section 1 seat 10: t-cup dog center

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“ALL NEEDS FOR ALL BREEDS: T-CUP DOG CENTER”

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T-Cup Dog Center

Group Member

5231203003 Kamalarat Sapsaman 5231203046 Thanakorn U-Chupaj 5231203077 Pasutorn Kanta 5231203083 Pimphaya Mekjun 5331203002 Kamonchanok Nakarungkul 5331203003 Krid Oonanan 5331203023 Chatree Tiyakwang 5331203068 Piyamas Boonment

Section: 01 Seat: 10

“All Need For All Breeds: T-Cup Dog Center”

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Table of contents Topic Page

Preface 6 Chapter 1 Introduction 7 1.1Background and Significance of the Project 8 1.2Vision 11 1.3Mission 11 1.4The objective of business 12 1.5Benefits of Project 12 1.6Business goals 12 1.7Activities/Time Frame 13 Chapter 2 Industry Profile 14 2.1Nature of Industry 15 2.2The Beginning of T-cup dog center 18 2.3Marketing strategy 19 2.5 Situation of Industry 19 2.6 Product/Service (General) 21 2.6.1Clothes for dogs 21 2.6.2Collar 30 2.6.3Dogs Leash 33 2.6.4Dogs boot 39 2.6.5Dogs Bows 43 2.6.6Toy for Dogs 46 2.6.7Mattress 53 2.6.8Dogs Cage 55 2.6.9Foods for dogs 56 2.6.10Snack for dogs 66 2.6.11Shampoo 69 2.6.12Perfume 71 2.6.13Dogs Bowl 72 2.7 Dogs for sell 73 2.7.1Chihuahua 73 2.7.2Pomeranian 75 2.7.3Yorkshire terrier 77 2.8 Dog Service 82 2.8.1Bathing Dogs 82 2.8.2Grooming For Dogs 86 2.8.3Dog Training 92 2.9Dog Hotel – Dog Day Care 105 Chapter 3 Marketing Feasibility Study 108 3.1Market Analysis 109 3.2Competition Analysis ( 3C Analysis ) 116 3.3STP Analysis 126 3.4Marketing Mix Strategy 129 3.5Sale Forecast / Profit Estimation of Year 2013-2017 131 3.6Marketing Expense 151 3.7Conclution in Market Feasibility 153

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Chapter 4 Investment 154 4.1Cost of Investment 155 4.2Equipment and Tools 161 4.3Depreciation 194 4.3.1Depreciation of Pre-Operating Cost 194 4.3.2Depreciation of Equipment and Tools 196 Chapter 5 Operations Cost 228 5.1Product Characteristics 229 5.2Direct Labor 235 5.2.1Wage of Employees 237 5.2.2Logistic Management 237 5.3Overhead 238 5.3.1Water Expense 238 5.3.2Electric Expense 238 5.3.3Internet Expense 239 5.3.4Telephone Expense 239 5.3.5Equipment and tools 239 5.3.6Total Equipment and tools 249 5.3.7Total Overhead 250 5.4Service Process 255 5.5Facility Management 256 Chapter 6 Organization / Administration 258 6.1Managemant Analysis 259 6.1.1Organization Management 259 6.2Organization Chart 259 6.3Administration Cost 262 6.3.1Employee Salary 262 6.3.2Stationary Expense 264 6.3.3Electric Expense 267 6.3.4Water Expense 267 6.3.5Internet Expense 268 6.3.6Telephone Expense 268 6.4Explaination Administration Cost 268 6.5Administration Cost 270 Chapter 7 Financial Analysis 272 7.1Depreciation 273 7.2Marketing Activity 275 7.2.1Income 5 Year 2013-2017 275 7.2.2Marketing Expense 5 Year 2013-2017 281 7.3Balance Sheet 5 Year 2013-2017 283 7.4Statement of Cash Flows 5 Year 2013-2017 288 7.5Income Statement 5 Year 2013-2017 293 7.6Ratio analysis 298 Chapter 8 Financial Ratio Analysis 299 8.1Return on Equipment 5 Year 2013-2017 300

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8.2Finance Ratio 305 Chapter 9 risk Analysis for Business 307 9.1External Risk 308 9.2Internal Risk 311 9.3Finance risk 313 Chapter 10 Conclusion 314 Appendix 317 -Appendix Financial Risk Reference 348

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Preface

This report is Project Feasibility Subject. This report is part of second semester the course code is 1203302 and this project would not have been possible without the guidance and the help of several individuals who in one way or another contributed and extended their valuable assistance in the preparation and completion of this project. First and foremost, my utmost gratitude to Mr.Chaiyawat Thongintr, professor of the Mae Fah Luang University whose sincerity and encouragement we will never forget. Mr.Chaiyawat has been our inspiration as we hurdle all the obstacles in the completion this project. We spend time four months for to do this project.

We find out the information and analysis the information by myself. We collect the information every time, which we can to do this. In this course, that we think successful and we can practice myself about responsibility and develop skill to continuous. This Business project feasibility conducted from T-cup dog center to perform the small and medium-business enterprises for proposes by use in operation system and find for the report of project tell information that investor should be know about operator in business of furniture category as well as introduction, industry profile, market feasibility study, technical feasibility study, financial analysis, and summary of project. This report tell about problem analysis and resolvable include of recommendations benefit for investors to invest. T-cup center hope to this business project can be build confidence and create better profit return for the investor

Miss Kamalarat Sapsaman Mr. Thanakorn U-Chupaj Mr. Pasutorn Kanta Miss Pimphaya Mekjun Miss Kamonchanok Nakarungkul Mr. Krid Oonanan Mr. Chatree Tiyakwang Miss Piyamas Boonment

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Chapter 1

Introduction

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T-Cup Dog Center

Background and Significance of the Project

Nowadays we have to accept that the dog is a pet that we have almost every house. The state of well-being and social are change whether the work time that increases in the societies that compete all the time. The stress is occur because of the living is change. Therefore, the dogs have become the best popular household pets, Many People kept the dog to be their friends or pet guard. Everyone know that these dogs are honest, sincere, not doubling, and loyalty to the patron. We believe that the dog is the best solution to solve the social problem in currently. 1So to let the dog as a friend, this requirement is rapidly expanding. It is make more receptive target audience. Because of nowadays, we can see that pets are members of your family already, we always friendly and dedicated with it. There are unbelievable that the business or product of pet are worth about 10,500 million and the rate of constantly growing 10-15% per year, While human product have the recession of growth rate in the past, different from the dog, which is increasing every year.

The research has shown that the proximity of people and dogs that keep the body healthy and the human mind better. People who have dog and cats show that they are physical and mental health than those who don't have pets by they go to the doctor less and less time to use the medication in the treatment. In the beginning of the survey report found that people who start to keep the dog as a pet are more healthy and better mental health, because dog owners have more exercises and body movements rather than who don’t have a pet or cat owners when there play with pets, and effect was confirmed that pet the dog may have a positive effect on human health and behavior. The health benefits is likely result of by play or interact with dogs and not only those who owned pets but the benefits of a dog also affect the social life such as , have the report tell that disabled people when they have the pet , its can make them to have interaction with strangers more than no have the pets. And the most important, the dog is the great guard when you are not home and ready to be honest with you forever. (Millan, 2009, pp.20-23) Thus, the demands of dog are rapidly expanding and have greater people who interested in breeding dogs, but they are not standardized and no comprehensive. Therefore we will think about “T-Cup Dog Center “that is a center for meet the needs of the full range for the dog lover and who design to have the dog as pet. 2Which the word “T-cup” is used to describe the size of the dog is the small toy species of dog that can put in the tea cup. T-cup dog center include core of business is sale of small dog species with warranty card and the breeders championship by selling through the internet and shop in both retail and wholesale which can achieve a much wider distribution. 3By the survey show ten dogs that received the most popular pets in the world, including Chihuahua, Beagle, Yorkshire terrier, Bulldog, Rottweiler, Siberian husky, Pug, Shih Tzu, Golden Retriever, and Pomeranian. Which the survey, there is a small breed of dog popularity with 6 in 10 and the 4top 5 Dogs that are Popular in Thailand which Chihuahua, Pomeranian, Shih Tzu, Yorkshire terrier, Beagle.

1http://dc-danai.com/archives/821 2http://www.dogilike.com/content/tip/1254/ 3http://www.toptenthailand.com/display.php?id=1283 4http://www.khaosod.co.th/view_news.php?newsid=TURONWIzVXdNakl4TVRBMU5BPT0=&sectionid=

http://www.dogilike.com/content/tip/1254/

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Therefore ,we choose to match the dog from the dog popular in the world and the top five dogs popular in Thailand , the result is a small dog cause that can meet most people's lifestyles, and points out that most families want a dog that does not require much space ultimate portability and easy to feed. For this point of view, we are propagating only small dog species to meet the needs of customers. The species of these small dogs are Chihuahua, Yorkshire terrier, and Pomeranian. Because of the nature of this three dog species are long silky and fluffy fur makes small dog look cute with playful habit, clever, fractious, canny, and less barking thus making popularization of dog lovers today. In the T-cup center, we have “Dog spa” that service are different from dog grooming - dogs hair cut commonly available, that T-cup center add the treatment massage given to the dogs. From services to explore with the dog shop in Chiang Rai see that the service of dog shop have a lots but each store is only shower the dog and dog hair cut normally, it is not comprehensive and not standard. Therefore considered that this business is a business that growing well. It is a new service of dog spa in Chiang Rai and from survey the dog owners bring the dog into the 5grooming every 7-14 days, if the dog has dandruff flakes and oily skin, might bathe as often as every 3-4 days initially with the use of drugs shampoo to reduce the dandruff and oily skin. On the surface it is to be bathed every 1-2 weeks instead. When the oily skin decreased, it can bath every 7-14 day instead. And for the service of dog spa, can make the dog to relax and stay healthy. In addition T-cup center sell clothing and accessories for dogs in differ than other shop, especially toys which has variety, includes food, shampoo, perfume, etc which can be ordered via the Internet as well. Training a dog to behave as a member of society, discipline is another way to train dog disobedience and can't force which can be a nuisance and a danger to yourself, family and others. 6Dogs that were submitted the contest need to get training by training school and by the time that the contest begin, the expert will tow the dog by use the technical and tips to tow dogs in perfect way to make the committee impression. If the dog was won, it's means the reputation of the leader as well, following by more revenue and including the chances of being hired again in the future. Mainly will need to train with the coach who specializes in this particular and main reason that dog owners cannot bring their own dogs to be trained, because of training facilities are rare, expensive or may be available only in the city, which dog owners cannot take dog to there. We are a dog training course by the owner to be coach along with the dog trainer training together or only dog trainer training the dog in the affordable. The point is make those who interested to train own dogs are intelligent and have discipline to live together in the family is happy and perfectly. Finally, we also have a accept taking care of dog, with air-con rooms or fan rooms and an emphasis on cleanliness and safety for your dog. Therefore, we think the quality and standards for our customers to have convenient, impressed and satisfied. 5http://pet.kapook.com/view16248.html 6http://dc-danai.com/archives/821

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Population and household statistics report.

The premise is that Chiang Rai cause Chiang Rai, there areestimated 1,198,656 people who live in Chiang Rai. In other words, the estimated amount of household in Chiang Rai is 474,177 since 2554. Which from the data the growth of the population of Chiang Rai show that Chiang Rai, with a population increasing every year, which shows that there is growing continuously and better the economy, technology and shopping malls coming up to Chiang Rai suited to investment. In addition, the numbers consumer’s in Chiang Rai are increasing because the Chiang Rai district is likely to be close to the area that has high expanded level of the business industry such as the Burma border, China. When the business industry expands, the amount of people living in that area will also increase. The advantages that the T-cup dog center will get from the location of the district are the business growth as well as the improvement of the business industry. In Chiang Rai market also rarely competitive with the center about dog which might be a novelty in this business. The Chiang Rai market also rarely competitive with the center about dog which might be a novelty in this business and the business of breeding dogs in Chiang Rai market is less and no standard, so we can be able to hit the market. And can be transportation distributed to the other provinces by transport by air and land. It is difficult to find the dog equipment store, dog spa, dog grooming or even the farm for dog selling in Chiang Rai. For the convenience of customers to choose many services in one place, the dog center has occurred. Due to competitors are less and located close the shipping dogs (Airport) for distribution across the country. The Dog Center became the best choice for dog lovers. Most importantly, we are the first to open a full-service and trading equipment of dog in Chiang Rai.

The key of this project, we will try to meet the needs of the market as much as possible and develop quality standards of species and comprehensive to be most convenient for the customer. With emphasis on cleanliness, which aliment dogs in the area in the mirrors room with sterilized and do not allow outsiders enter addition to authorities, customers only need to choose a dog through the glass, do not touch the dog until you decide to buy.

7 http://stat.dopa.go.th/xstat/pop50_1.html 8 http://stat.dopa.go.th/xstat/pop51_1.html 9 http://stat.dopa.go.th/xstat/pop52_1.html 10 http://stat.dopa.go.th/xstat/pop53_1.html 11 http://stat.dopa.go.th/xstat/pop54_1.html

Demographic Report

Male Female Total Household

72550 605,963 619,050 1,225,013 439,072

82551 606,775 620,542 1,227,317 446,346

92552 588,850 606,083 1,194,933 454,840

102553 589,890 608,328 1,198,218 464,101

112554 589,759 608,897 1,198,656 474,177

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The part of sales channel, we sales through the website, shop and spread widely that consumers both in Chiang Rai and the provinces, by customers in the province be used as the main transport aircraft because do not know how long it will take to vehicles may be harmful to dogs, if a province that does not have an airport, the customer have been at the airport in the nearby. And the sales of our dogs are sold with a full set of equipment which can be used to feed it, with one year free dog insurance.

Vision: This goal is about learning and analysis possible estimate of invest business. For help the way manage in business of pet and the goal of opening in this business. We want to make our shop to be central and know about care complete in Mini-dog. However, produce – animal feed – clothes or tool of pet - carefulness and any service such as Spa, fur trim. Our shop will first pet shop in Chiang Rai. We will make interest advertise who has the pet to take care their pet more. It benefits for both of dogs and own a dog. We will choose only good product has quality standard for your pet and make satisfaction for customer too. In order to take their comfortable from special care and service and we consider about Cleaning, Convenience and are self like their home. Mission: Shop will do public relations, make booth, market show the pet week by week. For expand marketing and into increase group customer more. We will make Road show, product and tool of pet. We will have service and Promotion for regular customer and general customer to Contest project for Choose best of Breeder.

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The objective of business

To be used as a guide for the conduct of business in the future about pets. To satisfy the needs of customers who love to take care of their pets. To establish the market for businesses about pet provide by expand and become more

robust in Chiang Rai province. To gain the most profitable for product and services to serve the needs of dog lovers

in Chiang Rai. To understand the needs of customer and what is necessary to make the customer

satisfied in our business. To understand how to analysis the marketing effectively.9. To be operates with others

and brainstorm together. To learn about the details of doing business such as management, accounting, etc. To create the comfortable of attracting customers. In order to meet the needs of consumers currently. To despoil market share in the same segmentation. The full dog service for enhance the quality of dog life professionally, moreover for

fill it with love and happiness to your beloved dog. For small dog lover get the assurance (CERTIFIED PEDIGREE) and the true species

of dog. To understand what different between the species of dog. To facilitate the health of dogs and there are places available for dogs when the

customer do not have time to take care their dogs or have to go other place for business.

Benefits of Project

The study of the information of T-cup Dog center business makes us can make the plan to conduct business which will be faced with problems and obstacles that we have to solve the problem. In order to make the most profitable to meet the objectives that we have set. Including the creativity to find the way to develop T-cup dog center business to be distinguished, temptations, and known. Understand strategies in order to compete with competitor completely both in goods and services. And the important thing is financial and economic analysis that we have to find the modern solution. This must be the most profitable and minimal impact.

Business goals

1. Sales in the first year and the following year increased by 10 – 20% of sales each year.

2. About within two years of operation, will expand market channels by using technology to assist in their business and services.

3. Within three years and will have to raise capital to expand the business or where customer density.

4. Our business is the only one comprehensive about the dogs in Chiang Rai Province.

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Activities/Time Frame

1. Prepare Step —> in the first step, a group of us will be thinking that how to do business. Then vote business that is more interested to operate in Chiang Rai for do it well. Then begin to look for information of it to enhance the know-how to achieve greater data density and the strength of the database to organize a business.

2. Operate Step —> after we choose the best of business to operate. Our group plan to survey about customer behavior about who have pet and who are interested in pet. After that bring the information to arrangement and do report and get some information from internet or learn from people who are expert inside of operate business. Then use the information to operate our business project for well.

3. Conclusion Step —> after we have the information and projects. We will use information derived from conventional and follow planning the business placed. Our group will bring the information to conclusion of our project, verify be thoroughly, neat and tidy, Presentation and send the perfect final report.

Time frame, since 30 October 2012 – 12 February 2013

Number Task Start End 30/10 06/11 13/11 20/11 27/11 04/12 11/12 18/12 1 Idea screening 30/10/2012 05/11/2012

2 Introduction 06/11/2012 12/11/2012

3 Industry profile 13/11/2012 19/11/2012

4 Marketing 20/11/2012 10/11/2012

5 Technical Feasibility study

11/12/2012 24/11/2012

Number Task Start End 25/12 01/01 08/01 15/01 22/01 29/01 05/02 12/02 5 Technical Feasibility

study 11/12/2012 24/11/2012

6 Financial Analysis 08/01/2013 21/01/2013

7 Project Evolution 22/01/2013 28/01/2013

8 Risk Analysis 29/01/2013 04/02/2013

9 Summary 05/02/2013 11/02/2013

10 Finalized Report 12/02/2013 -

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Chapter 2

Industry Profile

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Nature of Industry The sale of a puppy (small breed) is guaranteed genuine with by focusing on online sales to the customers give up. And in the shop will be open for those who are interested to buy or want to see the puppy before. Within a spa massage, wool cut, bath, nails cut, and coach the dogs for intelligent. And you can meet the dogs at Chiang Rai.

Nowadays, the lives of people changed. Alone and rely on themselves more. When they want find friend. It's doesn't speaking but it can hear and can play with it. Dogs have become popular household pets early. Many people have pet dog for relieve lonely, watch over the house, believes that these dogs have to be honest, sincere and heartfelt devotion to the patron. So, demand of the dog to expand rapidly. It has become increasingly interested in dog breeding.

List of the store that sells pet food and equipment in Chiang Rai province

Name of shop sell pet food and equipment Address

1.Sri Pra Sert Store 145 Moo 3 Robwieng, Muang, Chiang Rai 57000

2.La Ong Nual Pha Nish Store 161-2 Moo 18 Robwieng, Muang, Chiang Rai 57000

3.Chai Sae Re Pet Foods Shop 878/8-9 Prasopsuk Road, Robwieng, Muang, Chiang Rai 57000

4.Chiang Rai Pet Foods Shop

93/26 Moo 18 Prasopsuk Road, Robwieng, Muang, Chiang Rai 57000

5.Hun Sa Pra Tong Shop 1052 Sanambin Road, Robwieng, Muang, Chiang Rai 57000

6.Thai Tek Ke Store

512/1 Suksatit Road, Robwieng, Muang, Chiang Rai 57000

7.Si Ri Kun Store 837-9 Moo 1, Paholyothin Road, Chiang Rai 57120

8.Mui Lee Huat Store 680 Paholyothin Road, Phan District, Chiang Rai 57120

9.Sri Pra Sert Store 145 Moo 3, Robwieng, Muang, Chiang Rai 57000

10.Agriculture store

95/3 Moo 18, Prasopsuk Road, Robwieng, Muang, Chiang Rai 57000

11.Chiang Rai Kuang Ha Store 2543 Moo 1 , Super High Way Road, Phan District, Chiang Rai 57120

12.Tae Zong Kuang Store 55, Lao Jokarat Road, Mae Chan District, Chiang Rai 57110

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Name of shop sell pet food and equipment Address

13.Ni Yom Tar Vorn Store 48 Moo 1, Muang Dang, Mae Sai District, Chiang Rai 57130

14.Chart Thong store 408 Paholyothin Road, Srikum, Mae Chan District, Chiang Rai 57110

15.Sang Tha Wee Store 40/10 Moo 1, Mae Sai District, Chiang Rai 57130

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(Source: http://www.dld.go.th/region5/images/stories/region5/statisties/pongkan53/2554/cr.pdf)

Register of animal hospital in the area livestock office in Chiang Rai

Number Area Category

No Year Province Set name Name of operations Name of animal hospital

Accommodation of animal

patients/Number

No. Alleywa

y

Road District Prefecture

Branch Telephone number

Mobile phone

1 05 01 049 2544

C H I A N G R A I

Jarintipis Na Lampang

Jarintipis Na Lampang Love animals home No - 179 Moo.1 - MuengPan

Pan All branches 053-723297 -

2 05 01 104 2549 ArapanHongsakhum

ArapanHongsakhum Clinics to treat animals No - 448/3 - LaosJakkarat MaeJan MaeJan All branches 053-771829 086-5224007

3 05 01 138 2551 Piyanut Arpornrat

Piyanut Arpornrat Piyanut Veterinary No - 1109-10

- Poh Khun Robwieng

Muang - - 089-1160409

4 05 01 142 2553 Jitthaporn Chaiya

Jitthaporn Chaiya Thasud Veterinary No - 115 Moo.3 Phaholyothin Thasud Muang - 053-787200 -

5 05 01 161 2552 SM1.Boonsri Suriyachod

Jumnung SunKhuan Clinics animal Jumnung Veterinary

No - 20/5 Moo.12 NongBua Robwieng

Muang - - 084-1573413

6 05 01 166 2553 Chawarat Nunthawat

Chawarat Nunthawat Dog and cat home Clinics

No - 63/4 8 Phaholyothin MaeSai MaeSai - - 081-3224466

7 05 01 192 2553 Mariwan Srinang

Darin Khaophasertsuk MaeSai nontree hospital animals

No - 603 - - Wiengpangkhum

MaeSai - 053-783583 081-6250603

8 05 01 193 2553 Pimpicha Kachai

Pimpicha Kachai Kachai Veterinary No - 69/2 Moo.10 - Wieng Thung - 054-420118 085-4414610

9 05 01 194 2554 Pranee Phompan

Watcharachai Prompan

Harmonious Veterinary

No - 393/5 - Baanphaprakan

Naimueng

Muang - 053-713123 084-6114685

10 05 01 208 2554 Werapat Khongsri

Werapat Khongsri Dog Doo Dee treat Veterinary

No - 219 Moo.2 - Thasud Muang - - 085-8383845

11 05 01 210 2554 Rommanee Jukkheaw

Rommanee Jukkheaw ChiangSan treat animals

No - 247/1 Moo.2 Phaholyothin Wieng ChiangSan

- - -

12 05 01 230 2555 SM1.Wimon Yajaiman

Witthawat Yajaiman Happy pet Veterinary No - 847/1-2

- Poh Khun Wieng Muang - 053-717239 086-1914407

13 05 01 231 2555 Pradid Pijanun Pradid Pijanun MuangChiangRai animals Hospital

No - 249 Moo.9 Srisaimoon-Wiengchai

Robwieng

Muang - 053-717397 089-7978112

1 05 02 050 2551 Sririnrat Thangmara

Sririnrat Thangmara Clinics to treat animals pet home

Yes 10 117/3-4

- Phaholyothin Baandu Muang - 053-988590 085-8689900

1 05 03 003 2547 Surasak fungwatthanap

hanit

Surasakfungwatthanaphanit

Sahamit animals Hospital

Yes 20 109/4-5

Moo.19 Sahamit Robwieng

Muang All branches 053-716840 081-8814424

2 05 03 006 2551 Viorin Wongrathanamucha

ViorinWongrathanamucha

Dod smile animals Hospital

Yes >10 123 - Phaholyothin MaeSai MaeSai All branches 053-640371 080-5004156

3 05 03 010 2553 Ahanon Chomkumlre

Ahanon Chomkumlre Mor Ahanon pet hospital

Yes 10 370/4 Moo.15 SunkhongLuang

Robwieng

Muang - 053-756394-5 084-0407272

1 05 04 008 2540 Chainirat Sunanta

Chainirat Sunanta Rest home Veterinary No - 407 12 SunkhongLuang

Robwieng

Muang 2 (A)Medicine Surgery

053-601517 089-9999971

2 05 04 017 2543 Supon Panapan

Supon Panapan Rest home Radchayotha Veterinary

No - 88/5 - Ratchayyotha Naiwieng

Muang 2 (A)Medicine Surgery

053-715157 089-8381597

3 05 04 034 2548 Santad Pinkhom

Santad Pinkhom Santad Veterinary No - 5/2 Moo.1 PaTung MaeJan MaeJan 2 (A)Medicine Surgery

053-771161 081-5944905

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According to this table, we have a lot of Pet store in Chiang Rai but the shop that have all service in one is not exist and by many blog in chiangraifocus.com that have more than 100 page about pet and more than 200 blog about dogs, we can summarize that people in Chiang Rai interesting about pet especially a dog.

The Beginning of T-cup dog center

1. House or room for pet dog. The first, we consider amount of dog. It should not be too crowded together because the air flow is not good. Make cleaning more difficult. And health of the dog is not perfect enough. The house or room that is well ventilated but it does not draughty will very good. And ceilings have insulation.

2. Breeding dogs. The general principle of the breeding dog is not breed dogs between a blood adjacent such as father or mother with children. This is called the mixing in a relationship. Because puppies are born with the inclusion of something bad blood more such as various diseases, doesn't strength of body, etc. In addition, it should not be breeding dogs with other species. In addition, the odds are not good; still to spread it out over a dog with a pedigree not real. If doesn't breed the species, it will be even more mutations.

3. Selected species. Selection of species is important not to overlook the need to know the external appearance of the dog. Which is indicative of the integrity of the organ in a section that is required by the standard dog species or not. Characteristics of a good dog are the following. Body fitted with a prototype of dogs in each breed. The head should not swell or collapse. The eyes have to look like a normal eye is strabismus should be flashing quickly. Ears, it must be recognized that good. Test by hand as soon as it is turned. Nasal mucus is clear, cold, and humid or feathers. Mouth sores gums are pink. Rams strong white teeth fitted. A skin lesion is based on the nodes. Feather soft to touch. Foot vertical parallel. Male genital ulcers have no testicles as well. Female genital opening. Room anus is a red inflamed lesion.

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Solution of canoodle the dog to be successful. Include with important factor is. 1. Dog breeds good, by selection dog good species for canoodle. 2. A great deal. Care the dog for good healthy and the dog don't stress. 3. Prevent the farm must have good sanitation. And vaccination is appropriate and consistent. Solution of canoodle the dog breeding for successfully. They must know the nature of dogs in various aspects.

Marketing strategy

We Must have the certificate pedigree indicates the ancestors (parents, grandparents, great grandfather) which represents the quality of the dog's gene. Thus, the certificate pedigree of a pet is very important. It can establish credibility and be recognized by the general public. Advertising on the Internet is another channel. It does not cost any more, announcement dogs for sale in web broad pet transaction. This channel is gaining popularity very much. In another hand, Thailand have more than 20 dog contest that we can join for make reputation for our store and add value for the dog and a dog that win the contest can be a breeder for make a new clever puppy or we can make receive a money for hybridize other dog.

Situation of Industry

Today industries of business have many such as import export or if business in country as about food clothes technology accessory. But just now people become to more interesting about pet. Then, begin about pet’s business. So, my group thinks that if open about this business that market is open and large because information we get it that we make sure for this business. According to economic base issue 2(1-4 April 2555) that “trend of pet be boom in Thailand that make number of pet is over roof of market about Billion 20-25%. Have statistics reveal that Thai people like pet as Chihuahua and Pomeranian (small dog). Mr. Nunpontantivongompi, President of Association Industry pet products, gives information that growth of the business in this pet expected growth rate of 15-20%, according to, Thai people interesting to especially in small dogs because it costs less and convenient to transportation, which, trend about pet will boom in lampoon Lamprang and Chiang Rai in coming soon.”(p.727)

From information that we studied, We think can make more profit from this business because market have open and large and my group will sell and spa about small dog (Chihuahua and Pomeranian) that direct to people more like. From owner of pet’s shop business K.U. Garden famously, 12Mr. Pisidlaohavinit make we has increase to confidence for market parts by he say “I believe it is a pet shop business to invest. Because animal accessory / snack and drugs growing up. I believe that a pet shop in 2555 – 2556. It has grown more than 10% of the pet shop will definitely be increasingly developed. In the year 2554, not less than 20%, it may grow to be. ”

12 http://kugarden.co.th/ceo.htm

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From the data statistic and analysis of my group every business when big growth then have more competitor but for this new business. It’s new business so a lot of competitor add this new trend of social make we sure that profit come direct to us from word of Mr. Pisidlaohavinit owner of pet’s shop business K.U. Garden famously 13“The relative amount of each pet shop per the pet population that It also is much less. If compared with the demand pet populations add up all time. Pet Shop is a shop that has a consumer must use every day. I believe that a pet shop is growing 10% annually over the next 5 - 7 years to grow up. Rate in the future is likely to have occurred about 3000 pet shops around the country. If ask that those day is more? I said no. because the population does not have access to pet products. Approximately 70% of food needs with only a 30% production-quality. ”

So, we think open farm pet & spa at Chiang Rai and sell all country because this business will boom in time.

(Source: http://www.thannews.th.com/index.php? option=com_content&view=article&id=114875:2012-03-30-

02-47-45&catid=107:2009-02-08-11-34-25&Itemid=456)

13 http://kugarden.co.th/ceo.htm

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Product/Service (General) Dog Product

Not every dog lover or owner may consider buying any kind of special supplies for his or her furry pet, but these kind of little additions can make a dog feel much more welcome in your home, whether it’s an aged dog or a mere puppy. Dogs are not only animals and our wonderful beloved pets; they are also our best friends and loyal companions. In fact, some studies claim to prove that having a dog can actually reduce a household’s stress, relieve depression and bring on other amazing health benefits such as lower blood pressure and reduce health care costs overall. However, dogs, just like human beings, know how to appreciate luxury and enjoy the special things that an owner might purchase for them. A dog supplies buying guide can help you select the most optimal solutions in pet supplies for your beloved dog.

There are six types of dog products have clothing for dogs, accessories for dogs, toy for dogs, bed for dogs , food for dogs and miscellaneous.

Clothing for dogs:

Picture: interpet.co.uk

22

Product Summary: Fashion Pet

(T1) Picture: kindydog.com (T2) Picture: kindydog.com

Fashion Pet by various festivals such as Halloween, Christmas or including fashion by the popularity of the film such as Batman, Supper man, Spider man etc.

Features:

One piece, pullover costume, comfortable and easy to wear, flannel is soft to the touch, provide luxurious feel and the design not same any other.

Item Specifications: Size: Small, Medium, Large, Extra Large *Measure from base of neck to base of tail* Material: Flannel 100% Washing Instructions: Machine wash cold with like colors. Tumble dry low. Do not iron. Sale Price: T1 = 550 B- Small, 580 B- Medium, 600 B- Large, 700 B- Extra Large, T2 = 550 B- Small, 580 B- Medium, 600 B- Large, 700 B- Extra Large.

(In the shop have only small size of 5 pieces and medium size of 3 pieces, if you want the large and extra large must be pre-order. The goods in limited, product will change monthly or while stock lasts.)

Product Summary: Summer Pet

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Front side Back side

Picture: kindydog.com (T3)



24



Picture: kindydog.com

(T7)


25

Features: (T3-T8)

One piece, pullover costume, comfortable and easy to wear in the summer with a variety of fashion. The design not same any other. Item Specifications: Size: Small, Medium, Large, Extra Large *Measure from base of neck to base of tail* Material: Cotton 100% Washing Instructions: Machine wash cold with like colors. Tumble dry low. Do not iron. Sale Price: T3 = 300 B- Small, 330 B- Medium, 350 B- Large, 400 B- Extra Large, T4 = 300 B- Small, 330 B- Medium, 350 B- Large, 400 B- Extra Large, T5 = 300 B- Small, 330 B- Medium, 350 B- Large, 400 B- Extra Large, T6 = 300 B- Small, 330 B- Medium, 350 B- Large, 400 B- Extra Large, T7 = 300 B- Small, 330 B- Medium, 350 B- Large, 400 B- Extra Large, T8 = 300 B- Small, 330 B- Medium, 350 B- Large, 400 B- Extra Large. (In the shop have only small size of 5 pieces and medium size of 3 pieces, if you want the large and extra large must be pre-order. The goods in limited, product will change monthly or while stock lasts.)

Product Summary: Holiday & Daily Pet



26





27





28




(T18) (T19)

Picture: kindydog.com

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Features: (T9-T19)

One piece & dress, pullover costume, comfortable and easy to wear in the holiday or daily with a variety of fashion. The design not same any other. Item Specifications: Size: Small, Medium, Large, Extra Large *Measure from base of neck to base of tail* Material: Cotton 100% Washing Instructions: Machine wash cold with like colors. Tumble dry low. Do not iron. Sale Price: T9 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T10 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T11 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T12 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T13 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T14 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large,

T15 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T16 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T17 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T18 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large, T19 = 350 B- Small, 380 B- Medium, 400 B- Large, 450 B- Extra Large.

(In the shop have only small size of 5 pieces and medium size of 3 pieces, if you want the large and extra large must be pre-order. The goods in limited, product will change monthly or while stock lasts.)

(Source: http://kindydog.com/product.php)

http://kindydog.com/product.php

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Accessories for dogs divide into many types such as:

Dogs collar

Picture: indulgy.com (C1)

Picture: pics2.this-pic.com (C2)

Picture: bootic.com (C3)

Picture: miniinthebox.com (C6)

Picture: koopypet.com (C5)

Picture: citydogmagazine.gostorego.com (C4)

Picture: gizmodiva.com (C9)

Picture: pawfi.com (C8)

Picture: gizmodiva.com (C7)

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Dog Collar size Picture: citydogmagazine.gostorego.com

Dog collar in shop selection of the best quality, emphasizing durability and stylish not same other.(In the shop have only XXS size of 3 pieces, XS size of 3 pieces and S size of 2 if you want the Tiny, M,L,XL,XXL must be pre-order. The goods in limited, product will change monthly or while stock lasts.)

Millions of dog owners today enjoy the benefits of stress-free walks thanks to the Gentle Leader Head collar. Designed so that owners can communicate with their pet in a way they instinctively understand, the Gentle Leader painlessly and effectively removes the dog’s natural tendency to pull by placing gentle pressure on calming points and eliminating uncomfortable pressure on the throat. In addition to reducing a dog’s desire to pull away, the Gentle Leader is also a very effective tool in combating lunging, jumping, excessive barking and helping to calm an aggressive and/or anxious animal.

(Source: http://www.dog.com/item/superhero-halloween-dog-costume/498337/)

http://www.dog.com/item/superhero-halloween-dog-costume/498337/

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Features: (C1-C9)

Offers immediate, gentle control Applies pressure at the back of the neck vs. the front of the throat Allows dog to open its mouth to eat, drink, pant, fetch, and bark while wearing head

collar Can be used with dogs eight weeks of age or older Can be worn up to 18 hours a day

The price will vary according to the size & material. C1: Nylon with red plaid design 80 B- XXS size, 130 B- XS size, 180 B- S sizes

C2: Pink nylon with synthetic tiger fur design 80 B- XXS size, 130 B- XS size, 180 B- S size

C3: Nylon with brown Plaid design 80 B- XXS size, 130 B- XS size, 180 B- S sizes

C4: Synthetic leather with star 230 B- XXS size, 280 B- XS size,

330 B- S sizes

C5: Brown real leather with accessory 230 B- XXS size, 280 B- XS size, 330 B- S sizes

C6: Brown real leather 230 B- XXS size, 280 B- XS size, 330 B- S sizes

C7: Silver synthetic leather with jewelry 380 B- XXS size, 430 B- XS size, 480 B- S sizes

C8: Black real leather with collar design 380 B- XXS size, 430 B- XS size, 480 B- S sizes

C9: Pink resin with heart 380 B- XXS size, 430 B- XS size, 480 B- S sizes

∴ Measuring your pet: measure around your pet's neck and add 2 inches.

(In the shop have only XS size of 5 pieces, if you want the XXS and S size must be pre-order. The goods in limited, product will change monthly or while stock lasts.)

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Leash

Picture: fordogtrainers.com (L5)

Picture: thai.urbandogzzz.com (L3)



Picture: pettravelcenter.com (L4)

Picture: miniinthebox.com (L6)

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This leash should only be used by responsible people who have read and can follow all of these precautions. Anyone who uses this leash must be able to control the dog and watch the dog closely at all times to keep it from running off or wrapping anyone in the cord/tape/belt. Keep out of reach of small children. Never let anyone play with this leash.

Is this leash right for your dog?

Do not use this leash with a disobedient or uncontrollable dog, since they are more likely to wrap the cord/tape/belt around people or to run off at high speeds.

Only use this leash with a dog that does not exceed the weight limit listed on the leash.

Leashes for larger dogs have a tape or belt instead of a cord to reduce the risk of amputations and cuts.

Even small dogs can pull hard enough to injure you, particularly because the length of the leash allows dogs to run and build up speed. Follow all of these precautions even with a small dog.

(Source: http://www.flexiusa.com/operation/safety-advice.php)

Features:

(L1) Leas shirts angel wings for dogs, your little angel. (Have only small size)

Leas shirts of dogs, strong, secure and not loose. Comfortable. The soft texture mesh allows air to flow better. Scalable. The lock is a simple locking and quick disconnect. 116 cm long removable dog leash with little fairy wings attached matching with shirt.

Sale Price: 350 B-

(L2) Leas shirts sport design (Have only small, medium)

Leas shirts of dogs, strong, secure and not loose. Comfortable. Scalable. The lock is a simple locking and quick disconnect. 122 cm long removable dog leash

Sale Price: 350 B-

http://www.flexiusa.com/operation/safety-advice.php

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(L3) Leas shirts made of artificial fur, well cut, soft, comfortable, no heat, no pain

Leas shirts of dogs, strong, secure and not loose. Comfortable. Scalable. The lock is a simple locking and quick disconnect. 116 cm long removable dog leash

Sale Price: 350 B-

(L4) Special Range Tape Leash for Small Pets, the ideal leash for very small dogs, cats and other small animals.

Extends to 10 feet For small pets up to 26 lbs. Durable plastic case and nylon belt Chrome snap hook for a secure hold Item weighs 3.5 oz.

Sale Price: 820B-

(L5) Nylon Dog Leash

Strong, secure and not loose Stitched with nylon thread. 100% Nylon 500 cm long removable dog leash

Sale Price: 250B-

(L6) Nylon Handle Zinc Link Chain Style Dog Leash

Strong, secure and not loose 125 x 4.5mm, Silver Weight (kg) 0.5 500 cm long removable dog leash

Sale Price: 550 B-

(The goods in limited, product will change monthly or while stock lasts.)

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How to solve when the leash…?

Cuts and burns

If the cord runs across your skin, it can cause abrasions (like a rope burn) or severe cuts. Cuts and burns are more likely if the cord/tape/belt wraps around any part of the body. Avoid contact with the cord/tape/belt and never let it wrap around any part of your body.

Avoid contact with the cord/tape/belt and never let it wrap around any part of your body.

Do not allow slack to build up in the cord/tape/belt– you might get tangled in the slack.

Do not touch the cord/tape/belt if the cord/tape/belt wraps around you. Turn around or pass the handle from one hand to the other to unwrap yourself. (See “Finger Amputation and Fractures”)

If you want to further reduce the risk of cuts and burns, you can wear long sleeves and pants to protect your arms and legs

Finger amputation and fractures

If the cord/tape/belt wraps around fingers or catches on a ring, a hard pull on the leash can amputate fingers or break bones.

Avoid touching the cord/tape/belt when the leash is attached to your dog and never let the cord/tape/belt wrap around hands or fingers.

Do not hold the cord/tape/belt. Do not grab the cord/tape/belt to control your dog. If the cord/tape/belt gets entangled in a bush or other object, gain control of your dog

before disentangling it. Do not touch the cord/tape/belt if your dog can pull on it. If you want to further reduce the risk of finger amputation and fractures, you can take off any rings and wear sturdy gloves.

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Eye and Face injuries

If the leash or your dog’s collar breaks, or if the leash disconnects from your dog’s collar, the cord/tape/belt and hook can snap back with enough force to cause serious eye damage, broken teeth, cuts, and bruises. If the cord/tape/belt is under enough tension, this can happen even when the leash is locked.

Follow instructions for inspecting, attaching and detaching the leash in the “Directions” portion of this pamphlet.

Tighten the safety collar around your dog’s neck and attach the hook to your dog’s regular collar. The safety collar prevents snap-back if the dog’s collar or the hook breaks, or if the leash disconnects from your dog’s collar.

Falls

Because the flexi™ leash is longer than regular leashes, your dog can build up more speed and pull on it harder, possibly pulling you to the ground.

If your dog starts running away from you, immediately press the brake button to keep your dog from building up too much speed. If your dog has already built up speed, you will be pulled when you hit the brake or if the dog reaches the end of the leash.

Do not allow slack to build up in the cord/tape/belt – your dog may run and build up speed until the slack runs out, suddenly pulling you.

Have secure footing. Do not use the leash while on wheels (for example, a bike, skateboard or roller blades).

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Injuries to bystanders

Bystanders are at risk of all of the injuries described in this pamphlet. In particular, they can be cut by the cord/tape/belt if they contact it or if it wraps around them. They might also trip on the leash.

Be aware of bystanders. They might not notice the cord/tape/belt. Control your dog and keep the cord/tape/belt away from them.

When around other people or animals, shorten the leash and keep your dog at your side with the leash locked.

Avoid using the flexi™ leash near small children, including children in strollers. If the cord/tape/belt gets wrapped around someone, tell them not to touch the

cord/tape/belt. Gain control of your dog and do not touch the cord/tape/belt if your dog can pull on it.

Attaching the leash

Always use the enclosed safety collar in addition to your dog’s collar as illustrated. The safety collar prevents snap-back if the dog’s collar breaks, or if the leash disconnects from your dog’s collar.

Attach the hook of the leash to the D-ring of your dog’s collar. Never attach it to your dog’s ID tag ring. That ring is not strong and will break.

Make sure that the hook is fully closed and securely attached to the collar D-ring and the rings of the safety collar.

(Source: http://www.flexiusa.com/operation/safety-advice.php)


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Dogs boot

An improved dog boot that covers a dog paw and lower leg and is designed to prevent the boot from twisting and sliding off the dog paw during hunting and other outdoor activities. The dog boot includes a boot top portion attached to a side wall. The side wall is attached to a non-slide sole made of rubberized material and the like. A lower portion of a leg cover is integrally attached to a rear of the boot top portion. A zipper is installed in sides of an opening in the top of the boot top portion and in sides of a front opening along a length of the leg cover. A boot stabilizer is releasable attached to a front of the leg cover for covering a portion of the zipper. The boot stabilizer is used to prevent the boot from twisting on the dog lower leg. The stabilizer includes a pair of straps with hook and loop fasteners for securing and tightening the boot stabilizer around the leg cover, securing the paw and lower leg inside the boot and leg cover and preventing the boot from slipping of the dog paw.

(Source: http://www.freepatentsonline.com/6526920.html)

Picture: funnyfur.com

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Picture: wzpetproduct.en.made-in-china.com (B1)

Picture: wzpetproduct.en.made-in-china.com (B2)

Picture: aliexpress.com (B3)

Picture: pupnco.com (B4)

Picture: wonpet.com (B6)

Picture: ywkingsun.en.made-in-china.com (B5)

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Features: (B1-B8)

Durable rubber tread and breathable mesh Adjustable ankle strap and front zip ensure for easy dressing Fun, vivid colors Keeps paws clean and helps protect them from sand, heat and coarse surfaces

P R I C E

Code Size 0 1 2 3 4 5 6 7 8

B1 250B- 300B- 350B- 400B- 450B- 500B- 550B- 600B- 650B- B2 250B- 300B- 350B- 400B- 450B- 500B- 550B- 600B- 650B- B3 250B- 350B- 350B- 400B- 450B- 500B- 550B- 600B- 650B- B4 250B- 300B- 350B- 400B- 450B- 500B- 550B- 600B- 650B- B5 250B- 300B- 350B- 400B- 450B- 500B- 550B- 600B- 650B- B6 250B- 300B- 350B- 300B- 450B- 500B- 550B- 600B- 650B- B7 250B- 300B- 350B- 400B- 450B- 500B- 550B- 600B- 650B- B8 250B- 300B- 350B- 400B- 450B- 500B- 550B- 600B- 650B-

(In the shop have only 0 sizes of 2 sets and 1size of 2 sets, if you want the 2-8 size must be pre-order. The goods in limited, product will change monthly or while stock lasts.)

Picture: myfavoritepetshop.com (B7)

Picture: ywkingsun.en.made-in-china.com (B8)

Mommy!!!!

I want it.

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How do I get my dog to wear dog shoes?

The first thing we need to do is make sure we get the right size shoes. Generally most dog's back feet are going to be a little smaller than their front feet, so it's important to get shoes that have a good fit on the front feet. We have found that many dogs LOVE to run in their shoes, and for some younger very active dogs who like to sprint, you may need to get a pair of socks to help cushion and tighten the back shoes to keep them on.

Now, our next step is to make sure that we put the shoes on very carefully. Never try to force shoes on they should slide on easily and snugly. Always take your time, especially when you're first trying shoes on. The last thing we want to do is catch a nail or hurt your baby’s toes in any way which could make them scared of their shoes. We have found it's sometimes easier to get shoes on your dog for the first couple times with two people until your dog gets used to them. If you stand your baby up on their back legs and hold them standing up, it makes it easy to put their back shoes on. Now that we have the shoes on, it's important to remember if your dog has never worn shoes before they are going to feel a little strange in them, this is completely normal.

The best way to get your little one to learn how to walk in the shoes is through practice. We recommend you AVOID trying the shoes on in your home for the first time. The trick is to distract your dog long enough for them to get used to walking in them. The best way to do this is to try shoes on for the first time in an indoor environment where your dog is going to want to see people, places, or other dogs. If you try your new shoes on in your home where your dog is familiar, they will likely stand perfectly still, or sit down and start to chew on their front paws not knowing what is on their feet. The shoes will be the center of their attention. We recommend you try your little ones shoes on for the first time at a friend's home, neighbor's house, relatives' house, or anywhere that your dog is going to want to see people, places, and things!

If you put your dog in one corner of the room with their new shoes on and everyone else goes to the other end, your dog will quickly learn to navigate the shoes. Now comes the fun part. You may want to have a friend with a camcorder ready because you're going to want to remember the first couple steps your baby takes in their new shoes! Nearly every dog (including our own) that has tried shoes on for the first time in our store has had the same reaction when they first start walking. Their front feet will kick out and up like they are prancing as they try to get a feel for it. The back legs will kick out and up behind them high into the air almost to the point that you think they are going to flip over! As they move around the room you will start to notice that the front legs start coming down to normal and the back legs will kick out less and less. Before you know it (usually 2-5 minutes) your little one is walking just like normal, only now they will be able to romp through puddles, over hot asphalt, and salted sidewalks without worrying about hurting their little paws!

(Sources: http://www.glamourdog.com/wear-dog-shoes.html)

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Dogs Bows

Picture: baxterboo.com (W5)

Picture: polyvore.com (W4)

Picture: 4-legged.com (W6)

Picture: sassypup.net (W1)

Picture: baxterboo.com (W2)

Picture: 4-legged.com (W3)

Picture: taliadogboutique.com (W7)

Picture: taliadogboutique.com (W8)

Picture: badasspetz.com (W9)

Picture: bellabarkandmeow.com (W10)



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While some dogs seem to enjoy flaunting their stuff in dresses and shirts and even costumes, others do not tolerate fashion as well. For these finicky friends, a dress is disastrous, a t-shirt is torture, and costumes are completely unacceptable. So what alternative is there when an owner’s creativity and his pet’s aversion to clothing clash? There is always, the simple, tried and true, dog bows.

Dog bows as accessories are about fashion and comfort. Be sure to keep in mind that your dog is going to be more concerned with the comfort side of the issue. The more comfortable something is for your dog to wear, be it bows or clothes, the better chance you have of your dog keeping it on. Make it comfortable, and your pet will love wearing her dog bows, as much as you love seeing her in them.

(Source: http://bestdogclothes.net/2011/10/25/dog-bows-they-love-them-too/)

Shop our luxury dog boutique for all pet accessories. Our dog bows are fray treated, hand sewn and stiffened to retain its elegant shape. We offer dog bows, barrettes for both boys and girls. Rhinestone bows, pretty show bows, tiaras, crowns, and pretty formal bows.

Schedule: taliadogboutique.com

Size Bow sizing suggestions

SS

3/8"

dog bow size for teacup, puppy, extra small dogs less than 5 lbs

S

5/8"

dog bow size for teacup and small dogs that like a slightly bigger bow, dogs 3-7 lbs

M

7/8"

dog bow size for mid to larger size dogs, 6+ lb small dogs

Picture: bestdogclothes.net

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Features: (W1-W12)

In order to the dog hair not to obscure the eyes of the dog. Which may cause eye disease

Fun, vivid colors, cute, impression when people meet.

