Draft, Section 1 Seat 8: Milady Ice Cream

Milady ice cream
Member
1. 5331203009 Kittiporn Worametrachanon
2. 5331203027 Natchalai Pinutai
3. 5331203028 Nutnaree Jirasawetwimon
4. 5331203097 Ramida Inthasaen
5. 5331203147 Anchittha Nanan
6. 5331203148 Areerat Chairin
7. 5331203165 Nang Hom Noon
8. 5331203169 Nang Woe Hom
Content
Chapter 1 Introduction..............................................................................................................6
1.1 Background and Significance of the project.......................................................................7
1.2 Project objectives...............................................................................................................10
1.3 Benefits of project.............................................................................................................10
1.4 Operations methods...........................................................................................................11
Chapter 2 Industry Profile.......................................................................................................13
2.1 Nature of Industry.............................................................................................................14
2.2. Situation of Industry.........................................................................................................14
2.3 Product and Service...........................................................................................................19
2.3.1 Product...........................................................................................................................19
2.3.2 Service............................................................................................................................20
2.4 Vision................................................................................................................................20
2.5 Mission..............................................................................................................................20
2.6 Strategy.............................................................................................................................20
2.6.1 Corporate Level.............................................................................................................20
2.6.2 Business Strategy...........................................................................................................20
2.6.3 Functional Strategy........................................................................................................21
Chapter 3 Marketing Feasibility Study...................................................................................23
3.1 Marketing Analysis...........................................................................................................24
3.1.1 General Environment Analysis......................................................................................24
3.1.2 Competition Analysis (3C Analysis).............................................................................37
3.2 STP Analysis.....................................................................................................................48
3.2.1 Market Segmentation.....................................................................................................48
3.2.2 Target Analysis..............................................................................................................49
3.2.3 Position Analysis...........................................................................................................49
3.3 Marketing Mix Strategy...................................................................................................51
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3.3.1 Product strategy............................................................................................................51

3.3.2 Price Strategy................................................................................................................55
3.3.3 Place Strategy...............................................................................................................55
3.3.4 Promotion Strategy.......................................................................................................58
3.4 Sales Forecast/Profit Estimation......................................................................................63
3.5 Marketing Expenses (Sale Incentive)..............................................................................68
3.6 Conclusion in market feasibility......................................................................................71
Chapter 4 Investment Analysis... 72
4.1. Production and Operation Analysis. 73
4.1.1 Product characteristics 73
4.1.2 Production Process..... 79
4.1.3 Location. 86
4.1.4 Facility layout 88
4.1.5 Machine/tools/equipment.. 90
4.1.6 Logistic Management.. 110
4.1.7 Investment cost.... 113
1. Pre-operating cost. 113
2. Investment cost..... 114
Chapter 5 Operation Analysis... 133
5.1 Raw material... 134
5.1.1 Raw material cost. 136
5.2 Direct labor cost.. 146
5.3 Spare part.... 148
5.4 Electricity expense.. 152
5.5 Water authority expense..... 154
Chapter 6 Administration analysis........ 157
6.1 Organization Management.. 158
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6.2 Organization Chart 159

6.3 Administration cost... 161
Chapter 7 Financing the project.. 175
7.1 Income statement.. 176
7.2 Balance sheet 181
7.3 Statement of cash flow. 186
Chapter 8 Risk management.. 192
8.1 Internal risk.. 193
8.1.1 Risk in the staff. 193
8.1.2 Risk in communication. 193
8.2 External risk. 194
8.2.1 Risk in political situation.. 194
8.2.2 Risk in nature disaster... 194
8.2.3 Risk in economic.. 196
8.2.4 Risk in technology 197
Chapter 1
Introduction
1.1 Background and Significance of the Project.

Background of Milady ice cream, Bangkok, and ASIATIQUE The Riverfront.
Milady ice cream

1
Ice cream (derived from earlier iced cream or cream ice) is a frozen dessert usually
made from dairy products, such as milk and cream, and often combined with fruits or other
ingredients and flavours. Most varieties contain sugar, although some are made with other
sweeteners. In some cases, artificial flavourings and colourings are used in addition to, or
instead of, the natural ingredients. The mixture of chosen ingredients is stirred slowly while
cooling, in order to incorporate air and to prevent large ice crystals from forming. The result
is a smoothly textured semi-solid foam that is malleable and can be scooped.
The meaning of the phrase "ice cream" varies from one country to another. Phrases
such as "frozen custard", "frozen yogurt", "sorbet", "gelato" and others are used to distinguish
different varieties and styles. In some countries, such as the United States, the phrase "ice
cream" applies only to a specific variety, and most governments regulate the commercial use
2
of the various terms according to the relative quantities of the main ingredients. In other
countries, such as Italy and Argentina, one word is used for all variants. Analogues made
from dairy alternatives, such as goat's or sheep's milk, or milk substitutes, are available for
those who are lactose intolerant, allergic to dairy protein, or vegan. The most popular
flavours of ice cream are vanilla and chocolate.
Ice cream is a popular Thai dessert. Because Thailand has hot weather so they need
the cold dessert to eat. In this way, we have the idea to do ice cream homemade and we create
the new form ice cream. Milady ice cream creates the new strength, outstanding, different,
and strong identity. We provide customer new experience about ice cream taste. Such as we
bring Thai fruit to an ice cream and we make it by using full-flavoured pulp. Not only fruit
flavor but also have Thai dessert ice cream such as banana in coconut milk flavor, bualoi
flavor, and others. And the name of our brand is Milady it mean a continental title used for
an English gentlewoman. We select this name because our product is made from Thai dessert
and the owners are woman.
1
2
Beeton, Isabella (1911). Mrs Beeton's Cookery Book. pp. 25860.
"Ice Cream Labeling: What Does it all Mean?". International Foodservice Distributors
Association. Archived from the original on May 14, 2008. Retrieved 2008-08-09.
3
"The Top 15 Most Popular Ice Cream Flavors". The Food Network. July 30, 2008.
Retrieved 24 March 2012.
7
Bangkok
Bangkok is the capital city of Thailand and the most populous city in the country. It is
known in Thai as Krung Thep Maha Nakhon or simply About this sound Krung Thep. The
city occupies 1,568.7 square kilometres (605.7 sq mi) in the Chao Phraya River delta in
Central Thailand, and has a population of over eight million, or 12.6 percent of the country's
population. Over fourteen million people (22.2 percent) live within the surrounding Bangkok
Metropolitan Region, making Bangkok an extreme primate city, dwarfing Thailand's other
urban centres in terms of importance.
The Bangkok city proper covers an area of 1,568.737 square kilometres (605.693 sq
mi), ranking 69th among the other 76 provinces of Thailand. Of this, about 700 square
4
kilometres (270 sq mi) form the built-up urban area. It is ranked 73rd in the world in terms
of land area by City Mayors. The city's urban sprawl reaches into parts of the six other
provinces it borders, namely, in clockwise order from northwest: Nonthaburi, Pathum Thani,
Chachoengsao, Samut Prakan, Samut Sakhon and Nakhon Pathom. With the exception of
Chachoengsao, these provinces, together with Bangkok, form the greater Bangkok
Metropolitan Region.
Therefore, Bangkok is the capital city of Thailand and Bangkok is the first place in
Thailand that foreigners think about Thailand. Then, we select Bangkok is the main place for
our ice cream shop. Because our ice cream made from Thai fruits and Thai dessert and our
target customers are both Thai and foreigners.
ASIATIQUE The Riverfront
Corporate Information
Riverside Masterplan Co., Ltd. is a member of TCC Land Group responsible for the
retail property development and management. TCC Land Group's core business is to develop
and to invest in a wide range of real estate projects that include the residential premium
housing projects and condominiums; hospitality own brands and various international chain
managements including the upcoming The Okura Prestige Bangkok; office buildings prime
office building such as Empire Tower, Athenee Tower, Cyber World Tower; and retail
properties - Pantip Plaza, Digital Gateway, OP Place, OP Garden, etc. TCC Land's expertise
also extends to property and land management, and logistics, in Thailand and other growth
markets in Asia Pacific, Europe, and the US.
4
Thavisin et al. (eds) 2006, p. 24. Reproduced in "Geography of Bangkok".BMA website. Retrieved 8
September 2007.
Tangchonlatip, Kanchana (2007). ": [Bangkok: Thailand's
forever primate city]". In Thongthai, Varachai; Punpuing, Sureeporn. 2550 [Population and
society 2007]. Nakhon Pathom, Thailand: Institute for Population and Social Research. Retrieved 26 September
2012.
Opening Hours :
Location :
Category :
Owner :
Size :
Number of shops :
Number of restaurants :
17.00 - 24.00 hrs.

2194 Charoenkrung Rd., WatPrayakai,
Bangkoleam, Bangkok 10120
Attraction and shopping
TCC LAND Co., Ltd.
28.88 acres / 12 acres of the first phase
1,500 stops
40 restaurants.
The shop:
Tourist products shops

Performance - Joe Louis Puppet Theater and
Calypso Bangkok Theater
Bars and Restaurants
Fashion and accessories shops
Furniture and home furnishings stores
Architectural style :
Refurbishment of the authentic architecture

in 1907 - 1947 A.D. to be
immersed in the magnificence of the
architecture in the reign of King
Rama 5th (Colonial Period)
Transportation :
Personal car, bus, express boat, yacht, BRT,

BTS from
SaphanTaksin stationand take a shuttle boat
to ASIATIQUEs pier
Parking :
2,000 cars.
Synopsis of ASIATIQUE The Riverfront

Cultural heritage and a global lifestyle play a big role in the concept and design of
ASIATIQUE,The Riverfront. Modeled after Bangkoks fourmajortrade districts, the
project weaves together all the essential elements that define what Bangkok was, as well as
redefine what it is and what it will become in the near future.
Chareonkrung District, once the old trade centre, is now a new road to the
countrys modernization. Find both traditional and modern Thai culture through performing
arts, Thai puppets by Joe Louis Theatre and Calypso Show as well as more than 1,000 retail
shops selling Thai handicrafts, souvenirs home dcor and spas.
Town Square District blends Thai and Western ways of life, with an international
dining scene and sports bars. There is also space for events and activities, including sports,
games and product launches
Factory District is the area for fashion showcases, a hip dining scene and shops
selling all kinds of design products from clothing to gadget. The focus is on modern lifestyles
born after the Industrial Age.
Waterfront District, the main highlight at ASIATIQUE,The Riverfront, is essentially
the development of Bangkoks riverside from a centre of trade to tourism. International finedining establishments occupy the areas along the riverbanks, while the citys longest public
boardwalk (300m) is lined with restaurants and events venues. This is also where the concerts,
festivals and the New Years countdown celebrations take place.
ASIATIQUE, The Riverfront will be Bangkoks first large-scale riverside project
combining shopping, dining, sightseeing, activities and events under one roof. The strong
cultural aspect is what sets it apart from other shopping malls. Embracing history, but
avoiding the cultural clichs and traditional symbols, it strikes a balance between tradition
and globalization.
ASIATIQUE is an interest place for doing business because there are many foreign
tourists to travel in there and it is appropriate to our target customers. So ASIATIQUE is the
first place that we think for our shop. And another reason is ASIATIQUE is the big shopping
place and center of Thai culture, product, and foods. Therefore, we select this place to do our
Thai fruits and dessert ice cream.
1.2 Project Objective
To study the Thai dessert and ice-cream in business.
To maintain Thai traditional dessert.
To make foreigner taste Thai dessert inform of ice-cream.
To study the market situation in Bangkok, Thailand.
To study the information about competitor, business and financial risk.
To study about how to set action plan for our business.
To study about how to achieve the goal for our business.
To summery the feasibility of Thai dessert ice-cream in business.
1.3 Benefits of Project
To know Thai traditional dessert and ice-cream in business.
To know about the market and financial risk in project feasibility.
To know about the management process and action plan for business.
http://www.thaiasiatique.com/en/about_us.php
10
To know the feasibility of Thai dessert ice-cream in Thailand.
To know how to optimize the business.
1.4 Activities/Time Frame

1. To study the generally of Thai dessert ice-cream business in Thailand.
2. To study management process of business;
-Background information
-Product and service
- Customer satisfaction and product quality
-Vision and mission statement
-Strategy of company
-Process optimization
3. To study competition analysis and marketing feasibility;
-Gathering and analyzing information of competitor
-SWOT analysis
-Marketing mix strategies
-Demand of consumer in Thai dessert ice-cream business
-Sale forecast and profit estimation
4. To study technical process;
-Location
-Operation and management process
-Investment and operation cost of Thai dessert ice-cream
5. To study the financial feasibility of Thai dessert ice-cream business;
-Company investment cost, operation expanse and other expense
-Profit and loss statement, cash flow and balance sheet in 3 years
6. To study the analysis risk of Thai dessert ice-cream in Thailand.
7. To summary the feasibility of Thai dessert ice-cream business in Thailand.
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Time frame of study

Table 1.1- Time frame, Since November 2012 February 2013
Activities
November
W1
W2
W3
December
W4
W1
W2
W3
January
W4
W1
W2
February
W3
W4
W1
W2
W3
W4
1)To study the generally

of Thai dessert ice-cream
business in Thailand
2) To study management
process of business
3) To study competition
analysis and marketing
feasibility
4) To study technical
process
5) To study the financial
feasibility of Thai dessert
ice-cream business
6) To study the analysis
risk of Thai dessert icecream in Thailand
7) To summary the
feasibility of Thai dessert
ice-cream business in
Thailand
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Chapter 2
Industry Profile
13
The Ice Cream Industry

2.1 nature of business
Milady ice-cream shop is an ice cream industry that a main product is Thai sweet
favor homemade ice-cream.
We are an ice cream shop that upgrades our product to match with need and want of
news generation customer
The usual ice cream are Started by two young ladies, this ice cream shop has become
very popular with ice cream lovers throughout Thailand. Using local ingredients including
Thai fruits, the ice cream is creamy and has a variety of unique flavors, including one called
tamarind secret.
Our store doesnt want to forget home country of our industry. Ice cream arent a
traditional desert of Thailand but it very popular so we use its popular of who ice cream and
but get them are kick more hint of Thainess in our ice cream.
In a research study on the popularity of Thai food among foreigners, Finding
Thailand's Place in World Cuisine in the Next Ten Years, the researcher interviewed 1,001
foreigners from 68 countries on five continents - Europe, Asia, the Americas, Australia, and
Africa - who had come to Thailand between December 1999 and February 2000. The
interviews took place at various places, such as at tourist attractions in Chiang Mai and
Bangkok; and other places where foreigners were likely to be, such as the Board of
Investment Fair 2000 show that Thai food are well know and popular in so many country a
lot of people are come to Thailand because of nature, culture and of cause food but people are
sometime to scare to try something they not used to so combine of both world are give us
7
more chance to open a new direction of ice cream shop.
2.2. Situation of Industry

Ice cream industry in the world.
Market Force Study Finds Ben & Jerrys is Americas Favorite Ice Cream Chain
Culvers is gaining enthusiastic following in the West, South and Midwest
BOULDER, Colo. Ben & Jerrys is Americas favorite ice cream chain, according
to a national study from Market Force Information, a worldwide leader in customer
intelligence solutions. In a quick-service restaurant (QSR) industry survey of more than 7,600
U.S. consumers, Ben & Jerrys was voted the No. 1 ice cream chain, while Cold Stone
Creamery and Culvers snagged the No. 2 and No. 3 spots. Baskin-Robbins, Haagen-Dazs,
Dairy Queen and Carvel also made it onto the list of favorites.
The study, conducted in August, was designed to uncover which ice cream chain
consumers like most and why they prefer one over another. Market Force first calculated the
7
http://thailand.prd.go.th/ebook/kitchen/content/ch5.html
14
favorites based on the total number of votes, and then factored in the number of locations for
each chain for a level view of the results. See Graph 1.
Graph 1: Favorite Ice Cream Chain, Indexed by Door Count
Who Scooped Up the Most Votes by Region?

