Section2 Sect6 Slung drinking water

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1



2

Chapter 1 Introduction



3

11 Background and Significance of the Project

Slung is a name of drinking water brand Slung in Northern Thai language is mean

water dipper Slung Company provides pure drinking water to serve to 1 to 5 stars hotel in

Chiang Rai Slung Drinking Water has located at Ban Du Chiang Rai

Chiang Rai is the northernmost large city in Thailand far from Bangkok 824 km

Chiang Rai has 18 districts 124 Tombons 1751villagesThe northern near Tachileik city and

have high way line with Burma In the future that have relation bridge Thailand-Laos 4

position R3A road that Chiang Kong (R=road 3=Thai China Laos A=Asia) However

Chiang Rai has National Park Forest Park Arboretum National Reserved Forest this

attraction tourist to travel destination

Source 2021290133createweb0000000000-1011html

wwwchiangraifocuscomdistrict thwikipediaorgwiki จงหวดเชยงราย

Chiang Rai is the province that most famous about tourist attraction So in every year

the tourists from several countries would like to come to Following figure1 and figure2 that

show the number of visitors Chiang Rai When the visitors come to Chiang Rai increase our

company will get profit as well follow to the number of tourists stay at hotel

Number of visitors of Chiang Rai Visitors

2006 2007 2008 2009

Thai 1043161 1135659 1339190 1430375

Foreigner 289357 300776 402056 249873

Total 1332518 1436435 1741246 1680248

Figure 1 Number of visitors of Chiang Rai

Source httpwwwchiangrainetdashboard19



4

Number of revenue of tourism in the Chiang Rai

Revenue(Million)

2006 2007 2008 2009

Thai 701243 746235 777031 660343Foreigner 236177 235660 286361 280121

Total 937420 981895 1063392 940464

Figure 2 Number of revenue of tourism in the Chiang Rai


We brimming with confidence in the future prospects of our company Slung drinking

water has cleaner production and fast delivery to confirm the productrsquos international

production standard achievement You can also be confident about the absolute cleanliness of

every drop of Slung drinking water We promise that we will produce drinking water to

Chiang Rai people forever

12 Project Objectives

1 To analyze about current situation in drinking water industry

2 To know about trouble and solution which possible when during the business

3 To calculate and estimate about profit and financing after running business

4 To know about possible and suitable of drinking water business

5 Analysis of key supply-side and demand trends

6 Detailed segmentation of international and local products

7 Historic volumes and values company and brand market shares

8 Five year forecasts of market trends and market growth



5

13 Benefits of project

1 Received knowledge about competitive and trouble of drinking water industry

2 Understand in structure of drinking water business

3 Know about technical of strategy for use or apply to belong with drinking water business

4 To be able to calculate and estimate in financial of drinking water industry

14 ActivitiesTime frames

NO Time Activity

1 17 Nov 13 Topic submission

2 19-24 Nov 2013 Discussion about information of firm

3 week 3 Planning to process organization

4 week 4 Separate duty of each person

5 week 5 Find out of information of our business

6 week 6 Start working

7 week 7 Promote product

8 week 8 Collect information

9 week 9 Prepare for project presentation



6

Chapter 2 Industry Profile



7

21 Nature of Industry

Water is essential to human life In the past water is easy to find in river or lagoon

but in present to have the growth of social advances of technology and environment changes

Its make the result in river or lagoon is not clean United States Environmental Protection

Agency said that 80 of all diseases to caused from impure drinking water and more toxic

contamination which make to easy illness of human

Water makes up 70-75 of the body weight of the average human being People can

survive about 4 weeks by without food but no longer than 3 days by without water Water has

many different functions inside the body It forms the bulk of blood and tissue fluid and its

essential for transporting nutrients hormones and waste products around the body Water

helps to control the delicate balances within the cells

Nowadays the drinking water company has a high market value approximately 4000

million baht per year and to have investorsrsquo combination both small and large around 2000

person Drinking water is tending to grow more several factors For example the degradation

of natural water resources which follow to development of economic and industrial In

addition the amount of population that more increased in everyone so itrsquos make that people

want to use more water

Source httpbocdipgothindex

22 Situation of Industry

Drinking waters are industry influence business in Thailand It is the main factor of

daily life especially in urban society The behaviors of Thai peoples have change from past

Now a day Thai people need quality product and concern about health that are the reason of

business to growth quickly

Drinking water continued to see healthy growth in 2011 boosted by the ongoing

marketing activities for leading brands like Crystal from Serm Suk PCL Namthip from Thai

Namthip Co Ltd Nestleacute Pure Life from Nestleacute (Thailand) Ltd Singha from Boon Rawd

Brewery Co Ltd and Chang from Thai Beverage PCL Still bottled water continued to

dominate more than 90 of both total value and volume sales The rest was accounted for by



8

functional bottled water and carbonated bottled water with 8 and 1 value shares

respectively

Source httpwwweuromonitorcombottled-water-in-thailandreport

There are many drinking water company in Chiang rai This business have a high

industry There are 9 brands such as Sigha Nestle pure life Taweeporn Sairung Kaew Tip

and Arun Tip

Market share of drinking water Business in Thailand

Figure 3 Market share in brand of drinking water business in Thailand

Salung drinking water distributes to all offices in Chiang rai Package of Slung

drinking waters are gallon and contain 189 liter which convenient for office because the

office use cooler is mainly Life drinking water tried to make a difference to compete with

other company Our company focuses to be clean drinking water for good health of customer

Our drinking water pass to percolate and the package pass through several step of cleaning for

receive quality product

23 ProductService

Slung drinking water provides drinking water and serves to customers The main

target group is the 1-5 star hotels in Chiang Rai The most important issue which Slung drink

always concern is quality Our company chooses glass bottles instead of plastic bottles

because of the remarkable feature of its clear and it wonrsquot cause odor or taste of the water

changes will not change shape when itrsquos transporting and handling goods And it can maintain

the product for long life more than it can be recycled Itrsquos stable when itrsquos stack and save our

money

24

1561

Market share of drinking water Business

in Thailand

Sigha

Nestle pure life

TaweepornSairung Kaew Tip and Arun Tip



9

The safety accessibility of drinking water is major concerns throughout the world

NSF international accredited by the American National Standards Institute (ANSI) Slung

drink is NSF international standard drinking water And we got the certificate from Thai Food

and Drug Administration (FDA 2009)

Our product contains 500ml of water We use water from groundwater sources Our

product is processed by RO and UV and the price is 60 Baht per 24 bottles We sell only the

pack of 24 bottles Promotion

Slung drinking water satisfies customer by deliver the product punctually The main

target is group is the 1-5 star hotels in Chiang Rai Our product can shipping directly to

customer for convenience Customer can comment about product and service about our

company



10

Chapter 3

Market Feasibility study



11

31 General Environment Analysis

311 Political

The Government has set a policy to encourage both Thais and foreigners to travel

more in Thailand in order to double the countryrsquos tourism earnings in the next five yearsDeputy Prime Minister and Minister of Tourism and Sports Mr Chumpol Silapa-archa said

that a target had been set to increase Thailandrsquos tourism income to more than one trillion baht

by 2016 compared to 590 billion earned in 2010 According to Mr Sombat during the past

few years around 145-16 million tourists visited Thailand annually The Ministry of Tourism

and Sports expects that the number of international visitors will increase to 30 million in the

next five years (Governmentrsquos Policy on Tourism 2010)

From Governments policy on tourism The Ministry of Tourism and Sports expects

that the number of international visitors will increase to 30 million in the next five years will

result in a lot of tourists come to Chiang Rai If a growing number of tourists increase thehotels access number will increase as well Our business will be getting more profitable in

next 5 years too

312 Economic

Figure 4 Thailand Gross Domestic Products (GDP)

