herbal plus co,ltd

Section 02

By

Miss. Prapasiri Suttipan ID. 5131205140

Miss. Rangsima Susangeim ID. 5131205168

Miss Sudarat Napikun ID 5131205193

Miss Suparat Homnan ID 5131205197

Miss Sumitra Homnan ID 5131205198

Present

Aj. Chaiyawat Thongintr

Project Feasibility Study and Evaluation 1203302

Mae Fah Luang University,

Preface

Herbal plus company are the project feasibility study in the term to study the

feasibility in opening up an herbal drink business at Chiang Mai province. Which

herbal juice can be seen as many benefit. The way in studying the feasibility of this

project is expected that the studying on this project feasibility study will help any

people who wanted to start herbal drink business to read and be a part of the

inspiration of the reader.

Executive Summary

Nowadays, Thai people trend that more interested in health because of from

studying behavior of health care, it can divided the behavior are three part, there are

low level, middle level, and high level.

Herbal plus Company limited was established business plan in January 2009

by invested 7,386,526 bath. The company will be established at Chiang Mai province

at Doi Saket sub district that basin and wide area to build manufactory. The potential

to develop and grow rapidly both economic, tourism, and investment because of

Chiang Mai is the second largest of country in Thailand and have a good economic.

Herbal plus company concentrate to present herbal juice for customer healthy. Our

company will use high technology and high quality of machine in production process.

In the operation plan, our company also thinks about a quality of employee in term of

staff in operation. Moreover, we also emphasize in customer expectation, their healthy

and provide product to make them satisfy and reliable in our company. Herbal plus

focus on the healthy of customer.Our target market divided two groups; the first group

is people who love to take care themselves and the second group is customer group

who concerns about control weigh. About product, we produce herbal juice 5 kinds

are ginger juice, lemongrass juice, aloe juice, Roselle juice and Asiatic Pennywort

juice. Our business has many competitor but we will try to fight with their and pass

this problem to achieve and success the goal. “Good healthy with Herbal plus” is a

positioning in our company.

The company expects to sale in year 1 is ฿44,499,000, year 2 is ฿107,440,320,

year 3 is ฿125,381,880, year 4 is ฿140,359,440 baht, and year 5 is ฿157,290,120. It

increases continually and constantly.

For the project Herbal plus company would like to require a total load at

12,000,000 baht with 12% in interest rate, repayment 5 year. The payback period is 1

year and 8 month. Net Present Value is 26,230,097.77 baht that value of return from

the investment higher than the investment at the beginning about 7,386,526baht.

Table of Content

Chapter 1: Introduction 1

-Background and Significance of the Project 2

-Project Objectives 4

-Benefits of Project 4

-Gantt chart and Time frame of the study 5

Chapter 2: Industry Profile 6

-Nature of Industry 7

- The background herbal’s usability 7

- The background herbal’s usability in Thailand 8

- The benefits of herbal juice 10

-Situation of Industry 11

- Economic Conditions 11

- Analysis the situation: Healthy beverage market 13

- Business trends of beverage in year 2554 15

- Types of beverage franchise 16

-Product 17

-Vision of company 19

-Mission of company 19

-Business Strategy 20

-Corporate Level 20

-Business Level 20

-Functional level 21

Chapter 3: Market Feasibility Study 23

-Market Analysis 24

-Economy 24

-Political 25

-Social and Environment 27

-Technology 27

- Competition Analysis (3C Analysis) 29

- Competitor Analysis 29

-Direct competitor 29

-Indirect competitors 32

-Other Competitor 35

-Customer Analysis 35

-Competitive Analysis 36

-STP Analysis 38

-Segmentation 38

-Target Market 39

-Position 40

-Marketing Mix Strategy 41

-SWOT 42

-Sales Forecast/Profit Estimation 43

-Marketing Expenses 49

Chapter 4: Technical Feasibility Study 53

- Product Characteristics 54

- Specification, Feathers, Dimension, Life Time, etc 57

- Production Process 58

- Location 59

- Facility Layout 60

-Machine/Tools/ Equipments 63

-Cost of investment 70

-Investment cost 77

-Operating cost 87

-Management Analysis 90

-Logistics Management 92

-Customer Service 92

-Return goods 92

-Location Planning 92

-Transport & Traffic 92

-Material Handling and Transportation 92

Chapter 5: Financial Analysis 93

- Income Statement 94

- Balance Sheet 99

- Cash flow 104

Chapter 6: Risk Management 109

-Risk Management 110

-Business risk 110

-Operation Risk 111

-Market Risk 111

-Financial Risk 111

-Economic risk 111

-Competition risk 113

-How to Manage Risk in our Business 114

Chapter7: Summary 115

-Summary 116

Reference 117

Appendix 122

1

Chapter 1

Introduction

2

Background

Nowadays, Thai people trend that more interested in health because of from studying

behavior of health care, it can divided the behavior are three part, there are low level,

middle level, and high level. For these founded that there are more than half of the

population with behavior health care at the middle level. Almost about 1 in 3 is high

level in health care and only slightly with behavior that low heath care. Participants in

the municipality, behavioral health care in nearly 2 times higher than those who live

outside the area - municipalities (42.0 percent and 23.8 percent respectively).

Thailand have rate of economy growth continuously; so we decided to establish this

company.

Herbal plus company was established in Jan 2009 in Chiang Mai, Thailand.

Because of Chiang Mai is the second largest of country in Thailand which subordinate

from Bangkok and a population about 1.63 million that more as No. 4 of country.

Chiang Mai province has high level of development and there is the potential to

develop and grow rapidly both economic, tourism, and investment. So, Chiang Mai is

second –largest economic city after Bangkok. Chiang Mai there is many tourist

attraction both natural and cultural; so there are many tourists visit in there. Chiang

Mai is a province where has the potential to travel at the national level and

international level. In 2009, amounted to 5,590,326 visitors who have income from

tourism of 39,785 millions which in the fourth position of the country, after Bangkok,

Phuket and Chiang Mai Chonburi. Chiang Mai has rate of economic growth, the

average percentage 3.11 income populations per capita, average of 81,830.71 baht per

person per year in the top 3 of the Northern. The numbers of visitors have 4,343,090

people, Thais 3,101,790 people (71.42%), and International 1,241,300 people

(28.58%), which can earn income 32,605.79 millions from foreigners are 13,493.77

million bahts (41.39%) and Thai 19,112.02 million baths (58.61%). Herbal plus

company was produced because of many people are interested in our health now.

Moreover, herbal drink for who are take care health. Due to we looked the business

chance of healthy beverage marketing is the popular and high rate of growing,

including the customers pay attention about themselves because they always take

most of their time for working. For this reason make this business is the one of

choices for customer who wants the convenience to take our products for their lives.

3

The main target groups of Herbal plus company is the working age (25-59 years old),

who has the lifestyle that cares about his/her health, gives precedence to flavor, and

takes interest about brand name. There are 2 minor target groups. The first one is the

studying age or before working age (20-24 years old) that has moderate income and

likes to try new thing. Another is the old age (>60 years old) who takes the interest

about his/her health so much and has the drinking herbal juice experience before so it

has the chance that lineage who is the main target buy for him/her.

Our company name is “Herbal plus” which means various herbal that can maintain

one's health and it can treat various disease. Moreover, “Plus” also means adding

freshness to clear as we get a refreshing taste and aroma of the herb. Herbal plus

company is the company opened for business selling health drinks. Beverages are sold

around in Chiang Mai. Distributions of the main channels are kiosks selling drinks

(Herb Kiosk), which have goal of expanding the Chiang Mai province and other

channels to extend the following result is small shops with respect to health (Health

Channel), including 20 units of various hospitals and 15 of the Fitness Club and big

hair in 2004, will expand into a large store (Discount Store) were 27 branch. Our

product has 5 taste are ginger juice, lemongrass juice, aloe juice, Roselle juice and

Asiatic Pennywort juice. We use these herbal because it has every season and easy to

grow.

4

Objectives

-To study marketing strategy of this project.

-For analysis the feasibility of herbal juice.

-To study the possibility in establishing project feasibility of new herbal juice.

Benefits

-Knowing marketing strategy and apply in the real time.

-Knowing situation and the trends of herbal juice, understanding behavior of customer

and be able to select and identify the right customer.

-Able to apply the knowledge in real the business under the business rapidly growing.

5

Designations

November

December

January

w 1 w 2 w 3 w 4 w 1

W

2 w 3 w 4 w 1 w 2 w 3 w 4

Planning strategic

Distribution of tasks to each department

Define the business opportunities

Conclusion before conducting business

Study to conducting

Analyzing appeared events or problem during conducting business

Planning to improve and develop the strategies

Planing to possible expand the branch of the

company

Prepare a possible way to launch a business

6

Chapter 2

Industry Profile

7

Natural industry

What are herbs?

“Herbal” under the meaning of an act of legislation is the medicine that receives from

plants, animals, and mineral that doesn’t pass any processing or transforming except

drying, such as; plant’s still be root, stem, flower, or fruit that no pass any process,

e.g.; cutting, grinding, extracting, including mixing with other substances. In the way

of business herbal is modified to be several products. For example; to be cut into

small pieces, to be dried to be powder, to be pressed to be the rod pieces, etc. When

we’re saying about herbal, we always think about the medicine benefits. Due to there

is less medicine that be made from animal or mineral.

The background herbal’s usability.

Herbal is the natural’s gift that gives to human on the earth. Human can use

the herbal to make the medicine for treating many diseases since Neanderthal in Iraq.

For 4,000 years in the past, Sumerians entered to settle down near the area of

Tigris and Euphrates rivers for now; there are many kinds of herbal that can used.

For the next period of Egypt, there is Im Hotep, who was the famous doctor

that was appointed to be the God of treatment. He had the ancient herbal manual,

Papytus Ebers, that was written on 1600 before Christ. It was discovered by Egypt’s

specialist named Georg Ebers. In this manual, there are many contents about herbal

manual more than 800 recipes and kinds of herbal more than 700 types, such as; Aloe

Vera, warm wood, pepper, henbane, hemp dogbane, and mandrake. The processing to

prepare the medicine in the past is boiling, brewing, drying, distilling to be tablet,

covering medicine, and waxing.

In addition to, many nations of the Europe and Africa areas had the evidences

of use herbal. For the sequence of starting use herbal is after herbal progressed in

Egypt then it inheriting continuously, such as; Greek, Roman, Arab, Iraq, Portuguese,

Sweden, and Poland.

For the Asia area following the history’s recording found that the use of herbal

at India for the first time. Then, the use of herbal occurred in China, Malaga, and

Thailand.

8

The background herbal’s usability in Thailand.

Thailand has appropriate climate to grow up of several plants, especially

herbal that there are more than 100,000 types can grow up by themselves and

cultivating. Some of herbal used to be the raw material to make the modern medicine.

Many of herbal also used to be the quack medicine and ancient medicine. The

majority of foundation of herbal education was influenced from India because

following the Thailand history’s evidences indicated that Thai people emigrated from

Altai mountain range of China arrived until Thailand for now. So, there are the

influences of cultures, religions, traditions, including the ways for treatment diseases

from India. That appears obviously that apply the Indian physician scripture as the

treatment standard is diagnosis. There is who estimate that have user the herbal about

500 million bath in the country (These herbal come from inbound and outbound

specially China, Korea, and India); in order that due to the forest was destroy, it made

to campaign about planted a herb garden in 1800B.E. which corresponds to the reign

of King Ramkhamhaeng. This is the golden age of Thai herbs. His forest herbs very

big on the top of the Khiri Mat, Khiri Mas district, Sukhothai province with an area of

several hundred farm which had also been preserved a forest reserve as a source of

research interest.

After then, in the reign of King Bhumibol Adulyadej. He saw that herbs were

both medicine and food for family. The nation will prosper and secure which depend

on a small family that are strong, good health both healthy body and mind. The King

has graciously pleased that provide the royal project herb garden in the country in

1979. By, he has study the collection about all aspects of herbs, such as academic of

biological, medical, treatment, conservation the environment, especially plants that

have benefit cause this projects. Herbs garden has many located. It also has extensive

research by the Institute of Science and Technology for find the important of the herbs

that are poisonous by pharmacist distill is medicine instead of synthetic medicine that

used at present.

Thai people not just only use herbs as medicine but they were taken to adapt to

consumers in the package of food and herbal drinks. In this case will be discussed

specifically "Herb that is used as a beverage for health care." Life of the Thai people

is the foundation for a long time ago which is identity to the show unique in the

9

nation, lineage and who is already growing. One thing was very good expressed, it is

the combination of art and related in the daily life of Thai people. This art includes

about living, such as the establishment tray of food and food operations. Moreover, it

has the most beautiful in decoration is an element of the food. Therefore, it is not

surprising that Thai Beverage will be making who to drink absorb the flavors and

benefits. To trace the history of herbal drinks that since it was a Buddha's lifetime.One

type of water called "Ach chaban" or “Pana” water which the monk can be this drink

all day long time instead food after dinner according to the commandments of

Buddhism Pana water is used herbs or crop species that are spicy such as ginger,

lemongrass, etc.

Benefit of herbs there are

1. Used as a therapeutic drug.

2. Used as food.

3. Used as cosmetic.

4. Used as supplements body.

5. Used as toxins.

6. Used as beverage.

7. To promote economic security.

Types of herbs

Identification of Thai herbal juice as the process can be divided into two categories.

1. Plain water which used to traditional or ritual ceremony such as raising the merit

and Songkran festival etc.

2. Fruit juice and water as a result of dress up to ensure tasting, such as lime juice,

okra juice, Matum juice, lemon grass juice and Pandan juice etc.

Formerly, plants and fruits that used to be the juice usually keeps at they’re

still fresh and used them immediately. Their flavors are freshness and full fill with

nutrition. Until now, the beverages are modified into many different patterns by using

modern technology to adjust them in the term of producing process, especially; the

10

packaging will provide more convenient. Thai beverages give both taste and benefits

in the same time. The benefits are the drugs’ properties from the plants or herbal. In

addition the nutrient that gives benefit to our body.

So, the herbal juice is meaning the beverage that we got from some kinds of

plant or fruit which is natural. It can from any part of them, such as; trunk, leaves,

flower, root, fruit, or seed.

The benefits of herbal juice.

Herbal juice is the one of good taste of beverage that gives nutrient and energy

for the body system, such as; digestive system. Due to herbal is full fill of mineral and

vitamin, so it helps to repair the cells. From this reason, your skin will be growing;

your hair will be strong. In addition to, herbal has less energy and no any fat so it

helps to control the excessive of lipid level that may storage from the taking of a lot of

fat or you can drink the herbal juice while you are on diet.

11

Situation of Industry

Economic Conditions of 2009

the Thai economy was hit by deep global economic recession that had caused

Thailand’s export and tourism incomes to fall sharply. The fall consequently eroded

household consumption expenditures and investment. The sharp drop in exports of

goods and services and resultant decline in private consumption and investment,

therefore, contributed to marked GDP contraction in 10 years.

Figure 2.1 economic 2009

The World economy, in the first quarter of 2009, plunged notably by 4.0 percent but

recently there have been signs of stabilizing which seem to suggest that worst

synchronized collapse in global demand might be already behind. The sharp and

broad-based contraction in the first quarter followed the small contraction started in

Q4/2008. However, the world financial crisis that has already caused tight credit

condition and liquidity problem in financial institutions, and loss of wealth and

confidence has inevitably affected the real sector where its impacts are felt more

clearly in the second quarter. The impacts in the real sector were seen in sharp decline

of consumption, investment, and production. The cut in production has left the world

economy with growing excess capacity and higher unemployment rate. Demand for

goods and services in major economies have dropped. As a result, the world trade

volume fell significantly and contagious effects via international trade have prevailed

more clearly in various countries in the first quarter of the year, especially in the

major exporters in Asia where their exports fell tremendously and the contraction has

lingered for several months. Most countries affected by the global crisis have

12

launched similar recovery and stimulus measures. These include, for example, drastic

cut in interest rate cut, liquidity injection into the financial system using conventional

and unconventional quantitative easing methods, eased and expansionary fiscal policy

ranging from tax cut, government budget expansion both in terms of current and

capital spending. In this respect, most countries have given priority to public

investment for improving quality of infrastructures to increase productivity and long

term competitiveness. It is expected that accommodative monetary and fiscal

measures would be increasingly effective in the second half of this year as the

multiplier effects kick in. The policy impacts in each country shall, in turn, spillover

and enhance the recovery process of each other through international trades. In this

way, the global recovery would be sustained into the longer term.

However, on the positive notes, in March and April 2009,

there were some encouraging signs suggesting that the world economy is being in the

stabilization process at the low level and the bottoming out of the recession is

approaching. The improvement has been seen in consumer confidence, moderate

contraction in manufacturing goods production and de-stocking. Moreover, the results

of the stress tests on 19 large banks indicate that that several large banks are ordered

to plump up their equity cushions to the lesser extent than expected. The test results

point to less capital required to be raised for the banking system and, therefore, has

eased the financial sector in the US and

Europe. Hence, the Fed’s stress tests of large financial innovation should help restore

confidence that systematic risks can be managed.

Gross Provincial Product (GPP 2009)

-Wholesaler, Retailer, Repair motor

vehicles, private and household

appliance.

-Agricultural, hunting and forest

-Hotel/ Restaurant

-Manufacture industry

-Education

-Shipping, warehouse and

transportation

-Immovable property

-Public administration and defense

-Others

112,221 baht

15.05%

16.35%

10.93%

9.5%

10.18%

7.23%

3.94%

7.23%

19.58%

13

Chiang Mai economic 2009

General condition of trade 2009

Condition of Consumer product

In May, 2009, price of consumer product is drop because of reduction of education

fee and education supplies. It is an effect from 15 years free education government

policy.

The index of Chiang Mai consumer price in May 2009 when compare with April

2009. It drops into 0.9% that has a cause from both food and beverage price and

others product price that except from food and beverage. Food and Beverage is a main

cause to dropping that has cause from vegetable and fruit price because of it is going

to rain season and some fruit season. It can affect directly. About others product that

excepts food and beverage, it comes from reduction of education about 15 years free

education government policy.

Condition of general economics, it is a good condition because of Chiang Mai Grand

Sale 2009 project and trend of Panda. It is a proud of Thai people.

Analysis the situation: Healthy beverage market.

“Functional Drink” Is a new group of beverage market. Thai consumers are pay

attention more. The main reason is because the flow of important and interesting

health. That affect to functional market has continued to expand. And in 2553,

Kasikorn research think, will be the year functional market has trend to increased

competition. For want to consumers purchase by using strategies to stimulate the

market to be recognized by more consumers. For Functional Drink market value of

Thailand in 2553. Kasikorn research extrapolate will has value about 4,000 million

baht. Increase 100 percent when compared with last year. One part comes from the

promotion of various. Entrepreneur confederate stimulate the market it also has a new

entrepreneur. That more invested in this market but not as much as two years ago.

However, Kasikorn research think that the factors that make Functional Drink

market growth has continued. Entrepreneur must focus on the target market.

Especially, now “consumer” is very important and when we understand consumer it

can respond need’s consumer and moreover, the product to be acceptable and

consumers decision to buying.

14

Kasikorn research say that, Besiege, EU, U.S. and Japan which are export market of

fruit and vegetable drink that important of Thailand. It should be noted that ASEAN is

an attractive market in Thailand. And has trend in export fruit and vegetable drink that

increase. Obviously, from in the first half of the year 2553. Thailand export fruit and

vegetable drink to ASEAN in price $23.5 million. Increase about 57.7 percent. By

Cause that export fruit and vegetable drink to ASEAN. Besides, already condition of

economic recovery. Affect of opening ASEAN free trade (AFTA).Specially, new

ASEAN group; Laos, Myanmar, Vietnamese, and Cambodia. That start decrease

import tax rate on January 1 2553. Makes capital of export fruit and vegetable drink.

Into these countries more and more. Therefore, Thai entrepreneur should expand this

export fruit and vegetable drink to ASEAN market. Type of fruit and vegetable drink

that should expand export to ASEAN market such as other fruit and vegetable drink,

mix fruit and vegetable drink, and other orange juice, etc .

In order that for expanding export market fruit and vegetable drink of

Thailand. And increase market share too. For import fruit and vegetable drink of

Thailand from ASEAN. It is low price in earliest stage of the year 2553. Thailand

import fruit and vegetable drink from ASEAN only $ 0.8 million. Increase of 33.3

percent. Affect to Thailand still have advantage over balance of trade or increase of

58.7 percent. However, Thailand still has caution of import fruit and vegetable drink

from another country, Outside ASEAN. Specially China about effect from opening

ASEAN-China free trade zone.

This in the future may be occurring import fruit and vegetable drink from China that

lower cost to Thailand. It may be effect to balance of trade in the market all of

Thailand.

15

Business trends of beverage in year 2554

Trend of consumer behavior that changes and resulting beverage business to be

adjusted. For example:

1. Beverage for health: In present day, for the product about beverage in need’s

consumer. Besides, consumer request about taste of beverage. Which

entrepreneur must search for the product that correspond need’s target market

the highest for value-added products. And in point of health is also used as a

selling point in the long run. Because, the mainstream in the consumer interest.

2. Beauty from eating or drinking: Besides cosmetic the way that makes the

body beautiful has caused food and beverage specially formulated for beauty

from the inside as well. It is an initial step of product trends to drink another

type of development, such as powdered beverages for a dietary supplement for

beautiful the fight against aging from the inside with a mixture of drinks as

antioxidants in the skin. Beverages containing ingredients that can help to

nourish the skin and etc.