Market Force also analyzed the results geographically to see which ice cream chains
are most popular in four regions of the country the Northeast, Midwest, South and West.
Baskin-Robbins came out on top in the Northeast, Ben & Jerrys in the Midwest, and,
interestingly, Wisconsin-based Culvers received the most votes in the South and West
regions, but ranked fourth in the Midwest. Ben & Jerrys was second favorite in the
Northeast, South and West, and consumers nationwide agreed that Cold Stone Creamery was
third across the board. See Graph 2.
Graph 2: Favorite Ice Cream Chains by Region, Indexed by Door Count
15
Culvers Licks the Competition in Key Attributes

When consumers were asked to rank the ice cream chains based on various attributes
such as food quality/taste, customer service, cleanliness, atmosphere and overall value,
Culvers was the leader across all of the categories. Cream Stone Creamery and Ben &
Jerrys were second and third for taste, while Carvel had a strong showing in the service and
value categories.
Out of the seven chains considered, Dairy Queen ranked lowest for food quality, taste
and cleanliness, and Haagen-Dazs came in last place for service and value. See Graph 3.
Despite the recession, the ice cream market has remained hot and were seeing
smaller chains like Culvers aggressively grow their fan following by focusing on the
customer experience, said Janet Eden-Harris, chief marketing officer for Market Force.
Still, with its progressive brand image, as well as a variety of funky flavors with creative
names, Ben & Jerrys remains the crowd favorite.
Graph 3: Ice Cream Chains Ranked by Attribute
Survey Demographics
The survey was conducted in August 2012 across the United States. The pool of 7,600
respondents reflected a broad spectrum of income levels, with half reporting household
incomes of more than $50,000 a year. Respondents ages ranged from 19 to over 65.
Approximately one-quarter were men and 75% were women, and 73% reported working full
or part time. Half of the respondents have children at home and more than two-thirds are
8
married.
http://www.marketforce.com/press-releases/item/benandjerrys-is-americas-favorite-icecream-chain/
16
Ice cream industry in Thailand.
Nowadays economic growth of light food restaurant (coffee, drink, bakery and icecream) is becoming popular. Especially the ice-cream shop, It is the interesting things for
SME entrepreneur. Because there are many competitors for coffee shop and bakery shop,
while the ice-cream shop being popular in many years especially homemade ice-cream. So,
homemade ice-cream should be the best choice. Homemade ice-cream is outstanding cause
considering all of factors in the product model, process to produce, distribute channel,
branding, investment budget and market share.
However, in the part there are many homemade ice-cream owners that produce for
restaurants or hotels. But nowadays homemade ice-cream market growth more than 40% per
year or 1,635 million baht of market value. There are 30% of premium ice-cream of market
value (forecast market value is 5,450 million baht). Because ice-cream has various tasty,
various design of shop, selling low price and use quality material. Homemade ice-cream
shops use lower cost than produce ice-cream factory. But customer is not well known about
brand and branch not enough for customer.
Thai-dessert industry
Conclusion of Thai-dessert trend from researched 100 ice cream consumers.
1.Gender
Table1 : Show the percentage number of random classify by gender
Gender
Number(people)
Male
38
Female
62
Total
100
http://www.kasikornbank.com/TH/Personal/ThePremier/Knowledge/SMEClinics/Pages/Start_UpBusiness.as
px
17
2. Type of Thai-dessert
Table2 : Show the percentage number of random classify by type of Thai-dessert.
Type
Number(people)
Percentage
Egg
69
16.16
Coconut milk
64
15.00
Preserve
39
9.13
Toast
38
8.90
Braised with coconut milk
37
8.67
Stir
35
8.20
Glaze
32
7.49
Bake
32
7.49
Steam
30
7.03
Welding with sugar
25
5.86
Boil
15
3.51
Fry
10
2.34
Other
0.23
Total
427
100
Thai-dessert that we selected are the Top 5 type of the most people consumed.
Thai dessert is generally consumed in Thailand and unique national culture reflected
through raw materials and ingredients punctilious selection as well as production, tasty
flavor, colorful and attractive characteristic of Thai dessert including with different eating
procedures in each, and there are many kinds of Thai dessert. Mostly Thai desserts are
10
commonly favored and well-known by Thai and foreigners.
Forecast Thai Dessert

1. Mango with sticky rice in coconut milk (King of Thai dessert and it is number 7 of top ten
sweet in the world)
10
http://library.cmu.ac.th/faculty/econ/Exer751409/2552/Exer2552_no152
18
2. Bua loi (number 4 of top five popular Thai dessert)

3. Banana in coconut milk (well known in local and very popular in Thai and foreign)
5. Durian with sticky rice in coconut milk (Popular in Asia and export for Singapore and
China for a while)
4. Longan with sticky rice in coconut milk (Popular in Southeast Asia such as China, Thai,
Indonesia etc.)
http://www.toptenthailand.com/display.php?id=1409
http://www.matichon.co.th/news_detail.php?newsid=1251424426&grpid=03&catid=00
http://www.kruaklaibaan.com/old_forum/forum/index.php?s=00602bdf33352d505cbe594758
0dc13b&showtopic=11708
Thai fruit industry
Thailand has many types of fruit and in each have different advantages
Forecast
1. Mangosteen (The main fruit of economy and high-value of exports, many people known
that Queen of fruit )
2. Mango (The secondary types of fruit that measured by domestic consumption and exports.)
3. Tamarind (Also in the secondary types of fruit but well-known by local fruit orchard.)
4.Star gooseberry (The local fruit type is rare and become extinct, this is reason that did not
enough to exports and foreigners do not known too much but, this is a good point for attract
them.)
http://www.royalflora2011.com/siteroyal/fruit.html
2.3 Product and Service
2.3.1
Product
ICE-CREAM Thai dessert flavor
( Source : http://www.oknation.net/blog/print.php?id=772319 )
19
2.3.2
Service
We supported customer by having seat for them to make them feel comfortable and
we also have take home service for our customer.
2.4 Vision
To achieves our goals that ice-cream of Thai dessert can growth up and consumer
satisfaction on our product.
To offer fresh and delicious ice-cream to our customers along with a fun-filled eating
experience.
To create value and make a difference products.
2.5 Mission
To sell delicious and remarkable ice-cream. We sell the highest standards of quality,
freshness, delicious and combine both ice-cream and Thai dessert.
2.6 Strategy
2.6.1 Corporate Level
Thai dessert ice-cream is new business at Asiatique theriverfront Thailand. A business is
made from Thai dessert such as banana in coconut milk. We will produce goods to highquality, focus on fresh products, good taste, and clean to consumers. A business is focused on
unique product and control produce process. Our business support and preserve Thai dessert
and make foreigner about Thai desserts control of production step to the standards by trading
partners.
2.6.2 Business Strategy
We try to create the new product to make us outstanding from others. We mix icecream and Thai dessert together because we want to make ice-cream different than others so
we choose Thai dessert flavor because we want to preserve Thai culture and what to present
our Thai dessert to foreigner.
We choose to open our shop at Asiatique the riverfront shopping mall because it is the
new sightseeing and shopping lifestyle of the first largest river in Asia and also as a landmark
Bangkok that attractive both foreigner and young generation.
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2.6.3. Functional Strategy

Product Strategy
Create brand to increase brand image and market by focusing on Thai dessert ice-cream and
also maintain Thai traditional.
( Source : http://www.thaismefranchise.com/?p=2214 )
Price Strategy
Set the price with appropriate quality of product and service, also appropriate to taste
Thai dessert in form of ice-cream.
Place Strategy
Set the store to locate in appropriate place for customer easy to consume like Asia
Tique. (Asia Tique is one of the famous place in Bangkok that almost foreigner like to visit
and we think that this place will help our product have optimize demand)
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(Source : http://www.thaiasiatique.com/ )
Promotion Strategy
- We have the advertising via website, newspaper and magazine.
- The customers who check in at Milady ice cream will get discount 5%.
- Our customer can update special promotion from Milady ice cream face book fan
page, and we will have special promotion every month.
Financial Strategy
- Saving and manage financial efficiency.
- Prepare total financial statement every month; prepare systematic and clear financial
statement.
- We use standard form to accord accounting system.
Human research Strategy

Our organization apply high potential employee that may be hard working, endure,
punctual, honest etc. We always train our employee for improve their skill. In the end of year,
our organization will give bonus for the best employee to encourage them to perform the job.
22
Chapter 3
Marketing Feasibility
Analysis
23
3.1 Market analysis

3.1.1 General Environment Analysis
Political factor
( Source : http://www.matichon.co.th/news_detail.php?newsid=1239888043&catid=01)
Thailand political crisis

Thailand's economy was recovering well this year until anti-government protesters
started a mass rally in Bangkok in the middle of March, which has sparked the country's
deadliest political violence in 18 years.
The protesters agreed on Tuesday to enter talks brokered by lawmakers to end a crisis
threatening to tear the country apart, but the government has not reacted positively and
analysts doubt negotiations would stop the violence.
The following scenarios look at what could happen now to the $264 billion economy,
Southeast Asia's second largest.
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TROOPS MOVE ON PROTEST SITE, MORE CLASHES EXPECTED

The military has battled the protesters for five days but has managed to secure only
some parts of central Bangkok. Hundreds of protesters are now outside the main camp and
can challenge the army from behind. Pitched street battles look set to continue for days at
different locations. Further loss of life looks inevitable, with the army probably prevailing in
the end.
ECONOMIC IMPACT: More bloodshed would cause bigger damage to the economy,
further sinking consumer confidence, which already suffered a record drop in April. Private
consumption accounts for about half of the economy. The occupation of Bangkok's ritziest
shopping district by protesters has forced hotels, malls and offices to close doors and cut jobs
since April 3.
The government said in April that about 25,000 employees in Bangkok, mostly retail
and hotel employees, had not been able to work or had been put on unpaid leave. Media
reported the unrest had cost 63,000 jobs, mainly in the hotel and tourist industries.The
tourism sector makes up about 6 percent of the economy but it employs 15 percent of the
country. So loss of tourism has a knock-on effect on economic activity.
The government said arrivals at Bangkok's main Suvarnabhumi Airport fell by a third
last month and arrivals this year could be sharply lower than the official target of 15.5 million.
Exports have been little affected so far, although transport disruption has held up
some deliveries of sugar to Bangkok's port, traders said on Tuesday. Shipping firms in the
business district have had their operations disrupted, according to the Federation of Thai
Industries. "Customers are now diversifying their risk by placing orders elsewhere rather than
placing 100 percent of an order with Thailand," Vice-Chairman Thanit Sorot told Matichon
daily.
In late 2008 a different group of political protesters blockaded Bangkok's airports for
a week and exports suffered, although the "red shirts" have not threatened similar action. The
Bank of Thailand's forecast of 4.3-5.8 percent growth this year could be hit, although the
central bank said the projection in late April would have been 0.9 point higher but for the
unrest and it was based on a worst-case scenario. The unrest may well persuade it to leave
interest rates at the current record low of 1.25 percent for some months.
Finance Minister Korn Chatikavanij said on May 12 the protest could cut 0.3 point off
his 4.5-5.0 percent growth forecast.
Economists say growth could be cut by 2 percentage points this year, with the
economy possibly shrinking sharply in the second quarter from the first if the crisis continues.
25
Foreign selling of stocks will continue if the political situation spirals out of control.
The baht could come under selling pressure, although external factors have provided support
until now.
BOTH SIDES AGREE TO TALK
This does not look too likely at this point. But it is feasible that talks could result in a
compromise that would allow both sides to claim some sort of victory.
ECONOMIC IMPACT: A compromise would boost confidence and push economic
growth back on track. Pent-up demand would be released as tension fell. Economic growth
could even approach the official forecasts if exports remained good, although it would take
months for tourism and certain businesses to recover, economists say. The stock market
would rise and foreigners start buying again. However, this may be limited by a perception of
more, perhaps deadlier, unrest if the deal fell through. The baht could rise, depending on the
trend in other Asian currencies.
CRACKDOWN TAKES PLACE, PROTEST SITE IS CLEARED

