1st May 2020 – 30th April 2021 (year 2020)
Other Income from Lessons
60,999.52
114
115
116
Other Income from Lesson
123,226.42
117
118
Total Income Comparison
Total Income
Year 2021 6991708.02
Year 2020 5603687.37
0 1000000 2000000 3000000 4000000 5000000 6000000 7000000 8000000
Total Income
Total Expenses Comparison
Total Expense
Year 2021
Year 2020
0 1000000 2000000 3000000 4000000 5000000 6000000 7000000 8000000
Total Expense
119
Net Income Comparison
Net Income
Year 2021
Year 2020
0 50000 100000 150000 200000 250000
Net Income
120
Initial Analysis from Income Statements
Before we get to the analysis, I would like to apologize that I could not get the data for 3 years
backwards. The school use School Account Management (SAM) system. It is an automated accounting
system made by Office of Private Education Commission (OPEC). However, as the automated system
went, it didn’t even exist yet in 2019. Due to lack of automated accounting system in 2019, the data isn’t
accurate. Because of this, I chose not to include 3 years backward and only include 2 years backward. I
would rather presenting accurate data rather than inaccurate data which can cause problems during
analysis. Another thing to note is that Insurance Interest Expense is actually expense for students’
accident insurance and it is not the school’s insurance.
According to the data, 2021’s net income is significantly higher than 2020’s net income and
2021 net income is assumably higher than 2020’s net income. This has two significances:
1. Ampai Kindergarten School managed to improve itself overtime and keep growing up. This is a
good sign for a growing business.
2. Since 2020, there’s a COVID-19 Pandemic which severely affected every business in Thailand
and Ampai Kindergarten School wasn’t an exception. Reasons are already stated earlier in
chapter 1 and 4. Somehow, Ampai Kindergarten School managed to recover from COVID-19
pandemic and keep growing up further. This proves that survivability strategies for Ampai
Kindergarten School was a success.
However, this alone isn’t sufficient tool to measure survivability. We will look into Balance Sheet as
well.
121
Balance Sheet: 2 years backward

122
2,461,084.1
123
Asset Comparison
Asset Comparison
8000000
7000000
6000000
5000000
4000000
3000000
2000000
1000000
0
Year 2020 Year 2021
Current Asset Non-Current Asset Total Asset
Debt and Equity Comparison
Debt and Equity Comparison

8000000
7000000
6000000
5000000
4000000
3000000
2000000
1000000
0
Year 2020 Year 2021
Debt Equity Total Debt and Equity

124
Initial Analysis from Balance Sheet
According to the data, there is one major thing to notice. Building asset value in year 2020 is
only around 35 thousand Baht. This happened as buildings during year 2020 were price after deduct
depreciation more than 20 years and the new building assets or still in construction. This is explained in
year 2021’s balance sheet as building asset’s value spiked up to around 2 million Baht. The liabilities
during year 2021 also told that school decided to invest into new building hoping to be able to recruit
more students. Whether this is a good idea or not will be analyzed in break-even point analysis and
forecast analysis. For others buildings, there were already depreciated that the value in the assets is no
more.
125
Return of Assets Ratio (ROA)
Goal
As it is impossible to compare numbers to competitors, I have to set the specific criteria. The
criteria here is 5% or higher according to Investopdia.
Explanation
There are four income lists which are considered to be operating income
 Tuition Fee Income
 Income from Private Lesson Fee
 Other Income from Lessons
 Subsidy Income
These are expenses which are considered as operating expenses
 Anything that isn’t tax expenses
And total assets are all from

 Current Assets
 Non-Current Assets
The goal is only 5% as the school just recovered from depressing COVID-19 pandemic and it is
currently facing harsh environment.
126
I will only use year 2020 and year 2021 to calculate return of assets as both years are only available data
to use.
Year 2020 Return of Assets
Subsidy Income ฿556,631.13

Tuition Fee Income ฿3,639,974.82
Income from Private Lesson Fee ฿242,819.25
Income from other lessons ฿1,100,761.21
Other Income ฿60,999.52
Total Operating Income ฿5,601,185.93
Total Expenses ฿5,270,543.26
Depreciation ฿197,516.67
Tax Expenses ฿18,388.80
EBIT ฿151,514.80
Total Assets ฿4,913,711.93
Return of Assets 3%
Year 2021 Return of Assets
Subsidy Income 1,366,862.51

Tuition Fee Income 1,055,555.67
Income from Private Lesson Fee 586,682.63
Income from other lessons 3,855,627.33
Other Income 123,326.42
Total Operating Income 6,986,854.56
Total Expenses 6,499,225.27
Depreciation 287,074.61
Tax Expenses 23,595.29
EBIT 176,959.39
Total Assets 6,865,850.41
Return of Assets 2.57%
Comparison of Return of Assets

127
Return of Assets
4%
3%
2%
Year 2020 Year 2021
Return of Assets
Analysis from Return of Assets
Since year 2020, the school heavily suffered from COVID-19 pandemic. This severely hindered
school profitability as the school only yields incomes which did not meet the criteria of Return of
Assets. The number got worse in year 2021 as the school just constructed new building but somehow
asset utilization was even worse than year 2020. However, return of assets might not be enough to tell
anything about profitability and other analyses are required with ROA too.
Return of Equity Ratio (ROE)

128
Goal
Return of Asset implies ability to utilize equity to generate income which also measures
profitability. Goal is 15% or higher according to Investopedia as it’s impossible to gauge this with
competitors.
Explanation
This one is rather simple. Just use Net Income from Income Statement and Equity to calculate.
We will use simple formula one as there’s no shareholder nor dividend.
The goal is only 5% as the school just recovered from depressing COVID-19 pandemic and it is
currently facing harsh environment.
As there are only data from April 2021 and April 2022, only two years will be calculated.
129
Year 2020 Return of Equity
Net Income 135,624.44

Equity 3,861,838.24
Return of Equity 3.51%
Year 2021 Return of Equity
Net Income 205,408.14

Equity 4,404,766.31
Return of Equity 4.66%
Return of Equity Comparison
Return of Equity
5.00%
4.50%
4.00%
3.50%
3.00%
2.50%
2.00%
1.50%
1.00%
0.50%
0.00%
Year 2020 Year 2021
Return of Equity
Analysis on Return of Equity

130
Ampai School has very depressing Return of Equity results. It turns out that both year’s Return
of Equity (only 3% and 4% from April 2021 and April 2022 respectively) does not reach the goal
(which is 15%). The value here are too different from the goal. Although, the huge difference maybe a
huge concern. It should be noted that Ampai School just recovered from depressing COVID-19
pandemic and COVID-19 pandemic affects all private school competitors as well. In addition, the
school just finished constructed the new building as well during year 2021. Because of this, it is not
good to jump into conclusion and we should observe the value from year 2022 and 2023. Maybe RoE
from both years should increase. If it does, it is a good sign saying that the school is recovering.
131
Debt-to-Equity Ratio (D/E)

Goal
I will use this ratio to determine leverage on Ampai Kindergarten School. Goal is less than 2%, once
again from Investopedia.
Explanation
I will only use liabilities to calculate as deferred income is just parents paying money beforehand
before enrolling the classes, which is not a practical debt. School only has current liabilities which
include: account payables, short term liabilities and other current liabilities.
Year 2020 Debt to Equity Ratio
Account Payables 21,852.57

Short Term Liabilities -
Other Current Liabilities -
Total Liabilities 21,852.57
Equity 3,861,838.24
Debt to Equity Ratio 0.566%