W1: Red dog bows with jewelry 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W2: Small dog bows my little princess 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W3: Lady Bug dog bows 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W4: Blue dog bows 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W5: Purple dog bows 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W6: Blue dog bows with Silver Star 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W7: Dog grooming bows Christmas green snowflakes 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W8: Dog bow fancy I love ice cream 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W9: Plaid dog stocking holiday dog bows 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W10: Cup cake dog bow 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W11: Sprinkles dog bow 100B- SS sizes, 130 B- S sizes, 150 B- M sizes, W12: Star bright dog bow 100B- SS sizes, 130 B- S sizes, 150 B- M sizes. (In the shop have S- M size only 1 piece of 1 size, if you want the more must be pre-order. The goods in limited, product will change monthly or while stock lasts.)

46

Toy for Dogs

Got a pampered pooch in your household? Then you know how much most dogs love their toys. And not just any toy. It has to be that particular beat up ball, gnawed Frisbee, or ratty not-so-plush-anymore bunny with only one eye and partial ear remaining, Seems that dogs, like people, have definite preferences for their play things. This fun project investigates what makes a toy interesting to a dog. In these experiments, you and your dog can have some fun while you learn about canine behavior and why toys are an important part of a healthy dog's life.

(Source: http://www.sciencebuddies.org/science-fair-projects/project_ideas/MamBio_p016.shtml)

Our dog toy is an amazing pet toy made with a unique material. The rubber-like toy is made from Zogoflex, a pliable, strong and low-impact material. This dog toy material is some of the toughest stuff we’ve seen, but its density allows it to actually float in water. The material is environmentally friendly because it is fully recyclable and creates no waste in the manufacturing process. Plus, it's super safe for your pet and does not contain any known sources of lead, cadmium, mercury, latex, natural rubber, phthalates, hormones, Bisphenol A or asbestos. It is also fully FDA compliant. Our dog toy is dishwasher safe, so it’s easy to keep clean. The cool shape of this dog toy also has a neat side affect, it bounces in funny directions when you throw it, keeping your dog on his paws! The bone shape also makes it easy for dog lovers to play a little tug-of-war and pitch it across the lawn. It’s got to be one of the coolest dog toys on the block, plus it will outlast just about any other toy out there. Available in easy to see colors, an eco friendly dog toy that's safe for your pet and tough enough for his bite, that’s dog enjoy.

Picture: tuwa.com (Y1)

Picture: justdogdayz.com (Y3)

Picture: petco.com (Y2)

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Features: (Y1-Y3) Designed for the most demanding use, this is no ordinary ball. Simply put, this is the best ball for the game of fetch. Developed to have high bounce, high buoyancy, high visibility, and high durability, the value of the Ultra Ball is easily recognized by dog owners. Durable natural rubber ball Easy to clean Chuck it! Compatible Perfect for exercising your dog. Use it in the park, in your backyard, at the beach or

lake or anywhere there is plenty of room Sale Price: Y1 = 120 B-, Y2 = 120 B- , Y3 = 120 B-

Features: (Y4-Y7) Toys made from unbleached fabrics Toys made from organically-grown cotton or hemp Toys colored using natural botanical dyes (Toys that use chemical dyes that may

contain heavy metals)

Sale Price: Y4 = 180 B-, Y5= 180 B- , Y6 = 180 B-, Y7 = 180 B-

Picture: thisnext.com (Y3)

Picture: ilovetheyeti.blogspot.com (Y7)

Picture: petshappyhome.com (Y5)

Picture: dogs.lovetoknow.com (Y4)

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Features: (Y8-Y9) A perfect toy for playing with the dog, it can also clean the tartar of the dog

Sale Price: Y8 = 280 B-, Y9= 280 B-

∴ Warning: Supervise your pet and inspect toys regularly. If toys become damaged discard toys and pieces. Do not let dog attempt to swallow toys or any pieces of toys.

(In the shop have Y1-Y3 have 2 pieces by code, Y4-Y7 has 1 piece by code, Y8-Y9 has 1pieceby code, and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts.)

Picture: imgross.orgHow to play with dog?

Picture: comparisondeals.com (Y9)

Picture: celebrations.com (Y8)

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Play Ball: There are a variety of fun ball games we can play with our dog. Depending on the dog’s breed and temperament, he may be more or less interested in the different ball games listed below. Try out a variety of games, and identify the ones that our dog most enjoys.

Catch: Throw a small ball to the dog so that he can easily catch it in his mouth. Make sure the ball is small enough to fit in his mouth, but not so small that he can accidentally swallow it. Once our dog understands the game, we can make the tosses more difficult. We can also play this with a Frisbee, especially if we have a large play space. If he really enjoys playing catch, consider training him for disc dog.

Soccer: Kick the ball away from our dog and get him to chase after it. Once he gets to it, let him play with it for a bit, then kick or step it away from him again. Soccer is best played with a larger ball that is not easy to puncture or deflate. Rubber balls are quite durable and can work well for soccer. Pick a larger sized ball so that it is difficult for our dog to keep the ball in his mouth, and chew on it. This also makes it easier for us to tackle the ball away.

Some dogs, like my Siberian Husky, prefer chasing after squeaky balls. We may also dab a small amount of peanut butter on the ball to make it more desirable.

Fetch: A wonderful dog obedience game. However, it can be difficult to teach to a dog. While teaching our dog to play fetch, go in small, slow steps. Make sure we already have some obedience training commands in hand, including Drop, as well as a mark and a non-mark. A mark (e.g. Yes, Good) indicates that the dog is doing the right thing while a non-mark (e.g. Uh-oh), indicates that he is going in the wrong direction. If my dog comes back with the toy, then there is a big celebration. However, more often than not, he will run to it and then come back without the toy. He may even take the toy and go play with it somewhere else, or tease me with it. Have patience and treat with a high priority item every time our dog goes in the right direction. If he comes back without the toy, we can try and give a non-mark (e.g. Uh-oh) as soon as he drops the toy. Then use the Take it command and offer him the toy again. Once he has the toy in his mouth, walk a few steps back, call to him enthusiastically, and make sure to give lots of praise when he moves toward us. If the dog runs off to play with the toy, or decides to play catch-me-if-you-can with it, then a higher priority treat or item may solve the problem. Alternatively, we may try a lower priority fetch toy. Do not chase after the dog, as that will initiate a chase game and reward him for his running-away behavior. Not all dogs like playing fetch. Both my dogs will play it sometimes, but it is not one of their favorite games. Listen to our dog, and do not force him to play a game he does not really enjoy.

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Tug of War: The best tug playmate for my dog is another dog. Playing tug of war with a dog may sometimes encourage dog biting. Therefore, we want to follow clear tug rules.

Make sure we control the start and end of the game. Start with a command such as Take it or Tug, to indicate that it is fine to grab the toy. End with a Drop command. If our dog loses grip of the tug toy during play, do not let him lunge or bite at it until we give the Take it command again. If he tries to grab the toy, give a non-mark (Uh-oh) then the Drop command to stop the game. Take a short break or do some obedience commands before restarting. If our dog starts to play rough with members of the household after playing, cease tug games altogether.

Other fun ways to exercise a dog and keep him happy and healthy include dog walking, dog parks, dog daycare, and obedience training. Remember to always keep dog play fun and upbeat. This will make everyone happy, and enhance our relationship with our dog. A busy and tired dog is a good and happy dog!

Flirt pole rules

Do not let the dog jump at us. Do not let the dog grab the toy out of our hand. A dog should only be allowed to grab the toy after we give him the command to start

play. A dog should be willing to give up the toy when we ask him to, with NO attempt at

resource guarding. Have frequent breaks during play to prevent over-excitement.

Always ensure that our dog does not misbehave while playing flirt pole. If he starts to show any kind of dog aggression, stop playing this game.

(Source: http://shibashake.com/dog/dog-play-fun-games-to-play-with-your-dog-or-puppy)

Picture: dog-toys-world.com

http://shibashake.com/dog/dog-play-fun-games-to-play-with-your-dog-or-puppy

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Types of Play

Social Play Social skills are honed by playful interactions between individuals. One pup may jump on another pup, pin him, and then mouth him around the head and neck. If the pressure of the pup's bite exceeds tolerable limits, the temporary underdog will roll over, yelp or run away. Both parties learn an important lesson. The biter learns to inhibit his bite if he wishes the fun to continue, and the pup that is bitten learns that deference or escape will cause the unpleasant experience to come to an end. Of course, sudden role reversal is also a feature of play, with provisional subordinates suddenly becoming pursuers and "attackers." A happy medium is reached when truly dominant dogs learn their gift for mastery, and subordinates learn how to avoid or deter unpleasant exchanges. This dynamic may explain why dominant dogs are less successful than their subordinates in soliciting play. Aloof pups that don't play much, and orphaned pups, often grow up to be socially inappropriate. In repelling borders, they may send a message that is too profound, failing to inhibit their bite - and they may not be able to deliver convincing messages of deference.

Sexual Play This mostly takes the form of mounting, clasping and pelvic thrusting ("humping"). The lack of seriousness is indicated by the somewhat haphazard orientation of this behavior, initially. Male and female pups are equally likely to be targeted, or in their absence, peoples' legs and cushions may have to suffice. Dogs that have had no humping experience will not be as immediately successful in mating as previously rehearsed counterparts. Also, dogs without playmates may imprint on inanimate objects or human appendages as substrates for humping behavior, and become an embarrassment to own if not neutered. In addition, the relationship between humping and dominance must be born in mind if the correct human-companion animal relationship is to be preserved.

Oral Play Young puppies have a biological need to mouth and chew malleable objects. It seems to give them almost undue pleasure. Unlike social and sexual play, this type of play does not require a partner, though socially-testing tug-of-war games sometimes evolve as a spin off. Of course, by teething time, at around 6 to 8 months of age, object chewing becomes an extremely useful adjuvant to assist with tooth loosening and dental eruption, and may even provide some relief from gingival discomfort.

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Predatory Play Chasing moving objects is a sure way of fine-tuning predatory skills. Ball chasing, stick chasing, and leaf chasing, are all ways in which this play form is expressed. With appropriate opportunity and guidance, pups will learn the ins and outs of the chase – how to accelerate, turn on a dime, brake suddenly, and how to pounce with accuracy and alacrity. If deprived of play predatory opportunities, dogs may resort to vacuum chasing of imaginary creatures, may pace, circle, or chase their own tails. This is a sad state of affairs.

(Source: http://www.petplace.com/dogs/how-dogs-play/page1.aspx)

Picture: petshops.about.com

Picture: petstrends.com

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Bed for dogs divide into many types such as:

Mattress

Purchasing a dog bed is well worth the cost to help your newfound pal get the same comfort you get from your bed and contentedly fall asleep.

Features: (M1-M5)

Covered in a heavy duty hard wearing 100% polyester waterproof material which is easy to keep clean, brush off loose dirt, wipe with a wet cloth and then rinse under a running tap, hose or even a pressure washer.

Designed to keep your pet warm & comfortable. The thick base cushion (removable for easy separate cleaning) and the high walls of

this bed are filled with bonded Thermal Polyester Fibre to insulate your pet from the cold floor and keep it out of draughts.

Perfect for aging pets or puppies

Picture: dogbeds.net (M2)

Picture: 4pets-store.co.uk (M5)

Picture: petworlddirect.ie (M4)

Picture: doggeekz.com (M1)

Picture: provendogtrainingtips.com (M3)

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Picture: doggeekz.com

Sale Price: M1 = 490B- size XS, 590B- size S, 690B- size M, 790B- size L, 890B- size XL

M2 = 490B- size XS, 590B- size S, 690B- size M, 790B- size L, 890B- size XL

M3 = 490B- size XS, 590B- size S, 690 B- size M,790B- size L, 890B- size XL

M4 = 490B- size XS, 590B- size S, 690 B- size M,790B- size L,890B- size XL

M5 = 490B- size XS, 590B- size S, 690B- size M, 790B- size L, 890B- size XL

(In the shop have only S & M size for 1 piece by code and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts.)

Luxury bed

Picture: sellersunion88.en.made-in-china.com (MM1)

Picture: dogbreederx.blogspot.com (MM2)

Picture: dogtravelpro.com (MM3)

Picture: popgadget.net (MM4)

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Features: (MM1-MM4)

The Beds use the highest quality materials for warmth, durability and comfort. Not same to other Design luxury

Sale Price: MM1 = 1490B- only have size M

MM2 = 1990B- only have size M



(The goods in limited, product will change monthly or while stock lasts.)

Dogs Cage

Features:

Superior quality, heavy duty steel dog cage Narrow bar spacing for extra rigidity Strong & safe construction Available in 5 different sizes to suit

most breeds of dog Two doors for ease of use, each with

double safety locks* Tough ABS plastic tray can be

removed for easy cleaning Can be fully erected from flat in

under 30 seconds Mesh construction allows for proper

ventilation and visibility

Picture: cages-direct.co.uk (CC1) Sale Price : CC1 = 350B- size XS, 450B- size S, 550B- size M, 650B- size L, 750 size XL

(In the shop have S-M size for 2 piece by code and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts

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Foods for dogs divide into many types such as:

Although dog food doesn't come in as many shapes, colors, sizes, and flavors as human food, there are still quite a few varieties to choose from. No matter which type you choose, the most important factor in your decision should be finding a food that meets all of your dog's nutritional needs.

There are five main types of dog food:

Kibble/Dry

Dry food is the most economical type of commercial dog food, and this is the reason that many owners chose it for their dog. It also lasts for a long time and does not need to be refrigerated. Dry food can also help to keep your dog’s teeth healthy, since chewing crunchy dry food helps to reduce tartar buildup. When it comes to choosing a specific dry food, read the ingredients carefully, and choose a brand that uses wholesome food as its primary ingredient.

Canned

Most dogs love canned or wet, food, and it has a long shelf life, and is easy to find at any supermarket, but it can be expensive. For some owners, it’s definitely worth the expense, but not every brand of commercial canned food provides the protein that your pup needs. The real question is how much digestible protein it provides. Indigestible protein will pass through your dog’s system without being broken down into absorbable nutrients, so it's pretty much useless to him.

Also, most canned food is about 75 percent water. The higher the water content, the less nutrient content, so the more food your dog must consume in

order to get the nutritional value his body needs. If you decide to feed your dog canned food, it's best to go with a kind that's labeled "100% nutritionally complete."

Picture: dogbehavioronline.com

Picture: petbarn.com.au

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Semi-Moist

Commercial dog foods shaped like pork chops, burgers, or other meaty foods are called semi-moist foods. These kinds of foods are the least nutritional of all dog foods and contain many artificial flavors and colorings. They can be given to your dog as an occasional treat, but they should not be considered a diet in themselves, as they do not provide the nutrition that your pup requires.

Home Cooked

Some dog owners value the ability to be in complete control of their dog’s diet. A home-cooked diet allows the owner to know for certain exactly what is in everything her dog eats and to be absolutely sure that his nutritional needs are being met. Feeding your dog a home-cooked diet is time consuming and expensive, but many owners think the extra effort is worth the peace of mind they gain. If you decide to feed your dog a home-cooked diet, get well acquainted with canine nutrition so you can be sure your dog is not missing out on any vital nutrients.

Raw

A raw diet consists of raw meat, preferably with some bones (never cooked bones, only raw) and organs mixed in, as bones are a natural source of phosphorus and calcium. This type of diet works well for many dogs, since dogs have short intestinal tracts and strong stomach acids, both of which make it easy for them to consume and digest raw food. Before transitioning your dog to a raw diet, talk to your veterinarian about the benefits and risks.

( Source: http://www.petuniversity.com/dogs/health--nutrition/types-of-food/)

Picture: petuniversity.com

Picture: petuniversity.com

Picture: pstrada.tumblr.com

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Most dog food products

Puppy:

Ingredients

Ground Corn, Chicken by-product Meal, Broken Rice, Corn Gluten Meal, Full Fat Soybean Chicken Fat, Dried Whole Egg, Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Garlic, Vitamins and Minerals, Antioxidant, Flavoring and Food Coloring Variety

Beef & Milk (SH1) Product Size 500gm / 3kg / 7kg / 10kg / 20kg

Sale price: 55B-/259B-/569B-/669B-/1,199B-

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Chicken & Milk (SH2) Product Size 500gm / 3kg / 7kg / 10kg / 20kg

Sale price : 55B-/259B-/569B-/669B-/1,199B-

Guaranteed analysis

Feeding guide

Dog Age & Weight

Feeding Amount (g./Day)

1-2 month 3-4 month 5-7 month 8-12 month

Toy : <5 50 - 100 65 - 130 75 - 145 70 - 140

Small : 5 - 10 100 - 170 130 - 225 150 - 250 155 - 260

Medium : 10 - 25 200 - 395 230 - 455 250 - 490 255 - 510

Large : 25 - 50 345 - 575 475 - 795 505 - 845 525 - 880

Daily Feeding 3 - 4 3 - 4 2 - 3 1 - 2

(Source: http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=27&Itemid=67)

Crude Protein min 28%

Crude Fat min 8%

Crude Fiber max 4%

Moisture max 10%

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Adult:

Ingredients

Ground Corn, Chicken by-product Meal, Broken Rice, Full Fat Soybean, Chicken Fat, Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Vitamins and Minerals, Antioxidant, Flavoring and Food Coloring. Variety

Roast Beef (SH3) Product Size 500gm / 3kg / 10kg / 20kg

Sale price : 55B-/217B-/565B-/989B-

Smoked Liver (SH4) Product Size 500gm / 3kg/ 10kg / 20kg

Sale price : 55B-/217B-/565B-/989B-

Chicken & Egg (SH5) Product Size 500gm / 3kg /10kg / 20kg

Sale price : 55B-/217B-/565B-/989B-

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Guaranteed analysis

Feeding guide

(source:http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=22&Itemid=62)


Crude Fat min 8%

Crude Fiber max 4%

Moisture max 10%

Dog Weight (kg) Feeding Amount (g/Day)

< 5 80 - 150

5 - 10 150 - 250

10 - 25 250 - 430

25 - 50 430 - 730

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Small breed

Ingredients

Ground Corn, Chicken by-product Meal, Broken Rice, Full Fat Soybean Chicken Fat, Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Garlic, Vitamins and Minerals, Antioxidant, Flavoring and Food Coloring Variety

Roast Beef (SH6)

Product Size

500gm / 3kg / 10kg / 20kg

Sale price : 55B- / 279B-/ 669B-/ 1,199B-

Chicken Liver (SH7)

Product Size

500gm / 3kg / 7kg / 10kg / 20kg

Sale price : 55B- / 279B-/ 669B-/ 1,199B-

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Guaranteed analysis

Feeding guide

Dog Weight (kg)

Feeding Amount (g./Day)

1-2 50 - 80

2-3 80 - 100

3-4 100 - 120

4-5 120 - 150

5-6 150 - 170

(Source:http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=30&Itemid=70/)


Crude Fat min 8%

Crude Fiber max 4%

Moisture max 10%

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Royal Canin Mini Light 8 Kg. Royal Canin Mini Junior 8.5 Kg.

(LC1) (LC2)

Price: 1,550 Baht Price: 1,490 Baht

Royal Canin Mini Adult 8 Kg. Royal Canin Mini Adult 15Kg.

(LC3) (LC4)

Price: 1,590 Baht Price: 2,350 Baht

(Source: http://www.royalcanin.co.th/)

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Puppy Formula

Weaned puppies (PD1) Chicken (PD2) Liver (PD3)

Weight: 1.5 Kg. 1.5/8/15 Kg. 1.5/8 Kg.

Price: 155 Baht 155/595/985 Baht 155/595 Baht

Adult Formula

Meat (PD4) Chicken-Liver (PD5) Liver (PD6)

Weight: 3.2/ 10 / 20 Kg. 3.2/10/20 Kg. 3.2 / 10 / 20 Kg.

Price: 240/599/1,029 Baht 240/599/1,029 Baht 240/599/1,029 Baht

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Snake for Dog

Features:

Sheet feed mixed. Commonly used for dogs.

Dogs are able to eat as often as you like.

Dog owners must be able to provide different types of dog food.

So that the dog has enough nutrients to meet the body's needs, there are 50 grams in one envelope.

Picture: huntergroupthai.com

(In the shop have SD1-SD13 have 10 pieces by code, and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts

SD1 SD2 SD3 SD4 SD5 SD6

SD7 SD8 SD9 SD10 SD11 SD12

SD13 Picture: huntergroupthai.com

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Code Type Price

SD1 SLEEKY CHEWY SNACK STICKS (BEEF)

19 Baht

SD2 SLEEKY CHEWY SNACK STICK ( CHICKEN )

SD3 SLEEKY CHEWY SNACK STICK ( LAMB )

SD4 SLEEKY CHEWY SNACK STRAP ( BEEF)

SD5 SLEEKY CHEWY SNACK STRAP ( CHICKEN )

SD6 SLEEKY CHEWY SNACK STRAP ( LAMB )

SD7 SLEEKY CHEWY SNACK STICK ( BEEF & CHEESE )

SD8 SLEEKY CHEWY SNACK STICK ( BACON )

SD9 SLEEKY CHEWY SNACK STICK ( LIVER )

SD10 SLEEKY CHEWY SNACK STRAP ( BEEF & CHEESE )

SD11 SLEEKY CHEWY SNACK STRAP ( BACON )

SD12 SLEEKY CHEWY SNACK STRAP ( LIVER )

SD13 SLEEKY MUNCHY BONE 5’’ (4 PCS. / PACK) 35 Baht

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Picture: singpet.com

(In the shop have SD14-SD18 have 10 pieces by code, and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts.)

Miscellaneous for dogs divide into many types such as:

Code Type Price

SD14 JERHIGH BACON 80GM

35 Baht

SD15 JERHIGH MILKY STICK 80GM

SD16 JERHIGH SPINACH STIC 80GM

SD17 JERHIGH STICK 80GM

SD18 JERHIGH CARROT STICK 80GM

SD14 SD15 SD16 SD17

SD18

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Shampoo

SH1 SH2 SH3 SH4 SH5 SH6 SH7 SH8 SH9 Picture: huntergroupthai.com

SH10 SH11 SH12 SH13 Picture: huntergroupthai.com

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(In the shop have SH2, SH5 SH8, SH9, SH10, SH11, SH12, SH13 have 10 pieces by code, and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts.

Code Type Price

SH1 SLEEKY WHITE ENHANCING DOG SHAMPOO 175 CC.FOR ALL SHADES OF WHITE COLORED COAT

50 Baht


85 Bath


135 Bath

SH4 SLEEKY BRONZE ENCHANCING DOG SHAMPOO 175 CC.FOR ALL SHADES OF BROWN COLORED COAT

50 Baht

SH5 SLEEKY BRONZE ENCHANCING DOG SHAMPOO 350 CC. FOR ALL SHADES OF BROWN COLORED COAT

85 Bath

SH6 SLEEKY BRONZE ENCHANCING DOG SHAMPOO 600 CC.FOR ALL SHADES OF BROWN COLORED COAT

135 Bath

SH7 SLEEKY BLACK ENCHANCING DOG SHAMPOO 175 CC.FOR ALL SHADES OF BLACK COLORED COAT

50 Baht


85 Baht


135 Baht

SH10 SLEEKY DRY SHAMPOO 150 GM. 60 Baht

SH11 SLEEKY ODOR ELIMINATING SPRAY 500 CC. 100 Baht

SH12 SLEEKY DEODORANT SPRAY 500 CC. 100 Baht

SH13 SLEEKY DEODORANT SPRAY 200 CC. 80 Baht

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Perfume

Picture: mypuppypetshop.com

Perfume Aqua Mist: Chic & Cham the Fragrance 10 in 1 Perfume Aqua Mist

Features:

Rich in nutrients will coat the skin of a pet, long lasting fragrance. No alcohol substances for dogs and cats of all breeds. With the fragrance of the perfume world. The combined value of 10 in the first one. With unique features and one can not apply the hand against ultra-violet rays, UVA-B

sun. Makes hair tangle-free. Spray on dry hair after bath, can massage the pet with

perfume.

Sale Price: 150 ml 225B-

(In the shop have PF1-PF6 have 5 pieces by code, and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts.)

PF1 PF2 PF3 PF4 PF5 PF6

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Dog Bowl

Dog Bowl features a non-slip rubber base, ensure even the most enthusiastic of dogs will not be chasing their food bowl across the tiles. This classic dog bowl is available in a range of vibrant colors.

Features: (BD1-BD3)

A sturdy and vibrant non-slip dog bowl.

Color: Silver, pink or blue. Size: 350, 500, 1000 or 2000ml.

Sale Price: BD1 = 50B- 350ml , 80B- 500ml , 100B- 1000ml , 150B- 2000ml, per bowl

BD2 = 100B- 350ml , 180B- 500ml , 250B- 1000ml , 330B- 2000ml, per bowl

BD3 = 300B- 350ml , 380B- 500ml , 450B- 1000ml , 580B- 2000ml.

(In the shop have BD1-BD3 have 2 pieces by code, and if you want more is pre-order. The goods in limited, product will change monthly or while stock lasts.)

Picture: candleandblue.co.uk (BD3)

Picture: dog.com (BD2) Picture: groomers-online.com

(BD1)

Picture: puppytales.com.au

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Dogs for sell

There are three species of dog that our company will sell.

Chihuahua

Chihuahua is Mexican dog species that was discovered around 100 years ago. They are a toy dog that stands between 6 and 9 inches tall and they typically weigh less than 6 pounds. Their coats come in two variations, short and long. The long coat is soft and can be either straight or wavy. The short coat is soft and dense. Both coat variations can come in just about any color or color combination.

To care for this breed you will need to groom their hair daily for the long haired version, and as needed for the short hair version. This is an indoor pet that is not suited for extended periods of time outside. However, they do enjoy playing outside and going for short walks. To manage this breed’s temperament you need to socialize it and train it early. Some of the health concerns that are associated with this breed include kneecap problems, eye problems, and tracheal problems.

Chihuahuas are small dogs with BIG attitudes. Made famous by Hollywood, the Chihuahuas are now popular dogs in the celebrity world.

The Chihuahua is the smallest breed of dog. But its spunky demeanor and personality outshines its diminutive size.

(Source: http://www.dogbehavioronline.com/how-to-train-a-chihuahua/)

Chihuahua Origin

The Chihuahua’s origin in Mexico is archaeologically proven and they are believed to be descendants of the Techichi, the dogs most favored by the ancient Toltec’s in Mexico.

The Techichis are pack canines and they hunt in groups. They closely resemble the modern Chihuahuas but they are larger in frame and size. Ancient civilizations in Mexico considered these dogs to be mystically endowed and they valued their existence very much.

The first Chihuahua was reputedly found in 1850 in old ruins near Casas Grandes in the Mexican state of Chihuahua from which the breed gets its name.


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Chihuahua Appearance and Abilities

Chihuahuas are very small dogs but with robust build. They have distinctive facial features that almost seem fierce and aggressive.

They have two varieties in terms of coats, the common smooth-coated variety and the long-coated variety. Chihuahuas also come in different colors — solid, marked or splashed. All colors are accepted.

They are quick-moving little creatures. Graceful and sturdy in their movements, they are very proud and intelligent dogs.


Chihuahua Temperament and Tendencies

They are very alert dogs and they are extremely territorial and protective. Chihuahuas can be very wary of strangers and the unfamiliarity triggers their warrior-like spirit.

They are very attached to their owners and prefer to be with them at all times. They don’t want anything more than the absolute attention of their masters. Because of this, they can be very jealous of their owners’ other relationships. Chihuahuas can be unwelcoming to their master’s friends and loved ones if it is not socialized properly.

Chihuahuas are also aggressive to other animals especially other dogs. It can be very difficult to mix them with other pet dogs as they will battle other pets for supremacy. They want to be regarded as the favorite of their masters. They tend to only get along with other Chihuahuas. Chihuahuas prefer to stick to their own kind.


Chihuahua Training and Care

Since Chihuahuas have strong pack mentality, owners must take the alpha role. Chihuahuas are relatively difficult to train but they will be impossible to train if the owners don’t establish dominance over the dog. Don’t let them develop small-dog-syndrome, a dominance related behavioral disorder.

Always be firm with your set of rules. Train them consistently with positive reinforcement such as treats and praises. By the way, eat your food first before giving them theirs. This will show the dog whose boss.

With Chihuahuas, you must always give time to pet them and show physical affection. Attention and affection is vital for Chihuahuas’ sanity.

Although small, this breed is not for little children that are still boisterous and rowdy. When there is a child near your Chihuahua, tell the child not to tease or provoke the Chihuahua because they are easily annoyed and angered.

Socialization is very important for Chihuahuas. This will counter their fierce tendencies. You should start early to help them develop into well-mannered dogs as they mature.

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Housebreaking is fairly difficult but just like most small dogs, patience and consistency is the key.


Pomeranian

The Pomeranian is a German breed that has existed since at least the 18th century. It is suspected that they developed from a Spitz-like founding breed. This toy breed stands between 8 and 11 inches tall and weighs between 3 and 7 pounds. They have a long and fluffy coat that can come in just about any color. They are a very active and friendly dog, however, they usually don’t get along well with young children. They do make a great companion dog for the elderly as they don’t need a lot of exercise beyond what they get running around inside.

Because of their very small size this breed can be difficult to house train as it is not easy to catch the dog in the act of going to the bathroom on your floor. Use lots of supervision when this dog is young in order to mold proper puppy behavior.

The Pomeranian, also called the Pom-pom or just Pom, is a small lively dog that is extroverted in nature. It is a constantly alert and curious dog.

Pomeranians are one of the more popular dogs today. They are adorable little canines that are great companion dogs as well as show competitors.

(Source: http://www.dogbehavioronline.com/how-to-train-a-pomeranian/)

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Pomeranian Origin

The Pomeranian is a spits type breed of dog. It is considered part German Spitz. Hence, it is often referred to as the “Toy German Spitz”. The name Pomeranian was taken from a region in Central Europe, Pomerania. Its small size classifies it as a toy breed of dog.

The Pomeranian was originally used to herd sheep. They were significantly larger and heavier back then. Past Pomeranian owners include Marie Antoinette, Emile Zola and Mozart. Queen Victoria was also fanatical about Pomeranians and subsequently made them very popular in England.

Royalty preferred smaller breeds. So, breeders began shrinking the Pomeranians to the now customarily smaller size of 4 to 5 pounds. Today, Pomeranians are considered companion and show dogs.


Pomeranian Appearance and Abilities

The Pomeranian is a compact little dog with a fox-like expression. Pomeranians have heavily plumed tail that are set high and lies flat on the back.

They have a thick double coat. The outer coat is long, straight, glistening and harsh in texture while the undercoat is soft and dense. The coats are abundant, forming a frill which extends over the shoulders and chest. The profuse stand-off double coat usually comes in solid colors. Any solid color is allowed, but the most common are red, orange, white or cream, blue, brown or black. Pomeranians are talented little dogs. They excel as watchdogs and they have surprising agility. They also thrive in performing tricks.


Temperament and Tendencies of the Pomeranian

Pomeranians are lively and full of fun. They are very intelligent and eager to learn. They want to be taught and will do their best to learn. Pomeranians are devoted and loyal to their owners. They always seek companionship and want nothing more than to be with their family.

They are docile and affectionate. Traits that endear them to many even to those that are not really particular to toy breeds. Pomeranians are curious dogs; they are always alert and always seem to be busy. Even though they always want to be around their owners, they can be independent and capable of looking out for themselves.

With proper socialization, they can get along with other dogs and other household animals. Pomeranians are extroverts, exhibiting great intelligence and vivacious spirits, making them great companion dogs as well as a competitive show dogs.


Pomeranian Training and Care

Pomeranians requires a firm and consistent owner. As owners, you should never allow Pomeranians to develop “Small Dog Syndrome”, a human induced behavior that makes small dogs believe that they are the pack leader. This is quite common because Pomeranians are

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very adorable dogs that they are often treated like babies and not given any rules to follow. Just like all dogs, treat them with natural authority and always assume the top spot of the pecking order.

The Pomeranian’s very long, double coat should be brushed frequently. Dry shampoo when necessary. Clean the eyes and ears daily and take the dog for regular dental checkups. The Pomeranian is a constant shedder.


Yorkshire terrier

The Yorkshire terrier, is a toy dog breed that originated in Great Britain. They were originally used as a lap dog and fashion accessory by Victorian aristocracy. Many dog experts believe that this breed was created by crossing the Skye terrier, Clydesdale Terrier, the Manchester Terrier, the Paisley and the Maltese.

The Yorkshire terrier is petite and it only stands between 6 and 9 inches tall and it weighs between 3 and 7 pounds. They have a silk long coat that is variegated. Steel blue and tan are common shades found in their coat.

They are sometimes hard to house train as it is difficult to catch them in the act of going to the bathroom. It is important to supervise them at a young age to avoid them getting in the habit of using your carpet as a bathroom.

(Source: http://www.dogbehavioronline.com/how-to-train-a-yorkshire-terrier/

Yorkshire terrier Origin

For adult Yorkshire Terriers, importance is placed on coat color, quality, and texture. The hair must be glossy, fine, straight, and silky. Traditionally the coat is grown-out long and is parted down the middle of the back, but "must never impede movement."

From the back of the neck to the base of the tail, the coat should be a dark gray to a black color, and the hair on the tail should be a darker black. On the head, high chest, and legs, the hair should be a bright, rich tan, darker at the roots than in the middle that shades into a

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lighter tan at the tips. Also, in adult dogs, there should be no dark hairs intermingled with any of the tan colored fur.

Adult Yorkshire Terriers that have other coat colors than the above, or that have woolly or extra fine coats, are still Yorkshire Terriers. The only difference is that atypical Yorkshire Terriers should not intentionally be bred. In addition, care may be more difficult for "woolly" or "cottony" textured coats, or coats that are overly fine.

One of the reasons given for not breeding "off-colored" Yorkies is that the color could be a potential indicator of a genetic defect that may affect the dog's health; a careful health screening can clarify if any health risks exist.


Puppy coats

A newborn Yorkshire terrier puppy is born black with tan points on the muzzle, above the eyes, around the legs and feet and toes, the inside of the ears, and the underside of the tail. Occasionally Yorkies are born with a white "star" on the chest or on one or more toes. Also, a few Yorkies are born with a red tint in their coat, but that is only when the parents also have this trait. It is also common to find white patch on one or more nails. These markings fade with age, and are usually gone within a few months.

It may take three years or more for the coat to reach its final color. The final color is usually a black/grayish color. P. H. Combs, writing in 1891, complained about show wins awarded to puppies, when the dog's coat does not fully come in until three or four years old, "and the honor of winning such a prize (for a puppy) can therefore be of but little practical benefit to the owner" since the adult dog's color cannot be exactly predicted.


Yorkshire terrier Training and Care

Owners may trim the fur short for easier care. For shows, the coat is left long, and may be trimmed to floor length to give ease of movement and a neater appearance. Hair on the feet and the tips of ears can also be trimmed. The traditional long coat is extremely high maintenance. To prevent breakage, the coat may be wrapped in rice paper, tissue paper, or plastic, after a light oiling with a coat oil. The oil has to be washed out once a month and the wraps must be fixed periodically during the week to prevent them from sliding down and breaking the hair. Elaborate coat care dates from the earliest days of the breed. In 1878, John Walsh described similar preparations: the coat is "well greased" with coconut oil, the dog is bathed weekly, and the dog's feet are "carefully kept in stockings.”


Temperament and Tendencies of the Yorkshire terrier

The ideal Yorkshire Terrier character or "personality" is described with a "carriage very upright" and "conveying an important air." Though small, the Yorkshire Terrier is active, loves attention, very overprotective and should not show the soft temperament seen in lap dogs. Yorkshire Terriers, also known as Yorkies, are a little harder to train than some other breeds of dogs. This results from their own nature to work without human assistance.

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Yorkshire terriers tend to bark a lot. This makes them excellent watch dogs because they will sound the alarm when anyone gets near. This barking problem can be resolved with proper training.

(Source: http://www.dogbehavioronline.com/how-to-train-a-yorkshire-terrier/)

Price of puppy

Type of puppy

Score Grade

Chihuahua ≥100,000 Baht 95,000-65,000 Baht 60,000-45,000 Baht 40,000-25,000 Baht

Pomeranian ≥85,000 Baht 80,000-65,000 Baht 60,000-45,000 Baht 40,000-25,000 Baht

Yorkshire terrier

≥80,000 Baht 75,000-55,000 Baht 50,000-35,000 Baht 30,000-25,000 Baht

= Top Standard Grade

= Standard Grade

= Medium Grade

= Normal Grade

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Sensory and physical structure

The sensory perceptions of these dogs were developed to provide excellent and quite different from us. Dogs can foresee everything through the nose. To find the traces, dogs will know immediately that how old of it and they can know particular direction that their owners move to. In addition the dog can recognize the smell that comes out from human body that we are angry, sad or scared. The dog ears are erect, while we think that everything is quiet, the dog can hear better and the sight is farther than human. Dogs can feel the even slightly movement from the remote and clearly visible than in times of low light. However cannot see the red (Rob, 2008, p.11)

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Picture: sadieshihtzu.com

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Dog Service

Dog grooming Dog grooming is one of your dog's basic needs and an important part of dog ownership. Just like people, dogs need physical maintenance to look and feel their best. Fortunately, dogs do not need to bathe as often as people, but you do need to learn how much grooming your dog actually needs and keep it on a schedule. Generally, a dog’s grooming needs depend on the breed and hair type. If your dog has a skin, ear or nail condition, follow your veterinarian’s instructions regarding grooming your dog. It is also important to use the appropriate grooming tools. Here are some dogs grooming basics to remember.

(Source: http://dogs.about.com/od/grooming/tp/5-Basics-of-Dog-Grooming.htm) Bathing dogs We know that bathing dogs can be a difficult task, especially with the varying care

that different coat types need. So if your dog has a double coat and you want to find the best way to bathe them, you can find the information you need here. The same goes for long, wool and smooth coats to ensure that when it comes to bathing dogs, we’ve covered every aspect you are interested in.

COMBINATION COATS

Before bathing combination coat breeds you

should brush the fur to remove dead hairs and to prevent matting. When bathing dogs with combination coats, you need to ensure you clean right down to the route of the hair as this is where dirt can become easily lodged and hidden. Pay particular attention to the area under the legs, as well as the stomach and groin area. In this case it is recommended that you use a conditioner on the rear of both sets of legs as well as the tail to help the coat stay strong and healthy. Now it is time to dry your dog.

1. Thoroughly towels dry the coat, starting with the head and ears. Work down towards the face, then the body and finally the legs and paws.

2. Before using a dryer, a combination coat needs to be brushed to prevent knots and tangles forming. A slicker brush is the best option for this as it will help to remove a large amount of dead hair. Make sure you cover the whole body and that you brush through the whole depth of the fur.

3. Once you have done this you can use a dryer and the brush together. Following the growth of the fur, use the brush and dryer to cover all areas, ensuring the dog has been thoroughly dried.

4. After you have done this, use a combination comb to produce a consistent finish.

(Source: http://www.groomers-online.com/article.php/288/combination-coats)

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DOUBLE COATS

It is vital that you brush double coated breeds thoroughly before bathing them to prevent matting and tangles. When bathing them, you should ensure the shampoo and conditioner is thoroughly massaged into the dense areas of fur around the ears, legs, stomach and tail. Now you are ready to dry your double coated dog.

1. Thoroughly towel dry the coat as it can absorb a lot of water. Start at the front of the dog around the head and work your way towards the tail, ensuring you cover every area.

2. After you have completed this use your hand dryer on a warm temperature at a quick speed. Cover the coat, again working from front to back if you wish, making sure you pay special attention to the dense areas of fur mentioned above.

3. Once you worked over the whole body once do the same again, this time while using a slicker brush to help remove any dead hair, reducing matting, and to reach the roots.

4. The look can be finished by using a comb to smooth the hair into place.

(Source: http://www.groomers-online.com/article.php/289/double-coats)

LONG AND WOOL COATS

With breeds that have wool and long haired coats, mats and tangles can occur frequently. This is why you must brush the coat thoroughly before bathing, as the matting will become worse if wet. When shampooing your dog, be sure to get to the root of the long or woolly hair so that most of the dirt is removed. With these coats it is recommended that you shampoo the dog a second time so that you can be sure your dog is fully clean. Using a conditioner on these types of coat is also helpful as it makes them look much better and more manageable when grooming.

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1. Let your dog shake the excess water off its coat as this will benefit you. Lay a towel on your grooming surface to place your dog on. This will help absorb more water while you’re towel drying the upper half of the body.

2. When towel drying a woolly or long haired dog, be gentle. Rub too hard and the fur will start to tangle, making your job much more difficult. Instead, pat the coat dry until it is as dry as possible.

3. You can move on to using the hand dryer. Use a gentle airflow and be sure to protect the eyes using your hand. You can use a slicker brush, such as the Lawrence Original Slicker, to help keep mats and tangles at bay during this process.

4. After you have completed the head, work down the body using the same method with the brush and dryer.

5. To finish the look use a combination comb to ensure there are no mats or tangles left in the coat.

(Source: http://www.groomers-online.com/article.php/292/long-and-wool-coats )

SHORT AND SMOOTH COATS

When bathing dogs with smooth and short coats, follow the same process in the dog bathing guide. Once you have towel dried the dog there are several options that you can take as the next step. On a warm day you can let the coat dry naturally or use a human hair dryer if you wish to. Dryers and blasters are available specifically for use on dogs, with a product such as the Pro 2000 Ionic Hair Dryer being particularly useful for home grooming. This section will guide you through the process of drying smooth and short coats, which should take around 15 minutes depending on the size of your dog.

1. Towel dry as much as possible, or 2. Once your dog has shaken, towels dry it as much as possible. Start with the body and

move up towards the head, paying plenty of attention to the ears. Now move onto the legs and finally the tail, ensuring all areas have been dried.

3. You can now reach for the hand dryer. Starting with the ears, hold them in your hand and use a medium heat until they are completely dry.

4. Now move onto the rest of the body, using a bristle brush to allow the air to reach all areas of the coat. Make sure you dry all areas of the body, moving the brush backwards and forwards as you do so.

(Source: http://www.groomers-online.com/article.php/290/short-and-smooth-coats)

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WIRE COATS

Before bathing a dog with a wire coat, be sure to brush it thoroughly to remove any dead or loose hairs, as well as to remove mats and tangles. When bathing a wire haired breed you must pay special attention to the quick areas of hair around the hind breeches, collar and tail. A conditioner on this type of coat is not particularly beneficial.

1. With your towel start to dry the front half of the body, working from the head downwards. Then move down the body, covering all areas and ensuring that as much moisture as possible has been removed.

2. Now set your hand dryer to a warm airflow and work over the coat, using a slicker brush in your other hand. You may see a lot of loose hair on the brush during this process but don’t worry, it is completely natural.

3. When you have finished drying the dog, go over it again with a comb. This will remove any loose hairs that are remaining, preventing them from falling out over your furniture and clothing.

(Source: http://www.groomers-online.com/article.php/291/wire-coats)

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Grooming by dog coat

Some aspects of dog grooming can be applied to all breeds, but there are variations depending on what type of coat a dog has. This section will aim to identify the various needs of several coat types and identify the best way for grooming different dog coats. There are numerous things that have several variables when it comes to different breeds and they should be done correctly to ensure your dog is healthy and happy. Grooming different dog coats can be a tricky business if you don’t know what you are doing. Everything from bathing to brushing can, and sometimes does, differ and this section will aim to highlight the differences and how they should be treated. The grooming kit that you will need may differ, as well as how often your dog should be groomed and which areas of the body need special care.

COMBINATION COATS

Breeds with a combination coat often need a lot of regular grooming as one layer of the hair is long enough to matt and tangle. Breeds such as the Cocker Spaniel, Irish Setter and the Golden Retriever have both a short coat and a longer coat. The longer hair often needs high maintenance as it can tangle if not groomed properly. Like most breeds, they can be bathed between once a week and once every 3 months, depending on the time you have and what condition your dog’s fur is in. Before bathing a dog with a combination coat it is essential to give it a through brushing to remove

any knots. If these aren’t removed they will become tighter when they get wet, making it much more difficult to remove them. Combination coats require a large amount of grooming, most of which can be done with a slicker such as the Ball Pin Slicker. Start at the head of the dog, brushing in the direction of the coat. Using short strokes will help you cover all areas and will gently remove mattes, rather than pulling at them. As well as grooming the main areas of the coat, it is important with combination coated breeds that you pay attention to the feathered areas too. These are often found around the legs and tail, areas that can easily become tangled, so ensure you are thorough in these areas. Once you have brushed your dog you can leave the process there or you can finish the look using a comb such as the Resco Aluminium Maxi Combination Comb. This will help to remove any loose hairs that are still in the coat, as well as smoothing it down and keeping the coat looking smart.

(Source: http://www.groomers-online.com/article.php/144/combination-coats)


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DOUBLE COATS

Breeds with double coats include Border Collies, St Bernards and Siberian Huskys. Within this coat type there can be differences of coat length depending on the breed but, in general, double coated dogs need a lot of grooming. When a dog within this category starts to shed its coat you will need to remove all loose hairs on a regular basis as they are prong to matting. Dogs with a double coat, like most breeds, can be bathed between once a week and once every three months. However, they should be bathed more regularly when they are shedding their coat to ensure it remains in top condition. Brushing the a double

coated dog is a much more methodical task than brushing most breeds as you need to be sure you are taking care of the undercoat as well as the top coat. Starting at the bottom, split the coat into manageable vertical lines that you can work through. Lift each line to expose the undercoat and then work along it with a slicker such as the Tuffer than Tangles Slicker Brush to remove any loose hair and matting, moving up the body as you complete each line. Once you have groomed the main body, move your attention to the smaller areas of the body. Using the same brush work around the head, tail and legs. Finally, use a comb such as the #69 Spratt’s Comb to ensure all loose hairs have been removed and that all hairs flow in the right direction.

(Source: http://www.groomers-online.com/article.php/145/double-coats)

HAIRLESS BREEDS

Dogs that come under the hairless breed category are quite rare but usually require different treatment than those with hair. Most breeds within this coat type, such as the Chinese Crested and the Mexican Hairless, have a small amount of hair, usually found on the head, ears, feet and tail. Due to the large amount of exposed skin it will need regular attention, as well as protection from the elements. As well as the standard dog grooming equipment, you will also need to purchase some baby oil or a

similar product to keep the skin healthy and in good condition. As the skin needs to be cared for, it is recommended that you bathe a hairless dog once a week, or at least once a month.


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When drying the dog, the skin can be towel dried and any hair can be dealt with using a hand dryer on medium heat. While hairless breeds have a small amount of hair, if any, it is still important to groom it in the correct manner. Any hair on the head should be brushed with a pin brush, such as the Hund-1 Greyhound Pin Brush, to remove any tangles and the same process should be followed on the tail. Any hair around the feet should be brushed with a slicker such as the Ancol Hedgehog Brush, ensuring it is neat and tidy.

(Source: http://www.groomers-online.com/article.php/141/hairless-breeds)

LONG HAIRED BREEDS

Dogs with long coats are very high-maintenance, with their coats needing to be brushed around three times a week or more. Breeds such as Old English Sheepdogs, Shih Tzus and Afghan Hounds will quickly develop a matted coat if they are not groomed often. In worse case scenarios, the coat may have to be shaved off if it can’t be dematted. Dogs with long coats should be bathed between once a week and once a month, depending on how dirty it gets and how

much time you have to spare. It is essential that they are brushed thoroughly before bathing as any matts will become unmanageable if they get wet. When grooming a long haired dog, an anti-static spray will come in handy as it makes the coat easier to brush. You can use a pin brush such as the Maxi Pin Brush for grooming long haired coats, but make sure you cover the whole coat thoroughly. After you have sprayed the coat with your anti-static spray, start at the front of the dog and brush the head, being extra careful as you do so. Once you have done this, move onto the legs and brush each layer separately. Ensure you are being thorough so that all knots and tangles are removed. After completing the legs, move on to the rest of the body while following the same process. At this point you may want to use a slicker brush to groom the friction areas under the legs. Once all this is completed, go over the coat once more with a comb with wide teeth, such as the Karlie Coarse Comb, to smooth the coat and remove any loose hairs. As long haired breeds need regular grooming you will soon get used to this process, as will your dog.

(Source: http://www.groomers-online.com/article.php/147/long-haired-breeds)

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SHORT COATS

Dogs with short coats can range in size from a Pug to a Beagle, all the way up to a Labrador Retriever. What they all have in common is two layers of short coats, making it quite dense and effective against the elements. During moulting periods dogs with a short coat can shed quite a lot of hair, making it essential that they are regularly groomed. Like dogs with smooth coats, these breeds can be bathed anywhere between once a week and once every 3 months, depending on how muddy it gets. The best way to groom dogs with a short

coat is by using a slicker brush such as the Mikki Dual Brush and Slicker. This will help to remove the large amount of dead hair from the coat, collecting it all on the brush. Working in a systematic fashion, start at the front of the dog and work your way towards the back, making sure you cover the underside and legs as well. With short coated breeds it is recommended that you comb the dog after brushing too. Again, this helps to remove any loose hairs as well as any tangles that may be present; an item such as the Oster Finishing Comb is perfect for this job. Use the same process as with the slicker brush to ensure all areas are covered.

(Source: http://www.groomers-online.com/article.php/143/short-coats)

SMOOTH COATS

Dogs with smooth coats include breeds such as Great Danes, Dalmatians and Staffordshire Bull Terriers. They have one coat of short hair that lies close to the body that is shed quite regularly, although it is easy to groom. As they only have a short coat they may feel the effect of the elements, especially in winter, so you may wish to buy a dog coat for extra warmth. Dogs with a smooth coat can be bathed between once a week or once every 3 months, it all depends on the time you have and how dirty your dog becomes. After a bath a smooth coated dog can be dried in the normal way and then

groomed using a bristle brush such as the Bentley Wooden Back Body Brush. Start at the head and work your way towards the back of the dog using long strokes, ensuring all dead hair is removed.