3. Detoxification: The consumer has chosen the product that help to detox the

body or to stimulate of physiology for detoxify. Nowadays, you can see the

new beverage that allowed to the market. It especially the beverage that

ingredient with herb such as Tiliacora Triandra Diels, Houttuynai Cordata

thumb, Thungergia Lauri Folia, Morus etc.

4. The power of flowers: The product that no food and beverage that it have

smell like the Lavender, Hibiscus and Jasmine very popular ingredient for

long time ago. But food or beverage have new things that it uses the smell of

flowers. As Thai dessert and Thai food also have the smell of flowers.

However, after the research of value of flower; their causes to take many

flowers become to ingredient with food and beverage more and more. And it

has an agreement from consumer well.

16

5. Worthiness and Really Value: In present day, the consumer has focus on

worthiness from consumption which the study of nutritive value that gain from

consumption. Thus, the communication with consumer to realize with the

worthiness and really values are important for succeed of marketing. But it

have condition are the information that communicate to consumer is real and

able to establish or reference of research from laboratory that it have universal

standard. It will get trust and make the marketing for a long term.

Types of beverage franchise that would be invest in 2010-2011

Frozen Drink Franchise for health is one of franchise that bring many fruits are

mixed for keep health and protect many milady such as cancer, skin, detox etc due to

new trend, many franchise are try to get product to new generation drinking or fusion

drink. It is apply from natural products: Lichee, Kiwi, Green Apple, Vegetable with

Honey, Taro etc. It does will get the new menu from the idea of intermixture in

produce the product by juice that is the main ingredient. In addition, it have

Hongkong drinking style and Taiwan drinking style so it is mix beans with frozen

drink for to get the new flavor include to get more nutritive value from beans as well

and get more alternative for consumer.

17

Product

Initial of investment our company will produce herbal juice 5 kinds are ginger juice,

lemongrass juice, aloe juice, Roselle juice and Asiatic Pennywort juice.

Ginger juice

Benefit

Nutrition: There are more nutrients that have benefit to health

such as calcium maintain bone and tooth and there is beta-

carotene for help to resist cancer.

Value of drug: cure flatulence, reduce phlegm, cure feel

queasy symptom, vomit and carsick. It helps digest and resist

occur scar in stomach.

Roselle juice

Benefit

Nutrition: give high vitamin A, eye care, and help maintain

bone and tooth

Vale of drug: excreted urine, reduce blood pressure, reduce

thirsty symptom.

Asiatic Pennywort juice

Benefit:

Nutrition: give high vitamin A and calcium. Moreover, it has

vitamin B1.

Vale of drug: cure bruise within body, cure aphthous ulcer, thirsty,

reduce migraine symptom, maintain brain and heart, cure

18

exhausted and reduce blood pressure if drink every day only one week it can make

high blood pressure decrease. Moreover, it can destroy cancer cell, reduce pain and

cure scar in stomach and intestine. It can help flow of blood and excreted urine.

Aloe juice

Benefit:

Nutrition: heal a wound and stimulate the growth of cells

around the wound.

Vale of drug: maintain health that exhausted and helps the

excretory system to normal.

Lemongrass juice

Benefit:

Nutrition: Has vitamin A help maintain eyes and calcium and

phosphorus help maintain bone and tooth.

Vale of drug: cure flatulence, colic, excreted urine, reduce the

toxicity of unknown substances in the body and reduce high

blood pressure.

19

Vision of company

“Be the number one of herbal juice in the North of Thailand within 5 years”

Mission of company

Herbal plus company concentrate to present herbal juice for customer healthy. Our

company will use high technology and high quality of machine in production process.

In the operation plan, our company also thinks about a quality of employee in term of

staff in operation. Moreover, we also emphasize in customer expectation, their healthy

and provide product to make them satisfy and reliable in our company.

20

Business Strategy

Corporate Level

Herbal plus company is a company that present about healthy drink by using herbs to

be raw material in production process. The appropriate strategy of Herbal plus

company is strategy in market penetration level. Our company will push product to

penetration herb drink market in Chiang Mai and become to the number one of herb

drink company in Chiang Mai by using attractive point to persuade the customer

following;

1. Quality of product and raw materiel is guarantee from Food and Drug

Administration.

2. Offering regular product price to customer.

3. Serving the best service to customer such as delivery, when the customers

more order of product. Our company will offer delivery free service for them.

Business Level

Herbal plus company is a company that has highly competition environment and

increase continuously. It affects directly to our company because the customer will do

the business with the company that give the highest return, benefit and make them

more satisfy. The way to stand in the high competition is making the Differentiation

strategy as follow;

Price differentiation: The environment of Herbal plus company has high

competition. Herbal plus company will give the price that meet the customer

satisfaction to attract customer.

Service differentiation: Giving the regular price to the customer and we have to

make the customer’s loyalty by creating the impression to the customer by services

such as service satisfaction over quickly, clean and good workplace.

21

Time differentiation: Services will make the great opportunity. After customer order

product, we will immediately to deliver product to customer.

Transportation differentiation: We provide transportation for deliver an order

product to customer’s shop.

Technology differentiation: we provide the high technology for production process

and high technology machine. Moreover, we also use computer to help in

organization processing.

Functional level

Marketing

Our marketing we focus customer who interested take care health. We have

many distribution channels to promote for customers know well. Build strong good

relationship to customer for customer is loyalty and survey customer’s need then

bring the information to develop the product for make customer more satisfy.

Moreover, we are develop product all the time such as create new packet and new

taste of juice for choice to customer. In addition, our business also emphasizes

production with the low cost for get more profit and can set the price not more

expensive for attractive customer to taste.

Production

We have productivity with the low cost under the plan that emphasize produce

ourselves it can occur saving the resource.

Production Strategies

- Using the efficiency machine when produce the product.

- Choose the best raw material and ingredients.

- Emphasize both quality and quantity.

- Standard taste of product.

22

Human Resources Management Strategy

- Hiring employee in local area for convenience and saving cost.

- Training salesperson about knowledge of herb, process of produce, advertisement,

service and answer customer’s question.

- Training staff who produce the product about using the machine, process of

production, keep cleanliness and nutritional value of herb.

- Training officer about knowledge of account, contact to customer.

Operation Strategy

- Diversity taste of herbal drink

- Focus on quality and benefit to health

- Design packet of product and create new taste follow customer’s need.

- Set standard price

- Clear vision and mission

Financial Strategies

Our company will loan the money from bank and big company that has low interest.

We do the best financial for prevent the problem of collect dept.

23

Chapter 3

Market Feasibility Study

24

Market Analysis

Economy

Economic changing state has effect to the organization directly. Because of

when we run the business depends on financial state that invests the product such as

raw material, labors, equipment, etc. All of these are important to organization. If the

economic increase, it will be problem of cash flow. In the other way, if economic

growth that make more confident in management, including customers also have

domestic economic confident. From this reason, it can increase the products’ orders.

On the other hand, if there is some situation that impacts to economic system, it can

be the cause of the customers unreliable about organization management.

Economic growth leads to major improvements in living standards, expanding

existing markets and opening new ones. The real economic growth of one country

relative to another is an important indicator of business opportunity. Economic growth

depends on productivity and investment: using existing resources more efficiently and

investing in new resources. Success in this process generates increased incomes which

then fuel demand and encourage further economic growth.

Table 3.1

Gross Province Product

Economy of Chiang Mai is Gross Province Product (GPP) has the rate of

growth increased continuously as the population by the year 2009 that it will be

amount to increase as 53,693 million and increased from the year 2007 is 2.19

percentages

51,000

51,500

52,000

52,500

53,000

53,500

54,000

ป 2550 ป 2551 ป 2552

ผลตภณฑมวลรวมจงหวดเชยงใหม (ลานบาท)

25

Employment in Chiang mai

Employment in the manufacturing sector in 2008 increase from the year 2007

is 2124 people permission from the factory operates increases 89 factories. However,

they had lay off employment to 1,991 people from the factory to inform the business

of 62 factories, a number that increased from last year up to 1148 people, which

reflects the impact derived from the economic crisis is cleared. Chiang Mai Province

has been ranked in 2009 with the second highest cost of living in Thailand, Asia's top

33, and top 192 in the world.

Consumer products 2009 in Chiang mai

In May, 2009 price of consumer products is decline that there are cause from

decline of tuition fee, books and school supplies as a result of government had 15

years of free education policy. Consumer Price Index of Chiang Mai in May 2009

compared with the in April 2009 that declined 0.9 percent. It has cause from the price

of food and drink and cost other categories that non food and beverages. By price

food and drinks is declined that mainly cause from fruit and vegetable prices because

of approach the rainy season, the cultivated area has plenty.

Political

Thailand Investment Year 2008-2009

The government has designated 2008-2009 as “Thailand Investment Year

2008-2009”to restore the investor’s confidence, to promote investment in target

industries and to stimulate the entrepreneurs’ development to enhance Thailand’s

overall competitiveness.

The government policy has the direct effect to the company. Thai government

concern about current business situation, they try to support SME and agriculture

products. The government attempt to promote tourism together with product that can

attract many tourists to buy product and its help to create the new market distribution

at the same time for profitable for SME business that while opening. Furthermore,

doing business have to emphasize on trade law too such as the certification of hygiene

26

and quality of food, the certification of hygiene checking must allow from inspection

agency recognized and Committee Food and Drug Administration only. But now,

17the way of checking is easier by checking pass the department of Medical Sciences

(Division of Food and Science Center of the 12) was also a Research Institute of

Science and Technology of Thailand food that provides the checking service. This

certification can enhance the level of product, guarantee safety including protects the

consumer.

Location for registration

Request for registration at Department of Business Development in Chiang-

Mai.

Registration of business

Individual- It has one owner, several owners or partnership not registration.

Enterprise of individual beauty salon business not registration commerce.

Classify by corporate, limited company, partnership, common partnership.

Enterprise must registration following commercial law.

Food and Drug administration

In Thailand, the Food Act of B.E.2522 (1979) is the major law aimed at

protecting and preventing consumers from health hazards occurring from food

consumption. According to the Food Act, the Ministry of Public Health is designated

to be in charge of the execution of this act. The act also empowered the Ministry of

Public Health to promulgate ministerial regulations, to appoint the Food Committee

and competent officers, and to set up other activities in order to carry out the

provisions of the Act.

27

Social and environment

Nowadays, in the social that consumer more attend to healthy, so the company

has the opportunity to develop useful products for health which is herbal juice for they

who love healthy. Color of each herbal juice, it attract to the consumers of all ages,

whether children, teenager, adults until to the elderly that it increase target marketing

for our company. In environment, Herbal plus company located Doisaket is one of

district in Chiang mai which these areas are there easy transportation to city in

Chiangmai and this district that economic growth in first list of Chiang Mai Province.

Because of it is important route that passes from Chiang Mai to Chiang Rai. For the

establishment of Herbal plus factory will be occur the process produce by technology

industrial tools that pollution is occurring and company have to control it. So, it can

avoid damage to the reputation of the company and cause the cost of an increase by

prevention of toxic pollution that may be occur harm to the environment and social.

Technology

In the past, technology is not a central role in production process so, the

production processes quite slow and the standard of goods is not stable. But at the

present, there is development in term of production process to get faster in production

as well as the standard of the goods. The standard of the goods will depend on the

quality of technology in production process. Our company is taking IT to use in the

management by applied for occur operational efficiency and use in decision making in

operations management. In transportation, use in movement and logistics product

from factory to customer by take technology to help create the comfort and speed to

the transport. As a result, the transportation is efficient that company will be receive

the trust and confidence of customers when the movement, good transportation and on

time. For example;

Grindmachine(wet/dry)

In present, Grindmachine(wet/dry) was used to substitute

the Grinding that use by hand of human. It can

grind raw material to high quality and get standard ingredient.

28

Pasteurizer Machine 3 Tanks

It can percolate to get a quality of herb and can sterilize bacteria

and germ for get high quality of clean product.

Close lid machine

It helps to close many of bottles and get more confident that it

isn’t occur accident or mistake. It can close many bottles in the same.

Contain machine

This machine can contain herbal juice in the same quantity of

each bottle and help to reduce loss of herbal juice.

Squash machine- separate water and scraps

It can help to divide herbal juice that good or bad and get

stardard or not. We will get a high quality of herbal juice.

29

Competition Analysis (3C Analysis)

Competitor Analysis

Nowadays, trend of herbal drinks are more popular so it has many competitor. We can

divided competitor into 2 kind are direct competitor an indirect competitor.

Direct competitor is healthy drinks that produce from fruit and vegetable or herbal.

We can classify into 2 groups are direct competitor and indirect competitor.

Direct competitor

We have five direct competitor such as Tipco, Malee, Unif, Doi kham and UFC.

The first one Tipco, it built on 1976, 22 may. Now they have

cost for register 500 million baht. It’s the first business that gets

certification ISO 9002 of world in production pineapple. They

have many products from fruit and vegetable juice and many

products export. Moreover, they have developed product all the

time for satisfy need’s customer.

Advantage :

-The brand of product is the first popular.

-The flavor is satisfied to customers.

-They have various juices which mean various choices.

-Tipco can export the product to abroad.

Disadvantage:

-The cost of operation is very high.

-The product is high price.

-The flavor does not like fresh fruit

30

The second Malee run the business more than 30 years. Malee

Company is leader of fruit and vegetable juice, canned fruit and

cereal drink. They have expert in all the process such as search

for the raw material, produce and transformation of fruit and

sell both inbound and outbound. They have many products for

choice to customer and develop product all the time. So these

things get the reliable from customer.

Advantage:

-The produce has the most diversity.

- The product is popular in the market.

-The company has introduced the product continuously.

Disadvantage:

- More expensive

- The cost of producing is high

The third Uni- president firm set up on 1994 with the cost

register 250 million. Uni-president firm get the acceptance and

confidence from customer by the firm is the producer several of

beverage under Unif brand. It composes of mix vegetable and fruit,

fruit juice, tea and coffee. Moreover, The firm also present and develop

product to good quality, can do stable taste and nutrient value for

healthy of consumer.

Advantage

- The company has been continually gained well acceptance and reliance from

Thai consumers.

- It composes of mix vegetable and fruit, fruit juice, tea and coffee.

- Innovative Production Technology, the company developed its production

quality by starting to run high efficient and standardized factory in Nakhon

Pathom.

- It has been promotion for attract customer in product.

- This company has increase new package for expand to new customer.

31

- It has certifications of world recognized standards in safety and quality of

food: HACCP, SQF 2000 and GMP.

Disadvantage

- It has more competitors in market.

- It set priced as standard which are difficult to negotiate product of supplier.

The forth UFC is the brand that know well more than 30 years. It has

cost register 15 million. This product sell both inbound and outbound.

They are develop the tool, machine, personnel, and quality system and

get certified standards which is acceptable both inbound and outbound

such as GMP, HACCP, ISO9001:2000, BRC and IFS. It can make

customer more reliable in product.

Advantage

- UFC is the brand that knows well more than 30 years which it can make

customer more reliable in product.

- UFC is processor and packer of canned fruits, canned vegetables and fruit

juice.

- This product sell both inbound and outbound.

- They were accepted both inbound and outbound such as GMP, HACCP, and

ISO9001:2000, BRC and IFS.

- It has the most promotion such as advertise, magazine, website and etc. which

are attract to customer.

Disadvantage

- The company has not produced the herbs drink which they are emphasized

more fruit juice.

- They have more competitors in market such as Tipco, Malee, Unif, and etc.

- It set priced as standard which are difficult to negotiate product of supplier.

- It has many produced the product that imperative to failures of the product.

32

The last one, Doikham establish on 1972. It has more product

from vegetable and fruit. It’s develop machine, package to

more modern and expand the market within country to

continue.

Advantage

- Doikham is the Royal Project Foundation for help hill tribe people has

occupation.

- It’s developed machine, package to more modern and expands the market

within country to continue.

- Doikham received certification standard that there are ISO 9001:2000

,HACCP และ GMP.

- It has product to selling in the form of powder and water that selling

as convenience stores and department stores.

Disadvantage

- Nowadays, herbal drink has many brand so, customer has many choice.

- Some customer may be unknown in this product. For example, teenager will

be most popular are soft drinks.

Indirect competitors

They are competitor in Chaingmai.

Chiang Mai M.T. Foods Co., Ltd.,

Product Name: herbal drink

Product Category: Food and beverage

Product Sub-Category: herbal drink

Brand: Mae Kan

Address: Chiang Mai M.T. Foods Co., Ltd., 109/2 Moo16 Phapai Tambon,

SansaiAmpour, Chiang Mai province 50210

33

Mai M T Foods Co., Ltd. They are specializing on Thai food preservation technology,

combined with a sterile a stereo and a slice of dried extract moisture. This gives them

the potential to produce Thai food can. Keep the car longer without refrigeration. And

now we have manufactured various products as follows.

1. Khanom Thai canned ready to eat, packed in a sterile bag, through the slice, such as

Sterling Eegrdong longan juice.

2. Finished with Thai herbal drinks packaged in sterile envelopes. Through Sterling

scales such as water, sugar baby.

3. Vegetable soup pepper dried herbs with dehydrated. Moisture contained in the

envelope, such as garlic and dried.

Advantage:

-This manufacture produces various food and beverage which customers have many

choices.

-They have specialized on Thai food preservation technology.

-Their product can keep the car longer without refrigeration.

Disadvantage:

- They don’t produce the product directly which may be mistake.

Mocktail & Spa Drink @ food decor

Food & Décor Organizer Chiang Mai serve Mocktail & Spa Drink. They already

distribute to their customers everywhere in Chiang Mai. They emphasized about

flavor, quality, and color of every beverage to ensure that Mocktail & Spa Drink our

part to make your special occasion more memorable whether it is a party, product

launch, seminar, wedding party for you and who love health.

Menu of Mocktail & Spa Drink such as Thai Herb Juice, Frappe, Thai Herb Blend /

Mixed Vegetable Blend / Mixed Fruit Blend, etc.

Advantage:

-This company has various products.

-They get organize events, wedding, and party for health lover.

34

Disadvantage:

-More expensive

-The most product not herbal drink.

Sweet-Tree fruit juice

Vegetable juice and fruit juice is fresh everyday.

Address: 5 Hudsadisevee Changpuek Road, Ampour

Meung, Chiang Mai province.

This company is produce vegetable juice and fruit

juice that fresh everyday which it isn’t fill preservative, color, and smell. These fruit

juice have many types are Saowarot, Asiatic, Matum, lemon grass, ginger, carrot,

tamarind, Makampom, Mafuang and other regular seasonal sales to restaurants, hotel,

school, and etc. Sweet-Tree fruit juice located in town of Chiang mai and it sells both

retail and wholesale. They have delivery.

Intra herbal drink

Herbal drinks have 23 types that distill from Canada

Address: 165 Moo 4 Huaisai, Ampour Maerim, Chaing mai

province.

Intra is fruit juice for healthy from Canada. These herbal drink

treatment about pressure, allergy, and etc. The main components are

grape juice mixed with pear as 36% of fruit juice concentrate.

Extracts from the flora, such as beans, Alpha Alpha Aloe.

35

Other Competitor

Many beverage that can solve the thirsty such as Coke, Pepshi soft drink every brand,

all the coffee shop, ice black coffee, black tea, etc. Although these product have target

market different from our business but it has same qualify is can solve the thirsty to

customer. So it has the chance that customer divert to consume these product and in

the contrast our product can also attractive these customer because our product have

more benefit to health than other products.

Customer analysis

Good health is something that everyone wishes. Nowadays, the most Thai

people are more interested in health care. Therefore, we focus on the customers who

interested in health care.

Our company divided the customer into two groups; the first group is working

people who are between 25-50 years old. This group who prefer herbal drink and want

take care about their health. The second group is people who want control weighs

which the most customers in this group are teens take care about their shape to make

them good looking. The most customers will buy at department stores, refreshment

stores, and retail shop. However, the customer also consume the product at

hotel/resort that concern about health and hospital. Our products are herbal drink that

delicious as natural tastes which have value and benefit to health. Our product help to

support healthy and preserve the balance of body, it can help to control working body

system. It also cures many diseases as well. In addition, herbal drink is suitable for

people who want to control weigh as well because it does not contain that causing the

obesity such as fat and cholesterol. However, some herbs that help to control fat from

meat consumption; it also can make body system have working efficiency.

Furthermore, our target will emphasize customer that stay North of Thailand zones;

due to our company located at Chiang Mai which can easy to distribution and take

care our customer. So, when we have good relationship to customer and know about

demand of customer then we will get more the profit.

36

Competitive Analysis

Rivalry Among Current Competitors

Herbal drink market is the popular in now. Many big company more play attention

and begin launch the new product to market such as UFC launch the tomato juice

100%, Malee launch veggee V9 mix fruit and vegetable 100%, Tipco launch Neger

Up fruit juice and Unif launch unif I firm. However, it has less number of competitors

in the herbal drink market when compare the demand of market it affect to current

competition not quite severe.

Threat of New Entrance

Because of herbal drink business has barrier to entry rather low. Moreover, trend of

herbal drink is increase in now so it’s inspire for new competitor who want to entry

the herbal drink market. So it more possible to has new competitor entry the herbal

drink market because of money for investment not more if raw material grow oneself

such as herbal, fruit and vegetable that can grow general area. Beside, it can also

reduce the cost of raw material.