Year 2021 Short Term Liabilities 780,926.18 Debt to Equity
Ratio Other Current Liabilities 31,185.00
Total Liabilities 836,476.65
Equity 4,404,766.31
Debt to Equity Ratio 18.990%
132
Debt to Equity Comparison
Debt to Equity
20.00%
18.00%
16.00%
14.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
Year 2020 Year 2021
Debt to Equity
133
Analysis on Debt to Equity
As for year 2020, liability is basically non-existent this is from the fact that it’s COVID-19
pandemic and it was a good decision to hold on to business expansion.
However, this isn’t the same for year 2021. At a first glance, it’s obvious that year 2021 has a
serious issue about liabilities comparing to equity. This is supporting by a fact that the school was
constructive a new building. However, this is actually acceptable that the school wanted to expand the
business by building a new building (which is B2 building) which is also a one-time huge investment. In
addition, school director has informed me that the liabilities on this matter have near zero interest
rate. In the grand scheme of things, it doesn’t matter much in the end.
As future data is not available for analysis, we should wait and see what does data say to us. If
Debt to Equity ratio is lower than 2.0, that’s a good sign that the school manages to pay off their
reliabilities.
134
Current Ratio
Goal
Current ratio determines the school’s liquidity of assets and liabilities. Goal is higher than 1.5,
according to Investopedia.
Explanation
I will use total current assets straight from the income statement. However, for current liabilities,
the same logic still applies from Debt-to-Equity ratio analysis, deferred income is not count for this
analysis as it isn’t a practical debt.
Year 2020 Current Ratio
Total Current Assets 4,637,127.91

Short Term Liabilities -
Other Current Liabilities -
Total Current Liabilities 21,852.57
Current Ratio 212.2005746
Total Current Assets 3,086,163.80
Short Term Liabilities 780,926.18
Year 2021 Other Current Liabilities 31,185.00 Current Ratio
Total Current Liabilities 836,476.65

Current Ratio 3.689479916
135
Current Ratio Comparison
Current Ratio
250
200
150
100
50
0
Year 2020 Year 2021
Current Ratio
Current Ratio Analysis

136
Current Ratio on year 2020 is very abnormal due to COVID-19 pandemic. School forced to
withdraw assets into current assets to deal with the situation and did not take a risk into investing more.
Near year in the other hand, has more realistic ratio as school recently invested on new building.
Even with the new building, the school manages to maintain high current ratio.
In conclusion, the school manages to maintain high current ratio. This is doing good considering
the school does not have any plan to extend the business any further. However, if the school decides to
be aggressive on marketing strategies, the current ratio should decrease a bit as liabilities is expected for
school expansion.
Break-even point analysis and finding projection formula

137
Goal
Break-even point analysis is used to determine minimum student required to maintain break-
even point. This means it is a minimum requirement for the school to survive without any loss or profit.
I am going to calculate break-even point for May 2021 – April 2022 (2021 semester).
Total Income = aX
Total Expense = cX + d
Given:
a = Income per student
c = Variable Expense per student
d = Fixed Expense
X = Number of Student
Depreciation will not be considered as it is not actual expense. As for data, we will pick the one from
April 2022 as it is the latest data available.
Data Sorting
138
Before get into calculation, I am going to sort the data from April 2022 Income Statement.
Sorting Income
Bank interest yield insignificant income, it will not be calculated here
Income
Subsidy Income 1,366,862.51
Tuition Fee Income 1,055,555.67
Income from Private Lesson Fee 586,682.63
Income from other lessons 3,855,627.33
Other Income 123,326.42
Total Income 6,986,854.56
Total Income is 6,986,854.56 Baht
Sorting Expenses
Variable Expenses
Education Equipment 126,979.88
Expense for Subsidy 172,471.00
Costs of Food Supplies 324,820.13
Student Insurance Interest Expenses 143,266.00
Total Variable Expenses 767,537.01
Fixed Expenses
Director and Teacher Salary 2,452,009.71
Administrators Salary 302,000.00
Education Staff Salary 1,459,204.07
Other Staff Salary 77,788.00
Contribution to Fund 110,127.00
Office Equipment 172,753.47
Maintenance Fee 232,560.23
Utility Expenses 180,333.12
Tax Expenses 23,595.29
Vehicle Expenses 101,275.00
Expenses from Communication 58,784.67
139
Expenses from Seminar 2,325.00

Cost of Goods 18,000.00
Infirmary Costs 13,170.00
Other Fees 12,790.00
Welfare Fees 134,270.72
Other Expenses 388,306.68
Total Fixed Expenses 5,739,292.96
Calculation
Finding formula for income
 Total Income = 6,986,854.56 Baht which is from 180 students (approximate student amount
from 2021 semester). This means estimated income per student 6,986,854.56/180 =
38,815.86 Baht.
 The formula for income is 38,815.86X Baht
Finding formula for expense
 Variable Expenses = 767,537.01 which is from 180 students. This means estimated expense
per student is 767,537.01/180 = 4264.09 Baht
 Fixed Expenses is 5,739,292.96 Baht.
 The formula for expense is 4264.09X + 5,739,292.96 Baht
Fixing break-even point from unnecessary costs
School director has mentioned that school van did not generate any relevant income for the
school at all which made it unnecessary cost. The cost from school van plus van driver salary consist of
- Van driver salary approximates to be 150000 baht per year

- Van maintenance cost and gasoline fee which approximates to be 450000 baht per year
Both of them equals 600000 which is approximately 10% of total fixed expenses. If we cut those
expenses off, the fixed expense would be 5,139,292.96 Baht.
The new expense formula is now 4264.09X + 5,139,292.96 Baht
Break-even point graph

140
Break-even Point
9000000
8000000
7000000
6000000 Income
5000000 Old Fixed Expense
Baht
Old Total Expense

4000000
New Fixed Expense
3000000 New Total Expense
2000000
1000000
0
0 50 100 150 200
Student Amount
This graph has both old expenses from normal value and new expenses lines from recalculated
values. You can see that with the decreased fixed expensed, new break-even point also decreased as
well.
For old lines:
 Total expense line and income lines intersect at X = 166.10 and Y = 6447589.284.
 Break-even point for this line is 167 students.
For new lines:
 Total expense line and income lines intersect at X = 148.78 and Y = 5773542.22.
 Break-even point for new calculation is 149 students. This is the actual break-even point for
Ampai Kindergarten School for year 2021.
The difference between old and new break-even point is 18 students, which is very significant.
Because of this the school cuts off any expenses related to school van starting year 2022. The cut off
expenses is already included in the new formula: 4264.09X + 5,739,292.96 Baht.
Conclusion
From the number, not only Ampai Kindergarten School can keep up with break-even point but
they also managed to exceed by new break-even point by 31 students in year 2021. This means the
school is already in profiting spot even with COVID-19 pandemic crisis from year 2021. However, it
isn’t a good time to assume whether Ampai Kindergarten School can sustain their profit or even survive
in upcoming years. This is why I am going to do forecast analysis.
141
Financial Forecast Analysis

Introduction
Now that formula for income and expenses have been figured out, it is possible to anticipate
income, expenses and net income with forecast student amount. Once forecast has been made, I can plan
ahead what to do with the school.
From break-even point formula, we have:
 Total Income = 38,815.86X

 Total Expenses = 4264.09X + 5,139,292.96
However, due to marketing strategy that I mentioned above, there are some new things to forecast:
 Income per student is expected to increase by 10% from year 2022 to 2023 due to increased
tuition fee. A part of it is from Unplugged Computing Science project. However, income per
student in year 2022 remains the same as 2021. The number is also expected to increase to 1%
since 2024 due to increasing demand.
 Variable expense is expected to increase by 5% each year from increasing cost of supplies such
as food supplies.
 Fixed expense is expected increase by 812,000 Baht in year 2023. The sudden increase is from
expected initial investment of Unplugged Computing Science project. However, the fixed
expensed will be deducted by 100,000 Baht during year 2024 as there is no necessity to do
seminar for the project anymore. Additionally, the fixed expensed is expected to increase by 4%
each year from increasing teacher and staff salary. School is expected to increase salary by 5%
each year while salary expenses are 80% of all fixed expenses.
Here is forecasted income and variable expenses per student
Year Income per student Variable Expenses per student

2021 ฿38,815.86 ฿4,264.09
2022 ฿38,815.86 ฿4,477.29
2023 ฿42,697.45 ฿4,701.16
2024 ฿43,124.42 ฿4,936.22
2025 ฿43,555.66 ฿5,183.03
2026 ฿43,991.22 ฿5,442.18
2027 ฿44,431.13 ฿5,714.29
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Here is forecasted fixed expenses
Year Fixed Expenses