(Source: http://www.groomers-online.com/article.php/142/smooth-coats)

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WIRE HAIRED BREEDS

Dogs with wire coats include breeds such as the Schnauzer, Border Terrier and West Highland White Terrier. The wire part of the coat is formed by the guard hairs that grow through the softer undercoat. Full grooming should be done by professional groomers, but regular bathing and brushing can be done at home. Wire haired breeds require frequent attention as they can quickly become matted, especially as they shed their coat.

Wire haired dog breeds do require some specific grooming that other hair types may not. For example, terriers can easily get dirt stuck between their pads which causes discomfort so you should check these regularly. Also, most wire haired breeds have copious hair around the anus so it is essential you carefully trim hair away from this area to prevent soiling. Dogs with a wire coat should be bathed between once a week and once every 12 weeks. When grooming these coats use an anti-static spray to help make it more manageable. With these breeds, start at the back of the dog and use a slicker such as the Mars Flexi King Slicker Brush to work in the direction the hair grows. After you have brushed each area, go over it with a product such as the Karlie Combi Comb to remove any remaining knots. Continue this process from the back to the front until you have covered the whole dog.

(Source: http://www.groomers-online.com/article.php/148/wire-haired-breeds)

WOOL COATS

Dogs such as the Bichon Frise, Poodles and Irish Water Spaniels all have wool coats but there are a number of types of woolly coat that range from curly to straight. Wool dog coats are one of the most high-maintenance types as they grow continuously and can easily become matted if they are not regularly groomed. If you wish to style your dog, particularly Poodles, it is recommended that you seek professional guidance. Dogs with a wool coat should be bathed more regularly than other dogs, between once a week and

once every six weeks. When grooming a woolen coat you will only need a slicker brush and some anti-static grooming spray such as Groomers Revitalize Anti-Static Spray. The spray will help keep the coat in a manageable condition and make it much easier to brush. With wool coats it is best to start grooming at the head, brushing the top knot first. Then move onto the ears and then the legs. If your dog has a short coat brush against the growth of the hair, if it is longer brush with the growth. Now brush the rest of the dog, making sure you remove all the tangles and mattes.

(Source: http://www.groomers-online.com/article.php/146/wool-coats )

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Grooming behavior depends on the purpose of the party. Pet Quality: Dogs that has not met the standard strains but still have that pedigree dogs are purebred. No cross breeds. Grooming salon for dogs will be required by the breed standard. Show Quality: A Dog's true a distinguishing feature that be compliant with the real species. Dogs are descended from ancestors of the contest and eligible for the contest. Dog Grooming with these features are appropriate to the contest.

(Institute for small and medium enterprise development, 2003, p.10) Form service.

Bathing + Grooming + nail + ears.

Bathing + nail + ears. Grooming + nail + ears. Eliminate Ticks - punch. Hair Treatment Hot Oil

Determining sale price If a dog is no longer a health problem or a matted coat, pricing depends on many factors, such as service dog salon size and weight of the dog or if the dog has health problems and the condition of the hair, the price will increase. Price is not a fixed rate depending on the difficulty of the task.

Form Service Price Approximate Amount. (Baht)

Bathing + Grooming + nail + ears. 250-400

Bathing + nail + ears. 80-200

Grooming + nail + ears 150-250

Eliminate Ticks - Punch. 50-200

Spa + Body massage 350-550

Hair Treatment 50-100

Hot old 150-400

Dog waste hair removal at point. 20

Nail 100-150

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Dog Training

: Basic Level is the training a dog about discipline of dog initially such as:

Basic command To Sit:

1. Stand in front of you dog because if you're standing in front of your dog, they have more focus on you, and you will be in a controlling position over him/her. 2. Hold the treat in the palm of your hand and close your hand. Put your hand near the dog's nose. 3. Take the hand that has the treat inside and slowly move your hand over your pups head and toward its tail. 4. Say your dog's name and give it the command "sit." 5. Right when your dog sits say "good dog" or "good boy/girl" and give it a treat. 6. Praise your dog abundantly and give your pet a treat for any movement that resembles the sit position. 7. Release your dog from the sit position using the words "release" or "free" command. 8. Repeat this trick for about five minutes so your dog can understand and comprehend the trick. After awhile your dog may get bored so do it some more the next day. Your dog will not need to be rewarded after a while once it learns the command. But still reward him or her every once in a while.

(Source: http://www.ehow.com/ BY Nathan Fisher, eHow Contributor)

To Stay: 1.Be sure your dog understands a release command, such as "free" or "okay," before teaching this command. 2. Place your hand, palm open, in front of your dog's nose and give the command "Stay." 3. Say "Good" at the exact moment your dog exhibits the behavior you want. 4. Give the release command immediately after (within 1 to 2 seconds), followed by treats and unlimited praise. 5. Reward your pet even if she only "stayed" for 1 second; and always offer rewards for even slight indications of understanding. 6. Lengthen the amount of time your pet remains in the stay position very gradually, and slowly move farther away. 7. Remember to give the release command after every successful "stay" as you increase the length of time your dog must remain in the position. 8. Avoid going into another room until your dog fully understands the command. 9. Train in 5-minute sessions.


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To Lay Down: 1. Use food or a toy as a lure: Depending on your preference, grab your dog’s favorite toy or a few pieces of his kibble. You’ll use your chosen lure to guide your dog into the sit position. If you decide to use food, keep a piece in reserve as a reward. 2. Give the command “Spot, down”: Use your dog’s name to make sure you have his attention followed by the down command. 3. Lower the lure down to the ground and forward: Hold your chosen lure, either a toy or food, at your dog’s nose level. Once his attention is focused on it, bring the lure down to the ground between his paws and then move it out away from him. The movement of the lure should form the letter “L”.As your dog follows the lure he may lower his chest to the ground and keep his hind quarters in the air. If this happens, move the lure forward a little or back between his front paws to get your dog to lay down completely. 4. Reward your dog as soon as he lays down in the proper position. The instant your dog’s belly touches the ground and he’s in the correct down position, pet him and give generous praise along with the lure as a reward. You want your dog to associate the feeling of his belly touching the ground with the reward so you can connect that movement to the down command.


To Give Paw: 1. Start teaching the dog to give its paw at as early of an age as possible. 2. Have the dog sit while facing you. Reach down and pick up the animal's right paw while saying "shake" or "give me your paw." 3. Praise the dog in a soft tone. Release the paw and give the animal a treat as a reward. Repeat the sequence four times in quick succession and then give the dog a break for at least an hour. Repeat the session three times on the first day of training. 4. Start the second day of training by speaking the shake command three times before lifting the paw. If the dog does not present its paw reach down and lift the paw while giving the command. Praise the dog and offer a treat. Repeat the procedure until the dog begins to lift its paw on its own. 5. Praise the dog profusely the first few times it properly executes the command. Continue to offer treats until the dog shakes on command every time without fail. 6. Wean the dog off the treats gradually as it becomes accustomed to performing the trick. For example, start giving treats every other time the dog executes the command, then every third and fourth time. Reduce the frequency of using treats as rewards until the dog continually responds to the command without the reward of a treat. 7. Continue to always reward the dog with praise wherever the animal performs the command properly.


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To stand up on their hind legs: 1. with your dog in front of you, raise a treat above and slightly behind their head. Lift it high enough so your dog has to push up on to their hind legs to reach it. When they do, give the treat. 2. Gradually work on improving your dog’s balance. When they’ve got the idea, add in the command, “stand tall!” With practice, your dog should learn to balance on their hind legs for a couple of seconds or more. If your dog’s mastered this trick easily and you’d like to take it to the next stage, try our “Play dead” Training Academy video for more ideas. Service charge

(Source: http://uk.pedigree.com/health-and-training/training-your-dog/teach-your-dog-to-stand-on-their-hind-legs)

To Squat:

Tools / materials

Collar Traction rope Dessert Toy

Steps / methods

1. The training method is: first dog chain tied, and asked it to sit down. The beginning of training must help the chain, because it is easier to control the behavior of dogs. 2. Dog face first to issue the password of "attention", grabbed the collar of the dog, to help the dog to sit up. 3. Support the dog backs to it a sense of security. When the dog to sit up, to make it back sticks to your legs, a hand holds on the dog's neck. 4. If your dog to resist the action can be taken to hand leaning on the neck with one hand and patted the dog’s chest to appease the position, let it rest assured. 5. Next, the leg is slightly bent, with his knee on the back of the dog, but we still need to hand on the neck of the dog, gradually reduce the strength of support. 6. Continue to stand in the rear, but a little step back, do not hand on it, let the dog stand on its own. 7. Please stand to the right side of the dog, the rope holding the dog with his left hand, right hand assumed the posture of a fist, gently with your foot, right foot of the dog, and guide it automatically standing. 8. Once the dog can be quite want to sit up after the immediate reward. The final training is to untie the dog rope and try to extend the standing time of the dog. 9. Complete the action training, real-time untied the rope dog can stand up straight, put attention beautiful posture.

(Source: http://www.howtox.net/how-to-train-dogs-squat-stand-it-58893)

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Service charge

Dog Training Price

Basic command course 18,000 Baht

∴ Excluding food and medical expenses. Divided into two installments paid 14,000 Baht

Period of training.

The basic course it takes about two months during the last month of training dog owners must to learn how to use the dogs to be able to command and control dogs.

Advance Level

To crawl: 1. Place a few treats in your hand, and give your dog the lay down command. Lay on the floor with your dog within arms reach. 2. Facing your dog pat the floor, convince your dog to come towards you, and say the word ‘crawl.’ Do not use the word ‘come’ or your dog may start to confuse the word come’ with ‘crawl.’ 3. If your dog starts to get up when coming towards you, very gently push your dog down while you give the crawl command. Once your dog manages a short crawl to you immediately give a lot of praise, petting, and a treat reward. Repeat this step at least 3 times for no longer than 10 minutes. Try to do this at least twice a day. 4. When your dog is able to manage a short crawl, gradually increase the distance. As your dog is crawling towards you say the word ‘crawl’ over and over again until your dog reaches you. Then give your dog plenty of praise and a treat. 5. Keep increasing the distance, and make sure you repeat the lessons at least twice a day. Gradually phase out the treat rewards, but always, always give your dog plenty of positive praise for following the command.

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To back up: Teaching your dog to BACK UP is a valuable skill. If your pet likes to dash out the door or crowd you going in or out, you can tell her to BACK UP so you can come and go freely. 1. To teach your dog to BACK UP, begin first by working with her on a leash. Have your dog walk a few steps with you. Give the command to STAY. Walk a few paces out and turn to face your dog. (Your dog should remain standing. If she tries to sit, correct her.) Begin to walk back to your dog. As you walk forward give the command BACK UP. Most dogs will naturally back a few steps if you walk directly at them. Make your movements natural and non-threatening. A frightened dog may turn and run away! If your dog keeps moving away to the side, you can try the same exercise between two couches. That way, there is only a narrow gully in which your dog can maneuver. If you're in front of your dog, and moving toward her, she only has one way to move – backwards! 2. If your dog does not move at all, use a small amount of pressure with your hand or thigh to your dog's chest as a signal to move back. Once your dog retreats a step or two, praise her and give her a reward. As your dog masters this skill, try it with the dog in a sitting position. This stage is a little harder, as it requires your dog to rise, take a little hop-step back, and then return to the sit position. Once she can reliably perform BACK UP on command, try removing the leash and giving the command from a greater distance. Soon, she might even start break dancing! 3. Continue to practice this over and over. Always use a happy singsong voice and lots of positive reinforcement. Eventually, your dog will understand what you want her to do. 4. The way to success in teaching your dog tricks is patience, practice, praise, and persistence. Every step in the right direction should be rewarded as though she had just won the lottery. Tricks are fun – learning how to do them should be fun, too. To play dead: 1. Take your dog on a walk or have an active play session before beginning to teach him to play dead. This will tire him and make him ready to lie down on command 2. Make learning a new trick fun for your dog. Always use praise and positive reinforcement to encourage your dog to perform a new trick. Use a food treat to teach your dog to play dead 3. Train your dog in basic obedience skills before beginning new tricks. He will need to understand the command to sit before he can learn to lie down. 4. Tell your dog to sit. Hold a treat in front of his nose and quickly move it down to the floor or ground. Say "Down" as you lower the treat. Your dog will follow the treat with his nose and will soon be lying down when he hears you give the "Down" command. 5. Notice which side your dog is leaning toward. Hold a treat in your right hand just in front of his nose and move it in a circle. Your dog will follow the treat with his nose, causing his head and upper body to turn over. 6. Give the command to "roll over" and push him over on his back so you can give him a good belly rub and praise him in a happy, sing-song voice. Make him feel like he has just done the greatest thing.

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7. Reward him with a treat when he stays down lying on his back. Repeat this process in 5 to 15 minute sessions until your dog has learned to lie down and roll over. 8. Start gradually changing from moving your hand in a circular motion and start pointing at your dog, saying "play dead." Move farther away from your dog and give the "play dead" command when you point at him. Eventually you will be able to tell your dog to "play dead" and he will immediately flop down and roll over on his back. To hold something: 1. Choose a crate. Pick a crate that is large enough for your dog to turn around in and stand up in comfortably. If your dog is not full size yet, purchase a crate that will be big enough for him when he is an adult. Use dividers to make the crate smaller. If the crate is too big, the dog may use part of it as a bathroom which defeats the purpose. 2. Acquaint your dog with the crate. Your dog will probably not like the crate immediately. Work slowly and help him feel comfortable with the crate by throwing in treats or toys to lure him inside. Praise him while he is in the crate. Start by leaving the crate open, then close the crate for longer and longer periods. As the dog becomes more comfortable, practice leaving him inside the crate alone for a few minutes. Make sure you say your training word, such as “kennel” or “bed,” every time he goes into the crate so he will associate that action with the command. 3. Establish a schedule. Dogs will do better with crate training if they are on a set schedule. Because dogs will need to use the bathroom within 30 to 60 minutes of eating or drinking, you should arrange his feeding schedule so you can take him out when he needs to go 4.Leave your dog. Once you have established the schedule and helped your dog feel comfortable with the crate, you can begin leaving him in the crate while you are at work. Use the command and treats to lure your dog into the crate, praise him, and leave. 5. Take your dog outside immediately. As soon as you come home, go to the crate. Either let your dog go out into his fenced backyard or put him on a leash to go outside with you. He will have to use the bathroom so stay outside with him until he goes. When he does, praise him enthusiastically so he will realize this is a desirable behavior. 6. Clean the crate, if necessary. Dogs sometimes have accidents in their crates during the early stages of training. Make sure to thoroughly clean the crate if this happens. Use a cleaner that will destroy the enzymes in the bathroom so the smell is destroyed. If the smell remains, the dog may assume his crate is an appropriate bathroom spot. 7. be consistent and patient. Keep your dog on the same feeding and bathroom schedule all week long. Also, be patient and realize crate training dogs takes time. House training will not happen overnight for any dog but housebreaking some dogs will take longer than for other dogs

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To weave poles: 1. Get your dog's attention; your dog will need to have a certain amount of respect and discipline to attempt pole weaving. This will include listening to you and paying attention to your commands with rewards. 2. Line the weave poles in a staggered position. This will allow the dog to pass through with minimal to no weaving. This will give the dog a basic understanding of what is expected of him with each pole. Complete this task several times to ensure proper understanding between you and the dog. 3. Move the poles closer together creating a tight space for the dog to pass through. You will notice the dog moving its body slightly to pass through all the poles. This is the beginning of the weaving process. 4. Reward the dog after every completed task. This will encourage the dog to continue with excitement. 5. Push the poles together so they are aligned straight. This will require the dog to make a full weave motion in order to get to the end of the course and receive his reward. To jump over obstacles: 1. Research the breed of your dog to see if jumping is recommended, or if it is not a good idea for your particular breed of dog. Also read to see how high you can expect your breed to be able to jump. 2. Make an appointment with the vet before beginning to teach your dog to jump. No matter what breed of dog you have, it is important to make sure she has a clean bill of health before beginning jumping. If she has any conditions that make it not good to jump, your vet can tell you. 3. Start with a jump that is not higher than 6 inches off the ground when you begin training. Put the jump out in the yard with the dog and let him get familiar with it. Leave the jump in the yard for a couple of days so he learns it is not something to fear. 4. Lead the dog to the jump by holding onto her collar. Hold a treat in your other hand and extend it to the other side of the jump. Give the verbal command "jump." 5. Move the treat to the dog's nose and then back it up again to the other side of the jump. At the same time, put pressure on the dog's collar towards the treat and the jump. 6. Praise the dog with enthusiasm when she jumps over the obstacle, and give her the treat. 7. Increase the height of the jump gradually, after he has mastered the initial jump. Be sure to stay within the recommendations for your dog's breed.

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Service charge

Dog Training Price

Advanced Training Course 10,000 Baht

∴ This price your dog must has completed its training of basic course first, excluding food and medical expenses.

Period of training Advanced courses will be month to month. All the command will depend on the potential of dog.

Condition All dog breeds can be trained. The age of a dog shall not be less than five months or vaccination full course. Dogs must not have flea and non-infectious Dogs must be eating only premium food grade. Dog owners can visit as often as you like. All dogs will swim at least 1 time a week for strengthen muscles.

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How to learn the dog language?

Dogs have a language that allows them to communicate their emotional state and their intentions to others around them. Although dogs do use sounds and signals, much of the information that they send is through their body language, specifically their facial expressions and body postures. Understanding what your dog is saying can give you a lot of useful information, such as when your dog is spooked and nervous about what is going on, or when your dog is edgy and might be ready to snap at someone. You do have to look at the dog’s face and his whole body.

To help you, I have created a sort of visual version of a Berlitz phrase book to allow you to interpret the eight most important messages your dog is sending to you.

1. Relaxed Approachable

Picture: 27to30.wordpress.com

This dog is relaxed and reasonably content. Such a dog is unconcerned and unthreatened by any activities going on in his immediate environment and is usually approachable.

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2. Alert- Checking Things Out


If the dog has detected something of interest, or something unknown, these signals communicate that he is now alert and paying attention while he is assessing the situation to determine if there is any threat or if any action should be taken.

3. Dominant Aggressive


This is a very dominant and confident animal. Here he is not only expressing his social dominance, but is also threatening that he will act aggressively if he is challenged.

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4. Fearful and Aggressive


This dog is frightened but is not submissive and may attack if pressed. A dog will generally give these signals when he is directly facing the individual who is threatening him.

5. Stressed and Distressed


This dog is under either social or environmental stress. These signals, however, are a general “broadcast” of his state of mind and are not being specifically addressed to any other individual.

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6. Fearful and Worried


This dog is somewhat fearful and is offering signs of submission. These signals are designed to pacify the individual who is of higher social status or whom the dog sees as potentially threatening, in order to avoid any further challenges and prevent conflict.

7. Extreme Fear- Total Submission


This dog is indicating total surrender and submission. He is trying to say that he accepts his lower status by groveling before a higher ranking or threatening individual in the hopes of avoiding a physical confrontation.

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8. Playfulness


Here we have the basic invitation to play. It may be accompanied by excited barking or playful attacks and retreats. This set of signals may be used as a sort of “punctuation mark” to indicate that any previous rough behavior was not meant as a threat or challenge.

( Source: http://27to30.wordpress.com/2012/02/02/nous-aimons-les-animaux-quest-ce-que-vous-pensez/)

http://27to30.wordpress.com/2012/02/02/

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Dog Hotel – Dog Day Care

(Size S) (< 11 kg) (Size M) (>11 – 23 kg)

Accept taking care of dog seven days a week or festival, 20 Dogs is mix for tack care the dog thoroughly, clean the inside and outside at all times, prevent harm and missing, have snacks for dog, service of IP camera for sent the picture of your dog by Line,Whatsapp etc.

Routine • 08.01-11.00 Exercise • 11.01-15.30 stay in the dog house. • 15.31-18.30 Exercise • 18.31-22.30 stay in the dog house. • 22.31-23.00 the late piss. • 23.01-08.00 stays in the dog house. Regulations for a dog. • Open 9:00 to 18:00 a. • All times are by appointment only. • Get a dog up to 10 years of age. • Get a dog and walk normally visible. • Get a dog is sick. No diseases. • Omission of the dogs had a fierce growl. • Omission of the dogs with flea. • Suspend deposits during the breeding female dogs. • Cease to dogs weighing over 23 kg. higher. • Cash only. • Dogs bite other dogs. Owner must pay for all drugs. • Dog bite Moderators. Owner must pay for all drugs. • Leave all the dogs that come to the concert's anti flea spray.

Leave the dog daily. (Fan) This price except New Year and Songkran.

(Size S): 50 baht / day (70 meals / day). (Size M):60 baht / day (80meals / day).

Offers a full 3 days. Dog gets a bath + driver + hair trim hair free grace.

Leave the dog weekly. (Fan) This price except New Year and Songkran.

(Size S): 340 baht / day (includes food 470 baht) (Size M):410 baht / day (includes food 540 baht)

Dog gets a bath + bath solution to get rid of fleas, ticks, high quality + Drive + trim fur coat free grace.

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Leave the dog monthly. (Fan) This price except New Year and Songkran.

(Size S): 1,450 baht / day (includes food 2,070baht) (Size M):1,750 baht / day (includes food 2,370 baht)


Leave the dog daily. (Air conditioner) This price except New Year and Songkran.

(Size S): 150 baht / day (170 meals / day). (Size M):160 baht / day (180meals / day).

Offers a full 3 days. Dog gets a bath + driver + hair trim hair free grace.

Picture: zimbio.com

Leave the dog weekly. (Air conditioner) This price except New Year and Songkran.

(Size S): 1,040 baht / day (includes food 1,170 baht) (Size M):1,110 baht / day (includes food 1,240 baht)


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Leave the dog monthly. (Air conditioner) This price except New Year and Songkran.

(Size S): 4,450 baht / day (includes food 5,070baht) (Size M):4,750 baht / day (includes food 5,370 baht)


Picture: zimbio.com Picture:petsmyfriends.blogspot.com

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Chapter 3

Marketing Feasibility Study

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Market Analysis

General Environment Analysis

Picture: eiamsri.wordpress.com

Political Factor: The news nowadays reported that the numbers of dogs that attacked or killed people were increasing because most dogs lack intention from owners; receive wrong treating or escaping dogs. Some dogs bark and make a loud noise which annoys other people. From all these reasons, the government enacted the law about raising animals.

14When going outside with a dog, making sure that you keep your dog under close control, keep your dog safe, are sure that dogs do not annoy other people, and it’s very important to clean up the dog’s faces. Moreover, before owners driving out home, owners have to keep the dog in a cage. Everything owners do without keeping their dog safe, owners can be fined up to 6,000 baht or be in jailed because it is an offence under Section 59.

15Owners should be with dogs every time going outside, and be sure that a dog is on a leash especially the fierce dog like Rottweiler. A leash should be long 50 centimeters and dog’s walkers should older than 15 years old, and clean up the dogs’ faces. If owners do not follow the rules, it is an offence under the Public Health Act 1992; owners can be fined up to 5,000 baht or be in jailed. If the victim or other people want to complain, they need to take picture or have any evidences to sue dog’s owner. If dogs bite other people, owners have to pay double fine or compensate for damages. If dogs annoy or bite people around the developed housing, owners can be fined 1,000 baht or donate 500 baht.

14 http://natjar2001law.blogspot.com/2010/12/blog-post_07.html

15 http://www.siamturakij.com/home/news/display_news.php?news_id=413363961

http://natjar2001law.blogspot.com/2010/12/blog-post_07.html

http://www.siamturakij.com/home/news/display_news.php?news_id=413363961

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16For some special dogs, it’s necessary to muzzle the dog when going outside, walk on a leash and a leash needs to be long 50 centimeters. The dog walker should older than 15 years old. If owners do not follow the rules, owners can be fined 10,000 baht according to the Public Health Act 1992. All the special dogs are PittbullTerria, Bull Terria, Staffordshire Terria or any dogs that had recorded on harming human.

From all these rules cause many people afraid and hesitate to raise dogs or having a walk with dogs outside because they are afraid that their dogs may harm other people. Moreover, it also reduces the number of dog’s customers in pet shop and pet center service.

17Government also specify the measure on keeping the environment to suit for living by protecting people from any troubles, dangerous animals and any pathogen from dogs. From many acts, owners need to be take care and control their dog away from harming people, which cause many owners realize that there will be many expenses on vaccinating their dogs, and from this high expenses, there will be many dogs are abandon in the future.

Step on transporting dogs via domestic travel Transporting alive dogs: (Unaccompanied live pets - ULP): The rate for freight charge is decreased 50% The condition for animal transportation: Thai Airways may accept only pet i.e. dogs and cats to be carried into the passenger cabin provided that:

Such pets are accompanied by passenger.

Pet must be odorless, healthy and not pregnant.

Its weight including container must not exceed 10 KG.

Container must be leakage proof with maximum dimensions of 55x37x30 CM.

Container must be spacious enough for pet, has a possibility for fresh air to come.

Each passenger may bring only one container, and each container can include only one pet.

Animal must come from an area where animal diseases are under control and free from signs of infectious, contagious diseases including ectoparasites.

The country has been free from rabies at least 12 months or the animals are vaccinated not less than 21 days prior to the departure.

Health Certificate must be in English only, signed or further endorsed by a full time authorized government veterinary clinic of the exporting country and must stated number, species, breed, sex, age, color or animal identification.

16 http://203.155.220.217/ehd/2009/downloadfile/ความรเกยวกบการเลยงสตว/Cสนข.pdf 17 .http://www1.port.co.th/eauction/inf_detail.php?sid=240

http://www1.port.co.th/eauction/inf_detail.php?sid=240

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To comply with the notice of the Department of Livestock Development in Thailand, following animals are not permitted to be transported into Thailand: Pitbull Terrier or American Staffordshire terrier.

(Source: http://www.thaicargo.com/th/promotion/promotion.asp)

Live Animals The acceptance of live animal consignments is subject to the conditions as described

in the IATA's Live Animals Regulations which are closely related to the type of animals, type of aircraft, temperature at origin, en-route and destination, and availability of animal attendant.

Animals in a consignment must be well fed and watered 12 hours before transporting. If needed, food and watered should be provided.

Packing must be clean, leak-proof and escape-proof to allow safe handling during carriage. A special "Live Animals" label shall be affixed with the handling instructions completed.

Additional articles such as food accompanying the shipment must be included in the chargeable weight and if being shipped as separate pieces, marked as forming part of the shipment.

Confirmation must have been received of reserved space on flights and possible connecting flight(s) of other airlines up to the airport of destination.

Live animals may not be consolidated with other goods but a consolidated shipment may be wholly composed of live animals.

Health documents and Shipper's Certification for Live Animals are generally required for every shipment of live animals.

(Source: http://www.oocities.org/thaicargo/domestic/avi.htm)

http://www.thaicargo.com/th/promotion/promotion.asp

http://www.oocities.org/thaicargo/domestic/avi.htm

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In solution: we find solutions to these problems by Animal ID chip, which is the basis of the RFID technology that TIDI researched and designed by the standard ISO 11784-85, which is standard of the animal identification, By format of the data in a systematic and chip data in to animals and use machine-readable to scan the data, which can indicate data within the dog's owner, where it coming, history of dog injection, what species, etc., which can reduce the time to check the data of dog when transportation and less cost.

Embedded microchip in the dog is a standardized and precision for monitoring and ensuring that it is safe to transport and the owner

(Source: http://www.bloggang.com/mainblog.php?id=vastoday&month =30-09-2007&group=10&gblog=9)

http://www.bloggang.com/mainblog.php?id=vastoday&month

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Social Factor:

In the society of high competition including with the changing of environment such as traffic jam, crimes, addiction, finance problems and so on affect the stress on people and cause many people to suicide. 18From the poll showed that many Thai businessmen get stress and ranked in the fifth worldwide; next below Greece, Chinese, Taiwan and Vietnam.

On 4 February 2012, Mr. Hien Passco, the executive director of Grandtorntan Thailand revealed that the survey about the stress of the executive director and the Chief Executive Officer among 39 group member economies in 5 major industries comprised with manufacturing, servicing, trading, constructing and industry showed that Thai executives got stressed and ranked in the fifth of the world within the past 12 months. 55% of Thai executive got stressed and Greece businessmen got stressed 67%, Chinese businessmen got stressed 60%, Taiwan businessman 57% and Vietnam 56%

Mr. Hien said that the cause of stress is the flooding in Thailand last November and the number of stress increase from 10% to 55% within one year. There are many ways that Thai executives use to relax from stress; 33% are playing sport or exercise, and 32% are doing activities at home. Mostly Thai executives have only 8 days for vacation a year; Japanese have 5 days and Chinese have 7 days for their vacation a year. On the other hand, people in Netherland, Russia and Denmark have long vacation and they get lower stressed. Most people choose to stay with themselves quietly or going out for relax instead of taking care their pets.

(Source: http://www.dailynews.co.th/thailand/10850)

Technological Factor:

19Technology is developed too fast and related to everything in our daily life. The development of technology changes our society to the world of communication. The advance of technology helps us communicate easily throughout the world. There are many advantages of technology such as entertainment, communication and working. All of these things cause people far from natural or stay with their pets. In the past, people stay with dog as their friends, but now people choose technology to be their friends instead of dogs. As now technology can do everything like raising animals, and it is really like the real activity or some people buy robot to protect their home instead of using dog. The comfortable of technology affect the dog business so much as they think technology can help them more.

18 http://www.dailynews.co.th/thailand/10850 19 http://202.28.25.135/~chetta/website/work/Technology/assignment_01.htm

http://www.dailynews.co.th/thailand/10850

http://www.dailynews.co.th/thailand/10850

http://202.28.25.135/~chetta/website/work/Technology/assignment_01.htm

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Picture: gototechcctv.com Picture: tabletthai2012.blogspot.com Picture 1: Technology toy Picture 2: The security camera is used to protect our place instead of dog. Picture 3: The advanced technology which is used to communicate and used for entertaining , relaxing instead of playing with pet. But that may not be a replacement same dog in 100% because CCTV cameras can only capture the scene after have the thief that made owner aware and careful to delay. But 20dogs can bark when people unfamiliar both in the day and night, the sound of the dog make owner and neighbor beware immediately when have the problem in time and not only the protection of human, the dog can barking beast chases as well as snakes, etc. Second, toy technology created to replace the real dog but it with a limited system, non-diversified, touch unrealistic. Unlike dogs, that can communicate, and how they make you feel like a real intelligent, honest, a playful of dog, etc. Which people who pet the dog can help the mind of the people as well. Finally, the use of technology of communication in the loneliness of human Which may not be available 24 hours a day, which the world may addicting on-line media to consume too much ,so make the people not a reality and sick if not relax enough. But dogs can also become friends with sincerity and do not impair the health of the rest.

20 http://www.thaihomealarm.com/article/%E0%B9%80%E0%B8%AB%E0%B8%A5%E0%B9%87%E0%B8%81%E0%B8%94%E0%B8%B1%E0%B8%94-vs-%E0%B8%AA%E0%B8%B8%E0%B8%99%E0%B8%B1%E0%B8%82-vs-%E0%B8%81%E0%B8%A5%E0%B9%89%E0%B8%AD%E0%B8%87%E0%B8%A7%E0%B8%87%E0%B8%88%E0%B8%A3%E0%B8%9B%E0%B8%B4%E0%B8%94-vs-%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8D%E0%B8%B2%E0%B8%93%E0%B8%81%E0%B8%B1%E0%B8%99%E0%B8%82%E0%B9%82%E0%B8%A1%E0%B8%A2

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Economic Factor:

First of all, the primary factor affecting the price of product is based on the law of demand. There is an inverse, or negative, relationship because price and demand, or the amounts of product consumers are willing to purchase. Consumers generally want to buy more of a product when the price is low and less when it is high.

The second is elasticity of demand that refers to how sensitive consumers are to the price of a specific product. Products with high elasticity are those in which a slight increase in price will lead to consumers demanding less, or less revenue generated for the product. A product may be highly elastic if there are various substitutes for it, if it is a luxury good or if it is a product or service that consumes a large portion of the consumers' income. Very inelastic goods tend to be items that are seen as necessities. A change in price is likely to have no, or very little, change in the quantity demanded. An example of this would be gasoline: Since it is required to fuel your car in the short term, there is likely to be little change of quantity demanded based on a price fluctuation.

Moreover, the type of market that the product or service is being sold in affects pricing decisions, for example, in a perfect competition there are many buyers and sellers of a standardized product, so firms in this market are described as "price takers," which means they cannot individually influence control over the price. If they desire to sell the product, they must adhere to the market price. At the opposite end of the spectrum is an oligopolistic market, where there are a small number of firms dominating one market. Since one firm is a substitute for another in this type of market, consumers are very sensitive to price and will quickly switch to another firm for the best price.

In Addition, during a recession prices tend to be lower as consumers are spending less and demanding lower prices. After merchandise has been languishing on the aisles or in the store for so long that it becomes a liability to the firm, the store slashes prices in order to move older inventory. This is particularly true in the start of a recession when manufacturers and retailers are projecting their sales on an assumption they will be operating in a stable market. As evidence of the recession mounts, prices must be lowered in order to move this merchandise and reduce the loss.

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Competition Analysis (3C Analysis)

Competitor Analysis

About the analysis of competitors, we will show a comparison about competitors that are assembled on the pet business situation in Chiang Rai. However, since the establishment of that is most of it is clinic, so can less competition. And competitors who that have complete business it very less in Chiang Rai. There are only a few of which are reflected in the establishment of our line of business. And this list below can show of name of shop in Chiang Rai

From a random survey of dog service

In Chiang Rai 30 November – 2 December and 4 December 2012

By Call & Drive

0 = No service, 1 =Have little service, 2 = Have service

Place of Dog service Food & Equipment

Grooming Sell Puppy Training Treatment Day Care

A. Muang 0 1 2 0 1 2 0 1 2 0 1 2 0 1 2 0 1 2

1. Rimkok Veterinary House:

2.Sahamit Pet Hospital

3.Pet Hospital

4.Ban Sud San Rak

5. Plant doctor / Veterinarian.

6. Jum Nong Veterinarian.

7. Veterinary house.

8. Raj Cha Yo Tha Veterinary houses.

9.Ta-sud veterinarians

10.Chaing Rai Rajabhat Pet Hospital

11.Dog Doo Dee Clinic located near Mae Fah Luang University

12. Ban jaow toob

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Address From a random survey of dog service in Chiang Rai

1. Rimkok Veterinary House: 89/1 Rimkok, Muang, Chiang Rai 57000 Tel: 08-1884-3637

2. Sahamit Pet Hospital: 109/4-5 Sahamit Road, Robwieng, Muang, Chiang Rai 57000 Tel: 0-5371-6840 3. Pet Hospital: 20/3 Sankong Luang Road, Robwieng, Muang, Chiang Rai 57000 Tel: 0-5375-6838 4. Ban Sud San Rak Store: 140/5 Super Highway Road, Robwieng, Muang, Chiang Rai 57000 Tel: 0-5374-6468 5. Plant Doctor Veterinarian Store: 93/6 Prasopsuk Road, Robwieng, Muang, Chiang Rai 57000 Tel: 08-9846-5564 6. Jum Nong Veterinarian: 20/5 Nong Bua Road, Robwieng, Muang, Chiang Rai 57000 Tel: 0-5374-2375 7. Veterinary House: 407 Soi 12 Sankong Luang Road, Robwieng, Muang, Chiang Rai 57000 Tel: 08-1602-1052

8. Raj Cha Yo Tha Veterinary House: 88/5 Raj Cha Yo Tha Road, Robwieng, Muang, Chiang Rai 57000 Tel: 0-5374-4466

9. Ta-sud veterinarians: 115 M. 3 Phaholyothin Road, Muang, Chiang Rai, 57000

10. Chaing Rai Cha Pat Pet Hospital: 80 M. 9 Paholyothin, T.Ban Du, A. Muang ,Chiang Rai 57100

11. Dog Doo Dee Clinic: M.2 Baan-san-ton-kok, T. Ta-Sud A. Muang, Chiang Rai Tel: 085 838 3845 12. Ban jaow toob: Sankong Luang Road, Robwieng, Muang, Chiang Rai 57000 Tel: 089-7592176

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The survey found that the property will mainly focus on the treatment of animals, rather than by a percentage of 70 percent and sales of the dog equipment & dog food is 10 percent, grooming is 10 percent and day care is 10 percent of the business and 5 percent of sell puppy and could not find anywhere that have training dogs in the business.

Therefore, T-Cup Dog Center is the first in Chiang Rai province gathered services for the dog in one place, so that it convenient to choose the service and featured the ability to meet the needs of our customers use the service satisfactorily with the best service.

Location of compentitor :

Sahamit Pet Hospital: 109/4-5 Sahamit road,T. Robwieng, A.Muang, Chiang Rai. Tel: 0-5371-6840. Advantages: 1. Located near to downtown.

Disadvantages: 1. Crowded, close to the community. 2. No place to parking. 3. Far from suburb.

010203040506070

Dog Treatment

Food & Equiment

Grooming Day care Sell puppy Training

PERC

ENT

Tpye of service

The survey of dog service in Chiang Rai 2012

119

Jamnong Veterinary: 20/5 Nong Bua road, T. Robwieng A. Muang, Chiang Rai

Tel: 053-742375

Advantages: 1. Located near to downtown.

Disadvantages: 1. Crowded, close to the community. 2. No place to parking. 3. Smaller 4. Dirty 5. Have Fetid 6. Locate a store difficult for people outside the area

Dog Do Dee: M.2 Baan-san-ton-kok, T. Ta-Sud A. Muang, Chiang Rai Tel: 085 838 3845 Advantages: 1. Located near to Mae Fah Luang University

Disadvantages: 1. No place to parking. 2. Smaller 4. Dirty 5. Have Fetid 6. Far from town 7. Limited of product

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Animal Hospital (Dr.ar-non): Rd. San Khong Luang T. Robweang A. Muang Chiang Rai

Advantages: 1. Big stores. . 2. Have two stores. 3. Open 24 hours. Disadvantages: 1. Shop has impurities. . 2. No parking for customer. 3. Internal food store has a foul odor. 4. Employees do not welcome to customer 5. Locate a store difficult for people outside the area

Chiang Rai food pet: Rd. prasopsuk T. Robweang A. Muang Chiang Rai Advantages: 1. Big stores. 2. Have many animal foods for select. Disadvantages: 1. Locate a store difficult for people outside the area. 2. Employee is working not a system. 3. Employees do not welcoming customers. 4. The stores don't clean. 5. Have dog foods but not have accessories for dogs.

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Rd. San Khong Noi T. Robweang A. Muang Chiang Rai Advantages: 1. for customers that need dog food low grade. Disadvantages: 1. Not have store name. 2. Not have reliable. 3. No parking for customer. 4. Small stores. 5. Locate a store difficult for people outside the area. 6. Dog food is low grade. 7. Have little dog foods for decision to buy.

Rd. Sanambin T. Robweang A. Muang Chiang Rai Advantages: 1. Have many dog foods for select. Disadvantages: 1. Not have store name. 2. Not have reliable. 3. Locate a store difficult for people outside the area. 4. No parking for customer. 5. Have many product but small stores cause not easy to buy product.

122

Rd. prasopsuk T. Robweang A. Muang Chiang Rai Advantages: 1. Big stores. 2. Have many animal foods for select. Disadvantages 1. Not have store name. 2. Not have reliable. 3. Locate a store difficult for people outside the area. 4. No parking for customer. 5. Have dog foods but not have accessories for dogs.

Conclusion disadvantages of the location of competitors.

Concluded that most competitors will be disadvantages for Location or taking care of the store show that, which is about 35% there is no parking available. A Minor smells and clean accounted for 15% so make the customers don't want to come in and credible. The theme of the service that not have a good relationship with customers is 12%, the product is limited and does not come Tarragona base is 8%, the sign of shop that not have installed can cause hand confused and with the place too small and crowded, so it is not easy to buy and use the service.

35

5

12

15

5

8

15

5

No Parking

No Store name

No Relation

Dirty

Smaller

Limited

Fetid

Far

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Customer Analysis. 5% 20% 25% 50%

Segmentation

-Age - Income

- Popularity, Mental values. -Fashion Trend

Dog Lover

Working Age

25-59 years

15,000-35,000 Baht

New Generation

12-17 years

≤ 5,000Baht

Student & Teen

18-24 years

6,000-10,000Baht

Family Member

25 years up

40,000 Baht up

Target market

Main goal Secondary goal

Family Group is main target market at customers because this customer group are able to complete the dog cause of they have more time to take care and look after dog Some family add the dog for member in the family same them baby or for security.

The revenue collection for a long time and the revenue have more in number of family, so the power to purchase the goods and use our services are most.

Working age & Student groups because both groups are fed by trend or wanted a dog for a friend.

Have care less.

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The popularity of dogs in Thailand

The public opinion shows that 2154 percent of one family house have dogs 1 -14 dogs per household that average about 2-3 per household because them think it very important to pet the dogs for prevent theft or pet for lonely ,no have son and them like the dogs. Another 46 percent do not have a dog now. But mostly, they have been pet the dog before but can't pet it now because of affect of economic deflation and have a lot of cost, then the conclusion are Thailand people like to pet the dogs. In particular, customers are in family member. The strategy that we analysis customers in big group of customers in Chiang Rai are in the majority, we split into three groups, namely: 1. Would a customer already beloved dog and have their pet dog, then the second, among students who already have a dog or groups who are interested in a T - Cup dog. The popular is with small dog because of the compact design. The last group we will target people who have free time and need a friend for live it our. Whether young both of women and men who still work or the elderly who have spare time and want to have a dog as a playmate. Also, the price of the dog or service and equipment isn't very expensive, according to the idea. "Thailand Pet Economy Will Popular." Tansetthakirt. N.p., 1-4 Apr. 2012. Web. 5 Dec. They told: Trends in Thailand reopens about pets business, exposing the people in Thailand flock to have pets. Expected by can grew 20-25% market penetration billion and one of three countries in the Asia - Pacific region with the highest growth. Trends revealed in Thailand facing dog small breed.

The Chihuahua Pomeranian after finding cheaper than 50% "in the economy. Our pet dogs and cats grow up to 20-25%, but even in the presence of political issues but business in a bad economy is growing at 15%, it can be seen that the pet industry is growing well. Growth as "Thailand is one of three countries in the Asia - Pacific region with the highest average growth rate of 20-25%. For the growth of business in their pets expected growth rate of 15-20% due to Thailand to do and more animals. Especially in small breed dogs, which flows into it because it costs less transportation facilities. The species that are most popular include Chihuahua, Pomeranian the breed is most popular, and big size is Goldenrecever forums etc. 21 http://www.doctor.or.th/article/detail/5490

54

46

Family have dogs Family no have dog now but have been before

42

44

46

48

50

52

54

56

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The main market for pet food remained in the city have highest growth, followed by Thailand, which is the center of the region, in Mae Hong Son, Chiang Rai, Lampang, Lamphun to distribution etc.

The current behavior of the dog Thailand some changes especially in the high-income group purchasing power to look more like a dog. The breed of dog to be a sensitive culture method. Since food, medical care, even the life of a dog must have access to good equipment. The way we have been dealing with quality equipment and prepare them to respond to these customers in particular.

On the other side of our business, the customer is a business or consumer with

something tangible, not to lose money. In addition, it has been because the service is a product of sales experience and expertise in providing services to male clients. If the promotion is over, and also can make customer satisfaction, it would make a repeat purchase, and how to tell which is a low cost but highly effective. Competitive Analysis

In this competitive business marketing, we estimate in the business if, Opening shop in Chiang Rai it not have so much competitor or just 2-3 Shops Because In Chiang Rai didn’t have Famous shop and open complete services like our shop. So, we aim at few competitive but will race with other entrepreneur in more cost. Because we repeat quality and services to pet and own pet for gain the most of trustworthiness look like bring up in their home.

126

STP Analysis

Figure 1: Create by T- Cup Dogs Center.

Market Segment

The market segments of the group are divided into five service market.

1.1: 1 st Service: Grooming Salon create 45 % : Because the grooming we can service as often. Average two times a month for one dog and dog spa that is the first one in Chiang Rai. 1.2: 2 nd Service: Food and Accessory create 20 % : Because sales of food and equipment for dogs at least once a month 1-2 times a month.

1.3: 3 rd Service: Breeding and selling dogs create 15 % : Because the dog needs to be the time for sell due to it takes time to get pregnant, the breeders and for recuperate. 1.4: 4 th Service: Dogs Hotel create 15 % : Because depends on the season and necessity of the customers to access the service. 1.5: 5 th Service: Dogs Training create 5 % : Because depends on the satisfaction of the customers to take the dog to training or contest. Which course is going to take quite a long time about. 2-3 months of training.

Grooming Salon create45%

Food and Accessory create

20%

Breeding and Selling dogs

create15%

Dogs Hotel create15%

Dogs Training create5%

Market Segment of T-Cup Dog Center

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Market Target We have analyzed the behavior of the various variables that can be set at two main target groups.

1. The main customers, is a group of men and women aged 20-34 years and among single women aged 50-65, married, like a dog with a curly outer part wool and a soft solid, long endless and need to comb wool and cut wool once a month 2-3 times a month. 2. Domestic groups are the main customers, is a group of men and women aged 20-34 years and among single women aged 50-65, married, like a dog the outer plush wool, straight down in a short side. And stretching the skin, long wool is endless and need to be combed wool and bathed 1-2 times a month. Analysis of the variables inside customer behavior is present in humans; we are increasingly popular pets, especially dogs. The most popular one because of its shape is elegant and courtly character to separate species. Moreover, in the role of the owner of dog increase in terms of nutrition and health and to inquiries from existing stores in Chiang Rai to find that there is a need for Grooming and bathing service and boarding service increases. Of such behavior, the restaurant can accommodate T-cup dog. Customer needs to pay more attention to health, then the beauty of the pets Inside of variable of psychology; we analyze that when the dog gets more attention. The role of the home guard can make do became part of the family pet. The lives of dog matters that affect to the psychological state of the party very much and some of the culture of life, well-being of pets can show pride of owner The final analysis, variables establishing unity Shop T-cup dog by creating a one-stop service to pets in order to create a convenient and save time and money to travel to use service. The demand for products and services in the same place, management and promotion in order to achieve maximum customer satisfaction.

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Positioning

= Sahamit Pet Hospital = Chaing Rai Cha Pat Pet Hospital

Positioning business we focus on wide choice and excellent service combined with the relationship. The wide choice all of food, equipment, grooming, spa for dog that have many type that you can choose which most comprehensive and the first in Chiang Rai in convenience, speed, quality, and reasonable price. T-cup dog center offers impressive services which we offers expert guidance in purchasing, service provides phone call remind customers when the time to inject a dogs ,Internet and water service for customers during service, car service for send-pick a dog at home. For ensure customer satisfaction, satisfaction to build brand loyalty and repeat purchase behavior in the end. Move upward extension in order to promote our shop for make the people know in one time, and make a difference to competitors because we are the first in Chiang Rai.

Wide Choice

High Relationship

Limited Choice

Low Relationship

T-cup dog center

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Figure Create by T-cup dog

Marketing Mix Strategy Five force model by Porter

1. Rivalry among Current Competitors: The pets industry is currently in the product life cycle in the Growth Stage. Figure Create by T – cup dog Because of hotly competitive market with a high growth rate. By this reason, the companies and stores offering products and services related to animals increases. And provides a variety of marketing activities resulted in a number of animals and the importance of their animals significantly increased. From the competition between the same businesses, from the source mentioned above, we do not see a problem in this competition because of surveyed pet shop in Chiang Rai. There are not many, but it's a small business and some stores only have dog breeders are sold as animal feed, but some stores has a grooming salon but nit boarding for dogs. The province of Chiang Rai is the city that has the low cost of living; no investors come to invest, compared to its competitors. The advantage of the integration of the business plan, and if the shop offers a full range of customers do not have to travel to many places to use service. 2. Bargaining Power of Suppliers: Bargain with the vendors for the equipment that we have a certain cost we not have problems, but it may be a problem in the bargain purchase I variants, mother, dog breeders to produce the first version to the reputation of the shop. And may be a group of who lovers dog to negotiate the price of animal feed in the event of a shortage.

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3. Bargaining Power of Customers: In the negotiations with potential customers, we have negotiated more customers. Whether it's the dog's price we have a selection of his association with the parent species. The service we expect that if we have a reputation for customer service that is unfinished, it is not. Refused to use the service since at least the people I would have the capacity to care for their animals and to enjoy the party as well. The service animal required because of the skills and the expertise to build relationships with customers, which is the main factor. On customer satisfaction was willing to pay the cost of the services and value-added services. 4. Threat of Substitute Products or Services: The threat of substitute products which are more in the type of services such as grooming and bathing. Customers might using products to the shower to clean animal itself. And if it cannot is substitute for the skill of the technician's expertise in aspects use of equipment knowledge and skills in the dog's body, including bringing furnishing of services to deployed, but once that is difficult to replace them. The threat, we can say 100% that it's a very low risk. Unlikely to be due mainly to the service delivery and the same problems that the threat of substitute products and services at the same time.

5. Threat of New Entrance: The entry of the new competitors was difficult. There are many kinds of animals, and each is linked to a stereotype. It may invest a certain high-yield first. And gradually began to invest in the further integration new entrants to the market. If we have built up a strong brand and is known as a very difficult customer and ears are threatened by new entrants. The results of the analysis of the competition in this industry, the opportunity to grow their business by responding to the needs of users and the quality of service and standards that are appropriate to make a difference for customers ensures that T-cup dog center in Chiang Rai is a pet shop that has been established and can be found in the minds of customers come to the inevitable.