Threat of Substitute Products or Services

The product is the substitute product of herbal drink is products which help to solve

thirsty and maintain health. Nowadays, we can classify to fruit and vegetable juice,

soup, mineral, and beverage that mix with vitamin. In the same time other product

that has similar qualify such as soft drink. Although these product have main target

group different from us but it has the same qualify such as help to solve the thirsty to

customer. Therefore it has opportunity that customer will divert to consume those

produce. Moreover, if those substitute products have low price, can also help to solve

the thirsty and convenience to buying. These things may the customer decide to buy

those substitute products. In the contrast our product can also attract customer

because it has qualify for direct to maintain health.

37

Bargaining Power of Supplier

Because of now, raw materials that use to make the herbal drink are cheap and easy to

find in the market. It has various suppliers. Therefore, it’s affect to suppliers of herbal

drinks have high bargaining power. In the contrast, it affect to bargaining power of

raw material’s suppliers have decrease.

Bargaining Power of Customer

Because of herbal drink product has not more and popular trend of herbal drink

product in current can make customer who want to drink have low bargaining power.

In the same time when consider in term of many substitute product that similar in

term of product’s quality and service it can make customer choose to change brand or

customer has low switching cost so it affect to bargaining power of buying has high.

38

STP Analysis

Segmentation

Demographic segmentation: Our group refers to population in Chiang mai in 2009.

We divide into 2 groups that are men and women. The groups of men are 797,521 and

women are 835,027. All these people are 1,632,548. We will show the average men

and women into the pie chart follow these;

Figure 3.1 Population in chiang Mai 2009

Psychological segmentation: Life style, it is about people who love to take care

themselves and play attention to maintain health.

Behavior segmentation: we can divide into four kinds. The first one, they like

strange product, different taste from general taste of herbal drink. The second they

think of taste, it the group that like taste of herbal drink and it the first factor for

consider when choose to consume the herbal drink. The third, it’s the healthy group.

They love to maintain their health and focus benefit after they consume. The last one,

it’s the brand loyalty customer.

39

Target Market

Our target market divided two groups; the first group is people who love to

take care themselves. Normally, those people always take care their health because

when they think herbal juice can help to cure their disease or something that wrong

inside their health. So, herbs are main target that can takes care their health. This

group decided to be consumed as herbal beverages is the major. The second group is

customer group who concerns about control weigh. In term of control weigh usually

drinking herb because herb is useful for burning fat, which directly benefit people

who want to lose weight. The herb is currently being applied in many years a model

for weight control. The most customer stayed at north of Thailand. The most of target

group are concern about healthy and who know benefit of herbs for good health,

cheap price but more quality.

In conclusion, the both groups of customers, which have the same purpose to

get healthy. So, we choose them to be the main target for our products. If we can be in

them, our product will be popular and easy to develop our products to satisfy

customers. In addition to, directly to the customers’ demand.

40

Position

▪

“Good healthy with Herbal plus” we encourage customer to have well healthy.

Position the product of the Herbal plus shop. Our company select to precede strategy

by create differentiation to the product (Product Differentiation). Focus on consumer

appreciates to different of the product in the shop and the product that sell at the

market. By posit the product follow benefit and value. Our company try to create

consumer acknowledge about benefit of the product drinking from the shop. It is

produce by raw material that growing by myself. Position of the product is high

quality and medium price that everybody can buy it.

Our company hasn’t a big competitor in Doi sket district. It has some a little

competitor such as household. Environment around our company are good and easy to

access to company when customer want to buy our product because of our company

located near the road side.

High quality product

Poor quality product

Premium Cheap

Herbal plus

41

Marketing Mix Strategy

Marketing mix is the tools to assist the company in pursuing the customer to

meet company objectives. Before offer anything to customer, the company has to be

carefully managed and controlled. The most importance thing is the company has to

define the target group and meet their need. The marketing mix is apart of the

organizations planning process and including with analyzing of 4Ps:

1. Product: The core product of our company is herbal juice that made from ginger

juice, lemongrass juice, aloe juice, Roselle juice and Asiatic Pennywort juice. The

company will buy raw material from local community and input it to the process for

become to herbal juice. Our product will open to institute of government to checking a

quality of product and raw material for guarantee quality of our product.

2. Price: It depends on a standard price of the market that set from average of herbal

drink market but our company will adjust price in appropriate level to customer and

also think a price by following factor; cost of raw material and cost of production, sale

price product of competitors and primary profit rate from product. So, everyone can

buy our product especially people in Chiang Mai and also local people too.

3. Place: The company use contribution channel to distribute product to customer. Our

company will distribute product through wholesaler, retailer, advertising, internet (sale

online) and word of mouth are also an important contribution channel.

4. Promotion: The company point out an important of customer healthy. We will

promote benefit of herb that can help our customer who buys our product get a good

health. We will promote these information thought television, internet website,

magazine, poster and brochure. “Free test taste before buying” is a one of promotion

that can attract customer to interest very well.

42

SWOT analysis

Strength

-Raw material can plant by ourselves or can buy from local community.

-Using local people labor to produce the product, nearing raw material resources, save

cost of transportation. It helps to reduce cost of production.

-Herbal plus made from natural raw material without toxin. It made from several

herbs that have good benefit for health.

-Have more product choices to selection. We have many taste.

Weakness

-Our brand is a new brand, customer still unknown in our brand.

-Using many cost of advertising.

-Still don’t accept guarantee from Food and Drug Administration.

Opportunity

-Our product conforms to customer need and wants in the present. Today, they attend

to interesting in healthy product.

-We easy to find raw material (herbs) in every area of Chiang Mai and Thailand.

-The Government has policy to encourage healthy of people in country and also

encourage local product in local community.

Threat

-Heavy competitors both old and new competitor that enter to this business market.

-Most of customer has their own loyalty. They don’t want to get new product.

-Economic situation.

43

Sale Forecast

Our Squash machine- separate water and scraps can contain raw material 200 kg./Hr.

One kilogram we can average contain 10 bottle both 250 ml and 500 ml. So 200 kg

we can contain 2000 bottle. We have 5 squash machine. Therefore, we can product

10,000 bottle/time. Each day we can produce 4 times because each process takes more

time to produce. If we produce more than 4 time per day not enough the time.

Therefore, each day we can produce 40,000 bottles (10,000×4) and each month we

can produce 1,200,000 bottles (40,000×30).

We plan to promote three month are April, August and December. So month that

promote percent of sale will increase because we will promote buy two pack get one

pack free. It can make remain product in stock sold out.

From I forecast, I use data base of Chiang Mai is base of forecast. We use income of

populations in Chiang Mai-average 81,830.71 baht per person per year and target

market group- hotel 223 places, restaurant , hospital 7 places, supermarket 4 places to

forecast of sale.

We can produce 40,000 bottles per day.

So 40,000 bottle X 30 day 1,200,000

First three month we produce forecast only 40% of

whole productivity because it trial market and

consumer not too much because it not well known. 480,000

Sale forecast in the first month or in 6 th

month

80% because our product is a new product surely

customer want to taste. 384,000

We divided size of product that product in equally. 192,000

Price of small size 250 ml/9 baht ฿1,728,000

Price of medium size 500 ml/17 baht. ฿3,264,000

Table 3.2 sale forecast in year 1

44

Sale forecast in each month Produce Sale

7 th

month 40% 85%

8 th

month 40% 95%

9 th

month 50% 95%

10 th

month 50% 90%

11 th

month 55% 85%

12 th

month 55% 80%

Table 3.2.1 sale forecast in year 1


Sale forecast in the first year. Income

January 0

February 0

March 0

April 0

May 0

June ฿4,992,000

July ฿5,304,000

August ฿5,616,000

September ฿7,410,000

October ฿7,020,000

November ฿7,293,000

December ฿6,864,000

Total ฿44,499,000

45

Second year, produce increase 5-15 % of last year because we have to expand channel of

market.


1 th

month 60% 85%

2 th

month 60% 90%

3 th

month 60% 90%

4 th

month 65% 95%

5 th

month 65% 90%

6 th

month 65% 87%

7 th

month 65% 85%

8 th

month 67% 90%

9 th

month 67% 87%

10 th

month 68% 85%

11 th

month 68% 85%

12 th month 69% 92%



Sale forecast in the second year. Income

January ฿7,956,000

February ฿8,424,000

March ฿8,424,000

April ฿9,633,000

May ฿9,126,000

June ฿8,821,800

July ฿8,619,000

August ฿9,406,800


October ฿9,016,800



Total ฿107,440,320

46

Third year, produce forecast increase 5-10% of last year because we will increase send the

product to exist market group and expand market.


1 th

month 70% 87%

2 th

month 70% 90%

3 th

month 70% 90%

4 th

month 75% 95%

5 th

month 75% 90%

6 th

month 75% 87%

7 th

month 75% 87%

8 th

month 77% 90%

9 th

month 77% 87%

10 th

month 77% 87%

11 th

month 78% 90%

12 th month 78% 95%



Sale forecast in the third year. Income

January ฿9,500,400


March ฿9,828,000

April ฿11,115,000

May ฿10,530,000

June ฿10,179,000

July ฿10,179,000

August ฿10,810,800


October ฿10,450,440



Total ฿125,381,880

47

Forth year, produce forecast 5-10% last year because we have new group of market or

retailer.


1 th

month 80% 85%

2 th

month 80% 87%

3 th

month 80% 87%

4 th

month 85% 90%

5 th

month 85% 88%

6 th

month 85% 87%

7 th

month 85% 87%

8 th

month 87% 90%

9 th

month 87% 88%

10 th

month 87% 88%

11 th

month 88% 89%

12 th month 88% 95%



Sale forecast in the forth year. Income

January ฿10,608,000


March ฿10,857,600

April ฿11,934,000

May ฿11,668,800

June ฿11,536,200

July ฿11,536,200

August ฿12,214,800


October ฿11,943,360



Total ฿140,359,440

48

Fifth year, produce forecast increase 3-7% of last year because we increase have new group

of market or retailer and in this year we have more consumer because every consumer well

know about our product.


1 th

month 90% 87%

2 th

month 90% 87%

3 th

month 90% 87%

4 th

month 93% 90%

5 th

month 93% 88%

6 th

month 95% 88%

7 th

month 95% 89%

8 th

month 95% 95%

9 th

month 96% 90%

10 th

month 96% 89%

11 th

month 96% 89%

12 th month 97% 95%



Sale forecast in the fifth year. Income

January ฿12,214,800


March ฿12,214,800

April ฿13,057,200

May ฿12,767,040

June ฿13,041,600

July ฿13,189,800

August ฿14,079,000


October ฿13,328,640



Total ฿157,290,120

49

Sale Forecast

0

20

40

60

80

100

120

140

160

180

0 1 2 3 4 5 6

Year

Ba

th (

millio

n)

Figure 3.2 Sale forecast in each year.

Marketing Expense

Rate of our advertisement:

- Magazine; Inside full colour 36,000 baht per month

- Television; 9 channel in news period 50,000 per minute

- Website; Position at middle of first page 15,000 baht

- Poster; 119 square meter, we want 3 square meter equal 357 baht and we want 30

poster equal 10,710 baht

Total: 111,170 baht

50

Promote: Cost of promote in each month 20,000 baht

We have promote three months every year; April because it is a summer. In summer

everybody drink more water because the climate so warm. August because it is a rain

season computation our product may be decrease. December because some of product

that remain in stock nearly expire. In these months that have a promote we will sale

by buy 2 pack get free one pack for product that remain in stock sold out. And begin

production on next year.

Commission: 15,000 for salesman that can sale follow the goal that company set.

Commission will give in month has promote and we begin play commission in second

year.

In first month or 6 th

month of first year after open the factory we spend money about

baht 111,710 in this month for advertise and promote our product. Next month until

end of this year spend money about 101,000 because we deduct price of poster.

Marketing Expense first year

Month Marketing Expense(Baht)

1 -

2 -

3 -

4 -

5 -

6 111,710

7 101,000

8 121,000

9 101,000

10 101,000

11 101,000

12 121,000

Total ฿757,710

Table 3.7 marketing expense in year 1

51

Marketing Expense second year

In second year, cost of advertisement remain 101,000


1 101,000

2 101,000

3 101,000

4 136,000

5 101,000

6 101,000

7 101,000

8 136,000

9 101,000

10 101,000

11 101,000

12 136,000

Total ฿1,317,000


Marketing Expense third year

We reduce cost of magazine and website; magazine advertisement Inside Haft Colour

about 20,000 baht and website, position middle upper of first page of website about

10,000 baht. Because some consumer well know about our product.


1 80,000

2 80,000

3 80,000

4 115,000

5 80,000

6 80,000

7 80,000

8 115,000

9 80,000

10 80,000

11 80,000

12 115,000

Total ฿1,065,000


52

Marketing Expense forth year

In the forth and fifth month, we will reduce cost of advertisement on website; it about

4,500 baht because we have many consumer and every consumer well know our

product.


1 74,500

2 74,500

3 74,500

4 109,500

5 74,500

6 74,500

7 74,500

8 109,500

9 74,500

10 74,500

11 74,500

12 109,500

Total ฿999,000


Marketing Expense fifth year


1 74,500

2 74,500

3 74,500

4 109,500

5 74,500

6 74,500

7 74,500

8 109,500

9 74,500

10 74,500

11 74,500

12 109,500

Total ฿999,000


53

Chapter 4

Technical Feasibility Study

54

Product Characteristics

Initial of investment our company will produce herbal juice 5 kinds are ginger juice,

lemongrass juice, aloe juice, Roselle juice and Asiatic Pennywort juice.

Ginger juice

Ingredient:

- Fresh ginger

- Syrup

- Water

Benefit

Nutrition: There are more nutrients that have benefit to health such as calcium

maintain bone and tooth and there is beta- carotene for help to resist cancer.

Value of drug: cure flatulence, reduce phlegm, cure feel queasy symptom, vomit and

carsick. It helps digest and resist occur scar in stomach.

Roselle juice

Ingredient:

- Fresh Roselle

- Syrup

- Water

- Salt

Benefit

Nutrition: give high vitamin A, eye care, and help maintain bone and tooth

Vale of drug: excreted urine, reduce blood pressure, reduce thirsty symptom.

55

Asiatic Pennywort juice

Ingredient:

- Asiatic pennywort

- Syrup

- Water

Benefit:

Nutrition: give high vitamin A and calcium. Moreover, it has vitamin B1.

Vale of drug: cure bruise within body, cure aphthous ulcer, thirsty, reduce migraine

symptom, maintain brain and heart, cure exhausted and reduce blood pressure if drink

every day only one week it can make high blood pressure decrease. Moreover, it can

destroy cancer cell, reduce pain and cure scar in stomach and intestine. It can help

flow of blood and excreted urine.

Aloe juice

Ingredient:

- Aloe

- Pandan

- Syrup

- Water

Benefit:

Nutrition: heal a wound and stimulate the growth of cells around the wound.

Vale of drug: maintain health that exhausted and helps the excretory system to

normal.

56

Lemongrass juice

Ingredient:

- Lemongrass

- Syrup

- Water

Benefit:

Nutrition: Has vitamin A help maintain eyes and calcium and phosphorus help

maintain bone and tooth.

Vale of drug: cure flatulence, colic, excreted urine, reduce the toxicity of unknown

substances in the body and reduce high blood pressure.

57

Specification, Feathers, Dimension, Life time etc.

Our product are contain in the bottle that made from high quality plastic. The style of

bottle is cylinder. We use twist lid to close the bottle. Size of bottle has 250 ml and

500 ml. The bottle has transparent color and a logo show middle of bottle and has

picture herbal that is raw material that uses to produce. Each herbal juice that contain

into bottle is different of color such as ginger juice is yellow color, Roselle juice is

red color, Asiatic Pennywort juice is dark green, Aloe juice and Lemongrass juice are

bright green. These colors come from raw material.

The age of herbal juice about one year.

Figure 4.1 package of product

58

Production process

1. Choose raw material to produce. It should fresh and new for get good taste of

herbal juice.

Aloe Lemongrass Asiatic Pennywort

Roselle Ginger

2. Bring those of herb to wash then bring herb that clean already to grind

machine (wet/dry) for cut and squash herb.

3. Then bring herb that grind already to Squash machine- separate water and

scraps and then fill the water and Syrup.

4. When separate water and scraps of herbal already. We will get herbal juice

and then bring herbal juice into pasteurizer machine with 60 degree Celsius for

sterilize. Pasteurization must keep in temperature 4-6 degree Celsius and can

exist 15-30 days.

5. Then contain into bottle with contain machine and close lid by close lid

machine and keep it in freezer

59

Location

Figure 4.2 location

Herbal plus company is located at Doi saket, Chiang Mai. It’s basin and wide area.

Whole area is about 4 rai, 6,000 baht/square wah. We buy 1 rai = 2,400,000 baht

because our company is medium size. The reason that we choose establish company

at Doi saket, Chiang Mai because this area appropriate for build the factory and

around area has basin and many tree. Moreover it not near village so it isn’t disturbs

those villages. Beside, it not far from city and convenient transportation because it

near superhighway and convenient for retailer who come to direct receive product at

our factory. In addition, Chiang Mai has more hospital, restaurant, hotel and shop.

There are retailers that receive our product.

60

Facility Layout

Figure 4.3 our company



61

Our factory layout is about herbal drink that our factory has 2nd

floors by first floor is

production that we will begin from factory entrance when turns right you can see

reception room. In reception room include with fan for employee and counter that

welcome to customer, contact about order herbal drink and give information to

customer. Then reception room have sofa for customer seat to wait service and cold

water machine for convenience of customer. When turn left, you can see machine for

produce herbal drink as follow;

No.1 Grind machine (wet/dry) has 5 machines.

No.2 Squash machine- separate water and scraps has 5 machines.

No.3 Pasteurizer Machine has 3 Tanks.

No.4 Contain machine has 3 machines.

No.5 Close lid machine has 4 machines.

No.6 Freezer stainless 4 doors no frost system has 3 machines.

Moreover, first floor has toilets which separate are the men and the women for

employee and customer.

Figure 4.6 Map within company the first floor

62

When you walking up the 2nd

floor stairs, you go to straight and turn left then you can

see the door of office. Inside the office include air condition and it separate room, as

follow;

No.1 Executive room has executive table office, file cabinet, air condition, computer,

telephone.

No.2 Finance room has computer, telephone, computer desk and chair

No.3 Document room has computer, telephone, computer desk and chair, Fax,

photocopier, and file cabinet.

No.4 Meeting room have conference table.

No.5Marketing room has computer, telephone, computer desk and chair.

And has toilet for manager and employee between meeting room and marketing room.

Figure 4.7 Map within company the first floor

63

Machine/Tools/Equipments

Squash machine- separate water and scraps

Feature:

1. Structure made with stainless steel

2. Dimension 45x125x126 cm.

(WxLxH)

3. Power by motor 3 horsepower

4. Capacity 200 kgs./Hr.

Price 35,471 Bath

Grind machine (wet/dry)

Feature:

1. Structure is stainless steel

2. electricity 220 volt

3. Capacity 30-50 kgs./Hr.

Price 20,000-50,000 bath

Pasteurizer Machine 3 Tanks

It’s the pasteurizer machine sterilize vegetable,

fruit and herbal juice. Temperature when sterilize

80-95 degree Celsius and there is capacity 100-150

liter/hr.

Price 50,000 bath

64

Close lid machine

It’s the machine that suite with lock for protect seep.

It can lock both plastic and glass bottle.

Feature:

1.MODEL JGS – 880

2. Electricity 220 V 50 Hz

3. Capacity 800 bottle/Hr

4. size of lid until 20-35 millimeter

5.Dimension 605x300x970 ml. (WxLxH)

Price 35,000 Bath

Freezer stainless 4 doors no frost system

Feature:

1. made from stainless

2. voltage 220-240 Volt

3. Electricity 2.2 ampere

4. frequency 50 Hz

5. Dimension 1200x750x2100 ml. (WxLxH)

6. temperature 0-10 degree Celsius

Price 48,000 bath

65

Contain machine

Feature:

1. Capacity 200-1000 CC

2. 6 head contain

3. speed of contain 24

bottle/minute (at 500 CC) and

34500 bottle per day

4. voltage 380 Volt 400 Watt

5. Dimension 750x750x2500 ml. (WxLxH)

6. Made from stainless

Price 45,000 bath

Furniture and electronic equipment in Herbal plus factory

Those furniture and electronic equipment in herbal plus factory necessary for use to

both office and factory, we choose those furniture and electronic equipment that not

expensive but have quality.