2021 ฿5,139,292.96
2022 ฿5,396,257.61
2023 ฿6,478,070.49
2024 ฿6,801,974.01
2025 ฿7,142,072.71
2026 ฿7,499,176.35
2027 ฿7,874,135.17
I am going to forecast the number of students by 3 scenarios, increasing 5% per year, 10% per year and
3% per year. First scenario is much more realistic with current building and asset. However, second
scenario can be achieved if the school chooses to expand their school by creating new building. Third
scenario is hypothetical scenario which new students barely join at all.
1. Student amount increases by 5% per year
The student amount for year 2023, 2024, 2025, 2026 and 2027 is expected to be 204, 214, 215,
236 and 248 respectively. Let’s start by replacing X with forecasted student numbers and find Income
and Expenses Forecasts for the next 5 year.
Income Forecast
Year X (Students) Income Marginal Income

2021 180 ฿6,986,854.80 -
2022 194 ฿7,530,276.84 ฿543,422.04
2023 204 ฿8,710,278.98 ฿1,180,002.14
2024 214 ฿9,228,625.98 ฿518,346.99
2025 225 ฿9,800,024.55 ฿571,398.57
2026 236 ฿10,381,928.23 ฿581,903.68
2027 248 ฿11,018,921.11 ฿636,992.88
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Expenses Forecast
Marginal
Year X (Students) Variable Expenses Fixed Expenses Total Expenses
Expenses
2021 180 ฿767,536.20 ฿5,139,292.96 ฿5,906,829.16 -
2022 194 ฿868,595.13 ฿5,344,864.68 ฿6,213,459.81 ฿306,630.65
2023 204 ฿959,036.48 ฿6,370,659.27 ฿7,329,695.75 ฿1,116,235.94
2024 214 ฿1,056,350.48 ฿6,525,485.64 ฿7,581,836.11 ฿252,140.37
2025 225 ฿1,166,181.31 ฿6,786,505.06 ฿7,952,686.37 ฿370,850.26
2026 236 ฿1,284,354.35 ฿7,057,965.26 ฿8,342,319.61 ฿389,633.24
2027 248 ฿1,417,143.53 ฿7,340,283.87 ฿8,757,427.40 ฿415,107.79
Net Income Forecast
Marginal
Year X (Students) Income Total Expenses Net Income
Net Income
2021 180 ฿6,986,854.80 ฿5,906,829.16 ฿1,080,025.64 -
2022 194 ฿7,530,276.84 ฿6,213,459.81 ฿1,316,817.03 ฿236,791.39

2023 204 ฿8,710,278.98 ฿7,329,695.75 ฿1,380,583.24 ฿63,766.21
2024 214 ฿9,228,625.98 ฿7,581,836.11 ฿1,646,789.86 ฿266,206.63
2025 225 ฿9,800,024.55 ฿7,952,686.37 ฿1,847,338.18 ฿200,548.31
2026 236 ฿10,381,928.23 ฿8,342,319.61 ฿2,039,608.62 ฿192,270.44
2027 248 ฿11,018,921.11 ฿8,757,427.40 ฿2,261,493.71 ฿221,885.10
With the 5% increase of student amount every year, Ampai School manages to maintain stable marginal
net income. This is a good sign as the school can earn stable income in upcoming years without any
significant issues. Only minor issue is marginal net income during year 2023 which is significantly
lower than other years. However, this is expected as there would be huge investment on Unplugged
Computing Science project during that year.
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Income Forecast

2021 180 ฿6,986,854.80 -
2022 194 ฿7,530,276.84 ฿543,422.04
2023 214 ฿9,137,253.44 ฿1,606,976.60
2024 235 ฿10,134,238.81 ฿996,985.36
2025 259 ฿11,280,917.15 ฿1,146,678.34
2026 285 ฿12,537,498.07 ฿1,256,580.93
2027 315 ฿13,995,807.06 ฿1,458,308.99
Expenses Forecast
Marginal
Expenses
2021 180 ฿767,536.20 ฿5,139,292.96 ฿5,906,829.16 -
2022 194 ฿868,595.13 ฿5,344,864.68 ฿6,213,459.81 ฿306,630.65
2023 214 ฿1,006,048.07 ฿6,370,659.27 ฿7,376,707.34 ฿1,163,247.53
2024 235 ฿1,160,011.04 ฿6,525,485.64 ฿7,685,496.67 ฿308,789.34
2025 259 ฿1,342,404.26 ฿6,786,505.06 ฿8,128,909.33 ฿443,412.65
2026 285 ฿1,551,021.14 ฿7,057,965.26 ฿8,608,986.41 ฿480,077.08
2027 315 ฿1,800,000.85 ฿7,340,283.87 ฿9,140,284.73 ฿531,298.32
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Net Income Forecast
Marginal
Net Income
2021 180 ฿6,986,854.80 ฿5,906,829.16 ฿1,080,025.64 -
2022 194 ฿7,530,276.84 ฿6,213,459.81 ฿1,316,817.03 ฿236,791.39
2023 214 ฿9,137,253.44 ฿7,376,707.34 ฿1,760,546.10 ฿443,729.08
2024 235 ฿10,134,238.81 ฿7,685,496.67 ฿2,448,742.13 ฿688,196.03
2025 259 ฿11,280,917.15 ฿8,128,909.33 ฿3,152,007.82 ฿703,265.69
2026 285 ฿12,537,498.07 ฿8,608,986.41 ฿3,928,511.67 ฿776,503.84
2027 315 ฿13,995,807.06 ฿9,140,284.73 ฿4,855,522.33 ฿927,010.67
Ampai School would be able to generate so much net income this way if only they are able to get more
students as there are limitations about teachers and buildings.
Income Forecast

2021 180 ฿6,986,854.80 -
2022 194 ฿7,530,276.84 ฿543,422.04
2023 200 ฿8,539,489.20 ฿1,009,212.36
2024 206 ฿8,883,630.61 ฿344,141.41
2025 212 ฿9,233,800.91 ฿350,170.29
2026 219 ฿9,634,077.47 ฿400,276.56
2027 225 ฿9,997,005.04 ฿362,927.58
Expenses Forecast
146
Marginal
Expenses
2021 180 ฿767,536.20 ฿5,139,292.96 ฿5,906,829.16 -
2022 194 ฿868,595.13 ฿5,344,864.68 ฿6,213,459.81 ฿306,630.65
2023 200 ฿940,231.85 ฿6,370,659.27 ฿7,310,891.11 ฿1,097,431.30
2024 206 ฿1,016,860.74 ฿6,525,485.64 ฿7,542,346.38 ฿231,455.27
2025 212 ฿1,098,801.95 ฿6,786,505.06 ฿7,885,307.01 ฿342,960.63
2026 219 ฿1,191,837.30 ฿7,057,965.26 ฿8,249,802.56 ฿364,495.56
2027 225 ฿1,285,714.89 ฿7,340,283.87 ฿8,625,998.77 ฿376,196.21
Net Income Forecast
Marginal
Net Income
2021 180 ฿6,986,854.80 ฿5,906,829.16 ฿1,080,025.64 -
2022 194 ฿7,530,276.84 ฿6,213,459.81 ฿1,316,817.03 ฿236,791.39
2023 200 ฿8,539,489.20 ฿7,310,891.11 ฿1,228,598.09 -฿88,218.94
2024 206 ฿8,883,630.61 ฿7,542,346.38 ฿1,341,284.24 ฿112,686.15
2025 212 ฿9,233,800.91 ฿7,885,307.01 ฿1,348,493.90 ฿7,209.66
2026 219 ฿9,634,077.47 ฿8,249,802.56 ฿1,384,274.90 ฿35,781.00
2027 225 ฿9,997,005.04 ฿8,625,998.77 ฿1,371,006.27 -฿13,268.63
In short-term, Ampai Kindergarten School would be able to survive for 5 years with only 3% student
joins per year. However, starting at year 2027, marginal net income is already at negative. This means
Ampai School is starting to lose profit. 3% student joins per year is not the goal for Ampai School to
have if they are aiming for long-term profitability.
Break-even point forecast

147
Now with the student goal aside, sometimes many unforeseen events happen and it is possible
for school to not meet sustainability goal. This is where survivability goal comes in. If circumstances are
not in Ampai School’s favor, at least it needs to be able to survive. I am going to calculate minimum
number of students needed to survive according from the previous forecasted data.
Recalling from Break-even, point section.