The military may make it clear it will enter the Rachaprasong camp and many
protesters, faced with death, agree to leave. Hard-core demonstrators could fight on and a
full-scale urban gunbattle would leave many dead and injured on both sides.
ECONOMIC IMPACT: As in the first scenario. More violence would hit confidence,
the country's image abroad and its lucrative tourism. Growth would fall well below the
official target. The baht would probably fall and the stock market slump.
MILITARY RETREATS AS MISSION FAILS, COALITION FALLS APART
Fierce clashes could escalate to battles with armed militias at several locations around
Bangkok and beyond. The government and the army would be humiliated if troops retreated
and the coalition government could fall apart.
ECONOMIC IMPACT: An early dissolution of parliament would do little to benefit
the economy. It would probably lead to further turmoil, with Bangkok's middle classes and
the royalist elite unlikely to accept a pro-Thaksin government.
It would also take time to form a new government, which would delay the current
government's stimulus spending -- 1.43 trillion baht ($44.2 billion) over three years -- and
disrupt normal fiscal spending.
Economic growth would be disrupted and the medium-term impact might be even
more severe. Foreign investors who have stuck it out until now might start to rethink their
26
plans. Japanese firms, the country's biggest investors, have expressed concern and might look
elsewhere if the crisis continued.
Even before the latest violence, the Board of Investment forecast foreign investment
pledges this year could fall 15 percent to 300 billion baht. That could have an impact,
eventually, on vehicle and electronics exports, hitting the trade and current account surpluses
and pulling the baht lower.
Stocks might climb on the perception that this episode of the crisis was over.
However, the potential for violence to resurface before or after a new election would keep
many investors sidelined.
http://www.reuters.com/article/2010/05/18/us-thailand-economy-scenariosidUSTRE64H2EE20100518
Economic
The economic
The economic situation is a strong factor that influences the amount of foreigner tourist
or all of customer income. The way their expend money is change and also the recent
increases in the price of oil suggest that the era of cheap air travel may be coming to a close.
2010 International Conference on Business and Economics
Research vol.1 (2011) (2011) IACSIT Press, Kuala Lumpur, Malaysia
Oil prices
Its have been on everyone's mind, having spiked 76% over the last year, and 16% in 2008
alone
27
http://www.energyandcapital.com/articles/market-outlook-energy/655
Over all world economic

The Growth rates of real GDP for World (blue), and for Advanced Countries (red)
http://www.econbrowser.com/archives/2007/08/variation_in_gl.html
As new research shows global recovery has stalled again that show it graph below
Growth in the US was slowing, much of Europe is in recession, Chinas growth outlook
has weakened, the reform processes in India have stalled and other large emerging
economies have slowed dramatically.
28
http://www.leftfootforward.org/2012/06/global-recovery-stalled-confidence-in-policymakers-waning/
Economic in Thailand
Growth rates this decade (World Bank) :(provisional data show growth of only 1.1 % for
2011,after a contraction of 5% during the last quarter, due to severe flooding)
GDP grow rate
10
8
6
4
GDP grow rate
2
0
-2
2005
2006
2007
2008
2009
2010
2011
-4
http://www.thaiwebsites.com/thailand-GDP.asp
Even thought all of research and graph are show that people are intent to less
spending but people are still travel and Thailand are good choice because of the beauty and of
cause cheap.
Thailand is landmark of beautiful nature, sea and culture in the able price
http://www2.unwto.org/
29
Amount of tourist come to Thailand
. http://service.nso.go.th/nso/nsopublish/service/servstat.html
Social factor
Demographic
Lohmann referred to demographic change such as age structure and education level.
In addition, the influences also come from general changes in attitudes.
Thailand Demographics Profile 2012
Population67,091,089 (July 2012 est.)
note: estimates for this country explicitly take into account the effects of excess mortality due
to AIDS; this can result in lower life expectancy, higher infant mortality, higher death rates,
lower population growth rates, and changes in the distribution of population by age and sex
than would otherwise be expected.
Age structure
0-14 years: 19.9% (male 6,779,723/female 6,466,625)
30
15-64 years: 70.9% (male 23,410,091/female 23,913,499)

65 years and over: 9.2% (male 2,778,012/female 3,372,203) (2011 est.)
0-14 years old

15-64 years old
65 years and over
Population growth rate0.543%

BANGKOK (capital) 6.902 million (2009)
Ethnic groups
Thai 75%, Chinese 14%, other 11%
Religions
Buddhist (official) 94.6%, Muslim 4.6%, 0.7%, other 0.1% (2000 census)
Series 1
Buddhist
Muslim
CatChristian
other
Languages
31
Thai, English (secondary language of the elite), ethnic and regional dialects
Theravada Buddhism is the official religion of Thailand and is officially the religion
of about 97% of its people. However, the true figure lies closer to 85%, Muslims are some 10%
and 5% other religions including Christianity, Hinduism, especially among immigrants. In
addition to Malay and Yawi speaking Thais and other southerners who are Muslim, the Cham
of Cambodia in recent years begun a large scale influx into Thailand. The government
permits religious diversity, and other major religions are represented, though there is much
social tension, especially in the South. Spirit worship and animism are widely practiced.
http://en.wikipedia.org/wiki/File:Population_development_in_Thailand.jpg
Technology factor
Changes in technology have also been influential. As Page and Connell specified,
improvements in transport have been an enduring force in driving changes in the tourism
industry, and have in turn heavily influenced Thai tourism. Changes in technology brought
about technological breakthrough in air transportation which brought more and more
international tourists to Thailand.
THAI takes delivery of first Airbus A380THAI has ordered six A380s, powered by
Rolls-Royce Trent 900 engines.
32
After the delivery of the first, the rest would be delivered from now until 2013 With the
A380 THAI will elevate its Royal Orchid Service to a new level," said Montree. "In every
class we are offering a new dimension in passenger appeal, from redesigned seating to the
latest entertainment systems. These features, combined with the aircraft's quiet and spacious
cabin, will truly make the THAI A380 the smoothest way to fly."
http://www.nationmultimedia.com/business/THAI-takes-delivery-of-first-Airbus-A38030191249.html
Media
Social media can benefit tol businesses
Using social media is a great way to make your business seem friendlier and to form
closer relationships with your customers. By engaging in social media, your company can
interact directly with customers and by creating interesting and useful content you can
position yourself as an expert in your field.
It's quick and easy to set up a company profile on the major social media sites and
then start publishing your own content. If your content is interesting, other users will share it
with their friends, which will generate interest in your business and click-throughs to your
site. Such personal recommendations are a highly effective way to promote a business and
using social media has the potential to massively expand your reach.
On Facebook, for example, companies can set up their own 'page'. Other users can
'Like' the page itself and any posts on it. The things that they 'Like' will then appear on their
own profile for their friends to see. In this way, interesting content will be naturally
distributed and generate interest in your business.
Blogging on your site is also a great way of driving traffic. Blog posts tend to be
unique and the interactive nature of blogs means that they tend to attract incoming links.
33
These two factors cause blog posts to frequently appear in search engine results, generating
natural search traffic.
Social media is not just a way to talk to your customers, but also a great way to listen.
By monitoring what people are saying about you on Twitter, blogs and other social
networking sites and talking to customers directly, you can get real time feedback on what
customers are thinking about your products and services. Lots of free tools exist for
monitoring and listening on the social web, including Google Alerts.
Social media sites allow companies to share news and ideas and distribute promotions.
Here are some ideas for what you could write about:
'How to' articles and videos: Demonstrate your knowledge of your products and
provide useful information that other users will want to share.
Competitions: Competitions generate lots of excitement and are fun to do.
Company news: Publish interesting news and developments about your company.
You might, for example, post news about awards won or even a picture of a team
fundraising event to give a feel for the people behind your brand.
Product launches and reviews: Keep your customers up to date with your latest
products and make product recommendations.
Special offers: Everyone loves a bargain so share frequent special offers exclusively
with your social media connections.
Be careful though, as obvious sales pitches do not go down well on social media sites!
Also, remember that a conversation is a two-way thing and it is very important to join in by
reply to comments as well as direct messages. Engaging with your audiences will be the key
to a successful social media approach.
Facebook Ads enable businesses to advertise to Facebook users based on their
profile information. These adverts are charged on a cost per click basis and require a minimal
initial spend. Start small and experiment with different adverts and target audiences to get the
best results. Remember, the more targeted and relevant you can make your social ads; the
more likely they are to provide a positive return.
Connect and interact with your customers today with these simple tips to getting
started with social media.
https://www.paypal-business.co.uk/articles/how-social-media-can-help-your-business.htm
34
http://www.jeffbullas.com/2011/11/28/social-media-marketing-10-inspiring-inf
35
Competitive advantages
Milady ice-cream focus on every process to produce about product, shop, packaging
and take care of our customers.
Milady ice-cream provide similar product with other but our shop sell at lower prices
and providing greater taste through differentiation from other.
We offer products at a discount rate
We mixing about ice-cream and Thai dessert together
Unique product
There are varieties of flavors.
Milady ice-cream is category in the group of premium level.
Level of Ice-cream
Market Value in
2554
Year-over-Year
Characteristic of
Product
Competition in the
market
Target group
Premium Ice-cream
5,000
Standard Ice-cream
9,000
20
Ice cream will focus
on the quality of raw
materials used in
production. As well
as the taste and new
innovation to present
ice-cream.
10
Ice cream has a
variety of flavors and
packaging formats.
By focusing the
convenience of
consumers who
purchase.
There is a clear
market leader. But at
present, there are
new operators into
the market
continuously. Either
in the form of
homemade ice cream
or Ice cream brand
that imported from
abroad.
People in new
generation, modern
lifestyle and healthy
lover include
foreigner.
Mass Ice-cream
1,000
1-2
Ice cream usually
uses local ingredients
that can be easy
found like fresh
coconut milk and
fruit ice cream. And
the selling price is
quite cheap.
The competition is
There is no clear
seriously because
market leaders,
there are a lot of
mostly is the small
major operators and
retail market in the
many brands that
up country. The
developing a variety operators would be
of products.
find customer by
Including a variety of various ways.
channel sales and
distribution.
Group of children,
teenager and family.
Group of general
customer.
http://www.positioningmag.com/prnews/prnews.aspx?id=92084
36
3.1.2 Competitor Analysis

In the present, there are many ice cream industries in Thailand. Not only premium ice
cream but also ice cream homemade and franchise ice cream. So the ice cream industries
have high competitions. Milady ice-cream is homemade ice cream and we create the flavor
from Thai fruits and dessert. Therefore, there are many homemade ice cream company so
they are our direct competitors. There are three main famous homemade companies in
Thailand.
Direct competitor
One more ice-cream
(Source: http://www.onemore-icecream.com/flavor/fruitTopping.html )
37
One more is homemade ice cream brand that use the Thai fruits and dessert to make
ice cream flavor such as pine-na-berry flavor and Tamarind secret. One more ice cream
grows rapidly because their products are responded to main consumers need.
(Source: http://suppericecream.wordpress.com/one-more-ice-cream/ )
Similarity between Milady ice-cream and One more ice-cream
Thai fruits and desserts ice cream homemade.

Provide Thai culture products.
Focus on foreign customers.
Better points of one more ice-cream
There are many branches more than Milady ice-cream.

There are more choices of flavor more than Milady ice-cream.
One more ice-cream has experience more than Milady ice-cream.
38
Better points of Milady ice-cream
We have the best location Asiatique

We have more chance to sell product to foreign tourist.
We use ingredients from Thailand and no need to import.
Gelate
( Source : http://th.openrice.com/Bangkok/restaurant/gelate
http://www.wongnai.com/restaurants/18676xV-gelate-asiatique-the-riverfront/photos )
Gelate is the famous ice cream shop in Thailand. Gelate come from Gelato which is
the Italian word for ice cream, derived from the Latin word "geltus". Gelato is made with
milk, cream, various sugars, and flavoring such as fresh fruit and nut purees. Mr. Ittiaek
Kittiangoon, the owner of Gelate opened the ice cream industry and operated in 2003. He
opened the first branch at Central World in 2004 ( http://www.gelateicecream.com/ ).
39
Similarity between Milady ice-cream and Gelate
Homemade ice cream industry.

Same target customers.
Same store location - Asiatique
Better points of Gelate ice-cream
There are many branches more than Milady ice-cream.

Gelate operated before Milady ice-cream.

Our ice cream are made of Thai fruits and dessert. Strange and new ice creams.
Attract foreign tourist more than Gelate.
ICEDEA
( Source : http://magazine.trendyday.com/index.php/2011/02/15/icedea )
Prima, Thai ice cream designer of ICEDEA has two shops in Bangkok selling her
quirky artisan ice cream in all forms. Examples of ice cream in ICEDEA are below;
40
Tonkatsu ice cream! This is more a meal in itself than dessert. If youre familiar with
ice cream sandwiches, that I grew up with eating in Singapore and there are also readily
available in Hong Kong, this rendition is the same concept, only that the bread is breaded and
fried the same way tonkatsu is done. Inside, is a delicious ice cream stuffing and chocolate
sauce is drizzled on top of it before you start eating with chopsticks.
Brownie icecream made to look like a football field for once of her conceptual projects.
(Source: http://julianaloh.com/site/2012/05/bangkok-bites-artisan-ice-cream-icedea/ )
Similarity between Milady ice-cream and ICEDEA

41
Better points of ICEDEA.
They make it different from other ice cream. It looks like foods.
They have branches more than Milady ice-cream.

Our price cheaper than ICEDEA.
Indirect competitor
Another ice cream industry is franchise ice cream. There are many franchises ice cream
around in Thailand especially in Bangkok. They are very famous and popular in Thailand. So
we should concerned and categorize them to indirect competitor. We select the three main
ice-cream industries in Thailand.
True coffee (Ice cream Thai dessert flavor)
(Source: http://www.oknation.net/blog/noieakthai/2010/07/22/entry-1 )
42
True Coffee has various branches scattered all over the city, as well as in Hua Hin and
Chiang Mai, but the Rattanakosin Exhibition Hall branch is the only one that has the liberty
of selling these Thai dessert-inspired ice creams. They have The 10 flavours include khanom
mor gaeng puek foy thong (taro custard with sweet golden thread), khanom bueng chao wang
(palace-style crispy crepe), khao tom mud (sticky rice cooked in coconut milk with banana
and black beans) and tako haew maphrao on (water chestnut and young coconut pudding).
This is mainly due to its location. So much of our country's history is buried in
Ratchadamnoen Klang Avenue and the coffee shop cultivates aspects of Thai culture and
food together in one place.
(
http://www.bangkokpost.com/food/restaurants/dessert/listing/true-coffee-rattanakosinexhibition-hall/5499/editorialDetail/32/).
( Source : http://www.oknation.net/blog/noieakthai/2010/07/22/entry-1 )
Similarity between Milady ice-cream and True coffee.
Provide Thai dessert ice cream products.

Same rate of price.
Better points of True coffee.
There are many braches around Thailand.

They have more choices of Thai desserts flavor ice-cream more than Milady icecream.