Refer to Gross Domestic Product of Thailand since 2002-2012 it demonstrates that

Thai economic has grown in further furthermore Gross Provincial Product (GPP) of Chiang

Rai also increases every year as well The Gross Domestic Product (GDP) in Thailand was

worth 34565 billion US dollars in 2011 according to a report published by the World Bank

The GDP value of Thailand is roughly equivalent to 056 percent of the world economy GDP

in Thailand is reported by the World Bank Group Historically from 1960 until 2011

Thailand GDP averaged 855 USD Billion reaching an all time high of 3457 USD Billion in



12

December of 2011 and a record low of 28 USD Billion in December of 1960 The gross

domestic product (GDP) measures of national income and output for a given countrys

economy The gross domestic product (GDP) is equal to the total expenditures for all final

goods and services produced within the country in a stipulated period of time This page

includes a chart with historical data for Thailand GDP (Trading economics 2012)

313 Social

Chiang Rai is the center travel of northern part of Thailand that attractive to people

who want to travel in attraction place in Chiang Rai because Chiang Rai is peace town which

appropriate to tourist want to relax and rest There have many green natural cultural attract

place From Association of Tourism and Sports in Chaing Rai have organized festival for

attraction tourist every year as flower festival In addition Chiang Rai has boundaries near

Myanmar Laos and China tourist can easy to travel around near bounder such as tourist can

shop products in cheap price So this is the reason that why tourist want to travel in Chiang

Rai

314 Environment

The current environmental problems considered top priorities issues that we need to

pay attention because natural resources are used for the purpose in daily activities of humans

it rapidly declines natural resource We can see the changes of the environment and natural

variability explicitly Slung Drinking water is an organization that recognizes the need for

environmental protection throughout and dedicated to operate within the framework of

environmental policy we have developed the system Combination with the environment is

substantial to reflect the companys position in the environment and to set an example to other

industries in terms of environmental management The process has been established for the

protection of both water and air pollution such as wastewater treatment (Sermsuk 2012)

For the environmental management as well as research and development packaging

them a glass bottle instead of plastic bottles because feature is clear The glass will not cause

smell or taste of the water like some kinds of plastic packaging and glass containers will not

change shape when force during transportation Also can maintain the quality of the product

can also to used for glass recycling have on the stack is stable and easy to transport ( Pirun

2009)

315 Technology

Nowadays Technology is more importance for daily life of everyone we are

becoming to the globalization period Internet is provided for people and Internet is vary

necessary to everyone must use for learning new technology connect or contact people for

increase new relationship listening to music play games or used for research information

educational academic entertainment for relax or can get new information from many ways

For example tour company have provide website to offer information to customer which

make customer easy to find about package tour such as Chiang Rai tour company have to set



13

website for customer can look about information of them company always time the website is

name as httpwwwchiangrai-tourcom Customer can plan trip before decision to buy trip

32 Competition Analysis

321 Competitors Analysis

Slung Drinking water has serve to 1 to 5 stars hotel in Chaing Rai The business that

produce drinking water have many business which have same objective as to send drinking

water in hotel but we will focus on the competition company have 3 companies who serve

pure drinking water in hotel around Chiang Rai have as Singha Drinking water Chang

Drinking water and Crystal Drinking water below as

Figure 5 Singha drinking water logo

Singha Corporation Co Ltd is a subsidiary of Boon Rawd Brewery Co Ltd the

first and largest Brewery of Thailand The company was incorporated to oversee the beverage

business of Boon Rawd Brewery Co Ltd and is responsible for the operation and marketing

of beer soda water drinking water and various energy drinks and beverage producers At

presentBoon Rawd Brewery is the owner of ldquoSinghardquoldquoLeo rdquo ldquoB ingrdquoldquoPurrardquoldquoPun

Deerdquoand ldquoMasitardquo trademarks They provide both PETE and glass bottles For glass bottles

to sell 60 bahtpack per1 pack has 24 bottles

Source httpwwwboonrawdcothbrben01_learninghtml

Brands Price Unit PriceUnit

Singha water 60 24 250

Crystal water 60 24 250



14

Figure 6 Crystal drinking water

Crystal is a popular brand in Thailand They are the fist brand to get the standard of

NSF (The National Sanitation Foundation) in USA Crystal water is under the slogan ldquoKid Ja

Duem Nam Duem Cryatalrdquo(If you think drinking the water you should select Crystal) They

provide both PETE and glass bottles For glass bottles to sell 60 baht per pack 1 pack has 24

bottles

Source httpwwwcrystalcothindexhtml

Figure 7 Chang drinking water logo

Thai Drink Co Ltd plans to achieve the sales target for the second half this year at 20

litres of Chang drinking water distributed via nationwide channels With regards to current

drinking water market Mr Marut is of the view that some players have aggressively launched

marketing campaigns to snatch the market of drinking water worth 18000 million

Meanwhile the bottled water market has exhibited a steady growth in line with the risingconsumption of bottled water over the past five years Thai Drinkrsquos managing director

believes that there is still room for the company growth which will be driven by its extensive

range of product portfolio to meet different consumer need They provide both PETE and

glass bottles For glass bottles to sell 60 baht per pack 1 pack has 24 bottles

Source httpwwwthaibevcomen08detailnewsaspxngID=338amptngID=1



15

322 Customer Analysis

The target group that Slung Drinking water want to serve as 1- 5 star in hotel and

restaurant in Chiang Rai Our company is dependent on hotels to distribute our products

which we act as suppliers business to business (B2B) which are not our direct customers and

we need to have enough products to meet demand of the hotels All hotels have room amount 4348 rooms in 1-5 stars hotels in Chiang Rai Each

room has to serve drinking water at lease 2 bottle per day and amount 114 restaurants We can

guarantee that consumers will get drinking water to more quality and clean always and we

provide drinking water to follow right production standard from the national Sanitation

Foundation which to the opportunity of our company to distribute our product

HOTEL IN CHIANG RAI

No

Name Location Season Star Room

sHigh Low

1 Anantara Golden Triangle Resort amp Spa Chiang Saen Nov-Fab Mar-Oct 5 77

2 Katiliya Mountain Resort amp Spa Mae Chan Nov-Fab Mar-Oct 5 53

3 Le Meridian Chiang Rai Resort amp Spa Muang Nov-Fab Mar-Oct 5 159

Total 289

No


sHigh Low

1 Phowadol Resort amp Spa Muang Nov-Fab Mar-Oct 4 154

2 Golden Pine Resort amp Spa Muang Nov-Fab Mar-Oct 4 80

3 Laluna Hotel Resort amp Spa Muang Nov-Fab Mar-Oct 4 79

4 Teak Garden Spa Resort Muang Nov-Fab Mar-Oct 4 72

5 The Mantrini Boutique Resort Muang Nov-Fab Mar-Oct 4 63

6 Poonyamantra Resort Mae Chan Nov-Fab Mar-Oct 4 65

7 Imperial River House Resort Muang Nov-Fab Mar-Oct 4 368 Imperial Golden Triangle Resort Chiean Sean Nov-Fab Mar-Oct 4 73