131

Sale Forecast / Profit Estimation

Sale Forecast of Year 2013

Product and Service Per Month Code

Price Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec Total S M

Sale Volume

Clothing for dogs

T1-T2 550 580 4 5 3 3 3 3 3 3 2 3 3 3 4 3 3 3 3 3 4 4 5 4 5 5 84

T3-T8 300 330 8 5 8 4 3 3 2 3 3 2 3 3 3 3 3 2 4 3 4 3 5 5 5 8 95

T9-T19 350 380 5 8 7 5 6 6 4 4 5 5 4 4 3 3 4 4 5 1 2 4 8 8 5 8 118

Dog Collar

C1-C3 130 4 4 3 3 2 3 4 4 3 3 2 4 39

C4-C6 280 4 3 3 3 3 3 4 2 3 3 4 4 39

C7-C9 430 3 2 3 2 2 1 1 3 3 2 2 2 26

Leash

L1-L3 350 4 4 2 3 2 3 3 3 3 2 4 4 37

L4 820 2 2 3 3 2 2 2 1 2 3 3 4 29

L5 250 4 4 3 2 2 3 2 3 3 2 4 4 36

L6 550 2 2 2 3 3 3 3 3 2 3 3 2 31

Dogs Boots B1-B8 250 300

3 3 2 2 1 1 1 1 1 2 2 1 1 2 2 1 2 2 1 2 3 2 3 3 44

Dogs Bows W1-W12 130 150

4 4 3 2 3 3 3 2 3 3 2 2 2 3 2 1 2 3 4 3 4 2 4 4 68

Toy for Dog

Y1-Y3 120 5 2 3 3 2 3 2 3 3 2 5 5 38

Y4-Y7 180 5 1 2 3 3 2 3 3 3 2 3 4 34

Y8-Y9 280 5 5 4 3 2 2 1 2 2 3 2 6 37

Mattress

M1-M5 590 690 2 3 2 1 2 2 3 2 1 2 3 2 2 2 2 3 2 1 2 3 2 1 1 2 48

MM1-MM4

1290 2 1 1 2 2 2 2 2 2 1 1 2 3 2 1 1 1 2 3 1 1 1 1 3 40

Dog Cage CC1 450 550

1 2 2 4 2 2 4 2 2 2 2 2 2 3 3 2 1 2 2 2 1 1 2 1 49

Dog Food

SH1-SH2 259 569 5 4 5 6 5 4 4 5 5 7 5 5 5 5 6 7 5 3 4 5 6 6 5 7 124

SH3-PD5 217 565 5 6 6 6 7 7 5 6 6 7 6 7 5 6 8 4 5 6 7 5 4 5 7 4 140

SH6-SH7 279 669 6 5 3 7 7 7 7 7 7 6 5 6 7 7 7 4 4 3 3 6 6 7 4 6 137

LC1 1150 6 5 5 5 4 5 3 3 4 3 3 2 48

LC2 1490 3 3 4 3 3 2 2 3 4 4 4 4 39

L3 1590 5 5 4 4 3 5 5 4 4 5 5 3 52

L4 2350 4 4 3 3 4 3 4 4 3 3 3 5 43

132

PD1 155 8 6 5 4 6 7 5 5 6 7 7 7 73

PD2-PD3 155 595 6 6 8 4 5 3 4 3 4 5 5 7 6 3 6 4 4 4 5 6 6 6 3 8 121

PD4-PD6 240 599 7 7 8 4 4 6 6 7 7 8 8 4 6 6 7 8 6 6 8 8 7 7 5 6 156

Snake for Dog

SD1-SD12 19 5 6 4 5 6 4 4 5 5 3 4 5 56

SD13 35 5 4 4 3 3 3 4 4 3 3 4 4 44

SD14-SD18

35 5 3 4 4 5 3 3 3 2 1 5 2 40

Dog Shampoo

SH2,5,8 85 3 3 2 3 3 3 4 3 3 4 4 3 38

SH9 135 2 4 3 2 2 3 4 5 3 4 3 3 38

SH10 60 4 4 4 3 4 4 5 4 4 4 4 4 48

SH11-SH12

100 3 4 2 1 1 1 2 3 4 2 2 2 27

SH13 80 2 2 3 3 3 3 2 3 2 2 3 3 31

Perfume PF1-PF6 225

2 1 1 1 2 2 3 2 2 1 2 2 21

Dog Bowl

BD1 50 80 2 3 1 3 3 2 2 1 1 1 2 2 2 1 1 1 2 3 2 2 3 3 3 2 48

BD2 100 180 2 2 1 2 2 1 1 2 3 2 1 1 3 1 2 2 2 2 2 3 1 1 2 2 43

BD3 300 380 1 1 2 1 1 2 3 2 1 1 2 3 1 2 2 2 1 2 3 2 1 2 1 1 40

Dog for sell Chihuahua 25,000

1 1 1 3

Dog for sell Pomeranian 25,000

1 1 1 3

Dog for sell Yorkshire Terrier 25,000

1 1 1 3

Dog Train

Beginning 15,000 1 1 1 1 1 5

Advance 10,000 1 1 1 3

Dog Grooming 200

2 2 3 3 3 2 3 3 2 1 2 3 29

Dog day care 50

10 10 10 10 10 50

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Price Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec Total Percent S M Total volume

Clothing for dogs

T1-T2 550 580 5085 3390 3390 3390 2825 3390 3955 3390 3390 4520 5085 5650 47460 0.03551704 T3-T8 300 330 4095 3780 1890 1575 1575 1890 1890 1575 2205 2205 3150 4095 29925 0.022394594

T9-T19 350 380 4745 4380 4380 2920 3650 2920 2190 2920 2190 2190 5840 4745 43070 0.032231751

Dog Collar

C1-C3 130 520 520 390 390 260 390 520 520 390 390 260 520 5070 0.003794172 C4-C6 280 1120 840 840 840 840 840 1120 560 840 840 1120 1120 10920 0.008172062 C7-C9 430 1290 860 1290 860 860 430 430 1290 1290 860 860 860 11180 0.008366635

Leash

L1-L3 350 1400 1400 700 1050 700 1050 1050 1050 1050 700 1400 1400 12950 0.009691228 L4 820 1640 1640 2460 2460 1640 1640 1640 820 1640 2460 2460 3280 23780 0.017795938 L5 250 1000 1000 750 500 500 750 500 750 750 500 1000 1000 9000 0.006735216 L6 550 1100 1100 1100 1650 1650 1650 1650 1650 1100 1650 1650 1100 17050 0.012759493

Dogs Boots B1-B8 250 300 1650 1100 550 550 825 825 825 825 1100 825 1375 1650 12100 0.009055124

Dogs Bows W1-W12 130 150 1120 700 840 700 840 560 700 420 700 980 840 1120 9520 0.007124362

Toy for Dog

Y1-Y3 120 600 240 360 360 240 360 240 360 360 240 600 600 4560 0.00341251 Y4-Y7 180 900 180 360 540 540 360 540 540 540 360 540 720 6120 0.004579947 Y8-Y9 280 1400 1400 1120 840 560 560 280 560 560 840 560 1680 10360 0.007752982

Mattress

M1-M5 590 690 3200 1920 2560 3200 1920 3200 2560 3200 1920 3200 1920 1920 30720 0.022989538 MM1-MM4

1290 3870 3870 5160 5160 3870 3870 6450 2580 3870 5160 2580 5160 51600 0.03861524

Dog Cage CC1 450 550 1500 3000 2000 3000 2000 2000 2500 2500 1500 2000 1000 1500 24500 0.018334755

Dog Food

SH1-SH2 259 569 3726 4554 3726 3726 4968 4140 4140 5382 3312 3726 4968 4968 51336 0.038417673 SH3-PD5 217 565 4301 4692 5474 4301 5083 5083 4301 4692 4301 4692 3519 4301 54740 0.040965082 SH6-SH7 279 669 5214 4740 6636 6636 6162 5214 6636 5214 3318 4266 6162 4740 64938 0.04859683

LC1 1150 6900 5750 5750 5750 4600 5750 3450 3450 4600 3450 3450 2300 55200 0.041309326 LC2 1490 4470 4470 5960 4470 4470 2980 2980 4470 5960 5960 5960 5960 58110 0.043487046 L3 1590 7950 7950 6360 6360 4770 7950 7950 6360 6360 7950 7950 4770 82680 0.075621511 L4 2350 9400 9400 7050 7050 9400 7050 9400 9400 7050 7050 7050 11750 101050 0.075621511

PD1 155 1240 930 775 620 930 1085 775 775 930 1085 1085 1085 11315 0.008467663 PD2-PD3 155 595 4500 4500 3000 2625 3375 4500 3375 3750 3000 4125 4500 4125 45375 0.033956715 PD4-PD6 240 599 5873 5034 4195 5453.5 6292.5 5034 5034 6292.5 5034 6712 5873 4614.5 65442 0.048974002

Snake for Dog

SD1-SD12 19 95 114 76 95 114 76 76 95 95 57 76 95 1064 0.000796252 SD13 35 175 140 140 105 105 105 140 140 105 105 140 140 1540 0.00115247 SD14-SD18

35 175 105 140 140 175 105 105 105 70 35 175 70 1400 0.0010477

Dog Shampoo SH2,5,8 85 255 255 170 255 255 255 340 255 255 340 340 255 3230 0.002417194

134

SH9 135 270 540 405 270 270 405 540 675 405 540 405 405 5130 0.003839073 SH10 60 240 240 240 180 240 240 300 240 240 240 240 240 2880 0.002155269 SH11-SH12

100 300 400 200 100 100 100 200 300 400 200 200 200 2700 0.002020565

SH13 80 160 160 240 240 240 240 160 240 160 160 240 240 2480 0.001855926

Perfume PF1-PF6 225 450 225 225 225 450 450 675 450 450 225 450 450 4725 0.003535989

Dog Bowl

BD1 50 80 325 260 325 195 130 260 195 130 325 260 390 325 3120 0.002334875 BD2 100 180 560 420 420 420 700 280 560 560 560 700 280 560 6020 0.004505111 BD3 300 380 680 1020 1020 1700 680 1700 1020 1360 1020 1700 1020 680 13600 0.01017766

Dog for sell Chihuahua 25,000 25000 25000 25000 0 0 0 0 0 0 0 0 0 75000 0.056126802

Dog for sell Pomeranian 25,000 0 0 0 0 25000 25000 25000 0 0 0 0 0 75000 0.056126802

Dog for sell Yorkshire Terrier 25,000 0 0 0 0 0 0 0 0 25000 25000 25000 0 75000 0.056126802

Dog Train

Beginning 15,000 15000 0 0 15000 0 0 15000 0 0 15000 0 15000 75000 0.056126802 Advance 10,000 0 0 10000 0 0 0 0 10000 0 0 10000 0 30000 0.022450721

Dog Grooming 200 400 400 600 600 600 400 600 600 400 200 400 600 5800 0.004340473

Dog day care 50 500 500 0 0 500 0 0 0 0 0 500 500 2500 0.001870893

Total 134394 113119 118267 96502 104905 105087 121992 90446 98745 123698 122613 106494 1336260 100%

135




Sale Volume

Clothing for dogs

T1-T2 550 580 8 8 3 8 3 2 4 4 4 3 4 4 4 3 4 3 3 3 5 5 5 8 8 8 114

T3-T8 300 330 8 5 8 5 3 5 5 5 6 5 3 5 5 5 3 2 5 5 4 6 5 6 8 8 125

T9-T19 350 380 6 8 7 5 5 6 5 6 5 5 5 4 3 6 4 4 6 5 6 4 8 8 5 8 134

Dog Collar

C1-C3 130 7 7 5 5 5 6 7 5 5 6 7 5 70

C4-C6 280 6 6 6 5 4 6 6 6 7 6 7 7 72

C7-C9 430 5 5 6 5 5 5 5 6 6 6 8 8 70

Leash

L1-L3 350 6 6 7 7 7 8 8 5 5 5 5 4 73

L4 820 5 5 5 6 5 5 4 5 6 7 6 5 64

L5 250 6 6 5 5 5 7 7 5 6 6 7 6 71

L6 550 5 4 4 3 3 4 4 5 5 6 6 5 54


5 3 2 5 4 4 5 1 5 2 5 6 6 2 2 6 6 2 1 6 6 2 5 3 94


5 4 5 2 5 3 5 2 5 3 5 2 6 3 5 1 5 3 4 3 5 2 5 4 92

Toy for Dog

Y1-Y3 120 5 4 4 5 5 5 5 3 3 5 5 5 54

Y4-Y7 180 5 5 2 5 3 2 5 5 5 2 5 4 48

Y8-Y9 280 5 5 4 3 5 5 5 2 2 5 5 6 52

Mattress

M1-M5 590 690 5 3 5 1 5 5 3 2 5 5 5 2 2 5 5 5 5 4 2 5 5 5 5 6 100

MM1-MM4

1290

4 4 5 2 5 5 4 4 2 4 3 4 3 4 4 4 3 4 5 3 4 3 4 3 90


5 5 3 4 3 5 4 3 4 4 4 2 3 3 3 2 3 2 5 5 5 4 5 1 87

Dog Food

SH1-SH2 259 569 5 4 6 6 5 4 5 5 5 7 5 5 5 5 6 6 5 3 6 5 6 6 5 7 127

SH3-PD5 217 565 5 6 9 6 9 7 5 9 6 7 9 7 5 6 9 9 9 6 7 9 4 5 7 9 170

SH6-SH7 279 669 7 7 3 7 8 7 8 7 8 6 5 6 7 8 7 8 4 3 8 6 8 7 8 6 159

LC1 1150 8 7 8 8 8 7 9 8 8 9 8 9 97

LC2 1490 9 8 9 9 8 9 8 9 9 9 8 7 102

L3 1590 7 7 7 7 8 6 5 7 7 7 8 6 82

136

L4 2350 6 7 7 8 6 6 7 8 8 8 7 8 86

PD1 155 8 9 9 9 6 9 9 5 8 7 7 7 93

PD2-PD3 155 595 9 6 9 6 5 6 6 3 7 5 6 7 7 3 7 5 6 7 7 7 6 8 8 8 154

PD4-PD6 240 599 7 7 8 5 9 7 7 9 7 8 8 6 9 6 9 8 9 9 9 8 9 7 9 6 186

Snake for Dog

SD1-SD12

19

10 8 8 7 7 7 5 8 8 7 8 8 91 SD13 35

8 6 7 7 8 7 6 7 7 7 8 9 87 SD14-SD18

35

7 7 6 7 5 6 7 6 6 7 8 9 81

Dog Shampoo

SH2,5,8 85 7 6 6 8 7 6 6 5 5 7 7 9 79

SH9 135 8 8 6 7 6 5 6 7 8 8 5 7 81

SH10 60 6 7 8 7 7 7 6 5 6 8 8 8 83

SH11-SH12

100

6 7 8 8 6 6 8 8 7 7 6 8 85 SH13 80

6 8 7 6 5 6 7 8 6 7 7 6 79

Perfume PF1-PF6 225

7 5 6 8 7 6 5 5 6 7 8 7 77

Dog Bowl

BD1 50 80 5 5 5 3 5 5 2 5 4 4 4 2 4 5 4 2 4 3 5 2 5 3 4 2 92

BD2 100 180 2 4 4 2 2 4 5 2 3 2 5 2 3 5 2 5 5 2 4 3 2 4 4 2 78

BD3 300 380 2 3 2 3 3 2 3 2 2 4 2 3 2 4 2 2 4 2 3 2 4 2 4 3 65


1 1 1 1 4


1 1 1 1 4 Dog for sell Yorkshire Terrier

25,000 1 1 1 1 4

Dog Train

Beginning 15,000 2 2 2 2 1 9

Advance 10,000 2 2 2 6

Dog Grooming 200

4 4 3 3 3 4 3 3 4 4 2 4 41

Dog day care 50

10 15 15 15 5 10 15 85

137



Clothing for dogs

T1-T2 550 580 9040 6215 2825 4520 3955 4520 3955 3955 3390 5650 7345 9040 64410 0.029559499 T3-T8 300 330 4095 4095 2520 3150 3465 2520 3150 1575 3150 3150 3465 5040 39375 0.018070257

T9-T19 350 380 5110 4380 4015 4015 3650 3285 3285 2920 4015 3650 5840 4745 48910 0.022446128

Dog Collar

C1-C3 130 910 910 650 650 650 780 910 650 650 780 910 650 9100 0.004176237 C4-C6 280 1680 1680 1680 1400 1120 1680 1680 1680 1960 1680 1960 1960 20160 0.009251972 C7-C9 430 2150 2150 2580 2150 2150 2150 2150 2580 2580 2580 3440 3440 30100 0.013813708

Leash

L1-L3 350 2100 2100 2450 2450 2450 2800 2800 1750 1750 1750 1750 1400 25550 0.011725589 L4 820 4100 4100 4100 4920 4100 4100 3280 4100 4920 5740 4920 4100 52480 0.024084498 L5 250 1500 1500 1250 1250 1250 1750 1750 1250 1500 1500 1750 1500 17750 0.008145957 L6 550 2750 2200 2200 1650 1650 2200 2200 2750 2750 3300 3300 2750 29700 0.013630137

Dogs Boots B1-B8 250 300 2200 1925 2200 1650 1925 3025 2200 2200 2200 1925 2200 2200 25850 0.011863267

Dogs Bows W1-W12 130 150 1260 980 1120 980 1120 980 1260 840 1120 980 980 1260 12880 0.005910982

Toy for Dog

Y1-Y3 120 600 480 480 600 600 600 600 360 360 600 600 600 6480 0.002973848 Y4-Y7 180 900 900 360 900 540 360 900 900 900 360 900 720 8640 0.003965131 Y8-Y9 280 1400 1400 1120 840 1400 1400 1400 560 560 1400 1400 1680 14560 0.00668198

Mattress

M1-M5 590 690 5120 3840 6400 3200 6400 4480 4480 6400 5760 4480 6400 7040 64000 0.029371339 MM1-MM4

1290 10320 9030 12900 10320 7740 9030 9030 10320 9030 10320 9030 9030 116100 0.053281444

Dog Cage CC1 450 550 5000 3500 4000 3500 4000 3000 3000 2500 2500 5000 4500 3000 43500 0.019963332

Dog Food

SH1-SH2 259 569 3726 4968 3726 4140 4968 4140 4140 4968 3312 4554 4968 4968 52578 0.024129473 SH3-PD5 217 565 4301 5865 6256 5474 5083 6256 4301 7038 5865 6256 3519 6256 66470 0.030504889 SH6-SH7 279 669 6636 4740 7110 7110 6636 5214 7110 7110 3318 6636 7110 6636 75366 0.034587505

LC1 1150 9200 8050 9200 9200 9200 8050 10350 9200 9200 10350 9200 10350 111550 0.051193325 LC2 1490 13410 11920 13410 13410 11920 13410 11920 13410 13410 13410 11920 10430 151980 0.069747751 L3 1590 11130 11130 11130 11130 12720 9540 7950 11130 11130 11130 12720 9540 130380 0.059834924 L4 2350 14100 16450 16450 18800 14100 14100 16450 18800 18800 18800 16450 18800 202100 0.09274918

PD1 155 1240 1395 1395 1395 930 1395 1395 775 1240 1085 1085 1085 14415 0.006615435 PD2-PD3 155 595 5625 5625 4125 3375 4500 4875 3750 4500 4875 5250 5250 6000 57750 0.026503044 PD4-PD6 240 599 5873 5453.5 6712 6712 6292.5 5873 6292.5 7131.5 7551 7131.5 6712 6292.5 78027 0.03580871

Snake for Dog

SD1-SD12 19 190 152 152 133 133 133 95 152 152 133 152 152 1729 0.000793485 SD13 35 280 210 245 245 280 245 210 245 245 245 280 315 3045 0.001397433 SD14-SD18

35 245 245 210 245 175 210 245 210 210 245 280 315 2835 0.001301059

Dog Shampoo SH2,5,8 85 595 510 510 680 595 510 510 425 425 595 595 765 6715 0.003081696

138

SH9 135 1080 1080 810 945 810 675 810 945 1080 1080 675 945 10935 0.005018369 SH10 60 360 420 480 420 420 420 360 300 360 480 480 480 4980 0.002285457 SH11-SH12

100 600 700 800 800 600 600 800 800 700 700 600 800 8500 0.003900881

SH13 80 480 640 560 480 400 480 560 640 480 560 560 480 6320 0.00290042

Perfume PF1-PF6 225 1575 1125 1350 1800 1575 1350 1125 1125 1350 1575 1800 1575 17325 0.007950913

Dog Bowl

BD1 50 80 650 520 650 455 520 390 585 390 455 455 520 390 5980 0.002744384 BD2 100 180 840 840 840 980 700 980 1120 980 980 980 840 840 10920 0.005011485 BD3 300 380 1700 1700 1700 1700 2040 1700 2040 1360 2040 1700 2040 2380 22100 0.01014229




Dog Train


Dog Grooming 200 800 800 600 600 600 800 600 600 800 800 400 800 8200 0.003763203

Dog day care 50 500 0 750 750 750 0 0 0 0 250 500 750 4250 0.00195044

Total 200371 160923.5 187021 194124 159112.5 155006 185748.5 184524.5 162073 204245.5 194346 191499.5 2178995 100%

139




Sale Volume

Clothing for dogs

T1-T2 550 580 14 9 13 8 14 8 8 8 8 13 12 8 9 12 12 8 9 9 8 13 14 8 15 8 248

T3-T8 300 330 8 15 8 15 9 12 9 12 9 9 9 5 9 14 13 7 7 7 14 8 8 11 12 8 238

T9-T19 350 380 14 8 7 13 12 8 10 8 14 8 8 8 11 8 11 10 13 14 12 9 9 8 9 10 242

Dog Collar

C1-C3 130 10 7 10 8 8 8 7 10 10 9 9 9 105

C4-C6 280 8 8 9 10 7 7 9 9 10 10 8 7 102

C7-C9 430 8 8 9 10 8 8 8 9 10 8 8 8 102

Leash

L1-L3 350 9 9 7 7 7 10 8 10 8 8 8 9 100

L4 820 10 10 9 9 8 8 7 7 9 8 9 10 104

L5 250 9 9 7 7 8 8 7 10 10 10 8 9 102

L6 550 8 8 8 8 9 9 9 8 8 9 9 10 103


8 8 8 7 8 9 9 6 8 9 9 8 9 8 8 9 9 9 9 8 9 9 9 8 201


9 9 9 7 7 7 8 8 5 6 7 8 8 8 6 8 8 7 8 9 8 8 8 9 185

Toy for Dog

Y1-Y3 120 10 8 8 10 10 10 10 7 7 10 10 10 110

Y4-Y7 180 10 10 6 6 6 7 10 10 10 6 6 8 95

Y8-Y9 280 8 8 9 9 8 10 10 8 8 10 10 10 108

Mattress

M1-M5 590 690 8 9 9 9 9 8 8 8 9 9 7 8 8 6 7 8 8 8 8 9 9 8 8 7 195

MM1-MM4

1290 8 8 8 8 9 7 7 7 8 6 8 7 9 7 7 8 8 7 7 7 8 9 9 6 183


10 10 8 8 9 9 9 9 8 8 8 7 7 8 9 8 6 7 6 8 8 8 9 8 195

Dog Food

SH1-SH2 259 569 10 10 8 8 8 9 9 9 8 8 7 7 8 8 9 9 9 8 9 10 10 9 9 8 207

SH3-PD5 217 565 9 9 9 10 9 9 9 9 10 7 8 7 9 10 9 9 9 8 8 9 8 8 7 9 208

SH6-SH7 279 669 7 9 8 7 8 9 8 7 8 10 10 8 7 8 8 8 8 10 8 10 8 7 8 10 199

LC1 1150 10 11 9 14 9 10 9 10 8 9 14 13 126

LC2 1490 14 10 9 15 11 15 8 9 9 9 15 15 139

L3 1590 9 9 9 10 10 9 9 7 9 15 15 15 126

L4 2350 9 10 9 11 8 15 8 9 9 13 13 10 124

PD1 155 10 15 9 9 10 9 9 15 8 13 9 14 130

140

PD2-PD3 155 595 10 8 9 9 9 9 8 10 7 9 9 10 7 9 7 9 14 7 15 8 9 9 9 8 218

PD4-PD6 240 599 9 13 10 7 9 9 12 9 9 8 15 7 9 9 9 9 9 10 9 14 9 10 10 9 233

Snake for Dog

SD1-SD12 19 16 18 13 13 15 9 9 13 9 10 11 15 151

SD13 35 10 14 9 9 8 9 9 8 8 10 10 15 119

SD14-SD18

35 15 9 9 9 10 15 13 10 9 9 9 15 132

Dog Shampoo

SH2,5,8 85 16 12 15 10 9 9 10 12 15 9 9 15 141

SH9 135 12 15 9 9 10 13 9 9 9 9 14 12 130

SH10 60 9 12 9 10 10 15 15 10 14 15 12 12 143

SH11-SH12

100 13 10 15 9 9 9 10 12 10 13 13 15 138

SH13 80 10 10 8 8 8 9 9 8 7 8 15 10 110

Perfume PF1-PF6 225

13 13 9 9 7 7 9 9 8 9 12 15 120

Dog Bowl

BD1 50 80 10 10 10 10 15 9 9 9 8 8 8 9 10 9 9 9 9 9 10 8 10 13 13 13 237

BD2 100 180 12 14 9 12 9 14 15 8 9 9 9 9 9 9 8 8 8 9 13 14 10 9 12 12 250

BD3 300 380 10 13 12 13 8 8 8 8 8 8 7 7 7 8 9 10 10 9 9 9 8 8 15 9 221


2 2 2 6


2 2 2 6


2 2 2 6

Dog Train

Beginning 15,000 1 1 2 1 2 1 2 1 11

Advance 10,000 1 2 1 2 2 8

Dog Grooming 200

20 25 18 15 20 15 20 14 14 20 15 20 216

Dog day care 50

30 30 10 10 10 10 15 115

141



Clothing for dogs

T1-T2 550 580 12995 11865 12430 9040 11865 11300 11865 11300 10170 11865 12430 12995 140120 0.041678782 T3-T8 300 330 7245 7245 6615 6615 5670 4410 7245 6300 4410 6930 5985 6300 74970 0.022299873 T9-T19 350 380 8030 7300 7300 6570 8030 5840 6935 7665 9855 7665 6205 6935 88330 0.026273814

Dog Collar

C1-C3 130 1300 910 1300 1040 1040 1040 910 1300 1300 1170 1170 1170 13650 0.004060201 C4-C6 280 2240 2240 2520 2800 1960 1960 2520 2520 2800 2800 2240 1960 28560 0.00849519 C7-C9 430 3440 3440 3870 4300 3440 3440 3440 3870 4300 3440 3440 3440 43860 0.013046184

Leash

L1-L3 350 3150 3150 2450 2450 2450 3500 2800 3500 2800 2800 2800 3150 35000 0.010410772 L4 820 8200 8200 7380 7380 6560 6560 5740 5740 7380 6560 7380 8200 85280 0.025366589 L5 250 2250 2250 1750 1750 2000 2000 1750 2500 2500 2500 2000 2250 25500 0.007584991 L6 550 4400 4400 4400 4400 4950 4950 4950 4400 4400 4950 4950 5500 56650 0.016850578

Dogs Boots B1-B8 250 300 4400 4125 4675 4125 4675 4675 4675 4675 4950 2475 2475 2475 48400 0.01439661

Dogs Bows W1-W12 130 150 2520 2240 1960 2240 1540 2100 2240 1960 2100 1120 1120 1120 22260 0.006621251

Toy for Dog

Y1-Y3 120 1200 960 960 1200 1200 1200 1200 840 840 1200 1200 1200 13200 0.003926348 Y4-Y7 180 1800 1800 1080 1080 1080 1260 1800 1800 1800 1080 1080 1440 17100 0.005086406 Y8-Y9 280 2240 2240 2520 2520 2240 2800 2800 2240 2240 2800 2800 2800 30240 0.008994907

Mattress

M1-M5 590 690 10880 11520 10880 10240 11520 9600 8960 9600 10240 5120 5760 5120 109440 0.032552996 MM1-MM4

1290 20640 20640 20640 18060 18060 19350 20640 19350 19350 9030 10320 11610 207690 0.06177752

Dog Cage CC1 450 550 10000 8000 9000 9000 8000 7500 7500 8500 6500 3000 4000 4500 85500 0.025432028

Dog Food

SH1-SH2 259 569 8280 6624 7038 7452 6624 5796 6624 7452 7038 3726 4140 3726 74520 0.022166021 SH3-PD5 217 565 7038 7429 7038 7038 6647 5865 7429 7038 6647 3128 3128 2737 71162 0.021167181 SH6-SH7 279 669 7584 7110 8058 7110 8532 8532 7110 7584 8532 3792 3792 3792 81528 0.024250555

LC1 1150 11500 12650 10350 16100 10350 11500 10350 11500 9200 10350 16100 14950 144900 0.043100596 LC2 1490 20860 14900 13410 22350 16390 22350 11920 13410 13410 13410 22350 22350 207110 0.061604999 L3 1590 14310 14310 14310 15900 15900 14310 14310 11130 14310 23850 23850 23850 200340 0.059591258 L4 2350 21150 23500 21150 25850 18800 35250 18800 21150 21150 30550 30550 23500 291400 0.086677112

PD1 155 1550 2325 1395 1395 1550 1395 1395 2325 1240 2015 1395 2170 20150 0.00599363 PD2-PD3 155 595 6750 6750 6750 6750 5625 7125 6000 6000 7875 8625 6750 6375 81375 0.024205045 PD4-PD6 240 599 9229 7131.5 7551 8809.5 7131.5 9229 7551 7551 7970.5 9648.5 7970.5 7970.5 97743.5 0.029073865

Snake for Dog

SD1-SD12 19 304 342 247 247 285 171 171 247 171 190 209 285 2869 0.000853386 SD13 35 350 490 315 315 280 315 315 280 280 350 350 525 4165 0.001238882 SD14-SD18

35 525 315 315 315 350 525 455 350 315 315 315 525 4620 0.001374222

Dog Shampoo SH2,5,8 85 1360 1020 1275 850 765 765 850 1020 1275 765 765 1275 11985 0.003564946

142

SH9 135 1620 2025 1215 1215 1350 1755 1215 1215 1215 1215 1890 1620 17550 0.005220258 SH10 60 540 720 540 600 600 900 900 600 840 900 720 720 8580 0.002552126 SH11-SH12

100 1300 1000 1500 900 900 900 1000 1200 1000 1300 1300 1500 13800 0.004104819

SH13 80 800 800 640 640 640 720 720 640 560 640 1200 800 8800 0.002617566

Perfume PF1-PF6 225 2925 2925 2025 2025 1575 1575 2025 2025 1800 2025 2700 3375 27000 0.008031167

Dog Bowl

BD1 50 80 1300 1300 1560 1170 1040 1105 1235 1170 1170 1170 1495 1690 15405 0.004582227 BD2 100 180 3640 2940 3220 280 2520 2520 2520 2240 2380 3780 2660 3360 32060 0.009536267 BD3 300 380 7820 8500 5440 5440 5440 4760 5100 6460 6460 6120 5440 8160 75140 0.02235044




Dog Train


Dog Grooming 200 4000 5000 3600 3000 4000 3000 4000 2800 2800 4000 3000 4000 43200 0.012849867

Dog day care 50 1500 1500 0 500 500 0 0 0 0 500 500 750 5750 0.001710341

Total 318165 299131.5 290672 261062 274074.5 298848 289965 233447 280574 288869.5 289925 237170.5 3361903 100%

143



Price Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec Total S M Sale Volume

Clothing for dogs

T1-T2 550 580 25 28 28 28 22 28 28 28 25 22 22 25 25 25 28 28 25 22 24 23 25 25 23 23 605 T3-T8 300 330 28 25 28 28 20 22 29 24 25 25 20 25 29 24 23 26 25 25 22 22 20 20 23 25 583 T9-T19 350 380 24 25 20 23 25 22 25 26 24 20 20 22 22 26 28 20 24 24 22 22 20 24 25 22 555

Dog Collar

C1-C3 130 19 18 15 17 18 18 17 15 18 19 20 20 214 C4-C6 280 17 18 16 15 18 17 19 19 15 15 18 17 204 C7-C9 430 18 20 15 16 17 17 18 15 16 18 18 18 206

Leash

L1-L3 350 15 15 17 17 15 15 18 15 15 15 15 15 187 L4 820 15 10 15 19 15 18 17 17 19 15 15 18 193 L5 250 13 15 17 15 18 18 15 14 15 15 13 18 186 L6 550 15 18 15 18 15 18 15 18 18 19 18 17 204

Dogs Boots B1-B8 250 300 15 17 17 17 18 19 19 16 18 19 19 18 19 18 18 19 19 19 19 18 19 19 19 18 436

Dogs Bows W1-W12 130 150 19 19 19 17 17 17 18 18 18 16 17 18 18 18 17 17 17 17 18 18 18 18 18 19 426

Toy for Dog

Y1-Y3 120 18 18 18 19 15 15 18 18 18 18 18 18 211 Y4-Y7 180 15 14 16 16 16 17 14 15 15 16 16 18 188 Y8-Y9 280 15 18 19 19 18 15 15 15 18 15 18 19 204

Mattress

M1-M5 590 690 18 19 19 19 19 19 18 18 19 19 17 18 18 16 17 18 18 18 18 19 19 18 18 17 436 MM1-MM4

1290 18 18 18 18 18 17 17 17 18 16 18 17 19 17 17 18 18 17 17 17 18 19 19 16 422

Dog Cage CC1 450 550 15 15 18 18 19 19 19 19 18 18 18 17 17 18 19 18 16 17 16 18 18 18 19 18 425

Dog Food

SH1-SH2 259 569 18 18 18 18 18 19 19 19 18 18 17 17 18 18 19 19 19 18 19 19 15 18 18 18 435 SH3-PD5 217 565 16 19 19 15 19 19 16 17 13 16 15 17 19 11 19 19 19 18 18 19 18 18 17 19 415 SH6-SH7 279 669 18 19 18 17 18 19 18 17 18 15 15 18 17 18 18 18 18 15 18 18 18 18 18 19 423

LC1 1150 22 16 20 18 20 22 18 20 18 20 22 20 236 LC2 1490 24 22 20 19 19 20 18 19 19 19 19 24 242 L3 1590 19 19 19 22 22 19 19 17 19 19 19 20 233 L4 2350 24 22 18 18 18 19 18 19 19 20 23 20 238

PD1 155 20 25 20 19 24 19 22 22 18 19 20 24 252 PD2-PD3 155 595 18 18 19 19 19 19 18 15 17 19 19 15 17 19 17 19 14 17 15 18 19 19 19 18 426 PD4-PD6 240 599 19 17 17 17 19 19 17 19 19 18 15 17 19 19 19 19 19 15 19 17 19 16 15 19 428

Snake for Dog

SD1-SD12 19 20 22 23 26 27 28 29 23 29 27 25 28 307 SD13 35 25 18 19 22 18 19 19 18 18 20 25 25 246 SD14-SD18

35 27 30 30 30 28 25 23 30 19 19 25 25 311

Dog Shampoo

SH2,5,8 85 26 25 28 30 28 28 22 28 25 28 28 28 324 SH9 135 26 28 30 30 28 26 30 30 28 28 24 28 336

SH10 60 22 22 25 18 18 18 18 25 24 25 22 25 262 SH11-SH12

100 28 27 25 28 28 19 22 26 20 23 23 25 294

144

SH13 80 22 22 25 28 28 29 29 28 27 28 25 28 319

Perfume PF1-PF6 225 30 28 26 29 27 27 28 29 28 29 26 30 337

Dog Bowl

BD1 50 80 18 20 25 28 22 28 19 28 22 18 18 22 22 27 25 25 25 27 23 25 25 28 20 28 568 BD2 100 180 22 24 28 24 24 28 25 28 28 28 28 28 28 25 25 28 28 28 26 26 25 28 25 25 632 BD3 300 380 20 25 22 26 25 25 28 22 26 20 18 22 18 18 28 28 28 28 29 29 28 28 25 28 594

Dog for sell Chihuahua 25,000 2 2 2 2 8

Dog for sell Pomeranian 25,000 2 2 2 2 8

Dog for sell Yorkshire Terrier 25,000 2 2 2 2 8

Dog Train

Beginning 15,000 4 4 3 3 4 4 2 2 26 Advance 10,000 2 1 2 1 2 2 2 2 14

Dog Grooming 200 25 25 22 25 20 23 25 24 22 22 25 25 283

Dog day care 50 35 40 20 30 40 30 30 225

145



Clothing for dogs

T1-T2 550 580 29945 31640 28250 31640 26555 26555 28250 31640 26555 26555 28250 8475 324310 0.043258651 T3-T8 300 330 16695 17640 13860 16695 15750 14175 16695 15435 15750 13860 12600 5670 174825 0.023319336 T9-T19 350 380 17885 15695 17155 18615 16060 15330 17520 17520 17520 16060 16060 6570 191990 0.025608919

Dog Collar

C1-C3 130 2470 2340 1950 2210 2340 2340 2210 1950 2340 2470 2600 2210 27430 0.003658798 C4-C6 280 4760 5040 4480 4200 5040 4760 5320 5320 4200 4200 5040 10360 62720 0.008366016 C7-C9 430 7740 8600 6450 6880 7310 7310 7740 6450 6880 7740 7740 15910 96750 0.012905166

Leash

L1-L3 350 5250 5250 5950 5950 5250 5250 6300 5250 5250 5250 5250 6300 66500 0.008870218 L4 820 12300 8200 12300 15580 12300 14760 13940 13940 15580 12300 12300 14760 158260 0.021109784 L5 250 3250 3750 4250 3750 4500 4500 3750 3500 3750 3750 3250 4750 46750 0.00623583 L6 550 8250 9900 8250 9900 8250 9900 8250 9900 9900 10450 9900 19250 122100 0.01628652

Dogs Boots B1-B8 250 300 8800 9350 10175 9625 10175 10175 10175 10175 10450 10175 10450 9625 119350 0.015919707

Dogs Bows

W1-W12 130 150

5320 5040 4760 5040 4760 4900 5040 4760 4760 5040 5040 5180 59640 0.007955185

Toy for Dog

Y1-Y3 120 2160 2160 2160 2280 1800 1800 2160 2160 2160 2160 2160 4320 27480 0.003665467 Y4-Y7 180 2700 2520 2880 2880 2880 3060 2520 2700 2700 2880 2880 6480 37080 0.00494598 Y8-Y9 280 4200 5040 5320 5320 5040 4200 4200 4200 5040 4200 5040 10360 62160 0.008291319

Mattress

M1-M5 590 690 23680 24320 24320 23040 24320 22400 21760 22400 23040 23680 23680 12800 269440 0.035939721 MM1-MM4

1290

46440 46440 45150 43860 43860 45150 46440 45150 45150 43860 47730 30960 530190 0.070720312

Dog Cage CC1 450 550 15000 18000 19000 19000 18000 17500 17500 18500 16500 17000 18000 10000 204000 0.027210893

Dog Food

SH1-SH2 259 569

14904 14904 15318 15732 14904 14076 14904 15732 15318 15732 13662 8280 173466 0.023138063 SH3-PD5 217 565

13685 13294 14858 12903 11339 12512 11730 14858 14467 14467 14076 9384 157573 0.021018148 SH6-SH7 279 669

17538 16590 17538 16590 15642 15642 16590 17064 15642 17064 17064 17538 200502 0.026744307 LC1 1150 25300 18400 23000 20700 23000 25300 20700 23000 20700 23000 25300 39100 287500 0.038348686 LC2 1490 35760 32780 29800 28310 28310 29800 26820 28310 28310 28310 28310 41720 366540 0.048891573 L3 1590 30210 30210 30210 34980 34980 30210 30210 27030 30210 30210 30210 39750 378420 0.050476207 L4 2350 56400 51700 42300 42300 42300 44650 42300 44650 44650 47000 54050 58750 571050 0.076170494

PD1 155 3100 3875 3100 2945 3720 2945 3410 3410 2790 2945 3100 4340 39680 0.005292786 PD2-PD3 155 595

13500 14250 14250 12375 13500 12750 13500 13500 11625 12375 14250 10500 156375 0.02085835 PD4-PD6 240 599

15102 14263 15941 15102 15521.5 13424 15941 15941 14263 15102 14682.5 10487.5 175770.5 0.023445453

146

Snake for Dog

SD1-SD12

19

380 418 437 494 513 532 551 437 551 513 475 475 5776 0.000770442 SD13 35 875 630 665 770 630 665 665 630 630 700 875 980 8715 0.001162465 SD14-SD18

35

945 1050 1050 1050 980 875 805 1050 665 665 875 1050 11060 0.001475257

Dog Shampoo

SH2,5,8 85

2210 2125 2380 2550 2380 2380 1870 2380 2125 2380 2380 4080 29240 0.003900228 SH9 135 3510 3780 4050 4050 3780 3510 4050 4050 3780 3780 3240 6750 48330 0.006446581

SH10 60 1320 1320 1500 1080 1080 1080 1080 1500 1440 1500 1320 3180 17400 0.002320929 SH11-SH12

100

2800 2700 2500 2800 2800 1900 2200 2600 2000 2300 2300 0 26900 0.003588103 SH13 80 1760 1760 2000 2240 2240 2320 2320 2240 2160 2240 2000 0 23280 0.003105243

Perfume

PF1-PF6 225

6750 6300 5850 6525 6075 6075 6300 6525 6300 6525 5850 450 69525 0.009273713

Dog Bowl

BD1 50 80 2470 3445 3250 3055 2600 2600 3185 3250 3380 3120 3445 130 33930 0.004525812 BD2 100 180 6160 7280 7280 7420 7840 7840 7420 7420 7840 7280 7420 0 81200 0.010831003 BD3 300 380 15300 16320 17000 17000 15640 13600 12240 19040 19040 19720 19040 8500 192440 0.025668943




Dog Train

Beginning 15,000

60000 60000 45000 0 45000 60000 0 60000 0 30000 0 0 360000 0.048019224 Advance 10,000

20000 10000 20000 0 10000 0 20000 20000 0 20000 20000 0 140000 0.018674143

Dog Grooming 200 5000 5000 4400 5000 4000 4600 5000 4800 4400 4400 5000 0 51600 0.006882755

Dog day care 50 1750 2000 0 1000 1500 0 0 0 0 2000 1500 0 9750 0.001300521

Toy for Dog 623574 605319 590337 533436 574464.5 573351 533561 610367 519811 574958 558394.5 1199424.5 7496997.5 100%

147




Sale Volume

Clothing for dogs

T1-T2 550 580 45 35 38 40 30 30 32 32 36 30 30 34 35 35 38 38 35 32 34 32 35 40 40 42 848

T3-T8 300 330 42 40 45 35 37 35 35 34 35 35 30 35 39 34 33 36 35 35 32 35 30 38 40 45 870

T9-T19 350 380 44 35 35 33 35 32 38 36 34 34 30 32 32 36 38 30 34 34 32 32 30 44 40 45 845

Dog Collar

C1-C3 130 35 35 30 27 28 28 27 25 28 29 30 30 352

C4-C6 280 28 30 35 30 28 27 30 28 28 30 28 34 356

C7-C9 430 28 30 25 26 27 27 28 25 26 28 28 30 328

Leash

L1-L3 350 32 35 27 27 35 25 28 25 30 30 35 30 359

L4 820 32 32 28 28 30 26 27 27 28 30 30 35 353

L5 250 28 30 35 30 28 30 30 24 25 25 26 32 343

L6 550 28 34 30 28 30 28 25 30 26 30 28 28 345


27 28 28 30 28 30 28 25 24 20 28 28 30 32 30 29 29 25 25 30 25 25 28 30 662


30 30 28 28 32 32 30 30 28 25 25 28 28 28 27 27 27 27 28 28 28 25 28 35 682

Toy for Dog

Y1-Y3 120 30 25 28 20 25 25 28 28 28 28 28 28 321

Y4-Y7 180 25 28 26 28 28 30 28 20 30 25 28 28 324

Y8-Y9 280 32 30 35 35 28 25 25 28 28 25 28 30 349

Mattress

M1-M5 590 690 35 28 30 25 25 28 35 38 39 39 27 28 27 30 27 35 28 28 28 30 30 35 30 35 740

MM1-MM4 1290 28 28 28 28 28 30 27 28 28 35 32 35 28 28 28 25 35 28 32 35 28 30 35 40 727


38 28 28 28 30 30 30 35 35 28 28 27 27 28 30 28 25 28 32 28 28 28 30 35 712

Dog Food

SH1-SH2 259 569 30 38 38 28 28 39 39 39 28 28 27 27 28 39 28 28 28 28 30 30 30 35 38 38 769

SH3-PD5 217 565 38 35 29 25 29 29 28 28 26 30 30 25 25 28 28 30 30 35 28 28 28 30 27 30 699

SH6-SH7 279 669 32 27 28 28 32 35 36 35 28 30 28 28 26 30 28 28 28 30 28 28 28 28 28 30 707

LC1 1150 35 30 25 28 27 27 27 25 28 32 35 38 357

LC2 1490 35 30 28 28 28 28 28 30 30 30 28 35 358

L3 1590 30 30 28 28 38 28 30 28 28 30 35 38 371

L4 2350 33 37 27 28 28 29 28 30 30 32 30 35 367

PD1 155 38 30 30 28 26 29 36 33 38 28 28 36 380

148

PD2-PD3 155 595 30 28 25 35 28 30 28 25 26 30 30 28 28 28 32 28 28 25 28 28 36 29 30 28 691

PD4-PD6 240 599 35 35 28 28 30 30 27 27 28 30 28 28 30 30 32 28 28 30 30 28 30 25 30 38 713

Snake for Dog

SD1-SD12 19 42 32 38 42 32 38 30 33 38 35 35 30 425

SD13 35 30 38 28 28 28 30 30 28 32 35 30 38 375

SD14-SD18 35 45 35 40 45 42 42 32 35 35 42 38 38 469

Dog Shampoo

SH2,5,8 85 32 36 38 38 40 38 32 38 35 38 38 48 451

SH9 135 42 38 38 35 30 36 32 36 38 38 34 38 435

SH10 60 40 45 40 38 38 38 38 40 42 38 38 40 475

SH11-SH12 100 35 40 35 38 40 38 42 28 28 28 38 35 425

SH13 80 38 38 40 38 38 40 40 38 32 38 40 42 462

Perfume PF1-PF6 225

42 38 32 35 37 37 38 40 40 32 38 40 449

Dog Bowl

BD1 50 80 28 25 28 30 28 30 30 38 32 28 25 28 25 27 28 30 32 35 32 35 35 38 35 38 740

BD2 100 180 25 28 28 28 28 30 30 28 28 28 28 28 28 25 25 30 28 30 28 28 25 25 32 25 666

BD3 300 380 25 25 25 28 25 25 32 25 25 25 25 28 25 25 30 28 30 28 25 30 28 28 28 28 646


3 3 3 3 12


3 3 3 3 12


3 3 3 3 12

Dog Train

Beginning 15,000 5 4 5 5 4 4 5 2 34

Advance 10,000 4 1 3 3 2 2 3 2 20

Dog Grooming 200

40 40 38 30 30 35 35 35 30 40 40 40 433

Dog day care 50

40 40 5 20 30 5 5 5 5 40 30 30 255

149


Price Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec Total Percent S M

Total Volume

Clothing for dogs

T1-T2 550 580 45200 44070 44070 36160 37290 36160 36160 42940 37855 37290 42375 46330 485900 0.045669648

T3-T8 300 330 25830 25200 25200 21735 22050 20475 20475 21735 22050 21105 21420 26775 274050 0.025757907

T9-T19 350 380 28835 24820 24820 27010 24820 22630 22630 24820 24820 23360 27010 31025 306600 0.028817275

Dog Collar

C1-C3 130 4550 4550 4550 3510 3640 3640 3640 3250 3640 3770 3900 3900 46540 0.004374286

C4-C6 280 7840 8400 8400 8400 7840 7560 7560 7840 7840 8400 7840 9520 97440 0.009158367

C7-C9 430 12040 12900 12900 11180 11610 11610 11610 10750 11180 12040 12040 12900 142760 0.013417985

Leash

L1-L3 350 11200 12250 12250 9450 12250 8750 8750 8750 10500 10500 12250 10500 127400 0.011974301

L4 820 26240 26240 26240 22960 24600 21320 21320 22140 22960 24600 24600 28700 291920 0.027437505

L5 250 7000 7500 7500 7500 7000 7500 7500 6000 6250 6250 6500 8000 84500 0.007942139

L6 550 15400 18700 18700 15400 16500 15400 15400 16500 14300 16500 15400 15400 193600 0.018196427


15125 15950 15950 14575 12100 14300 14300 16225 14850 15125 13750 15950 178200 0.016748984


8400 7840 7840 8400 7420 7420 7420 7560 7560 7840 7420 8820 93940 0.008829403

Toy for Dog

Y1-Y3 120 3600 3000 3000 2400 3000 3000 3000 3360 3360 3360 3360 3360 37800 0.003552815

Y4-Y7 180 4500 5040 5040 5040 5040 5400 5400 3600 5400 4500 5040 5040 59040 0.005549158

Y8-Y9 280 8960 8400 8400 9800 7840 7000 7000 7840 7840 7000 7840 8400 96320 0.009053098

Mattress

M1-M5 590 690 40320 35200 35200 46720 49920 35200 35200 39680 35840 37120 41600 41600 473600 0.044513573

MM1-MM4

1290 72240 72240 72240 70950 81270 86430 86430 68370 45150 86430 74820 96750 913320 0.085842771


33000 28000 28000 32500 31500 27500 27500 29000 26500 30000 28000 32500 354000 0.033272392

Dog Food

SH1-SH2 259 569 28152 27324 27324 32292 23184 22356 22356 23184 23184 24840 26910 31464 312570 0.029378394

SH3-PD5 217 565 28543 21114 21114 21896 21896 21505 21505 22678 25415 21896 22678 22287 272527 0.02561476

SH6-SH7 279 669 27966 26544 26544 33654 27492 26544 26544 26544 27492 26544 26544 27492 329904 0.031007614

LC1 1150 40250 34500 34500 32200 31050 31050 31050 28750 32200 36800 40250 43700 416300 0.039127957

LC2 1490 52150 44700 44700 41720 41720 41720 41720 44700 44700 44700 41720 52150 536400 0.050416133

L3 1590 47700 47700 47700 44520 60420 44520 44520 44520 44520 47700 55650 60420 589890 0.055443648

L4 2350 77550 86950 86950 65800 65800 68150 68150 70500 70500 75200 70500 82250 888300 0.083491146

PD1 155 5890 4650 4650 4340 4030 4495 4495 5115 5890 4340 4340 5580 57815 0.005434021

150

PD2-PD3 155 595 21750 22500 22500 19875 21000 21750 21750 18750 19875 21000 24375 21750 256875 0.024143632

PD4-PD6 240 599 29365 23492 23492 22653 24331 23492 23492 25170 24331 24331 23073 28526 295747.5 0.027797251

Snake for Dog

SD1-SD12 19 798 608 608 798 608 722 722 627 722 665 665 570 8113 0.000762539

SD13 35 1050 1330 1330 980 980 1050 1050 980 1120 1225 1050 1330 13475 0.001266513

SD14-SD18

35 1575 1225 1225 1575 1470 1470 1470 1225 1225 1470 1330 1330 16590 0.001559291

Dog Shampoo

SH2,5,8 85 2720 3060 3060 3230 3400 3230 3230 3230 2975 3230 3230 4080 38675 0.003635056

SH9 135 5670 5130 5130 4725 4050 4860 4860 4860 5130 5130 4590 5130 59265 0.005570306

SH10 60 2400 2700 2700 2280 2280 2280 2280 2400 2520 2280 2280 2400 28800 0.002706906

SH11-SH12

100 3500 4000 4000 3800 4000 3800 3800 2800 2800 2800 3800 3500 42600 0.004003966

SH13 80 3040 3040 3040 3040 3040 3200 3200 3040 2560 3040 3200 3360 36800 0.003458825

Perfume PF1-PF6 225

9450 8550 8550 7875 8325 8325 8325 9000 9000 7200 8550 9000 102150 0.009601059

Dog Bowl

BD1 50 80 3445 3770 3770 4420 3900 3445 3445 3770 4355 4355 4745 4745 48165 0.004527019

BD2 100 180 7420 7840 7840 8120 7840 7840 7840 7700 8120 7840 7000 7980 93380 0.008776768

BD3 300 380 17000 18020 18020 19380 17000 18020 18020 19720 19720 18700 19040 19040 221680 0.020835661


75000 75000 75000 75000 0 0 0 0 0 0 0 0 300000 0.028196942


0 0 0 0 75000 75000 75000 75000 0 0 0 0 300000 0.028196942


0 0 0 0 0 0 0 0 75000 75000 75000 75000 300000 0.028196942

Dog Train

Beginning 15,000 75000 60000 60000 0 75000 60000 60000 60000 0 75000 0 30000 555000 0.052164343

Advance 10,000 40000 10000 10000 0 30000 0 0 20000 0 30000 20000 0 160000 0.015038369

Dog Grooming 200

8000 8000 8000 6000 6000 7000 7000 7000 6000 8000 8000 8000 87000 0.008177113

Dog day care 50

2000 2000 2000 1000 1500 250 250 250 250 2000 1500 1500 14500 0.001362852

Total 987664 914047 914047 814863 931006 847369 847369 871873 767499 930476 855185 958054 10639451.5 100%

151

Marketing Expenses

T-Cup Dog Center has expense as follow

Web Site: Webdesign.siam8 = 5,900 Baht / First year

Next year 1,500 Baht

Brochure: Mr. Copy = 850 Units / 2 Baht Per Unit Radio: F.M.107.25 MHz = 1,500 Spots the early hours / 13 times a day.