43
We are the real homemade ice-cream industry. True coffee is the coffee industry.
Iberry
( Sourece : http://www.phuketmag.com/restaurant-list/iberry/ )
"iberry" the premium homemade ice-cream in Thailand proudly offers multi-style and
various flavors of ice-cream especially Thai tropical fruit flavors signature ice cream with
100% natural taste. iberry served various sweet desserts and beverages. iberry shop is at
around popular shopping area such as Siam Square Soi 2, Siam Paragon (G Fl.), J avenue
(Thonglor 15), The avenue Ratchayothin. Each branch provides warm and chic atmospheres
with its own decoration theme that offers various sensations and touches creating a
memorable experience to its clients. Now iberry is willing to be a part of activities with full
catering
service
including
foods,
ice-creams
and
sweet
things.
( http://www.facebook.com/iberryhomemade/info )
44
( Source : http://bombik.com/node/437/
http://www.nikonianthailand.com/forum/show.php?Category=webboard&No=2891 )
Similarity between Milady ice-cream and iberry.
Provide Thai fruit ice cream products.

Same rate of price.
Better points of iberry.

iberry operated before Milady ice-cream.
They are popular.

Daily Queen
(Source:
queen.html )
http://losingweightaskmehow.blogspot.com/2011/02/good-nutrition-at-dairy-
American Dairy Queen Corporation is a subsidiary of Berkshire Hathaway, Inc. DQ

operators have been providing consumers with crave-satisfying treats and food since 1940.
The founders of the Dairy Queen system were men and women who introduced a new kind
45
of dessert treat and, in the process, developed the foundation of the franchising industry. The
history of the DQ system is a story of a unique product that created an industry.
( http://www.dairyqueen.com/us-en/Company/About-Us/ )
( Source : http://www.fanpop.com/clubs/dairy-queen/images/23892910/title/dq-photo )
( Source : http://www.teambuy.ca/york_region/28134535/ )
Similarity between Milady ice-cream and Daily Queen
Ice cream industry.

Better points of Daily Queen

Daily Queen operated before Milady ice-cream for a long time.
They are popular.
Their price is cheaper than Milady ice-cream.

46

Customer Analysis
ASIATIQUE THE RIVERFRONT, the first lifestyle complex on the shores of the
Chao Phraya River and the largest of its kind in Asia, as well as a new Bangkok landmark,
announces that it will welcome the New Year 2013 with the ASIATIQUE Festival. Under
the concept of Happy Winter Celebration 2012, the festival promises an enchanting,
memorable visit for all visitors who come celebrate the cool season - shopping, eating,
browsing, and chilling - from 1 November 2012 to 13 January 2013. In order to become the
not-to-be-missed number one tourist attraction at the end of the year, ASIATIQUE will host a
myriad of entertaining performances and offer world class food and drink fests, adding to the
happiness of its visitors. It is estimated that the event will attract at least 5 million people,
including both Thai and foreign visitors.
Mr. NapatCharoenkul, Project Director of ASIATIQUE THE RIVERFRONT, said that the
developments strength has continuously increased during the past eight months. There has
been a 20% average increase in the number of customers each month, especially among
foreign tourists. Retail tenants have also reported an increase in sales.
Source: http://www.newswit.com/.gen/2012-10-31/041a3bb585bd76dfefb174a6d7fe684b/
The obvious reason ice cream is so popular in Thailand is the intense heat. With an
average temperature of 85-95 degrees all year round, Thailand is one of the world's hottest
countries. It's also why Thais (and foreigners who live or travel here) consume so much ice
cream.
From the above reason, we have the idea to do ice cream homemade and we create the
new form of ice cream. Milady ice cream creates the new strength, outstanding, different, and
strong identity. We provide customer new experience about ice cream taste. So, this strong
point make customer interested in our Milady ice cream.
Most of the customers want ice cream parlous or store to be a better hang out place.
They would like to have ice creams with different flavors during chat with their family or
friends and spend some time in a high end sophisticated premium parlous. They consider
tasting a variety of ice cream as a great experience.
Communication happens when the customer meets the brand. It come out that there is
not frequent communication in the form of any ads or any other promotions. Its mostly by
word of mouth and the purchasing point where the customers come across this brand. Before
coming to the Milady ice cream customers make up their mind to try different taste daily and
hang out in shop which is premium.
47
http://voices.yahoo.com/review-swensens-ice-cream-bangkok-thailand-thailands7352658.html?cat=16
3.2 STP Analysis

3.2.1 Market Segmentation
Market segmentation of Milady ice-cream divide customer segment into Segment
marketing and Niche marketing to define certain target group. Milady ice-cream is an icecream shop with specific ice-cream that focus on the need of customer who like to try Thai
traditional dessert and Thai fruit. Moreover, Milady ice-cream provide many menu for
customer need such as Sticky rice in coconut milk with Longan flavor, Sticky rice in coconut
milk with durian flavor, Banana in coconut milk flavor , Bualoy flavor, Mango with sticky
rice in coconut milk, Mangosteen flavor, Tamarind flavor, Star gooseberry flavor and Mango
flavor.
Categories of Thai's dessert and Thai's fruits

8%
Mango with sticky rice in coconut milk

16%
Bua loy
12%
Banana in coconut milk

12%
16%
Durain with sticky rice in coconut milk

Longan with sticky rice in coconut milk
Mangosteen
8%
4%
21%
3%
Mango
Tamarind
Stargosseberry
According to Sweensens ice cream in Thailand 2005 to 2011, we found that they
divide 4 types of age customer who come to consume their ice-cream. There is 43% of
teenager and young adult, 29% of Children or kid, 19% of working age and 9% of old age. So,
our Milady ice-cream are focus most on teenager and young adult who like to dating and who
like to outgoing with friends.
48
4 types of age customer in Sweensen's

old age
9%
working
age
Teenager and
19%
young adult
43%
Children or kid
29%
http://www.swensens1112.com/swensens/reseach/
3.2.2 Target
The main target market for Milady's is the teenage and young adult crowd, with
families a distant second. Milady's ice cream can people who tired from shopping fresh and
relax.
3.2.3 Positioning
Thailand as a culture doesnt drink alcohol when it comes to going on dates and few
Thai women drink it at all, although that is changing. So, for a Thai teenager or young adult,
an ice cream date with his girlfriend or boyfriend and a group of friends is extremely popular.
Point of different
New form
Our Milady ice-cream company has provide various kinds of Thai traditional dessert
and Thais fruits even though they are inform of ice-cream but you will feel like you still
eating Thai traditional dessert. And it also interesting for consumer who like to try new taste
of ice-cream.
Convenient
Our Milady ice-cream company choose the place that people well known for customer
who favorite in Thai tradition dessert or ice-cream comfortable to consume. And also provide
full furniture, trendy machine, trendy store and famous place to serve convenient service.
Menu
49
Our Milady ice-cream's menu is not same with other countries because we are only
serving on Thai traditional desserts that have delicious taste and other country can't copy our
menu.
Healthy
Milady ice-cream use fresh ingredients to produce ice-cream for each day. We only
use fresh coconut milk to produce our ice-cream and the fruits that we use to make ice-cream
are healthy for customer.
High Quality
Milady Ice-cream
ICEDEA
Gelate
Not Healthy
Healthy
One more Ice-cream
Low Quality
50
3.3 Marketing Mix Strategy

3.3.1 Product Strategy
Milady Ice cream is mixing of ice cream with Thai dessert and Thai fruit together that
made for every generation in both Thai and foreigner. Our product use high quality raw
materials and ingredients. We carefully in every steps of production process for the best
quality.
First type of our product is ice cream mixed with Thai dessert that give a sweet taste,
delicious and smooth like eat real dessert. We offer 4 flavors for Thai dessert ice cream,
include with
Sticky rice in coconut milk with longan Flavor
Source : http://www.bloggang.com/mainblog.php?id=jazzy-bong&month=18-072011&group=14&gblog=15
51
Banana in coconut milk Flavor
Source : http://www.doctor.or.th/article/detail/1126
Sticky rice in coconut milk with durian Flavor
Source : http://www.manager.co.th/Travel/ViewNews.aspx?NewsID=9520000057042
52
Bua loy Flavor
Source : http://imaginebangkok.com/2012/main/content/343
Second Type of our product is sherbet ice cream that is ice cream mixed with Thai
fruit that give a sour taste and low fat. Our products consider about consumer needs and also
care about customer health so we create sherbet ice cream that suitable for customers who
love healthy.
There are 4 flavor of sherbet ice cream, include with
Mangosteen Flavor
Source : http://www.pooyingnaka.com/content/content.php?No=3970
53
Star Gooseberry Flavor
Source : http://wansika-homepan.blogspot.com/2012/09/blog-post_15.html
Mango Flavor
Source : http://store4thai.myreadyweb.com/article/topic-19948.html
Tamarind Flavor
Source :http://kakukgroup.com/2012/04/05//
54
3.3.2 Price
From the table above show that different brand, a little different price. It depends on
quality and taste of ice cream. For milady ice cream we set the price per scoop is 59 Baht
because our ice cream made from high quality of ingredients. We choose fresh fruits from
Thai market in Pathum Thani. We choose bua loy from Klong Sarn (Bangkok) - the title best
bua loy in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok). So,
it make our ice cream have high quality and good taste suit for the price.
List price: 59 bath per scoop.
Payment period: Our shop set the goal that our shop will pay back and get profit in
next 5 years.
Direct competitor
Brand
Price/ scoop
One more ice-cream
39 baht
Gelate
45 baht
ICEDEA
65 baht
Indirect competitor
Brand
Price/ scoop
True coffee
55 baht
Iberry
59 baht
3.3.3 Place
Our shop builds on ASIATIQUE The Riverfront (Bangkok Thailand) this place has
many people, various race of people, shops and restaurants. Moreover this place have parking
that can support 2,000 cars, have a lot of transportation and convenience to
visit.(ASIATIQUE,The Riverfront. Modeled after Bangkoks four majortrade districts, the
project weaves together all the essential elements that define what Bangkok was, as well as
redefine what it is and what it will become in the near future.)
ASIATIQUE map
55
source:http://www.mariobadescuthailand.com/location
Store location
Asiatique The Riverfront
Warehouse 8 Alley 4, Charoenkrung 72-74 Rd.,
Wat Prayakai, Bangkoleam, Bangkok 10120, Thailand
56
Source:http://www.onschannel.com/varietydetail.php?id=150
There is 1,600,000 results that have informations about Asiatique thailand, we chose this
place because many people well known and also popular.
Source:http://www.google.com/search?client=safari&rls=en&q=asiatheque+thailand&ie=UT
F-8&oe=UTF-8
57
3.3.4 Promotion
Our shop will provide the promotion that discount 5% to customer who check-in at
Milady shop or take an picture of our products.
source:https://www.facebook.com/MiladyIceCream
source:https://www.facebook.com/MiladyIceCream
Marketing
- We focus on retail and take home.
58
Advertising
-We will advertise on the internet (facebook fanpage and
http://www.thaiasiatique.com/en/promotion.php)
Milady Ice-cream official website.

http://Miladyicecream.tumblr.com
59
In low season use ENSOGO to deal with it

ENSOGO is derived from the words Entertain, Social, and Go. It is a Social commerce
website that offers members discounted daily deals on restaurants, hotel accommodations,
spa services, beauty treatments, activities and retail products in Thailand, Philippines and
Indonesia http://www.ensogo.com/en/bangkok/faq/
Discount 10% in winter and rainy season
60
Seasonal pricing
To stimulate sales in the products and services that have less customer by using a
lesser price to motivate the customers. For example. many shops always sale on wednesday
because it is during the mid-week and on friday and saturday many shop usually sale more
expansive than other days.
Milady shop also use seasonal pricing strategy, our shop offer customers that buy our
ice cream on every wednesday. If you buy 2 scoops you will get 3 scoops and you should not
miss our promotion.
http://incquity.com/articles/marketing-boost/7-price-strategies
Get more attention

By give . Brochure to customer at before get in to boat, when customer out of the BTS and in
Asiatique the riverfront
61
Brochure of Milady ice cream
http://news.mthai.com/general-news/168163.html
http://2g.pantip.com/cafe/blueplanet/topic/E12129365/E12129365.html
http://www.thaiasiatique.com/en/getting_here.php
62
3.4 Sale Forecast of Year 2013 (year 1)

In the first year our ice cream arent well know yet we need time to advertise and mount to mount market to work effective .
Year 2013
Sale Volume
Product
Price/Scoop
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
59
59
59
59
59
59
59
59
1,280
1,240
1,220
1,200
1,280
1,220
1,200
1,200
1,300
1,260
1,240
1,220
1,280
1,240
1,220
1,220
1,300
1,260
1,240
1,220
1,300
1,260
1,240
1,220
1,320
1,280
1,260
1,240
1,320
1,280
1,260
1,240
1,300
1,300
1,280
1,260
1,300
1,300
1,240
1,220
1,280
1,260
1,240
1,220
1,280
1,260
1,220
1,200
1,280
1,240
1,240
1,220
1,280
1,240
1,240
1,200
1,340
1,300
1,280
1,240
1,320
1,280
1,240
1,220
1,420
1,400
1,320
1,300
1,420
1,380
1,320
1,300
1,520
1,500
1,420
1,380
1,520
1,480
1,420
1,420
13,340
13,040
12,740
12,500
13,300
12,940
12,600
12,400
Bualoi
Sticky rice in coconut milk with durian
Sticky rice in coconut milk with longan
Mangosteen
Mango
Tamarind
Star gooseberry
Year 2013
Total Sale
Product
Bualoi
Mangosteen
Mango
Tamarind
Star gooseberry
Total
MAR
APR
MAY
JUN
75520
73160
71980
70800
75520
71980
70800
70800
580560
76700
74340
73160
71980
75520
73160
71980
71980
588820
76700
74340
73160
71980
76700
74340
73160
71980
592360
77880
75520
74340
73160
77880
75520
74340
73160
601800
JUL
76700
76700
75520
74340
76700
76700
73160
71980
601800
AUG
75520
74340
73160
71980
75520
74340
71980
70800
587640
SEP
75520
73160
73160
71980
75520
73160
73160
70800
586460
OCT
NOV
DEC
79060
76700
75520
73160
77880
75520
73160
71980
602980
83780
82600
77880
76700
83780
81420
77880
76700
640740
89680
88500
83780
81420
89680
87320
83780
83780
687940
Total
787060
769360
751660
737500
784700
763460
743400
733960
6071100
63
Sale Forecast of Year 2014 (year 2)