9 Phu Chaisai Mountain Resort amp Spa Mae Chan Nov-Fab Mar-Oct 4 50

10 Dusit Island Resort Chiang Rai Muang Nov-Fab Mar-Oct 4 271

11 Wiang Inn Hotel Muang Nov-Fab Mar-Oct 4 260

12 The Legend Chiang Rai Boutique River

Resort amp Spa

Muang Nov-Fab Mar-Oct 4 78

13 Suanthip Vana Resort Mae Suay Nov-Fab Mar-Oct 4 30

14 Homestay Chiang Rai Muang Nov-Fab Mar-Oct 4 6

15 Rasa Boutique Hotel Chiang Rai Muang Nov-Fab Mar-Oct 4 30Total 1347



16

No


sHigh Low

1 Greater Mekong Lodge Chiang Saen Nov-Fab Mar-Oct 35 56

2 Doi Tung Lodge Mae Fah

Luang

Nov-Fab Mar-Oct 35 47

3 Rimkok Resort Hotel Muang Nov-Fab Mar-Oct 35 256

Total 359

No

Name Location Season Star Rooms

High Low

1 Akha River House Muang Nov-Fab Mar-Oct 3 5

2 Wangcome Hotel Chiang Rai Muang Nov-Fab Mar-Oct 3 215

3 Huai Khum Village Resort Muang Nov-Fab Mar-Oct 3 80

4 Baan Suan River View Resort Muang Nov-Fab Mar-Oct 3 31

5 Inn Come Hotel Muang Nov-Fab Mar-Oct 3 110

6 Plam Garden Hotel Chiang Rai Muang Nov-Fab Mar-Oct 3 33

7 Baan Nattawadee Muang Nov-Fab Mar-Oct 3 15

8 Ban Khun Yom Hotel Muang Nov-Fab Mar-Oct 3 40

9 Mohnfahsai Home Resort Muang Nov-Fab Mar-Oct 3 19

10 Thammachart Resort Muang Nov-Fab Mar-Oct 3 50

11 Rai Saeng Arun Muang Nov-Fab Mar-Oct 3 14

12 Santico Resort Chiang Saen Nov-Fab Mar-Oct 3 20

13 Bura Resort Chiang Rai Muang Nov-Fab Mar-Oct 3 8

14 Ban Chomna Resort Muang Nov-Fab Mar-Oct 3 15

15 Maesalong Villa Muang Nov-Fab Mar-Oct 3 74

16 Wanasom Wellness amp Asthetic Resort Mar Salong Nov-Fab Mar-Oct 3 60

17 Serene at Chiang Rai Hotel Muang Nov-Fab Mar-Oct 3 52

18 Siam Triangle Hotel Chiang Saen Nov-Fab Mar-Oct 3 52

19 De River Boutique Resort Chiang Saen Nov-Fab Mar-Oct 3 24

20 Prai Nurn Resort Chiang Saen Nov-Fab Mar-Oct 3 6

21 Saenphu Place Hotel Muang Nov-Fab Mar-Oct 3 98

22 Luck Swan Resort amp Spa Muang Nov-Fab Mar-Oct 3 36

23 Monmaen Resort amp Spa Muang Nov-Fab Mar-Oct 3 13

24 Nak Nakara Hotel Muang Nov-Fab Mar-Oct 3 25

25 Chayadel Resort Muang Nov-Fab Mar-Oct 3 14

26 Baan Soontree Resort Muang Nov-Fab Mar-Oct 3 20

27 Kong Garden View Resort Muang Nov-Fab Mar-Oct 3 32

28 Pimann Inn Hotel Muang Nov-Fab Mar-Oct 3 20

29 Golden Land Hotel Muang Nov-Fab Mar-Oct 3 79

30 La Vue En Rose Muang Nov-Fab Mar-Oct 3 28



17

31 Chiang Rai Grand Room Hotel Muang Nov-Fab Mar-Oct 3 70

32 Koko Hut Resort Muang Nov-Fab Mar-Oct 3 8

33 Baan Lanna Hotel Muang Nov-Fab Mar-Oct 3 41

34 Art Ann Hotel Muang Nov-Fab Mar-Oct 3 31

35 Paek Inn Chiang Rai Muang Nov-Fab Mar-Oct 3 14536 At Chiang Rai Resort Muang Nov-Fab Mar-Oct 3 20

37 Ammarin Resort Muang Nov-Fab Mar-Oct 3 20

38 Baan Siam Hotel Muang Nov-Fab Mar-Oct 3 59

Tota

l

1682

No


High Low

1 Nim See Seang Chiang Rai Muang Nov-Fab Mar-Oct 25 792 Chiang Sean River Hill Hotel Chiang Saen Nov-Fab Mar-Oct 25 60

Tota

l

139

No Name Location Season Star Rooms

High Low

1 Khum Chao Resort Mae Sai Nov-Fab Mar-Oct 2 12

2 YMCA International Hotel Chiang Rai Muang Nov-Fab Mar-Oct 2 503 Red Rose Hotel Chiang Rai Muang Nov-Fab Mar-Oct 2 50

4 Pongprabath Resort Muang Nov-Fab Mar-Oct 2 9

5 M Residence amp Hotel Muang Nov-Fab Mar-Oct 2 68

6 Diamon Park Inn Chiang Rai amp Resort Muang Nov-Fab Mar-Oct 2 78

7 Tree House Residence Muang Nov-Fab Mar-Oct 2 20

8 Baan Bua Guest House Muang Nov-Fab Mar-Oct 2 17

9 Ruean Inn Hotel Muang Nov-Fab Mar-Oct 2 50

10 Wannarit Resident Muang Nov-Fab Mar-Oct 2 5

11 Chotersquo Home Gallery Muang Nov-Fab Mar-Oct 2 16

12 Baan Bua Home stay Muang Nov-Fab Mar-Oct 2 10

13 Ban Lom Jen Home stay Muang Nov-Fab Mar-Oct 2 9

14 Nice Inn Town Residence Muang Nov-Fab Mar-Oct 2 5

15 Golden Triangle Inn Muang Nov-Fab Mar-Oct 2 20

16 Sirin Place Boutique Apartment Muang Nov-Fab Mar-Oct 2 30

17 B2 Night Bazaar Hotel Muang Nov-Fab Mar-Oct 2 30

18 B2 Chiang Rai Hotel Muang Nov-Fab Mar-Oct 2 30

19 The Room Resident Chiang Rai Muang Nov-Fab Mar-Oct 2 20

20 Sukthavorn Residence Muang Nov-Fab Mar-Oct 2 13

Total 512



18

No


High Low

1 Nantathong Place Muang Nov-Fab Mar-Oct 1 20

Total 4348 Rooms

There are 4348 rooms in 1-5 stars hotels in Chiang Rai In the hotel provide at least 2

bottles per room The consumers have drinking water to quality also This is the opportunity

of our company to distribute our product We provide pure drinking water with the standard

and certificated form Food and Drug Administration

RESTAURANT IN CHIANG RAI PROVINCE

Location Muang Chiang Rai

No Name

1 Pong Chaingrai Radnha

2 look chin pla sod dee

3 Ha Yak look chin pla 100

4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower

10 Imperial Golden Triangle Resort

11 Rawin

12 Udummit Coffee

13 Tee Noi

14 Ice-cream Salim -Tum Tim Krop

15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19

25 Kuay TeawNam-ngeaw

26 Kuay Teaw Nam-ngeaw Nongbua

27 Kuay Teaw Sri boon ruang

28 Nay Hung

30 Nuea wua rod yeam

31 Ba-Mhee Chaing rai

32 Vegetarian Hall53

33 Kuay Teaw Ruea Yok loa

34 Kong Nae

35 Jintanarsquos Chicken

36 Kar Moo Rabemg Tong

37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn

43 Fishing Park chan maung

44 Chaing Rai In

45 CampC

46 Shum Ka Nom Jean Bubfea

47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek

65 Lotuse Bakery House

66 Dusit Island Resort Chiang Rai

67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha

71 Krua Season Nam Krun

72 The Golden Tringel

73 Restaurant Lotus Chiang Rai

74 Aea Restaurant

75 Khaw Soi Poor Jai

76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong

79 Phoo Thai Kai Yang

80 Rean Mai

81 Laddawan Lu mangda

82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon

3 Khee Pochana4 Rabeang Keaw

5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw

Location Chiang Rai ndash Mae Sai

No Name

1 Doi Aob Garden

2 Song Nutrition

3 Souvenir and Canteen

4 Sakina

5 Laos Sookie style

Location Mae Chan District

No Name

1 Kun Tum Bistro

2 Rim Chan Inn

3 Anong Lanna noodle style

4 Chan Kum house

Location Doi Mae Salong Mae Fah Luang District

No Name

1 Mae Salong coffee conner

2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan

Location Chiang Saen Distrist

No Name

1 Kung Tan 5 Chiang

2 Chiang Saen Riverside Restaurant

3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying

Total 114 restaurants



22

323Competitive Analysis Drinking water industry has high competition because it easy to produce the important

problem is a lot of competition in the same product almost of their drinking water suitable

with household and peoples This is a reason why our industry focuses in hotel Characteristic

of glass bottles water have three important competitions are Singha Chang and Crystal We

believe that we will focus at the low price than competitor And for the result we will got

much of market share by contact with hotel Slung drinking water has National Sanitation