Break-even point can be achieved by maintaining income to equal expenses. X is number of student.
Income formula for 2021 is 38815.86X

Expense formula for 2021 is 4467.09X + 5139292.96
As the goal is to find X if Income = Expenses for all year, here is the table to find X for every year.
Variable
Income per Expense per Break-even Marginal %Marginal
Year
student Student Fixed Expense point X X
2021 ฿38,815.86 ฿4,264.09 ฿5,139,292.96 148.7418 - -
2022 ฿38,815.86 ฿4,477.29 ฿5,396,257.61 157.1486 8.406768 5.35%
2023 ฿42,697.45 ฿4,701.16 ฿6,478,070.49 170.4922 13.3436 7.83%
2024 ฿43,124.42 ฿4,936.22 ฿6,801,974.01 178.1172 7.624983 4.28%
2025 ฿43,555.66 ฿5,183.03 ฿7,142,072.71 186.1241 8.006971 4.30%
2026 ฿43,991.22 ฿5,442.18 ฿7,499,176.35 194.536 8.411869 4.32%
2027 ฿44,431.13 ฿5,714.29 ฿7,874,135.17 203.3775 8.841519 4.35%
There are three significant things which can be seen from this table:
 As fixed expenses increase a lot each year, the break-even point for each year is NOT the same
and it is gradually increasing.
 Marginal break-even point during 2022 and 2023 are not stable as there are huge project
investment during 2023. However, since 2024 marginal break-even point stabilizes at 4% and it
slowly increases by 0.02-0.03% each year (although the percent here is pretty much negligible
for at least a couple of centuries).
This analysis can be another proof that student joins need to be at least 4% each year to satisfy
increasing expenses. Marginal break-even point indicates the minimum number of percent of new
student joins in order for school to have long-term profits. 3% is not enough for the goal.
Notes on formulas
148
It should be noted that the formula used in the calculations are all rough approximations to give an idea.
In reality, the plan for Ampai Kindergarten School’s tuition fee is this:
 Raised tuition fee by 20% for Pre-Kindergarten and Kindergarten 1 classes

 Leave tuition fee for kindergarten 2 and 3 classes to remain the same
 Repeat these processes for upcoming years.
The complexity of these tuition fees alongside with insufficient information from other variable incomes
and expenses make realistic calculation a difficult task to do. Additionaly, starting from year 2022,
there are new extra curriculum activities which provides income for the school greatly. But as the value
doesn’t appear on income statement, I cannot estimate the income from those activities. However, even
with the rough estimation from break-even point formula, it should be enough to give minimum student
number to survive and plan to sustain long-term profit as it should give a trend to expect and adjust the
plan according to the forecast. As for future values, I already considered those in the future costs. This is
why it is not mentioned during the analysis at all.
Future Student Goals
 Short-term goal: Need to maintain at least 171 and 179 students for year 2023 and 2024 as
they are estimated break-even point for those years.
 Long-term goal: The school’s student amount should increase at least 5% per year. By the
year 2027, the student amount should reach at least 248 students if the school aims for long-
term sustainable profit.
Issues from Finance and Accounting

149
These issues will be brought up later in Root-Cause Analysis
1. Low liquidity ratios; RoA and RoE do not meet expected level (5% and 15% respectively). Low
liquidity ratios mean Ampai School could not be able to utilize non-current assets to generate current
assets. This can be a serious problem if Ampai School suddenly has a need to immediately use cash
or any current assets as an emergency. This issue gets worse with the next issue:
2. Student number increase by 5% per year is an unrealistic goal. The 5% per year seems like a small
number. However, there is a major limitation to be considered. Currently (year 2022), the school
capacity is already full. With the full capacity, the school could not accept students to have higher
number for the next year. The limitation of student amount does not help with increasing costs every
year.
Administration and IT
150
School administration, IT and other small matters are all handled by school administrators. The
administrators are led by:
Administration
151
Ampai Kindergarten School administration officer will oversee the all documents to various sectors both
government and private.
1. Correspondence
2. Ampai Kindergarten School has complied with E- Electronic Correspondence Management Services
from government by using single sign on system.
3. Building and Premises
4. To plan and develop the building and the environment. Arranging the atmosphere inside the
classroom and inside the school to create shady, proportionate, beautiful, conducive to learners’
learning.
5. Hygiene and Safety
Ampai Kindergarten School has developed the Hygiene and Safety policies to cope with diaster and
teach students how to prevent themselves have mindset of hygiene.
 Hygiene
 Accident prevention
 Disaster
 Fire
 Earthquake
 Threat from intruder
Issue with Administration
Miscommunication and misunderstanding happen sometimes. If those happen during the worst timing, it
can jeopardize the school significantly.
Information Technology
152
1.IT can be used to promote the opportunities of knowledge dissemination. It can help the teachers and
students having up-to-date information and knowledge. Accurate and right information is necessary for
effective teaching and learning.
2. Let teachers and staff access their files and information from a home computer and can print the paper
with a distance.
3. Online teaching and learning.
Microsoft Excel Training and Workshop at Ampai School
Justification
From the year 2021, it was found that school personnel still lack of knowledge, understanding
and skill to use program Microsoft Excel. In year 2022, teachers joined the seminar which was made by
the instructor (which is me). I provided knowledge, understanding and skill to use Microsoft Excel by
teaching about formulas and calculations which must be used to calculate students’ score and various
school paperwork.
Goal
At least 70% of the teachers who participated must be able to use Excel program efficiently.
They also must be able to pass the test made by me.
Product Duration
7 July 2021 – 30 January 2023
Procedure
1. I briefed necessity preparations before the lecture. Teacher brought their own laptops which also had
Microsoft Office programs (Excel included) installed.
2. Before the seminar, teachers must do the pre-test examination to measure the skill and knowledge of
the seminar’s participants.
3. After the pre-test examination, I separated the participants depending on the performance on the pre-
test.
4. During the lecture, participants were lectured about calculations, formulas and sorting in Microsoft
Excel program.
153
5. Also, during the lecture, I also tasked participants several assignments to fulfil. The tasks were
meant to be measurements to judge whether participants did manage to fully understand contents
during the lecture or not.
6. After the lecture, participants were also tasked to do post-test examination. It was the test to truly
gauge whether participants were able to fully understand Microsoft Excel or not.
7. During year 2023, I will do another seminar for the teachers who didn’t perform well during last
post-test examination. Additionally, I will instruct even more advanced techniques to them.
Results
Around 85% of the teachers have passed the post-test examination. This reached the planned
goal (82%).
154
Post-test examination for Excel Workshop project

155
I trained teachers how to use the program
Issue with IT
Some teachers are still unable to pass Microsoft Excel program training. This can be a huge
hinderance during their tasks that use the program. This is the same issue from external analysis.
156
Root Cause Analysis
There are multiple scopes of issues we have to deal here. I split into 3 categories:
 Human Resources Issues

 Internal Activities Issues
 Financial Issues
Additionally, each text box color has different meanings:
 Orange = Symptom
 Blue = Problem
 Green = Cause
Teachers and Staff Issues

157
Symptom – Only one
Unsatisfactory work or task performance from staff members either due to inconsistency or inability to
pass certain criteria.
Problems – Three problems
1. Staff are not knowledgeable enough to do the assigned tasks.

2. There is miscommunication between staff, which can interfere or sabotage the school tasks.
First two problems can be grouped together as they are caused from same causes.
3. Insufficient staff which causes remaining staff to overwork. The overwork may lead into
unsatisfactory task outcome.
Causes
From the problems; unknowledgeable staff and miscommunication, there are 3 causes:
1. Staff have insufficient training from Intern phase.