Year 2014
Sale Volume
Product
Price/Scoop
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Bualoi
59
1,620
1,720
1,860
1,860
1,900
1,920
1,960
1,980
1,960
1,960
2,020
2,120
22,880
59
1,600
1,700
1,820
1,840
1,860
1,880
1,900
1,940
1,940
1,920
1,980
2,060
22,440
59
1,520
1,620
1,800
1,800
1,820
1,840
1,880
1,920
1,900
1,920
1,940
1,980
21,940
59
1,420
1,520
1,800
1,800
1,820
1,820
1,880
1,920
1,900
1,920
1,940
1,960
21,700
Mangosteen
59
1,620
1,720
1,840
1,840
1,880
1,920
1,960
1,980
1,960
1,940
2,020
2,060
22,740
Mango
59
1,580
1,680
1,800
1,820
1,820
1,880
1,900
1,940
1,940
1,920
1,940
2,000
22,220
Tamarind
59
1,520
1,620
1,800
1,820
1,820
1,840
1,820
1,880
1,860
1,880
1,900
1,940
21,700
Star gooseberry
59
1,520
1,620
1,800
1,800
1,820
1,820
1,800
1,860
1,840
1,860
1,880
1,900
21,520
Year 2014
Total Sale
Product
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Bualoi
95580
101480
109740
109740
112100
113280
115640
116820
115640
115640
119180
125080
1349920
94400
100300
107380
108560
109740
110920
112100
114460
114460
113280
116820
121540
1323960
89680
95580
106200
106200
107380
108560
110920
113280
112100
113280
114460
116820
1294460
83780
89680
106200
106200
107380
107380
110920
113280
112100
113280
114460
115640
1280300
Mangosteen
95580
101480
108560
108560
110920
113280
115640
116820
115640
114460
119180
121540
1341660
Mango
93220
99120
106200
107380
107380
110920
112100
114460
114460
113280
114460
118000
1310980
Tamarind
89680
95580
106200
107380
107380
108560
107380
110920
109740
110920
112100
114460
1280300
Star gooseberry
89680
95580
106200
106200
107380
107380
106200
109740
108560
109740
110920
112100
1269680
731600
778800
856680
860220
869660
880280
890900
909780
902700
903880
921580
945180
10451260
Total
64

Year 2015
Sale Volume
Product
Price/Scoop
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Bualoi
59
2,160
2,180
2,180
2,200
2,240
2,300
2,320
2,300
2,260
2,280
2,340
2,440
27,200
59
2,100
2,120
2,160
2,180
2,220
2,280
2,300
2,260
2,220
2,280
2,320
2,420
26,860
59
2,000
2,020
2,080
2,120
2,180
2,220
2,240
2,200
2,180
2,220
2,280
2,380
26,120
59
2,000
2,000
2,020
2,080
2,120
2,180
2,200
2,180
2,160
2,200
2,280
2,380
25,800
Mangosteen
59
2,120
2,140
2,160
2,180
2,220
2,280
2,300
2,280
2,240
2,280
2,340
2,440
26,980
Mango
59
2,100
2,120
2,140
2,160
2,200
2,240
2,260
2,220
2,200
2,220
2,300
2,400
26,560
Tamarind
59
1,940
1,940
1,980
2,000
2,040
2,100
2,120
2,100
2,080
2,140
2,220
2,320
24,980
Star gooseberry
59
1,900
1,920
1,960
2,000
2,020
2,080
2,100
2,080
2,040
2,100
2,200
2,300
24,700
Year 2015
Total Sale
Product
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Bualoi
Sticky rice in coconut milk with
durian
longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total
127440
123900
128620
125080
128620
127440
118000
119180
118000
125080
123900
114460
112100
962880
Total
129800
128620
132160
130980
135700
134520
136880
135700
135700
133340
133340
130980
134520
134520
138060
136880
143960
142780
1604800
1584740
122720
125080
128620
130980
132160
129800
128620
130980
134520
140420
1541080
118000
119180
122720
125080
128620
129800
128620
127440
129800
134520
140420
1522200
126260
125080
114460
113280
969960
127440
126260
116820
115640
984120
128620
127440
118000
118000
998280
130980
129800
120360
119180
1017160
134520
132160
123900
122720
1043120
135700
133340
125080
123900
1052560
134520
130980
123900
122720
1039580
132160
129800
122720
120360
1025420
134520
130980
126260
123900
1045480
138060
135700
130980
129800
1078520
143960
141600
136880
135700
1125720
1591820
1567040
1473820
1457300
12342800
65

Year 2016
Sale Volume
Product
Price/Scoop
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Bualoi
59
2,740
2,660
2,680
2,800
2,820
2,700
2,680
2,600
2,520
2,580
2,740
2,820
32,340
59
2,540
2,440
2,460
2,660
2,680
2,520
2,400
2,380
2,320
2,480
2,540
2,680
30,100
59
2,420
2,360
2,380
2,460
2,460
2,320
2,380
2,280
2,220
2,380
2,440
2,560
28,660
59
2,240
2,120
2,140
2,260
2,240
2,200
2,120
2,100
2,120
2,280
2,340
2,420
26,580
Mangosteen
59
2,580
2,560
2,580
2,680
2,720
2,700
2,440
2,460
2,420
2,500
2,680
2,780
31,100
Mango
59
2,440
2,380
2,400
2,620
2,680
2,700
2,380
2,400
2,320
2,380
2,440
2,520
29,660
Tamarind
59
2,300
2,240
2,260
2,400
2,460
2,420
2,260
2,280
2,220
2,280
2,320
2,480
27,920
Star gooseberry
59
2,200
2,100
2,120
2,220
2,260
2,140
2,060
2,000
2,020
2,080
2,120
2,240
25,560
Year 2016
Total Sale
Product
Bualoi
durian
longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
161660
149860
156940
143960
158120
145140
165200
156940
166380
158120
159300
148680
158120
141600
153400
140420
148680
136880
152220
146320
161660
149860
166380
158120
1908060
1775900
142780
139240
140420
145140
145140
136880
140420
134520
130980
140420
143960
151040
1690940
132160
125080
126260
133340
132160
129800
125080
123900
125080
134520
138060
142780
1568220
152220
143960
135700
129800
151040
140420
132160
123900
152220
141600
133340
125080
158120
154580
141600
130980
160480
158120
145140
133340
159300
159300
142780
126260
143960
140420
133340
121540
145140
141600
134520
118000
142780
136880
130980
119180
147500
140420
134520
122720
158120
143960
136880
125080
164020
148680
146320
132160
1834900
1749940
1647280
1508040
1148140
1112740
1122180
1185900
1198880
1162300
1104480
1091500
1071440
1118640
1157580
1209500
13683280
66

Year 2017
Sale Volume
Product
Bualoi
Mangosteen
Mango
Tamarind
Star gooseberry
Price/Scoop
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
59
59
59
59
59
59
59
59
2,840
2,700
2,580
2,440
2,800
2,540
2,480
2,260
2,800
2,660
2,540
2,400
2,760
2,500
2,440
2,220
2,740
2,540
2,440
2,340
2,680
2,440
2,320
2,120
2,880
2,720
2,600
2,460
2,820
2,560
2,500
2,280
2,880
2,780
2,640
2,440
2,820
2,580
2,480
2,240
2,720
2,560
2,420
2,260
2,580
2,460
2,320
2,180
2,680
2,460
2,380
2,200
2,580
2,400
2,260
2,120
2,620
2,460
2,260
2,140
2,580
2,400
2,260
2,060
2,600
2,440
2,240
2,120
2,560
2,380
2,240
2,040
2,580
2,420
2,220
2,100
2,540
2,360
2,220
2,020
2,700
2,520
2,320
2,200
2,700
2,700
2,420
2,140
2,840
2,740
2,680
2,480
2,800
2,720
2,560
2,220
32,880
31,000
29,320
27,580
32,220
30,040
28,500
25,900
Year 2017
Total Sale
Product
Bualoi
Sticky rice in coconut milk
with durian
Sticky rice in coconut milk
with longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
167560
159300
165200
156940
161660
149860
169920
160480
169920
164020
160480
151040
158120
145140
154580
145140
152220
149860
143960
153400
155760
142780
140420
143960
141600
138060
145140
143960
133340
165200
149860
146320
133340
1217760
162840
147500
143960
130980
1198880
158120
143960
136880
125080
1157580
166380
151040
147500
134520
1228380
166380
152220
146320
132160
1230740
152220
145140
136880
128620
1150500
SEP
OCT
NOV
DEC
Total
153400
143960
152220
142780
159300
148680
167560
161660
1939920
1829000
133340
132160
130980
136880
158120
1729880
129800
126260
125080
123900
129800
146320
1627220
152220
141600
133340
125080
1125720
152220
141600
133340
121540
1108020
151040
140420
132160
120360
1098580
149860
139240
130980
119180
1089140
159300
159300
142780
126260
1162300
165200
160480
151040
130980
1241360
1900980
1772360
1681500
1528100
14008960
67
3.5 Marketing Expense

Milady Ice-cream has expense as follow :
Brochure
Price
Web-site
19,500 Baht / per year

:
Price
miladyicecream.tumblr.com
3,600 Baht / first year

Next year 2,600 Baht
Facebook
No expense (free advertising) **
Market Expense of Year 2013 (year 1)
Market Expense of Year 1 (Baht)

Market Activities
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Brochure
19,500
19,500
Web site
3,600
3,600
23,100
23,100
Total market expense
68

Market Activities
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Brochure
19,500
19,500
Web site
2,600
2,600
22,100
22,100

Market Activities
Brochure
JAN
-
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
-
Web site
2,600
2,600
2,600
2,600
69

Market Activities
Brochure
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
-
Web site
2,600
2,600
2,600
2,600

Market Activities
Brochure
JAN
-
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
-
Web site
2,600
2,600
2,600
2,600
70
3.6 Conclusion in market feasibility
According to market analysis Milady Ice cream emphasizes and gives precedence to
external factor to run the company for eliminate the problems that will happen in the future
such as political/legal, economic, socio-cultural, demographic, and technological. We analyze
about the competition in the market and we also analysis the competitors of our company that
make us to know the competitive in the market and know the demand of customers what they
wants and needs. These make our company know how we should do on step that we know
how to make strengths beyond competitors, what are weaknesses, opportunities and treats of
our company. So Milady Ice-cream thinks to create marketing mix strategy (4P) to make
different from our competitors that our company know what we should provide to meet the
needs of our target groups.
The market forecast is an important thing that we should the feasibility to sell product
or service in that market because this can point us to know that this business should launch or
not. From sale forecast in 2013 2017 of our company we found that our products can sell at
high volumes on high season and very high on peak period because there are many tourist
visit there which are Songkran , Christmas and New Year and the sale are less and stable
volumes on low season. Although on low season our sale will be less but from the
environment analysis of Bangkok, we found that there are many festival in each year so there
are tourist visit there continuously.
We forecast our sale will be increase continuously and it will be stable after because
the customer will know our products more and because of our promotion strategy they will
impress with our products and service so our business will keep walking with word of month
of our customers and Milady Ice cream will growth step by step
71
Chapter 4
Investment Analysis
72
4.1. Production and Operation Analysis

4.1.1 Product characteristics
Milady Ice cream is show the characteristic of Thai sweet that Thai are know and foreigner
want to try pack in the little scoop we call ice-cream also we search and uses a the best
Quality of Thai ingredient. We made ice cream fresh and non Food Additives and Chemicals.
We took some our ingredient from the best and well know store in Thailand
Even though a half of our flavor are include with coconut milk Milady ice cream also
considering in our consumer health we give a customer a healthy choice as a fruit sherbet ice
cream.
Ingredient
Coconut milk :
Coconut milk : from thr local farmer know as

Mapraw Ka ti which is the best coconut milk its famous form its thick and
rich flavor. Coconut milk is helps to maintain blood sugar places and
Relaxes muscles and nerves
Reference: http://www.drgranny.com/2011/05/05/benefits-of-coconutmilk/
Bualoi ball:
we brought from famous store name Khlong San
know as a sticky and Chewy Bualoi ball and its have title in best
Bualoi in Bangkok
Pink Tamarind: well know as a fruit that use in

many food in Thailand and its very good for you sore
throats . amarind is a rich source of vitamins, fiber,
potassium, magnesium and other nutrients necessary or
good health.
Reference: http://healthmad.com/alternative/10-benefits-oftamarind/#ixzz2HOQulSZ9
73
Durian :
smelly fruit that if you not love it you well
hate its but so many people from other country want

to try so our ice cream are help them try this exotic
fruit easier and our durian are Mone Tonk its contains
high amounts of vitamin C, potassium, sulfur and
tryptophan
Reference : http://liambean.hubpages.com/hub/What-arethe-Benefits-of-Durian
Cultivated banana: banana is use to make banana

in coconut milk so Cultivated banana are best suit in this
sweet because of their sweetest. Bananas contain three
natural sugars - sucrose, fructose and glucose combined
with fiber. A banana gives an instant, sustained and
substantial boost of energy.
Reference: http://forums.sureshkumar.net/healthfitness/20088-advantages-eating-banana.html
Mangos teen:
know as a Queen of the fruit Thai
people are use to this fruit and its get very low price
sometime so we gave little help to local farmer for those
time of the season and mangos teen is good in vitamin
C and provides about 12% of RDA per 100 g. Vitamin-C
is a powerful water soluble anti-oxidant.
Reference : http://www.nutrition-andyou.com/mangosteen.html
Young coconut: sweet
soft of the coconut that we use
to create more Texture to our ice cream
74
Sticky rice:
we brought from the well know
store that run more than 6o years and their use the
special sticky rice that very hard to find call
Ekigiwgo rice
Rolled wafer:
we use this instead of normal cone its
gave a hint of Thai sweetness more also our cone are

made fresh everyday
Longan :
Longan fruit is good to nourish the
intestinal and the absorption process, launched

urination, overcome worms, nourish the eyes, treat
headaches, vaginal discharge and hernia problem.
The longan root is also useful for blood circulation,
even the longan leaf work as anti-inflammatory and
fever reducer.
Reference: http://prasetio30.blogspot.com/2011/08/benefit- of-longan-fruit.html
Mango: Mangoes are full packed with

vitamins, minerals and anti-oxidants and
contain like all fruits very few proteins, fats
and calories. They are perfect to replenish
salts, vitamins and energy after physical
exercise
75
reference: http://www.disabled
world.com/artman/publish/mangoes.shtml#ixzz2HSLC
cy9j
Gooseberries: They are also very high in vitamin

C and considerate moderate amounts of vitamins A and
B-complex.
Our store gave a customer a option in Rolled wafer corn, eat inside store or take home all
different way provide different advantage on its own such as take home cup are provide you easy
and fast way to brought product and for the foreign customer are easy for them to get our product
back to their home or event for some people buy our ice cream as a souvenir for their friend and
family .
Reference: http://www.tumblr.com/tagged/icecream
For special cone we use Rolled wafer instant its unique and delicious
76
For you that like to ate in our store the store provide a nice Thai atmosphere for you to touch, test
and fell in every minute of you meal.
77
Ice cream Flavor
78
4.1.2 Production Process

Our products choose best quality ingredients to make fruit flavors and Thai dessert
flavors from best centre place. For ice cream fruit flavors, we choose fresh fruits from Thai
market in Pathum Thani. We choose bua loy from Klong Sarn (Bangkok) - the title best bua
loy in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok) - well
known for a long time. Thai Market is the largest agriculture market of Thailand. It collected
source and distribution agriculture product for both domestic and international and also
provide utilities and facilities for customers. So, our customers can trust about our product
because we choose the best raw materials for you surely.
All of above, we will save our costs that we will deal with sellers, they will send the
raw materials every Friday to our shop(just only one time of week) because we want to use
the fresh things and our raw materials cannot keep it for long time. In addition, we can save
the money about transportation because seller must be to distribution to customers for sure.
We have Hazard analysis and critical control points (HACCP) is a systematic
preventive to food safety and pharmaceutical safety in production processes that can cause
the finished product to be unsafe, and designs measurements to reduce these risks to a safe
level. The HACCP system can be used at all stages of a food chain, from food production and
preparation processes including packaging, distribution, etc.
1:Conduct a
Hazard
analysis
2:Determine
the CCP
3:Establish
critical
limits
4:Establish 5:Establish the

systems to corrective action
for CCP
monitor
control of
the CCP
6:Establish
7:Establish document
procedures
action for procedures
for vertification and records
HACCP
have
seven principles
Principle 1: Conduct a hazard analysis.