Foundation (NSF) and Corporate Social Responsibility (CSR) so we ensure hotels will

choose Slung drinking water

33 STP Analysis

331 Segmentation

Life Drink segment customers which are hotels in Chiang Rai by using demographical

factor The stars of each hotel demonstrate the reputation The customer of Life Drink water is

every one Starting with child youth to old age as well Future water is to be ldquoa great tasting

natural low calorierdquo

Major Factors in Considering Hotel Standard

The major factors taken into consideration in the assessment and certification of an individualhotel and resort property are

Physical aspects

Such as location and surrounding

Construction aspect

The physical structure of the hotel system in place security system etc

Facilities for hotel guests

Taking into consideration guests who are resident at the hotel as well as guests who

frequent the hotel and use services provided

Quality of service and the ability of maintain quality

Includes such criteria as personality the quality of services cleanliness hygiene etc

The maintenance of the hotel and the above mentioned facilities

The Thai hotel standard covers three aspects



23

The standard of construction and facilities

The standard of maintenance

The standard of services

According to Tourism Authority of Thailand this classified hotel in Chiang Rai into 7 classes

We also use this assessment criterion to segment our customer too

Figure 8 Hotels in Chiang Rai

332 Targeting

After we got 7 segmentations of our customer we found the highest number of hotel is

in 3 to 5 star hotel Therefore we focus on this kind of hotel because we strongly believe this

all those 3 to 5 star hotel have high purchasing power as well

1 star 2 star 25 star 3 star 35 star 4 star 5 star

1

20

2

38

3

15

3

Number Of Hotel In Chiang Rai



24

333 Positioning

High quality

High price

Figure 8 Slung drinking water positioning

We have to make the decision to choose the position of the product in for the

investment and the image of the product that the company needs Slung drinking water set

the positioning following figure 8 We provide drinking water in low price but high quality

We ensure that our company has high quality because the company has been certified by

NSF

34 Marketing Mix Strategy

341 Product

- Our product contains 500 ml of water We use water from groundwater sources Our

product is processed by RO and UV Moreover product is also including with Ozone

- Our product is contain in crystal plastic bottle and crystal water

- The label is including with brand capacity manufacture point and registration

342 Price

- The price is 60 Bath per 24 bottles We sell only the pack of 24 bottles

343 Promotion

- Free delivery

343 Place

- We focus on all Hotels and restaurant in Chiang Rai to main customer because they need to

use water every day for their customer Moreover to sell in only Chiang Rai it also reduces

cost and support the business together for entrepreneur in Chiang Rai



25

35 Sale Forecast

For the based year of sale forecast we found the number of 1-5 stars hotel rooms in

Chiang Rai which are 4348 rooms We try to catch 20 of all room which is 8696 rooms

Each room provides 2 bottles of water in mini ndash bar Our sale is 17392 bottles a day in

based sale There are 24 bottles in one pack So we have to provide 724 packs per one dayFor a month selling there are 21739 packs which are produced After our firm run the

business and be able to expand number of customer we found that the sale is going

to increase 25 from the same month of last year Tourism seasonal is also important

for our business The sale of high season (November to February) is increased 50

from based year follow number of tourist and hotel reservation

Sale forecasting in hotels

Hotel rooms 4348

Forecasted 20 8696

Provides 3 bottlesroom 26088

24 bottlespack 1087

Sale forecastmonth 3261

Sale increase 45 percent in high season 472845



Each room provides 2 bottles of water in mini ndash bar Our sale is 17392 bottles a day in based

sale There are 24 bottles in one pack So we have to provide 724 packs per one day For a

month selling there are 21739 packs which are produced After our firm run the business and

be able to expand number of customer we found that the sale is going to increase 25 from

the same month of last year Tourism seasonal is also important for our business The sale of

high season (November to February) is increased 50 from based year follow number of

tourist and hotel reservation We also forecast restaurants at Chiang Rai too In Chiang Rai

have 114 restaurants We try to sell 30 of all restaurants in Chiang Rai The sale is going to

increase 10 for every year At high season we can increase sale more than other season

Than the sale of high season is 50 every year at high season



26

Sale for casting in restaurants

Restaurant 114

Forecasted 30 342

Provides 16 bottleRestaurant 5472

24 bottle pack 228


Sale increase 50 in high season 1026



27

Table Sale Forecast Calculation

Year 1

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

Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1

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

Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30

36 Marketing Expense

First year we invite FampB manager of 82 hotels to grand opening at SaunTung and

Khom in Chiang Rai for promote people and tourist in Chiang Rai The grand opening we

select Ton Aor Studio to set up the event Ton Aor Studio will provide and design the entire

event The cost is 200000 BathSource Ton Aor Studio

We create web-site to show the overview of Slung drinking water and more

information about company The topic in web-site can divide into 5 topics

1 Overview of company 2 Contact 3Product and process 4CSR and 5Online shop

The web hosting is wwwhostinglotuscom

Sourcehttpwwwhostinglotuscom

We create brochure for 82 hotels in Chiang Rai and provide every years on January

April and October We put the brochure at lobby of 82 hotels in Chiang RaiThe content in

brochure is show the map and attractions in Chiang RaiSource Muang Rung printing

We create bin that screen our logo to provide at tourist attraction in Chiang Rai such

as Chiang Rai walking street Doi Tung Phu Che Fah and Night bazaar for tourist and people

to throw the garbage And to show the brand to know around Chiang Rai

Sourcehttpwwwweloveshoppingcomtemplatea21showproduct1phppid=17464355ampsh

opid=234522ampshowm=ampgroupproduct=1212301

In year 3-5 we support scholarship for Suksasongkraw Maechan School for students

who have good academic 10 people on Childrens Day and support for team Chiang Rai

united



31

Marketing expense

Year 2 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion

Life provides water drink to 1-5 star hotels in Chiang Rai We forecast sale drink in 5 years Income of Life drink will increase everyyear The base unit we need to sell in every month is 2713 bottles So we have to provide 7240 packs per one day Our product is processed by

RO and UV Singha drinks and Crystal are the Slung competitive We sell 60 baht per pack One pack has 24 bottles We set the promotion by

not chart about delivery November-February is high season and March-October is low season of our product We forecast our sale about

2900000 baht per year



33



34

Chapter 4

Technical Feasibility Study



35

41 Production and Operational

411 Product Characteristics

Figure 9 Glass bottle

Slung drinking water provides the water into the glass bottle Size of glass bottle is

500ml Glass bottles can be reused several times and high durability The glass bottle can help

reduce the amount of garbage on the planet We use high quality of glass and we focus on

good clean We purchase glass bottle from Tan Soon Huat and Wellgrow Glass Industries

More than 30 years experience in manufacturing glass bottles up to 13 million barrels per day

(120 tons) or 39 million bottles per month with a unique technique Slung serviced from Tan

Soon Huat and Wellgrow Glass Industries both of purchase glass bottles and printing on glassbottles