Computer Desk

Price: 1,300.-

Chair

Price: 950.-

66

File cabinet

Price: 2,900.-

Telephone

Price: 890.-

Fax and Telephone

Price: 1,900.-

Clod water machine

Price: 4,300.-

Fan

Price: 1,030.-

67

Air condition

Brand: DAIKIN FTE-SERIES

Price: 8900 BTU is 15,000.-

Air condition

Brand: DAIKIN FTE-SERIES

Price: 17750 BTU is 26,900.-

Executive table office

Price: 6,900.-

Conference table Price: 12,500.-

Sofa

Price: 4,900.-

Counter office Price: 24,156.-

68

Photocopier

Price: 24,900.-

Printer

Price: 2,060.-

Door roll

Price: about 2,000.-

Toilet bowl

Price: 1,549.-

Mirror

Price: 110.-

69

Washbasin

Price: 386.-

Fire extinguisher

Price: 710.-

Computer

Price: 6,390.-

Pickup

Price: 632,000.-

70

Cost of investment

Pre cost of investment

Equipment in Herbal plus factory

No Product Price Number Total

1. Squash machine-

separate water and

scraps

35,471.-

5 177,355

2. Grind machine

(wet/dry)

40,000.- 5 200,000

3. Pasteurizer Machine 3

Tanks

50,000.-

5 250,000

4. Close lid machine

35,000.- 5 175,000

71

5. Freezer stainless 4 doors

no frost system

48,000.- 10 480,000

6. Contain machine

45,000.- 5 225,000

Total 1,507,355

Table 4.1 cost of investment

72

Furniture in herbal plus factory


1. Chair

950.-

6 5,700

2. Computer Desk

1,300.-

6 7,800

3. File cabinet 2,900.- 4 11,600

4. Executive table

office

6,900.- 1

6,900

5.

Conference table

12,500.-

1

12,500

73

Table 4.2 cost of furniture

6. Sofa

4,900.- 1 4,900

7. Counter office

24,156.- 1 24,156

8. Toilet bowl

1,549.- 3 4,647

9. Mirror

110.- 3 330

10. Washbasin 386. 3 1,158

Total 79,691

74

Electronic equipment in herbal plus factory


1. Telephone

890.- 4 3,560

2. Fax and telephone 1,900.- 1 1,900

3. Cold water

machine

4,300.- 2 8,600

4. Fan 1030.- 1 1,030

75

Table 4.3 cost of Electronic

5. Air condition

15,000.- 1 15,000

6. Air condition 26,900.- 1 26,900

7. Photocopier 24,900.- 1 24,900

8. Printer

2,060.- 1 2,060

9. Computer

6,390.- 7 44,730

Total 128,680

76

Other equipment in herbal plus factory

No. Product Price Number Total

1. Fire extinguisher

1,200.- 4 4,800

2. Door roll

2,000.- 1 2,000

3. Pickup

632,000.- 2 1,264,000

Total 1,270,800

Table 4.4 cost of other equipment

77

Investment cost

Investment Cost

1. Land

2. building

3. Equipment in herbal plus

4. Furniture

5. Electronic equipment

6. Other equipment

2,400,000

2,000,000

1,507,355

79,691

128,680

1,270,800

Total 7,386,526

Table 4.5 investment cost

Loan

Cash loan ฿12,000,000 interest rate 0.12

interest per year ฿1,440,000

Total ฿13,440,000

Repayment (year) 5

Period Beginning

balance Interest expense

(Dr.)+ Note payable

(Dr.)= Cash (Cr.) Ending Balance

January 31, 2009 ฿13,440,000 ฿24,000 ฿200,000 ฿224,000 ฿13,216,000

Febuary 28, 2009 ฿13,216,000 ฿24,000 ฿200,000 ฿224,000 ฿12,992,000

March 31, 2009 ฿12,992,000 ฿24,000 ฿200,000 ฿224,000 ฿12,768,000

April 30, 2009 ฿12,768,000 ฿24,000 ฿200,000 ฿224,000 ฿12,544,000

May 31, 2009 ฿12,544,000 ฿24,000 ฿200,000 ฿224,000 ฿12,320,000

June 30, 2009 ฿12,320,000 ฿24,000 ฿200,000 ฿224,000 ฿12,096,000

July 31, 2009 ฿12,096,000 ฿24,000 ฿200,000 ฿224,000 ฿11,872,000

August 31, 2009 ฿11,872,000 ฿24,000 ฿200,000 ฿224,000 ฿11,648,000

September 30, 2009 ฿11,648,000 ฿24,000 ฿200,000 ฿224,000 ฿11,424,000

October 31, 2009 ฿11,424,000 ฿24,000 ฿200,000 ฿224,000 ฿11,200,000

November 30, 2009 ฿11,200,000 ฿24,000 ฿200,000 ฿224,000 ฿10,976,000

December 31, 2009 ฿10,976,000 ฿24,000 ฿200,000 ฿224,000 ฿10,752,000

January 31, 2010 ฿10,752,000 ฿24,000 ฿200,000 ฿224,000 ฿10,528,000

Febuary 28, 2010 ฿10,528,000 ฿24,000 ฿200,000 ฿224,000 ฿10,304,000

March 31, 2010 ฿10,304,000 ฿24,000 ฿200,000 ฿224,000 ฿10,080,000

April 30, 2010 ฿10,080,000 ฿24,000 ฿200,000 ฿224,000 ฿9,856,000

May 31, 2010 ฿9,856,000 ฿24,000 ฿200,000 ฿224,000 ฿9,632,000

June 30, 2010 ฿9,632,000 ฿24,000 ฿200,000 ฿224,000 ฿9,408,000

July 31, 2010 ฿9,408,000 ฿24,000 ฿200,000 ฿224,000 ฿9,184,000

August 31, 2010 ฿9,184,000 ฿24,000 ฿200,000 ฿224,000 ฿8,960,000

78

September 30, 2010 ฿8,960,000 ฿24,000 ฿200,000 ฿224,000 ฿8,736,000

October 31, 2010 ฿8,736,000 ฿24,000 ฿200,000 ฿224,000 ฿8,512,000

November 30, 2010 ฿8,512,000 ฿24,000 ฿200,000 ฿224,000 ฿8,288,000

December 31, 2010 ฿8,288,000 ฿24,000 ฿200,000 ฿224,000 ฿8,064,000

January 31, 2011 ฿8,064,000 ฿24,000 ฿200,000 ฿224,000 ฿7,840,000

Febuary 28, 2011 ฿7,840,000 ฿24,000 ฿200,000 ฿224,000 ฿7,616,000

March 31, 2011 ฿7,616,000 ฿24,000 ฿200,000 ฿224,000 ฿7,392,000

April 30, 2011 ฿7,392,000 ฿24,000 ฿200,000 ฿224,000 ฿7,168,000

May 31, 2011 ฿7,168,000 ฿24,000 ฿200,000 ฿224,000 ฿6,944,000

June 30, 2011 ฿6,944,000 ฿24,000 ฿200,000 ฿224,000 ฿6,720,000

July 31, 2011 ฿6,720,000 ฿24,000 ฿200,000 ฿224,000 ฿6,496,000

August 31, 2011 ฿6,496,000 ฿24,000 ฿200,000 ฿224,000 ฿6,272,000

September 30, 2011 ฿6,272,000 ฿24,000 ฿200,000 ฿224,000 ฿6,048,000

October 31, 2011 ฿6,048,000 ฿24,000 ฿200,000 ฿224,000 ฿5,824,000

November 30, 2011 ฿5,824,000 ฿24,000 ฿200,000 ฿224,000 ฿5,600,000

December 31, 2011 ฿5,600,000 ฿24,000 ฿200,000 ฿224,000 ฿5,376,000

January 31, 2012 ฿5,376,000 ฿24,000 ฿200,000 ฿224,000 ฿5,152,000

Febuary 28, 2012 ฿5,152,000 ฿24,000 ฿200,000 ฿224,000 ฿4,928,000

March 31, 2012 ฿4,928,000 ฿24,000 ฿200,000 ฿224,000 ฿4,704,000

April 30, 2012 ฿4,704,000 ฿24,000 ฿200,000 ฿224,000 ฿4,480,000

May 31, 2012 ฿4,480,000 ฿24,000 ฿200,000 ฿224,000 ฿4,256,000

June 30, 2012 ฿4,256,000 ฿24,000 ฿200,000 ฿224,000 ฿4,032,000

July 31, 2012 ฿4,032,000 ฿24,000 ฿200,000 ฿224,000 ฿3,808,000

August 31, 2012 ฿3,808,000 ฿24,000 ฿200,000 ฿224,000 ฿3,584,000

September 30, 2012 ฿3,584,000 ฿24,000 ฿200,000 ฿224,000 ฿3,360,000

October 31, 2012 ฿3,360,000 ฿24,000 ฿200,000 ฿224,000 ฿3,136,000

November 30, 2012 ฿3,136,000 ฿24,000 ฿200,000 ฿224,000 ฿2,912,000

December 31, 2012 ฿2,912,000 ฿24,000 ฿200,000 ฿224,000 ฿2,688,000

January 31, 2013 ฿2,688,000 ฿24,000 ฿200,000 ฿224,000 ฿2,464,000

Febuary 28, 2013 ฿2,464,000 ฿24,000 ฿200,000 ฿224,000 ฿2,240,000

March 31, 2013 ฿2,240,000 ฿24,000 ฿200,000 ฿224,000 ฿2,016,000

April 30, 2013 ฿2,016,000 ฿24,000 ฿200,000 ฿224,000 ฿1,792,000

May 31, 2013 ฿1,792,000 ฿24,000 ฿200,000 ฿224,000 ฿1,568,000

June 30, 2013 ฿1,568,000 ฿24,000 ฿200,000 ฿224,000 ฿1,344,000

July 31, 2013 ฿1,344,000 ฿24,000 ฿200,000 ฿224,000 ฿1,120,000

August 31, 2013 ฿1,120,000 ฿24,000 ฿200,000 ฿224,000 ฿896,000

September 30, 2013 ฿896,000 ฿24,000 ฿200,000 ฿224,000 ฿672,000

October 31, 2013 ฿672,000 ฿24,000 ฿200,000 ฿224,000 ฿448,000

November 30, 2013 ฿448,000 ฿24,000 ฿200,000 ฿224,000 ฿224,000

December 31, 2013 ฿224,000 ฿24,000 ฿200,000 ฿224,000 ฿0

Table 4.6 loan

79

Depreciation

Table 4.7 depreciation

No List Price per

1 unit

No. of unit Price Percent

1 Land 2,400,000 32.49%

2 Building 2,000,000 27.08

3 Squash machine 35,471 5 177,355 2.4%

4 Grind machine

(wet/dry)

40,000 5 200,000 2.7%

5 Pasteurizer

Machine 3 Tanks

50,000

5 250,000 3.38%

6 Close lid machine 35,000 5 175,000 2.37%

7 Freezer stainless 4

doors no frost

system

48,000 10 480,000 6.5%

8 Contain machine 45,000 5 225,000 3.04%

9 Chair 950 6 5,700 0.07%

10 Computer desk 1,300 6 7,800 0.1%

11 File cabinet 2,900 4 11,600 0.16%

12 Executive table

office

6,900 1 6,900 0.09%

13 Conference table 12,500 1 12,500 0.17%

14 Sofa 4,900 1 4,900 0.07%

15 Counter office 24,156 1 24,156 0.38%

16 Toilet bowl 1,549 3 4,647 0.06%

17 Mirror 110 3 330 0.004%

18 Washbasin 386 3 1,158 0.02%

19 Telephone 890 4 3,560 0.05%

20 Fax and telephone 1,900 1 1,900 0.03%

21 Cold water machine 4,300 2 8,600 0.12%

22 Fan 1030 1 1,030 0.01%

23 Air condition 15,000 1 15,000 0.2%

24 Air condition 26,900 1 26,900 0.37%

25 Photocopier 24,900 1 24,900 0.34%

26 Printer 2,060 1 2,060 0.03%

27 Computer 6,390 7 44,730 0.6%

28 Fire extinguisher 1,200 4 4,800 0.06%

29 Door roll 2,000 1 2,000 0.03%

30 Pickup 632,000 2 1,264,000 17.11% Total 7,386,526 100%

80

Depreciation rate 0.2

life time (month) 60

Salvage value 0.05

The First year

investment Cost January Febuary March May April June July August September October November December Total Salvage value

Building ฿2,000,000 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿380,000 ฿100,000

Squash machine ฿177,355 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿33,697 ฿8,868

Grind machine

(wet/dry) ฿200,000

฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿38,000 ฿10,000

Pasteurizer Machine

3 Tanks ฿250,000

฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿47,500 ฿12,500

Close lid machine ฿175,000 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿2,771 ฿33,250 ฿8,750

Freezer stainless 4

doors no frost

system

฿480,000

฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿91,200 ฿24,000

Contain machine ฿225,000 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿42,750 ฿11,250

Chair ฿5,700 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿1,083 ฿285

Computer desk ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿390

File cabinet ฿11,600 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿2,204 ฿580

Executive table

office ฿6,900

฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿1,311 ฿345

Conference table ฿12,500 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿2,375 ฿625

Sofa ฿4,900 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿931 ฿245

Counter office ฿24,156 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿4,590 ฿1,208

Toilet bowl ฿4,647 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿883 ฿232

Mirror ฿330 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿63 ฿17

Washbasin ฿1,158 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿220 ฿58

Telephone ฿3,560 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿676 ฿178

Fax and telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿95

Cold water machine ฿8,600 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿1,634 ฿430

Fan ฿1,030 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿196 ฿52

Air condition ฿15,000 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿2,850 ฿750

Air condition ฿26,900 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿5,111 ฿1,345

81

Photocopier ฿24,900 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿4,731 ฿1,245

Printer ฿2,060 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿391 ฿103

Computer ฿44,730 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿8,499 ฿2,237

Fire extinguisher ฿4,800 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿912 ฿240

Door roll ฿2,000 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿380 ฿100

Pickup ฿1,264,000 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿240,160 ฿63,200

Depreciation-

Equipment ฿4,986,526 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿947,440 ฿249,326

The second year

Investment

Cost January Febuary March May April June July August September October November December Total

Accumulate

Depreciation 2

Building ฿2,000,000 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿380,000 ฿760,000

Squash machine ฿177,355 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿33,697 ฿67,395

Grind machine

(wet/dry) ฿200,000

฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿38,000 ฿76,000

Pasteurizer Machine

3 Tanks ฿250,000

฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿47,500 ฿95,000


Freezer stainless 4

doors no frost

system

฿480,000

฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿91,200 ฿182,400

Contain machine ฿225,000 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿42,750 ฿85,500

Chair ฿5,700 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿1,083 ฿2,166

Computer desk ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿2,964

File cabinet ฿11,600 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿2,204 ฿4,408

Executive table

office ฿6,900

฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿1,311 ฿2,622

Conference table ฿12,500 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿198 ฿2,375 ฿4,750

Sofa ฿4,900 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿931 ฿1,862

Counter office ฿24,156 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿4,590 ฿9,179

Toilet bowl ฿4,647 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿883 ฿1,766

82

Mirror ฿330 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿63 ฿125

Washbasin ฿1,158 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿220 ฿440

Telephone ฿3,560 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿676 ฿1,353

Fax and telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿722

Cold water machine ฿8,600 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿136 ฿1,634 ฿3,268

Fan ฿1,030 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿196 ฿391

Air condition ฿15,000 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿2,850 ฿5,700

Air condition ฿26,900 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿5,111 ฿10,222

Photocopier ฿24,900 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿4,731 ฿9,462

Printer ฿2,060 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿391 ฿783

Computer ฿44,730 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿8,499 ฿16,997

Fire extinguisher ฿4,800 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿76 ฿912 ฿1,824

Door roll ฿2,000 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿380 ฿760

Pickup ฿1,264,000 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿240,160 ฿480,320

Depreciation-

Equipment ฿4,986,526 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿947,440 ฿1,894,880

The third year

investment


Accumulate

Depreciation 3

Building ฿2,000,000 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿380,000 ฿1,140,000

Squash machine ฿177,355 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿33,697 ฿101,092

Grind machine

(wet/dry) ฿200,000

฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿38,000 ฿114,000

Pasteurizer Machine

3 Tanks ฿250,000

฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿47,500 ฿142,500


Freezer stainless 4

doors no frost

system

฿480,000

฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿91,200 ฿273,600

83

Contain machine ฿225,000 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿42,750 ฿128,250

Chair ฿5,700 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿1,083 ฿3,249

Computer desk ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿4,446

File cabinet ฿11,600 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿2,204 ฿6,612

Executive table

office ฿6,900

฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿1,311 ฿3,933


Sofa ฿4,900 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿931 ฿2,793

Counter office ฿24,156 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿4,590 ฿13,769

Toilet bowl ฿4,647 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿883 ฿2,649

Mirror ฿330 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿63 ฿188

Washbasin ฿1,158 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿220 ฿660

Telephone ฿3,560 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿676 ฿2,029

Fax and telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿1,083


Fan ฿1,030 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿196 ฿587

Air condition ฿15,000 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿2,850 ฿8,550

Air condition ฿26,900 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿5,111 ฿15,333

Photocopier ฿24,900 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿4,731 ฿14,193

Printer ฿2,060 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿391 ฿1,174

Computer ฿44,730 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿8,499 ฿25,496


Door roll ฿2,000 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿380 ฿1,140

Pickup ฿1,264,000 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿240,160 ฿720,480

Depreciation-

Equipment ฿4,986,526 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿947,440 ฿2,842,320

84

The forth year

investment


Accumulate

Depreciation 4

Building ฿2,000,000 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿380,000 ฿1,520,000

Squash machine ฿177,355 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿33,697 ฿134,790

Grind machine

(wet/dry) ฿200,000

฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿38,000 ฿152,000

Pasteurizer Machine

3 Tanks ฿250,000

฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿47,500 ฿190,000


Freezer stainless 4

doors no frost

system

฿480,000

฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿91,200 ฿364,800

Contain machine ฿225,000 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿42,750 ฿171,000

Chair ฿5,700 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿1,083 ฿4,332

Computer desk ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿5,928

File cabinet ฿11,600 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿2,204 ฿8,816

Executive table

office ฿6,900

฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿1,311 ฿5,244


Sofa ฿4,900 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿931 ฿3,724

Counter office ฿24,156 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿4,590 ฿18,359

Toilet bowl ฿4,647 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿883 ฿3,532

Mirror ฿330 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿63 ฿251

Washbasin ฿1,158 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿220 ฿880

Telephone ฿3,560 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿676 ฿2,706



Fan ฿1,030 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿196 ฿783

85

Air condition ฿15,000 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿2,850 ฿11,400

Air condition ฿26,900 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿5,111 ฿20,444

Photocopier ฿24,900 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿4,731 ฿18,924

Printer ฿2,060 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿391 ฿1,566

Computer ฿44,730 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿8,499 ฿33,995


Door roll ฿2,000 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿380 ฿1,520

Pickup ฿1,264,000 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿240,160 ฿960,640

Depreciation-

Equipment ฿4,986,526 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿947,440 ฿3,789,760

The fifth year

investment


Accumulate

Depreciation 5

Building ฿2,000,000 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿31,667 ฿380,000 ฿1,900,000

Squash machine ฿177,355 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿2,808 ฿33,697 ฿168,487

Grind machine

(wet/dry) ฿200,000

฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿3,167 ฿38,000 ฿190,000

Pasteurizer Machine

3 Tanks ฿250,000

฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿3,958 ฿47,500 ฿237,500


Freezer stainless 4

doors no frost

system

฿480,000

฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿7,600 ฿91,200 ฿456,000

Contain machine ฿225,000 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿3,563 ฿42,750 ฿213,750

Chair ฿5,700 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿90 ฿1,083 ฿5,415

Computer desk ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿7,410

File cabinet ฿11,600 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿184 ฿2,204 ฿11,020

Executive table ฿6,900 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿109 ฿1,311 ฿6,555

86

office


Sofa ฿4,900 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿78 ฿931 ฿4,655

Counter office ฿24,156 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿382 ฿4,590 ฿22,948

Toilet bowl ฿4,647 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿74 ฿883 ฿4,415

Mirror ฿330 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿5 ฿63 ฿314

Washbasin ฿1,158 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿220 ฿1,100

Telephone ฿3,560 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿56 ฿676 ฿3,382



Fan ฿1,030 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿16 ฿196 ฿979

Air condition ฿15,000 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿238 ฿2,850 ฿14,250

Air condition ฿26,900 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿426 ฿5,111 ฿25,555

Photocopier ฿24,900 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿394 ฿4,731 ฿23,655

Printer ฿2,060 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿33 ฿391 ฿1,957

Computer ฿44,730 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿708 ฿8,499 ฿42,494


Door roll ฿2,000 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿32 ฿380 ฿1,900

Pickup ฿1,264,000 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿20,013 ฿240,160 ฿1,200,800

Depreciation-

Equipment ฿4,986,526 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿78,953 ฿947,440 ฿4,737,200

87

Operating cost

Raw material

- Aloe

Average weight 2 leave per 1 km.

- Buy 50 km price/km 35 baht

- Buy more than 50 km but not more than 100 km price/km 30 baht

- Buy 100-500 km price/km 25 baht

- Buy 500 km-1000 km price/km 20 baht

- Lemongrass

Average price each month on 2009

Jan 5.50 , Feb 6.48 , Mar 7.28 , Apr 7.50 , May 9.29 , Jun 12.50 , Jul 11.63 , Aug

11.45 , Sep 11.45 , Oct 12.50 , Nov 12.60 , Dec 12.72


Jan 13.50 , Feb 10.27 , Mar 10.21 , Apr 10.20 , May 8.77 , Jun 9.43 , Jul 9.32 ,

Aug 8.39 , Sep 8.10 , Oct 6.75 , Nov 6.92 , Dec -

- Asiatic Pennywort


Jan 3.5 , Feb 3.5 , Mar 3.5 , Apr 3.5 , May 3.5, Jun 3.5, Jul 3.5, Aug 3.5, Sep 8.10

, Oct 3.5, Nov 3.5, Dec 3.48


Jan 3.5 , Feb 4.78 , Mar 4.81 , Apr 5.3 , May 5.08 , Jun 5.03 , Jul 5.5, Aug 4.98,

Sep 4.63 , Oct 5.03, Nov 4.9 , Dec 4.5


Jan 4.79

88

- Roselle


Jan 140.75 , Feb 130 , Mar 141.82 , Apr 150 , May 155.56, Jun 170 , Jul 170 ,

Aug 170 , Sep 170 , Oct 170 , Nov 144.29, Dec 125


Jan 167.25 , Feb 196 , Mar 210 , Apr 191.18 , May 190, Jun 156.71 , Jul 252.75,

Aug 335 , Sep 335 , Oct - , Nov - , Dec –


Jan 150.