Plans determine the food safety hazards and identify the preventive measures the plan
can apply to control these hazards.
Principle 2: Determine critical control points.
A critical control point (CCP) is a point, step, or procedure in a food manufacturing
process at which control can be applied and, as a result, a food safety hazard can be
prevented, eliminated, or reduced to an acceptable level.
Principle 3: Establish critical limits for each critical control point.
A critical limit is a criterion that separates acceptability from unacceptability.
79
Principle 4: Establish critical control point monitoring requirements.

Monitoring activities are necessary to ensure that the process is under control at each
critical control point.
Principle 5: Establish corrective actions.
Taken when monitoring indicates that a particular CCP is not under control.
Corrective action is any action to be taken when the results of monitoring at the CCP indicate
a loss of control.
Principle 6: Establish procedures for ensuring the HACCP system is working as
intended.
Verification is the application of methods, procedures, tests and other evaluations, in
addition to monitoring to determine compliance with the HACCP Plan.
Principle 7: Establish record keeping procedures.
Establish documentation concerning all procedures and records appropriate to these
principles and their application.
The basic steps in the manufacturing of ice cream are generally as follows:
1:Raw materials
2:mixing
3:Homogenization (130 bar, 70C)
4:Aging (4C)
5:Freezing
6:Hardening (-32C)
Our ice cream is made of various ingredients. We bought from a supplier, and added
late in the process. All other ingredients are mixed in the beginning of the process. Then the
mixture is heated to 60C before homogenization at 70C and 130 bar. The aging step at this
temperature lasts for 1224 hours. Then the ice cream mix is frozen to -5C. The ice cream is
quickly hard in a tunnel at -32C. The finished product is stored at least at -18C.
Mixing: first selected the ingredients following our formulation (we had calculation about
ingredients that how much we will use)and then blended together.
Homogenization: an essential step in the manufacturing process. It is usually done at
temperatures from 63-77C in a two stage homogenizer; the first stage operating at 2500 psi
and the second one at 500 psi. Homogenization helps in reducing the size of the fat globules
to 2 microns or less. It helps in preventing the fat separation during ageing, imparts smoother
texture to product, improves whipping ability, reduces ageing period and reduces the quantity
of stabilizer required.
80
aging: Ice cream mix is cooled to 0-4C immediately after homogenization and it is held at
this temperature for 3 to 4 hours in the aging tanks. Aging of the ice cream mix is not
required when sodium alginate is used as a stabilizer. Aging improves the body and texture of
the ice cream, increases melting resistance and improves maximum over run.
Freezing: After completing the aging process, the ice cream mix is subjected to freezing in a
batch freezer or continuous ice cream freezer. Generally colors and flavors are added to the
aged ice cream mix just before transferring the same in to the freezer or they can be added
directly in to the freezer. In the freezing chamber, the ice cream mix is quickly frozen while
being continuously agitated to incorporate air in a manner to produce and control the
formation of large number of small ice crystals which will provide smooth body and texture,
palatability and desired over run in the finished end product. When the ice cream is frozen to
the required consistency, it is transferred to the packages of desired sizes and immediately
placed in cold storage rooms.
During the cold storage process, freezing and hardening is completed. The
temperature of hardening is around -20C. The softy ice cream is usually drawn from the
freezer at around -7C. Nature of freezing is very important in freezing process. It is always
desirable to freeze the mix in a continuous freezer rather than in batch freezer as the former
accomplishes the task within a few seconds whereas the latter does it in 5-10 min.
Hardening: After the particulates have been added, the ice cream is packaged and is placed into
a blast freezer at -30 to -40 C where most of the remainder of the water is frozen. Below
about -25 C, ice cream is stable for indefinite periods without danger of ice crystal growth;
however, above this temperature, ice crystal growth is possible and the rate of crystal growth
is dependent upon the temperature of storage. This limits the shelf life of the ice cream.
Preparing:
Ingredients of Ice-cream
-4 cups Coconut milk (2cups coconut cream and 2 cups coconut milk)
-1 cup Sugar
2-3 spoons Corn flour
1/2 teaspoon Salt
In addictions, each of flavors have different steps to made ice cream (use different raw
materials, ingredients, and add both of them differently)
81
Ingredients of Rolled wafer
-1 egg
-1 egg white (do not use egg yolk)
-1/2 cup sugar
-2/3 cup wheat flour
-2 spoons melted butter
-1 spoon vanilla
-1/8 spoon salt
-2 spoons vegetable oil
1:Whisk 1chicken egg and 1 egg white together
82
2:Add sugar and whisk to combine around 1 minute
3:Add vanilla and salt
4:Divide wheat flour into three parts and gradually add wheat flour slowly until it depleted.
83
5:Add melted butter and stir the mixture. This step is finish about flour of rolled wafer
6:Apply the oil in machine and then lap the flour
7:Bake around 50-65 seconds (depend on each machine)
84
8:Put the wafer with wooden pin tightly
http://www.bloggang.com/mainblog.php?id=tastypastry&month=10-122009&group=10&gblog=20
85
4.1.3 Location
Milady is located on Asiatique the riverfront (night market by the Chao
Phraya River) , Charoenkrung District. Boasting an assortment of gastronomical delights and
serving Thai, Chinese, Japanese, Italian , seafood and ice cream dishes in Town Square and
Riverfront Districts which bring you to the comfortable and relaxed atmosphere at our
riverfront promenade. It is on the way to Charoenkrung District and it is very easy to see.
86
Environment around Milady ice cream shop
http://www.bangkok.com/shopping-mall/asiatique.htm
http://www.thaitravelfood.com/asiatique
87
4.1.4 Facility layout

Refrigerator
Back Door
8 Meter
Batch Freezer
Equipment table
Cleaning
Equipment
Kitchen
Equipment
Ventilators
Factory
Washbasin
Air condition (stick wall)
Menu broad (stick wall)

Door
Equipment table
Washbasin
Table
Door
8 Meter
Air condition (stick wall)
Employee chair
Ice cream Display Freezer
Cashier
Notebook
Machine
table
Table
Chair
Table
Table
Table
Main Door
88
Milady ice cream shop
89
4.1.5 Machine/tools/equipment
Investment Equipment
1) Operations equipment
Batch Freezer
Source: http://www.biggelato.com/batch_freezer
Brand: Big Gelato
Model: Batch Freezer B10A
Information:
Capacity of freezing cylinder : 6 litter , 10 litter
Manufacturing time : 7-10 minutes per batch
220 V /1 / 50 Hz or 220v /1/ 60Hz
Width : 450 mm Depth : 895 mm Height : 1400 mm
Cooling by water or air
Net Weight : 180 kg
Refrigerant : R404A
Expansion valve : Made by Danfross of Denmark
Dasher speed from 150 rpm to 300 rpm adjustable
Made in: USA or France
Price: 320,000 Baht
90
Refrigerator
Source: http://www.sripiboon.com/product-th-795620-591468- ,+ +MIRAGE++

+FZ+189G++6.4++( ).html
Brand: MIRAGE
Model: FZ 189G
Information:
Fix the cool Automatic
Save energy
Size 813x 603x823 mm
Weight 43 kg
Made in: Japan
Price: 11,300 Baht
Cone maker
Source:http://solyn.en.alibaba.com/product/623778710213351848/Small_Waffle_cone_mak
er_machine.html
Brand: 2 plate cone baker
Model: ZU-2
Information:
2 plate cone baker
Size 500X380X300 MM
Volts 220-240V
Hp: 2 KW
91
Made in: Japan

Price: 11,000 Baht
Soup Spoon
Source:
http://pyhouseware2010.weloveshopping.com/store/product/view/Soup_Spoon_8.2519369230-en.html
Brand: Soup Spoon 8.25
Model: MWSP2698
Information: Soup Spoon
Made in: Thailand
Price: 20Baht
Cooking cap
Source: http://www.jjthaibarsupply.com/store/product/view/ -22877750th.html

Brand: No brand
Model: 727
Information: Cooking hat
Made in: Thailand
Price: 27 Baht
92
Scissors
Source: http://www.thaioffice.co.th/price/price_.php?gr_temp=80653398&gr_lek=001262
Brand: Chang
Model: OFE0380
Information: This Scissors brand is brand that provide high quality, easy to use for cute
anything
Made in: Thailand
Price: 32 Baht
Electric stove
Source: http://market.onlineoops.com/231258
Brand: AJ
Model: IN-005
Information:
Use by electricity
Have order for steamed, boiled, warm, grill, puff and etc
2,000 volts
Made in: Thailand
Price: 1,100 Baht
93
Table napkins
Source: http://www.jjthaibarsupply.com/store/product/view/_12x12__-22885838th.html
Brand:
Model: 1816 Table napkins
Information:
Use for clean dirty things
1 dozen per pack
Size 12 x 12
Made in: Thailand
Price: 180 Baht
Pot
Source:http://www.kitchenwaremarket.com/oscommerce/catalog/product_reviews_info.php?
products_id=22&reviews_id=4&osCsid=1fcd688d15ac8421fc54c2b1e2250200
Brand: ZEBRA
Model: 6-SET
Information:
6 pieces per set
94
Size 18,20,22,24,26,28
Make with Stainless steel
Made in: Thailand
Price: 3,849 Baht
Bin
Source: http://www.dealfish.co.th/product-581828/
Brand: Dealfish
Model: 77litter trashcan
Information:
Size 46*46*67 cm
No wheel ,cover with the lid and a smooth swing
Use for leave garbage
Made in: Thailand
Price: 590 Baht
Jug
Source: http://www.jjthaibarsupply.com/store/product/view/ _1.3__IS_130023005119-th.html

Model: 1395
Price: 120 Baht
Made in: Thailand
95
Information: use for keep juice or other drinks