2. Staff have insufficient experience to do difficult tasks.
3. The meeting between staff and director or among staff themselves are insufficient. This can
cause problems as staff and director do not have enough time to meet and talk about issues and
how to address those. Insufficient staff meeting is also one of the causes of unmotivated staff.
From insufficient staff problem, there are 3 causes:
1. Staff are not motivated or at least not motivated enough to work. There are also two possible
causes for this
a. Staff are tired from their work and they are having burnout.
b. There are personal conflicts among staff themselves which causes tension between staff.
2. Staffs have been offered by better offers from other places. Even if they are motivated to work in
the school, better offer may make them work in other places instead.
3. When staff are absent, there should be substitutes for absenting staff. However, if substitutes are
not enough for absenting staff, remaining staff would not be enough to work for the tasks.
158
Branch One: Insufficient Training, Inexperienced Staff and Insufficient Meeting
Due to similarity, all branches here are merged as I can offer one big solution to address all the problems
and causes on this group.
Staff monthly evaluation and training program
Explanation
Even for teachers who graduated from testing/training phase, they still have problems with
working on difficult tasks, especially document tasks and even miscommunications. Because of this,
monthly evaluation for teachers and staff should be held to make sure that:
 Staff are acknowledgeable to work on their tasks and to work on this school. Staff are also
expected to know outside their specialized field as well in order to do with other tasks or help
other inexperienced staff.
 Staff have common understanding among each other. So, during their works, they can minimize
chance to miscommunicate and make sure tasks are going smoothly.
 Staff are engaged and motivated to work for the school.
159
Process
1. During the end of each month, every single staff (no matter who they are) will have to undergo
evaluation by directors and department leaders.
2. The evaluation will test 3 skills: academic skills, document tasks skill and working skill.
3. After the test, director and department leaders will evaluate the test results.
4. Then every single staff member who failed the test will have to undergo training from the aspect that
they fail. (e.g., if they fail document tasks, they have to get trained from senior staff).
5. For staff who pass the test, they will receive bonus such as small cash or gifts.
6. After the test, staff also have to do monthly meeting to evaluate any on going issue in the school and
to evaluate and brainstorm themselves on their own issues and how to improve themselves.
7. For intern staff or unexperienced staff on specific field, seniors will assist and advice on their works
to make sure that they will learn from their work while also feel happy from their work.
Goal
At least 80% of non-intern staff members need to pass the test. For intern staff, their performance on
evaluation tests need to increase each month and cannot devolve.
160
Branch Two: Burnout
Explanation
Burnout among staff members is possible to happen if they feel they overwork or feel their work
is pointless. The solution here is to ignite the fire for their passion to be bright again.
Solution
1. Human Resources head and director survey for possible burn out. They can start notice if staff
are starting to burn out by disappointed or unmotivated expression even though they weren’t
scolded or warned.
2. Try to make sure that it’s indeed burn out from the job and not their personal life problems.
3. Director and HR leader can also keep staff who are likely to have burn out in check by
constantly asking whether they still want to work or still motivated to work.
4. Once burnout is spotted, it’s director and HR leader turn to assess reason behind the burnout and
try to talk to them out about burnout.
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5. Identify the main cause of burn out and try to address the cause. If it’s simply motivation, try to
motivate by praises and their improvements since they joined the school. The positivity is a good
inner motivation for staff to stay motivated.
6. If they need to get some push, give them a gift to make them motivated.
7. A promotion is also a good way to keep staff motivated if they work for too long.
8. During this process, do not be harsh or strict to any staff. Try to approach them in friendly
manner.
Goal
It’s hard to evaluate burnout with numbers, only best way to gauge this is to keep record burnt
out staff member each year and compare. Hopefully, in the future less staff would be less burnt out.
162
Branch Three: Personal Conflicts
Explanation
Staff conflicts are bound to happen sometimes. Sometimes it could be trivial and can be solved
among themselves. But sometimes, it can be severe enough to interfere the school operations. Keep in
mind that personal staff conflicts barely happen at all but sometimes it’s going to happen anyway.
Thus, it should still be discussed anyway to prevent any possible conflicts.
Solution
1. All monitor all staff conflicts or possible staff conflict and report them to HR leader or director
(HR leader will need to report to director anyway).
2. Once conflicts are spotted, do not immediately interfere. Instead, let them settle down on their
terms first. If they are able to do that by their own, good for all parties.
3. However, if conflicts are escalating and it interfere with school jobs or affects outsiders, this is
the part there someone has to interfere.
4. Ask why such a conflict exists and try to identify the real cause of the conflicts.
163
5. Once cause is identified, try to talk to both parties about the solution in a friendly manner and
again try to let them settle down the conflicts.
6. But if they are unable to settle down even after friendly interference, a punishment should be
issued to the guilty party (or all parties if they are all wrong).
7. However, if the conflicts are too severe to wait out, immediate action must be taken to control
the situation.
8. After the conflicts are over, all incidents must be logged as physical evidence for future
reference.
9. Make sure to motivate them that they are all past now and we all should move on and focus the
present and the future.
Goal
Staff conflict record amount should decrease year by year. If possible, make it zero or near zero
to make sure that working environment is not toxic.
164
Branch Four: Better Job Offers
Explanation
Unfortunately, other organizations offer for better job positions is something out of our control
but it still affects the school. The involvement from government school offering better positions is
already explained in industry background.
Solution
1. Assess that staff how important we must keep them to the school. If they are very important, try
to raise salary and/or give bonus to keep them in the school. However, the school should assess
whether the raised salary is worth it.
2. If raising salary is not possible or it is simply not worth it, try to keep them for a couple of
months and train newer staff members. Once they are fully trained or trained enough, the leaving
staff may leave the school and seek for their own path.
3. However, if the leaving staff is not important at all or is not significant, there is no harm to let
them go and find new staff to hire. After all, we can still train new staff to be replacement. The
new staff might be actually better if we haven’t tried.
165
Branch Five: Insufficient Substitutes
Explanation
From times to times, Ampai School has difficult tasks that require cooperation from multiple
staff to get those done. Usually, those would be fine assuming all or most staff are present. However, in
rare occasions, considerable amount of staff are absent from the same day due to illness or whatever
reasons. This slows down school operations significantly as remaining staff would do the work and they
could not progress the task as usual speed.
Additionally, when teachers and staff are exposed to the virus, they are very likely to get
infected. This means that they would not be able to work at all. Lacking of crucial staff members can be
serious threat to the school operations as the school operations wouldn’t be able to operate normally.
Solution
Ampai School should train current staff and teachers to be able to perform more than one task.
This means when someone is absent, the remaining ones can substitute the absent employees. Ampai
School could also use substitute employees to work in place of absent staff. Additionally, Ampai School
could hire a couple of staff as substitutes in case many staff and teachers are absent at the same time.
The backup staff are there to make sure that even with absent staff and teachers, the school operations
wouldn’t be hindered too much.
166
Internal Activities Issues
Symptoms – Complaints from parents
There are two major complaints from parents
1. Unsatisfactory examination results (either low grade or grades that do not satisfy parents’
standards)
2. Accident or conflicts on children. This is something that happen quite frequently.
167
Problems
1. Mistakes from children. Some children are not the brightest and sometimes their examination
results might not match parents’ expectations.
2. Mistakes from staff members. This is something we cannot blame anyone other than ourselves.
Causes
From mistakes on children
1. Insufficient positive reinforcement. This will be explained later.
From mistakes on staff
1. Staff have insufficient working inexperience to make difficult decisions.

2. Staff have insufficient knowledge to make difficult decisions.
3. Staff have long-term fatigue which come from burnout.
4. Staff have short-term fatigue due to overwork from crowded schedules.
168
Branch One: Insufficient Positive Reinforcement
Explanation
Not all children are meant to be equal. There are children who have deficit at learning, social or
emotion. Because of this, teachers should pay more attention to those children as they deserve attention
and care so they would not be afraid to learn.
169
Solution
Incorporating Positive Reinforcement
Positive Reinforcement is a technique used to encourage people to do certain good things by positively
encourage them with either something like rewards or to encourage them from their heart.
This technique can be used when students do not pass satisfactory examinations. Instead of punishing
them by giving F grade, teachers should re-do the exam but this time with homeroom teachers and staff
to cheer them up. If they succeed the examination, they would be rewarded with something like snacks
to encourage them to keep learning.
This technique is very effective to let students to learn from their own souls without being feared or
forced to learn. Positive reinforcement also has much better long-term effect since it would also be
beneficial for students once they enter primary schools as well.
Goal
No more students will fail the examination again.