- Ginger


Jan 28.71 , Feb 18.03 , Mar 14.55 , Apr 14 , May 14.52, Jun 14.5 , Jul 14.5, Aug

14.5 , Sep 18.4 , Oct 27.48 , Nov 27.5 , Dec 27.5


Jan 27.5 , Feb 32.06 , Mar 4.4 , Apr 45.5 , May 47.29 , Jun 51.33 , Jul 62.66, Aug

63.8 , Sep 67.92 , Oct 83.87 , Nov 104.83 , Dec 47.10


Jan 40.

- Sugar: 17.25 baht/kg.

- Salt: 2.30 baht/kg.

89

Direct labor cost

- Executive 1 person 35,000/person 35,000/month

- Officer 7 people 12,000/person 84,000/month

- salesman 6 people 9,500/person 57,000/month

- Employee 20 people 9,500/person 190,000/month

- Staff 5 people 10,000/person 50,000/month

Total ฿ 416,000

Overhead cost

- Housekeeping 2 people 8,200/person 16,400/month

- Security guard 2 people 7,500/person 15,000/month

- Driver 2 people 8,500/person 17,000/month

Total ฿ 48,400

- Bottle 250 ml 1 pack has 150 bottle price 250 baht.

- Bottle 500 ml 1 pack has 150 bottle price 350 baht.

90

Management Analysis

- Administration Cost

We estimate the administration cost per month the first year.

No. List Amount

1 Electricity 15,000

2 Telephone 800

3 Internet 700

4 Water supply 5,000

Total 21,500

Table 4.8 administration cost year 1

The second year

No. List Amount


2 Telephone 1,000

3 Internet 700


Total 29,700


The third year

No. List Amount


2 Telephone 1,500

3 Internet 700


Total 37,200


91

The forth

No. List Amount


2 Telephone 2,000

3 Internet 700


Total 44,700


The fifth year

No. List Amount


2 Telephone 2,000

3 Internet 700


Total 52,700


92

Logistics Management

Logistic Management is used in the company to manage the transportation

inside and outside the company to make everything go fast and correctly.

Logistics Management is a part of Supply Chain Management that plans,

implements, and controls the efficient, effective, forward, and reverse flow and

storage of goods, services, and related information between the point of origin and the

point of consumption in order to meet customers’ requirements.

Customer Service

The company has delivery service to customer and supplier. Moreover, the

company will emphasize to take care of customers with smile to make the loyalty

customer. The company stand in “service mind” Because the activities that the

company satisfies and impresses for customer. This is the most important thing to

persuade them and can affect to the others step in logistic activities.

Return goods

If the company delivers the wrong products or there are any problems about the

product, the company will respond and will return goods suddenly.

Location Planning

Herbal plus company is located at Doi saket district that where wide area for

operation production and easy for transportation. Because there far from city about 10

km. Around there not near village so it not affect to village such as noise.

Transport & Traffic

- Inbound logistics. The company has delivery service to transport the transformed

product to factory by a fewer fee.

Material Handling and Transportation

TRUCK

Pickup

93

Chapter 5

Financial Analysis

94

Income Statement

The first year

Herbal Plus

Income Statement

January 31, 2009 February 28, 2009 March 31, 2009 April 30, 2009 May 31, 2009 June 30, 2009

Sale ฿4,992,000

Less: Cost of goods sold ฿4,027,584

Gross profit ฿964,416

Operating expense

-Salaries expense ฿464,400

-Marketing expense ฿111,710

-Administration expense ฿21,500

-Utilities expense ฿10,000

-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense ฿24,000 ฿24,000 ฿24,000 ฿24,000 ฿24,000 ฿24,000

-Income before Tax -฿224,000 -฿224,000 -฿224,000 -฿224,000 -฿224,000 ฿3,195,974

-Tax expense ฿223,718

Total operating expense ฿224,000 ฿224,000 ฿224,000 ฿224,000 ฿224,000 ฿1,055,328

Net Income -฿224,000 -฿224,000 -฿224,000 -฿224,000 -฿224,000 -฿90,912

Herbal Plus

Income Statement

July 31, 2009 August 31, 2009 September 30, 2009 October 31, 2009 November 30, 2009 December 31, 2009 Year 1

Sale ฿5,304,000 ฿5,616,000 ฿7,410,000 ฿7,020,000 ฿7,293,000 ฿6,864,000 ฿44,499,000

Less: Cost of goods sold ฿4,075,584 ฿4,123,584 ฿5,214,480 ฿5,154,480 ฿5,603,928 ฿5,537,928 ฿33,737,568

Gross profit ฿1,228,416 ฿1,492,416 ฿2,195,520 ฿1,865,520 ฿1,689,072 ฿1,326,072 ฿10,761,432

Operating expense

-Salaries expense ฿464,400 ฿464,400 ฿464,400 ฿464,400 ฿464,400 ฿464,400 ฿3,250,800

-Marketing expense ฿101,000 ฿121,000 ฿101,000 ฿101,000 ฿101,000 ฿121,000 ฿757,710

-Administration expense ฿21,500 ฿21,500 ฿21,500 ฿21,500 ฿21,500 ฿21,500 ฿150,500

-Utilities expense ฿10,000 ฿10,000 ฿10,000 ฿10,000 ฿10,000 ฿10,000 ฿70,000

-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿2,400,000

-Interest expense ฿24,000 ฿24,000 ฿24,000 ฿24,000 ฿24,000 ฿24,000 ฿288,000

-Income before Tax ฿3,254,684 ฿3,282,684 ฿4,393,580 ฿4,333,580 ฿4,783,028 ฿4,697,028 ฿26,820,558

-Tax expense ฿227,828 ฿229,788 ฿307,551 ฿303,351 ฿334,812 ฿328,792 ฿2,345,950

Total operating expense ฿1,048,728 ฿1,070,688 ฿1,128,451 ฿1,124,251 ฿1,155,712 ฿1,169,692 ฿9,262,960

Net Income ฿179,688 ฿421,728 ฿1,067,069 ฿741,269 ฿533,360 ฿156,380 ฿1,498,472

95

The second year

Herbal Plus

Income Statement


Sale ฿7,956,000 ฿8,424,000 ฿8,424,000 ฿9,633,000 ฿9,126,000 ฿8,821,800

Less: Cost of goods sold ฿6,113,376 ฿6,185,376 ฿6,185,376 ฿6,778,824 ฿6,700,824 ฿6,654,024

Gross profit ฿1,842,624 ฿2,238,624 ฿2,238,624 ฿2,854,176 ฿2,425,176 ฿2,167,776

Operating expense

-Salaries expense ฿464,400 ฿464,400 ฿464,400 ฿464,400 ฿464,400 ฿464,400

-Marketing expense ฿101,000 ฿101,000 ฿101,000 ฿136,000 ฿101,000 ฿101,000

-Administration expense ฿29,700 ฿29,700 ฿29,700 ฿29,700 ฿29,700 ฿29,700

-Utilities expense ฿10,000 ฿10,000 ฿10,000 ฿10,000 ฿10,000 ฿10,000

-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000


-Income before Tax ฿5,284,276 ฿5,356,276 ฿5,356,276 ฿5,914,724 ฿5,871,724 ฿5,824,924

-Tax expense ฿369,899 ฿374,939 ฿374,939 ฿414,031 ฿411,021 ฿407,745

Total operating expense ฿1,198,999 ฿1,204,039 ฿1,204,039 ฿1,278,131 ฿1,240,121 ฿1,236,845

Net Income ฿643,625 ฿1,034,585 ฿1,034,585 ฿1,576,045 ฿1,185,055 ฿930,931

Herbal Plus

Income Statement


Sale ฿8,619,000 ฿9,406,800 ฿9,093,240 ฿9,016,800 ฿9,016,800 ฿9,902,880 ฿107,440,320


Gross profit ฿1,996,176 ฿2,499,797 ฿2,234,477 ฿2,088,307 ฿2,088,307 ฿2,756,578 ฿27,430,642

Operating expense


-Marketing expense ฿101,000 ฿136,000 ฿101,000 ฿101,000 ฿101,000 ฿136,000 ฿1,317,000



-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿2,400,000



-Tax expense ฿405,561 ฿423,003 ฿422,076 ฿426,957 ฿426,957 ฿439,754 ฿5,542,640


Net Income ฿761,515 ฿1,212,694 ฿983,300 ฿832,250 ฿832,250 ฿1,452,723 ฿11,833,801

96

The third year

Herbal Plus

Income Statement


Sale ฿9,500,400 ฿9,828,000 ฿9,828,000 ฿11,115,000 ฿10,530,000 ฿10,179,000


Gross profit ฿2,334,528 ฿2,611,728 ฿2,611,728 ฿3,293,280 ฿2,798,280 ฿2,501,280

Operating expense





-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000



-Tax expense ฿444,519 ฿448,047 ฿448,047 ฿487,978 ฿484,128 ฿480,348

Total operating expense ฿1,260,119 ฿1,263,647 ฿1,263,647 ฿1,338,578 ฿1,299,728 ฿1,295,948

Net Income ฿1,074,409 ฿1,348,081 ฿1,348,081 ฿1,954,702 ฿1,498,552 ฿1,205,332

Herbal Plus

Income Statement


Sale ฿

10,179,000 ฿

10,810,800 ฿

10,450,440 ฿

10,450,440 ฿10,951,200 ฿11,559,600 ฿125,381,880


Gross profit ฿2,501,280 ฿2,872,901 ฿2,567,981 ฿2,567,981 ฿2,910,211 ฿3,425,011 ฿32,996,189

Operating expense


-Marketing expense ฿80,000 ฿115,000 ฿80,000 ฿80,000 ฿80,000 ฿115,000 ฿1,065,000



-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿2,400,000



-Tax expense ฿480,348 ฿475,598 ฿494,680 ฿494,680 ฿505,777 ฿509,879 ฿6,409,906


Net Income ฿1,205,332 ฿1,253,665 ฿1,257,701 ฿1,257,701 ฿1,588,834 ฿2,064,532 ฿16,401,045

97

The forth year

Herbal Plus

Income Statement


Sale ฿

11,536,200 ฿

12,214,800 ฿

11,943,360 ฿

11,943,360 ฿12,217,920 ฿13,041,600 ฿140,359,440


Gross profit ฿2,834,784 ฿3,246,005 ฿3,016,325 ฿3,016,325 ฿3,167,155 ฿3,864,115 ฿35,890,757

Operating expense





-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿2,400,000



-Tax expense ฿551,867 ฿568,134 ฿567,660 ฿567,660 ฿576,322 ฿582,742 ฿7,255,576

-Total operating expanse ฿1,369,467 ฿1,420,734 ฿1,385,260 ฿1,385,260 ฿1,393,922 ฿1,435,342 ฿17,171,776

Net Income ฿2,834,784 ฿3,246,005 ฿3,016,325 ฿3,016,325 ฿3,167,155 ฿3,864,115 ฿18,718,981

Herbal Plus

Income Statement


Sale ฿

10,608,000 ฿10,857,600 ฿10,857,600 ฿11,934,000 ฿

11,668,800 ฿

11,536,200


Gross profit ฿2,456,832 ฿2,668,032 ฿2,668,032 ฿3,171,384 ฿2,946,984 ฿2,834,784

Operating expense





-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000



-Tax expense ฿513,350 ฿516,038 ฿516,038 ฿553,701 ฿553,295 ฿551,867

- Total operating expense ฿1,330,950 ฿1,333,638 ฿1,333,638 ฿1,406,301 ฿1,370,895 ฿1,369,467

Net Income ฿2,456,832 ฿2,668,032 ฿2,668,032 ฿3,171,384 ฿2,946,984 ฿2,834,784

98

The fifth year

Herbal Plus

Income Statement


Sale ฿

13,189,800 ฿

14,079,000 ฿

13,478,400 ฿

13,328,640 ฿13,328,640 ฿14,375,400 ฿157,290,120


Gross profit ฿3,419,088 ฿4,171,488 ฿3,581,798 ฿3,455,078 ฿3,455,078 ฿4,259,309 ฿41,334,350

Operating expense ฿

4,320,000 ฿

4,320,000 ฿

4,590,000 ฿4,590,000 ฿4,860,000 ฿4,860,000





-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿2,400,000



-Tax expense ฿323,758 ฿330,884 ฿313,670 ฿312,057 ฿293,157 ฿307,684 ฿7,794,512

-Total operating expense ฿1,451,758 ฿1,493,884 ฿1,460,570 ฿1,458,957 ฿1,458,957 ฿1,508,484 ฿18,071,312

Net Income ฿3,419,088 ฿4,171,488 ฿3,581,798 ฿3,455,078 ฿3,455,078 ฿4,259,309

฿23,263,039

฿71,715,338

Herbal Plus

Income Statement


Sale ฿

12,214,800 ฿12,214,800 ฿12,214,800 ฿13,057,200 ฿

12,767,040 ฿

13,041,600


Gross profit ฿3,001,536 ฿3,001,536 ฿3,001,536 ฿3,469,867 ฿3,224,347 ฿3,293,688

Operating expense ฿

2,970,000 ฿

3,240,000 ฿

3,510,000 ฿

3,780,000 ฿

3,780,000 ฿

4,050,000





-Repayment Loan ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000



-Tax expense ฿379,236 ฿360,336 ฿341,436 ฿346,271 ฿345,596 ฿341,062

- Total operating expense ฿1,412,736 ฿1,412,736 ฿1,412,736 ฿1,471,471 ฿1,435,796 ฿1,450,162

Net Income ฿3,001,536 ฿3,001,536 ฿3,001,536 ฿3,469,867 ฿3,224,347 ฿3,293,688

99

Balance Sheet

The first year

Herbal Plus

Balance Sheet

January 31,

2009

February 28,

2009

March 31,

2009

April 30,

2009

May 31,

2009

June 30,

2009

July 31,

2009

August 31,

2009

September

30, 2009

October 31,

2009

November

30, 2009

December

31, 2009 Year 1

Assets

Current assets:

Cash ฿4,389,474 ฿4,165,474 ฿3,941,474 ฿3,717,474 ฿3,493,474 ฿2,986,562 ฿2,998,250 ฿3,299,978 ฿4,283,047 ฿4,880,317 ฿5,191,677 ฿5,060,057 ฿5,060,057

Merchandise inventory ฿192,000 ฿336,000 ฿432,000 ฿492,000 ฿612,000 ฿810,000 ฿1,074,000 ฿1,074,000

Furniture ฿78,429 ฿77,167 ฿75,906 ฿74,644 ฿73,382 ฿72,120 ฿70,859 ฿69,597 ฿68,335 ฿67,073 ฿65,811 ฿64,550 ฿64,550

Equipment in herbal plus ฿1,483,489 ฿1,459,622 ฿1,435,756 ฿1,411,889 ฿1,388,023 ฿1,364,156 ฿1,340,290 ฿1,316,423 ฿1,292,557 ฿1,268,690 ฿1,244,824 ฿1,220,958 ฿1,220,958

Electronic equipment ฿126,643 ฿124,605 ฿122,568 ฿120,530 ฿118,493 ฿116,455 ฿114,418 ฿112,381 ฿110,343 ฿108,306 ฿106,268 ฿104,231 ฿104,231

Other equipment ฿1,250,679 ฿1,230,558 ฿1,210,437 ฿1,190,316 ฿1,170,195 ฿1,150,074 ฿1,129,953 ฿1,109,832 ฿1,089,711 ฿1,069,590 ฿1,049,469 ฿1,029,348 ฿1,029,348

Land ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000

Building ฿1,968,333 ฿1,936,667 ฿1,905,000 ฿1,873,333 ฿1,841,667 ฿1,810,000 ฿1,778,333 ฿1,746,667 ฿1,715,000 ฿1,683,333 ฿1,651,667 ฿1,620,000 ฿1,620,000

Accumulate depreciation-

Furniture ฿1,262 ฿2,524 ฿3,785 ฿5,047 ฿6,309 ฿7,571 ฿8,832 ฿10,094 ฿11,356 ฿12,618 ฿13,880 ฿15,141 ฿15,141


Equipment in herbal plus ฿23,866 ฿47,733 ฿71,599 ฿95,466 ฿119,332 ฿143,199 ฿167,065 ฿190,932 ฿214,798 ฿238,665 ฿262,531 ฿286,397 ฿286,397


Electric Equipment ฿2,037 ฿4,075 ฿6,112 ฿8,150 ฿10,187 ฿12,225 ฿14,262 ฿16,299 ฿18,337 ฿20,374 ฿22,412 ฿24,449 ฿24,449

Accumulate depreciation-Other

Equipment ฿20,121 ฿40,242 ฿60,363 ฿80,484 ฿100,605 ฿120,726 ฿140,847 ฿160,968 ฿181,089 ฿201,210 ฿221,331 ฿241,452 ฿241,452


Building ฿31,667 ฿63,333 ฿95,000 ฿126,667 ฿158,333 ฿190,000 ฿221,667 ฿253,333 ฿285,000 ฿316,667 ฿348,333 ฿380,000 ฿380,000

Prepaid interest ฿24,000 ฿48,000 ฿72,000 ฿96,000 ฿120,000 ฿144,000 ฿168,000 ฿192,000 ฿216,000 ฿240,000 ฿264,000 ฿288,000 ฿288,000

Total assets ฿11,800,000 ฿11,600,000 ฿11,400,000 ฿11,200,000 ฿11,000,000 ฿10,709,088 ฿10,888,776 ฿11,310,504 ฿12,377,573 ฿13,118,843 ฿13,652,203 ฿13,808,583 ฿13,808,583

Liabilities

Note payable ฿11,800,000 ฿11,600,000 ฿11,400,000 ฿11,200,000 ฿11,000,000 ฿10,800,000 ฿10,600,000 ฿10,400,000 ฿10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000

Total liabilities ฿11,800,000 ฿11,600,000 ฿11,400,000 ฿11,200,000 ฿11,000,000 ฿10,800,000 ฿10,600,000 ฿10,400,000 ฿10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000

Equity

Owner, Capital ฿0 ฿0 ฿0 ฿0 ฿0 -฿90,912 ฿179,688 ฿421,728 ฿1,067,069 ฿741,269 ฿533,360 ฿156,380 ฿3,008,583

Total liabilities and equity ฿11,800,000 ฿11,600,000 ฿11,400,000 ฿11,200,000 ฿11,000,000 ฿10,709,088 ฿10,888,776 ฿11,310,504 ฿12,377,573 ฿13,118,843 ฿13,652,203 ฿13,808,583 ฿13,808,583

฿0 ฿0 ฿0 ฿0 ฿0 ฿0

100

The second year

Herbal Plus

Balance Sheet

January 31,

2010

February 28,

2010

March 31,

2010

April 30,

2010

May 31,

2010

June 30,

2010

July 31,

2010

August 31,

2010

September

30, 2010

October 31,

2010

November

30, 2010

December

31, 2010 Year 2

Assets

Current assets:

Cash ฿5,463,682 ฿6,330,266 ฿7,196,851 ฿8,670,896 ฿9,675,952 ฿10,380,083 ฿10,883,598 ฿11,911,492 ฿12,661,752 ฿13,225,202 ฿13,788,652 ฿15,084,895 ฿15,084,895

Merchandise inventory ฿1,290,000 ฿1,434,000 ฿1,578,000 ฿1,656,000 ฿1,812,000 ฿2,014,800 ฿2,248,800 ฿2,409,600 ฿2,618,640 ฿2,863,440 ฿3,108,240 ฿3,240,720 ฿3,240,720

Furniture ฿63,288 ฿62,026 ฿60,764 ฿59,503 ฿58,241 ฿56,979 ฿55,717 ฿54,456 ฿53,194 ฿51,932 ฿50,670 ฿49,408 ฿49,408

Equipment in herbal plus ฿1,197,091 ฿1,173,225 ฿1,149,358 ฿1,125,492 ฿1,101,625 ฿1,077,759 ฿1,053,892 ฿1,030,026 ฿1,006,159 ฿982,293 ฿958,427 ฿934,560 ฿934,560


Other equipment ฿1,009,227 ฿989,106 ฿968,985 ฿948,864 ฿928,743 ฿908,622 ฿888,501 ฿868,380 ฿848,259 ฿828,138 ฿808,017 ฿787,896 ฿787,896

Land ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000

Building ฿1,588,333 ฿1,556,667 ฿1,525,000 ฿1,493,333 ฿1,461,667 ฿1,430,000 ฿1,398,333 ฿1,366,667 ฿1,335,000 ฿1,303,333 ฿1,271,667 ฿1,240,000 ฿1,240,000