Dustpan
Source:http://www.trendyday.com/Product/0000667/ -NCL-NCL?Paths=946
Brand: NCL
Code: 0000667
Information: Plastic dustpan
Made in: Thailand
Price: 39 Baht
Sink
Source: http://www.boonthavorn.com/kitchen/product-detail.php?id=80270&PCODE=K
Brand: Diamond
Model: DM 080 SG
Information: Use for watch plate
Made in: Thailand
Price: 5,800 Baht
96
Faucet
Source: http://www.boonthavorn.com/kitchen/product-detail.php?id=80270&PCODE=K3
Brand: Rassland
Model: M809A CROSS
Information: This product is Faucet
Made in: Thailand
Price: 300 Baht
Strainer
Source:http://www.bkwater.com/shop/index.php?route=product%2Fproduct&path=60_68&p
roduct_id=103
Brand: PURE
Model: CPB02-UV
Information: This product is strainer, produce pure water, 32.0 x 42.0 x 21.5 cm, insurance
for 5 year
Made in: Thailand
Price: 13,950 Baht
97
Apron
Source:http://www.jjthaibarsupply.com/store/product/view/ _
_03_NIXW-22878496-th.html
Brand: No brand
Model: 03-NIXW
Information: This product is apron, use to protect from dirty of food
Made in: Thailand
Price: 95 Baht
Knife
Source: http://www.365bestprice.com/product-th-693378-3309499-
+(Paring+Knife)+11+cm+++DICK.html
Brand: DICK
Model: Paring Knife
Information: Size 11cm (4 1/2)
Made in: Germany
Price: 259 Baht
98
Blender
Source: http://www.lazada.co.th/Philips-HR201170-47781.html
Brand: Philips
Model: HR2011/70
Information:
1.5 litters capacity
350 watts
Made in: China
Price: 1,390 Baht
Vegetable box
Source:http://pyhouseware2010.weloveshopping.com/store/product/view/
_2.4_ _-19683726-th.html
Brand: Fresh
Code: FCN259
Information: Box for keep fresh vegetables, size 16.5x 22.4x 8.9 cm, can put for 2.4 litters
Made in: Thailand
Price: 65 Baht
99
Kitchen counters cabinet
Source:http://www.furnituretohome.com/product/201741/ .html
Brand: CUSIO
Code: KC-CT-C-007
Information: Kitchen counters cabinet, size 1.8m
Made in: Thailand
Price: 9,250 Baht
Broom
Source:
Brand: No brand
Model: PVC
Information: Use for clean the floor, strong product
Made in: Thailand
Price: 18 Baht
Mop
100
Source: http://www.plazathai.com/show-282820.html
Brand: Magic mop
Model: Easy mop 360 degree
Information:
Use for clean the floor
Perfect Mop and Bucket Combo... Microfiber special instersecting strands that can be
used wet or dry
Amount of wetness/dryness is completely adjustable
Use on any hard surface with water or your favorite cleaning solution without
scratching
Foot Pump controls speed of spin on the spin bucket
Super force-saving, time-saving, more power efficient
Made in: India
Price: 730 Baht
101
2) Administration Equipment
Air condition
Source: http://www.sumjob.com/aircon/
Brand: LG
Model: S13-SBB6M
Information: Reliable air conditioner, H1N1 filter, Anti-BAC filter & Triple filter
Made in: Thailand
Price: 15,900 Baht
Loudspeaker
Source: http://www.yopi.co.th/prd_1940205
Brand: Creative Inspire
Model: M5300 (%.1 System)
Information: Speaker, Specification:, - Satellite Speakers n/a, - Speaker Power 6 Watts RMS
(5 channel) and 17 Watts RMS subwoofer
Made in: China
Price: 3,490 Baht
102
Telephone
Source: http://www.benzelectrical.com/product.detail_943922_th_4893929
Brand: Panasonic
Model: KX-TG3600BX
Information:
Have 7 ringtones
Speaker Phone
Use by Battery
Speed Dial 10 Number
Made in: Japan
Price: 970 Baht
Note book
Source: http://www.notebookfocus.com/notebook-spec/1625/Apple_MacBook_Air/
Brand: Apple
Model: Apple MacBook Air
Information:
CPU - Intel Core i5-2557M (1.70GHz Turbo Boost up to 2.70GHz) 3MB L3 Cache
GPU - Intel HD Graphics 3000 (Onboard)
Chipset
Mobile Intel HM65 Express Chipset
4 GB DDR3
Hard dice 128GB SSD [Solid State Drive]
Made in: USA
Price: 42,900 Baht
103
Ice cream display freezer
Source: http://www.refrigeration-freezers.com/ri-fridges/scoop-ice-cream-display/fenicerange/C566DA57-E437-6E98-4140F829FC56AF99
Brand: FENICE RANGE
Model: FENICE 118
Information:
Fully Automatic Operation
Electronically Controlled
Interior Light
Accepts 5 Litre Napoli Pans (Not Supplied)
High Storage Capacity (Understorage) NB Fenice 80 has No Understorage
Fitted Castors
Scoop Wash Needs Water & Waste Connection (optional part)
Adjustable Temperature
132x70x116 cm
Made in: Italy
Price: 82,925 Baht
Ice cream dipper
Source: http://www.plazathai.com/show-218146.html
Brand: Ice cream dipper
Model:
104
Information:
Ability to Defrosting Fluid
Have size 18,20,24
Size 20 can scoop ice-cream for 70g
Made in: Thailand
Price: 300 Baht
Ice cream tray
Source: http://www.chamangcatering.in.th/products
Brand: Chamang
Model: No model
Information:
Use for put ice-cream
Size 26 x 16 and deep 10 cm
Can put ice-cream for 2 kg
Made in: Made in Thailand
Price: 350 Baht
Vacuum cleaner
Source: http://tvdirect.tarad.com/product-th-0-3138884-Dirt+Bullet+
.html
Brand: Dirt Bullet
Model: 2 in 1
Information:
Use for clean the floor or the room
105
800 watt
Easy to use and light to carry
Clean floors, rugs, curtains, carpets and cars
Use blow function to clear leaves or a pump
Transforms into a special pet brush
Made in: America

Price: 1,990 Baht
Set table and chair
Source:http://www.nanagarden.com/ - -154553-4.html
Brand: Suwann
Model: 154553
Information:
Make by wood
Table high 70cm, width 70cm from the center
Chair high 50cm,width 30cm form center
Use for seating and place to eat
Made in: Thailand
Price: 2,500 Baht
Water glass
106
Source: http://www.kaew9.com/catalog.php?idp=40
Brand: Kaewpoollung
Code: No.40
Information: Glass for drink water
Made in: Thailand
Price: 14 Baht
Washbasin
Brand: AMERICAN STANDARD

Model: NEWTON
Code: TF-0933-WT
Information: use for wash hand
Price: 655 Baht
Staff T-shirt
107
Source: http://www.aptshirt.com/store/product/view/ _TK__S__32__23_

-22295581-th.html
Brand: No Brand
Model: polo05
Information: T-shirt for employee
Made in: Thailand
Price: 100 Baht
Cashier Machine
Source: http://www.calculatorthailand.com/productinfo2.php?id=484
Brand: Casio
Model: SE-C2000
Information: The SE-S2000 is a simple yet powerful cash register. It is designed to be easy
to use, with drop loading receipt paper, a clear 2-line, backlit LCD display and help function
for explaining common tasks.
Made in: Japan
Price: 15,200 Baht
Staff Cap
Source: http://www.xn--22cdk3e3b4be5dbp1ug.com/ /
Brand: No Brand
Model: No model
108
Information: Hat
Made in: Thailand
Price: 35Baht
Apron
Source:http://www.jjthaibarsupply.com/store/product/view/ __2_
_03_HA2B-22882157-th.html
Brand: No brand
Model: 03-HA2B
Information: This is an apron, use for protect from dirty, 2 pieces per set
Made in: Thailand
Price: 170 Baht
4.1.6 Logistic Management

According to Council of Logistics Management (2004), Logistic management is all of
process which involve with planning, operating and controlling of the organization. Moreover,
it is managing the information and financing transaction. In order to movement, storage,
warehousing, and distribution all of raw materials and the services by the most efficiency and
the most effectiveness. Especially, all of them concern with the needs and the wants of
customers too. Besides, the Logistics Management is the part of Supply chain Management.
According to Utakri Nattavee(2009), Logistics is the part of the Supply Chain
Management. It includes with the operating, the flow controlling, inventory, the efficiency
and effectiveness services and the information technology from the source of raw materials to
the final customers for respond the customers needs.
www.nesdb.co.th
http://202.44.34.134/teacher/nattavee/
Our transportation process
Our products choose best quality ingredients to make fruit flavors and Thai dessert
flavors from best centre place. For ice cream fruit flavors, we choose fresh fruits from Thai
market in Pathum Thani. We choose bualoi from Klong Sarn (Bangkok) - the title best bualoi
in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok) - well
known for a long time. Thai Market is the largest agriculture market of Thailand. It collected
source and distribution agriculture product for both domestic and international and also
109
provide utilities and facilities for customers. So, our customers can trust about our product
because we choose the best raw materials for you surely. All of raw material we
transportation by Tuk-Tuk to our factory. After that we produce product day by day and sell
our product to customers.
The importance of channels of distribution
1) There are hundreds of thousands of marketing intermediaries whose job it is to help move
goods from the raw-material state to producers and then on to consumers.
1.1. Marketing intermediaries are organization that assists in moving goods and services from
producer to industrial and consumer users.
They are organizations (formerly called "middlemen") in the middle of a series of
organizations that join together to help distribute goods.
A channel of distribution is the whole series of marketing intermediaries who join
together to transport and store goods in their path from producers to consumers.
A wholesaler is a marketing intermediary that sells to other organizations.
A retailer is an organization that sells to ultimate consumers.
1.2 Channels of distribution enhance communication flows and the flow of money and title to
goods.
1.3 The latest trend is to try to eliminate wholesalers and the need for retail stores by selling
over the Internet.
2) Why marketing need intermediaries

2.1 Manufacturers dont always need marketing intermediaries to sell their goods to
consumer and industrial markets.
2.2 Intermediaries perform certain functions better than most manufacturers. These functions
include transportation, storage, selling, advertising, and relationship building.
2.3 Companies often outsource distribution to others.
2.4 Brokers are marketing intermediaries who bring buyers and sellers together and assist in
negotiating an exchange, but do not take title to the goods.
3) How intermediaries created exchange efficiency

3.1 Intermediaries create exchange efficiency by decreasing the number of contacts needed to
establish marketing exchanges.
3.2 Not only are intermediaries more efficient, but they are more effective than manufacturers.
3.3 Intermediaries were often better at performing their functions than a manufacturer or
consumer could be.
3.4 Recently, technology has made it possible for manufacturers to reach consumers much
more efficiently.
Some manufacturers reach consumers directly on the Internet.
Retailers are now so closely linked with manufacturers that they can get delivery
several times a day.
3.5 Wholesalers are not yet obsolete, but must change their functions to remain viable.
110
4) The value versus the cost of intermediaries

4.1 Some people think that if we could get rid of intermediaries, we could greatly reduce the
cost of the things we buy.
4.2 The text uses the example of Fiberfil to illustrate how marketing intermediaries facilitate
the movement of goods.
4.3 Values discussed include: the value of not driving to Michigan to buy a box of cereal, the
value of saving time, and effort by not having to drive to a wholesalers on the outskirts of
town
http://faculty.valenciacollege.edu/srusso/chapter15.htm
111
Therefore, Milady ice cream transportation processes by Tuk-Tuk from Thai market to our
company following:
The transportation raw materials from source to firm
The source
of raw
materials
Tuk-Tuk
The Firm
Our
product
112
4.1.7 Investment cost

1. Pre-operating cost
The internet installing
TOT leased line internet
Premium Plus Package is suitable for the business which is quite connection with
customer on social network. The setting fee is 4,000 Baht and the requested for service is
1,000 Baht.
http://www.totisp.net
The telephone installing
The telephone setting fee (not include with VAT) 3,350/ telephone No.
The juristic person should prepare as following:
1. The copy of the certification of the juristic person registration
2. The copy of ID card of the person who is the authority of the juristic person.
3. All of the documents must have the seal of the juristic person.
http://www.tot.co.th
http://www.toteservice.com/telephone_applications/solution_newline
The total pre- investment cost

pre-investment cost
The internet installing
The telephone installing
Total (Baht)
Amount(Baht)
5,000
3,350
8,350
113
2. Investment cost
2.1 The decoration price
Milady ice cream shop will decorate the shop as Thai design. Milady ice cream will decorate
as same as standard ice cream shop. So from looking for another ice cream shop, we think
that our shop will have the decoration price 89,000 bath.
Source: http://www.thaifranchisecenter.com/directory/detail_thai.php?fcID=f000000692
2.2 Operations equipment

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Description
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen counters
cabinet
Broom
Mop
Total (Baht)
Amount
Price/unit
Total
life year
1
1
1
5
3
3
3
1dozen
1set
2
4
2
1
1
3
3
1
10
2
320,000
11,300
11,000
20
27
32
1,100
180
3,849
590
120
39
5,800
13,950
95
259
1,390
65
9,250
320,000
11,300
11,000
100
81
96
3,300
180
3,849
1,180
480
78
5,800
13,950
285
777
1,390
650
18,500
5
5
5
5
1
2
5
5
10
5
2
2
10
5
1
5
5
10
5
2
1
18
730
36
730
393,762
1
5
114
2.3 Administration Equipment

No.
Description
Amount
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Air condition
Loudspeaker
Telephone
Note book
Ice cream display freezer
Ice cream dipper
Ice cream tray
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Cashier Machine
14.
15.
Staff Cap(shop)
Apron(shop)
Total (Baht)
Price/unit
Total
Life year
2
1set
1
1
1
3
40
1
5
100
1
12
1
15,900
3,490
970
42,900
82,925
300
350
1,990
2,500
14
655
100
15,200
31,800
3,490
970
42,900
82,925
900
14,000
1,990
12,500
1400
655
1200
15,200
10
5
10
5
10
5
5
10
10
2
10
2
10
8
2 pack
35
170
280
340
210,550
2
2
Total investment cost

Description
No.
1
2
3
Price/unit
The decoration price

Operation equipment
Administration Equipment
Total investment cost (Baht)
89,000
393,762
210,550
693,312
3. Depreciation of fix assets

3.1 Depreciation per year
Year 1
Operation
equipments
Amount
Life
time
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
320,000
11,300
11,000
100
81
10
5
5
5
1
Operating cost
Less Depreciation
time
9
4
4
4
0
32,000
2,260
2,200
20
81
Accumulate
Depreciation
32,000
2,260
2,200
20
81
Less value
288,000
9,040
8,800
80
0
115
96
3,300
180
3,849
1,180
480
78
5,800
13,950
285
777
1,390
650
18,500
2
5
5
10
5
2
2
10
5
1
5
5
10
5
1
4
4
9
4
1
1
9
4
0
4
4
9
4
48
660
36
384.9
236
240
39
580
2,790
285
155.4
278
65
3,700
48
660
36
384.9
236
240
39
580
2,790
285
155.4
278
65
3,700
48
2,640
144
3,464.1
944
240
39
5,220
11,160
0
621.6
1,112
585
14,800
36
730
393,762
1
5
0
4
36
146
46,240.3
36
146
46,240.3
0
584
347,521.7
Administration
equipments
Amount
Life
time
Air condition
Loudspeaker
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)
31,800
3,490
970
42,900
82,925
10
5
10
5
10
9
4
9
4
9
3,180
698
97
8,580
8,292.5
3,180
698
97
8,580
8,292.5
28,620
2,792
873
34,320
74,632.5
900
180
180
720
8,400
1,990
12,500
5
10
10
4
9
9
1,680
199
1,250
1,680
199
1,250
6,720
1,791
11,250
1400
655
1200
15,200
2
10
2
10
1
9
1
9
700
65.5
600
1,520
700
65.5
600
1,520
700
589.5
600
13,680
280
340
204,950
2
2
1
1
140
170
27,352
140
170
27,352
140
170
177,598
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen
counters cabinet
Broom
Mop
Total (Baht)
Administration cost
Less Depreciation
time
Accumulate
Depreciation
Less value
116
Total depreciation of fix assets