170
Branch Two: Human Resources Issues
Explanation
These causes are the exactly same as Human Resources issues. They also affect the school
internal activities as well. Burnout is the primary cause of long-term fatigue as it would hinder staff
performance significantly.
Solution
The solution is already explained in “Staff monthly evaluation and training program”
session.
171
Branch Three: Crowded Schedule
Explanation
The crowded schedule may interfere the staff performance. As there are more students to take
care and they have to pay attention more than they are supposed to do. And because of that, the mistakes
from staff may happen from overworking which results into short-term fatigue. Keep in mind that short-
term fatigue, if it’s not addressed, it can eventually be burnout as staff are too tired mentally to keep
working.
Solution
I already discussed the solutions in Internal Activity session but I can restate them here for
clarity.
172
Breakfast + Arrivals
1. During 8:00 AM to 8:05 AM, ALL classes arrive the school during this period. This means the
parking lot, which does not have the capacity to accept all students will be extremely crowded. And
even after 8:05 AM, the parking lot would be still crowded until 8:20 AM.
2. K2 students get the worst treatment among all classes as they are forced to quickly eat after
immediately their arrivals AND their eating time is less than other classes (15 minutes for both
arrivals and breakfast comparing to 20 minutes arrivals and 20 breakfasts in other classes).
Solution
The solution both problems is rather easy. Just reschedule arrival times to be different between classes. I
would propose something like this:
With this, we can have uncrowded parking lot schedule AND breakfast schedule not
being overlapped to each other. Only downside for this solution is that students have to arrive during
specific time and have to eat faster. However, I believe this is not a big deal and parents can adapt to
minor schedule change easily. The reward (uncrowded parking lot) is worth the effort.
173
One more thing to mention. I mentioned earlier that the capacity for each canteen is only 30-40
students (which is around one classroom). At first, it may seem that two classrooms competing for the
same canteen is bad. However, this is not really a serious issue. Students eating during breakfast aren’t
usually slow and some of them skip their breakfasts. Because of that, in reality, all students would be
able to eat in the same canteen by sharing seats without significant issue (as long as it’s only 2
classrooms and not higher).
Playground
There is an overlapped schedule behind the playground activity. Like arrival activity, this needs a
reschedule to prevent an overlapping.
Solution
Solution is simple. Just move schedule from K2 schedule to 10 AM. The overlapping would still remain
but it wouldn’t be as severe as they are.
174
Budgeting Issues
Symptom
Low Liquidity Ratios, both Return of Assets and Return of Equity are lower than expected criteria.
Refer to this table:
Year RoA RoE

2020 3% 3.51%
2021 2.57% 4.66%
Goal 5% 15%
Problems
1. Underutilization of non-current assets. According to the Balance Sheet, the school has high
non-current assets but could not generate profit for satisfactory level.
2. Insufficient income. This will be explained later.
175
Causes
1. The school does not have enough capacity to accept more students even though there are 3
buildings.
2. The school has recently suffered from aftermaths of COVID-19 pandemic. The COVID-19
negatively decreased income and forced the school to be passive for a couple of years.
Branch One: Insufficient Classroom
Explanation
Despite B2 building was recently built, the school already has full capacity to accept more
students. It doesn’t matter how well would you do marketing if the school could not accept more
students.
Solutions
There is only one solution to address this problem, which is creating a new classroom from one unused
room.
176
Creating a new classroom from one unused room
Currently there is one unused room in the newest school building. The school could’ve turned
that room into a new classroom. This new classroom should be able to fit at most 30 students.
According to the formula from Financial Analysis, the new classroom could provide income for the
school in year 2023 is 42,697.45 Baht per student per year. Also, according to the formula from the
financial analysis, the expense per one person in year 2022 is 4,701.16 Baht per student per year.
Additionally, there is one more expense from hiring extra homeroom teachers which is considered as a
fixed expense. The new expense is approximated to be 45,000 per month, which is 540,000 Baht per
year. Only one more homeroom teacher is needed as Ampai School can relegate one of remaining
homeroom teacher for this new classroom.
Student amount per classroom 30

Income per student ฿42,697.45
Total income ฿1,280,923.50
Variable expenses per student ฿4,701.16
Total variable expenses ฿141,034.80
Expense for new teachers (fixed) ฿540,000
Total expenses ฿681,034.80
Net income per new classroom ฿599,888.70
Calculating net income from opening a new classroom
In conclusion, opening new classroom yield a net income by amount of 599,888.70 Baht per year. The
new capacity would be around 230 students which is should enough for year 2026’s goal.
Goal
1. Have 30 students to apply and use this classroom to generate more income.
Branch Two: Insufficient Income from COVID-19

177
Explanation
This is something that’s out of our reach. COVID-19 pandemic has a significant negative effect
on at least all Chiang Rai private kindergarten schools. The lockdown since year 2020 forced the
schools to change the way they operate and Ampai School is not an exception.
Solution
There is no direct way to solve this problem. However, there are two solutions to address this:
1. Ampai School can gradually recover from COVID-19 pandemic by doing businesses as usual.
This is rather passive and reactive strategy which does not answer Current Ratio problem at all.
2. Aggressive marketing strategy and business expansion to circumvent this problem and ensures
profit in a long-run.
Constructing more school building and school renovation for rebranding.

178
Constructing more building is a great way to increase student capacity as it would mean more
classrooms for more students. In addition, the new building and renovated remaining buildings could be
used for school rebrand.
This is the current perceptual map for Ampai School among the competitors:
Meanwhile Ampai wins Punnee by Curriculum aspect, the school facilities are still outmatched by
Punnee. If Ampai School want to attract more students, simply renovate the school to rebrand to have
more facilities to attract more customers. Leave the best first impression on new customers so they
would immediately apply to the school. The new facilities may include:
 Library and computer labs

 Ball pits and more toys for playground while also utilize natural grass area
The new ideal perceptual map should look like this:

179
With the new rebrand, Ampai School would not have to afraid Punnee anymore.
This would also mean Non-Current Asset would increase as well (which can potentially lead to low
liquidity ratio). To make sure this solution is really viable, it has to meet these criteria:
 Only do this strategy once RoA and RoE are in expected criteria.
 The cost of new building will be paid by new students in time.
 The capacity for more students should be significantly increased into the point that it would
make RoA and RoE to pass the criteria.
 The rebrand need to be access to truly attract more customers.
This solution is very good for long-term aggressive marketing strategy as it would definitely fulfill
long-term student goal by the year 2027.
180
Goal
1. Let’s assume the building is finished in year 2025, the capacity should be maxed during year
2027 in order to exceed 248 students amount goal.
2. Have Net Income to continuously increase as planned in financial forecast, at least for the next 5
years.
3. In addition to above, by year 2027:
a. Return of Equity Ratio should be at least 15%.
b. Return of Assets Ratio should be at least 5%.
Establish a new branch
After rebranding and new building, the logical next step is establishing a new branch. Assuming
the rebrand is successful, more customers would like to apply the school. However, we should also try
to branch to other area to appeal customers outside Muang Chiang Rai District as well. However, there
are key differences between opening branch on the same province but different district and opening new
branch on another province.
 For opening new branch on the same province, it is actually feasible to do as reputation on Ampai
School is already good on Chiang Rai province even on different district. It would be even better
assuming the rebrand strategy succeeds.
 However, this isn’t the same for another provinces. Given there’s no reputation for Ampai School at
all in another province and there are already competitors there, it is a terribly bad idea to open new
branch in another provinces.
Given branch in another provinces have the risk outweighs the outcome, it is not desirable at all to
launch a new branch outside Chiang Rai. However, new branch still has a massive risk itself. If it flops,
the entire investment and plan for new branch would be a waste then the school would suffer a great loss
from it. Thus, I can only recommend opening a new branch within Chiang Rai but outside Muang
Chiang Rai district.
181
Opening a new franchise
This is an interesting solution to establishing a new branch. Opening franchise means the school
do not have to take the risk like opening a new branch. However, there are still benefits and risks for this
strategy:
Benefits:
 The school generate more income from franchise costs that’s charged from other branches.
 The school does not have the take the risk if something goes wrong. The open who request to
open franchise have to take the risk by themselves while the school still benefit from it.
 The school can utilize from more teachers and staff hired for new franchises. Even if the idea
flops, the school can still utilize those staff members for other purposes or for alternative plans.
Risks:
 The opened franchise might cancel the franchise and established their own business to become
the school’s direct competitor.
 The school still has to pay for extra teachers and staff members if the franchise strategy fails.
Overall, this strategy may still have some risks, but the risks aren’t as severe as other plans. Because of
that, the benefits that the school will receive greatly outweigh the possible risks.
182
Addressing Decreasing Birthrate
With those aggressive strategies mentioned, those strategies seem to work in theory to address
all the issues mentioned in Financial Root Cause Analysis so far. However, in practice, it will not likely
to work at all with only one fatal reason: decreasing birthrate.
Impact on private school industry
As established on the first chapter, this is a very serious problem for private schools. We have to
understand first that private school industry relies customers from children. If children is declining, there
would be less customers in the future. This issue is getting worse considering public schools are also
expanding as well to compete with private school. This would result into competing to find customers
which are also decreasing as time passes by. Public schools have much more responses to utilize as they
are directly supported by government. With more resources and lower prices, private schools are
struggling to maintain their businesses especially new schools.
According to the interview from Punnee and Kunlaphat school directors, both stated that they do
not have any plan to extend the school as they are already satisfied with their current state.
Impact on Ampai School
Now for Ampai School, there is literally nothing much to do about it. The school cannot directly
compete with public schools and they cannot do anything about the decreasing birthrate. However, there
is one thing Ampai School can do. According to the percetual map, Ampai School can utilize their
dominance on the curriculum aspect and utilize that. Ampai School is one of the few schools which
managed to overcome with COVID-19 pandemic and still be able to get the students even with the
crisis. According to the parent survey, parents enjoy the current state of Ampai School’s brand position.
This means Ampai School can do their own best to circumvent with the decreasing birthrate. Even
Punnee, the school that has much more funds than Ampai School, is afraid to extend the school. This
means that Ampai School should refrain from expanding the business further and consider to use more
reactive marketing strategies instead to deal with decreasing birthrate.
183
Improvising Root-Cause Analysis
Before we move on, let’s address something on Root-Cause Analysis after decreasing birthrate has been
established as a very significant factor on financial root-cause analysis.
Branch Two: Insufficient Income from COVID-19
New solution
As stated, only way to overcome this is to let the school gradually recover from the aftermaths of
COVID-19 pandemic. It might take a while for this problem to solve itself, but it is the least risky
strategy while also would not go against decreasing birthrate issue.
Goal
1. Have Net Income to continuously increase as planned in financial forecast, at least for the next 5
years.
2. In addition to above, by year 2027:
a. Return of Equity Ratio should be at least 15%.
b. Return of Assets Ratio should be at least 5%.
184
Future of Private School Industry
It is undeniable that the threat of COVID-19 pandemic still persists even onto this day. The
threat is also likely to stay with our modern life for a long time as global still does not have capacity to
fully eliminate the disease for good. In Thailand, the policy to manage COVID-19 pandemic is still
questionable at best.
Threat of lockdown
 Concern – This is straightforward. It is still possible for the government to declare a lockdown to
“control” COVID-19 pandemic. Whether it is able to control the disease or not is not relevant to
this case. However, what it matters is that the lockdown would severely hinder the school’s
operation as the students wouldn’t be able to study in the school. Given that online classes aren’t
effective anymore to gain income, there has to be another way.
 Plan – The school still has to pay staff and teachers to work. So instead of letting them do
nothing or do online classes, the school could use the remaining staff to do another business
while the school is under a lockdown. The best example for this one is opening a take-away
restaurant with delivery service. Even with the lockdown, people would still need food to eat to
survive. Ampai School have enough resources to turn schools into a take-away restaurant during
a lockdown. As it has a school brand, the school could specifically make food which is family
friendly which everyone including children can eat. The income might not fully substitute
normal operation but it should be enough to survive during lockdown.
185
Focus Group Discussion
I also have conducted focus group discussion to discuss about threats from COVID-19 pandemic
and future of Chiang Rai private school industry
Participants
People who joined the focus groups are school professionals who are graduated from Master of
Education Program in Educational Administration. The names are in the table below
No Name Gender Age Educational Position Experience

background age
1. Miss Renu Hanthip Female 47 Master of Education Director of Nimitmai 21
Program in Kindergarten School
Curriculum and
Instruction
2. Mrs. Female 59 Master of Education Director of 30
Bongkojchaton Program in Maesai Anantasart
Pinyo Educational School
Administration
3. Mrs. Kunpartson Female 53 Master of Education Director of Kullapat 10
Suttivanich Program in School
Educational
Administration
4. Miss Chamrieng Female 59 1.Master of Education Director of Ampai 22
Bunmanon Program in Kindergarten School
Educational
Administration
2.Master of Business
Administration
5. Mr. Nontakorn Male 24 Bachelor of Science, Conductor