Source httpwwwxn--12cb8cydc8m6bnet

Figure 10 MAXI cap

Maxi capUnder a rubber cap liner are edge leakage Easy to open easy to drink Price

per Case (Case contains 9500 pieces) We purchase from K Panit Company

Source httpwwwlek11comlang=th



36

412 Specification

Figure 11 Slung drinking water logo

Outstanding design outstanding quality by Slung drinking water is the slogan of our

product Highlight of the drinking water is a unique design to make it easier to remember

Slung drinking water standard by NSF ANSI this is regulated by NSF International Which

guarantee that our drinking water is clean and pure 100

413 Production and Service Process

Production

Figure 12 Life drinking water process chart

Slung choose from Aquacheme CoLtd installed a water filtration system for drinking

water Aquacheme Co Ltd Introduced to produce integrated drinking water and fill drinking

water into bottles

Figure 13 Aquacheme CoLtd



37

Why we select Aquacheme

1 Aquacheme CoLtd have over 34 years experience in Water Treatment Industry

2 Hundreds of commercialindustrial systems in operation

3 Aquacheme CoLtd products are being used in over 100 countries worldwide

4 From packaged systems to custom engineered systems

5 Aquacheme CoLtd have the expertise to provide systems for drinking water boiler feed

water seawater desalination ultrapure water water reuse and other applications

6 Aquacheme CoLtd offer the most competitive price in the industry All units are factory

tested to insure the quality of all products

7 Aquacheme CoLtd customers include major national and international companies in every

field of application

8 Aquacheme CoLtd stock more components for all sizes of RO systems than any other

company

Aquacheme products are used by companies all over the country across many

industries Listed below are just a few of those companies

Figure 14 Companies who use the service from Aquacheme

Source httpwwwaquachemecom



38

414 Location

Figure 15 Land Bandu Chiang Rai

Figure 16 Location

This land is located at Bandu Chiang Rai Thailand Rates 1700000 Baht Our land

consists of two major parts is office and factory drinking water



39

415 Facility Layout

Figure 17 Life drinking water factory overview

Figure 18 Office layout



40

Figure 19 Factory layout

Figure 20 Toilet layout

Figure 21 Parking lots layout



41

Figure 22 Guardhouse layout

Figure 23 Lockers fire extinguishers and fire equipment 5 species

Figure 24 Emergency lighting

Figure 25 Fire alarm bells



42

416 Machines Equipments Tools

Aquacheme offers a wide array of products to help you improve the performance of

your Water Treatment System

1 Water Filters

11 Sand Filter

12 Anthracite Filter

13 Carbon Filter

14 De-Iron Filter

15 Softener

16 Demineralized System or De-Ionized System

17 Reverse Osmosis System (RO)



43

2 Water Filter Media

21 Sand

22 Anthracite

23 Manganese Sand

24 Ion Exchange Resin

- Strong Acid Cation Exchange Resin

- Strong Base Anion Exchange Resin

25 Cartridge Replacement

- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45

No Product Detail Unit PriceUnit Total

1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment

No Item Quantity Priceunit Total

1 Desk 5 3590 17950

2 Office chair 5 1490 7450

3 Sofa 1 13950 139504 Phone 3 270 810

5 Air condition 2 15500 31000

6 Computer 4 16500 66000

7 Printer 1 3900 3900

8 Calculator 5 120 600

9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750

Bathroom Equipments and devices


1 Bathroom Water Closet 5 3900 19500

2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility

1 Factory - 30 light bulbs- 5 factory fans

2 Office - 10 light bulbs

- 3 telephones and internet

- 2 air-conditions

3 Guardhouse - 2 light bulbs

4 Parking - 5 light bulbs

5 Toilet - 5 light bulbs

6 Wall - 30 light bulbs

417 Organization Chart

Slung Drinking water has good employees that have more quality and to have

appropriate ability which follow to each duties that company want to receive to work in

company In Slung Drinking water have the people who work in company amount 17peoples

have general manager 1 position marketing manager 1 position accountant 1 position

coordination 1 position maintenance technician 1 position workman 6 positions

housekeeper 1 position security guard 1 position shipper 2 position and driver 2 position We

believe that all employees that we choose them which to make slung company to achieve the

goal too fast





48

including research and development manufacturing supply chain sales and in some

industries legal and compliance Depending on the size of his organization a

marketing manager may also oversee a team of junior marketing professionals

Sourcehttpwwwknowthiscomprinciples-of-marketing-tutorialswhat-is-

marketingrole-of-marketing

Qualification

- Bachelorrsquos degree of marketing or a field relate to slung companyrsquos specialty

- If you ever have experience Slung Drinking water will special considered

- Male or Female age 23- 35 years old

- Monitoring and analyzing market trend- Strong verbal and written communication skill

Accountant is Slung Drinking water has to manage revenue and expense for example

that management the cost of production the cost of income of employees and it has

manager to manage for money and divided for the revenue and expense Accountants

who specialize in management accounting analyze and record financial data for their

employer or client to ensure they make wise business choices

Sourcehttpwwwassociatedcontentcomarticle346256the_role_of_accounting_in_businesshtml

Qualification

- To have graduated from high vocational Certificate in accounting program

- Male or Female age 23-35 years old

- Be able to use Microsoft Office program

- Be able to management accounting duties also include completing performance

evaluations overseeing assets and expenses preparing budgets and writing

reports

Coordinator is someone whose task is to see that work goes harmoniously

Coordinator can also be another name for an administrative assistance or sometimes

an employee slightly higher-ranking than admin assistance However the term can

refer to a position within an organization or business significant responsibilities for

acting as a liaison between departments

Source httpenwikipedaiorgwikiCoordinator



49

Qualification

- To have graduated from grade 12 of high school or vocational certificate


- Good communications skills

- Good attention to detail

- To have high responsibility and have good relationship

Maintenance Technician is somebody who maintain the day-to-day operations and to

assume responsibility for maintaining the physical asset of property under the

direction of the property

Source httpwikianswercomQwhat_is_a_Maintenace_technican

Qualification

- To have graduated from grade 12 of high school or vocational certificate in

engineer program


- Good command English

- Good knowledge of Microsoft office program

Workman is a man who performs manual labor for wages The role has work inside

Slung Drinking water which production slung drinking water

Qualification

- To have graduate from lower secondary school or upper level

- Male age 20-30 years old

Housekeeper is a person often hired who does or directs the domestic work and

planning necessary for inside slung company as cleaning company

Source httpwwwdictinaryreferencecombrowserhousekeeper

Qualification

- Male or Female age 20 years old ndash upper than year


- Have more experience about cleaning

Shipper is someone who send goods for shipment by packaging labeling and

arranging for transit or who coordinates the transports of goods



50

Qualification


- Male age 20 ndash 30 years old

- To have driver License and can drive car

- To have knowledge about Chiang Rai Province

- To have strong man

Driver is a person or thing that drives car and to tranfer goods to customer as

puchuation

Qualification





- To have honest and punctuation

Security Guard is a person hired by a private organization to guard a physical plant

and maintain order

Qualification

-

To have graduate from lower secondary school or upper level- Male age 20 ndash 30 years old


42 Cost of investment

421 Pre- operation cost

Slung Drinking water hired Aquacheme CoLtd to install operating produce and

process of slung drinking water The reason that we select Aquacheme CoLtd because they

have a broad knowledge of applied science such as chemical engineering mechanical

engineering electrical engineering and electronics Aquacheme CoLtd has 34 year history of

providing the highest quality service standards and to offer the most competitive price in the

industry All units are factory tested to ensure the quality of all products The pre- operation

cost has amount 229000 Baht

Souce httpwwwaquachemecom



51

422 Investment Cost

Investment Cost Cost

Land 1700000

Equipment in factory 229000

Bathroom Equipment and Devices 28740

Office Equipment 147750

Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53

First Year JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

Direct labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840

Total cost of goods sold 196635 196635 196635 196635 196635 196635 196635 196635 196635 196635 196635 196635 2359620