Marketing Expenses Year 2013


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

Bath

Wed Site 5900 5900

Brochure 1700 1700 1700 5100

Radio 1500 1500 1500 4500

Total Market Expense 9100 3200 3200 15500


Bath

Wed Site 1500 2000

Brochure 1700 1700 1700 3400

Radio 1500 1500 1500 4500


152





Bath

Wed Site 1500 2000

Brochure 1700 1700 3400

Radio 1500 1500 1500 4500



Bath

Wed Site 1500 2000

Brochure 1700 1700 3400

Radio 1500 1500 1500 4500



Bath

Wed Site 1500 2000

Brochure 1700 1700 3400

Radio 1500 1500 1500 4500


153

Conclusion in market feasibility According to marketing analysis of T – Cup Dogs Center, we focus all about customer need and want. We mainly focus on the quality of both service and quality products and the need to meet the many needs of the customer. In the management of the company, we believe that we have a lot of potential for us to explore, seek advice from the expert knowledge about the pet business. But the thing that we need to learn more on how to do business on the pet market is the market, the market changes. Or trends related to pets. Our competitors in the field concerned, it is estimated that there are some the market is mainly in the treatment of the animals that we have available in this field as well. But to do the integration, we believe that we have the most potential in the market to Bangkok to be able to run the business smoothly and successfully.

0

2000

4000

6000

8000

10000

12000

14000

16000

Year 2013 Year 2014 Year 2015 Year 2016 Year 2017

Calculation Marketing Expenses Year 2013-2017

154

Chapter 4

Investment

155

Cost of investment

Pre-Operating cost

Pre Operation Cost

Landscape cost 1,200,000 Baht Construction + drawing 3,500,000 Baht Total 4,700,000 Baht

Pre Operation cost that our company has is landscape cost that our company purchase land in Front of the Mae Fah Luang - Chiang Rai International Airport, Tambon Ban Doo, Aumper Muang, Chiang Rai 57100, On the road main road to Mae Fah Luang - Chiang Rai International Airport, Approximately 1 kilometers away from Mae Fah Luang - Chiang Rai International Airport, close to Kour-Ta-Lay-Thai restaurant and indent with Chom-Dean restaurant. This land is very distant future. The entrance road to the airport very conveniently located near downtown Chiang Rai Village, Mae Fah Luang University, Mae Fah Luang - Chiang Rai International Airport, Chiang Rai United Stadium and Bandu market. The land that we purchase have 1 Rai (1 Rai = 1,200,000 Baht). We use G2 Green House Construction & Engineering Service to drawing and construction our company.

(Source: MR.Santi the owner of the lands in Front of the Mae Fah Luang - Chiang Rai International Airport, Tambon Ban Doo, Aumper Muang, Chiang Rai 57100) (Source: G2 Green House Construction & Engineering Service 222 Moo 12, Tambon Pa Sang, Aumper Mae Chan, Chiang Rai 57110)

156

Map of T-Cup Dog Center

157

Location of T-Cup Dog Center

158

Facility Layout of T-Cup Dog Center

159

Logo of T-Cup Dog Center

Billboard of T-Cup Dog Center

Total of billboard cost 50,000 Baht

The meaning of the logo: The symbol of T-Cup Dog Center will be highlighted in red, a color that is visually appealing as well, bright and energetic. Black on T is due to prominent when against red. This starts the first to read the name. The center has a dog that demeanor to be happy, mischievously, querulous, to make a unique and recognizable identity. (Design by Kamalarat)

Billboard of company order from “Chian advertising” 5/5 moo 11 Nogbao Aumper Muang Chiang Rai, Chiang Rai 57000. Sphere is the marker lights, that can be turn on the lights when it dark. The size of billboard is 300x300 cm. The billboard shows the logo of our company, so the price is 38,000 baht include the service. And the sticker show in front of the mirror in the shop is size 200x200 cm. The sticker shows the logo and name of our shop, so the price is 3000 x 4 sides, is 12,000 baht include service

160

Registration

Juristic Person Registration - Company Limited Registration

Submit the name’s company is T-Cup Dog Center for determine not same as the name reserved other company.

List of the document and information are used below:

• Registration document request for the new establish enterprise (50 Baht)

• A copy of an entrepreneur identification card

• A copy of an entrepreneur address

• Proxy letter (if there is)

• Name and address of a proxy identification card

Total registration cost 2,000 Baht.

(Source: http://www.pattanakit.net/index.php?lay=show&ac=article&Id=525887&Ntype=124) (Source: http://www.dbd.go.th/mainsite/index.php?id=101)

Objective

Establish T-Cup Dog Center to the center of many other high quality services and dog product to the owner of dog and dog that you love in Front of the Mae Fah Luang - Chiang Rai International Airport, Tambon Ban Doo, Aumper Muang, Chiang Rai 57100

No. Pre-Operating cost Total/Baht

1 Landscape cost 1,200,000

2 Construction + drawing 3,500,000

3 Billboard of company 50,000

4 Registration 2,000

Total 4,752,000

http://www.pattanakit.net/index.php?lay=show&ac=article&Id=525887&Ntype=124

http://www.dbd.go.th/mainsite/index.php?id=101

161

Equipment and tool

Machine/tool/equipment

Office reception / Cashier (Down Flood)

Image

Description

SE-C2000M

• PLU item record regular STD = 2000. • The department has up to 200 departments

(DEPARTMENT). • The screen display LCD 10 digits.

One-touch merchandising system 72 buttons (DIRECT PLU).

• Large LCD display illuminated the clear view of all three lines show name and number and total amount.

• Get multiple cash payments, credit Report daily, hourly, and monthly and reports to determine the period.

• Ability to add, subtracts, multiply and calculates a percentage. Statement and change. And value added tax (VAT).

• Display customer balance (POP-UP CUSTOMER DISPLAY) 8 digits.

• Cash drawer opens automatically. When it is received.

(Source: http://cmgoa.igetweb.com/product/852636/SE-C2000M.html)

HP Pavilion All-in-One MS200 PC HP’s new, non-touch screen all-in-one that is aimed to fit in small spaces like dorms with its 18.5″ 16:9 widescreen. The overall body has a smooth, rounded design with a matte black and silver finish. It definitely is a computer that you wouldn’t want to hide in a cabinet. Packed inside is a 1.50 GHz AMD dual processor, 2GB of memory, a 320GB hard drive, stereo speakers, and a built-in webcam and microphone. For movies and photos, the MS214 has a DVD burner and a 6-in-1 media card reader. (Source: http://www.technologytell.com/gadgets/50022/hps-new-all-in-one-ms200-isnt-a-touchscreen-but-its-light-on-your-wallet/)

http://cmgoa.igetweb.com/product/852636/SE-C2000M.html


162

HP Photo Smart C4680 All-in-One Printer This HP Photo Smart Printer functions as a printer, a copier, and a scanner. It prints at a speed of up to 29ppm, and scans at up to 1200 x 2400 dpi. This HP printer comes equipped with a 1.45” color Touch Smart display, which allows you to view and print your photos without needing a computer. This printer is also Energy Star qualified, and uses less than 1-watt of energy when turned off. (Source: http://news.printcountry.com/tag/hp-photosmart)

IKED JULE Working Chair

• Width: 50 cm • Depth: 50 cm • Seat width: 35 cm • Seat depth: 32 cm • The. Seat height: 38 cm • Maximum penalty: 50 cm

(Source : http://www.ikea.com/th/th/catalog/products/ S39884561/

Mitsubishi Super inverter MSZ-SGH13VA

• Electricity saving # 5. • Refrigerant R410A. • System HEAT PUMP. • Electricity saving 48% at room temperature. • 13,000 BTU • 12.28 EER

(Source : http://www.topcoolair.com/mitsubishi/ inverter.html)

http://www.ikea.com/th/th/catalog/products/

http://www.topcoolair.com/mitsubishi/

163

PANASONIC KX-TS5OOMX

• Call repeating the last number dialed with a single button.

• Available in both pulse and tone. • Adjust the volume level for 3 rings. • Flash buttons for special features. The transfer

case is compatible with the PABX calls overlap (Source: http://www.sripiboon.com/product-th-96749-521438-*+โทรศพท+*+PANASONIC+พานาโซนค+KX+TS5OOMX.html)

IKED OIA WEEKED Wash Bowl

• Width: 53 cm • Depth: 40 cm • Bowl depth 13 cm •

(Source: http://www.ikea.com/th/th/catalog/ products/00223717/)

faucet def BP #A103

• To open and close the water.

(Source: http://www.bpshare.co.th/product/toilet/ washbasin.html)

IKED Mirror

• Width: 59 cm • Height: 85 cm • Can be used in high humidity areas. • The safety film reduces damage if glass is

dangerous. (Source: http://www.ikea.com/th/th/catalog/products/ 20213760/)

http://www.ikea.com/th/th/catalog/

http://www.bpshare.co.th/product/toilet/


164

IKED Trashcan

• Lower / frame / lid: plastic poly propylene. • Rail: Stainless steel.

(Source: http://www.ikea.com/th/th/catalog/ products/80165426/

IKEA Dish Soap

• Height: 20.5 cm • Base diameter: 9.1 cm

(Source: http://www.ikea.com/th/th/catalog/products /90176900/

IKEA Harvest Hard line

• Width: 1.5 cm • Depth: 4.5 cm • Height: 8.3 cm • Carton: 2 pcs.

(Source: http://www.ikea.com/th/th/catalog/products/ 90197672/)

IKED To Put Tissue

• Width: 15 cm • Height: 10 cm

(Source: http://www.ikea.com/th/th/catalog/ products/20179332/)


http://www.ikea.com/th/th/catalog/products



165

Toilet Bowl N-7530.

• Size 6 liters

(Source: http://viboonchanshop.com/nasco /nasco.htm)

Man Toilet Bowl N-951 (Source: http://viboonchanshop.com/nasco /nasco.htm)

Spray hose

• Made of plastic ABS • Hooks for hanging • PVC wire 1.20 m long

(Source: http://www.191sale.com/index.php?lay= show&ac=cat_show_pro_detail&cid=21165&pid=87501)

http://viboonchanshop.com/nasco

http://viboonchanshop.com/nasco

http://www.191sale.com/index.php?lay

166

IKEA Chest of Drawer

• Width: 36 cm • Depth: 48 cm • Height: 115 cm • The tall 9 drawer storage by using very little

space. • With a lock to prevent drawer fall.

(Source: http://www.ikea.com/th/th/catalog/products/ 30192823/)

SHARP Plasma cluster FU-A80TA

• The system Plasma cluster intensive spraying can kill bacteria, mold particles, positive and negative bacteria. H5N1 bird flu virus into the air and disintegrate odor. The power dissipation of dust mite allergens.

• HEPA filters trap dust and dirt. Smaller 0.3 micron up to 99.97%.

• Sheet odor filter to effectively trap odors. • ION SHOWER working system improves the

performance of the plasma cluster. Positive and negative ions by spraying with the highest concentration and wind for a period of about 60 minutes to clean the room. Germs quickly.

• Sensor dust. Clean air and light conditions (Clean Sign)

• Can adjust the fan to run at 4 levels (Auto, Lifestyle, medium, low)

• Can enable / disable the plasma cluster systems. • Filter dust and odor filter. Last for approximately

2 years (or more depending on usage)

(Source: http://www.sripiboon.com/product-th-96651-4182754-เครองฟอกอากาศ+SHARP+ชารป+++Plasmacluster+FU+A80TA+ขนาด+62+ตร.ม..html)


http://www.sripiboon.com/product-th-96651-4182754-เครองฟอกอากาศ+SHARP+ชารป+++Plasmacluster+FU+A80TA+ขนาด+62+ตร.ม..html



167

NO LIST NO.OF PRODUCT

PRICE PER UNIT/BAHT

TOTAL/BAHT

A Quick pos of CASIO SE-C2000M 1 13500 13500 B Computer HP Pavilion MS200 All-in-one 3 19900 59700 C Printer HP Photo smart C4680 1 3990 3990 1 IKED working chairs 4 1690 6760 2 Mitsubishi Air + Service 1 29900 29900 3 Telephone Panasonic 1 590 590 4 IKED wash Bowl 1 1390 1390 5 Faucet def 2 268 536 6 IKED Mirror 2 990 1980 7 IKED Trashcan 3 89 267 8 IKED Dish soap 2 199 398 9 IKED Hard-line 2 69 138 10 IKED to put tissue in 2 149 298 11 Toilet Bowl 2 1499 2998 12 Man toilet bowl 1 422 422 13 Spray house 2 60 120 14 Chest of Drawers 1 4690 4690 15 SHARP Plasma Cluster 1 13500 13500

Total 32 92,895 141,177

168

Living Room

Image

Description

Atlantis Drink dispenser WD-101

• There is a special drill to drill water tank, the water does not spill at the tank.

• Fast flowing water flow velocity to 550 ml., In just 10 seconds.

• Ice-chill technology for cooling water systems, cold and refreshing drink.

• Steaming hot water 85-95 ° c hot water and tea - coffee is always on.

• Piano Key button keypad is easy to use and durable two-stroke. Anti-scald safety.

• 4 liter capacity water tank. Cold water temperature 3-10 ° c.

• 4 liter hot water storage tank. • Hot water temperature 85-92 ° c. • Power: 220v / 500w.

(Source: http://www.sabaypost.com/show.php?id=0000326)

LG 42" 42LM3410

• Full HD 1,920 x 1,080 p (42 ") Full HD resolution screen is sharp and detailed.

• Dual XD Engine chip peripherals. Improves the clarity and realism of the images.

• LED display of LED lamps. Helps clear and realistic dimension.

• Motion Clarity Index 100 Display animated smoothly.

• Sensor Intelligent Sensor adjusts contrast, brightness, and color automatically.

• Picture Wizard II function to customize the color sharpness of the image. Use our Smart

• Energy Saving Plus a power saving mode. Sound

• Speaker System 1 Way 2 Speakers Sound 5W +5 W.

• Sound Mode System automatically adjusts sound for 5 different modes, Standard,

• Music, Cinema, Sport, Game. • Clear Voice II audio for clearer conversations.

(Source: http://www.lcdtvthailand.com/spec/ detail.asp?product=LG_42LM3410&param_ id=964&pos=2)

http://www.sabaypost.com/show.php?id=0000326

http://www.lcdtvthailand.com/spec/

169

INDEX Sofa L-Shape Percy

• W223 x D152 x H87 cm. (Source: http://www.indexlivingmall.com/Living-Room/110017872#1)

IKED TV Cabinet

• Width: 140 cm • Depth: 47 cm • Height: 31 cm • Maximum weight: 60 kg • Screen size up to accommodate up to 50 inches.

(Source: http://www.ikea.com/th/th/catalog /products/10197497/#/70197499)

IKED Trashcan



http://www.ikea.com/th/th/catalog


170

IKED Living Room Table

• Diameter: 75 cm • Height: 45 cm • Glass and steel is a durable material. I feel your

eyes open. • The floor is black and brown and black. Choose a

color you like. • Glass top. Easy to clean a stain. • Adjustable leg. Although it has been firmly placed

on the uneven surface. (Source: http://www.ikea.com/th/th/catalog/products /00213313/

IKEA Side Table

• Diameter: 50 cm • Height: 68 cm

(Source: http://www.ikea.com/th/th/catalog /products/60161580/)

T-CUP of tea Cup

• Ceramic coffee cup white porcelain flesh. • Coffee and 0.20 L or 7 OZ. • Coffee cup saucer 15.0 cm • Coffee cup and saucer logo or design can be

printed on demand. (Source: http://universalceramics.tarad.com/product-th-0-2904063-ขายแกวกาแฟ+สขาว+เนอพอรซเลน+1+โหล.html)


http://www.ikea.com/th/th/catalog

171

IKED Coffee Box

• Length: 12 cm • Width: 8 cm • Height: 18 cm • Perfect for the coffee, tea and other groceries. • Stacked to save storage space.

(Source: http://www.ikea.com/th/th/catalog/products /90208345/)
















172


PRICE PER UNIT/BAHT

TOTAL/BAHT

D Atlantic Drink Dispenser 1 3965 3965 E LG TV 42” 1 19490 19490 1 INDEX Sofa 2 15900 31800 2 IKED TV Cabinet 1 6990 6990 3 IKED Trashcan 1 89 89 4 IKED Living 1 1690 1690 5 IKED Side Table 1 890 890 6 Mitsubishi Air + Service 1 29900 29900 7 Tea Cup 12 80 960 8 IKED Coffee Box 1 149 149 9 SHARP Plasma Cluster 1 13500 13500

Total 23 92,643 109,423

173

Training & Relax room

Image

Description

Cool Top Fan

• 20-inch fan width. • Noise level 55 dB. • Height 163 cm. • The wind force up to 6,000 cubic feet / minute. • Weight 17.7 kg. • Powers supply 200 V 50Hz. • Power 120 W. • The three-level wind. • A staggering blow 90 degrees.

(Source: http://www.masterkool-ccs.com/61/COOLTOP-20-%E0%B8%99%E0%B8%B4%E0%B9%89%E0%B8%A7-%E0%B8%95%E0%B8%B1%E0%B9%89%E0%B8%87%E0%B8%9E%E0%B8%B7%E0%B9%89%E0%B8%99.html)

Dog Equipment Training

• Weave Pole Set - 30" poles with a free-standing base. Standard 6-pole set.

• Adjustable jump - with a displaceable bar (for safety) that adjusts to any height by sliding the 2 jump cups up and down on the side bars.

• Adjustable Tire jump - 24" diameter hoop that slides up and down on the side bars.

• Pause box - Great training aid and substitute for the pause table. Dog must stop and either sit or lay down for a 5 second count.

• Tunnel & Chute - 3' tunnel with 22" diameter and attachable 8' chute. Use the tunnel by itself, or attach the chute for extra challenge. Color is subject to availability only.

• Carrying Bag - sturdy canvas-like material with wide strap. (bag is blue and yellow as shown, and has a pocket on the outside)

• Colored vinyl tape - for decorating all the poles. Instruction Manual, that includes pictures and training tips for each obstacle.

(Source: http://www.nwagility.com/agility-kits.php)

http://www.masterkool-ccs.com/61/COOLTOP-20-%E0%B8%99%E0%B8%B4%E0%B9%89%E0%B8%A7-%E0%B8%95%E0%B8%B1%E0%B9%89%E0%B8%87%E0%B8%9E%E0%B8%B7%E0%B9%89%E0%B8%99.html





http://www.nwagility.com/agility-kits.php

174

Basket Training Dog (Source: http://nongkhai-culture.org/A.Ponpisai/A.Ponpisai-Link/ponpisai-decorate.htm)

Dog Ball Training Colorful rubber balls. Suitable for all dog breeds. The material is light weight and not much damage to the mouth and teeth of a dog. (Source: http://www.tadee.net/product.detail_171024 _th_4331218)

Dog Leash Chain Training

• Chain dog leash size 4 mm, length 70 inches. • Dog chain, chain tethered dog, long, strong,

durable, the chain's spring hooks on both sides for a dog with a lot of energy to exercise or train dogs and are very strong.

(Source: http://www.yespetshop.com/index. php?mo=28&id=638935)

http://www.tadee.net/product.detail_171024

http://www.yespetshop.com/index

175


PRICE PER UNIT/BAHT

TOTAL/BAHT

1 Mitsubishi Air + Service 3 29900 89700 2 Cool Top Fan 3 2407 7221 3 Dog Equipment Train 2 5278 10556 4 Dog Leash Chain Train 10 100 1000 5 Dog Ball Train 5 50 250 6 Dog Basket Train 5 50 250

Total 28 37,785 108,977

Dog Spa and Grooming Room / Bathing

Image

Description

Midwest Grooming Table w/Arm

• 3/4" Birch Plywood Top (grade A/B) • Easy to Clean & Maintain Ribbed Rubber "No-

Slip" Rubber Working Surface • Fully Welded, Durable Black E-Coat, Folding

Tubular Legs Provide Maximum Stability • 1" Charcoal Gray Vinyl Trim Molding to Protect

Clothing • Available with Grooming Arm and Security Loop

(Model G3018A, G3624A & G4824A come with Standard grooming arm and security loop)

• Medium: 36"L x 24"W x 30"H

(Source: http://www.petsmart.com /product/index.jsp?productId=12953369&f=PAD%2FpsNotAvailInUS%2FNo)

http://www.petsmart.com/

176

Edemco F160 Best 'N Show Heat Stand Dryers This Edemco finishing dryer is powerful, portable, and pleasantly priced. Designed for dog and cat show professionals on the go and for grooming shop operators in need of a solid back-up dryer. Ideal for last minute touch-ups before entering the ring. Both dryer and stand fit into a 24" tote bag for ease in traveling. Convert to force dryer or cage dryer with optional F170 Best 'N' Show Accessory Kit which includes 6' flex hose, hose nozzle reducer, crevice tool nozzle and cage attachment. (Source: http://wgroom.com/catalog/edemco-f160-best-n-show-heat-stand-dryers-1/)

Dina Meri Nico Mini Grooming Cart Highly modified high impact ABS plastic makes this grooming cart 3-5 times stronger and much more impact resistant than most carts in the industry. ECO friendly 100% recyclable with a scratch & smear resistant textured finish. Enclosed back. Includes 4 trays. Included trays can be attached to either side of top for added work space. Extra tracks can accommodate up to 4 additional trays. Heavy duty NILOX casters for extra strength and easy mobility. Four wire pockets included (not pictured). Wire pockets can be adjusted to hold different sizes of bottles or can be used to hang spray bottles. Optional lockable folding door and trays available. (Source: http://wgroom.com/catalog/dina-meri-nico-mini-grooming-cart-1/)

http://wgroom.com/catalog/dina-meri-nico-mini-grooming-cart-1/


177

Andis Blade Carrying Case Attractive design with sturdy handle for complete portability. Durable construction and resilient exterior for long life. Holds most detachable blades with room for up to 12 blades. Case is lined with high density foam for maximum protection of blades. Blades sold separately. Dimensions: 11.25" x 8" x 2.875". Weighs 1.5 lbs. (Source: http://wgroom.com/catalog/andis-blade-carrying-case-1/)

Andis Easy Clip Combo Grooming Kit

• Powerful magnetic motor clipper • Adjustable blade • Quiet running • Cordless battery trimmer for touch ups

(Source: http://www.petsmart.com/product /index.jsp?productId=15509126&lmdn=Product+Type&f=PAD%2FpsNotAvailInUS%2FNo)

Top Paw™ Combs

• Two lengths of teeth to help with tangles • Rounded tips for comfort & safety • Available in two sizes • Made exclusively for PetSmart

These combs feature rounded pins for comfort and safety and are perfect for thick-coated breeds. They feature two pin sizes help in different stages of the grooming process, as well as different parts of your dog's coat. (Source: http://www.petsmart.com/product /index.jsp?productId=3706188&f=PAD%2FpsNotAvailInUS%2FNo)

http://wgroom.com/catalog/andis-blade-carrying-case-1/


http://www.petsmart.com/product


178

Grreat Choice™ Soft Slicker Brushes for Dogs

• A must for grooming short haired breeds • Stainless steel pins • Choose from a variety of designer colors • Made exclusively for PetSmart!

These Soft Slicker Brushes with stainless steel pins should be used to remove debris and loose hair from shorthaired breeds. Can also be used to fluff-dry dogs with sensitive skin. Remember to brush your dog regularly as part of an overall grooming program, and be sure to brush your dog before bathing, as water can tighten any existing mats.

(Source: http://www.petsmart.com/product/index.jsp?

productId=3465561&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Slicker Brush

• For medium, long, and curly hair • Ergonomic handle minimizes hand fatigue • Made of wood with non-slip Intelligrip surface • Made exclusively for PetSmart

Soft, curved metal pins assist in detangling mats while also removing dead hair from the underbelly. (Source: http://www.petsmart.com/product /index.jsp?productId=4030480&f=PAD%2FpsNotAvailInUS%2FNo)

http://www.petsmart.com/product/index.jsp


179

Grreat Choice™ Pin Brush

• Great for long haired breeds • Available in three colors • Made exclusively for PetSmart

Brushing your dog's coat is one of the most important steps in the grooming process. Ideal for long haired breeds, this brush is made of wire pins which are ideal for removing tangle and debris. Available in three fashionable colors (Source: http://www.petsmart.com/product /index.jsp?productId=3727721&f=PAD%2FpsNotAvailInUS%2FNo)

Top Paw™ Rubber Palm Brush

• For long haired breeds • Rounded tips for comfort & safety • Hand strap for increased control • Made exclusively for PetSmart

Make keeping your dog's coat groomed and tangle-free easy with our rubber palm brush. A strap on the back side holds the brush comfortably on your hand while you remove dead hair and prevent mats. (Source:http://www.petsmart.com/product/index.jsp?productId=3706178&f=PAD%2FpsNotAvailInUS%2FNo)

Top Paw™ Shedding Rakes

• Ideal for long haired breeds • Helps reduce shedding • Available in two styles • Made exclusively for PetSmart

Regular use of a shedding rake will give your pet a well-groomed appearance. Developed for long haired breeds, these shedding rakes significantly help to reduce shedding. Choose from two styles. (Source:http://www.petsmart.com/product/index.jsp?productId=3706192&f=PAD%2FpsNotAvailInUS%2FNo)


http://www.petsmart.com/product/index.jsp?productId






180

Martha Stewart Pets™ Short Pill-Shaped Pin Brush

• For medium curly hair • Ergonomic handle minimizes hand fatigue • Made of wood coated w/ non-slip Intelligrip

surface • A PetSmart exclusive

Coated metal pins help remove mats & tangles from the coat and underbelly, and the unique pill-shape design allows you to reach more surface area. (Source: http://www.petsmart.com/product /index.jsp?productId=4030481&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Bristle Brush

• For short to medium hair • For everyday brushing • Made of wood coated w/ non-slip Intelligrip

surface • Made exclusively for PetSmart

Made of natural boar hair fibers mixed w/ nylon, the bristle brush gently removes dirt & debris while shining your pet's coat. Ergonomic palm-held design w/ adjustable strap lets you replicate a petting motion to help calm anxious dogs. (Source: http://www.petsmart.com/product /index.jsp?productId=4030476&f=PAD%2FpsNotAvailInUS%2FNo)

Top Paw™ Rubber Curry Brush

• Great for bathing & brushing your pet • For short haired breeds • Made exclusively for PetSmart

Brushing your dog's coat is one of the most important steps in the grooming process. Developed for short haired breeds, this rubber curry brush helps keep the skin clean and reduces shedding. This glove can be used when the coat is dry or wet. During bath time, the rubber nubs help remove excess hair, massage and scrub your pet's coat. (Source: http://www.petsmart.com/product/ index.jsp?productId=3706177&f=PAD%2FpsNotAvailInUS%2FNo)



http://www.petsmart.com/product/

181

Martha Stewart™ Facial Scissor These facial scissors make grooming your dog easier and safer. Especially suited for trimming around the nose, ears, and eyes. A PetSmart exclusive.

• Ergonomic handle provides a secure grip • Blunted safety tip prevents cuts and pokes • Made of high-grade stainless steel

(Source: http://www.petsmart.com/product/ index.jsp?productId=11289317&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Thinning Shears

• For long and curly hair • Made of high-grade stainless steel • Includes storage sheath • Spot clean with a pet-safe detergent • Made exclusively for PetSmart.

Blunted tip make grooming safer. Ergonomic handle fits securely in your hand. (Source: http://www.petsmart.com/product /index.jsp?productId=4030484&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Straight Scissors

• For all hair types • Blunted tip makes grooming safer • Ergonomic handle fits securely in your hand • Made of high-grade stainless steel • Includes storage sheath

Made exclusively for PetSmart (Source: http://www.petsmart.com/product/ index.jsp?productId=4030485&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Nail Clippers Cutting guard for safety Ergonomic, secure-grip handle High-grade stainless steel Made exclusively for PetSmart. (Source: http://www.petsmart.com/product /index.jsp?productId=4030486&f=PAD%2FpsNotAvailInUS%2FNo)





182

Martha Stewart™ Nail Filer Keep your pooch's paws neat, trim and looking fabulous with this dual-sided stainless steel file. Suitable for all dogs. A PetSmart exclusive.

• Soft-grip handle designed for comfort (Source: http://www.petsmart.com/product /index.jsp?productId=11289318&f=PAD%2FpsNotAvailInUS%2FNo)

Wahl Pet Nail Grinder Kit The Wahl Pet Nail Grinder is ideal for trimming, shaping, and smoothing rough nails for large and small pets. Features:

• Precise nail grinder with an ergonomic design & a stopper safety feature

• Grinder accessories are conveniently located in the back of the grinder for easy storage

• Lightweight, cook running and maintenance free • Powerful rotary motor grinder is corded for even

more power • 15,000 R.P.M. • Limited 1 year warranty with a 30 day Satisfaction

guarantee Includes:

• Nail Grinder with cord and grinding drum • 60 Grit sanding bands (3) • 100 Grit Sanding bands (3) • Small and Large grinding stone • Felt polisher • Power adaptor

(Source: http://www.petsmart.com/product /index.jsp?productId=13315786&f=PAD%2FpsNotAvailInUS%2FNo)

Soft Touch Pet Towel Set

• (2 pound) Size 15 x 30 "

(Source: http://www.pantown.com/ board.php?id=38561&area=3&name=board5&topic=206&action=view)



http://www.pantown.com/

183

SHAPP Water heater WH 33

• Maximum safety with BUILT-IN ELB machine built to cut off within 0.1 seconds when the leakage is 15 mA.

• Incoloy heating coils made of noncorrosive Thermo fuse in Stoughton. Abnormally high temperature.

• The machine is made of plastic PS and standard IPX through the water during use.

• Set filters for water. Prevent dirt into the air. • The shower rod for extra side. Prevents bending

and folding. (Source: http://www.topcoolair.com /%E0%B9%80%E0%B8%84%E0%B8%A3%E0%B8%B7%E0%B9%88%E0%B8%AD%E0%B8%87%E0%B8%97%E0%B8%B3%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%AD%E0%B8%B8%E0%B9%88%E0%B8%99/WH33.html)

Bath Dog Spa

• Features a compact design that fits any style bathroom.

• Acrylic bathtub BT's normal. • Installation drainer. • Size: 730 x 1550 x 395 mm • Water capacity 131 liters. • Weight 51 (kg).

(Source: http://www.light-and-bath.com/index.php?lay=show&ac=cat_showcat&l=2&cid=42455)

T-Cup Apron

• To clean and convenient to service • There are two pocket on the front.

(Source: http://www.weloveshopping.com/ template/a21/s_product.php?page=2&shopid=149327&groupproduct=833637)

http://www.topcoolair.com/

http://www.light-and-bath.com/index.php?lay=show&ac=cat_showcat&l=2&cid=42455



http://www.weloveshopping.com/

184

Mask

• Length 175 mm + / - 2 mm • Width 95 mm + / - 2 mm • Rubber 180 mm + / - 2 mm (each side).

(Source: http://www.hamsiam.com/smf /index.php?topic=132330.0)

Tubs

• Hot/cold water ports available on right or left • Floor levelers built into solid full width legs • Two animal restraint hooks • Full Backsplash • Height: 57-1/2" • Leg Length: 20" • Full Backsplash Length: 37-1/2" • Deep: 15" • Depth: 24" (front to back) • Port Location Length: 39" (from the floor to the

water ports) (Source: http://www.grandeaglethai.com/%E0%B8% AD%E0%B9%88%E0%B8%B2%E0%B8%87%E0%B8%AD%E0%B8%B2%E0%B8%9A%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%AA%E0%B8%B8%E0%B8%99%E0%B8%B1%E0%B8%82%E0%B8%AA%E0%B9%80%E0%B8%95%E0%B8%99%E0%B9%80%E0%B8%A5%E0%B8%AA/%E0%B8%AD%E0%B9%88%E0%B8%B2%E0%B8%87%E0%B8%AD%E0%B8%B2%E0%B8%9A%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%AA%E0%B8%B8%E0%B8%99%E0%B8%B1%E0%B8%82%E0%B9%81%E0%B8%9A%E0%B8%9A%E0%B8%82%E0%B8%AD%E0%B8%9A%E0%B9%80%E0%B8%AD%E0%B8%B5%E0%B8%A2%E0%B8%87-%E0%B8%82%E0%B8%99%E0%B8%B2%E0%B8%94-48%E0%B8%99%E0%B8%B4%E0%B9%89%E0%B8%A7%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%9B%E0%B8%A3%E0%B8%B0%E0%B8%95%E0%B8%B9.html)

http://www.hamsiam.com/smf

http://www.grandeaglethai.com/%E0%B8%25

185


• The system Plasma cluster intensive spraying can

kill bacteria, mold particles, positive and negative bacteria. H5N1 bird flu virus into the air and disintegrate odor. The power dissipation of dust mite allergens.













186


PRICE PER UNIT/BAHT

TOTAL/BAHT

1 Midwest Grooming Table with Arm 2 4650 9300 G Edemco Finishing Dryer 2 6975 13950 2 Mini Grooming Cart 1 3700 3700 3 Andis Blade 1 434 434 4 Andis Easy Clip 2 2790 5580 5 Comb Small 8 Large 1 745 745 6 Soft Slicker Brushes for Dog 2 75 150 7 Slicker Brush 2 340 680 8 Pin Brush 2 90 180 9 Palm Brush 2 300 600 10 Shedding Rakes 2 340 680 11 Short Pill-Shaped Pin Brush 2 340 680 12 Bristle Brush 2 400 800 13 Curry Brush 2 300 600 14 Facial Scissor 2 620 1240 15 Thinning Scissor 2 930 1860 16 Straight Scissor 2 775 1550 17 Nail Clippers 2 495 990 18 Nail Filer 2 220 440 19 Wahl Pet Nail Grinder Kit 1 1460 1460 20 Soft Touch Town 24 33 792 F SHARP Water Heater 2 2590 5180 21 Bath Dog Spa 2 6086 12172 22 Tubs 2 4800 9600 23 T-Cup Apron 12 170 2040 24 Mask 100 1 100 25 SHARP Plasma Cluster 2 13500 27000 26 Mitsubishi Air + Service 1 29900 29900

Total 181 83,059 132,403

187

Dog Day Care & Puppy Room

Image

Description

Dog Bowl

• For put food and water

(Source: http://www.siambig.com/shop/view.php?id_product=100255&shop=HI_DOG)

Dog cage for puppies.

• Width 100 cm high, 50 cm. Barriers stall stable fits dog barrier nets. Spacious. Transplant patients do not feel uncomfortable. Mesh top and shoes with removable bottom. Naughty Dog to protect the other. Pole is attached to the ground on the field. There are doors that lock and zipper. (Source: http://www.yespetshop.com/product/801388/คอกกนหมา.html)

Dog Ball Colorful rubber balls. Suitable for all dog breeds. The material is light weight and not much damage to the mouth and teeth of a dog. (Source: http://www.tadee.net/product.detail_171024 _th_4331218)


188















189


PRICE PER UNIT/BAHT

TOTAL/BAHT

1 Dog Bowl 60 25 1500 2 Dog Ball 5 50 250 3 Dog Cage for puppies 1 1850 1850 4 Mitsubishi Air + service 1 29900 29900 5 SHARP plasma cluster 2 13500 27000

Total 69 45,325 60,500

Top Floor 2 / Shopping Zone

Image

Description

SE-C2000M

• PLU item record regular STD = 2000. • The department has up to 200 departments

(DEPARTMENT). • The screen display LCD 10 digits.

One-touch merchandising system 72 buttons (DIRECT PLU).

• Large LCD display illuminated the clear view of all three lines show name and number and total amount.

• Get multiple cash payments, credit Report daily, hourly, monthly and reports to determine the period.

• Ability to add, subtracts, multiply and calculates a percentage. Statement and change. And value added tax (VAT).

• Display customer balance (POP-UP CUSTOMER DISPLAY) 8 digits.

• Cash drawer opens automatically. When it is received.

(Source: http://cmgoa.igetweb.com/product/852636/SE-C2000M.html)



190

HP Pavilion All-in-One MS200 PC HP’s new, non-touch screen all-in-one that is aimed to fit in small spaces like dorms with its 18.5″ 16:9 widescreen. The overall body has a smooth, rounded design with a matte black and silver finish. It definitely is a computer that you wouldn’t want to hide in a cabinet. Packed inside is a 1.50 GHz AMD dual processor, 2GB of memory, a 320GB hard drive, stereo speakers, and a built-in webcam and microphone. For movies and photos, the MS214 has a DVD burner and a 6-in-1 media card reader. (Source: http://www.technologytell.com/gadgets/50022/hps-new-all-in-one-ms200-isnt-a-touchscreen-but-its-light-on-your-wallet/)

HP Photo Smart C4680 All-in-One Printer This HP Photo Smart Printer functions as a printer, a copier, and a scanner. It prints at a speed of up to 29ppm, and scans at up to 1200 x 2400 dpi. This HP printer comes equipped with a 1.45” color Touch Smart display, which allows you to view and print your photos without needing a computer. This printer is also Energy Star qualified, and uses less than 1-watt of energy when turned off. (Source: http://news.printcountry.com/tag/hp-photosmart)

IKED JULE Working Chair

• Width: 50 cm • Depth: 50 cm • Seat width: 35 cm • Seat depth: 32 cm • The. Seat height: 38 cm • Maximum penalty: 50 cm

(Source : http://www.ikea.com/th/th/catalog/products/ S39884561/


191

IKED Trashcan






PANASONIC KX-TS5OOMX

• Call repeating the last number dialed with a single button.

• Available in both pulse and tone. • Adjust the volume level for 3 rings. • Flash buttons for special features. The transfer

case is compatible with the PABX calls overlap (Source: http://www.sripiboon.com/product-th-96749-521438-*+โทรศพท+*+PANASONIC+พานาโซนค+KX+TS5OOMX.html)



192

Shelves 2 side

• Load capacity 120 kg / layer plate rack at a good weight.

• Large steel pole with a 2 mm thick stand of area 15 cm tall

• Makes it convenient to pick up goods. Added to the keel. Fold up the M Hair high prices.