Furniture ฿16,403 ฿17,665 ฿18,927 ฿20,188 ฿21,450 ฿22,712 ฿23,974 ฿25,235 ฿26,497 ฿27,759 ฿29,021 ฿30,283 ฿30,283






Other Equipment ฿261,573 ฿281,694 ฿301,815 ฿321,936 ฿342,057 ฿362,178 ฿382,299 ฿402,420 ฿422,541 ฿442,662 ฿462,783 ฿482,904 ฿482,904


Building ฿411,667 ฿443,333 ฿475,000 ฿506,667 ฿538,333 ฿570,000 ฿601,667 ฿633,333 ฿665,000 ฿696,667 ฿728,333 ฿760,000 ฿760,000

prepaid interest ฿312,000 ฿336,000 ฿360,000 ฿384,000 ฿408,000 ฿432,000 ฿456,000 ฿480,000 ฿504,000 ฿528,000 ฿552,000 ฿576,000 ฿576,000

Total assets ฿14,452,208 ฿15,486,792 ฿16,521,377 ฿18,097,422 ฿19,282,478 ฿20,213,409 ฿20,974,924 ฿22,187,618 ฿23,170,918 ฿24,003,168 ฿24,835,418 ฿26,288,141 ฿26,288,141

Liabilities

Note payable ฿9,400,000 ฿9,200,000 ฿9,000,000 ฿8,800,000 ฿8,600,000 ฿8,400,000 ฿8,200,000 ฿8,000,000 ฿7,800,000 ฿7,600,000 ฿7,400,000 ฿7,200,000 ฿7,200,000


Equity

Owner, Capital ฿643,625 ฿1,034,585 ฿1,034,585 ฿1,576,045 ฿1,185,055 ฿930,931 ฿761,515 ฿1,212,694 ฿983,300 ฿832,250 ฿832,250 ฿1,452,723 ฿12,479,558


฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0

101

The third year

Herbal Plus

Balance Sheet

January 31,

2011

February 28,

2011

March 31,

2011

April 30,

2011

May 31,

2011

June 30,

2011

July 31,

2011

August 31,

2011

September 30,

2011

October 31,

2011

November

30, 2011

December

31, 2011 Year3

Assets

Current assets:

Cash ฿15,916,904 ฿17,072,985 ฿18,229,066 ฿20,069,767 ฿21,364,319 ฿22,311,651 ฿23,258,982 ฿24,304,648 ฿25,298,108 ฿26,291,569 ฿27,669,203 ฿29,616,135 ฿29,616,135


Furniture ฿48,147 ฿46,885 ฿45,623 ฿44,361 ฿43,100 ฿41,838 ฿40,576 ฿39,314 ฿38,052 ฿36,791 ฿35,529 ฿34,267 ฿34,267



Other equipment ฿767,775 ฿747,654 ฿727,533 ฿707,412 ฿687,291 ฿667,170 ฿647,049 ฿626,928 ฿606,807 ฿586,686 ฿566,565 ฿546,444 ฿546,444

Land ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000

Building ฿1,208,333 ฿1,176,667 ฿1,145,000 ฿1,113,333 ฿1,081,667 ฿1,050,000 ฿1,018,333 ฿986,667 ฿955,000 ฿923,333 ฿891,667 ฿860,000 ฿860,000


Furniture ฿31,544 ฿32,806 ฿34,068 ฿35,330 ฿36,591 ฿37,853 ฿39,115 ฿40,377 ฿41,639 ฿42,900 ฿44,162 ฿45,424 ฿45,424






Other Equipment ฿503,025 ฿523,146 ฿543,267 ฿563,388 ฿583,509 ฿603,630 ฿623,751 ฿643,872 ฿663,993 ฿684,114 ฿704,235 ฿724,356 ฿724,356


Building ฿791,667 ฿823,333 ฿855,000 ฿886,667 ฿918,333 ฿950,000 ฿981,667 ฿1,013,333 ฿1,045,000 ฿1,076,667 ฿1,108,333 ฿1,140,000 ฿1,140,000

prepaid interest ฿600,000 ฿624,000 ฿648,000 ฿672,000 ฿696,000 ฿720,000 ฿744,000 ฿768,000 ฿792,000 ฿816,000 ฿840,000 ฿864,000 ฿864,000

Total assets ฿27,362,550 ฿28,710,631 ฿30,058,712 ฿32,013,413 ฿33,511,965 ฿34,717,297 ฿35,922,628 ฿37,176,294 ฿38,433,994 ฿39,691,695 ฿41,280,529 ฿43,345,061 ฿43,345,061

Liabilities

Note payable ฿7,000,000 ฿6,800,000 ฿6,600,000 ฿6,400,000 ฿6,200,000 ฿6,000,000 ฿5,800,000 ฿5,600,000 ฿5,400,000 ฿5,200,000 ฿5,000,000 ฿4,800,000 ฿4,800,000


Equity

Owner, Capital ฿1,074,409 ฿1,348,081 ฿1,348,081 ฿1,954,702 ฿1,498,552 ฿1,205,332 ฿1,205,332 ฿1,253,665 ฿1,257,701 ฿1,257,701 ฿1,588,834 ฿2,064,532 ฿17,056,920


฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0

102

The forth year

Herbal Plus

Balance Sheet

January 31,

2012

February 28,

2012

March 31,

2012

April 30,

2012

May 31,

2012

June 30,

2012

July 31,

2012

August 31,

2012

September

30, 2012

October 31,

2012

November

30, 2012

December

31, 2012 Year 4

Assets

Current assets:

Cash ฿31,760,967 ฿34,155,399 ฿36,549,831 ฿39,493,215 ฿42,171,399 ฿44,716,983 ฿47,262,567 ฿50,275,772 ฿53,017,537 ฿55,759,301 ฿58,670,137 ฿62,404,652 ฿62,404,652


Furniture ฿33,005 ฿31,744 ฿30,482 ฿29,220 ฿27,958 ฿26,696 ฿25,435 ฿24,173 ฿22,911 ฿21,649 ฿20,388 ฿19,126 ฿19,126



Other equipment ฿526,323 ฿506,202 ฿486,081 ฿465,960 ฿445,839 ฿425,718 ฿405,597 ฿385,476 ฿365,355 ฿345,234 ฿325,113 ฿304,992 ฿304,992

Land ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000

Building ฿828,333 ฿796,667 ฿765,000 ฿733,333 ฿701,667 ฿670,000 ฿638,333 ฿1,873,333 ฿575,000 ฿543,333 ฿511,667 ฿480,000 ฿480,000


Furniture ฿46,686 ฿47,947 ฿49,209 ฿50,471 ฿51,733 ฿52,995 ฿54,256 ฿55,518 ฿56,780 ฿58,042 ฿59,303 ฿60,565 ฿60,565


Equipment in herbal plus ฿883,059 ฿906,925 ฿930,792 ฿954,658 ฿978,525 ฿1,002,391 ฿1,026,258 ฿1,050,124 ฿1,073,990 ฿1,097,857 ฿1,121,723 ฿1,145,590 ฿1,145,590




Other Equipment ฿744,477 ฿764,598 ฿784,719 ฿804,840 ฿824,961 ฿845,082 ฿865,203 ฿885,324 ฿905,445 ฿925,566 ฿945,687 ฿965,808 ฿965,808


Building ฿1,171,667 ฿1,203,333 ฿1,235,000 ฿1,266,667 ฿1,298,333 ฿1,330,000 ฿1,361,667 ฿126,667 ฿1,425,000 ฿1,456,667 ฿1,488,333 ฿1,520,000 ฿1,520,000

prepaid interest ฿888,000 ฿912,000 ฿936,000 ฿960,000 ฿984,000 ฿1,008,000 ฿1,032,000 ฿1,056,000 ฿1,080,000 ฿1,104,000 ฿1,128,000 ฿1,152,000 ฿1,152,000

Total assets ฿45,801,893 ฿48,469,925 ฿51,137,957 ฿54,309,341 ฿57,256,325 ฿60,091,109 ฿62,925,893 ฿66,171,898 ฿69,188,223 ฿72,204,547 ฿75,371,703 ฿79,235,818 ฿79,235,818

Liabilities

Note payable ฿4,600,000 ฿4,400,000 ฿4,200,000 ฿4,000,000 ฿3,800,000 ฿3,600,000 ฿3,400,000 ฿3,200,000 ฿3,000,000 ฿2,800,000 ฿2,600,000 ฿2,400,000 ฿2,400,000


Equity

Owner, Capital ฿2,456,832 ฿2,668,032 ฿2,668,032 ฿3,171,384 ฿2,946,984 ฿2,834,784 ฿2,834,784 ฿3,246,005 ฿3,016,325 ฿3,016,325 ฿3,167,155 ฿3,864,115 ฿35,890,757


฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0

103

The fifth year

Herbal Plus

Balance Sheet

January 31,

2013

February 28,

2013

March 31,

2013

April 30,

2013

May 31,

2013

June 30,

2013

July 31,

2013

August 31,

2013

September

30, 2013

October 31,

2013

November

30, 2013

December 31,

2013 Year 5

Assets

Current assets:

Cash ฿65,101,388 ฿67,798,124 ฿70,494,860 ฿73,717,527 ฿76,650,034 ฿79,646,122 ฿82,790,410 ฿86,823,898 ฿90,151,297 ฿93,328,935 ฿96,506,573 ฿100,625,482 ฿100,625,482


Furniture ฿17,864 ฿16,602 ฿15,341 ฿14,079 ฿12,817 ฿11,555 ฿10,293 ฿9,032 ฿7,770 ฿6,508 ฿5,246 ฿3,985 ฿3,985



Other equipment ฿284,871 ฿264,750 ฿244,629 ฿224,508 ฿204,387 ฿184,266 ฿164,145 ฿144,024 ฿123,903 ฿103,782 ฿83,661 ฿63,540 ฿63,540

Land ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000 ฿2,400,000

Building ฿448,333 ฿416,667 ฿385,000 ฿353,333 ฿321,667 ฿290,000 ฿258,333 ฿226,667 ฿195,000 ฿163,333 ฿131,667 ฿100,000 ฿100,000


Furniture ฿61,827 ฿63,089 ฿64,350 ฿65,612 ฿66,874 ฿68,136 ฿69,398 ฿70,659 ฿71,921 ฿73,183 ฿74,445 ฿75,706 ฿75,706


Equipment in herbal plus ฿1,169,456 ฿1,193,323 ฿1,217,189 ฿1,241,056 ฿1,264,922 ฿1,288,789 ฿1,312,655 ฿1,336,521 ฿1,360,388 ฿1,384,254 ฿1,408,121 ฿1,431,987 ฿1,431,987




Other Equipment ฿985,929 ฿1,006,050 ฿1,026,171 ฿1,046,292 ฿1,066,413 ฿1,086,534 ฿1,106,655 ฿1,126,776 ฿1,146,897 ฿1,167,018 ฿1,187,139 ฿1,207,260 ฿1,207,260


Building ฿1,551,667 ฿1,583,333 ฿1,615,000 ฿1,646,667 ฿1,678,333 ฿1,710,000 ฿1,741,667 ฿1,773,333 ฿1,805,000 ฿1,836,667 ฿1,868,333 ฿1,900,000 ฿1,900,000

Prepaid interest ฿1,176,000 ฿1,200,000 ฿1,224,000 ฿1,248,000 ฿1,272,000 ฿1,296,000 ฿1,320,000 ฿1,344,000 ฿1,368,000 ฿1,392,000 ฿1,416,000 ฿1,440,000 ฿1,440,000

Total assets ฿82,237,354 ฿85,238,890 ฿88,240,426 ฿91,710,293 ฿94,934,640 ฿98,228,328 ฿

101,647,416 ฿

105,818,904 ฿

109,400,703 ฿

112,855,781 ฿

116,310,859 ฿120,570,168 ฿120,570,168

Liabilities

Note payable ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0

Total liabilities ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0

Equity

Owner, Capital ฿3,001,536 ฿3,001,536 ฿3,001,536 ฿3,469,867 ฿3,224,347 ฿3,293,688 ฿3,419,088 ฿4,171,488 ฿3,581,798 ฿3,455,078 ฿3,455,078 ฿4,259,309 ฿41,334,350

Total liabilities and equity ฿82,237,354 ฿85,238,890 ฿88,240,426 ฿91,710,293 ฿94,934,640 ฿98,228,328 ฿

101,647,416 ฿

105,818,904 ฿

109,400,703 ฿

112,855,781 ฿

116,310,859 ฿120,570,168 ฿120,570,168

฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0 ฿0

104

Cash flow

The first year

Herbal Plus

Statement of Cash Flows

January 31,

2009

Febuary 28,

2009

March 31,

2009

April 30,

2009

May 31,

2009

June 30,

2009

July 31,

2009

August 31,

2009

September

30, 2009

October 31,

2009

November

30, 2009

December

31, 2009 Year 1

Cash flows from operating

activities:

Cash received from

customers ฿0 ฿0 ฿0 ฿0 ฿0 ฿4,992,000 ฿5,304,000 ฿5,616,000 ฿7,410,000 ฿7,020,000 ฿7,293,000 ฿6,864,000 ฿6,864,000

Cash paid for salaries ฿0 ฿0 ฿0 ฿0 ฿0 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400

Cash paid for marketing ฿0 ฿0 ฿0 ฿0 ฿0 -฿111,710 -฿101,000 -฿121,000 -฿101,000 -฿101,000 -฿101,000 -฿121,000 -฿121,000

Cash paid for administrative ฿0 ฿0 ฿0 ฿0 ฿0 -฿21,500 -฿21,500 -฿21,500 -฿21,500 -฿21,500 -฿21,500 -฿21,500 -฿21,500

Cash paid for interest -฿24,000 -฿48,000 -฿72,000 -฿96,000 -฿120,000 -฿144,000 -฿168,000 -฿192,000 -฿216,000 -฿240,000 -฿264,000 -฿288,000 -฿288,000

Cash paid for tax ฿0 ฿0 ฿0 ฿0 ฿0 -฿223,718 -฿227,828 -฿229,788 -฿307,551 -฿303,351 -฿334,812 -฿328,792 -฿328,792

Cash paid for product ฿0 ฿0 ฿0 ฿0 ฿0 -฿4,027,584 -฿4,075,584 -฿4,123,584 -฿5,214,480 -฿5,154,480 -฿5,603,928 -฿5,537,928 -฿5,537,928

Net cash provide by operating

activities -฿24,000 -฿48,000 -฿72,000 -฿96,000 -฿120,000 -฿912 ฿245,688 ฿463,728 ฿1,085,069 ฿735,269 ฿503,360 ฿102,380 ฿102,380

Cash flows from investing

activities:

Cash paid for electronic

equipment ฿0 ฿0 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680

Cash paid for equipment in

herbal plus ฿0 ฿0 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355

Cash paid for other

equipment ฿0 ฿0 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800

Cash paid for land -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000 -฿2,400,000

Cash paid for furniture ฿0 ฿0 ฿0 ฿0 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691

Cash paid for building -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000 -฿2,000,000

Net cash provide by investing

activities -฿4,400,000 -฿4,400,000 -฿7,306,835 -฿7,306,835 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526

Cash flow from financing

activities

Cash received from loan ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000 ฿12,000,000

Cash paid for repayment note

payable -฿200,000 -฿400,000 -฿600,000 -฿800,000 -฿1,000,000 -฿1,200,000 -฿1,400,000 -฿1,600,000 -฿1,800,000 -฿2,000,000 -฿2,200,000 -฿2,400,000 -฿2,400,000

Net cash provide by financing

activities ฿11,800,000 ฿11,600,000 ฿11,400,000 ฿11,200,000 ฿11,000,000 ฿10,800,000 ฿10,600,000 ฿10,400,000 ฿10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000

Net increase in cash ฿7,376,000 ฿7,152,000 ฿4,021,165 ฿3,797,165 ฿3,493,474 ฿3,412,562 ฿3,459,162 ฿3,477,202 ฿3,898,543 ฿3,348,743 ฿2,916,834 ฿2,315,854 ฿2,315,854

Cash balance ฿0 ฿0 ฿0 ฿0 ฿0 ฿2,986,562 ฿2,998,250 ฿3,299,978 ฿4,283,047 ฿4,880,317 ฿5,191,677 ฿5,060,057 ฿5,060,057

Net cashflow ฿7,376,000 ฿7,152,000 ฿4,021,165 ฿3,797,165 ฿3,493,474 ฿6,399,124 ฿6,457,412 ฿6,777,180 ฿8,181,591 ฿8,229,060 ฿8,108,511 ฿7,375,911 ฿7,375,911

The second year

Herbal Plus


January 31,

2010

Febuary 28,

2010

March 31,

2010

April 30,

2010

May 31,

2010

June 30,

2010

July 31,

2010

August 31,

2010

September

30, 2010

October 31,

2010

November

30, 2010

December

31, 2010 Year 2


activities:

105

Cash received from

customers ฿7,956,000 ฿8,424,000 ฿8,424,000 ฿9,633,000 ฿9,126,000 ฿8,821,800 ฿8,619,000 ฿9,406,800 ฿9,093,240 ฿9,016,800 ฿9,016,800 ฿9,902,880 ฿9,902,880

Cash paid for salaries -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400 -฿464,400

Cash paid for marketing -฿101,000 -฿101,000 -฿101,000 -฿136,000 -฿101,000 -฿101,000 -฿101,000 -฿136,000 -฿101,000 -฿101,000 -฿101,000 -฿136,000 -฿121,000

Cash paid for administrative -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700 -฿29,700


Cash paid for tax -฿369,899 -฿374,939 -฿374,939 -฿414,031 -฿411,021 -฿407,745 -฿405,561 -฿423,003 -฿422,076 -฿426,957 -฿426,957 -฿439,754 -฿439,754

Cash paid for product -฿6,113,376 -฿6,185,376 -฿6,185,376 -฿6,778,824 -฿6,700,824 -฿6,654,024 -฿6,622,824 -฿6,907,003 -฿6,858,763 -฿6,928,493 -฿6,928,493 -฿7,146,302 -฿7,146,302


activities ฿565,625 ฿932,585 ฿908,585 ฿1,426,045 ฿1,011,055 ฿732,931 ฿539,515 ฿966,694 ฿713,300 ฿538,250 ฿514,250 ฿1,110,723 ฿1,125,723


activities:


equipment -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680


herbal plus -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355

Cash paid for other

equipment -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800


Cash paid for furniture -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691 -฿79,691



activities -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526


activities



payable -฿2,600,000 -฿2,800,000 -฿3,000,000 -฿3,200,000 -฿3,400,000 -฿3,600,000 -฿3,800,000 -฿4,000,000 -฿4,200,000 -฿4,400,000 -฿4,600,000 -฿4,800,000 -฿4,800,000


activities ฿9,400,000 ฿9,200,000 ฿9,000,000 ฿8,800,000 ฿8,600,000 ฿8,400,000 ฿8,200,000 ฿8,000,000 ฿7,800,000 ฿7,600,000 ฿7,400,000 ฿7,200,000 ฿7,200,000

Net increase in cash ฿2,579,099 ฿2,746,059 ฿2,522,059 ฿2,839,519 ฿2,224,529 ฿1,746,405 ฿1,352,989 ฿1,580,168 ฿1,126,774 ฿751,724 ฿527,724 ฿924,197 ฿939,197

Cash balance ฿5,463,682 ฿6,330,266 ฿7,196,851 ฿8,670,896 ฿9,675,952 ฿10,380,083 ฿10,883,598 ฿11,911,492 ฿12,661,752 ฿13,225,202 ฿13,788,652 ฿15,084,895 ฿15,084,895

Net cashflow ฿8,042,780 ฿9,076,325 ฿9,718,910 ฿11,510,416 ฿11,900,481 ฿12,126,488 ฿12,236,587 ฿13,491,659 ฿13,788,526 ฿13,976,926 ฿14,316,375 ฿16,009,092 ฿16,024,092

The third year

Herbal Plus


January 31,

2011

Febuary 28,

2011

March 31,

2011

April 30,

2011

May 31,

2011

June 30,

2011

July 31,

2011

August 31,

2011

September

30, 2011

October 31,

2011

November

30, 2011

December

31, 2011 Year 3


activities:

Cash received from

customers ฿9,500,400 ฿9,828,000 ฿9,828,000 ฿11,115,000 ฿10,530,000 ฿10,179,000 ฿10,179,000 ฿10,810,800 ฿10,450,440 ฿10,450,440 ฿10,951,200 ฿11,559,600 ฿11,559,600





Cash paid for tax -฿444,519 -฿448,047 -฿448,047 -฿487,978 -฿484,128 -฿480,348 -฿480,348 -฿475,598 -฿494,680 -฿494,680 -฿505,777 -฿509,879 -฿509,879


106


activities ฿708,409 ฿958,081 ฿934,081 ฿1,516,702 ฿1,036,552 ฿719,332 ฿695,332 ฿1,012,702 ฿699,701 ฿675,701 ฿982,834 ฿1,434,532 ฿1,428,532


activities:


equipment -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680


herbal plus -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355

Cash paid for other

equipment -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800





activities -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526


activities



payable -฿5,000,000 -฿5,200,000 -฿5,400,000 -฿5,600,000 -฿5,800,000 -฿6,000,000 -฿6,200,000 -฿6,400,000 -฿6,600,000 -฿6,800,000 -฿7,000,000 -฿7,200,000 -฿7,200,000


activities ฿7,000,000 ฿6,800,000 ฿6,600,000 ฿6,400,000 ฿6,200,000 ฿6,000,000 ฿5,800,000 ฿5,600,000 ฿5,400,000 ฿5,200,000 ฿5,000,000 ฿4,800,000 ฿4,800,000