Gross profit loss 60525 60525

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense

Selling and marketing expense 195689 - - 5400 - - - - - 5400 - - 206489

Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200

Social security insurance

expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

Electrcity expense 2800 2800 1900 1900 1900 1900 1 900 1900 1900 1900 2800 2800 26400

Installation Expense 229000 - - - - - - - - - - - 229000

Register commercial 15000 - - - - - - - - - - - 15000

Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000

Fire insurance expense 2600 - - - - - - - - - - - 2600

Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092

Total operating expense 546660 104371 103471 108871 103471 103471 103471 103471 103471 108871 104371 104371

EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Retained earning at beginning

-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

Retained earning at ending

-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55

Second Year JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840

al cost of goods sold 196635 196635 196635 196635 196635 196635 196635 196635 196635 196635 196635 196635 2359620

ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense

ing and marketing expense 13689 - - 5400 - - - - - 5400 - - 24489

ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200

ial security insurance expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000

insurance expense 2600 - - - - - - - - - - - 2600

reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092

al operating expense 120660 104371 103471 108871 103471 103471 103471 103471 103471 108871 104371 104371 1272341

T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

ained earning at beginning

-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

ained earning at ending

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56

Third Year JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

Direct labors Costs 112320 112 320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


Gross profit loss 158685 158685 77025 77025 77025 77025 77025 77025 77025 77025 158685 158685 1250940

Operating expense

Selling and marketingexpense 40689 - - 5400 - - - - - 5400 - - 51489

Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

Electrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092

Total operating expense 147660 104371 103471 108871 103471 103471 103471 103471 103471 108871 104371 104371 1299341

EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401

Retained earning atbeginning

-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57

Fourth Year JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

Direct labors Costs 112320 112 320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1 347840



Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602

Retained earning at ending-1652538

-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261

Retained earning at ending 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261 1 943915



59

Chapter 6Risk Management



60

Risk management is a central part of all organizationrsquos strategic management It is the

process which aims to help organizations understand evaluate and take action on all their

risks with a view to increasing the probability of their success and reducing the likelihood of

failure Risk management is increasingly recognized as being concerned with both positive

and negative aspects of risk Therefore this standard considers from both perspectives And

risk management gives comfort to that the business is being effectively managed and helps

the organization confirm its compliance with corporate governance requirements

In addition Risk Management is relevant to all organizations whether they are in the

public or private sector or whatever they are large or small It should from part of the culture

of the organization with an effective policy and program led by top management with clear

responsibilities laid down for every manager and employee to be involved in the management

of risk It support accountability performance measurement and reward thus promoting

efficiency at all level Slung drinking water analyzes the risk that company may face during

running business It is really important for our firm We have to identify the risk and try tosolve them as smooth as possible All those risks can be separate into 2 types including

external and internal risk(IRM 2011)

61 EXTERNAL RISK

As well as physical threats from the external environment such as infrastructure

disruption financial crime floods terrorism computer viruses and malicious attacks

businesses are subject to continual exposure from political regulatory legal economic social

and technological change as well as competitor activity and industry change

Developing a structured risk approach integrated with the enterprise risk framework

enables a company to reduce the key exposures whilst also making the most of its

opportunities(Luxon Risk Systems2009)

611 RISK OF TECHNOLOGY CHANGING

Changes in technology bring about the wholesale restructuring and demise of wholeindustries The whole way of doing business for many sectors is being changed by the rapid

growth in Web Internet IT and communications technologies Drinking business has

depended to technology which really important factor that helps our business produce

effective product Moreover high technology is able to help us save time and human

resources producing We try to apply innovative machine such as washing fillings machine

On the other hand many people prefer buying drinking water from water cabinet service It

make some drinking water company loses profit But we are not affected from this issue

because ordinary or household are not our target We focus on 1-5 star hotel and restaurant in

Chiang Rai which require pure drinking water contain in glass bottle Thus the risk of



61

technology for our product can be solve by apply appropriate machine for our production by

concern about necessity (Stewart A Leech2011)

612 RISK OF COMPETITION IN THE MARKET

Many other variables can impact the competitive position of a company including

training marketing location policies branding recruitment and reward schemes while

analysis of competition risk can appear complex and daunting failure to manage this risk can

lead to disastrous consequences There are many competitors who run the business similar to

our company It is really important factor that makes our company gains lesser profit We

have to share the market with competitor both current and new entrance business Thatrsquos why

we try to create differentiation to compete with all those business Our company tries to catch

the luxurious hotel in Chiang Rai to be our customer (Marsh2012)

613 RISK OF SUBSTITUTE PRODUCT

There are many products which can be substitute water such as juice and carbonated

drink Those products can be choosing for customer Green tea is really dangerous competitor

According to sale of Oishi Green tea this company earned about 8000 million baht in 2010

Because they do hard marketing by put more than 300 million baht for do the promise Thatrsquos

why they can hold about 65 of green tea market share (Oishi Green Tea 2011)

Actually substitute product like juice soft drink and green tea are not one factor inphysical need Physical need is comprised with breathing food water shelter clothing and

sleep Water is really important for human life As people have known everyone have to

drink 8-10 glasses water a day So substitute good canrsquot impact drinking water

industry(Maslowrsquos Hierarchy of needs 2009)

614 RISK OF CHANGING CUSTOMERS NEED

Nowadays people around the world concern about environmental impact Global

warming the unusually rapid increase in Earthrsquos average sur face temperature over the past

century primarily due to the greenhouse gases released by people fossil fuels is important

problem (NASA 2011) Most of people try to apply the theory about 3Rs reduce reuse and

recycle in their daily life (3Rs 2011)





63

622 RISK OF MACHINE PERFORMANCE

In Slung Drinking Water Company we have aplenty fully of machine and we use for

our product such as washing and filling water We use technology for save time for produce

product if low machine performance can affect to product so we always repair and maintain

machine by hire maintenance technician for keep work effectiveness high performance

reliability safety and save energy(ABB Jokab Safty2012)

New Machines The following requirement is given by the Machinery

DirectiveThe manufacturer is under an obligation to assess the hazards in order to

identify all of those which apply to his machine he must then design and construct

it taking account of his assessmentThe standard EN ISO 14121-1 gives guidance

on the information required to allow risk assessment to be carried out The

standard does not point out a specific method to be used It is the responsibility of

the manufacturer to select a suitable method(ABB Jokab Safty2012)

Machines in Use Risk assessment must be carried out on all machines that are in

use CE-marked as well as not CE-markedTo fulfill the requirements from

Directive 89655EEC (concerning the minimum safety and health requirements

for the use of work equipment by workers at work) risk assessment has to be

made(ABB Jokab Safty2012)

623 RISK OF QUALITY OF THE PRODUCT

Slung Drinking Water Company provides drinking water to server in the 1-5 star hoteland restaurants in Chiang Rai That we planning control and continuous quality improvement

to achieve the production and quality assurance to consumers get quality product and satisfy

product our company we always have been verified from government sector like Food and

Drug Administration (FDA) for determine the mistake that occurred in this product and solve

it as well because if something that make product fail that make effect to our company(Luxon

Risk Systems2009)

624 RISK OF HEALTH AND SAFETY

A risk assessment is nothing more than a careful examination of what in your work or

activities could cause harm to people so that you can weigh up whether you have taken

enough precautions or should do more to prevent harm The aim is to make sure that no one

gets hurt or becomes ill Accidents and ill health can ruin lives and affect your business too

You are legally required to assess the risks in your business(Stewart A Leech2011)

The important things you need to decide are whether a hazard is significant and

whether you have it covered by satisfactory precautions so that the risk is small Once this

process has been started the work activities and workplace should be broken into small unitsand potential hazards identified eg workplace transport requires one risk assessment and



64

poor light levels would require another Specific conditions such as snow may require a risk

assessment to be undertaken at the time or when conditions change(Stewart A Leech2011)