• The 3rd line wing and attached to a weight. • The walls are perforated steel sheet (pack) to the

island next mast always smooth. • The levels of the same depth of 50 cm over a

length of 120 cm

(Source: http://sunzonesky.com/product-th-341388-2.+%E0%B8%8A%E0%B8%B1%E0%B9%89%E0%B8%99%E0%B8%A7%E0%B8%B2%E0%B8%87%E0%B8%AA%E0%B8%B4%E0%B8%99%E0%B8%84%E0%B9%89%E0%B8%B2%E0%B8%A1%E0%B8%B4%E0%B8%99%E0%B8%B4%E0%B8%A1%E0%B8%B2%E0%B8%A3%E0%B9%8C%E0%B8%97.html)

Shelves 1 side






length of 120 cm


http://sunzonesky.com/product-th-341388-2.+%E0%B8%8A%E0%B8%B1%E0%B9%89%E0%B8%99%E0%B8%A7%E0%B8%B2%E0%B8%87%E0%B8%AA%E0%B8%B4%E0%B8%99%E0%B8%84%E0%B9%89%E0%B8%B2%E0%B8%A1%E0%B8%B4%E0%B8%99%E0%B8%B4%E0%B8%A1%E0%B8%B2%E0%B8%A3%E0%B9%8C%E0%B8%97.html














193

Shelves 1 side with Hanger






length of 120 cm



PRICE PER UNIT/BAHT

TOTAL/BAHT

A Quick pos of CASIO SE-C2000M 1 13500 13500 B Computer HP Pavilion MS200 All-in-one 1 19900 59700 C Printer HP Photo smart C4680 1 3990 3990 1 IKED working chairs 2 1690 3380 2 Mitsubishi Air + Service 3 29900 89700 3 Telephone Panasonic 1 590 590 4 IKED Trashcan 1 89 89 5 Shelves 2 side 15 2700 40500 6 Shelves 1 side 10 1750 17500 7 Shelves with hanger 1 side 5 2200 11000

Total 42 76,309 239,949








194

Depreciation

Depreciation of Pre –Operation cost

Year 1

No Pre-Operating cost Total/Baht

Year Depreciation Jan Feb Mar Apr May Jan

1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0

2 Construction + Drawing 3,500,000 20 175000 14583.3 14583.3 14583.3 14583.3 14583.3 14583.3

3 Billboard of company 50,000 5 10000 833.33 833.33 833.33 833.33 833.33 833.33

Total Accumulated Depreciation Year 1 185,000 15,416.63 15,416.63 15,416.63 15,416.63 15,416.63 15,416.63


Year Depreciation Jul Aug Sep Oct Nov Dec Accumulated Depreciation

1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0 0

2 Construction + Drawing 3,500,000 20 175000 14583.3 14583.3 14583.3 14583.3 14583.3 14583.3 175,000

3 Billboard of company 50,000 5 10000 833.33 833.33 833.33 833.33 833.33 833.33 10,000

Total Accumulated Depreciation Year 1 185,000 15,416.63 15,416.63 15,416.63 15,416.63 15,416.63 15,416.63 185,000

Year 2



1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0






1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0 0




195

Year 3



1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0






1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0 0




Year 4



1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0






1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0 0




Year 5



1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0






1 Landscape cost 1,200,000 0 0 0 0 0 0 0 0 0




196

Depreciation of equipment / tools

Year 1: Office reception / Cashier (Down Flood)

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL YEAR DEPRECIATION

Jan Feb Mar Apr May Jun

A Quick pos of CASIO SE-C2000M

1 13500 13500 5 2700 225 225 225 225 225 225

B Computer HP Pavilion MS200 All-in-one

3 19900 59700 5 11940 995 995 995 995 995 995

C Printer HP Photo smart C4680

1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25

1 IKED working chairs 4 1690 6760 10 676 56.33 56.33 56.33 56.33 56.33 56.33

2 Mitsubishi Air + Service 1 29900 29900 10 2990 249.17 249.17 249.17 249.17 249.17 249.17

3 Telephone Panasonic 1 590 590 10 59 4.92 4.92 4.92 4.92 4.92 4.92

4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15

10 IKED to put tissue in 2 149 298 10 29.80 2.48 2.48 2.48 2.48 2.48 2.48

11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52

13 Spray house 2 60 120 10 12 1 1 1 1 1 1

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08

15 SHARP Plasma Cluster 1 13500 13500 5 2700 225 225 225 225 225 225

Total Accumulated Depreciation Year 1 22,787.7 1898.98 1898.98 1898.98 1898.98 1898.98 1898.98

NO LIST NO OF

PRODUCT

PRICE PER UNIT


Jul Aug Sep Oct Nov Dec Accumulated

Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 2700


3 19900 59700 5 11940 995 995 995 995 995 995 11940


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 399

1 IKED working chairs 4 1690 6760 10 676 56.33 56.33 56.33 56.33 56.33 56.33 676

2 Mitsubishi Air + Service 1 29900 29900 10 2990 249.17 249.17 249.17 249.17 249.17 249.17 2990

3 Telephone Panasonic 1 590 590 10 59 4.92 4.92 4.92 4.92 4.92 4.92 59

4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58 139

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47 53.60

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50 198

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23 26.70

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32 39.80

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15 13.80

10 IKED to put tissue in 2 149 298 10 29.80 2.48 2.48 2.48 2.48 2.48 2.48 29.80

11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98 299.80

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52 42.20

13 Spray house 2 60 120 10 12 1 1 1 1 1 1 12

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08 469

15 SHARP Plasma Cluster 1 13500 13500 5 2700 225 225 225 225 225 225 2700

Total Accumulated Depreciation Year 1 22,787.7 1898.98 1898.98 1898.98 1898.98 1898.98 1898.98 22787.7

197


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



1 13500 13500 5 2700 225 225 225 225 225 225


3 19900 59700 5 11940 995 995 995 995 995 995


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15


11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52

13 Spray house 2 60 120 10 12 1 1 1 1 1 1

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08



NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 5400


3 19900 59700 5 11940 995 995 995 995 995 995 23880


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 798




4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58 278

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47 107.20

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50 396

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23 53.40

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32 79.60

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15 27.60


11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98 599.60

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52 84.40

13 Spray house 2 60 120 10 12 1 1 1 1 1 1 24

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08 938



198


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



1 13500 13500 5 2700 225 225 225 225 225 225


3 19900 59700 5 11940 995 995 995 995 995 995


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15


11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52

13 Spray house 2 60 120 10 12 1 1 1 1 1 1

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08



NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 8100


3 19900 59700 5 11940 995 995 995 995 995 995 35820


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 1197




4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58 417

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47 160.80

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50 594

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23 80.10

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32 119.40

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15 41.40


11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98 899.40

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52 126.60

13 Spray house 2 60 120 10 12 1 1 1 1 1 1 36

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08 1407



199


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



1 13500 13500 5 2700 225 225 225 225 225 225


3 19900 59700 5 11940 995 995 995 995 995 995


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15


11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52

13 Spray house 2 60 120 10 12 1 1 1 1 1 1

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08



NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 10800


3 19900 59700 5 11940 995 995 995 995 995 995 47760


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 1596




4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58 556

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47 214.40

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50 792

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23 106.8

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32 159.2

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15 55.2


11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98 1199.2

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52 168.8

13 Spray house 2 60 120 10 12 1 1 1 1 1 1 48

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08 1876



200


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



1 13500 13500 5 2700 225 225 225 225 225 225


3 19900 59700 5 11940 995 995 995 995 995 995


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15


11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52

13 Spray house 2 60 120 10 12 1 1 1 1 1 1

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08



NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 13500


3 19900 59700 5 11940 995 995 995 995 995 995 59700


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 1995




4 IKED wash Bowl 1 1390 1390 10 139 11.58 11.58 11.58 11.58 11.58 11.58 695

5 Faucet def 2 268 536 10 53.60 4.47 4.47 4.47 4.47 4.47 4.47 268

6 IKED Mirror 2 990 1980 10 198 16.50 16.50 16.50 16.50 16.50 16.50 990

7 IKED Trashcan 3 89 267 10 26.70 2.23 2.23 2.23 2.23 2.23 2.23 133.50

8 IKED Dish soap 2 199 398 10 39.80 3.32 3.32 3.32 3.32 3.32 3.32 199

9 IKED Hard-line 2 69 138 10 13.80 1.15 1.15 1.15 1.15 1.15 1.15 69

10 IKED to put tissue in 2 149 298 10 29.80 2.48 2.48 2.48 2.48 2.48 2.48 149

11 Toilet Bowl 2 1449 2998 10 299.80 24.98 24.98 24.98 24.98 24.98 24.98 1499

12 Man toilet bowl 1 422 422 10 42.20 3.52 3.52 3.52 3.52 3.52 3.52 211

13 Spray house 2 60 120 10 12 1 1 1 1 1 1 60

14 Chest of Drawers 1 4690 4690 10 469 39.08 39.08 39.08 39.08 39.08 39.08 2345



201

Year 1: Living Room

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


D Atlantic Drink Dispenser 1 3965 3965 10 396.5 33.04 33.04 33.04 33.04 33.04 33.04

E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48


Total Accumulated Depreciation Year 1

17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation

D Atlantic Drink Dispenser 1 3965 3965 10 396.5 33.04 33.04 33.04 33.04 33.04 33.04 396.5

E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83 3898

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265 3180

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25 699

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 8.9

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08 169

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42 89


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16 192

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48 29.8



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17 17342.2

202

Year 2: Living Room

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation

D Atlantic Drink Dispenser 1 3965 3965 10 396.5 33.04 33.04 33.04 33.04 33.04 33.04 793

E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83 7796

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265 6360

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25 1398

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 17.8

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08 338

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42 178


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16 384

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48 59.6



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17 34684.40

203

Year 3: Living Room

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83 11694

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265 9540

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25 2097

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 26.7

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08 507

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42 267


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16 576

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48 89.4



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17 52026.6

204

Year 4: Living Room

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation

D Atlantic Drink Dispenser 1 3965 3965 10 396.5 33.04 33.04 33.04 33.04 33.04 33.04 1586

E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83 15592

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265 12720

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25 2796

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 35.6

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08 676

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42 356


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16 768

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48 119.2



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17 69368.8

205

Year 5: Living Room

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


E LG TV 42” 1 19490 19490 5 3898 324.83 324.83 324.83 324.83 324.83 324.83 19490

1 INDEX Sofa 2 15900 31800 10 3180 265 265 265 265 265 265 15900

2 IKED TV Cabinet 1 6990 6990 10 699 58.25 58.25 58.25 58.25 58.25 58.25 3495

3 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 44.5

4 IKED Living 1 1690 1690 10 169 14.08 14.08 14.08 14.08 14.08 14.08 845

5 IKED Side Table 1 890 890 10 89 7.42 7.42 7.42 7.42 7.42 7.42 445


7 Tea Cup 12 80 960 5 192 16 16 16 16 16 16 960

8 IKED Coffee Box 1 149 149 5 29.8 2.48 2.48 2.48 2.48 2.48 2.48 149



17342.2 1445.17 1445.17 1445.17 1445.17 1445.17 1445.17 86711

206

Year 1: Training & Relax Room

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



2 Cool Top Fan 3 2407 7221 10 722.10 60.18 60.18 60.18 60.18 60.18 60.18 3 Dog Equipment Train 2 5278 10556 5 2111.20 175.93 175.93 175.93 175.93 175.93 175.93 4 Dog Leash Chain Train 10 100 1000 5 200 16.67 16.67 16.67 16.67 16.67 16.67

5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation

1 Mitsubishi Air + Service 3 29900 89700 10 8970 747.5 747.5 747.5 757.5 747.5 747.5 8970 2 Cool Top Fan 3 2407 7221 10 722.10 60.18 60.18 60.18 60.18 60.18 60.18 722.10 3 Dog Equipment Train 2 5278 10556 5 2111.20 175.93 175.93 175.93 175.93 175.93 175.93 2111.20 4 Dog Leash Chain Train 10 100 1000 5 200 16.67 16.67 16.67 16.67 16.67 16.67 200

5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17 50

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42 125


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86 12178.3


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


1 Mitsubishi Air + Service 3 29900 89700 10 8970 747.5 747.5 747.5 757.5 747.5 747.5 2 Cool Top Fan 3 2407 7221 10 722.10 60.18 60.18 60.18 60.18 60.18 60.18 3 Dog Equipment Train 2 5278 10556 5 2111.20 175.93 175.93 175.93 175.93 175.93 175.93 4 Dog Leash Chain Train 10 100 1000 5 200 16.67 16.67 16.67 16.67 16.67 16.67

5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17 100

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42 250


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86 24356.6

207


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION




5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17 150

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42 375


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86 36534.9


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION




5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42


6198.3 516.54 516.54 516.54 516.54 516.54 516.54

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17 200

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42 500


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86 48713.2

208


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION




5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation

1 Mitsubishi Air + Service 3 29900 89700 10 8970 747.5 747.5 747.5 757.5 747.5 747.5 44850 2 Cool Top Fan 3 2407 7221 10 722.10 60.18 60.18 60.18 60.18 60.18 60.18 3610.5 3 Dog Equipment Train 2 5278 10556 5 2111.20 175.93 175.93 175.93 175.93 175.93 175.93 10556 4 Dog Leash Chain Train 10 100 1000 5 200 16.67 16.67 16.67 16.67 16.67 16.67 1000

5 Dog Ball Train 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17 250

6 Dog Basket Train 5 50 250 2 125 10.42 10.42 10.42 10.42 10.42 10.42 625


12178.3 1014.86 1014.86 1014.86 1014.86 1014.86 1014.86 60891.5

209

Year 1: Dog Spa and Grooming Room / Bathing

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


1 Midwest Grooming Table with Arm

2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50

G Edemco Finishing Dryer 2 6975 13950 5 2790 232.50 232.50 232.50 232.50 232.50 232.50

2 Mini Grooming Cart 1 3700 3700 10 370 30.83 30.83 30.83 30.83 30.83 30.83

3 Andis Blade 1 434 434 5 86.80 7.23 7.23 7.23 7.23 7.23 7.23

4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42

6 Soft Slicker Brushes for Dog

2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

11 Short Pill-Shaped Pin Brush

2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67

15 Thinning Scissor 2 930 1860 5 372 31 31 31 31 31 31

16 Straight Scissor 2 775 1550 5 310 25.83 25.83 25.83 25.83 25.83 25.83

17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33

19 Wahl Pet Nail Grinder Kit

1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20

F SHARP Water Heater 2 2590 5180 5 1036 86.33 86.33 86.33 86.33 86.33 86.33

21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50 930

G Edemco Finishing Dryer 2 6975 13950 5 2790 232.50 232.50 232.50 232.50 232.50 232.50 2790 2 Mini Grooming Cart 1 3700 3700 10 370 30.83 30.83 30.83 30.83 30.83 30.83 370 3 Andis Blade 1 434 434 5 86.80 7.23 7.23 7.23 7.23 7.23 7.23 86.80

4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93 1116

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42 149


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50 30

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 136

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3 36

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10 120

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 136


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 136

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33 160

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10 120

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67 248

15 Thinning Scissor 2 930 1860 5 372 31 31 31 31 31 31 372

16 Straight Scissor 2 775 1550 5 310 25.83 25.83 25.83 25.83 25.83 25.83 310

17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50 198

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33 88


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33 292

210

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20 158.40

F SHARP Water Heater 2 2590 5180 5 1036 86.33 86.33 86.33 86.33 86.33 86.33 1036

21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43 1217.20

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80 960

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17 204

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17 50



Total Accumulated Depreciation Year 1 19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26 19839.4

211


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50



3 Andis Blade 1 434 434 5 86.80 7.23 7.23 7.23 7.23 7.23 7.23

4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67



17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20


21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50 1860


4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93 2232

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42 298


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50 60

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 272

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3 72

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10 240

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 272


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 272

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33 320

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10 240

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67 496



17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50 396

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33 176


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33 584

212

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20 316.8


21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43 2434.4

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80 1920

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17 408

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17 100




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26 39678.8

213


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50



3 Andis Blade 1 434 434 5 86.80 7.23 7.23 7.23 7.23 7.23 7.23

4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67



17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20


21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50 2790


4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93 3348

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42 447


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50 90

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 408

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3 108

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10 360

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 408


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 408

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33 480

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10 360

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67 744



17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50 594

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33 264


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33 876

214

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20 475.2


21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43 3651.6

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80 2880

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17 612

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17 150




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26 59518.20

215


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50



3 Andis Blade 1 434 434 5 86.80 7.23 7.23 7.23 7.23 7.23 7.23

4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67



17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20


21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50 3720


4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93 4464

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42 596


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50 120

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 544

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3 144

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10 480

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 544


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 544

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33 640

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10 480

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67 992



17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50 792

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33 352


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33 1168

216

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20 633.6


21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43 4868.8

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80 3840

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17 816

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17 200




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26 79357.60

217


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION



2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50



3 Andis Blade 1 434 434 5 86.80 7.23 7.23 7.23 7.23 7.23 7.23

4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67



17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20


21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation


2 4650 9300 10 930 77.50 77.50 77.50 77.50 77.50 77.50 4650

G Edemco Finishing Dryer 2 6975 13950 5 2790 232.50 232.50 232.50 232.50 232.50 232.50 13950 2 Mini Grooming Cart 1 3700 3700 10 370 30.83 30.83 30.83 30.83 30.83 30.83 1850 3 Andis Blade 1 434 434 5 86.80 7.23 7.23 7.23 7.23 7.23 7.23 434

4 Andis Easy Clip 2 2790 5580 5 1116 93 93 93 93 93 93 5580

5 Comb Small 8 Large 1 745 745 5 149 12.42 12.42 12.42 12.42 12.42 12.42 745


2 75 150 5 30 2.50 2.50 2.50 2.50 2.50 2.50 150

7 Slicker Brush 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 680

8 Pin Brush 2 90 180 5 36 3 3 3 3 3 3 180

9 Palm Brush 2 300 600 5 120 10 10 10 10 10 10 600

10 Shedding Rakes 2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 680


2 340 680 5 136 11.33 11.33 11.33 11.33 11.33 11.33 680

12 Bristle Brush 2 400 800 5 160 13.33 13.33 13.33 13.33 13.33 13.33 800

13 Curry Brush 2 300 600 5 120 10 10 10 10 10 10 600

14 Facial Scissor 2 620 1240 5 248 20.67 20.67 20.67 20.67 20.67 20.67 1240



17 Nail Clippers 2 495 990 5 198 16.50 16.50 16.50 16.50 16.50 16.50 990

18 Nail Filer 2 220 440 5 88 7.33 7.33 7.33 7.33 7.33 7.33 440

218


1 1460 1460 5 292 24.33 24.33 24.33 24.33 24.33 24.33 1460

20 Soft Touch Town 24 33 792 5 158.40 13.20 13.20 13.20 13.20 13.20 13.20 792


21 Bath Dog Spa 2 6086 12172 10 1217.20 101.43 101.43 101.43 101.43 101.43 101.43 6086

22 Tubs 2 4800 9600 10 960 80 80 80 80 80 80 4800

23 T-Cup Apron 12 170 2040 10 204 17 17 17 17 17 17 1020

24 Mask 100 1 100 2 50 4.17 4.17 4.17 4.17 4.17 4.17 250




19839.4 1653.26 1653.26 1653.26 1653.26 1653.26 1653.26 99197

219

Year 1: Dog Day Care & Puppy Room

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


1 Dog Bowl 60 25 1500 10 150 12.50 12.50 12.50 12.50 12.50 12.50

2 Dog Ball 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17 3 Dog Cage for puppies 1 1850 1850 3 616.67 51.39 51.39 51.39 51.39 51.39 51.39 4 Mitsubishi Air + service 1 29900 29900 10 2990 249.17 249.17 249.17 249.17 249.17 249.17

5 SHARP plasma cluster 2 13500 27000 5 5400 450 450 450 450 450 450


9206.67 767.23 767.23 767.23 767.23 767.23 767.23

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation

1 Dog Bowl 60 25 1500 10 150 12.50 12.50 12.50 12.50 12.50 12.50 150 2 Dog Ball 5 50 250 5 50 4.17 4.17 4.17 4.17 4.17 4.17 50 3 Dog Cage for puppies 1 1850 1850 3 616.67 51.39 51.39 51.39 51.39 51.39 51.39 616.67 4 Mitsubishi Air + service 1 29900 29900 10 2990 249.17 249.17 249.17 249.17 249.17 249.17 2990

5 SHARP plasma cluster 2 13500 27000 5 5400 450 450 450 450 450 450 5400


9206.67 767.23 767.23 767.23 767.23 767.23 767.23 9206.67


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


1 Dog Bowl 60 25 1500 10 150 12.50 12.50 12.50 12.50 12.50 12.50




9206.67 767.23 767.23 767.23 767.23 767.23 767.23

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation




9206.67 767.23 767.23 767.23 767.23 767.23 767.23 18413.34


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


1 Dog Bowl 60 25 1500 10 150 12.50 12.50 12.50 12.50 12.50 12.50




9206.67 767.23 767.23 767.23 767.23 767.23 767.23

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation




9206.67 767.23 767.23 767.23 767.23 767.23 767.23 27620.01

220


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


1 Dog Bowl 60 25 1500 10 150 12.50 12.50 12.50 12.50 12.50 12.50




9206.67 767.23 767.23 767.23 767.23 767.23 767.23

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation




9206.67 767.23 767.23 767.23 767.23 767.23 767.23 36826.68


NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


1 Dog Bowl 60 25 1500 10 150 12.50 12.50 12.50 12.50 12.50 12.50




9206.67 767.23 767.23 767.23 767.23 767.23 767.23

NO LIST NO OF

PRODUCT

PRICE PER UNIT

TOTAL

YEAR DEPRECIATION


Depreciation




9206.67 767.23 767.23 767.23 767.23 767.23 767.23 46033.35

221

Year 1: Top Floor 2 / Shopping Zone

NO LIST NO OF

PRODUCT

PRICE PER UNIT




1 13500 13500 5 2700 225 225 225 225 225 225


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83

7 Shelves with hanger 1 side

5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91

NO LIST NO OF

PRODUCT

PRICE PER UNIT



Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 2700


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67 3980


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 399




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 8.9

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50 4050

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83 1750


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33 220


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91 22474.9

222


NO LIST NO OF

PRODUCT

PRICE PER UNIT




1 13500 13500 5 2700 225 225 225 225 225 225


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91

NO LIST NO OF

PRODUCT

PRICE PER UNIT



Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 5400


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67 7960


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 798




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 17.8

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50 8100

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83 3500


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33 440


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91 44949.80

223


NO LIST NO OF

PRODUCT

PRICE PER UNIT




1 13500 13500 5 2700 225 225 225 225 225 225


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91

NO LIST NO OF

PRODUCT

PRICE PER UNIT



Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 8100


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67 11940


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 1197




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 26.7

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50 12150

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83 5250


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33 660


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91 67424.70

224


NO LIST NO OF

PRODUCT

PRICE PER UNIT




1 13500 13500 5 2700 225 225 225 225 225 225


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91

NO LIST NO OF

PRODUCT

PRICE PER UNIT



Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 10800


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67 15920


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 1596




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 35.6

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50 16200

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83 7000


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33 880


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91 89899.60

225


NO LIST NO OF

PRODUCT

PRICE PER UNIT




1 13500 13500 5 2700 225 225 225 225 225 225


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91

NO LIST NO OF

PRODUCT

PRICE PER UNIT



Depreciation


1 13500 13500 5 2700 225 225 225 225 225 225 13500


1 19900 59700 5 3980 331.67 331.67 331.67 331.67 331.67 331.67 19900


1 3990 3990 10 399 33.25 33.25 33.25 33.25 33.25 33.25 1995




4 IKED Trashcan 1 89 89 10 8.9 0.74 0.74 0.74 0.74 0.74 0.74 44.5

5 Shelves 2 side 15 2700 40500 10 4050 337.50 337.50 337.50 337.50 337.50 337.50 20250

6 Shelves 1 side 10 1750 17500 10 1750 145.83 145.83 145.83 145.83 145.83 145.83 8750


5 2200 11000 10 220 18.33 18.33 18.33 18.33 18.33 18.33 1100


22474.9 1872.91 1872.91 1872.91 1872.91 1872.91 1872.91 112374.50

226

All about the depreciation is mean all of equipments, tools or land and etc. It will have cost of depreciation for calculate about cost that we used this thing example of we buy equipment for use in office such as air – conditioner. In this ways we always calculate cost of depreciation of air – conditioner around 5 years and use this cost to calculate about all cost that need to spend in process of operation. Year: 1

No. LIST OF DEPRECIATION. TOTAL. 1 Depreciation of Pre - Operation Cost. 185,000 2 Office reception / Cashier (Down Floor) 22,787 3 Living Room. 17,342 4 Training & Relax Room 12,178 5 Dog Spa and Grooming Room / Bathing 19,839 6 Dog Day Care & Puppy Room 9,206 7 Top Floor 2 / Shopping Zone 22,474

TOTAL 288,826

Year: 2.


TOTAL 577,655

Year: 3


TOTAL 866,485

227

Year: 4


TOTAL 1,155,313

Year: 5


TOTAL. 1,444,144

228

Chapter 5

Operations Cost

229

Product characteristics

Fashion Pet

(T1) (T2)

Fashion Pet by various festivals such as Halloween, Christmas or including fashion by the popularity of the film such as Batman, Supper man, Spider man etc.

Example

Sale Price: T1 = 550 B- Small, 580 B- Medium, 600 B- Large, 700 B- Extra Large,

T2 = 550 B- Small, 580 B- Medium, 600 B- Large, 700 B- Extra Large.

We think well for wear with the dogs that we would sell because fashion coat helps the dogs more cute.

Dogs collar

(C4)

C4: Synthetic leather with star 230 B- XXS size, 280 B- XS size, 330 B- S sizes

230

Designed so that owners can communicate with their pet in a way they instinctively understand, the Gentle Leader painlessly and effectively removes the dog’s natural tendency to pull by placing gentle pressure on calming points and eliminating uncomfortable pressure on the throat.

Which we can use for training dogs in shop and the products suitable for sale.

Leash

(L2)

(L2) Leas shirts sport design (Have only small, medium)

• Leas shirts of dogs, strong, secure and not loose. • Comfortable. • Scalable. • The lock is a simple locking and quick disconnect. • 122 cm long removable dog leash

Anyone who uses this leash must be able to control the dog and watch the dog closely at all times to keep it from running off or wrapping anyone in the cord/tape/belt. Keep out of reach of small children.

Which we can use for training dogs in shop and the products suitable for sale.

231

Dogs Cage

(CC1)

Sale Price : CC1 = 350B- size XS, 450B- size S, 550B- size M, 650B- size L, 750 size XL

Dogs Cage can be used on dogs in stores, and can be sold at a price that is very affordable if compared to applications.

Food for dogs

Beef & Milk (SH1) Roast Beef (SH3) Roast Beef (SH6)

232

Puppy: Beef & Milk (SH1) Ingredients Ground Corn, Chicken by-product Meal, Broken Rice, Corn Gluten Meal, Full Fat Soybean Chicken Fat, Dried Whole Egg, Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Garlic, Vitamins and Minerals, Antioxidant, Flavoring and Food Coloring

Adult: Roast Beef (SH3) Ingredients Ground Corn, Chicken by-product Meal, Broken Rice, Full Fat Soybean, Chicken Fat, Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Vitamins and Minerals, Antioxidant, Flavoring and Food Coloring.

Small breed: Roast Beef (SH6) Ingredients Ground Corn, Chicken by-product Meal, Broken Rice, Full Fat Soybean Chicken Fat, Brewers Dried Yeast, Poultry Digest, Lecithin, Fish Oil, Iodized Salt, Garlic, Vitamins and Minerals, Antioxidant, Flavoring and Food Coloring

These foods are essential with the store because we have to train dogs, nurture and etc; we therefore choose the best food for dogs.

233

Shampoo

SH1 SH2 SH3 SH4 SH5 SH6 SH7 SH8 SH9

SH10 SH11 SH12 SH13

Shampoo required for use in shop. We need to choose the best shampoo to use in stores to avoid discredit the store. Shampoo that we are bring sales, it is shampoo that to use service in store.

234

Dog bowl

(BD3)

Dog Bowl features a non-slip rubber base, ensure even the most enthusiastic of dogs

will not be chasing their food bowl across the tiles. This classic dog bowl is available in a range of vibrant colors. Sale Price:BD3 = 300B- 350ml , 380B- 500ml , 450B- 1000ml , 580B- 2000ml.

We choose (BD3) because (BD3) can put have two type such as food and water. (BD3) help you save living area.

Dog for sell (Chihuahua, Pomeranian, and Yorkshire terrier)

The Chihuahua is the smallest breed of dog. But it's spunky demeanor and personality outshines its diminutive size.

Pomeranians are lively and full of fun. They are very intelligent and eager to learn. They want to be taught and will do their best to learn. Pomeranians are devoted and loyal to their owners. They always seek companionship and want nothing more than to be with their family.

235

Yorkshire terriers tend to bark a lot. This makes them excellent watch dogs because they will sound the alarm when anyone gets near. This barking problem can be resolved with proper training.

We chose to sell three varieties of dog because three dogs are popular nowadays and very expensive. Three species of dog can be very profitable for the stores.

Direct Labor

Employees for bath 3 Positions.

Job description:

- Bathe to dogs

Qualifications:

- Male or female. - Age over 20years old. - Must be a person who loves dogs. - Diligent.

Employees for grooming 3 Positions.

Job description:

- Grooming, cut nail, ears cleaningfor dog

Qualifications:

- Male or female. - Age over 20years old. - Must be a person who loves dogs. - Diligent. - Must been studied cut about fur of dogs or have experienced.

Employees for massage 2 Positions.

Job description:

- Massage for dogs and make dogs to enjoy.

Qualifications:

- Male or female. - Age over 20years old. - Must be a person who loves dogs.

236

- Diligent. - Must been studied about massage of dogs or have experienced. - Employees for trainer 1 Position

Job description:

- Trainer for dogs. - Consultation with the owner of the dog.

Qualifications:

- Male or female. - Age over 20years old. - Must be a person who loves dogs. - Diligent. - A lot of experienced - Must been studied about trainer for dogs.

Employees for veterinary 1 Position

Job description:

- Can maintain dogs that will be back to good health. - Prescription for dogs.

Qualifications:

- Male or female. - Age over 20years old. - Must be a person who loves dogs. - Diligent. - A lot of experienced. - Graduated from veterinary medicine.

237

Wage of employee.

Employees

Person

Wages/Day

Wages/Month

Total

Bathing 2 300 9000 18000 Grooming 2 400 12000 24000

Spa 1 300 9000 9000 Trainer 2 (3 hour/week) 500 6000 12000 Total 8 1500 36000 63000

*Employees for bathe, grooming and spa were calculated base on the minimum rate

300 bath per day. But the trainer and veterinary will increases wage by ability and the all employees must training before work.

(Source:http://www.komchadluek.net/detail/20120905/139357/%E0%B9%80%E0%B8%84%E0%B8%B2%E0%B8%B0%E0%B9%81%E0%B8%A5%E0%B9%89%E0%B8%A7!1%E0%B8%A1.%E0%B8%84.56%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B8%88%E0%B9%89%E0%B8%B2%E0%B8%87300%E0%B8%97%E0%B8%B1%E0%B9%88%E0%B8%A7%E0%B8%9B%E0%B8%97..html#.UOwgYuR18-Y)

Logistics Management (Transport, Quantity, Ordering for Each Month)

Land Transport

By train

Within each month there will be a dog ordering around 10-12 times, and one or two

dogs will transport by a train to many parts in the country. The cost for train transport will be

300 baht per one dog.

By bus

Within each month there will be a dog ordering around 2-3 times, and one or two

dogs will transport by a bus to many parts in the country. The cost for bus transport will be

500 baht per one dog. However, there is an exception for bus transport; a bus can transport

only a small dog that does not make a loud noise for annoying the passengers.

Ship Transport

Within each month there will be a dog ordering around 5-6 times, and 5-7 dogs will

transport by ship to many harbors trough the country. The cost for ship transport will be 600

baht per one dog.

http://www.komchadluek.net/detail/20120905/139357/%E0%B9%80%E0%B8%84%E0%B8%B2%E0%B8%B0%E0%B9%81%E0%B8%A5%E0%B9%89%E0%B8%A7!1%E0%B8%A1.%E0%B8%84.56%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B8%88%E0%B9%89%E0%B8%B2%E0%B8%87300%E0%B8%97%E0%B8%B1%E0%B9%88%E0%B8%A7%E0%B8%9B%E0%B8%97..html#.UOwgYuR18-Y





238

Air Transport

Within each month there will be a dog ordering around 3-5 times, and 2-3 dogs will

transport by plane to many airports trough the country. The cost for air transport will be 1,000

baht per one dog.

Overhead

1. Water Expense. Forecast use the water 40 cu.m/month x 19.125 baht

Water Expense rate Price per unit x Unit that use ( cu.m ) Total Bath

16.00 x 10.00 160.00 19.00 x 10.00 190.00 20.00 x 10.00 200.00 21.50 x 10.00 215.00

Total of Water Expense 765.00 Cost of service 60.00 Bath Cost of Vat 7 % 57.75 Bath Total all of Water Expense 882.75 Bath

(Source: http://www.pwa.co.th/service/billing.php) (Resource: http://www.pwa.co.th/service/tariff_rate.html (Accesses January 3, 2013)

2. Electricity Expense For electricity expense of factory ** Remark: Used the power is 1019.352 units/ per month 1-150 unit 1.8047 ฿ 151- 400 unit 2.7781 ฿ more over 400 unit (401 – 1019.352) 2.9780 ฿ Total 4059.92 ฿ Cost of Ft (0.9255 Bath per unit) 943.410 ฿ General Service 284.1944 ฿

Total electricity expense 5,287.524 ฿/ per month

(Source: http://www.dpu.ac.th/eng/ee/cal/index.php) (Source: http://www.dpu.ac.th/eng/ee/cal/beginner20.php)

(Source: http://www.pea.co.th/rates/Rate2011.pdf)

http://www.pwa.co.th/service/billing.php

http://www.dpu.ac.th/eng/ee/cal/index.php

http://www.dpu.ac.th/eng/ee/cal/beginner20.php

http://www.pea.co.th/rates/Rate2011.pdf

239

4. Internet expense/month Internet expense 599 Baht Vat 7% 41.93 Baht Total internet expense 640.93 Baht 5. Telephone expense/month Telephone expense 500 Baht Vat 7% 35 Baht Total Telephone expense 535 Baht *Remark: 1 baht/3 minutes in the local and the domestic long distance and mobile phone following the rate of domestic long distance 6. Staff training * Remark: use 2 staff for training dogs. Staff timing 10hr/ per week (200 ฿ / per hr) 2,000 Bath Equipment/tool

Dog Equipment Training

• Weave Pole Set - 30" poles with a free-standing base. Standard 6-pole set.

• Adjustable jump - with a displaceable bar (for safety) that adjusts to any height by sliding the 2 jump cups up and down on the side bars.

• Adjustable Tire jump - 24" diameter hoop that slides up and down on the side bars.

• Pause box - Great training aid and substitute for the pause table. Dog must stop and either sit or lay down for a 5 second count.

• Tunnel & Chute - 3' tunnel with 22" diameter and attachable 8' chute. Use the tunnel by itself, or attach the chute for extra challenge. Color is subject to availability only.

• Carrying Bag - sturdy canvas-like material with wide strap. (bag is blue and yellow as shown, and has a pocket on the outside)

• Colored vinyl tape - for decorating all the poles. Instruction Manual, that includes pictures and training tips for each obstacle.

(Source: http://www.nwagility.com/agility-kits.php)

http://www.nwagility.com/agility-kits.php

240

Basket Training Dog (Source: http://nongkhai-culture.org/A.Ponpisai/A.Ponpisai-Link/ponpisai-decorate.htm)

Dog Ball Training Colorful rubber balls. Suitable for all dog breeds. The material is light weight and not much damage to the mouth and teeth of a dog. (Source: http://www.tadee.net/product.detail_171024 _th_4331218)

Dog Leash Chain Training

• Chain dog leash size 4 mm, length 70 inches. • Dog chain, chain tethered dog, long, strong,

durable, the chain's spring hooks on both sides for a dog with a lot of energy to exercise or train dogs and are very strong.

(Source: http://www.yespetshop.com/index. php?mo=28&id=638935)

Dog Bowl

• For put food and water

(Source: http://www.siambig.com/shop/view.php?id_product=100255&shop=HI_DOG)


http://www.yespetshop.com/index

241

Dog cage for puppies.

• Width 100 cm high, 50 cm. Barriers stall stable fits dog barrier nets. Spacious. Transplant patients do not feel uncomfortable. Mesh top and shoes with removable bottom. Naughty Dog to protect the other. Pole is attached to the ground on the field. There are doors that lock and zipper. (Source: http://www.yespetshop.com/product/801388/คอกกนหมา.html)

Midwest Grooming Table w/Arm

• 3/4" Birch Plywood Top (grade A/B) • Easy to Clean & Maintain Ribbed Rubber "No-

Slip" Rubber Working Surface • Fully Welded, Durable Black E-Coat, Folding

Tubular Legs Provide Maximum Stability • 1" Charcoal Gray Vinyl Trim Molding to Protect

Clothing • Available with Grooming Arm and Security Loop

(Model G3018A, G3624A & G4824A come with Standard grooming arm and security loop)

• Medium: 36"L x 24"W x 30"H

(Source: http://www.petsmart.com /product/index.jsp?productId=12953369&f=PAD%2FpsNotAvailInUS%2FNo)

Edemco F160 Best 'N Show Heat Stand Dryers This Edemco finishing dryer is powerful, portable, and pleasantly priced. Designed for dog and cat show professionals on the go and for grooming shop operators in need of a solid back-up dryer. Ideal for last minute touch-ups before entering the ring. Both dryer and stand fit into a 24" tote bag for ease in traveling. Convert to force dryer or cage dryer with optional F170 Best 'N' Show Accessory Kit which includes 6' flex hose, hose nozzle reducer, crevice tool nozzle and cage attachment. (Source: http://wgroom.com/catalog/edemco-f160-best-n-show-heat-stand-dryers-1/)

http://www.petsmart.com/

http://wgroom.com/catalog/edemco-f160-best-n-show-heat-stand-dryers-1/

http://wgroom.com/catalog/edemco-f160-best-n-show-heat-stand-dryers-1/

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Dina Meri Nico Mini Grooming Cart Highly modified high impact ABS plastic makes this grooming cart 3-5 times stronger and much more impact resistant than most carts in the industry. ECO friendly 100% recyclable with a scratch & smear resistant textured finish. Enclosed back. Includes 4 trays. Included trays can be attached to either side of top for added work space. Extra tracks can accommodate up to 4 additional trays. Heavy duty NILOX casters for extra strength and easy mobility. Four wire pockets included (not pictured). Wire pockets can be adjusted to hold different sizes of bottles or can be used to hang spray bottles. Optional lockable folding door and trays available. (Source: http://wgroom.com/catalog/dina-meri-nico-mini-grooming-cart-1/)

Andis Blade Carrying Case Attractive design with sturdy handle for complete portability. Durable construction and resilient exterior for long life. Holds most detachable blades with room for up to 12 blades. Case is lined with high density foam for maximum protection of blades. Blades sold separately. Dimensions: 11.25" x 8" x 2.875". Weighs 1.5 lbs. (Source: http://wgroom.com/catalog/andis-blade-carrying-case-1/)

Andis Easy Clip Combo Grooming Kit

• Powerful magnetic motor clipper • Adjustable blade • Quiet running • Cordless battery trimmer for touch ups

(Source: http://www.petsmart.com/product /index.jsp?productId=15509126&lmdn=Product+Type&f=PAD%2FpsNotAvailInUS%2FNo)






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Top Paw™ Combs

• Two lengths of teeth to help with tangles • Rounded tips for comfort & safety • Available in two sizes • Made exclusively for PetSmart

These combs feature rounded pins for comfort and safety and are perfect for thick-coated breeds. They feature two pin sizes help in different stages of the grooming process, as well as different parts of your dog's coat. (Source: http://www.petsmart.com/product /index.jsp?productId=3706188&f=PAD%2FpsNotAvailInUS%2FNo)

Grreat Choice™ Soft Slicker Brushes for Dogs

• A must for grooming short haired breeds • Stainless steel pins • Choose from a variety of designer colors • Made exclusively for PetSmart!

These Soft Slicker Brushes with stainless steel pins should be used to remove debris and loose hair from shorthaired breeds. Can also be used to fluff-dry dogs with sensitive skin. Remember to brush your dog regularly as part of an overall grooming program, and be sure to brush your dog before bathing, as water can tighten any existing mats. (Source: http://www.petsmart.com/product/index.jsp? productId=3465561&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Slicker Brush

• For medium, long, and curly hair • Ergonomic handle minimizes hand fatigue • Made of wood with non-slip Intelligrip surface • Made exclusively for PetSmart

Soft, curved metal pins assist in detangling mats while also removing dead hair from the underbelly. (Source: http://www.petsmart.com/product /index.jsp?productId=4030480&f=PAD%2FpsNotAvailInUS%2FNo)


http://www.petsmart.com/product/index.jsp


244

Grreat Choice™ Pin Brush

• Great for long haired breeds • Available in three colors • Made exclusively for PetSmart

Brushing your dog's coat is one of the most important steps in the grooming process. Ideal for long haired breeds, this brush is made of wire pins which are ideal for removing tangle and debris. Available in three fashionable colors (Source: http://www.petsmart.com/product /index.jsp?productId=3727721&f=PAD%2FpsNotAvailInUS%2FNo)

Top Paw™ Rubber Palm Brush

• For long haired breeds • Rounded tips for comfort & safety • Hand strap for increased control • Made exclusively for PetSmart

Make keeping your dog's coat groomed and tangle-free easy with our rubber palm brush. A strap on the back side holds the brush comfortably on your hand while you remove dead hair and prevent mats. (Source:http://www.petsmart.com/product/index.jsp?productId=3706178&f=PAD%2FpsNotAvailInUS%2FNo)

Top Paw™ Shedding Rakes

• Ideal for long haired breeds • Helps reduce shedding • Available in two styles • Made exclusively for PetSmart

Regular use of a shedding rake will give your pet a well-groomed appearance. Developed for long haired breeds, these shedding rakes significantly help to reduce shedding. Choose from two styles. (Source:http://www.petsmart.com/product/index.jsp?productId=3706192&f=PAD%2FpsNotAvailInUS%2FNo)








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Martha Stewart Pets™ Short Pill-Shaped Pin Brush

• For medium curly hair • Ergonomic handle minimizes hand fatigue • Made of wood coated w/ non-slip Intelligrip

surface • A PetSmart exclusive

Coated metal pins help remove mats & tangles from the coat and underbelly, and the unique pill-shape design allows you to reach more surface area. (Source: http://www.petsmart.com/product /index.jsp?productId=4030481&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Bristle Brush

• For short to medium hair • For everyday brushing • Made of wood coated w/ non-slip Intelligrip

surface • Made exclusively for PetSmart

Made of natural boar hair fibers mixed w/ nylon, the bristle brush gently removes dirt & debris while shining your pet's coat. Ergonomic palm-held design w/ adjustable strap lets you replicate a petting motion to help calm anxious dogs. (Source: http://www.petsmart.com/product /index.jsp?productId=4030476&f=PAD%2FpsNotAvailInUS%2FNo)

Top Paw™ Rubber Curry Brush

• Great for bathing & brushing your pet • For short haired breeds • Made exclusively for PetSmart

Brushing your dog's coat is one of the most important steps in the grooming process. Developed for short haired breeds, this rubber curry brush helps keep the skin clean and reduces shedding. This glove can be used when the coat is dry or wet. During bath time, the rubber nubs help remove excess hair, massage and scrub your pet's coat. (Source: http://www.petsmart.com/product/ index.jsp?productId=3706177&f=PAD%2FpsNotAvailInUS%2FNo)




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Martha Stewart™ Facial Scissor These facial scissors make grooming your dog easier and safer. Especially suited for trimming around the nose, ears, and eyes. A PetSmart exclusive.

• Ergonomic handle provides a secure grip • Blunted safety tip prevents cuts and pokes • Made of high-grade stainless steel

(Source: http://www.petsmart.com/product/ index.jsp?productId=11289317&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Thinning Shears

• For long and curly hair • Made of high-grade stainless steel • Includes storage sheath • Spot clean with a pet-safe detergent • Made exclusively for PetSmart.

Blunted tip make grooming safer. Ergonomic handle fits securely in your hand. (Source: http://www.petsmart.com/product /index.jsp?productId=4030484&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Straight Scissors

• For all hair types • Blunted tip makes grooming safer • Ergonomic handle fits securely in your hand • Made of high-grade stainless steel • Includes storage sheath

Made exclusively for PetSmart (Source: http://www.petsmart.com/product/ index.jsp?productId=4030485&f=PAD%2FpsNotAvailInUS%2FNo)

Martha Stewart Pets™ Nail Clippers Cutting guard for safety Ergonomic, secure-grip handle High-grade stainless steel Made exclusively for PetSmart. (Source: http://www.petsmart.com/product /index.jsp?productId=4030486&f=PAD%2FpsNotAvailInUS%2FNo)





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Martha Stewart™ Nail Filer Keep your pooch's paws neat, trim and looking fabulous with this dual-sided stainless steel file. Suitable for all dogs. A PetSmart exclusive.

• Soft-grip handle designed for comfort (Source: http://www.petsmart.com/product /index.jsp?productId=11289318&f=PAD%2FpsNotAvailInUS%2FNo)

Wahl Pet Nail Grinder Kit The Wahl Pet Nail Grinder is ideal for trimming, shaping, and smoothing rough nails for large and small pets. Features:

• Precise nail grinder with an ergonomic design & a stopper safety feature

• Grinder accessories are conveniently located in the back of the grinder for easy storage

• Lightweight, cook running and maintenance free • Powerful rotary motor grinder is corded for even

more power • 15,000 R.P.M. • Limited 1 year warranty with a 30 day Satisfaction

guarantee (Source: http://www.petsmart.com/product /index.jsp?productId=13315786&f=PAD%2FpsNotAvailInUS%2FNo)

Soft Touch Pet Towel Set

• (2 pound) Size 15 x 30 "

(Source: http://www.pantown.com/ board.php?id=38561&area=3&name=board5&topic=206&action=view)



http://www.pantown.com/

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SHAPP Water heater WH 33

• Maximum safety with BUILT-IN ELB machine built to cut off within 0.1 seconds when the leakage is 15 mA.

• Incoloy heating coils made of noncorrosive Thermo fuse in Stoughton. Abnormally high temperature.

• The machine is made of plastic PS and standard IPX through the water during use.

• Set filters for water. Prevent dirt into the air. • The shower rod for extra side. Prevents bending

and folding. (Source: http://www.topcoolair.com /%E0%B9%80%E0%B8%84%E0%B8%A3%E0%B8%B7%E0%B9%88%E0%B8%AD%E0%B8%87%E0%B8%97%E0%B8%B3%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%AD%E0%B8%B8%E0%B9%88%E0%B8%99/WH33.html)

Bath Dog Spa

• Features a compact design that fits any style bathroom.

• Acrylic bathtub BT's normal. • Installation drainer. • Size: 730 x 1550 x 395 mm • Water capacity 131 liters. • Weight 51 (kg).

(Source: http://www.light-and-bath.com/index.php?lay=show&ac=cat_showcat&l=2&cid=42455)

http://www.topcoolair.com/




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Total equipment/tool


PRICE PER UNIT/BAHT

TOTAL/BAHT

1 Dog Equipment Train 2 5278 10556 2 Dog Leash Chain Train 10 100 1000 3 Dog Ball Train 5 50 250 4 Dog Basket Train 5 50 250 5 Midwest Grooming Table with Arm 2 4650 9300 6 Edemco Finishing Dryer 2 6975 13950 7 Mini Grooming Cart 1 3700 3700 8 Andis Blade 1 434 434 9 Andis Easy Clip 2 2790 5580 10 Comb Small 8 Large 1 745 745 11 Soft Slicker Brushes for Dog 2 75 150 12 Slicker Brush 2 340 680 13 Pin Brush 2 90 180 14 Palm Brush 2 300 600 15 Shedding Rakes 2 340 680 16 Short Pill-Shaped Pin Brush 2 340 680 17 Bristle Brush 2 400 800 18 Curry Brush 2 300 600 19 Facial Scissor 2 620 1240 20 Thinning Scissor 2 930 1860 21 Straight Scissor 2 775 1550 22 Nail Clippers 2 495 990 23 Nail Filer 2 220 440 24 Wahl Pet Nail Grinder Kit 1 1460 1460 25 Soft Touch Town 24 33 792 26 SHARP Water Heater 2 2590 5180 27 Bath Dog Spa 2 6086 12172 28 Tubs 2 4800 9600

Total 88 44966 85410

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Total overhead

No. List Baht

1 Total water expense/month 883

2 Total electricity expense of factory 5,288

3 Total equipment/tool 85,419

4. Internet expense 641

5. Telephone expense 535

6. Staff training 2,000

Total 94,776

Process: the things that need to prepare before starting a business about pets. 1. Place for build room for pets. We should consider amount of a dogs and should not be too crowded together. And then because the air is not good enough also difficult to clean as well. And health of the dogs is not perfect enough, house or room that use for foster a long fur dogs breeds need air conditioning. And the cold about 25 degrees Celsius on average; for short and medium fur dogs should have a fan running when the weather is hot with ceiling insulation. 2. Process of breeding dogs. General principles of breeding dogs should not be bred between a dog is a pedigree close as parent and child it’s called the mixture in a relationship. Because puppies are born with the inclusion of what bad blood that is more like a strong disease and certain parts of the species that should be required or not. By simply check the history of a species from pedigree guarantee. Also, do not breed dogs, an uncertainly cross between a dog is difference species. In addition, the prices are not good but still to spread it out over a dog with a pedigree. If it is not detrimental to the species, it will be even more carried a mutation.

251

3. Process of select species. Strain Selection it is important not to overlook the need to know the external appearance of the dog. Which is indicative of the integrity of the organ in a section that is required by the standard dog breeds or not. Characteristics of a good dog are the following. Body fitted with a prototype of dogs in each breed. The head should not swell or collapse. The eyes have to look like a normal eye isn't strabismus should be flashing quickly. Ears, it must be recognized that well. Test by hand as soon as it is turned. Nose mucus is clear, cold and humid or thickens. The mouth isn’t sore, gums are pink. Strong, white teeth, and rams it. Skin lesions are based on the nodes. Feather soft to touch. Foot vertical parallel. Male genital ulcers have no testicles as well. Female genital opening. Room anus is a red inflamed lesion.

4. Appearances of dog. In a young male dog at the age of 6 months or when the testes were breeding dogs into bags; but when the dog is about 9-12 months if the parties do not want the dog breed should be sterilized. For dogs that are not spayed are usually aggressive habits like biting car chases and sexual behavior, such as like to riding legs, howl and etc. Dog enters the bitch and starts as young as age differences are rut first. Depend on the size of the breeding and management. However, on average it accounted for about the first 6-24 months or more; average rut dog 2 times a year. Cycle of a dog rut and can be divided into four phases. The pre-rut (PRO-OESTRUS): the average time of 9 days, including indicative vulva began to swell up and tufting with plasma flow perhaps because mom dog will not find slime. Dog urinate frequently; however, there is little urine and release it from the dog PHEROMONES so the courting male. The rut (OESTRUS): is the distance from the stand to the bull mix bitch. The term does not allow the male to female mix. The average time spent 9 days with ovulation from the ovary. Therefore, the parties will need to check the accuracy of the breeding dogs. The latter ratio (METOESTRUS): within 90 days of the implant usually takes place in this period. The resting phase (ANOESTRUS): is to stop ovarian activity. An estrus of the latter to an average stay of about 4-6 months for the dog to understand the estrous cycle of the dog will help the party succeed in breeding easier.

252

5. Pregnancy. Dog gestation period of around 55-64 days, and it can get pregnant 4-6 on Sunday by inspection or palpation of the X-ray after 45 days of pregnancy or observation of the penis. Approximately one month after breeding to see if the dog’s breast enlarged. Nipples change from black to pink. The abdominal ribs are extended, expanded significantly. When pregnancy was about in the dog starts to change, both physical and mental habits is to calm down a caper like that. Period of pregnant dogs should be fed good quality. And sufficient for mom and puppy not as much as my dog fat and the seven days prior to the delivery of protein, carbohydrates, fats, and vitamins as well as sufficient quantities actually. What a deal is. Preparation to give birth to a cage or a stake in a quiet corner with a cloth or paper covered the floor, and then I let my dog in place. Or sleep in such a habit. 6. Birth Before Childbirth dog may show symptoms appetite for digging or nest for birth. Enlarged nipples flowed with milk and water with Sometimes a plasma crystal leak out of the vagina. After the birth, the mother dog to sleep behind the nest. After each puffed about 30 minutes to 1 hour see the puppy borne out by the gallbladder to emerge before dark. Most puppies are born with the manner in which the person first. The placenta and the umbilical cord were attached normally. The mom dog will bite membranes; the umbilical cord is broken and ready to lick the puppy to clean. If mom dog did not rupture the membranes own can give of the vagina and clean hands with soap. Should sheep dog bags and then head out of the bag first; the bag is emptied out of your body with the mucus, clean cloth wipe off water wipe the chest. Side of the body to stimulate respiration and breathing will begin immediately if the dog does not sing the chorus was carried out on the dog water and fluids to flow from the mouth and nose, and then tie the umbilical cord. Can cut with a knife and clean label drug tincture of iodine. Return the dog to the nipple. The dog eats breast milk sucking tits grope in the early stages is called "colostrums" is necessary for the dog immensely. It is rich in antibodies. When a puppy is borne out by the other, it is usually followed by a gradual distance between each course from 10 minutes to 30 minutes, some dog litter birth all within a half hour. However, some may be up to 8 hours of big dogs sometimes take up to one day before the birth of pups per litter, it is not absolute. On average, 5 to 7, but more or less it is not but depending upon the species and health of each dog. 7. Dogs born come out. Dogs generally birth and handle everything after the birth of their own success. Own even cleaned it all himself some dogs just have a problem at the first time. May not be having experience in caring for young children, which owns it. Must be rigorously observed and take care that there is not a dog at the same time. Often life-saving own do not have it do not even. Cutting to the placenta after birth these need to be in our help. 8. Disorder after childbirth. Dog owners are not feeding properly and treat it properly. Common problems include retained placenta after birth, uterine inflammation without garage incomplete uterine infections and breast milk seizures due to lack of calcium.

253

9. Vaccinations for dogs. Puppies need to get vaccinated against the disease by the time the vet to prevent disease and build immunity to the puppies. We always started on puppy vaccinations 6-8 months of age against influenza virus vaccine were 10 weeks old 12 weeks intestines Rabies vaccination fever, measles vaccination was 14 weeks, again at 16 and 24 weeks, vaccine intestinal virus and the same disease. 10. Accessories for medication and feeding the dog. Puppies are like babies, but will not drink milk from its mother. It is not enough it. We should provide equipment for raising a puppy is still not self-sufficient. As for the liquid drug hoppers, sweet milk for feeding. Slings for the drugs administered, etc. 11. Weaning. At 2 weeks of age puppies should be born. You also should not forget the eye gently. And at the age of 3 weeks, it started to eat other foods in addition to breast milk. Dog mother to feed her baby to breastfeed is about 35-42 days, sometimes up to 50 days depending on the puppy. And the fertility of the mom puppies should be weaned at the age of about one month, at least learned that the milk may be accomplished by feeding with a cup of warm water. That way, head dipped in dog food that a shallow container put the dog would not eat it. Subsequently to other food such as meat or eggs, gradually add the milk mixture to learn this. The puppy should be separated with the mother until you have a puppy that is weaned. When the puppy age 2 -4 weeks, it should be a fluke the first time.

254

The estimated investment in the project.

Investment professional dog breeding farms that most of the investment will be spent on the stud - breeding. What's with the Food and Drug Administration, which is quite high.