Net increase in cash ฿321,883 ฿371,555 ฿147,555 ฿530,176 -฿149,974 -฿667,194 -฿891,194 -฿773,824 -฿1,286,825 -฿1,510,825 -฿1,403,692 -฿1,151,994 -฿1,157,994

Cash balance ฿15,916,904 ฿17,072,985 ฿18,229,066 ฿20,069,767 ฿21,364,319 ฿22,311,651 ฿23,258,982 ฿24,304,648 ฿25,298,108 ฿26,291,569 ฿27,669,203 ฿27,669,203 ฿27,669,203

Net cashflow ฿16,238,787 ฿17,444,540 ฿18,376,621 ฿20,599,943 ฿21,214,345 ฿21,644,456 ฿22,367,788 ฿23,530,824 ฿24,011,283 ฿24,780,744 ฿26,265,511 ฿26,517,209 ฿26,511,209

The forth year

Herbal Plus


January 31,

2012

Febuary 28,

2012

March 31,

2012

April 30,

2012

May 31,

2012

June 30,

2012

July 31,

2012

August 31,

2012

September

30, 2012

October 31,

2012

November

30, 2012

December

31, 2012 Year 4


activities:

Cash received from

customers ฿10,608,000 ฿10,857,600 ฿10,857,600 ฿11,934,000 ฿11,668,800 ฿11,536,200 ฿11,536,200 ฿12,214,800 ฿11,943,360 ฿11,943,360 ฿12,217,920 ฿13,041,600 ฿13,041,600




Cash paid for interest -฿888,000 -฿912,000 -฿936,000 -฿960,000 -฿984,000 -฿1,008,000 -฿1,032,000 -฿1,056,000 -฿1,080,000 -฿1,104,000 -฿1,128,000 -฿1,152,000 -฿1,152,000

Cash paid for tax -฿513,350 -฿516,038 -฿516,038 -฿553,701 -฿553,295 -฿551,867 -฿551,867 -฿568,134 -฿567,660 -฿567,660 -฿576,322 -฿582,742 -฿582,742



activities ฿471,882 ฿656,394 ฿632,394 ฿1,039,083 ฿826,089 ฿691,317 ฿667,317 ฿1,003,271 ฿785,064 ฿761,064 ฿879,234 ฿1,510,773 ฿1,499,273


activities:


equipment -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680


herbal plus -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355

Cash paid for other

equipment -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800

107





activities -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526


activities



payable -฿7,400,000 -฿7,600,000 -฿7,800,000 -฿8,000,000 -฿8,200,000 -฿8,400,000 -฿8,600,000 -฿8,800,000 -฿9,000,000 -฿9,200,000 -฿9,400,000 -฿9,600,000 -฿9,600,000


activities ฿4,600,000 ฿4,400,000 ฿4,200,000 ฿4,000,000 ฿3,800,000 ฿3,600,000 ฿3,400,000 ฿3,200,000 ฿3,000,000 ฿2,800,000 ฿2,600,000 ฿2,400,000 ฿2,400,000

Net increase in cash -฿2,314,644 -฿2,330,132 -฿2,554,132 -฿2,347,443 -฿2,760,437 -฿3,095,209 -฿3,319,209 -฿3,183,255 -฿3,601,462 -฿3,825,462 -฿3,907,292 -฿3,475,753 -฿3,487,253

Cash balance ฿31,760,967 ฿34,155,399 ฿36,549,831 ฿39,493,215 ฿42,171,399 ฿44,716,983 ฿47,262,567 ฿50,275,772 ฿53,017,537 ฿55,759,301 ฿58,670,137 ฿58,670,137 ฿58,670,137

Net cashflow ฿29,446,323 ฿31,825,267 ฿33,995,699 ฿37,145,772 ฿39,410,962 ฿41,621,774 ฿43,943,358 ฿47,092,517 ฿49,416,075 ฿51,933,840 ฿54,762,844 ฿55,194,384 ฿55,182,884

The fifth year

Herbal Plus


January 31,

2013

Febuary 28,

2013

March 31,

2013

April 30,

2013

May 31,

2013

June 30,

2013

July 31,

2013

August 31,

2013

September

30, 2013

October 31,

2013

November

30, 2013

December

31, 2013 Year 5


activities:

Cash received from

customers ฿12,214,800 ฿12,214,800 ฿12,214,800 ฿13,057,200 ฿12,767,040 ฿13,041,600 ฿13,189,800 ฿14,079,000 ฿13,478,400 ฿13,328,640 ฿13,328,640 ฿14,375,400 ฿14,375,400




Cash paid for interest -฿1,176,000 -฿1,200,000 -฿1,224,000 -฿1,248,000 -฿1,272,000 -฿1,296,000 -฿1,320,000 -฿1,344,000 -฿1,368,000 -฿1,392,000 -฿1,416,000 -฿1,440,000 -฿1,440,000

Cash paid for tax -฿587,136 -฿587,136 -฿587,136 -฿610,871 -฿610,196 -฿624,562 -฿626,158 -฿633,284 -฿634,970 -฿633,357 -฿633,357 -฿647,884 -฿647,884

Cash paid for product -฿9,213,264 -฿9,213,264 -฿9,213,264 -฿9,587,333 -฿9,542,693 -฿9,747,912 -฿9,770,712 -฿9,907,512 -฿9,896,602 -฿9,873,562 -฿9,873,562

-฿10,116,091 -฿10,116,091


activities ฿646,800 ฿622,800 ฿598,800 ฿984,396 ฿750,551 ฿781,526 ฿881,330 ฿1,567,604 ฿987,228 ฿838,121 ฿814,121 ฿1,544,824 ฿1,533,324


activities:


equipment -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680 -฿128,680


herbal plus -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355 -฿1,507,355

Cash paid for other

equipment -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800 -฿1,270,800





activities -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526 -฿7,386,526


activities


108


payable -฿9,800,000

-฿10,000,000

-฿10,200,000

-฿10,400,000

-฿10,600,000

-฿10,800,000

-฿11,000,000

-฿11,200,000

-฿11,400,000

-฿11,600,000

-฿11,800,000

-฿12,000,000 -฿12,000,000


activities ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0

Net increase in cash -฿4,539,726 -฿4,763,726 -฿4,987,726 -฿4,802,130 -฿5,235,975 -฿5,405,000 -฿5,505,196 -฿5,018,922 -฿5,799,298 -฿6,148,405 -฿6,372,405 -฿5,841,702 -฿5,853,202

Cash balance ฿65,101,388 ฿67,798,124 ฿70,494,860 ฿73,717,527 ฿76,650,034 ฿79,646,122 ฿82,790,410 ฿86,823,898 ฿90,151,297 ฿93,328,935 ฿96,506,573 ฿96,506,573 ฿96,506,573

Net cashflow ฿60,561,661 ฿63,034,397 ฿65,507,133 ฿68,915,397 ฿71,414,059 ฿74,241,122 ฿77,285,214 ฿81,804,976 ฿84,351,999 ฿87,180,530 ฿90,134,168 ฿90,664,872 ฿90,653,372

Net Present Value

The first year 7,375,911.00

The second year 16,024,092.00

The third year 26,511,209.00

The forth year 55,182,184.00

The fifth year 90,653,372.00

NPV 26,230,097.77

Rate: 0.12

Time 5 year

Initial cash outlay ฿12,000,000

IRR

Interest Rate Return is 91%

109

Chapter 6

Risk Management

110

Risk Management

Risk concerns the expected value of one or more results of one or more future events and

situation. Results may be positive or negative. Risk may occur under many limited of

recourses both inside and outside the company such as company’s decision, budget, time, or

special technical. However, general usage tends focus only on potential harm that may arise

from a future event, which may accrue either from incurring a cost ("downside risk") or by

failing to attain some benefit ("upside risk"). Risk can occur all the time from uncertainty of

company’s environment and the limit of resources so the company have to find the causes of

risk and try to face or reduce it to work with the potential performance and meet the

company’s goal.

1. Business risk

Business risk is the internal risk from the changing or uncertain of unexpected results which

related with the return on investment of the company properties.

The factors of business risk as follow:

1. Demand Variability: If demand of purchasing power is lower. It will lead to risk to the

company. In the other hand, if the company has the number of sales and the certainty of

selling price that will reduce the occurring of the risk.

2. Sale price variability is the change of price. The reducing prices to get the high number of

sales may be the factors of occurring risk to the company.

3. Input cost variability is the changing in company’s costs. In the case of operating costs or

the cost of ordering or importing any products from outside has the high uncertainty of price

so the level of risk is higher also.

4. Fixed costs are the obligation to the company. If the percentage of fixed cost is high but the

demand of the product is low. It may rise the high percentage of occurring risk to the

company.

5. Transportation: Delay, it can occur if traffic jam or car broken. Product may be sent to

customer delay it can make customer not satisfied.

111

2. Operation Risk

The nature of risk in herbal drink company could cause accidents and damage to the

separating people, machines and environmental equipment. Machine can broken if we more

use it and if machine broken during produce the product, we have to use the time for repair it

can make number of the product inadequate to order of customer. Because if one of the

squash machine- separate water and scraps broken, it can lose production about 10,000 bottle

per day. So the company will reduce the risk by create the good environment of working

place, insurance, training, operational preparation methods and management system. As well

as take care of the machines and people in the company. All process should do in

management system for reducing the impact of risk that will occur to the company.

3. Market Risk

Marketing risk is the risk that customers who do not pay money for product or service

to the company. Herbal plus Company has taken measures to prevent this cause by checking

the history of customers by using customer relationship management and research the condition

of the market. It can help the company to reduce the possibility that risk.

4. Financial Risk

The increasing of risk that relate to the finance structured and cost of capital which

may be added to the business. Increasing of interest rates may affect to the profit and loss of

business, company activities or increase time to pay back to investor. Moreover, the result of

increasing from the tax rate, the company will have to pay more when company revenue

increased.

5. Economic risk

Thailand Investment Year 2008-2009, the government has designated 2008-2009 as

“Thailand Investment Year 2008-2009”to restore the investor’s confidence, to promote

investment in target industries and to stimulate the entrepreneurs’ development to enhance

Thailand’s overall competitiveness. However, from the current state of political change to the

management aspects of the government halt. Then it resulted in the local economy falls into a

stagnant situation. Investors both local and foreign did not dare to invest in Thailand.

112

Moreover, high oil crisis, the lives of the people there is nothing clear and stable. The

expense will be worth the benefits to be derived from products as much as possible.

GDP Growth Rate, the Gross Domestic Product (GDP) in Thailand contracted 0.20

percent in the third quarter of 2010 over the previous quarter. From 1993 until 2010,

Thailand's average quarterly GDP Growth was 0.97 percent reaching an historical high of

7.10 percent in September of 1993 and a record low of -5.10 percent in March of 1998. The

economy of Thailand is an emerging economy which is heavily export-dependent, with

exports accounting for more than two thirds of gross domestic product (GDP). Well-

developed infrastructure, a free-enterprise economy, and generally pro-investment policies,

made Thailand one of East Asia's best performers. However, overall economic growth has

fallen sharply in 2008 and 2009 as global downturn and persistent political crisis stalled

infrastructure mega-projects, eroded investor and consumer confidence.

Figure 6.1: To showed Thailand GDP growth rate

The average inflation rate in Thailand was 2.51 percent reaching an historical high of 9.20 percent in

July of 2008 and a record low of -4.40 percent in July of 2009. Inflation rate refers to a general rise in

prices measured against a standard level of purchasing power. The most well known measures of

Inflation are the CPI which measures consumer prices, and the GDP deflator, which measures inflation

in the whole of the domestic economy. All of these are external risk to our company that is possible of

economic activities. So, we have method for cope these activities that are less costs of producing the

product and still maintain standard quality of product.

113

6. Competition risk

The increased competition has made the strategic risks and other risks although; there

are no changes in internal factors. Competitors in the same industry are affecting to our

company such as Tipco, Unif, or UFC. All of these are big company that growth rapidly; so it

is risk to our company. In addition, the entry of new competitors, current customers are

interested in herbal drink more healthily. Process producing herbal drink is not difficult. So,

investors are interested to invest more in the industry. Alternative product of our company is

juice and other beverage that concern health. It have affects to our company because of the

most customer attend in health as well. However, our company is exposed to risks from

market consolidation and strategic alliances amongst competitors and/or retailers. This can

result in a reduction of our bargaining power, or harmful competitive behavior such as price

wars. In such a case, the organization will have to work hard and tighten. For maintain their

competitive position. While, market volatility increased that can be market risk and liquidity

of the organization.To moderate this risk, we are committed to maintaining a regionally

balanced sales mix and continually adapting the Group’s distribution strategy. The negative

real economy effects from the economic downturn and the uncertain outlook for 2010 are

expected to put further pressure on the sporting goods industry to consolidate. Moreover,

with improving credit market conditions the merger and acquisition environment is expected

to improve slightly. Many retailers and competitor positions have weakened due to declining

sales and earnings during the prior year. Therefore, we continue to see risks from market

consolidation as having a high likelihood of occurrence. We continue to view the potential

impact on both Group sales and profitability as medium.

These risks can affect to sale decrease especially business risk, economic risk and competition risk.

If sale decrease 2.5 % (See Table 6.1.1-6.1.5)

If sale decrease 5% (See Table 6.2.1-6.2.5)

If sale decrease 7.5 % (See Table 6.3.1-6.3.5)

114

How to Manage Risk in our Business

1. Writing business plan.

2. Go through business plan critically looking at every area that could involve risk, making a

list of what areas that needs to consider.

3. Take time, preferably with others who know our business, to brainstorm all the possible

risk that might occur.

4. From lists developed in steps2 and3, decide what action or coverage is needed to handle

that possibility.

5. Train all employees in what to do in any if any of these (or other) emergencies arise.

6. Put the plan in a place where it can be located quickly, if needed. Have an extra copy in a

safe location.

7. Review the plan annually, including input from all employee

115

Chapter 7

Summary

116

Summary

Our company produce herbal juice 5 tastes are ginger juice, lemongrass juice, aloe

juice, Roselle juice and Asiatic Pennywort juice. We have five direct competitors such as

Tipco, Malee, Unif, Doi kham and UFC. For about indirect competitors they are competitor

in Chaingmai such as Chiang Mai M.T. Foods Co., Ltd, Mocktail & Spa Drink @ food décor,

Sweet-Tree fruit juice and Intra herbal drink. For about customer, Our company divided the

customer into two groups; the first group is working people who are between 25-50 years old.

This group who prefer herbal drink and want take care about their health. The second group

is people who want control weighs which the most customers in this group are teens take care

about their shape to make them good looking. In term of Segmentation, we use Demographic

segmentation: Our group refers to population in Chiang mai in 2009. All these people are

1,632,548. Psychological segmentation: Life style, it is about people who love to take care

themselves and play attention to maintain health. Behavior segmentation: we can divide into

four kinds. The first one, they like strange product, different taste from general taste of herbal

drink. The second they think of taste, it the group that like taste of herbal drink and it the first

factor for consider when choose to consume the herbal drink. The third, it’s the healthy

group. The last one, it’s the brand loyalty customer. Target Market, our target market divided

two groups; the first group is people who love to take care themselves and the second group

is customer group who concerns about control weigh. Position of the product is high quality

and medium price that everybody can buy it. For about investment, initial investment of our

company is 7,386,526 baht. NPV is 26,230,097.77 ( rate 12% and time 5 year) and Interest

Rate Return is 91%. For pay back period, our company can pay back 1 year and 8 month

since we start our business.

Figure 7.1 profit and

loss statement

117

References

118

บรษท ดอยค า. "Doikham." Http://www.doikham.co.th. Web. 20 Dec. 2010.

<http://www.doikham.co.th/product_typelist_th.php>.

ส านกงานสถตแหงชาต. "พฤตกรรมการดแลสขภาพของประชากรไทย." Http://service.nso.go.th. 1 Oct. 2005.

Web. 5 Dec. 2010. <http://service.nso.go.th/nso/data/02/wor_article47.html>.

ส านกงานพาณชยจงหวดเชยงใหม. "ขอมลเศรษฐกจการคาจงหวดเชบงใหม." Http://webcache.googleusercontent.com. 24 May 2009. Web. 10 Dec. 2010.

<http://webcache.googleusercontent.com/search?q=cache:bbbtuO-

LIsMJ:pcoc.moc.go.th/pcocsys/pcoc_menu/admin/manage/files/50/factsheetk>.

ส านกงานอตสาหกรรมจงหวดเชยงใหม. "รายงานสถานการณอตสาหกรรมจงหวดเชยงใหม." Http://webcache.googleusercontent.com. Web. 10 Dec. 2010.

<http://webcache.googleusercontent.com/search?q=cache:rbLq8qJawRsJ:www.industry.go.th

/ops/pio/chiangmai/DocLib2>.

ศนยวจยกสกรไทย. "ศนยวจยกสกรไทย." Http://www.kasikornresearch.com. 23 July 2010. Web. 7

Dec. 2010. <http://www.kasikornresearch.com/TH/K-

Econ%20Analysis/Pages/ViewSummary.aspx?docid=25488>.

ศนยวจยกสกรไทย. "ศนยวจยกสกรไทย." Http://www.kasikornresearch.com. 3 Mar. 2010. Web. 7

Dec. 2010. <http://www.kasikornresearch.com/TH/K-

Econ%20Analysis/Pages/ViewSummary.aspx?docid=24938>.

ส านกงานคณะกรรมการพฒนาการเศรษฐกจและสงคมแหงชาต. "ส านกงานคณะกรรมการพฒนาการเศรษฐกจและสงคมแหงชาต." Http://www.nesdb.go.th. Web. 6 Dec. 2010.

<http://www.nesdb.go.th/Portals/0/eco_datas/economic/eco_state/1_52/Press%20Eng%20Q1

-2009.pdf>.

หนงสอเครองดมสมนไพรจากผกและผลไม. "เครองดมสมนไพรจากผกและผลไม ." Http://www.paktho.ac.th.

Web. 6 Dec. 2010. <http://www.paktho.ac.th/student/m62549/sopaporn/>.

ธรกจในเชยงใหม. "น าผลไมสวททร." Http://www.visit2cm.com. Web. 20 Dec. 2010.

<http://www.visit2cm.com/provider/chiangmai/health/sweet-tree-fruit-juice.html>.

เทศบาลจงหวดเชยงใหม. "Chiang Mai." Http://www.chiangmai.go.th. Web. 5 Dec. 2010.

<http://www.chiangmai.go.th/meet_file/sarupCM.pdf>.

บรษท Food Decor. "Food Decor." Http://www.food-decor.com. Web. 20 Dec. 2010.

<http://www.food-decor.com/read_news.php?id=22>.

"สมนไพรดอทคอม." Http://www.samunpri.com. Web. 6 Dec. 2010.

<http://www.samunpri.com/modules.php?name=Herbs&file=page4>.

119

บรษท Tipco. "Tipco." Http://www.tipco.net. Web. 20 Dec. 2010.

<http://www.tipco.net/consumer/thai/index.asp>.

บรษท UFC. "UFC." Http://www.ufc.co.th. Web. 20 Dec. 2010.

<http://www.ufc.co.th/product/product_th.php?start=30&page2=4&id=88>.

Chiang Mai. "รายชอโรงแรมในเชยงใหม." Http://www.moc.go.th. Web. 20 Dec. 2010.

<http://www.moc.go.th/opscenter/cm/chiangmai/hotel.htm>.

Chiang Mai M.T. Foods Co., Ltd.,. "Product Sub-catalog." Http://www.thaitechno.net. Web.

20 Dec. 2010.

<http://www.thaitechno.net/t1/companysubcat.php?uid=36225&sid=4193&desc=%B9%E9%

D3%CA%C1%D8%B9%E4%BE%C3%E4%B7%C2%CA%D3%E0%C3%E7%A8%C3%D

9%BB>.

Food and Drug Administration. "Law and Regulation." Http://www.fda.moph.go.th. 21 Oct.

2004. Web. 10 Dec. 2010. <http://www.fda.moph.go.th/eng/food/laws.stm>.

Ministry of Commerce Thailand. "PCOC." Http://pcoc.moc.go.th. 24 June 2009. Web. 7 Dec.

2010.

<http://pcoc.moc.go.th/pcocsys/pcoc_menu/admin/manage/files/50/factsheet%E0%B8%9E.

%E0%B8%84.52.doc>.

Newie. "น ากระเจยบ." Http://herbal.muasua.com/. Web. 8 Dec. 2010.

<http://herbal.muasua.com/%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%AA%E0%

B8%A1%E0%B8%B8%E0%B8%99%E0%B9%84%E0%B8%9E%E0%B8%A3/%E0%B8

%99%E0%B9%89%E0%B8%B3%E0%B8%81%E0%B8%A3%E0%B8%B0%E0%B9%80

%E0%B8%88%E0%B8%B5%E0%B9%8A%E0%B8%A2%E0%B8%9A.html>.

Newie. "น าขง." Http://herbal.muasua.com/. Web. 8 Dec. 2010.



%99%E0%B9%89%E0%B8%B3%E0%B8%82%E0%B8%B4%E0%B8%87.html>.