We have produced some simple checklist forms to use when developing your risk

assessments to identify hazards those at risk and the control measures that need to be taken

within your business These checklists are not exhaustive and it is recommended that you usethem as a starting point in the risk assessment process and amend or supplement it

accordingly to suit your operation (Health and Safety - Risk Assessment Checklists2009)

625 FINANCIAL RISK

Most of the firm have to faces to financial risk because itrsquos refers to revenue and

expenses of each company Slung Drinking Water Company tries to prevent this problem by

setting well financial planning We estimate our performance with 3 situation including sale

decrease 510and 15 cost and expense increase 5 10 and 15 and interest

increase 5 10 and 15 The results of our calculation have shown as below

Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700

Cost 0f goods sold Increase

Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary

Water is the essential of human being Our body is made up by 70-75 of waterNo one can live without water over 3 days So everyone needs water to maintain

their life This is the one of the important reason of why people choose to work thisbusiness

Drinking waters are industry influence business in Thailand Slung drinking wateris the kind of produce and delivers drinking water business in Chiang Rai The

reason that this business choose Chiang Rai is because Chiang Rai the hearth of

northern in Thailand that have many attraction place to create the tourists havemore interest in Chiang Rai and the population of Chiang Rai is increase in every

year In here the more tourists in Chiang Rai are made to more restaurants and

hotels in Chiang Rai

In 2009 the number of tourist in Chiang Rai is over 20000 So this is the good

place for doing this business The main target of Life drinking water is 1-5 star

hotels and restaurant in Chiang Rai Drinking water industry has high competitionbecause it easy to produce the important problem is a lot of competition in the same

product almost of their drinking water suitable with household and peoples This iswhy we focus to the hotel The total rooms of 1-5 star hotels are 4348 rooms and

114 restaurants We forecast our sale about 2500000 baht per year

We use water from groundwater sources Our product is processed by RO and UV

We provide pure drinking water with the standard and certificated from NSF

The one thing needs to think about is competitors There are 3 companies that

provide water to hotels The main focus competitors are Singha Crystal and Chang

drinking water We believe that we will focus at the quality than competitor andCSR And for the result we will got much of market share by contact with hotel andrestaurant

Our product contains 500ml of water We sell only the pack of 24 bottles

Promotion We set the promotion by free delivery

Internet Network is compared as library They can serve every information thatthey want to know and can get new information from many ways Therefore we

choose provide website to information about our firm at

wwwSlungdrinkingwatercom Customer can get information method about life

water and order and choose product



Slung Drinking Water

Pichaphan Sangkae 5131205152

Kanokkan Aeksiriwaranon 5331205001

Jirapat Tanyapiban 5331205012

Pannisa chinakai 5331205059

Patchareeya Kangwan 5331205064

Simuk Yutithum 5331205091

Suchada Ketcham 5331205095

Nan Zi Mo Hom 5331207064

Project Feasibility Study and Evaluation 2012

School of Management

Mae Fah Luang University



2

Chapter 1 Introduction



3


















2006 2007 2008 2009

Thai 1043161 1135659 1339190 1430375

Foreigner 289357 300776 402056 249873

Total 1332518 1436435 1741246 1680248





4


Revenue(Million)

2006 2007 2008 2009

Thai 701243 746235 777031 660343Foreigner 236177 235660 286361 280121

Total 937420 981895 1063392 940464



















5







NO Time Activity












6




7































8


respectively




and Arun Tip









23 ProductService







money

24

1561


in Thailand

Sigha

Nestle pure life




9











company



10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































3


















2006 2007 2008 2009

Thai 1043161 1135659 1339190 1430375

Foreigner 289357 300776 402056 249873

Total 1332518 1436435 1741246 1680248





4


Revenue(Million)

2006 2007 2008 2009

Thai 701243 746235 777031 660343Foreigner 236177 235660 286361 280121

Total 937420 981895 1063392 940464



















5







NO Time Activity












6




7































8


respectively




and Arun Tip









23 ProductService







money

24

1561


in Thailand

Sigha

Nestle pure life




9











company



10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































4


Revenue(Million)

2006 2007 2008 2009

Thai 701243 746235 777031 660343Foreigner 236177 235660 286361 280121

Total 937420 981895 1063392 940464



















5







NO Time Activity












6




7































8


respectively




and Arun Tip









23 ProductService







money

24

1561


in Thailand

Sigha

Nestle pure life




9











company



10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































5







NO Time Activity












6




7































8


respectively




and Arun Tip









23 ProductService







money

24

1561


in Thailand

Sigha

Nestle pure life




9











company



10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































6




7































8


respectively




and Arun Tip









23 ProductService







money

24

1561


in Thailand

Sigha

Nestle pure life




9











company



10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































7































8


respectively




and Arun Tip









23 ProductService







money

24

1561


in Thailand

Sigha

Nestle pure life




9











company



10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































8


respectively




and Arun Tip









23 ProductService







money

24

1561


in Thailand

Sigha

Nestle pure life




9











company



10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































9











company



10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































10

Chapter 3




11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































11


311 Political











next 5 years too

312 Economic











12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































12






313 Social








Rai

314 Environment















2009)

315 Technology










13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































13
























14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































14






bottles














15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































15










HOTEL IN CHIANG RAI

No


sHigh Low




Total 289

No


sHigh Low












Resort amp Spa







16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































16

No


sHigh Low



Luang



Total 359

No


High Low

































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































17








Tota

l

1682

No


High Low


Tota

l

139


High Low




















Total 512



18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































18

No


High Low


Total 4348 Rooms







No Name




4 Nayok Yuyen

5 Muang Tong

6 Yunnan

7 Saharoad

8 Hlee Ocha

9 Clock tower


11 Rawin

12 Udummit Coffee

13 Tee Noi


15 MK - Sukki

20 Khawtum Nayok

21 Khawtum Fha Sang

22 Khawtom Meena

23 J Jarern Chai

24 China Town



19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































19




28 Nay Hung





34 Kong Nae



37 KruaAromdee

38 Kum Jaw Nang

39 K Luie Hot-Pot

40 Jae Dang

41 Chum Cha

42 Chaleng Barn


44 Chaing Rai In

45 CampC


47 Toob Sing

48 Nakronprathom

49 Nakronprathom2

50 Ban Kanum Jean

51 Banwiream

52 Peasa Hot-Pot

53 Pan Oha

54 Phat Buree

55 Fha Sai Hot-Pot

60 Mae Pim

61 Yungtong



20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































20

62 Rhat Buree

63 Rim Nam

64 Lap Pla Ha Yaek



67 Weang Tan

68 Sri Trung

69 Nung Bua

70 Eak Ocha




74 Aea Restaurant


76 Khaw Soi Essalam

77 Tong Tung

78 Tork Tong


80 Rean Mai


82 Lap Panang

83 Lung Suk Carabow

84 Weang In Cafe

85 Sbangha Khan Tok

86 Slung Khum

87 Lu Lum



21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































21

Location Mae Sai

No Name

1 Jing lai shun

2 New Somboon


5 Rim Nam

6 Klua Pian Thong

7 Pa Nang

8 Mae ouy keaw


No Name

1 Doi Aob Garden

2 Song Nutrition


4 Sakina

5 Laos Sookie style


No Name

1 Kun Tum Bistro

2 Rim Chan Inn


4 Chan Kum house


No Name


2 Sakoora

3 Aim Nutrition

4 Wang Phu Tan


No Name

1 Kung Tan 5 Chiang


3 Thi Kitchen

4 Rabiang Khong

5 Rim Khong

6 3 Ying




22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































22









33 STP Analysis

331 Segmentation







Physical aspects


Construction aspect











23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































23







332 Targeting





1

20

2

38

3

15

3




24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































24

333 Positioning

High quality

High price






NSF


341 Product





342 Price


343 Promotion

- Free delivery

343 Place






25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































25

35 Sale Forecast










Hotel rooms 4348

Forecasted 20 8696


24 bottlespack 1087

















26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































26


Restaurant 114

Forecasted 30 342


24 bottle pack 228





27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































27


Year 1


Unit Sale 60 4286 4286 2857 2857 2857 2857 2857 2857 2857 2857 4286 4286 40000

Year 2


Unit Sale 60 5135 5135 3469 3469 3469 3469 3469 3469 3469 3469 5135 5135 48292

Year 3


Unit Sale 60 5922 5922 4561 4561 4561 4561 4561 4561 4561 4561 5922 5922 60176

Year 4


Unit Sale 60 7988 7988 7277 7277 7277 7277 7277 7277 7277 7277 7988 7988 90168



28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































28

Year 5


Unit Sale 60 9461 9461 6307 6307 6307 6307 6307 6307 6307 6307 9461 9461 88300

Total sale

Year 1


Revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Year 2


Revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

Year 3


Revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560



29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































29

Year 4


Revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Year 5


Revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000



30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































30





















united



31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































31

Marketing expense


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 8000 - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