List

Total

Cost of building for puppy room 100,000 Cost of cage 50,000

Cost of breeder x 5 breeder 100,000 Cost of breeding per year 15,000 Cost of food / Per month 10,000

Cost of medicine 5,000 Cost of equipment 7,000

Cost of etc. 5,000 Total 292,000

Production estimates. The service dog cost 292,000 baht breed dog, 5 per breeding 1 of this example is mother dog, 5 will have puppies together 25 the set selling price in the 5,000 baht and sold 125,000 Bath expenses and revenues and costs. I return year 100,000 per year, for example, the farm dog can pay for itself within three years of business. Marketing strategy. In dealing with dogs market is well known weekend Market, which is on the market with trading the most active dog, either a history or a pet's history degree at the origin, most of the farm to the store itself. Let the dog run a day in the cage, I love to go well and some stores provide clean air and reliable. Must have a pedigree certificate (Certificate Pedigree) indicates the ancestors (parents, grandparents great grandfather), which represents the quality of the dog's inheritance. Features distressed much from its predecessor. Thus, the degree of a pet is very important to establish credibility and be recognized by the general public. Publicity via print media such as books or magazines all of media is another channel with a high degree of reliability most buyers tend to trust that you are a professional, reliable service. Advertising on the Internet is another channel. It does not cost any more dogs for Sale in trading Pet Forums. This channel is gaining popularity very much. In the dog you are selling. Puppies should be in place and complete documentation on the PA degree such as dog vaccination history, etc. And clean the house thoroughly, prepared to come to see the puppy farm itself. Distribution of buy breeder - Patthama Farm 60/9 Predeepanomyoung Sukumvit 71 Phanakronnuear Watthana Bankkok 10250 Tel. 02-311-3015, 02-331-5428. - Sukjai House contact : Mr. Santi Tel. 081-791-4709

255

After we breeding dogs by breed and then they are classified to sell. We will choose a dog when grown very promising is an unfit father variants parent species continue to be trained and to contest the paternity League Mother Connection at the farm, we continued on and still can continue to farm vehicles and the species that we have come in contact with and connection to the next.

(Source: http://members.tripod.com/dog_kingdom/reproduce.htm)

(Source: http://oleyoffwaypavingblock.com/index.php?option=com_kunen &func=view&catid=15&id=642&Itemid=98&lang=th)

Service Process

Dog Information

Grooming & Spa

Training

Dog Day Care

Dog Shop

http://members.tripod.com/dog_kingdom/reproduce.htm

http://oleyoffwaypavingblock.com/index.php?option=com_kunen&func=view&catid=15&id=642&Itemid=98&lang=th

http://oleyoffwaypavingblock.com/index.php?option=com_kunen&func=view&catid=15&id=642&Itemid=98&lang=th

256

Facility management Supermarket: The goods at the supermarket will be animal feed, skin medication, flea and tick control treatment, dog clothing, collars, harnesses & leashes, beds, skin & coat care, shed control, sanitation, lawn care, dog toys, dog house, etc. TV will be put in front of the supermarket for showing how to teach and train the dogs from our store. There will be two air-conditioners and exhaust fans.

Dog Farm: The farm improves natural flow-through ventilation to remove hot air, but no blow strongly. There will be many building for large dogs and a big lawn that suit for dog running. For long fur dogs, the building will have an air-condition, and keep the temperature around 25 Celsius. For short fur dogs, the building will have a fan for decreasing the temperature. Moreover, there will be virus protecting system before getting in and out of the farm.

Customer Service Area (living room)

The customer service area provides customers with coffee corner and TV. The customer service is near the practice field, so customers can see while dog training.

http://www.petco.com/N_22_4294956566/Dog-Collars-Harnesses-and-Leashes.aspx?CoreCat=LN_DogSupplies_CollarsHarnessesLeashes

257

Dog Areas

There are many rooms providing for facilitating the dogs as follows: - Dog Exclusive Grooming and Spa

This area provides the service your dog on skin caring for relax and clean. - Dog Playground

This area is a big grass that providing dog running and exercising with beautiful scenery and private which is suitable for relaxing with your dog.

- Dog training area This area use practice for my company send to dog contest for make fame to us and another is practice customer’s dog for customer need him dog have discipline and order.

Toilet

We have toilet in side living room. We provide facilities for customers who use the service. We have housekeeper cleaning two times per day.

258

Chapter 6

Organization /

Administration

259

Management Analysis Organization Management

Our company work like a family but mix with company structure. We care each other like family but work like a company. We support a good relationship within organization, when someone has a birthday we celebrate in the office and we have four positions in the administration level:

• Top management • Account management • Official management • Operation management

Organization Chart

Top Manager (1)

Account Manager (1) Office Manager (1) Operation Manager (1)

Reception (2)

House Keeper (2)

Massage (2)

Shave (2) Trainer (2)

Bath (2)

Veterinary (Part time 1)

260

1. Top management 1 Position

Job description:

In this company the owner acts as top manager to control and manage everything within organization. And top manager should know about the business marketing very well.

Qualifications:

• Male/Female • Age between 30-60 years old • Bachelor’s degree of Business Administration • At least 5 years experience in dog business • Can speak English and Chinese of English and Chinese

2. Account management 1 Position

Job description: - Account payable related to transaction process - Preparation TAX forms, social security payment, keep record and clear all account documents, monthly end closing and reporting - Preparation for monthly financial statement - Control cash and budget Qualifications:

• Male/Female • Age between 24-45 years old • Bachelor’s Degree in Accounting • At least 2 years experience in Accounting • Computer skill in Microsoft Office and accounting program • Precision and loyalty • Very love pet

3. Official management 1 Position

Job description: -Developing and implementing new administrative systems. -Recording office expenditure and managing the budget. -Organizing the office layout and maintaining supplies of stationery and equipment. -Maintaining the condition of the office and arranging for necessary repairs. Qualifications:

• Good time management and organizational skills. • Leadership ability. • Confidence and resilience. • Initiative. • Problem-solving skills. • Project management ability. • Excellent IT skills.

261

4. Operation management 1 Position

Job description: -Play a significant role in long-term planning, including an initiative geared toward operational excellence. -Oversee overall financial management, planning, systems and controls. -Management of agency budget in coordination with the Executive Director. -Development of individual program budgets -Payroll management, including tabulation of accrued employee benefits. -Disbursement of checks for agency expenses. Qualifications:

• Commitment to social justice and the mission. • At least 3 years experience in Financial Management. • Strong background and work experience in Finance. • Excellent communication skills both verbal and written. • 3 plus years experience in bookkeeping. • Delegate responsibilities effectively. • High comfort level working in a diverse environment.

5. Reception 2 Position

Job description:

-Welcome get recommend get for a service. -Recommend course. -Collect the money. Qualifications:

• Highly skilled in answering multiple line phone system and handling multiple incoming calls.

• In-depth knowledge of directing callers to the right person. • Able to provide exceptional customer service to visitors and coworkers. • Excellent knowledge of administrative and clerical procedures. • Able to give accurate and detailed information to visitors and callers. • Knowledge of computers and relevant software applications.

6. House keeper 2 Position

Job description:

- Supervises work activities of cleaning personnel to ensure clean

262

Qualifications:

• Female • Age between 30-40 years old • To be on time • Diligent • Responsibility

Administration Cost

Employee Salary Wage rate for our organization Top management 1 person 20,000 baht/month. Account management 1 person 15,000 baht/month. Dog Trainer (9 hour per week) 2 person (2x6,000) 12,000 baht/month. Bathing Employee 2 person (2x9,000) 18,000 baht/month. Grooming Employee 2 person (2x12,000) 24,000 baht/month. Spa Employee 1 person 12,000 baht/month.

Reception 1 person (1x9,000) 9,000 baht/month. House keeper 2 person (2x9,000) 18,000 baht/month.

(Source: http://incquity.com/articles/office-operation/calculate-salary-range)

(Source: http://www.unigang.com/Article/2753)

Total salary expense/month 128,000 baht/month.

For the top management, account management, Dog trainer, bathing employee, Grooming employee, Spa Employee, Reception, House keeper have to work all year long. 22Firstly the employer will have to provide to the employee an advance notice. The duration of the advance notice depends of the cycle of the payments of the salary.

If employees wage are paid on a weekly, bi monthly or monthly basis the duration of the advance notice will be 7, 15 or 30 days.

Notice has to be given before the day where salaries are paid. For example if the salaries are paid every 30 of the month advance notice should be given on the 29th to the latest. The amount of the severance pay will depend of the duration of how long did the employee work for the employer. Note that duration of the employment period include the advance notice period so to fire an employee without having to pay severance pay because he/she has been working for the company for less than 120 days advance notice would have to be given on the 89 days of employment (in the case of a 30 days payment cycle)

22 http://www.doingbusinessthailand.com/thailand-business/thai-labor-protection-how-to-terminate-and-employee.html

http://incquity.com/articles/office-operation/calculate-salary-range

http://www.unigang.com/Article/2753

263

23Public Holidays

An employer must grant its employees a minimum of 13 paid public holidays each year. If a public holiday falls on a weekly day off, the next working day must be granted as a paid holiday. The public holidays must include Labor Day (May 1). The other twelve holidays must be chosen from a list of 16 holidays published by the Thai government. An employer must notify its employees which days will be considered public holidays before the beginning of the calendar year.

Annual Leave

An employee who has worked at least one year must be granted a minimum of six days paid annual leave each year.

Sick Leave

An employee must be granted a minimum of 30 days paid sick leave each year. An employee using sick leave for three consecutive working days can be required to provide a physician's certificate proving the illness.

Maternity Leave

An employee who is an expectant mother must be granted a minimum of 90 days maternity leave. The employee is entitled to be paid for 45 days of the maternity leave. The remainder of the leave can be unpaid depending upon the employer's policies.

23 http://www.bsalaw.co.th/en/laborlaw/laborprotection.html

264

Stationary Expense

Image

Description

The clip Price 42.00 Baht Resource: http://www.goodchoiz.com

Paper drilling machines Price 38.75 Baht Resource: http://www.goodchoiz.com

Stapler Price 39 Baht Resource: http://www.goodchoiz.com

Highlighter Price 16.50 Baht Resource: http://www.goodchoiz.com

Plug wire paper Price 38.75 Baht Resource: http://www.goodchoiz.com

http://www.goodchoiz.com/





265

Liquid paper Price 43.50 Baht Resource: http://www.goodchoiz.com

Pen 50 Grip Line 0.5 Price 167 Baht Resource: http://www.trendyday.com

MAX Price 5 Baht Resource: http://www.goodchoiz.com

Filing drawer Price 499.00 Baht Resource: http://www.goodchoiz.com

Document storage boxes Price 55.00 Baht Resource: http://www.goodchoiz.com


http://www.trendyday.com/




266

Calculator Price 150 Baht Resource: http://www.trendyday.com

Stationary Expense

NO. LIST NO. OF PRODUCT PRICE PER UNIT/BAHT

TOTAL/ BAHT

1 The clip 2 42 84 2 Paper drilling machines 1 38.75 38.75 3 Stapler 1 39 39 4 Highlighter 2 16.5 33 5 Plug wire paper 1 38.75 38.75 6 Liquid paper 1 43.5 43.5 7 Pen 1 167 167 8 Max 12 5 60 9 Filing drawer 1 499 499 10 Document storage boxes 2 55 110 11 Calculator 1 150 150

Total 14 1094.5 1208

http://www.trendyday.com/

267

Electric Expense

For electricity expense of office

Forecast: use the power is 1364.840*2.9870 units = 4,077 baht Service 40.90 baht Total electricity expense of office 4,167.90 baht

(Source: http://www.eppo.go.th/power/pw-Rate-PEA.html#3)

Water Expense

Forecast use the water 78 cu.m/month Water meter size ½ Inch. Water expense 1,584.80 baht

General Service 30 baht Vat 7 % 113.04baht Total water expense/month 1,727.84 baht

Water Rates Price per unit Multiple Use per unit Total / Baht

16.00 x 10.00 160.00 19.00 x 10.00 190.00 20.00 x 10.00 200.00 21.50 x 20.00 430.00 21.60 x 28.00 604.80

1,584.80

Service: 30.00 Baht Tax (7%): 113.04 Baht

Total: 1,727.84 Baht

(Source: http://www.pwa.co.th/service/billing.php)

http://www.eppo.go.th/power/pw-Rate-PEA.html#3


268

Internet expense/month

Internet expense 590 Baht

Vat 7% 41.3 Baht

Total internet expense 632 Baht

(Source: http://www.3bb.co.th/promotion/promotion_detail.php?id=2016 )

Telephone expense/month

Telephone expense 650 Baht

Vat 7% 35 Baht

Total Telephone expense 685 Baht

We use an alternative no.2

(Source: https://www.toteservice.com/telephone_change_packages/change)

Explanation Administration Cost

Employee Salary We set the rate wage for top management 50,000 baht/month, account management 18,000 baht/month, official management 25,000 baht/month, operation management 60,000 baht/month, reception 20,000 baht/month and house keeper 10,000 baht/month. It is a fixed cost that we will pay in every month.

Stationary Expense We don’t have to purchase equipment in the office every month because some stationary equipment less much of using such Pen, Stapler, Paper drilling machines. We will purchase stationary equipment 6 mount.

Electricity Expense Our electricity Expense use change follows the season such as on the summer we have more electricity expense because we must open the air conditioner more than other season but the winter and rain season we open the air conditioner less than summer. Sometime we will close the air conditioner and light for save the cost but in some case such as our dogs or guest dogs dog deliver a puppy we have to open a light for watch out a dogs. So, we will forecast to use the electricity of office in same level.

http://www.3bb.co.th/promotion/promotion_detail.php?id=2016

https://www.toteservice.com/telephone_change_packages/change

269

Water Expense The area of office is including the bath section and massage. So, if we set summer season as a standard (1,728baht) we have to pay the water expense less in winter season and more in rain season standard.

Internet and telephone Expense Year 1, it is a first year that we open the business. So, our internet and telephone expense are high because we must connect with the supplier and customer. Year 2 to 5, the telephone expense will decrease because we more answer the question from customer more than calling. In other hand, we will use more internets for sell a dogs and contact with our supplier. So the total internet and telephone expense may be paying less than the first year.

270

Administration Cost

Administration Cost

Year 1

No. Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

1 Employee salary 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 1,408,000.00

2 Stationary expense 1,208 1,208.00

3 Electricity Expense 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 45,846.90

4 Water Expense 1,527.84 1,727.84 1,727.84 1,727.84 1,727.84 1,827.84 1,827.84 1,827.84 1,827.84 1,527.84 1,527.84 18,806.24

5 Internet Expanse 632 632 632 632 632 632 632 632 632 632 632 6,952.00

6 Telephone Expanse 498 498 498 498 498 498 498 498 498 498 498 5,478.00

Total 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,486,291.14

Year 2


1 Employee salary 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 1,536,000.00

2 Stationary expense 1,208 1,208 2,416.00

3 Electricity Expense 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 4,167.90 50,014.80

4 Water Expense 1,527.84 1,527.84 1,727.84 1,727.84 1,727.84 1,727.84 1,827.84 1,827.84 1,827.84 1,827.84 1,527.84 1,527.84 20,334.08

5 Internet Expanse 632 632 632 632 632 632 632 632 632 632 632 632 7,584.00

6 Telephone Expanse 498 498 498 498 498 498 498 498 498 498 498 498 5,976.00

Total 136,033.74 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,622,324.88

271

Year 3


1 Employee salary 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 1,536,000.00



4 Water Expense 1,527.84 1,527.84 1,727.84 1,727.84 1,727.84 1,727.84 1,827.84 1,827.84 1,827.84 1,827.84 1,527.84 1,527.84 20,334.08



Total 136,033.74 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,622,324.88

Year 4


1 Employee salary 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 1,536,000.00



4 Water Expense 1,527.84 1,527.84 1,727.84 1,727.84 1,727.84 1,727.84 1,827.84 1,827.84 1,827.84 1,827.84 1,527.84 1,527.84 20,334.08



Total 136,033.74 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,622,324.88

Year 5


1 Employee salary 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 1,536,000.00



4 Water Expense 1,527.84 1,527.84 1,727.84 1,727.84 1,727.84 1,727.84 1,827.84 1,827.84 1,827.84 1,827.84 1,527.84 1,527.84 20,334.08



Total 136,033.74 134,825.74 135,025.74 135,025.74 135,025.74 135,025.74 136,333.74 135,125.74 135,125.74 135,125.74 134,825.74 134,825.74 1,622,324.88

272

Chapter 7

Financial Analysis

273

Depreciation

All about the depreciation is mean all of equipments, tools or land and etc. It will have cost of depreciation for calculate about cost that we used this thing example of we buy equipment for use in office such as air – conditioner. In this ways we always calculate cost of depreciation of air – conditioner around 5 years and use this cost to calculate about all cost that need to spend in process of operation. Year 1.


TOTAL. 288,826 Year 2.


TOTAL. 577,655

Year 3.


TOTAL. 866,485

274

Year 4.


TOTAL. 1,155,313

Year 5.


TOTAL. 1,444,144

275

Marketing Activity

INCOME: Year 1 / 2013

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

Clothing for dogs 5085 3390 3390 3390 2825 3390 3955 3390 3390 4520 5085 5650 47460

4095 3780 1890 1575 1575 1890 1890 1575 2205 2205 3150 4095 29925

4745 4380 4380 2920 3650 2920 2190 2920 2190 2190 5840 4745 43070

Dog Collar 520 520 390 390 260 390 520 520 390 390 260 520 5070

1120 840 840 840 840 840 1120 560 840 840 1120 1120 10920

1290 860 1290 860 860 430 430 1290 1290 860 860 860 11180

Leash

1400 1400 700 1050 700 1050 1050 1050 1050 700 1400 1400 12950

1640 1640 2460 2460 1640 1640 1640 820 1640 2460 2460 3280 23780

1000 1000 750 500 500 750 500 750 750 500 1000 1000 9000

1100 1100 1100 1650 1650 1650 1650 1650 1100 1650 1650 1100 17050 Dogs Boots

1650 1100 550 550 825 825 825 825 1100 825 1375 1650 12100 Dogs Bows

1120 700 840 700 840 560 700 420 700 980 840 1120 9520

Toy for Dog 600 240 360 360 240 360 240 360 360 240 600 600 4560

900 180 360 540 540 360 540 540 540 360 540 720 6120

1400 1400 1120 840 560 560 280 560 560 840 560 1680 10360

Mattress 3200 1920 2560 3200 1920 3200 2560 3200 1920 3200 1920 1920 30720

3870 3870 5160 5160 3870 3870 6450 2580 3870 5160 2580 5160 51600 Dog Cage

1500 3000 2000 3000 2000 2000 2500 2500 1500 2000 1000 1500 24500

Dog Food 3726 4554 3726 3726 4968 4140 4140 5382 3312 3726 4968 4968 51336

4301 4692 5474 4301 5083 5083 4301 4692 4301 4692 3519 4301 54740

•Sales•Others

Income

•Promotion•CommissionExpense

•Account ReceivableAsset

276

5214 4740 6636 6636 6162 5214 6636 5214 3318 4266 6162 4740 64938

6900 5750 5750 5750 4600 5750 3450 3450 4600 3450 3450 2300 55200

4470 4470 5960 4470 4470 2980 2980 4470 5960 5960 5960 5960 58110

7950 7950 6360 6360 4770 7950 7950 6360 6360 7950 7950 4770 82680

9400 9400 7050 7050 9400 7050 9400 9400 7050 7050 7050 11750 101050

1240 930 775 620 930 1085 775 775 930 1085 1085 1085 11315

4500 4500 3000 2625 3375 4500 3375 3750 3000 4125 4500 4125 45375

5873 5034 4195 5453.5 6292.5 5034 5034 6292.5 5034 6712 5873 4614.5 65442

Snake for Dog 95 114 76 95 114 76 76 95 95 57 76 95 1064

175 140 140 105 105 105 140 140 105 105 140 140 1540

175 105 140 140 175 105 105 105 70 35 175 70 1400

Dog Shampoo

255 255 170 255 255 255 340 255 255 340 340 255 3230

270 540 405 270 270 405 540 675 405 540 405 405 5130

240 240 240 180 240 240 300 240 240 240 240 240 2880

300 400 200 100 100 100 200 300 400 200 200 200 2700

160 160 240 240 240 240 160 240 160 160 240 240 2480 Perfume

450 225 225 225 450 450 675 450 450 225 450 450 4725

Dog Bowl 325 260 325 195 130 260 195 130 325 260 390 325 3120

560 420 420 420 700 280 560 560 560 700 280 560 6020

680 1020 1020 1700 680 1700 1020 1360 1020 1700 1020 680 13600 Dog for sell Chihuahua

25000 25000 25000 0 0 0 0 0 0 0 0 0 75000 Dog for sell Pomeranian

0 0 0 0 25000 25000 25000 0 0 0 0 0 75000 Dog for sell Yorkshire Terrier

0 0 0 0 0 0 0 0 25000 25000 25000 0 75000

Dog Train 15000 0 0 15000 0 0 15000 0 0 15000 0 15000 75000

0 0 10000 0 0 0 0 10000 0 0 10000 0 30000 Dog Grooming

400 400 600 600 600 400 600 600 400 200 400 600 5800 Dog day care

500 500 0 0 500 0 0 0 0 0 500 500 2500 Total 134394 113119 118267 96502 104905 105087 121992 90446 98745 123698 122613 106494 1336260



Clothing for dogs

9040 6215 2825 4520 3955 4520 3955 3955 3390 5650 7345 9040 64410

4095 4095 2520 3150 3465 2520 3150 1575 3150 3150 3465 5040 39375

5110 4380 4015 4015 3650 3285 3285 2920 4015 3650 5840 4745 48910

Dog Collar 910 910 650 650 650 780 910 650 650 780 910 650 9100

1680 1680 1680 1400 1120 1680 1680 1680 1960 1680 1960 1960 20160

2150 2150 2580 2150 2150 2150 2150 2580 2580 2580 3440 3440 30100

Leash

2100 2100 2450 2450 2450 2800 2800 1750 1750 1750 1750 1400 25550

4100 4100 4100 4920 4100 4100 3280 4100 4920 5740 4920 4100 52480

1500 1500 1250 1250 1250 1750 1750 1250 1500 1500 1750 1500 17750

2750 2200 2200 1650 1650 2200 2200 2750 2750 3300 3300 2750 29700 Dogs Boots

2200 1925 2200 1650 1925 3025 2200 2200 2200 1925 2200 2200 25850 Dogs Bows

1260 980 1120 980 1120 980 1260 840 1120 980 980 1260 12880

600 480 480 600 600 600 600 360 360 600 600 600 6480

277

Toy for Dog 900 900 360 900 540 360 900 900 900 360 900 720 8640

1400 1400 1120 840 1400 1400 1400 560 560 1400 1400 1680 14560

Mattress 5120 3840 6400 3200 6400 4480 4480 6400 5760 4480 6400 7040 64000

10320 9030 12900 10320 7740 9030 9030 10320 9030 10320 9030 9030 116100 Dog Cage

5000 3500 4000 3500 4000 3000 3000 2500 2500 5000 4500 3000 43500

Dog Food

3726 4968 3726 4140 4968 4140 4140 4968 3312 4554 4968 4968 52578

4301 5865 6256 5474 5083 6256 4301 7038 5865 6256 3519 6256 66470

6636 4740 7110 7110 6636 5214 7110 7110 3318 6636 7110 6636 75366

9200 8050 9200 9200 9200 8050 10350 9200 9200 10350 9200 10350 111550

13410 11920 13410 13410 11920 13410 11920 13410 13410 13410 11920 10430 151980

11130 11130 11130 11130 12720 9540 7950 11130 11130 11130 12720 9540 130380

14100 16450 16450 18800 14100 14100 16450 18800 18800 18800 16450 18800 202100

1240 1395 1395 1395 930 1395 1395 775 1240 1085 1085 1085 14415

5625 5625 4125 3375 4500 4875 3750 4500 4875 5250 5250 6000 57750

5873 5453.5 6712 6712 6292.5 5873 6292.5 7131.5 7551 7131.5 6712 6292.5 78027

Snake for Dog 190 152 152 133 133 133 95 152 152 133 152 152 1729

280 210 245 245 280 245 210 245 245 245 280 315 3045

245 245 210 245 175 210 245 210 210 245 280 315 2835

Dog Shampoo

595 510 510 680 595 510 510 425 425 595 595 765 6715

1080 1080 810 945 810 675 810 945 1080 1080 675 945 10935

360 420 480 420 420 420 360 300 360 480 480 480 4980

600 700 800 800 600 600 800 800 700 700 600 800 8500

480 640 560 480 400 480 560 640 480 560 560 480 6320 Perfume

1575 1125 1350 1800 1575 1350 1125 1125 1350 1575 1800 1575 17325

Dog Bowl

650 520 650 455 520 390 585 390 455 455 520 390 5980

840 840 840 980 700 980 1120 980 980 980 840 840 10920



0 0 0 0 25000 25000 25000 25000 0 0 0 0 100000 Dog for sell Yorkshire

Terrier 0 0 0 0 0 0 0 0 25000 25000 25000 25000 100000

Dog Train 30000 0 0 30000 0 0 30000 0 0 30000 0 15000 135000

0 0 20000 0 0 0 0 20000 0 0 20000 0 60000 Dog Grooming

800 800 600 600 600 800 600 600 800 800 400 800 8200 Dog day care

500 0 750 750 750 0 0 0 0 250 500 750 4250 Total

200371 160923.5 187021 194124 159112.

5 155006 185748.

5 184524.

5 162073 204245.

5 194346 191499.

5 2178995

278




7245 7245 6615 6615 5670 4410 7245 6300 4410 6930 5985 6300 74970

8030 7300 7300 6570 8030 5840 6935 7665 9855 7665 6205 6935 88330

Dog Collar 1300 910 1300 1040 1040 1040 910 1300 1300 1170 1170 1170 13650

2240 2240 2520 2800 1960 1960 2520 2520 2800 2800 2240 1960 28560

3440 3440 3870 4300 3440 3440 3440 3870 4300 3440 3440 3440 43860

Leash

3150 3150 2450 2450 2450 3500 2800 3500 2800 2800 2800 3150 35000

8200 8200 7380 7380 6560 6560 5740 5740 7380 6560 7380 8200 85280

2250 2250 1750 1750 2000 2000 1750 2500 2500 2500 2000 2250 25500

4400 4400 4400 4400 4950 4950 4950 4400 4400 4950 4950 5500 56650 Dogs Boots

4400 4125 4675 4125 4675 4675 4675 4675 4950 2475 2475 2475 48400 Dogs Bows

2520 2240 1960 2240 1540 2100 2240 1960 2100 1120 1120 1120 22260

Toy for Dog 1200 960 960 1200 1200 1200 1200 840 840 1200 1200 1200 13200

1800 1800 1080 1080 1080 1260 1800 1800 1800 1080 1080 1440 17100

2240 2240 2520 2520 2240 2800 2800 2240 2240 2800 2800 2800 30240

Mattress 10880 11520 10880 10240 11520 9600 8960 9600 10240 5120 5760 5120 109440

20640 20640 20640 18060 18060 19350 20640 19350 19350 9030 10320 11610 207690 Dog Cage

10000 8000 9000 9000 8000 7500 7500 8500 6500 3000 4000 4500 85500

Dog Food

8280 6624 7038 7452 6624 5796 6624 7452 7038 3726 4140 3726 74520

7038 7429 7038 7038 6647 5865 7429 7038 6647 3128 3128 2737 71162

7584 7110 8058 7110 8532 8532 7110 7584 8532 3792 3792 3792 81528

11500 12650 10350 16100 10350 11500 10350 11500 9200 10350 16100 14950 144900

20860 14900 13410 22350 16390 22350 11920 13410 13410 13410 22350 22350 207110

14310 14310 14310 15900 15900 14310 14310 11130 14310 23850 23850 23850 200340

21150 23500 21150 25850 18800 35250 18800 21150 21150 30550 30550 23500 291400

1550 2325 1395 1395 1550 1395 1395 2325 1240 2015 1395 2170 20150

6750 6750 6750 6750 5625 7125 6000 6000 7875 8625 6750 6375 81375

9229 7131.5 7551 8809.5 7131.5 9229 7551 7551 7970.5 9648.5 7970.5 7970.5 97743.5

Snake for Dog 304 342 247 247 285 171 171 247 171 190 209 285 2869

350 490 315 315 280 315 315 280 280 350 350 525 4165

525 315 315 315 350 525 455 350 315 315 315 525 4620

Dog Shampoo

1360 1020 1275 850 765 765 850 1020 1275 765 765 1275 11985

1620 2025 1215 1215 1350 1755 1215 1215 1215 1215 1890 1620 17550

540 720 540 600 600 900 900 600 840 900 720 720 8580

1300 1000 1500 900 900 900 1000 1200 1000 1300 1300 1500 13800

800 800 640 640 640 720 720 640 560 640 1200 800 8800 Perfume

2925 2925 2025 2025 1575 1575 2025 2025 1800 2025 2700 3375 27000

Dog Bowl 1300 1300 1560 1170 1040 1105 1235 1170 1170 1170 1495 1690 15405

3640 2940 3220 280 2520 2520 2520 2240 2380 3780 2660 3360 32060




0 0 0 0 0 0 0 0 50000 50000 50000 0 150000 15000 15000 0 30000 0 15000 30000 0 15000 30000 0 15000 165000

279

Dog Train 10000 0 20000 0 10000 0 0 20000 0 0 20000 0 80000

Dog Grooming 4000 5000 3600 3000 4000 3000 4000 2800 2800 4000 3000 4000 43200

Dog day care 1500 1500 0 500 500 0 0 0 0 500 500 750 5750

Total 318165 299131.5 290672 261062

274074.5 298848 289965 233447 280574

288869.5 289925

237170.5 3361903




16695 17640 13860 16695 15750 14175 16695 15435 15750 13860 12600 5670 174825

17885 15695 17155 18615 16060 15330 17520 17520 17520 16060 16060 6570 191990

Dog Collar 2470 2340 1950 2210 2340 2340 2210 1950 2340 2470 2600 2210 27430

4760 5040 4480 4200 5040 4760 5320 5320 4200 4200 5040 10360 62720

7740 8600 6450 6880 7310 7310 7740 6450 6880 7740 7740 15910 96750

Leash

5250 5250 5950 5950 5250 5250 6300 5250 5250 5250 5250 6300 66500

12300 8200 12300 15580 12300 14760 13940 13940 15580 12300 12300 14760 158260

3250 3750 4250 3750 4500 4500 3750 3500 3750 3750 3250 4750 46750

8250 9900 8250 9900 8250 9900 8250 9900 9900 10450 9900 19250 122100 Dogs Boots

8800 9350 10175 9625 10175 10175 10175 10175 10450 10175 10450 9625 119350 Dogs Bows

5320 5040 4760 5040 4760 4900 5040 4760 4760 5040 5040 5180 59640

Toy for Dog 2160 2160 2160 2280 1800 1800 2160 2160 2160 2160 2160 4320 27480

2700 2520 2880 2880 2880 3060 2520 2700 2700 2880 2880 6480 37080

4200 5040 5320 5320 5040 4200 4200 4200 5040 4200 5040 10360 62160

Mattress 23680 24320 24320 23040 24320 22400 21760 22400 23040 23680 23680 12800 269440

46440 46440 45150 43860 43860 45150 46440 45150 45150 43860 47730 30960 530190 Dog Cage

15000 18000 19000 19000 18000 17500 17500 18500 16500 17000 18000 10000 204000

Dog Food

14904 14904 15318 15732 14904 14076 14904 15732 15318 15732 13662 8280 173466

13685 13294 14858 12903 11339 12512 11730 14858 14467 14467 14076 9384 157573

17538 16590 17538 16590 15642 15642 16590 17064 15642 17064 17064 17538 200502

25300 18400 23000 20700 23000 25300 20700 23000 20700 23000 25300 39100 287500

35760 32780 29800 28310 28310 29800 26820 28310 28310 28310 28310 41720 366540

30210 30210 30210 34980 34980 30210 30210 27030 30210 30210 30210 39750 378420

56400 51700 42300 42300 42300 44650 42300 44650 44650 47000 54050 58750 571050

3100 3875 3100 2945 3720 2945 3410 3410 2790 2945 3100 4340 39680

13500 14250 14250 12375 13500 12750 13500 13500 11625 12375 14250 10500 156375

15102 14263 15941 15102 15521.5 13424 15941 15941 14263 15102 14682.5 10487.5 175770.5

Snake for Dog 380 418 437 494 513 532 551 437 551 513 475 475 5776

875 630 665 770 630 665 665 630 630 700 875 980 8715

945 1050 1050 1050 980 875 805 1050 665 665 875 1050 11060

Dog Shampoo

2210 2125 2380 2550 2380 2380 1870 2380 2125 2380 2380 4080 29240

3510 3780 4050 4050 3780 3510 4050 4050 3780 3780 3240 6750 48330

1320 1320 1500 1080 1080 1080 1080 1500 1440 1500 1320 3180 17400

2800 2700 2500 2800 2800 1900 2200 2600 2000 2300 2300 0 26900

1760 1760 2000 2240 2240 2320 2320 2240 2160 2240 2000 0 23280 Perfume

6750 6300 5850 6525 6075 6075 6300 6525 6300 6525 5850 450 69525

2470 3445 3250 3055 2600 2600 3185 3250 3380 3120 3445 130 33930

280

Dog Bowl 6160 7280 7280 7420 7840 7840 7420 7420 7840 7280 7420 0 81200



0 0 0 0 50000 50000 50000 50000 0 0 0 0 200000 Dog for sell Yorkshire

Terrier 0 0 0 0 0 0 0 0 50000 50000 50000 0 150000

Dog Train 60000 60000 45000 0 45000 60000 0 60000 0 30000 0 0 360000

20000 10000 20000 0 10000 0 20000 20000 0 20000 20000 0 140000 Dog Grooming

5000 5000 4400 5000 4000 4600 5000 4800 4400 4400 5000 0 51600 Dog day care

1750 2000 0 1000 1500 0 0 0 0 2000 1500 0 9750 Total

623574 605319 590337 533436 574464.5 573351 533561 610367 519811 574958 558394.5 1199424.5 7496997.5




25830 25200 25200 21735 22050 20475 20475 21735 22050 21105 21420 26775 274050

28835 24820 24820 27010 24820 22630 22630 24820 24820 23360 27010 31025 306600

Dog Collar 4550 4550 4550 3510 3640 3640 3640 3250 3640 3770 3900 3900 46540

7840 8400 8400 8400 7840 7560 7560 7840 7840 8400 7840 9520 97440

12040 12900 12900 11180 11610 11610 11610 10750 11180 12040 12040 12900 142760

Leash

11200 12250 12250 9450 12250 8750 8750 8750 10500 10500 12250 10500 127400

26240 26240 26240 22960 24600 21320 21320 22140 22960 24600 24600 28700 291920

7000 7500 7500 7500 7000 7500 7500 6000 6250 6250 6500 8000 84500

15400 18700 18700 15400 16500 15400 15400 16500 14300 16500 15400 15400 193600 Dogs Boots

15125 15950 15950 14575 12100 14300 14300 16225 14850 15125 13750 15950 178200 Dogs Bows

8400 7840 7840 8400 7420 7420 7420 7560 7560 7840 7420 8820 93940

Toy for Dog 3600 3000 3000 2400 3000 3000 3000 3360 3360 3360 3360 3360 37800

4500 5040 5040 5040 5040 5400 5400 3600 5400 4500 5040 5040 59040

8960 8400 8400 9800 7840 7000 7000 7840 7840 7000 7840 8400 96320

Mattress 40320 35200 35200 46720 49920 35200 35200 39680 35840 37120 41600 41600 473600

72240 72240 72240 70950 81270 86430 86430 68370 45150 86430 74820 96750 913320 Dog Cage

33000 28000 28000 32500 31500 27500 27500 29000 26500 30000 28000 32500 354000

Dog Food

28152 27324 27324 32292 23184 22356 22356 23184 23184 24840 26910 31464 312570

28543 21114 21114 21896 21896 21505 21505 22678 25415 21896 22678 22287 272527

27966 26544 26544 33654 27492 26544 26544 26544 27492 26544 26544 27492 329904

40250 34500 34500 32200 31050 31050 31050 28750 32200 36800 40250 43700 416300

52150 44700 44700 41720 41720 41720 41720 44700 44700 44700 41720 52150 536400

47700 47700 47700 44520 60420 44520 44520 44520 44520 47700 55650 60420 589890

77550 86950 86950 65800 65800 68150 68150 70500 70500 75200 70500 82250 888300

5890 4650 4650 4340 4030 4495 4495 5115 5890 4340 4340 5580 57815

21750 22500 22500 19875 21000 21750 21750 18750 19875 21000 24375 21750 256875

29365 23492 23492 22653 24331 23492 23492 25170 24331 24331 23073 28526 295747.5

Snake for Dog 798 608 608 798 608 722 722 627 722 665 665 570 8113

1050 1330 1330 980 980 1050 1050 980 1120 1225 1050 1330 13475

1575 1225 1225 1575 1470 1470 1470 1225 1225 1470 1330 1330 16590

2720 3060 3060 3230 3400 3230 3230 3230 2975 3230 3230 4080 38675

281

Dog Shampoo 5670 5130 5130 4725 4050 4860 4860 4860 5130 5130 4590 5130 59265

2400 2700 2700 2280 2280 2280 2280 2400 2520 2280 2280 2400 28800

3500 4000 4000 3800 4000 3800 3800 2800 2800 2800 3800 3500 42600

3040 3040 3040 3040 3040 3200 3200 3040 2560 3040 3200 3360 36800 Perfume

9450 8550 8550 7875 8325 8325 8325 9000 9000 7200 8550 9000 102150

Dog Bowl

3445 3770 3770 4420 3900 3445 3445 3770 4355 4355 4745 4745 48165

7420 7840 7840 8120 7840 7840 7840 7700 8120 7840 7000 7980 93380




0 0 0 0 0 0 0 0 75000 75000 75000 75000 300000

Dog Train 75000 60000 60000 0 75000 60000 60000 60000 0 75000 0 30000 555000

40000 10000 10000 0 30000 0 0 20000 0 30000 20000 0 160000 Dog Grooming

8000 8000 8000 6000 6000 7000 7000 7000 6000 8000 8000 8000 87000 Dog day care

2000 2000 2000 1000 1500 250 250 250 250 2000 1500 1500 14500 Total

987664 914047 914047 814863 931006 847369 847369 87187

3 767499 930476 855185 958054 10639451.

5

Marketing Expenses

T-Cup Dog Center has expense as follow

Web Site: Webdesign.siam8 = 5,900 Baht / First year

Next year 1,500 Baht

Brochure: Mr. Copy = 850 Units / 2 Baht Per Unit Radio: F.M.107.25 MHz = 1,500 Spots the early hours / 13 times a day.



Bath

Wed Site 5900 5900

Brochure 1700 1700 1700 5100

Radio 1500 1500 1500 4500


282






Bath

Wed Site 1500 2000

Brochure 1700 1700 1700 3400

Radio 1500 1500 1500 4500



Bath

Wed Site 1500 2000

Brochure 1700 1700 3400

Radio 1500 1500 1500 4500



Bath

Wed Site 1500 2000

Brochure 1700 1700 3400

Radio 1500 1500 1500 4500



Bath

Wed Site 1500 2000

Brochure 1700 1700 3400

Radio 1500 1500 1500 4500


283

Balance Sheet

T-Cup Dog Center Balance sheet (Year 2013)

Issue / Month Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec.

· Assets

Current asset

- Cash 3,067,874.37 3,162,040.74 3,233,703.61 3,330,669.98 3,381,391.85 3,450,356.22 3,499,460.09 3,577,394.46 3,618,650.83 3,678,591.20 3,756,132.57 3,853,534.94

- Account receivable 0 0 0 0 0 0 0 0 0 0 0 0

Total current asset 3,067,874.37 3,162,040.74 3,233,703.61 3,330,669.98 3,381,391.85 3,450,356.22 3,499,460.09 3,577,394.46 3,618,650.83 3,678,591.20 3,756,132.57 3,853,534.94

Fix asset

- Supplies 0 0 0 0 0 0 0 0 0 0 0 0

- Office equipment 141,177 141,177 141,177 141,177 141,177 141,177 141,177 141,177 141,177 141,177 141,177 141,177

- Land 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000

- Building 3550000 3550000 3550000 3550000 3550000 3550000 3550000 3550000 3550000 3550000 3550000 3550000

Accumulated Depreciation

24,068.83 48,138 72,206 96,275 120,344 144,413 168,482 192,551 216,619 240,688 264,757 288,826

Total fix assets 3,687,108 3,663,039 3,638,971 3,614,902 3,590,833 3,566,764 3,542,695 3,518,626 3,494,558 3,470,489 3,446,420 3,422,351

Total asset 6,754,982.54

6,825,080.08 6,872,674.12 6,945,571.66 6,972,224.70 7,017,120.24 7,042,155.28 7,096,020.82 7,113,208.36 7,149,079.90 7,202,552.44 7,275,885.98

• Liabilities

- Account payable 7,000,000.00

7,000,000.00

7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00

Total Liability 7,000,000.00

7,000,000.00

7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00

• Stockholders’ Equity

- Capital

- Retained Earning - 245,017.46

- 174,919.92

- 127,325.88

- 54,428.34

- 27,775.30

17,120.24

42,155.28

96,020.82

113,208.36

149,079.90

202,552.44

275,885.98

Total stockholders’ equity - 245,017.46

- 174,919.92

- 127,325.88

- 54,428.34

- 27,775.30

17,120.24

42,155.28

96,020.82

113,208.36

149,079.90

202,552.44

275,885.98

Total liabilities and stockholders’ equity

6,754,982.54

6,825,080.08

6,872,674.12 6,945,571.66 6,972,224.70 7,017,120.24 7,042,155.28 7,096,020.82 7,113,208.36 7,149,079.90 7,202,552.44 7,275,885.98

284



· Assets

Current asset

- Cash 3,779,297.31

3,824,804.18 3,855,324.05 3,922,573.42 3,895,732.29 3,863,253.66 3,890,617.53 3,943,921.40 3,924,227.77 3,994,771.64 3,972,833.01 4,042,433.88


Total current asset 3,779,297.31 3824804.18 3855324.05 3922573.42 3895732.29 3863253.66 3890617.53 3943921.4 3924227.77 3994771.64 3972833.01 4042433.88

Fix asset

- Supplies 0 0 0 0 0 0 0 0 0 0 0 0


- Land 20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

- Building 3,550,000.00

3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00


312,894.79 336,964 361,032 385,101 409,170 433,239 457,308 481,377 505,445 529,514 553,583 577,652

Total fix assets 3,398,282.21 3,374,213 3,350,145 3,326,076 3,302,007 3,277,938 3,253,869 3,229,800 3,205,732 3,181,663 3,157,594 3,133,525


7,199,017.56 7,205,468.60 7,248,649.14 7,197,739.18 7,141,191.72 7,144,486.76 7,173,721.80 7,129,959.34 7,176,434.38 7,130,426.92 7,175,958.96

• Liabilities


7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00


7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00


- Capital

- Retained Earning 177,579.52

199,017.56

205,468.60

248,649.14

197,739.18

141,191.72

144,486.76

173,721.80

129,959.34

176,434.38

130,426.92

175,958.96

Total stockholders’ equity 177,579.52

199,017.56

205,468.60

248,649.14

197,739.18

141,191.72

144,486.76

173,721.80

129,959.34

176,434.38

130,426.92

175,958.96

Total liabilities and stockholders’ equity

7,177,579.52

7,199,017.56 7,205,468.60 7,248,649.14 7,197,739.18 7,141,191.72 7,144,486.76 7,173,721.80 7,129,959.34 7,176,434.38 7,130,426.92 7,175,958.96

285



· Assets

Current asset

- Cash 3,921,730.25 4,000,929.12 3,991,166.99 4,020,056.36 3,967,517.73 3,930,961.60

3,916,311.47

3,907,329.84

3,887,309.71

3,903,076.58

3,850,556.95

3,802,174.82


Total current asset 3,921,730.25 4,000,929.12 3,991,166.99 4,020,056.36 3,967,517.73 3,930,961.60

3,916,311.47

3,907,329.84

3,887,309.71

3,903,076.58

3,850,556.95

3,802,174.82

Fix asset

- Supplies 0 0 0 0 0 0 0 0 0 0 0 0


- Land 20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

- Building 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00


601,720.75 625,790 649,858 673,927 697,996 722,065 746,134 770,203 794,271 818,340 842,409 866,478

Total fix assets 3,109,456.25 3,085,387.42 3,061,318.59 3,037,249.76 3,013,180.93 2,989,112.10

2,965,043.27

2,940,974.44

2,916,905.61

2,892,836.78

2,868,767.95

2,844,699.12

Total asset 7,031,186.50 7,086,316.54 7,052,485.58 7,057,306.12 6,980,698.66 6,920,073.70

6,881,354.74

6,848,304.28

6,804,215.32

6,795,913.36

6,719,324.90

6,646,873.94

• Liabilities

- Account payable 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

Total Liability 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00


- Capital

- Retained Earning 31,186.50

86,316.54

52,485.58

57,306.12

- 19,301.34

- 79,926.30

- 118,645.26

- 151,695.72

- 195,784.68

- 204,086.64

- 280,675.10

- 353,126.06

Total stockholders’ equity 31,186.50

86,316.54

52,485.58

57,306.12

- 19,301.34

- 79,926.30

- 118,645.26

- 151,695.72

- 195,784.68

- 204,086.64

- 280,675.10

- 353,126.06

Total liabilities and stockholders’ equity 7,031,186.50 7,086,316.54 7,052,485.58 7,057,306.12 6,980,698.66 6,920,073.70

6,881,354.74

6,848,304.28

6,804,215.32

6,795,913.36

6,719,324.90

6,646,873.94

286



· Assets

Current asset

- Cash 4,060,180.69

3,381,919.56

3,613,575.43

3,800,237.80

4,077,837.17 4,258,757.54

4,216,581.41 4,518,363.78 4,649,504.15 4,928,373.02 5,145,614.89

6,003,645.26

- Account receivable

Total current asset 4,060,180.69

3,381,919.56

3,613,575.43

3,800,237.80

4,077,837.17 4,258,757.54

4,216,581.41 4,518,363.78 4,649,504.15 4,928,373.02 5,145,614.89

6,003,645.26

Fix asset

- Supplies


- Land 20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

- Building 3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00 3,550,000.00

3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00 3,550,000.00

3,550,000.00


890,546.71 914,616 938,684 962,753 986,822 1,010,891 1,034,960 1,059,029 1,083,097 1,107,166 1,131,235 1,155,304

Total fix assets 2,820,630.29

2,796,561.46

2,772,492.63

2,748,423.80

2,724,354.97 2,700,286.14

2,676,217.31 2,652,148.48 2,628,079.65 2,604,010.82 2,579,941.99

2,555,873.16


6,178,481.02

6,386,068.06

6,548,661.60

6,802,192.14 6,959,043.68

6,892,798.72 7,170,512.26 7,277,583.80 7,532,383.84 7,725,556.88

8,559,518.42

• Liabilities


7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00 7,000,000.00

7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00

7,000,000.00


7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00 7,000,000.00

7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00

7,000,000.00


- Capital

- Retained Earning - 119,189.02

- 821,518.98

- 613,931.94

- 451,338.40

- 197,807.86

- 40,956.32

- 107,201.28

170,512.26

277,583.80

532,383.84

725,556.88

1,559,518.42

Total stockholders’ equity - 119,189.02

- 821,518.98

- 613,931.94

- 451,338.40

- 197,807.86

- 40,956.32

- 107,201.28

170,512.26

277,583.80

532,383.84

725,556.88

1,559,518.42

Total liabilities and stockholders’ equity 6,880,810.98

6,178,481.02

6,386,068.06

6,548,661.60

6,802,192.14 6,959,043.68

6,892,798.72 7,170,512.26 7,277,583.80 7,532,383.84 7,725,556.88

8,559,518.42

287



· Assets

Current asset

- Cash 6,413,304.63

7,153,645.50

7,653,688.67

8,321,608.17

9,096,417.83

10,041,417.45

10,814,011.53

12,000,263.07

11,679,967.73

12,416,853.27

12,861,539.81

13,651,687.68

- Account receivable

Total current asset 6,413,304.63

7,153,645.50

7,653,688.67

8,321,608.17

9,096,417.83

10,041,417.45

10,814,011.53

12,000,263.07

11,679,967.73

12,416,853.27

12,861,539.81

13,651,687.68

Fix asset

- Supplies


- Land 20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

20,000.00

- Building 3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00

3,550,000.00


1,179,372.67 1,203,442 1,227,510 1,251,579 1,275,648 1,299,717 1,323,786 1,347,854 1,371,923 1,395,992 1,420,061 1,444,130

Total fix assets 2,531,804.33

2,507,735.50

2,483,666.67

2,459,597.84

2,435,529.01

2,411,460.18

2,387,391.35

2,363,322.52

2,339,253.69

2,315,184.86

2,291,116.03

2,267,047.20


9,661,381.00

10,137,355.34

10,781,206.01

11,531,946.84

12,452,877.63

13,201,402.88

14,363,585.59

14,019,221.42

14,732,038.13

15,152,655.84

15,918,734.88

• Liabilities


7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00


7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00

7,000,000.00


- Capital

- Retained Earning 1,945,108.96

2,661,381.00

3,137,355.34

3,781,206.01

4,531,946.84

5,452,877.63

6,201,402.88

7,363,585.59

7,019,221.42

7,732,038.13

8,152,655.84

8,918,734.88

Total stockholders’ equity 1,945,108.96

2,661,381.00

3,137,355.34

3,781,206.01

4,531,946.84

5,452,877.63

6,201,402.88

7,363,585.59

7,019,221.42

7,732,038.13

8,152,655.84

8,918,734.88

Total liabilities and stockholders’ equity 8,945,108.96

9,661,381.00

10,137,355.34

10,781,206.01

11,531,946.84

12,452,877.63

13,201,402.88

14,363,585.59

14,019,221.42

14,732,038.13

15,152,655.84

15,918,734.88

288

Statement of Cash Flow

Year 1

T-cup Dog Center Cash Flow

For year 2013

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC OPERATING CASH FLOW

Net income -

245,017.46

70,097.54

47,594.04

72,897.54

26,653.04

44,895.54

25,035.04

53,865.54

17,187.54

35,871.54

53,472.54

73,333.54

Depreciation 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83

Total operating cash flow -220,948.63 94,166.37 71,662.87 96,966.37 50,721.87 68,964.37 49,103.87 77,934.37 41,256.37 59,940.37 77,541.37 97,402.37