Newie. "น าตะไคร." Http://herbal.muasua.com. Web. 8 Dec. 2010.



%99%E0%B9%89%E0%B8%B3%E0%B8%95%E0%B8%B0%E0%B9%84%E0%B8%84

%E0%B8%A3%E0%B9%89.html>.

Newie. "น าวานหางจรเข." Http://herbal.muasua.com. Web. 8 Dec. 2010.



%A7%E0%B9%88%E0%B8%B2%E0%B8%99%E0%B8%AB%E0%B8%B2%E0%B8%87

%E0%B8%88%E0%B8%A3%E0%B9%80%E0%B8%82%E0%B9%89-w.html>.

120

Newie. "น าใบบวบก." Http://herbal.muasua.com/. Web.



%99%E0%B9%89%E0%B8%B3%E0%B9%83%E0%B8%9A%E0%B8%9A%E0%B8%B1

%E0%B8%A7%E0%B8%9A%E0%B8%81.html>.

Thailand Board of Investment. "การจดทะเบยบบรษท." Http://www.boi.go.th. Web. 10 Dec. 2010.

<http://www.boi.go.th/thai/how/register_company_01.asp>.

Uni- President. "Welcome to Uni- President." Http://www.uni-president.co.th. Web. 20 Dec.

2010. <http://www.uni-president.co.th/th/product/>.

บรษท ทปโกฟดส (ประเทศไทย) จ ากด (มหาชน). "TIPCOท าคลอดฃสนคาใหมQ3."

Http://www.kaohoon.com. 23 July 2010. Web. 4 Dec. 2010.

<http://www.kaohoon.com/daily/index.php?option=com_content&view=article&id=2678:tip

coq3lbrglbrg&catid=99:2010-04-30-03-41-37&Itemid=121>.

บรษทมาล. "มาล รดเรองผลไม ผลตภณฑ." Http://www.malee.co.th. Web. 4 Dec. 2010.

<http://www.malee.co.th/thai/product_malee1.php?s_id=2&c_id=3>.

ประกาศส านกทะเบยนกลางกลมการปกครอง. "ประกาศส านกทะเบยนกลางกลมการปกครอง." Http://www.easybib.com. 31 Dec. 2010. Web. 5 Jan. 2011.

<http://www.easybib.com/cite/form/website>.

สทธาทพย พรทรพย. "Kelive." Http://kelive.kimeng.co.th. 24 Jan. 2010. Web. 12 Dec. 2010.

<http://kelive.kimeng.co.th/kelive/userview/DetailPage.jsp?cntry=TL&lang=th&cat=SF&con

tId=2009>.

บรษท 108 แอดเวอรไทซง จ ากด. "108 แอดเวอรไทซง บรการท าปาย10000 ตรม./วน." Http://www.108ad.com. Web. 7 Jan. 2011. <http://www.108ad.com/pricelist.htm>.

ทมงานไทยคล. "Advertising อตราโฆษณา." Http://www.thaicool.com. Web. 3 Jan. 2011.

<http://www.thaicool.com/ads.asp>.

หางหนสวนสามญแอมมเดยเอเจนซ. "Amwebshop." Http://www.amwebshop.com. Web. 5 Jan. 2011.

<http://www.amwebshop.com/images/Quatation%20Trips%20and%20Places%20&%20Price

s.doc>.

นกสมนไพร in น าสมนไพร. "เวบไซต น าสมนไพร." Http://herbal.muasua.com. 18 Nov. 2010. Web. 7

Jan. 2011. <http://herbal.muasua.com>.

Central World Intertrade. "จ าหนายเครองคนแยกกาก ระบบไฮโดรลก เปนเครองคนแยกน า แยกกาก เครองคนกะท คนมะพราว." Http://www.onlines-product.com. Web. 12 Jan. 2011. <http://www.onlines-

product.com/index.php?lay=show&ac=article&Id=472939>.

121

Central World Intertrade. "จ าหนายเครองบด(เปยก/ผงแหง),จ าหนายเครองบดชนดเปยกและชนดผง,เครองบดสมนไพรชนดผง." Http://www.onlines-product.com. Web. 12 Jan. 2011. <http://www.onlines-


Central World Intertrade. "จ าเครองพาสเจอรไรซแบบแกส." Http://www.onlines-product.com. Web.

12 Jan. 2011. <http://www.onlines-


SMEโอกาสธรกจสมนไพรไทย." Http://www.ismed.or.th. 24 Dec. 2001. Web. 7 Jan. 2011.

<http://www.ismed.or.th/SME2/src/bin/controller.php?view=knowledgeInsite.KnowledgesDe

tail&p=&nid=&sid=60&id=283&left=70&right=71&level=3&lv1=3>.

แผนทจากgoogle. "แผนทดอยสะเกด." Http://www.google.co.th/imglanding?q=%E0%B9%81%E0%B8%9C%E0%B8%99%E0%B8

%97%E0%B8%B5%E0%B9%88%E0%B8%94%E0%B8%AD%E0%B8%A2%E0%B8%AA

%E0%B8%B0%E0%B9%80%E0%B8%81%E0%B9%87%E0%B8%94&um=1&hl=th&sa=

N&tbs=isch:1&tbnid=sy45lOWeKP9G2M:&imgrefurl=http://dcommando.lannaholiday.com

/map.html&imgurl=http://dcommando.lannaholiday.com. Web. 7 Jan. 2011.

<http://www.google.co.th/imglanding?q=%E0%B9%81%E0%B8%9C%E0%B8%99%E0%B

8%97%E0%B8%B5%E0%B9%88%E0%B8%94%E0%B8%AD%E0%B8%A2%E0%B8%A

A%E0%B8%B0%E0%B9%80%E0%B8%81%E0%B9%87%E0%B8%94&um=1&hl=th&sa

=N&tbs=isch:1&tbnid=sy45lOWeKP9G2M:&imgrefurl=http://dcommando.lannaholiday.co

m/map.html&imgurl=http://dcommando.lannaholiday.com/images/map.jpg&ei=7v83Ta_jBN

C8cf7jyeEK&zoom=1&w=1000&h=517&iact=hc&oei=cv83TZ6UC4frrQe9zJ2YCA&esq=4

&page=1&tbnh=103&tbnw=200&start=0&ndsp=19&ved=1t:429,r:8,s:0&biw=1276&bih=57

4>.

Startupthailand. "ขายดวน-ขายทดนเชยงใหม-ตดถนนวงแหวนรอบ2." Http://www.sakornland.com.

Web. 7 Jan. 2011. <http://www.sakornland.com/th/detail.php?allID=104>.

Tarad Company. "Http://www.tarad.in.th." Http://www.tarad.in.th. Web. 12 Jan. 2011.

<http://www.tarad.in.th/index.php>.

บรษท ซากายา ออโตเมท จ ากด - ผผลตและจ าหนายเครองมอแปรรปอาหารและเครองดม." Http://www.sakayaautomate.com. Web. 12 Jan. 2011.

<http://www.sakayaautomate.com/th/viewproducts.php?productID=6>.

โรงกลงไทยถาวร. "TARAD.com-โรงกลงไทยถาวร." Http://www.tarad.com. Web. 13 Jan. 2011.

<http://www.tarad.com/thaithaworn/>.

ไทยอนเตอรเนตเครองเยน. "ตแช สแตนเลส ภ ประตฝาทบ ระบบโนฟรอส." Http://www.thaiintercool.com.

Web. 13 Jan. 2011. <http://www.thaiintercool.com/product.detail_300877_th_1359040#>.

<http://www.brandexdirectory.com/catalog_detail.php?pro_id=993&lang=&com_id=2023

http://www.เครองบรรจ.net/>

http://www.brandexdirectory.com/catalog_detail.php?pro_id=993&lang=&com_id=2023

http://www.เครองบรรจ.net/

122

ทมขาวเคเบลเพชร. "กระทรวงพาณชย เตรยมปรบขนราคาน าตาลทรายอก กก.ละ ๗๕ สตางค."

Www.cablephet.com. 5 Jan. 2009. Web. 3 Dec. 2010.

<http://www.cablephet.com/board/n_view.php?nc_id=5&n_id=2012>.

WebsiteTagsEditDelete

กรมการคาภายใน กระทรวงพาณชย. "ราคาขายปลกสนคาเกษตร กระเจยบเเดง เเหง (กก.)." Www.dit.go.th. Web. 3

Dec. 2010. <http://trade.dit.go.th/pricestat/report2.asp?mode=A&product=3>.


บรษท เอ.เค ออฟฟต ซพพลาย จ ากด. "AK Office Supply." Www.priceza.com. 15 May 2008. Web. 3

Dec. 2010. <http://www.priceza.com/r/redirect?id=76864>.


บรษท กจถาวรพลาสตก จ ากด. "ขายขวดน าพลาสตก ส าหรบบรรจน าผลไม." Http://2hand.in.th. 16 July 2009.

Web. 3 Dec. 2010. <http://2hand.in.th/foods-supplement/bakery/55240>.


บรษท บญถาวรเซรามค จ ากด. "บญถาวร เครองใชไฟฟา." Www.boonthavorn.com. Web. 3 Dec. 2010.

<http://www.boonthavorn.com/equipment/product-detail.php?id=104200&PCODE=E2>.


คณเพชรประภา มณพรรณ. "ตะไคร ตะไครหอม ตะไครหยวก." Www.takrai.net. Web. 3 Dec. 2010.

<http://www.takrai.net/produce_takrai.html>.


โรงงาน ดดทอโคง นนทบร. "ราคาพเศษสดเฉพาะทน ประตม." Www.vtcthailand.com. 23 June 2010. Web. 30

Jan. 2011.

<http://www.vtcthailand.com/index.php?lay=boardshow&ac=webboard_show&WBntype=1

&Category=vtcthailandcom&thispage=1&No=273784>.


บรษท สยามวรจกรอเลคตรค จ ากด. "พดลมขางฝาโตชบา EPS-27C." Www.priceza.com. 23 Feb. 2010. Web.

3 Dec. 2010. <http://www.priceza.com/r/redirect?id=106449>.


123

ส.รวยเจรญ คาเกลอทะเล. "ขายเกลอทะเล ขายเกลอเมด-เกลอปน." Http://boling.plazathai.com. 28 Jan. 2010.

Web. 3 Dec. 2010. <http://boling.plazathai.com/pet/show225969/>.


บรษท ดอนเมองพฒนา จ ากด. "ตลาดกลางสมมเมอง." Www.taladsimummuang.com. Web. 3 Dec. 2010.

<http://www.taladsimummuang.com/dmma/portals/pricelistitem.aspx?id=010204010>.


บรษท ดอนเมองพฒนา จ ากด. "ตลาดสมมเมอง." Www.taladsimummuang.com. Web. 3 Dec. 2010.

<http://www.taladsimummuang.com/dmma/portals/pricelistitem.aspx?id=010417010>.


ฝายขาย. "ชดโตะ ประชม 8 ทนง(พรอมเกาอ)." Www.thaiofficefurniture.com. 18 Dec. 2010. Web. 23 Dec.

2010.


คณบม หรอคณตม. "กระจกน า." Www.191sale.com. 23 Aug. 2010. Web. 30 Jan. 2011.

<http://www.191sale.com/index.php?lay=show&ac=cat_showcat&l=2&cid=21173>.


มณฑนาเฟอนเจอร. "เกาอส านกงาน (โปรโมชน)." Www.pansapol.com. Web. 3 Dec. 2010.

<http://www.pansapol.com/เกาอส านกงาน-โปรโมชน.html>.


โรงงานตงยงฮวเฮง. "เฟอรนเจอรราคาโรงงาน-โตะท างาน." Www.furniturehall.com/. 25 Jan. 2011. Web. 30

Jan. 2011. <http://www.furniturehall.com/product-th-48863-830762>.


อญชล(แตน). "KIA รถกระบะจมโบปคอพk2900." Www.yello.co.th. 4 June 2010. Web. 30 Jan. 2011.

<http://www.yello.co.th/th/viewad.php?id=413902>.


ทมงาน KSSFurniture.com. "จ าหนายเฟอรนเจอร-โซฟา." Www.kssfurniture.com. Web. 23 Dec. 2010.

<http://www.kssfurniture.com/Furniture-Category-sofa-sf0902-DESC-dateUpdateRecord-18-

1.html>.

124


ราน OA 1 Design (โอเอวนดไซน). "Oa1design." Www.oa1design.com. 17 Sept. 2010. Web. 3 Dec.

2010. <http://www.oa1design.com/index.php?page=aboutus>.


Joy Sweety. "ขาย ใบวานหางจรเข ตนวานหางจรเข." Www.classified.sanook.com. 19 Sept. 2009. Web.

3 Dec. 2010. <http://classified.sanook.com/item/5503625>.


Smart Oa Sale and Service Limited Partnerrship. "แหลงจ าหนายเครองถายเอกสาร."

Www.weloveshopping.com. 19 Dec. 2005. Web. 30 Jan. 2011.

<http://www.weloveshopping.com/template/a05/showproduct.php?pid=17524709&shopid=7866

>.


Tawechai Electric. "ราคา และขอมล เครองปรบอากาศไดกน Daikin." Www.thavechaiair.com. Web. 3

Dec. 2010. <http://www.thavechaiair.com/All-Products/DAIKIN>.


Thai Joint Venture System Company Limited. "เชคราคาคอมพวเตอร ราคาNotebook."

Www.thesystem.co.th. 23 Sept. 2010. Web. 30 Jan. 2011.

<http://www.thesystem.co.th/thesystem/price/product.php>.


THAIOFFICEFURNITURE. "ตเกบเอกสารเหลกแขวนเเฟม 2 ลนชก." Www.thaiofficefurniture.com.

18 May 2010. Web. 3 Dec. 2010. <http://www.thaiofficefurniture.com/product-th-164833-823451-ต

เกบเอกสารเหลกแขวนแฟม+2+ลนชก+(ราคาถก).html>.


ThaiTechno.net. "ฐานขอมล อตสาหกรรม โรงงานแหลงซพพลายเออร." Www.thaitechno.net. Web. 3

Nov. 2010. <http://www.thaitechno.net/clearance_sale_product_detail.php?id=375>.

125

Appendix

126

If sale decrease 2.5 %

Year 1 If sale decrease 2.5 %

฿44,499,000 ฿43,386,525

฿33,737,568 ฿33,737,568

฿10,761,432 ฿9,648,957

฿3,250,800 ฿3,250,800

฿757,710 ฿757,710

฿150,500 ฿150,500

฿70,000 ฿70,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿26,820,558 ฿26,820,558

฿2,345,950 ฿2,345,950

฿9,262,960 ฿9,262,960

฿1,498,472 ฿385,997

Table. 6.1.1


฿107,440,320 ฿104,754,312

฿80,009,678 ฿80,009,678

฿27,430,642 ฿24,744,634

฿5,572,800 ฿5,572,800

฿1,317,000 ฿1,317,000

฿356,400 ฿356,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿69,955,478 ฿69,955,478

฿5,542,640 ฿5,542,640

฿15,596,840 ฿15,596,840

฿11,833,801 ฿9,147,793

Table 6.1.2

127


฿125,381,880 ฿122,247,333

฿92,385,691 ฿92,385,691

฿32,996,189 ฿29,861,642

฿5,572,800 ฿5,572,800

฿1,065,000 ฿1,065,000

฿446,400 ฿446,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿581,037 ฿581,037

฿82,200,454 ฿82,200,454

฿6,409,906 ฿6,409,906

฿16,595,143 ฿16,595,143

฿16,401,045 ฿13,266,498

Table 6.1.3


฿140,359,440 ฿136,850,454

฿104,468,683 ฿104,468,683

฿35,890,757 ฿32,381,771

฿5,572,800 ฿5,572,800

฿999,000 ฿999,000

฿536,400 ฿536,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿94,552,483 ฿94,552,483

฿7,255,576 ฿7,255,576

฿17,171,776 ฿17,171,776

฿18,718,981 ฿15,209,995

Table 6.1.4


128

฿157,290,120 ฿153,357,867

฿115,955,770 ฿115,955,770

฿41,334,350 ฿37,402,097

฿5,572,800 ฿5,572,800

฿999,000 ฿999,000

฿632,400 ฿632,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿105,943,570 ฿105,943,570

฿8,059,112 ฿8,059,112

฿18,071,312 ฿18,071,312

฿23,263,039 ฿19,330,786

฿71,715,338 ฿57,341,069

Table 6.1.5

If sale decrease 5 %

Year 1 If sale decrease 5 %

฿44,499,000 ฿42,274,050

฿33,737,568 ฿33,737,568

฿10,761,432 ฿8,536,482

฿3,250,800 ฿3,250,800

฿757,710 ฿757,710

฿150,500 ฿150,500

฿70,000 ฿70,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿26,820,558 ฿26,820,558

฿2,345,950 ฿2,345,950

฿9,262,960 ฿9,262,960

฿1,498,472 -฿726,478

Table 6.2.1


129

฿107,440,320 ฿102,068,304

฿80,009,678 ฿80,009,678

฿27,430,642 ฿22,058,626

฿5,572,800 ฿5,572,800

฿1,317,000 ฿1,317,000

฿356,400 ฿356,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿69,955,478 ฿69,955,478

฿5,542,640 ฿5,542,640

฿15,596,840 ฿15,596,840

฿11,833,801 ฿6,461,785

Table 6.2.2


฿125,381,880 ฿119,112,786

฿92,385,691 ฿92,385,691

฿32,996,189 ฿26,727,095

฿5,572,800 ฿5,572,800

฿1,065,000 ฿1,065,000

฿446,400 ฿446,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿581,037 ฿581,037

฿82,200,454 ฿82,200,454

฿6,409,906 ฿6,409,906

฿16,595,143 ฿16,595,143

฿16,401,045 ฿10,131,951

Table 6.2.3


฿140,359,440 ฿133,341,468

฿104,468,683 ฿104,468,683

130

฿35,890,757 ฿28,872,785

฿5,572,800 ฿5,572,800

฿999,000 ฿999,000

฿536,400 ฿536,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿94,552,483 ฿94,552,483

฿7,255,576 ฿7,255,576

฿17,171,776 ฿17,171,776

฿18,718,981 ฿11,701,009

Table 6.2.4


฿157,290,120 ฿149,425,614

฿115,955,770 ฿115,955,770

฿41,334,350 ฿33,469,844

฿5,572,800 ฿5,572,800

฿999,000 ฿999,000

฿632,400 ฿632,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿105,943,570 ฿105,943,570

฿8,059,112 ฿8,059,112

฿18,071,312 ฿18,071,312

฿23,263,039 ฿15,398,533

฿71,715,338 ฿42,966,800

Table 6.2.5

If sale decrease 7.5 %


฿44,499,000 ฿41,161,575

฿33,737,568 ฿33,737,568

฿10,761,432 ฿7,424,007

131

฿3,250,800 ฿3,250,800

฿757,710 ฿757,710

฿150,500 ฿150,500

฿70,000 ฿70,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿26,820,558 ฿26,820,558

฿2,345,950 ฿2,345,950

฿9,262,960 ฿9,262,960

฿1,498,472 -฿1,838,953

Table 6.31


฿107,440,320 ฿99,382,296

฿80,009,678 ฿80,009,678

฿27,430,642 ฿19,372,618

฿5,572,800 ฿5,572,800

฿1,317,000 ฿1,317,000

฿356,400 ฿356,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿69,955,478 ฿69,955,478

฿5,542,640 ฿5,542,640

฿15,596,840 ฿15,596,840

฿11,833,801 ฿3,775,777

Table 6.3.2


฿125,381,880 ฿115,978,239

฿92,385,691 ฿92,385,691

฿32,996,189 ฿23,592,548

฿5,572,800 ฿5,572,800

132

฿1,065,000 ฿1,065,000

฿446,400 ฿446,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿581,037 ฿581,037

฿82,200,454 ฿82,200,454

฿6,409,906 ฿6,409,906

฿16,595,143 ฿16,595,143

฿16,401,045 ฿6,997,404

Table 6.3.3


฿140,359,440 ฿129,832,482

฿104,468,683 ฿104,468,683

฿35,890,757 ฿25,363,799

฿5,572,800 ฿5,572,800

฿999,000 ฿999,000

฿536,400 ฿536,400

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿94,552,483 ฿94,552,483

฿7,255,576 ฿7,255,576

฿17,171,776 ฿17,171,776

฿18,718,981 ฿8,192,023

Table 6.3.4


฿157,290,120 ฿145,493,361

฿115,955,770 ฿115,955,770

฿41,334,350 ฿29,537,591

฿5,572,800 ฿5,572,800

฿999,000 ฿999,000

฿632,400 ฿632,400

133

฿120,000 ฿120,000

฿2,400,000 ฿2,400,000

฿288,000 ฿288,000

฿105,943,570 ฿105,943,570

฿8,059,112 ฿8,059,112

฿18,071,312 ฿18,071,312

฿23,263,039 ฿11,466,280

฿71,715,338 ฿28,592,531

Table 6.3.5

134

Member of group

Miss. Prapasiri Suttipan ID. 5131205140

E-mail: [email protected] Tel. 0897297121

Miss. Rangsima Susangeim ID. 5131205168


Miss Sudarat Napikun ID 5131205193


Miss Suparat Homnan ID 5131205197


Miss Sumitra Homnan ID 5131205198


mailto:[email protected]





herbal plus co,ltd

Documents