Total 13689 - - 5400 - - - - - 5400 - - 24489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000


support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash 40000 - - - - - - - - - - - 150000

Web-site 289 - - - - - - - - - - - 289

Grand opening 200000 - - - - - - - - - - -200000

Total 245689 - - 5400 - - - - - 5400 - - 366489



32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































32


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489


Brochure 5400 - - 5400 - - - - - 5400 - - 16200

Trash - - - - - - - - - - - - 8000

Web-site 289 - - - - - - - - - - - 289

scholarship 20000 - - - - - - - - - - - 20000

support CRUTD 20000 - - - - - - - - - - - 20000

Total 53689 - - 5400 - - - - - 5400 - - 64489

37 Conclusion







33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































33



34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































34

Chapter 4




35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































35












Figure 10 MAXI cap






36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































36

412 Specification







Production




water into bottles




37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































37













company







38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































38

414 Location


Figure 16 Location





39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































39

415 Facility Layout





40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































40






41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































41







42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































42




1 Water Filters

11 Sand Filter


13 Carbon Filter

14 De-Iron Filter

15 Softener





43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































43


21 Sand

22 Anthracite

23 Manganese Sand





- 1μ 5μ 10μ 50μ

- Length 10 20 39 40





45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary










































45


1 Glass bottle

500ml

10000 48 48000

2 MAXI cap 1cases

(1 case=

9500

pieces)

5900 per

case

5900

3 Plastic case 417 220 91740

4 Suzuki carry

lpg

2 399000 798000

Total 943640 ฿



46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































46

Office Equipment


1 Desk 5 3590 17950


3 Sofa 1 13950 139504 Phone 3 270 810


6 Computer 4 16500 66000

7 Printer 1 3900 3900


9 Cabinet 1 4590 4590

10 Paper 10 150 1500

Total 147750




2 Basin 5 1390 6950

3 Mirror 5 299 1495

4 Bin 5 159 795

Total 28740

No Area Facility




- 2 air-conditions













goal too fast





48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary










































48






Qualification











Qualification






reports









49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































49

Qualification










Qualification


engineer program






Qualification






Qualification








50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































50

Qualification







puchuation

Qualification







and maintain order

Qualification

-















51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































51

422 Investment Cost


Land 1700000




Supply 145640

Car 798000

Total 3049130



52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































52

Chapter 5 Financial



53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































53


Revenue

Sale 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Total revenue 257160 257160 171420 171420 171420 171420 171420 171420 171420 171420 257160 257160 2400000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215

-

25215 60525 60525 40380

Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600




Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961

Taxes(30)



54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































54

Net income

-

486135

-

43846

-

128686

-

134086

-

128686

-

128686

-

128686

-

128686

-

128686

-

134086

-

43846

-

43846-

1657961


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115


-

486135

-

529981

-

658667

-

792753

-

921439

-

1050125

-

1178811

-

1307497

-

1436183

-

1570269

-

1614115

-

1657961



55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































55


enue

308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

al revenue 308100 308100 208140 208140 208140 208140 208140 208140 208140 208140 308100 308100 2897520

t of goods sold

w Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780

ect labors Costs 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 112320 1347840


ss profit loss 111465 111465 11505 11505 11505 11 505 11505 11505 11505 11505 111465 111465 537900

rating expense


ary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


ephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600

ctrcity expense 2800 2800 1900 1900 1900 1900 1900 1900 1900 1900 2800 2800 26400

l expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


reciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


T

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441

es(30)

income

-

9195 7094

-

91966

-

97366

-

91966

-

91966

-

91966

-

91966

-

91966

-

97366 7094 7094-

734441


-

1657961

-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496


-

1667156

-

1660062

-

1752028

-

1849394

-

1941360

-

2033326

-

2125292

-

2217258

-

2309224

-

2406590

-

2399496

-

2392402



56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































56


Revenue

Sale 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Total revenue 355320 355320 273660 273660 273660 273660 273660 273660 273660 273660 355320 355320 3610560

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 11025 54314-26446

-31846

-26446

-26446

-26446

-26446

-26446

-31846 54314 54314

-

48401

Taxes(30)

Net income 11025 54314 55214 49814 55214 55214 55214 55214 55214 49814 54314 54314-

48401


-2392402

-2381377

-2327063

-2271849

-2222035

-2166821

-2111607

-2056393

-2001179

-1945965

-1896151

-1841837


-

2381377

-

2327063

-

2271849

-

2222035

-

2166821

-

2111607

-

2056393

-

2001179

-

1945965

-

1896151

-

1841837

-

1787523



57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































57


Revenue

Sale 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Total revenue 479280 479280 436620 436620 436620 436620 436620 436620 436620 436620 479280 479280 5410080

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 134985 178274 136514 131114 136514 136514 136514 136514 136514 131114 178274 178274 1751119

Taxes(30) 525336

Net income 134985 178274 179174 173774 179174 179174 179174 179174 179174 173774 178274 178274 1225783

Retained earning at

beginning

-

1787523

-

1652538

-

1474264

-

1295090

-

1121316

-

942142

-

762968

-

583794

-

404620

-

225446

-

51672 126602


-1474264

-1295090

-1121316

-942142

-762968

-583794

-404620

-225446

-51672 126602 304876



58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































58


Revenue

Sale 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Total revenue 567660 567660 378420 378420 378420 378420 378420 378420 378420 378420 567660 567660 5298000

Cost of goods sold

Raw Material 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 84315 1011780




Operating expense


Salary Expenses 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 57600 691200


expenses 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 7080 84960

Telephone cost 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 1800 21600


Fuel expense 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000


Depreciation 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 20091 241092


EBIT 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1639039

Taxes(30) 491712

Net income 223365 266654 78314 72914 78314 78314 78314 78314 78314 72914 266654 266654 1147327

Retained earning at

beginning 304876 528241 794895 873209 946123 1024437 1102751 1181065 1259379 1337693 1410607 1677261




59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































59




60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































60
















61 EXTERNAL RISK




















61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































61
































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary










































63

























Risk Systems2009)












64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































64







625 FINANCIAL RISK






Sale Decrease

Year 5 10 15

1 120000 240000 360000

2 144876 289752 434628

3 180528 361056 541584

4 270504 541008 811512

5 264900 529800 794700


Year 5 10 15

1 2477601 2123658 2713563

2 2477601 2123658 2713563

3 2477601 2123658 2713563

4 2477601 2123658 2713563

5 2477601 2123658 2713563



65

Chapter 7 Summary



66

Summary








































65

Chapter 7 Summary



66

Summary








































66

Summary






































Section2 Sect6 Slung drinking water

Documents

Transcript of Section2 Sect6 Slung drinking water