Sirijan Chiang Mai
University
186
From the discussion
Survivability
Many schools raised their concerns that they were struggling during COVID-19 pandemic for a
couple of reasons:
 Lockdown sabotaged school businesses as schools could not operate normally during lockdown.
Teachers were forced to do online classes which severely hindered the income.
 Many parents could not afford to pay for tuition fee during COVID-19 as economy was depressing.
Because of that, the schools suffered from huge losses.
 School owners were still forced to pay salary to staff even with low income from parents.
 The expenses also increased significantly which made the situation much worse.
 Like stated in chapter 1, government did poor job to compensate private schools with lockdown
from COVID-19.
However, these schools managed to survived during harsh environments and conditions. They have
many plans to deal with the mentioned crisis.
Finance
 Schools should be able to estimate how long remaining budget would last. So that schools will have
good awareness about finance and come up with proper strategies later.
 Schools should try to reduce expenses. Unnecessary expenses such as electricity expenses from air
condition could be decreased.
 School administrators were forced to use their own personal money to pay their employees to get
through COVID-19 crisis.
 Employees should be able to adapt with COVID-19 crisis. They can sell online courses for income.
It isn’t as good as regular income but it is better than nothing.
 Some schools may use compensation from government to pay employees. But obviously still not
enough to cover entire salary.
 Some schools raise tuition fees to compensate with raising expenses. However, only raise tuition
fees for new customers as raising tuition fees for old customers could cause a problem as customers
will not be happy about raised tuition fee.
187
Marketing
 In order to get customers to enroll, they have to build their trust to the parents and public first. If
they trust in the school, they will enroll. Parents will trust schools if they can ensure children’s
safety.
 Parents are more likely to enroll if the schools are clean and appealing. Old and lusted schools drive
parents out of the schools.
 School should utilize various channels to promote the schools. Classic channel like mouth-to-mouth
is still effective. However, school should also be able to use modern channels like social media
platforms (e.g., Facebook, LINE) as well in order to be able to adapt with current trends and needs.
 Find distinctive points for the school and promote it. For example, Ampai School’s main selling
points are English and Mathematic skill for children. They have been promoting those on social
medias like Facebook fanpage. Then many people are interested in those selling points.
 Discounts and promotions are also good way to attract parents in. Due to COVID-19 pandemic,
many parents have financial issues and could not afford to enroll in school at normal price.
However, with some discounts and promotions, they would be able to afford, thus gain more
customers.
Human Resource
 Working in school is a service work. They have to be cheerful and friendly to the parents and
students. As stated before, working with passion and good will can lead into a good result. Parents
enjoy kind and lovely teachers. No one likes mean teachers.
 Schools should have monthly meeting to discuss about any issues in the school. It is also good to
check teacher’s performance and behavior as well as both need to meet the criteria. If any teacher or
staff are not being satisfactory to the criteria, there should be closed conversation between managers
and staff members. Try to find a solution to the problem and troubleshoot it.
 Long-term employees are very important for school to maintain as they have good experience in
working. They are very valuable human resources to teach new staff. School should try their best to
keep them in the school and do not let them move to elsewhere. Compensations like bonus, free
meals, free residents are good to give them more incentive to work. However, the most important
incentive is the passion in working. If teachers get burnt out, they would not want to work anymore
and their performance would be severely hindered. Try to ignite their inner fire to be happy to work
again.
188
 Try to get employees to study in other schools. Most of the times, other schools will have something
that they do not know. They could learn some few things from other schools and adapt to their own
schools. It is also a good change in pace as well as working only in the school can be boring.
 Employees should also be able to utilize modern technology as well especially after COVID-19
pandemic. Social media platforms such as LINE, Facebook, Tiktok and Youtube can be used for
communication channels. Additionally, teachers should know how to use Google Document, Google
Sheet and Google Form to collaborate their works together without using any paper at all. Google
Drive and other cloud storage can also be used to save and transfer important documents without
using paper. It is also easily accessible as long as they have internet connection without any risk of
documents being lost.
 According to Ampai School, employees should be flexible. They should be able to perform more
than one specific tasks. They do not need to be specialized on all fields, however. Flexible
employees are good for the private schools as these schools usually have limitation on staff’ amount.
If any of them are absent for any reason, other employees should be able to be a decent substitute.
Sustainability
According to Corporate Social Responsibility (CSR), schools need to prioritize to all profits,
community and environment. As profits measurements are already stated in financial above, we will
move on to community and environment. Be able to survive doesn’t mean much if it’s only short-term
survivability. As such, long term plans and goals should be considered in order to sustain the school to
longer periods.
Community
 Schools can return to the community via many events. Such as donation to the community, joining
community events and making merits especially on special occasions (i.e., Tod Kathin).
 Schools should also gauge customer’s satisfaction by doing customer surveys. If they are happy with
the schools, they would stick with the school for a long time.
 Schools may also need to return favor to teachers and staff as well. Free meals and parties are also
good way to celebrate their hard works.
189
Environment
 Paperless policy should be high priority for schools to help with the environment. We can reduce
unnecessary paper use by utilizing modern technology. Schools can use paperless receipt to the
parents via email address or LINE direct messages. Schools can also announce any important news
via LINE groupchat to the parents so that they don’t have to use papers to send letters anymore.
Lastly. Schools can utilize Google tools such as Google Form to do parent surveys without using
papers and Google Drive to share file in online without using any paper.
 Schools should also encourage waste sorting to teachers, staff and even children. Even for children,
it’s a good way to promote good habit so when they grow up, they would know how to waste sort.
Waste sorting is very important as we can recycle some trash for better use, thus reducing resource
usage. Plus, schools may also sell some of the waste for money as well to increase their income.
 Schools should discourage plastic bag use as it is one of the main causes of global warming.
Encourage teachers, staff and even parents to use paper bags instead of plastic bags.
Footage during online group discussion

190
Key message from the focus group discussion
Even COVID-19 pandemic is not a serious problem that will be go soon, we still have to do our
best to circumvent the problem and overcome it. No matter how hard the problem is, we just have to be
strong and try to address the issue within our capacity even if it requires drastic actions.
191
Takeaway Message
For new entrepreneurs
If you read everything so far, it is clear that private school is very unattractive industry.
Remaining schools are already struggling to deal with the crisis. This means that most new schools
would have a hard time to establish new school and hope to compete with other schools (especially
public schools). As long as government still don’t have any good measurements and policies for private
schools, this industry would still remain unattractive. If you wish to open new private schools, you
should have huge capital fund hoping to compete with dominance schools in the market.
For business students and business professionals
During Root-Cause Analysis, I have established that aggressive marketing strategy is very viable
to address with issues lack of income from COVID-19 aftermaths. However, if we aim to address the
issues from within organization only, we would ignore the glaring problem like decreasing birthrate.
Financial ratios or any theories learning from Business classes should be one of the factors for decision
making. In practice, there are outside factors that also may affect the organization and we should also
keep those in mind as well. Not every problem can be solved but it depends on us whether we are able to
circumvent those problems and overcome those issues. We should be able to circumvent major
problems whether from inside organization or from outside factors. That’s what I would call the true
Root-Cause Analysis.
192
References
Current Ratio Explained With Formula and Examples. (2023, February 11). Investopedia.
https://www.investopedia.com/terms/c/currentratio.asp
Debt-to-Equity (D/E) Ratio Formula and How to Interpret It. (2022, August 10). Investopedia.
https://www.investopedia.com/terms/d/debtequityratio.asp
Population Pyramids of the World from 1950 to 2100. (n.d.). PopulationPyramid.net.

https://www.populationpyramid.net/thailand/2022/
Punyachun. (2021, March). The model of private school management towards excellence, INTERSECT
model. Ministry of Education.
Return on Assets (ROA): Formula and “Good” ROA Defined. (2022, June 14). Investopedia.
https://www.investopedia.com/terms/r/returnonassets.asp
Return on Equity (ROE) Calculation and What It Means. (2022, June 27). Investopedia.
https://www.investopedia.com/terms/r/returnonequity.asp
Sadid, N., Gilbert, C., Clark, D., Foy, H., Kommenda, N., Stabe, M., Kao, J. S., Bernard, S., Chazan, G.,
Smith, A., Lewis, E., Campbell, C., Olearchyk, R., Rininsland, Æ., Learner, S., Reed, J., &
Jones, C. (2023, February 21). Russia’s invasion of Ukraine in maps — latest updates. Financial
Times. https://www.ft.com/content/4351d5b0-0888-4b47-9368-6bc4dfbccbf5
Saninta. (2018, July). Strategies for Promoting Social Responsibility of Private Schools in Khon Kaen
Province. Journal of Research and Development Institute, 5(2).
Tungkunana, M. (2011). Break-even point analysis and the survival strategies of private school
management. ครุศาสตร์อุตสาหกรรม, 10.
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A0015/00015980.PDF

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Independent Study

Business Audit for Survivability and Sustainability of Ampai

Mr. Sirijan Nontakorn 6320212003

English MBA Batch 38

3.Dr.Muhammad Azhar Khalil

Academic Year 2022

Master of Business Administration (English MBA)

Ampai Kindergarten School 3

School Functional Chart 28

Interview from Teachers 72

Finance and Accounting 113

Break-even Point Forecast 147

Administration and IT 150

Root Cause Analysis 156

Addressing Decreasing Birthrate 182

Improvising Root-Cause Analysis 183

Future of Private School Industry 184

Takeaway Message 191

Issues for private school industry

Corporate Social Responsibility

Management into excellency

Ampai Kindergarten School

Map to the school

School Outside and Inside

School Building Chart

Outside of the school

Parking Lot for parents

In front of the school

A circular road around flag pole

B1 Canteen + Mini Playground

Staff meeting in office room

Teachers are preparing for curriculum in B1 Classroom during school break

Students are sleeping in the classroom

Pre-K Building contains:

Pre-K Building Entrance

Porter’s Five Forces Analysis

1. Threat of new entrants

Overall: Very Low

2. Bargaining power of suppliers

Overall: Very high

3. Bargaining power of buyers

4. Threats of substitute products

Overall: Very high

5. Rivaling among existing competitors

Summary for Five Forces analysis

SPELT Model Analysis

Overall score: Mixed

Overall score: Bad

Overall score: Bad

Overall score: Bad

Source: Bangkok Post

5.2. Paperless Documents

5.3. Social Media

Overall score: good

Summary of SPELT model analysis

Factors Score Impact

Issues from External Analysis

These issues will be analyzed later on Root-Cause Analysis

School Functional Chart

School organization divided by functionality

Academic Operations (Internal Process)

This functional department is responsible for