INVEST CASH FLOW

Purchase in fixed assets 3,711,177

Total investment cash flow -3,711,177 0 0 0 0 0 0 0 0 0 0 0

FINANCEING CASH FLOW

Process from long-term borrow 7,000,000

Dividend -

-

-

-

-

-

-

-

-

-

-

Net cash from financing 7,000,000 0 0 0 0 0 0 0 0 0 0 0

NET CHANGE IN CASH 3,067,874.37 94,166.37 71,662.87 96,966.37 50,721.87 68,964.37 49,103.87 77,934.37 41,256.37 59,940.37 77,541.37 97,402.37

Plus: Cash at beginning of year 0 3,067,874.37 3,162,040.74 3,233,703.61 3,330,669.98 3,381,391.85 3,450,356.22 3,499,460.09 3,577,394.46 3,618,650.83 3,678,591.20 3,756,132.57

Cash at the end ofPeriod 3,067,874.37 3,162,040.74 3,233,703.61 3,330,669.98 3,381,391.85 3,450,356.22 3,499,460.09 3,577,394.46 3,618,650.83 3,678,591.20 3,756,132.57 3,853,534.94

289

Year 2


For year 2014

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV


Net income 1,693.54 121,438.04 106,451.04 143,180.54

49,090.04

43,452.54

103,295.04

129,235.04

56,237.54

146,475.04

53,992.54

145,532.04

Depreciation 24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total operating cash flow 25,762.37 145,506.87 130,519.87 167,249.37 73,158.87 67,521.37 127,363.87 153,303.87 80,306.37 170,543.87 78,061.37 169,600.87

INVEST CASH FLOW

Purchase in fixed assets

Total investment cash flow


Process from long-term borrow

Dividend 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00

Net cash from financing -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00

NET CHANGE IN CASH -74,237.63 45,506.87 30,519.87 67,249.37 -26,841.13 -32,478.63 27,363.87 53,303.87 -19,693.63 70,543.87 -21,938.63 69,600.87

Plus: Cash at beginning of year 3,853,534.94 3,779,297.31 3,824,804.18 3,855,324.05 3,922,573.42 3,895,732.29 3,863,253.66 3,890,617.53 3,943,921.40 3,924,227.77 3,994,771.64 3,972,833.01

Cash at the end of year 3,779,297.31 3,824,804.18 3,855,324.05 3,922,573.42 3,895,732.29 3,863,253.66 3,890,617.53 3,943,921.40 3,924,227.77 3,994,771.64 3,972,833.01 4,042,433.88

290

Year 3

T-cup Dog Cash Flow

For year 2015

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV


Net income 55,228 255,130.04 166,169.04 204,820.54 123,392.54 139,375.04

161,281.04

166,949.54

155,911.04

191,698.04

123,411.54

127,549.04


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000

Net cash from financing -200000 -200000 -200000 -200000 -200000 -200000 -200000 -200000 -200000 -200000 -200000 -200000

NET CHANGE IN CASH -120,703.63 79,198.87 -9,762.13 28,889.37 -52,538.63 -36,556.13 -14,650.13 -8,981.63 -20,020.13 15,766.87 -52,519.63 -48,382.13



291

Year 4

T-Cup Cash Flow

For year 2016

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV


Net income 383,937 -552,330 357,587 312,594 403,531 306,852 83,755 427,714 257,072 404,800 343,173 983,962


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total operating cash flow 408,005.87 -528,261.13 381,655.87 336,662.37 427,599.37 330,920.37 107,823.87 451,782.37 281,140.37 428,868.87 367,241.87 1,008,030.37

INVEST CASH FLOW

Purchase in fixed assets 0

Total investment cash flow 0



Dividend 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000


NET CHANGE IN CASH 258,005.87 -678,261.13 231,655.87 186,662.37 277,599.37 180,920.37 -42,176.13 301,782.37 131,140.37 278,868.87 217,241.87 858,030.37



292

Year 5

T-Cup Dog Center Cash Flow

For year 2017

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV


Net income 585,591 716,272 475,974 643,851 750,741 920,931 748,525 1,162,183 -344,364 712,817 420,618 766,079


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total operating cash flow 609,659.37 740,340.87 500,043.17 667,919.50 774,809.66 944,999.62 772,594.08 1,186,251.54 -320,295.34 736,885.54 444,686.54 790,147.87

INVEST CASH FLOW




Process from long-term borrow 0

Dividend 200000 0 0 0 0 0 0 0 0 0 0 0

Net cash from financing -200000 0 0 0 0 0 0 0 0 0 0 0

NET CHANGE IN CASH 409,659.37 740,340.87 500,043.17 667,919.50 774,809.66 944,999.62 772,594.08 1,186,251.54 -320,295.34 736,885.54 444,686.54 790,147.87



293

T-cup Dog Center 2013

Income Statement (Year 1)


• Revenues

- Sale 134394 113119 118267 96502 104905 105087 121992 90446 98745 123698 122613 106494

- Cost of good sold ฿330,826 ฿3,536 26039.5 ฿5,884 ฿30,364 ฿17,324 ฿40,567 ฿28,641 ฿33,773 ฿23,388 ฿27,540 ฿9,794

Gross Income -฿196,432 ฿109,583 ฿87,080 ฿112,383 ฿66,139 ฿87,581 ฿64,521 ฿93,351 ฿56,673 ฿75,357 ฿96,158 ฿112,819

• Expenses

- Marketing Expense 9100 0 0 0 0 3200 0 0 0 0 3200 0

- Operating Expense 15,417 15,417 15,417 15,417 15,417 15,417 15,417 15,417 15,417 15,417 15,417 15,417

- Depreciation

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total expense

48,585.46

39,485.46

39,485.46

39,485.46

39,485.46

42,685.46

39,485.46

39,485.46

39,485.46

39,485.46

42,685.46

39,485.46

Net income -

245,017.46

70,097.54

47,594.04

72,897.54

26,653.04

44,895.54

25,035.04

53,865.54

17,187.54

35,871.54

53,472.54

73,333.54

Statement of Retained Earnings (Year 1)

Add:Net Income -

245,017.46

70,097.54

47,594.04

72,897.54

26,653.04

44,895.54

25,035.04

53,865.54

17,187.54

35,871.54

53,472.54

73,333.54

Less:Dividends 0.00

Profit - 245,017.46

70,097.54

47,594.04

72,897.54

26,653.04

44,895.54

25,035.04

53,865.54

17,187.54

35,871.54

53,472.54

73,333.54

Retain Earning - 245,017.46

- 174,919.92

- 127,325.88

- 54,428.34

- 27,775.30

17,120.24

42,155.28

96,020.82

113,208.36

149,079.90

202,552.44

275,885.98

294




• Revenues

- Sale 200371 160923.5 187021 194124 159112.5 155006 185748.5 184524.5 162073 204245.5 194346 191499.5

- Cost of goods sold ฿153,992 0

฿41,085 ฿11,458 ฿70,537 ฿68,868 ฿42,968 ฿15,804 ฿66,350 ฿18,285 ฿97,668 ฿6,482

Gross Income ฿46,379 ฿160,924 ฿145,937 ฿182,666 ฿88,576 ฿86,138 ฿142,781 ฿168,721 ฿95,723 ฿185,961 ฿96,678 ฿185,018

• Expenses



- Depreciation

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total expense

44,685.46

39,485.46

39,485.46

39,485.46

39,485.46

42,685.46

39,485.46

39,485.46

39,485.46

39,485.46

42,685.46

39,485.46

Net income

1,693.54

121,438.04

106,451.04

143,180.54

49,090.04

43,452.54

103,295.04

129,235.04

56,237.54

146,475.04

53,992.54

145,532.04


Add:Net Income

1,693.54

121,438.04

106,451.04

143,180.54

49,090.04

43,452.54

103,295.04

129,235.04

56,237.54

146,475.04

53,992.54

145,532.04

Less:Dividends -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00

Profit - 98,306.46

21,438.04

6,451.04

43,180.54

- 50,909.96

- 56,547.46

3,295.04

29,235.04

- 43,762.46

46,475.04

- 46,007.46

45,532.04

Retained earning 177,579.52

199,017.56

205,468.60

248,649.14

197,739.18

141,191.72

144,486.76

173,721.80

129,959.34

176,434.38

130,426.92

175,958.96

295




• Revenues

- Sale 318165 299131.5 290672 261062 274074.5 298848 289965 233447 280574 288869.5 289925 237170.5

- Cost of good sold ฿219,952 ฿4,516 ฿85,018 ฿16,756 ฿111,197 ฿116,788 ฿89,199 ฿27,012 ฿85,178 ฿57,686 ฿123,828 ฿70,136

Gross Income ฿98,213 ฿294,616 ฿205,655 ฿244,306 ฿162,878 ฿182,061 ฿200,767 ฿206,435 ฿195,397 ฿231,184 ฿166,097 ฿167,035

• Expenses



- Depreciation

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total expense

42,985.46

39,485.46

39,485.46

39,485.46

39,485.46

42,685.46

39,485.46

39,485.46

39,485.46

39,485.46

42,685.46

39,485.46

Net income

55,227.54

255,130.04

166,169.04

204,820.54

123,392.54

139,375.04

161,281.04

166,949.54

155,911.04

191,698.04

123,411.54

127,549.04


Add:Net Income

55,227.54

255,130.04

166,169.04

204,820.54

123,392.54

139,375.04

161,281.04

166,949.54

155,911.04

191,698.04

123,411.54

127,549.04

Less:Dividends -200,000.00 -200,000.00 -200,000.00 -200,000.00 -200,000.00 -200,000.00 -200,000.00 -200,000.00 -200,000.00 -200,000.00 -200,000.00 -200,000.00

Profit - 144,772.46

55,130.04

- 33,830.96

4,820.54

- 76,607.46

- 60,624.96

- 38,718.96

- 33,050.46

- 44,088.96

- 8,301.96

- 76,588.46

- 72,450.96

Retained earning 31,186.50

86,316.54

52,485.58

57,306.12

- 19,301.34

- 79,926.30

- 118,645.26

- 151,695.72

- 195,784.68 - 204,086.64

- 280,675.10

- 353,126.06

296




• Revenues

- Sale 623574 605319 590337 533436 574464.5 573351 533561 610367 519811 574958 558394.5 1199424.5

- Cost of good sold ฿196,652 92474.5 ฿193,265 ฿181,357 ฿131,449 ฿223,814 ฿123,241 ฿143,168 ฿223,254 ฿130,673 ฿172,536 ฿175,978

Gross Income ฿426,923 ฿512,845 ฿397,073 ฿352,079 ฿443,016 ฿349,537 ฿123,241 ฿467,199 ฿296,557 ฿444,286 ฿385,859 ฿1,023,447

• Expenses



- Depreciation

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total expense

42,985.46

39,485.46

39,485.46

39,485.46

39,485.46

42,685.46

39,485.46

39,485.46

39,485.46

39,485.46

42,685.46

39,485.46

Net income

383,937.04 -

552,329.96

357,587.04

312,593.54

403,530.54

306,851.54

83,755.04

427,713.54

257,071.54

404,800.04

343,173.04

983,961.54


Add:Net Income

383,937.04 -

552,329.96

357,587.04

312,593.54

403,530.54

306,851.54

83,755.04

427,713.54

257,071.54

404,800.04

343,173.04

983,961.54

Less:Dividends -150,000.00 -150,000.00 -150,000.00 -150,000.00 -150,000.00 -150,000.00 -150,000.00 -150,000.00 -150,000.00 -150,000.00 -150,000.00 -150,000.00

Profit 233,937.04

- 702,329.96

207,587.04

162,593.54

253,530.54

156,851.54

- 66,244.96

277,713.54

107,071.54

254,800.04

193,173.04

833,961.54

Retained earning - 119,189.02

- 821,518.98

- 613,931.94

- 451,338.40

- 197,807.86

- 40,956.32

- 107,201.28

170,512.26

277,583.80

532,383.84

725,556.88

1,559,518.42

297




• Revenues

- Sale 987664 914047 914047 814863 931006 847369 847369 871873 767499 930476 855185 958054

- Cost of good sold 359088 158289.5 ฿389,935 ฿146,944 ฿366,688 ฿152,346 ฿364,237 ฿14,569 ฿359,561 ฿154,105 ฿371,013 ฿152,490

Gross Income ฿628,576 ฿755,758 ฿524,112 ฿667,920 ฿564,319 ฿695,023 ฿483,132 ฿857,304 ฿407,938 ฿776,371 ฿484,172 ฿805,565

• Expenses



- Depreciation

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total expense

42,985.46

39,485.46

48,137.66

24,068.83 -

186,422.33 -

225,907.79 -

265,393.25 -

304,878.71

752,302.17

63,554.29

63,554.29

39,485.46

Net income

585,590.54

716,272.04

475,974.34

643,850.67

750,740.83

920,930.79

748,525.25

1,162,182.71 -

344,364.17

712,816.71

420,617.71

766,079.04


Add:Net Income

585,590.54

716,272.04

475,974.34

643,850.67

750,740.83

920,930.79

748,525.25

1,162,182.71 -

344,364.17

712,816.71

420,617.71

766,079.04

Less:Dividends -200,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Profit 385,590.54

716,272.04

475,974.34

643,850.67

750,740.83

920,930.79

748,525.25 1,162,182.71

- 344,364.17

712,816.71

420,617.71

766,079.04

Retained earning 1,945,108.96

2,661,381.00

3,137,355.34

3,781,206.01

4,531,946.84

5,452,877.63

6,201,402.88

7,363,585.59

7,019,221.42

7,732,038.13

8,152,655.84

8,918,734.88

298

RATIO ANALYSIS

2017 2016 2015 2014 2013

Current Ratio Liabilities 5.944 6.7 6.728 7.522 17.443

FA Turnover 0.03 0.055 0.06 0.2324 0.3695

TA Turnover 0.0158 0.0253 0.04 0.0882 0.07

Debt Ratio Assets 0.083% 0.0813% 0.0845% 0.0824% 0.046%

Profit Margin 0.186% -0.045% -0.15% 0.0592% 0.255%

ROA 0.003% -0.01% -0.006% 0.0225% 0.0487%

299

Chapter 8

Financial Ratio Analysis

300

Return on Equipment

X X

÷

÷

-

-

-

+

+

+

+

+

Financial Leverage

ROA

Net profit margin

Asset Turnover

Sales

Sales

Total Assets

Net Profit

Income Taxes

Current Assets

Fixed Assets

Total Expenses

Gross Margin

Sales

Cost of Goods Sold

Variable Expenses

Fixed Expenses

Inventory

Accounts Receivable

Other Current Assets

316

0.003%

0.186%

0.0158

249260.09

1336262

1336262

84266556.12

758585.5

486129.96

23195.44

41609800.86

42656755.26

1336262

577676.5

12300

473829.96

0

0

41609800.86

0.95%

2013

301

2013

Return on Equipment

X X

÷

÷

-

-

-

+

+

+

+

+

Financial Leverage

ROA

Net profit margin

Asset Turnover

Sales

Sales

Total Assets

Net Profit

Income Taxes

Current Assets

Fixed Assets

Total Expenses

Gross Margin

Sales

Cost of Goods Sold

Variable Expenses

Fixed Expenses

Inventory

Accounts Receivable


40.98

-0.01%

-0.045%

0.025

-99927.02

2178995

2178995

86100633.88

1585498

482229.69

1203195.33

46909790.14

39190843.74

2178995

593497

8400

473829.96

0

0

46909790.14

-0.4%

2014

302

Return on Equipment

X X

÷

÷

-

-

-

+

+

+

+

+

Financial Leverage

ROA

Net profit margin

Asset Turnover

Sales

Sales

Total Assets

Net Profit

Income Taxes

Current Assets

Fixed Assets

Total Expenses

Gross Margin

Sales

Cost of Goods Sold

Variable Expenses

Fixed Expenses

Inventory

Accounts Receivable


-0.67

-0.006%

-0.15%

0.04

-529085.02

3361940

3361940

82824053.64

1296368

483729.96

1251012.94

47099121.42

35724932.22

3361940

1007264

9900

473829.96

0

0

47099121.42

0.0040ho%

2015

303

Return on Equipment

X X

÷

÷

-

-

-

+

+

+

+

+

Financial Leverage

ROA

Net profit margin

Asset Turnover

Sales

Sales

Total Assets

Net Profit

Income Taxes

Current Assets

Fixed Assets

Total Expenses

Gross Margin

Sales

Cost of Goods Sold

Variable Expenses

Fixed Expenses

Inventory

Accounts Receivable


92.94

0.0052%

0.0592%

0.088

443822.252

7496997.5

7496997.5

84913611.40

5509138.5

483729.96

4581586.288

52654590.7

32259020.70

7496997.5

1987859

9900

473829.96

0

0

52654590.7

0.4833%

2016

304

Return on Equipment

X X

÷

÷

-

-

-

+

+

+

+

+

Financial Leverage

ROA

Net profit margin

Asset Turnover

Sales

Sales

Total Assets

Net Profit

Income Taxes

Current Assets

Fixed Assets

Total Expenses

Gross Margin

Sales

Cost of Goods Sold

Variable Expenses

Fixed Expenses

Inventory

Accounts Receivable


2.255

0.1785%

0.255%

0.07

2713060.26

10639452

10639452

150897514.52

7650188

483729.96

4453397.78

122104405.34

28793109.18

10639452

2989264

9900

473829.96

0

0

574186

0.402%

2017

305

FINANCIAL RATIO

2017 2016 2015 2014 2013

1) Operation Profit to Operating Assets

Returns on Assets (%)

39.16%

75.79%

51.50%

11.65%

6.37%

2) Operating Profit to Net Sales

41.90%

34.14%

21.67%

13.91%

8.79% Operating profit as % of sales

3) Sales to Operating Assets

93.45%

221.97%

237.64%

83.72%

72.54% Operating Asset Turns

4) Production Cost in Goods Sold Divided by Sales 31.34% 63.26% 31.42% 25.36% 28.36%

306

5) Distribution & Marketing Costs to Sales 26.67% 29.13% 46.90% 60.71% 62.83%

6) Administrative Costs to Sales 0.18% 0.24% 0.52% 1.41% 3.14%

7) Cost of Materials to Sales 9.55% 11.33% 13.61% 12.75% 27.55%

8) Labor Costs to sales 21.31% 24.71% 19.42% 18.76% 21.21%

307

Chapter 9

Risk analysis for business

308

External risk

General develop

1.1 General environment scanning

1.1.2 Political:

Unrest and protestant cause to be the temporary cessation of operations, it's effects sales in the short term. When the customer feels not safe, they will unable to go out for buy goods or any service from hotel. Nowadays, the rank of dog that attack people are increase because of the lack of parental care from the owner, Hotel is another choice for your dog as well. Customers can be assured that their dog is safe with us.

1.1.2 Economic:

Deflation, consumers don't have ability to buy our product and this situation will affect our business such as, sales dropped make the business become an unsuccessful. We cannot solved this problem because of these factors depend on the needs of the consumer.

1.1.3 Social:

Today, the trade competition is high and nature is change make the consumer stress caused by some natural disaster such as flooding. Flooding make homeless dogs and dogs outbreak disease and died. This situation makes people afraid to buy our service because of they fear their dogs might infected with other dogs. Nowadays, most people do not have time for dog, due to the development of the natural and social workers.

1.1.4 Technology:

The world is constantly evolving. The new technology occurs all the time. We have to pay the cost of purchasing for new product development to improve our business to be better than the competition. However, dog have different specifications such as, to protect from theft enjoyment. Time to benefit while technology cannot meet clearly, because there isn’t life dog owner cannot access it.

309

Competitive analysis

1. Rivalry Among Current Competitors:

Our company is the first in Chiang Rai related services and products for dogs. Thus there is no direct competition. But there are indirect competitors such as hospitals, stores, etc, which did not affect our company because our main customers are choosing to buy goods and services, excellent quality and reasonable price and we thinking seasonal promotions, discounts to encourage customers to buy and use it more.

2. Bargaining Power of Suppliers:

When ordering or about dogs. We have negotiated a number of products from suppliers such as purchasing a bargain item which has been more than one piece. We have teamed up with companies such as Smart heart, Pedigree, Sleekly etc. which will have the opportunity to negotiate the sale of goods on the market because it has a relatively large of dog product.

3. Bargaining Power of Customers:

Customers can negotiate prices depending on the two sides or promotion. Emphasis on technical selling excellent service, skills and abilities of employees is to be an accessible customer service as expected, an authority in the decision to purchase goods or services from a consumer segment significant Therefore, we should build on the satisfaction of our customers as an incentive such as promotions, etc..

310

4. Threat of Substitute Products or Services:

An imitation or a replacement product sales decrease in our sales of products such as food, clothing, equipment, etc., but the main goal of the group is. Those who have no time or those who work hard and have no time suckle. Dog, the dog strain T-cup dog center is another option for those who love dogs but do not have time for it.

5. Threat of New Entrance:

New competitors may not enter in the market because it is the first company in Chiang Rai that was established and service like no other. Thus, a new competitor to come take long time to make a difference to us that we have expressly base and high quality

311

Internal risk

7s

Strategy

To making the strategy to be consistent and appropriate for the change of external environment and internal organization for superior than competitors such as making the promotion discount, exchange the product or gift voter for customer to encourage the customer confidence and show the comparison between our business and competitor for customer. Structure Organizational structure is appropriate and consistent with the organization's strategy to become strengths. Should be well structured and A step in the right as in the previous example, given person with knowledge of the sale of the food.

Systems

Should have the activities that customers can take part with dog or our service to make the consumer satisfaction in our products, such as financial system, the selection of staff for the features job, training system, communication system all of the system above will show how the organization work

312

Shared Values Is the basic idea of organization, the concept of co-workers, the customer expectation, prepared to growth in the future to created the confidence for the people in organization such as how can we make the benefit and how can we created the confidence of customer about our service

Skills

Is the strengths of the company that make our company dominant than other such as the specialization skill that we transmitted to consumer as maintenance administrator should be trained before the actual. Resulting the revenue and gains when the client receives the services of the hotel and the feedback and come back again.

Style Behavior in each position must be clear and to be a role model features such as ensuring clients, satisfaction, and behaved in a way to serve the customer. Each customer must have the model and were featured. The business was successful and you can see the potential in our work. These benefits the service is dominated by the service. Staff Assigned various tasks to employees in the position or attitude of the employees, such as employees and the general ability and performance to achieve the goal we set and improving customer satisfaction and dog like Acceptance of customer service and the customer service was told to try another one with our store.

313

Financial Risk

If not treated in a corrective action plan of monitoring and evaluation, there are risks associated with the financial impact of the acquisition. Income is irregular, such as students who have taken charge of the government to force the purchase may be less than the maturity of financial stability or the office, but the T-Cup is a product or a. other services. That will support the sales of the company better. For example, the dog may be less because if they have a dog, then customers will be interested in the services or facilities for your dog. The increase in sales for the shop, we also have a promotion or premium for an option to the customer to try to study the quality of the product or services that meet their needs fully. We have experts that will serve you and your dog in particular makes guests to use the service to comparison between our company with another and consumer satisfaction in t-cup Dogs center. T-cup made in our ability to service our store and increase sales in the future to motivate sales staff with the knowledge or even good service can make. Customers can trust. And meet the needs of customers and the dog will have a higher chance of success. With regard to the friendly service and attention to devote to the task assigned. After-sales service to customers not contended that there are many types of customers or service is profitable only if the customer has accepted the services and revenue development. Cause the business elite to the continuous development

314

Chapter 10

Conclusion

315

Conclusion

We have to analyses the competitor how they can survive in the market, we have to know their strange and weakness and analyze to find the way to compete with them. We use Marketing mix to apply with our business. The first, the company is preparing for the wants of the new coming customers and focusing on “Healthy dog, Quality, Cleanness, and Maximum Customer Satisfactions”. We are business about dog care. We had specifically a small dog. That is easy to take care of the sale of products and equipment involved in the breed toward people and pets just watched my friend play as the home or great personal habits. Thus, the growth in the business currently has more. Also, our store is also a one-stop shop that offers a full range of services and care.

Whether it's a spa break Grooming Dog Training also has a modern and trendy products for both owner and dog are happy. The products that are part of the trend to increase sales because most of the dogs at the dog to see their lovely jewelry, whenever the dog breeders and to encourage the dog to loving yourself more and more. In the market the company has a market in Chiang Rai province is why we chose it. We have already seen that. Chiang Rai province is densely populated temperate and increase the rate of dog, which was partly a result of the marketing dogs from Chiang Mai and Lampang. Most clients will be the locals who have minded dog. I was friends with the dog, or leave the home, the other group of students which students are exposed to a dog. The dog most of the dog small reason but soothing to the size of the dog that are small, compact, portable to different places easily and also allowed to play in the different locations and every time their owner of the dog wants to play with it. About the analysis of competitors, we have a comparison about competitors that are assembled on the pet business situation in Chiang Rai around 12. However, since the establishment of that is most of it is clinic, so can less competition. And competitors who that have complete business it very less in Chiang Rai. There are only a few of which are reflected in the establishment of our line of business.

Therefore, T-Cup Dog Center is the first in Chiang Rai province gathered services for the dog in one place, so that it convenient to choose the service and featured the ability to meet the needs of our customers use the service satisfactorily with the best service. The strategy that we analysis customers in big group of customers in Chiang Rai are in the majority, we split into three groups, namely: 1. Would a customer already beloved dog and have their pet dog, then the second, among students who already have a dog or groups who are interested in a T - Cup dog.

The popular is with small dog because of the compact design. The last group we will target people who have free time and need a friend for live it out. Whether young both of women and men who still work or the elderly who have spare time and want to have a dog as a playmate. Also, the price of the dog or service and equipment isn't very expensive, according to the idea. "Thailand Pet Economy Will Popular." Tansetthakirt. N.p., 1-4 Apr. 2012. Web. 5 Dec. They told: Trends in Thailand reopens about pets business, exposing the people in Thailand flock to have pets. Expected by can grew 20-25% market penetration billion and one of three countries in the Asia - Pacific region with the highest growth. Trends revealed in Thailand facing dog small breed. The main market for pet food remained in the city have highest growth, followed by Thailand, which is the center of the region, in Mae Hong Son, Chiang Rai, Lampang, Lamphun to distribution etc. The current behavior of the dog Thailand some changes especially in the high-income group purchasing power to look more like a dog. The breed of dog to be a sensitive culture method. Since food, medical care,

316

even the life of a dog must have access to good equipment. The way we have been dealing with quality equipment and prepare them to respond to these customers in particular.

On the other side of our business, the customer is a business or consumer with something tangible, not to lose money. In addition, it has been because the service is a product of sales experience and expertise in providing services to male clients. If the promotion is over, and also can make customer satisfaction, it would make a repeat purchase and how to tell which is a low cost but highly effective. In this competitive business marketing, we estimate in the business if, Opening shop in Chiang Rai it not have so much competitor or just 2-3 Shops Because In Chiang Rai didn’t have Famous shop and open complete services like our shop. So, we aim at few competitive but will race with other entrepreneur in more cost. Because we repeat quality and services to pet and own pet for gain the most of trustworthiness look like bring up in their home. We have analyzed the behavior of the various variables that can be set at two main target groups. 1)

The main customers, is a group of men and women aged 20-34 years and among single women aged 50-65, married, like a dog with a curly outer part wool and a soft solid, long endless and need to comb wool and cut wool once a month 2-3 times a month. 2) Domestic groups are the main customers, is a group of men and women aged 20-34 years and among single women aged 50-65, married, like a dog the outer plush wool, straight down in a short side. And stretching the skin, long wool is endless and need to be combed wool and bathed 1-2 times a month. Analysis of the variables inside customer behavior is present in humans; we are increasingly popular pets, especially dogs. The most popular one because of its shape is elegant and courtly character to separate species. The final analysis, variables establishing unity Shop T-cup dog by creating a one-stop service to pets in order to create a convenient and save time and money to travel to use service. The demand for products and services in the same place management and promotion in order to achieve maximum customer satisfaction.

317

Appendixes

318

Cash flow increase income 5%

Year 1


For year 2013

OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income -

257,268.33

73,602.42

49,973.74

76,542.42

27,985.69

47,140.32

26,286.79

56,558.82

18,046.92

37,665.12

56,146.17

77,000.22

Depreciation 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83


INVEST CASH FLOW





Dividend -

-

-

-

-

-

-

-

-

-

-




Cash at the end of Period 3,055,623.50 3,153,294.74 3,227,337.32 3,327,948.56 3,380,003.09 3,451,212.23 3,501,567.85 3,582,195.50 3,624,311.25 3,686,045.20 3,766,260.19 3,867,329.24

319

Year 2

T-cup Dog Center

Cash Flow For year 2014

OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 1,778.22 127,509.94 111,773.59 150,339.57

51,544.54

45,625.17

108,459.79

135,696.79

59,049.42

153,798.79

56,692.17

152,808.64


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00





320

Year3


For year 2015

OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 57,989 267,887 174,477 215,062 129,562 146,344 169,345 175,297 163,707 201,283 129,582 133,926


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000


NET CHANGE IN CASH -117,942.25 91,955.37 -1,453.68 39,130.40 -46,369.00 -29,587.38 -6,586.08 -634.15 -12,224.58 25,351.77 -46,349.05 -42,004.68



321

Year 4


For year 2016

OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 403,134 -579,946 375,466 328,223 423,707 322,194 87,943 449,099 269,925 425,040 360,332 1,033,160


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000





322

Year 5

T-Cup Dog Center


OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 614,870 752,086 499,773 676,043 788,278 966,977 785,952 1,220,292 -361,582 748,458 441,649 804,383


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 0 0 0 0 0 0 0 0 0 0 0





323

Cash flow Increase income 10 %

Year 1


For year 2013

OPERATING CASH FLOW JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income -

269,519.21

77,107.29

52,353.44

80,187.29 29,318.34

49,385.09

27,538.54

59,252.09

18,906.29

39,458.69

58,819.79

80,666.89

Depreciation 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83


INVEST CASH FLOW





Dividend -

-

-

-

-

-

-

-

-

-

-





324

Year 2 T-cup Dog Center


OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 1,862.89 133,581.84 117,096.14 157,498.59 53,999.04

47,797.79

113,624.54

142,158.54

61,861.29

161,122.54

59,391.79

160,085.24


24,068.83

24,068.83

24,068.83 24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00





325

Year 3


For year 2015


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 60,750 280,643 182,786 225,303 135,732 153,313 177,409 183,644 171,502 210,868 135,753 140,304


24,068.83

24,068.83

24,068.83 24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000


NET CHANGE IN CASH -115,180.88 104,711.87 6,854.77 49,371.42 -40,199.38 -22,618.63 1,477.97 7,713.32 -4,429.03 34,936.67 -40,178.48 -35,627.23



326

Year 4 T-Cup Dog Center


OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 422,331 -607,563 393,346 343,853 443,884 337,537 92,131 470,485 282,779 445,280 377,490 1,082,358


24,068.83

24,068.83

24,068.83 24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000





327

Year 5


For year 2017


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 644,150 787,899 523,572 708,236 825,815 1,013,024 823,378 1,278,401 -378,801 784,098 462,679 842,687


24,068.83

24,068.83

24,068.83 24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total operating cash flow 668,218.42 811,968.07 547,640.60 732,304.57 849,883.74 1,037,092.70 847,446.61 1,302,469.81 -354,731.76 808,167.21 486,748.31 866,755.77

INVEST CASH FLOW





Dividend 200000 0 0 0 0 0 0 0 0 0 0 0


NET CHANGE IN CASH 468,218.42 811,968.07 547,640.60 732,304.57 849,883.74 1,037,092.70 847,446.61 1,302,469.81 -354,731.76 808,167.21 486,748.31 866,755.77



328

Cash flow increase income 15%

Year 1


For year 2013

OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income -

281,770.08

80,612.17

54,733.15

83,832.17

30,651.00

51,629.87

28,790.30

61,945.37

19,765.67

41,252.27

61,493.42

84,333.57

Depreciation 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83


INVEST CASH FLOW





Dividend -

-

-

-

-

-

-

-

-

-

-





329

Year 2


For year 2014


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 1,947.57 139,653.75 122,418.70 164,657.62

56,453.55

49,970.42

118,789.30

148,620.30

64,673.17

168,446.30

62,091.42

167,361.85


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00





330

Year 3


For year 2015


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 63,512 293,400 191,094 235,544 141,901 160,281 185,473 191,992 179,298 220,453 141,923 146,681


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000


NET CHANGE IN CASH -112,419.50 117,468.38 15,163.23 59,612.45 -34,029.75 -15,649.87 9,542.03 16,060.80 3,366.53 44,521.58 -34,007.90 -29,249.77



331

Year 4 T-Cup Dog Center


OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 441,528 -635,179 411,225 359,483 464,060 352,879 96,318 491,871 295,632 465,520 394,649 1,131,556


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000


NET CHANGE IN CASH 315,596.43 -761,110.62 285,293.93 233,551.40 338,128.95 226,948.10 -29,612.87 365,939.40 169,701.10 339,588.88 268,717.83 1,005,624.60



332

Year 5


For year 2017


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 673,429 823,713 547,370 740,428 863,352 1,059,070 860,804 1,336,510 -396,019 819,739 483,710 880,991


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total operating cash flow 697,497.95 847,781.68 571,439.32 764,497.10 887,420.78 1,083,139.24 884,872.87 1,360,578.95 -371,949.97 843,808.05 507,779.20 905,059.73

INVEST CASH FLOW





Dividend 200000 0 0 0 0 0 0 0 0 0 0 0


NET CHANGE IN CASH 497,497.95 847,781.68 571,439.32 764,497.10 887,420.78 1,083,139.24 884,872.87 1,360,578.95 -371,949.97 843,808.05 507,779.20 905,059.73


Cash at the end of year 7,545,070.97 8,392,852.65 8,964,291.97 9,728,789.07 1860298.85 11,699,349.09 12,584,221.96 13,944,800.91 13,572,850.94 14,416,658.99 14,924,438.19 15,829,497.91

333

Cash flow decrease income 5%

Year 1


For year 2013

OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income -

232,766.59

66,592.66

45,214.34

69,252.66

25,320.39

42,650.76

23,783.29

51,172.26

16,328.16

34,077.96

50,798.91

69,666.86

Depreciation 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83


INVEST CASH FLOW





Dividend -

-

-

-

-

-

-

-

-

-

-





334

Year 2


For year 2014


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 1,608.86 115,366.14 101,128.49 136,021.51

46,635.54

41,279.91

98,130.29

122,773.29

53,425.66

139,151.29

51,292.91

138,255.44


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00





335

Year 3


For year 2015


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 52,466 242,374 157,861 194,580 117,223 132,406 153,217 158,602 148,115 182,113 117,241 121,172


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000


NET CHANGE IN CASH -123,465.01 66,442.37 -18,070.58 18,648.34 -58,708.26 -43,524.88 -22,714.18 -17,329.11 -27,815.68 6,181.97 -58,690.21 -54,759.58



336

Year 4


For year 2016


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 364,740 -524,713 339,708 296,964 383,354 291,509 79,567 406,328 244,218 384,560 326,014 934,763


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

Total operating cash flow 388,809.02 -500,644.63 363,776.52 321,032.69 407,422.84 315,577.79 103,636.12 430,396.69 268,286.79 408,628.87 350,083.22 958,832.29

INVEST CASH FLOW





Dividend 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000





337

Year 5


For year 2017


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 556,311 680,458 452,176 611,658 713,204 874,884 711,099 1,104,074 -327,146 677,176 399,587 727,775


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 0 0 0 0 0 0 0 0 0 0 0





338


Year 1


For year 2013

OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income -

220,515.71

63,087.79

42,834.64

65,607.79

23,987.74

40,405.99

22,531.54

48,478.99

15,468.79

32,284.39

48,125.29

66,000.19

Depreciation 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83


INVEST CASH FLOW





Dividend -

-

-

-

-

-

-

-

-

-

-





339

Year 2


For year 2014


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 1,524.19 109,294.24

95,805.94 128,862.49

44,181.04

39,107.29

92,965.54

116,311.54

50,613.79

131,827.54

48,593.29

130,978.84


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00





340

Year 3


For year 2015


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 49,705 229,617 149,552 184,338 111,053 125,438 145,153 150,255 140,320 172,528 111,070 114,794


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000


NET CHANGE IN CASH -126,226.38 53,685.87 -26,379.03 8,407.32 -64,877.88 -50,493.63 -30,778.23 -25,676.58 -35,611.23 -3,402.93 -64,860.78 -61,137.03



341

Year 4


For year 2016


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 345,543 -497,097 321,828 281,334 363,177 276,166 75,380 384,942 231,364 364,320 308,856 885,565


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000





342

Year 5


For year 2017


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 527,031 644,645 428,377 579,466 675,667 828,838 673,673 1,045,964 -309,928 641,535 378,556 689,471


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 0 0 0 0 0 0 0 0 0 0 0





343


Year 1

T-cup Cash Flow

For year 2013

OPERATING CASH FLOW

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income -

208,264.84

59,582.91

40,454.93

61,962.91

22,655.08

38,161.21

21,279.78

45,785.71

14,609.41

30,490.81

45,451.66

62,333.51

Depreciation 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83 24,068.83


INVEST CASH FLOW





Dividend -

-

-

-

-

-

-

-

-

-

-




Cash at the end ofPeriod 3,104,626.99 3,188,278.73 3,252,802.49 3,338,834.23 3,385,558.15 3,447,788.18 3,493,136.80 3,562,991.34 3,601,669.58 3,656,229.22 3,725,749.70 3,812,152.04

344

Year 2


For year 2014


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 1,439.51 103,222.33

90,483.38 121,703.46

41,726.53

36,934.66

87,800.78

109,849.78

47,801.91

124,503.78

45,893.66

123,702.23


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00





345

Year 3


For year 2015


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 46,943 216,861 141,244 174,097 104,884 118,469 137,089 141,907 132,524 162,943 104,900 108,417


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000


NET CHANGE IN CASH -128,987.76 40,929.36 -34,687.49 -1,833.71 -71,047.51 -57,462.39 -38,842.29 -34,024.06 -43,406.79 -12,987.84 -71,031.36 -67,514.49



346

Year 4


For year 2016


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 326,346 -469,480 303,949 265,705 343,001 260,824 71,192 363,557 218,511 344,080 291,697 836,367


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000 150000





347

Year 5


For year 2017


FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Net income 497,752 608,831 404,578 547,273 638,130 782,791 636,246 987,855 -292,710 605,894 357,525 651,167


24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83

24,068.83


INVEST CASH FLOW





Dividend 200000 0 0 0 0 0 0 0 0 0 0 0





348

Reference

349

Reference

Millan,C. (2009).Be The Pack Leader. Bangkok: Freedom

Rob,Thea. (2008).Pet & Home. Bangkok: Offset Creeation

Sunkhawon, Vichot. (2003).Dog training . Bangkok: MI9 Softtech

Roby, A.W. kate & Southam , l. (2005) The Pill Book Guide to medication for your Dog and Cat . 2nd ed: Bangkok: Sangzue

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[True of dog, 2012] AVAILABLE FROM: http://www.dogilike.com/content/tip/1254/

[Level the world of hot dog, 2012] AVAILABLE FROM: http://www.toptenthailand.com/display.php?id=1283

[Pop dogs of Thailand, 2011] AVAILABLE FROM: http://www.khaosod.co.th/view_news.php?newsid=TURONWIzVXdNakl4TVRBMU5BPT0=&sectionid=

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[Element of business management pet shop] AVAILABLE FROM: http://kugarden.co.th/ceo.htm

[Economic base, 2013] AVAILABLE FROM: http://www.thannews.th.com/index.php

http://dc-danai.com/archives/821

http://www.dogilike.com/content/tip/1254/

http://www.toptenthailand.com/display.php?id=1283

http://www.khaosod.co.th/view_news.php?newsid=TURONWIzVXdNakl4TVRBMU5BPT0=&sectionid=

http://www.khaosod.co.th/view_news.php?newsid=TURONWIzVXdNakl4TVRBMU5BPT0=&sectionid=

http://stat.dopa.go.th/xstat/pop50_1.html





http://kugarden.co.th/ceo.htm

http://www.thannews.th.com/index.php

350

[Product of the dogs] AVAILABLE FROM: http://kindydog.com/product.php

[Fashion pet super dogs] AVAILABLE FROM: http://www.dog.com/item/superhero-halloween-dog-costume/498337/

[Retractable Leash Warnings] AVAILABLE FROM: http://www.flexiusa.com/operation/safety-advice.php

[How do I get my dog to wear dog shoes] AVAILABLE FROM: http://www.glamourdog.com/wear-dog-shoes.html

[Dog Play – Fun Games to Play with Your Dog or Puppy] AVAILABLE FROM: http://shibashake.com/dog/dog-play-fun-games-to-play-with-your-dog-or-puppy

[How dog play] AVAILABLE FROM: http://www.petplace.com/dogs/how-dogs-play/page1.aspx

[Type of food] AVAILABLE FROM: http://www.petuniversity.com/dogs/health--nutrition/types-of-food/

[Dog toys] AVAILABLE FROM: http://www.sciencebuddies.org/science-fair-projects/project_ideas/MamBio_p016.shtml

[Smart heart, puppy] AVAILABLE FROM: http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=27&Itemid=67

[Size, Age, sensitivities respect their difference] AVAILABLE FROM: http://www.royalcanin.co.th/

[How to Train a Chihuahua] AVAILABLE FROM: http://www.dogbehavioronline.com/how-to-train-a-chihuahua/

[How to Train a Pomeranian] AVAILABLE FROM: http://www.dogbehavioronline.com/how-to-train-a-pomeranian/

[How to Train a Yorkshire Terrier] AVAILABLE FROM: http://www.dogbehavioronline.com/how-to-train-a-yorkshire-terrier/

http://kindydog.com/product.php




http://www.glamourdog.com/wear-dog-shoes.html

http://shibashake.com/dog/dog-play-fun-games-to-play-with-your-dog-or-puppy

http://www.petplace.com/dogs/how-dogs-play/page1.aspx

http://www.petplace.com/dogs/how-dogs-play/page1.aspx

http://www.petuniversity.com/dogs/health--nutrition/types-of-food/

http://www.petuniversity.com/dogs/health--nutrition/types-of-food/

http://www.sciencebuddies.org/science-fair-projects/project_ideas/MamBio_p016.shtml

http://www.sciencebuddies.org/science-fair-projects/project_ideas/MamBio_p016.shtml

http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=27&Itemid=67

http://www.smartheart.com.my/1/dog/index.php?option=com_content&task=view&id=27&Itemid=67

http://www.royalcanin.co.th/

http://www.dogbehavioronline.com/how-to-train-a-chihuahua/

http://www.dogbehavioronline.com/how-to-train-a-chihuahua/

http://www.dogbehavioronline.com/how-to-train-a-pomeranian/

http://www.dogbehavioronline.com/how-to-train-a-yorkshire-terrier/

351

[Top five dogs grooming basic] AVAILABLE FROM: http://dogs.about.com/od/grooming/tp/5-Basics-of-Dog-Grooming.htm

[The professional groomer combination-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/288/combination-coats

[The professional groomer double-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/289/double-coats

[The professional groomer long-and-wool-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/292/long-and-wool-coats

[The professional groomer short-and-smooth-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/290/short-and-smooth-coats

[The professional groomer wire-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/291/wire-coats

[The professional groomer hairless-breeds] AVAILABLE FROM: http://www.groomers-online.com/article.php/141/hairless-breeds

[The professional groomer smooth-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/142/smooth-coats

[The professional groomer short-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/143/short-coats

[The professional groomer combination-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/144/combination-coats

[The professional groomer double-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/145/double-coats

[The professional groomer wool-coats] AVAILABLE FROM: http://www.groomers-online.com/article.php/146/wool-coats

[The professional groomer long-haired-breeds] AVAILABLE FROM: http://www.groomers-online.com/article.php/147/long-haired-breeds

http://dogs.about.com/od/grooming/tp/5-Basics-of-Dog-Grooming.htm





http://www.groomers-online.com/article.php/292/long-and-wool-coats

http://www.groomers-online.com/article.php/290/short-and-smooth-coats







http://www.groomers-online.com/article.php/143/short-coats

http://www.groomers-online.com/article.php/143/short-coats









352

[The professional groomer wire-haired-breeds] AVAILABLE FROM: http://www.groomers-online.com/article.php/148/wire-haired-breeds

[The law of dogs, 2010] AVAILABLE FROM: http://natjar2001law.blogspot.com/2010/12/blog-post_07.html

[The law of dogs, 2012] AVAILABLE FROM: http://www.siamturakij.com/home/news/display_news.php?news_id=413363961

[Training your dogs] AVAILABLE FROM: http://uk.pedigree.com/health-and-training/training-your-dog/teach-your-dog-to-stand-on-their-hind-legs

[How to train dogs squat stand it?] AVAILABLE FROM: http://www.howtox.net/how-to-train-dogs-squat-stand-it-58893

[WHAT IS YOUR DOG TRYING TO TELL YOU?] AVAILABLE FROM: http://27to30.wordpress.com/2012/02/02/nous-aimons-les-animaux-quest-ce-que-vous-pensez/

[Unaccompanied live pets, 2011] AVAILABLE FROM: http://www.thaicargo.com/th/promotion/promotion.asp

[Public opinion regarding the registration of dogs,1980] AVAILABLE FROM: http://www.doctor.or.th/article/detail/5490

[Thai Labor Law] AVAILABLE FROM: http://www.bsalaw.co.th/en/laborlaw/laborprotection.html

[Electricity rates, 1980] AVAILABLE FROM: http://www.eppo.go.th/power/pw-Rate-PEA.html#3

[Telephone expense]AVAILABLE FROM: http://www.3bb.co.th/promotion/promotion_detail.php?id=2016

[Telephone expense]AVAILABLE FROM: https://www.toteservice.com/telephone_change_packages/change

[The dog health legislation] AVAILABLE FROM:



http://natjar2001law.blogspot.com/2010/12/blog-post_07.html

http://www.siamturakij.com/home/news/display_news.php?news_id=413363961

http://uk.pedigree.com/health-and-training/training-your-dog/teach-your-dog-to-stand-on-their-hind-legs

http://uk.pedigree.com/health-and-training/training-your-dog/teach-your-dog-to-stand-on-their-hind-legs

http://www.howtox.net/how-to-train-dogs-squat-stand-it-58893

http://www.howtox.net/how-to-train-dogs-squat-stand-it-58893

http://27to30.wordpress.com/2012/02/02/nous-aimons-les-animaux-quest-ce-que-vous-pensez/

http://27to30.wordpress.com/2012/02/02/nous-aimons-les-animaux-quest-ce-que-vous-pensez/

http://www.thaicargo.com/th/promotion/promotion.asp

http://www.doctor.or.th/article/detail/5490

http://www.bsalaw.co.th/en/laborlaw/laborprotection.html



http://www.3bb.co.th/promotion/promotion_detail.php?id=2016

https://www.toteservice.com/telephone_change_packages/change

http://203.155.220.217/ehd/2009/downloadfile/%E0%B8%84%E0%B8%A7%E0%B8%B2%E0%B8%A1%E0%B8%A3%E0%B8%B9%E0%B9%89%E0%B9%80%E0%B8%81%E0%B8%B5%E0%B9%88%E0%B8%A2%E0%B8%A7%E0%B8%81%E0%B8%B1%E0%B8%9A%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B9%80%E0%B8%A5%E0%B8%B5%E0%B9%89%E0%B8%A2%E0%B8%87%E0%B8%AA%E0%B8%B1%E0%B8%95%E0%B8%A7%E0%B9%8C/C%E0%B8%AA%E0%B8%B8%E0%B8%99%E0%B8%B1%E0%B8%82.pdf

353

E0%B8%A1%E0%B8%A3%E0%B8%B9%E0%B9%89%E0%B9%80%E0%B8%81%E0%B8%B5%E0%B9%88%E0%B8%A2%E0%B8%A7%E0%B8%81%E0%B8%B1%E0%B8%9A%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B9%80%E0%B8%A5%E0%B8%B5%E0%B9%89%E0%B8%A2%E0%B8%87%E0%B8%AA%E0%B8%B1%E0%B8%95%E0%B8%A7%E0%B9%8C/C%E0%B8%AA%E0%B8%B8%E0%B8%99%E0%B8%B1%E0%B8%82.pdf

[Water expense] AVAILABLE FROM: http://www.pwa.co.th/service/billing.php

[Breeding dogs] AVAILABLE FROM: http://members.tripod.com/dog_kingdom/reproduce.htm

[Salary appropriate staff] AVAILABLE FROM: http://incquity.com/articles/office-operation/calculate-salary-range

[Base salary survey, 2010] AVAILABLE FROM: http://www.unigang.com/Article/2753

[How to Terminate an Employee? , 2012] AVAILABLE FROM: http://www.doingbusinessthailand.com/thailand-business/thai-labor-protection-how-to-terminate-and-employee.html


http://members.tripod.com/dog_kingdom/reproduce.htm



http://www.unigang.com/Article/2753

http://www.doingbusinessthailand.com/thailand-business/thai-labor-protection-how-to-terminate-and-employee.html

http://www.doingbusinessthailand.com/thailand-business/thai-labor-protection-how-to-terminate-and-employee.html

section 1 seat 10: t-cup dog center

Documents