Description
No.
Depreciation
Operating cost
1
2
Accumulate
Depreciation
46,240.3
27,352
73,592.3
46,240.3
27,352
73,592.3
Administration cost
Total depreciation of fix assets (Baht)
Year 2
Operation
equipments
Amount
288,000
Batch Freezer
9,040
Refrigerator
8,800
Cone maker
80
Soup Spoon
0
Cooking cap
48
Scissors
2,640
Electric stove
144
Table napkins
3,464.1
Pot
944
Bin
240
Jug
39
Dustpan
5,220
Sink
11,160
Strainer
0
Apron(factory)
621.6
Knife
1,112
Blender
585
Vegetable box
14,800
Kitchen
counters cabinet
0
Broom
584
Mop
Total (Baht)
347,521.7
Administration
equipments
Air condition
Loudspeaker
Amount
28,620
2,792
Operating cost
Life Less Depreciation
time time
Accumulate
Depreciation
Less value
9
4
4
4
0
1
4
4
9
4
1
1
9
4
0
4
4
9
4
8
3
3
3
0
0
3
3
8
3
0
0
8
3
0
3
3
8
3
32,000
2,260
2,200
20
0
48
660
36
384.9
236
240
39
580
2,790
0
155.4
278
65
3,700
64,000
4,520
4,400
40
0
96
1,320
72
769.8
472
480
78
1,160
5,580
0
310.8
556
130
7,400
256,000
6,780
6,600
60
0
0
1,980
108
3,079.2
708
0
0
4,640
8,370
0
466.2
834
520
11,100
0
4
0
3
0
146
45,838.3
0
292
91,676.6
0
438
301,683.4
Administration cost
time time
9
4
8
3
3,180
698
Accumulate
Depreciation
6,360
1,396
Less value
25,440
2,094
117
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)
873
34,320
74,632.5
9
4
9
8
3
8
97
8,580
8,292.5
194
17,160
16,585
776
25,740
66,340
720
180
360
540
6,720
1,791
11,250
4
9
9
3
8
8
1,680
199
1,250
3,360
398
2,500
5,040
1,592
10,000
700
589.5
600
13,680
1
9
1
9
0
8
0
8
700
65.5
600
1,520
1,400
131
1,200
3,040
0
524
0
12,160
140
170
177,598
1
1
0
0
140
170
27,352
280
340
54,704
0
0
150,246

Description
No.
Depreciation
Operating cost
1
2
45,838.3
27,352
73,190.3
Administration cost
Accumulate
Depreciation
91,676.6
54,704
146,380.6
Year 3
Operation
equipments
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Amount
256,000
6,780
6,600
60
0
0
1,980
108
3,079.2
708
0
Life
time
8
3
3
3
0
0
3
3
8
3
0
Operating cost
Less Depreciation
time
7
2
2
2
0
0
2
2
7
2
0
32,000
2,260
2,200
20
0
0
660
36
384.9
236
0
Accumulate
Depreciation
96,000
6,780
6,600
60
0
0
1,980
108
1,154.7
708
0
Less value
224,000
4,520
4,400
40
0
0
1,320
72
2,694.3
472
0
118
0
Dustpan
4,640
Sink
8,370
Strainer
0
Apron(factory)
466.2
Knife
834
Blender
520
Vegetable box
11,100
Kitchen
counters cabinet
0
Broom
438
Mop
Total (Baht)
301,683.4
0
8
3
0
3
3
8
3
0
7
2
0
2
2
7
2
0
580
2,790
0
155.4
278
65
3,700
0
1,740
8,370
0
466.2
834
195
11,100
0
4,060
5,580
0
310.8
556
455
7,400
0
3
0
2
0
146
45,511.3
0
438
136533.9
0
292
256172.1
Administration cost
time time
Administration
equipments
Amount
Accumulate
Depreciation
Less value
Air condition
Loudspeaker
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)
25,440
2,094
776
25,740
66,340
8
3
8
3
8
7
2
7
2
7
3,180
698
97
8,580
8,292.5
9,540
2,094
291
25,740
24,877.5
22,260
1,396
679
17,160
58,047.5
540
180
540
360
5,040
1,592
10,000
3
8
8
2
7
7
1,680
199
1,250
5,040
597
3,750
3,360
1,393
8,750
0
524
0
12,160
0
8
0
8
0
7
0
7
0
65.5
0
1,520
0
196.5
0
4,560
0
458.5
0
10,640
0
0
150,246
0
0
0
0
0
0
25,742
0
0
77,226
0
0
124,504

Description
No.
1
2
Operating cost
Administration cost
Depreciation
45,511.3
25,742
71,253.3
Accumulate
Depreciation
136533.9
77,226
213,759.9
119
Year 4
Operation
equipments
Amount
224,000
Batch Freezer
4,520
Refrigerator
4,400
Cone maker
40
Soup Spoon
0
Cooking cap
0
Scissors
1,320
Electric stove
72
Table napkins
2,694.3
Pot
472
Bin
0
Jug
0
Dustpan
4,060
Sink
5,580
Strainer
0
Apron(factory)
310.8
Knife
556
Blender
455
Vegetable box
7,400
Kitchen
counters cabinet
0
Broom
292
Mop
Total (Baht)
256,172.1
Operating cost
time time
Accumulate
Depreciation
Less value
7
2
2
2
0
0
2
2
7
2
0
0
7
2
0
2
2
7
2
6
1
1
1
0
0
1
1
6
1
0
0
6
1
0
1
1
6
1
32,000
2,260
2,200
20
0
0
660
36
384.9
236
0
0
580
2,790
0
155.4
278
65
3,700
128,000
9,040
8,800
80
0
0
2,640
144
1,539.6
944
0
0
2,320
11,160
0
621.6
1,112
260
14,800
192,000
2,260
2,200
20
0
0
660
36
2,309.4
236
0
0
3,480
2,790
0
155.4
278
390
3,700
0
2
0
1
0
146
45,511.3
0
584
182,045.2
0
146
210,660.8
Administration cost
time time
Administration
equipments
Amount
Accumulate
Depreciation
Less value
Air condition
Loudspeaker
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
22,260
1,396
679
17,160
58,047.5
7
2
7
2
7
6
1
6
1
6
3,180
698
97
8,580
8,292.5
12,720
2,792
388
34,320
33,170
19,080
698
582
8,580
49,755
360
180
720
180
3,360
1,393
8,750
2
7
7
1
6
6
1,680
199
1,250
6,720
796
5,000
1,680
1,194
7,500
0
120
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)
458.5
0
10,640
7
0
7
6
0
6
65.5
0
1,520
262
6,080
393
0
9,120
0
0
124504
0
0
0
0
0
0
25,742
0
0
102,968
0
0
98,762

Description
No.
Depreciation
Operating cost
1
2
45,511.3
25,742
71,253.3
Administration cost
Accumulate
Depreciation
182,045.2
102,968
285,013.2
Year 5
Operation
equipments
Amount
192,000
Batch Freezer
2,260
Refrigerator
2,200
Cone maker
20
Soup Spoon
0
Cooking cap
0
Scissors
660
Electric stove
36
Table napkins
2,309.4
Pot
236
Bin
0
Jug
0
Dustpan
3,480
Sink
2,790
Strainer
0
Apron(factory)
155.4
Knife
278
Blender
390
Vegetable box
3,700
Kitchen
counters cabinet
0
Broom
146
Mop
Total (Baht)
210,660.8
Operating cost
time time
Accumulate
Depreciation
Less value
6
1
1
1
0
0
1
1
6
1
0
0
6
1
0
1
1
6
1
5
0
0
0
0
0
0
0
5
0
0
0
5
0
0
0
0
5
0
32,000
2,260
2,200
20
0
0
660
36
384.9
236
0
0
580
2,790
0
155.4
278
65
3,700
160,000
11,300
11,000
100
0
0
3,300
180
1,924.5
1,180
0
0
2,900
13,950
0
777
1,390
325
18,500
160,000
0
0
0
0
0
0
0
1,924.5
0
0
0
2,900
0
0
0
0
325
0
0
1
0
0
0
146
45,511.3
0
730
227,556.5
0
0
165,149.5
121
Administration cost
Less Depreciation
time
Administration
equipments
Amount
Life
time
Accumulate
Depreciation
Less value
Air condition
Loudspeaker
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)
19,080
698
582
8,580
49,755
6
1
6
1
6
5
0
5
0
5
3,180
698
97
8,580
8,292.5
15,900
3,490
485
42,900
41,462.5
15,900
0
485
0
41,462.5
180
180
900
1,680
1,194
7,500
1
6
6
0
5
5
1,680
199
1,250
8,400
995
6,250
0
995
6,250
0
393
0
9,120
0
6
0
6
0
5
0
5
0
65.5
0
1,520
0
327.5
0
7,600
0
327.5
0
7,600
0
0
98,762
0
0
0
0
0
0
25,742
0
0
128,710
0
0
73,020

Description
No.
1
2
Operating cost
Administration cost
Depreciation
45,511.3
25,742
71,253.3
Accumulate
Depreciation
227,556.5
128,710
356,266.5
122
3.2 Depreciation per months

Year 1
Operation
equipment
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen counters
cabinet
Broom
Mop
Total (Baht)
Amount
Operating Cost
May
Jun
Jan
Feb
Mar
Apr
320,000
11,300
11,000
100
81
96
3,300
180
3,849
1,180
480
78
5,800
13,950
285
777
1,390
650
18,500
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
36
730
393,762
3
12.17
3,853.37
3
12.17
3,853.37
3
12.17
3,853.37
3
12.17
3,853.37
3
12.17
3,853.37
Jul
Aug
Sep
Oct
Nov
Dec
Total
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33
32,000
2,260
2,200
20
81
48
660
36
384.9
236
240
39
580
2,790
285
155.4
278
65
3,700
3
12.17
3,853.37
3
12.17
3,853.37
3
12.17
3,853.37
3
12.17
3,853.37
3
12.17
3,853.37
3
12.17
3,853.37
3
12.17
3,853.37
36
146
46,094.3
123
Operation
equipment
Air condition
Loudspeaker
Telephone
Note book
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Cashier Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)
Amount
Administration Cost
May
Jun
Jan
Feb
Mar
Apr
31,800
3,490
970
42,900
82,925
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
900
8,400
1,990
12,500
1400
655
1200
15,200
280
340
204,950
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
Jul
Aug
Sep
Oct
Nov
Dec
Total
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
3,180
698
97
8,580
8,292.5
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
180
1,680
199
1,250
700
65.5
600
1,520
140
170
27,352
124
Year 2
Operation
equipment
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen counters
cabinet
Broom
Mop
Total (Baht)
Amount
Operating Cost
May
Jun
Jan
Feb
Mar
Apr
288,000
9,040
8,800
80
0
48
2,640
144
3,464.1
944
240
39
5,220
11,160
0
621.6
1,112
585
14,800
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
0
584
0
12.17
3819.87
0
12.17
3819.87
0
12.17
3819.87
0
12.17
3819.87
0
12.17
3819.87
347,521.7
Jul
Aug
Sep
Oct
Nov
Dec
Total
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33
32,000
2,260
2,200
20
0
48
660
36
384.9
236
240
39
580
2,790
0
155.4
278
65
3,700
0
12.17
3819.87
0
12.17
3819.87
0
12.17
3819.87
0
12.17
3819.87
0
12.17
3819.87
0
12.17
3819.87
0
12.17
3819.87
0
146
45838.3
125
Operation
equipment
Air condition
Loudspeaker
Telephone
Note book
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Cashier Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)
Amount
Administration Cost
May
Jun
Jan
Feb
Mar
Apr
31,800
3,490
970
42,900
82,925
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
900
8,400
1,990
12,500
1400
655
1200
15,200
280
340
177,598
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
Jul
Aug
Sep
Oct
Nov
Dec
Total
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
265
58.17
8.08
715
691.04
3,180
698
97
8,580
8,292.5
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34
180
1,680
199
1,250
700
65.5
600
1,520
140
170
27,352
126
Year 3
Operating Cost
Operation
equipment
Batch Freezer
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
256,000
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
32,000
Refrigerator
6,780
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
2,260
Cone maker
6,600
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
2,200
Soup Spoon
60
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
20
Cooking cap
Scissors
1,980
55
55
55
55
55
55
55
55
55
55
55
55
660
108
36
Pot
3,079.20
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
384.9
Bin
708
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
236
Jug
Dustpan
Sink
4,640
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
580
Strainer
8,370
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
2,790
466.2
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
155.4
Blender
834
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
278
Vegetable box
520
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
65
11,100
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
3,700
438
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
146
301,683.40
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
45,511.44
Electric stove
Table napkins
Apron(factory)
Knife
Kitchen
counters
cabinet
Broom
Mop
Total (Baht)
Amount
Total
127
Administration Cost
Operation
equipment
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
25,440
265
265
265
265
265
265
265
265
265
265
265
265
3,180
2,094
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
698
Telephone
776
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
97
Note book
25,740
715
715
715
715
715
715
715
715
715
715
715
715
8,580
Ice cream
display
freezer
Ice cream
dipper
66,340
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
8,292.50
540
15
15
15
15
15
15
15
15
15
15
15
15
180
Ice cream
tray
5,040
140
140
140
140
140
140
140
140
140
140
140
140
1,680
Vacuum
cleaner
1,592
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
199
10,000
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
1,250
Water glass
Washbasin
524
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
65.5
12,160
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
1,520
Staff
Cap(shop)
Apron(shop)
Total (Baht)
25,440
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
Air
condition
Loudspeaker
Set table and

chair
Staff T-shirt
Cashier
Machine
128
Year 4
Operation
equipment
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen
counters
cabinet
Broom
Mop
Total (Baht)
Amount
Operating Cost
May
Jun
Jan
Feb
Mar
Apr
224,000
4,520
4,400
40
0
0
1,320
72
2,694.30
472
0
0
4,060
5,580
0
310.8
556
455
7,400
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
0
292
256,172.10
0
12.17
3,792.62
0
12.17
3,792.62
0
12.17
3,792.62
0
12.17
3,792.62
0
12.17
3,792.62
Jul
Aug
Sep
Oct
Nov
Dec
Total
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33
32,000
2,260
2,200
20
0
0
660
36
384.9
236
0
0
580
2,790
0
155.4
278
65
3,700
0
12.17
3,792.62
0
12.17
3,792.62
0
12.17
3,792.62
0
12.17
3,792.62
0
12.17
3,792.62
0
12.17
3,792.62
0
12.17
3,792.62
0
146
45,511.44
129
Administration Cost
Operation
equipment
Air condition
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
22,260
265
265
265
265
265
265
265
265
265
265
265
265
3,180
1,396
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
698
Telephone
679
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
97
Note book
17,160
715
715
715
715
715
715
715
715
715
715
715
715
8,580
58,047.50
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
8,292.50
360
15
15
15
15
15
15
15
15
15
15
15
15
180
3,360
140
140
140
140
140
140
140
140
140
140
140
140
1,680
Vacuum
cleaner
Set table and
chair
Water glass
1,393
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
199
8,750
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
1,250
Washbasin
458.5
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
65.5
Staff T-shirt
Cashier
Machine
Staff
Cap(shop)
Apron(shop)
10,640
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
1,520
124504
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
Loudspeaker
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Total (Baht)
130
Year 5
Operation
equipment
Batch Freezer
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
192,000
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
2,666.67
32,000
Refrigerator
2,260
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
188.33
2,260
Cone maker
2,200
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
183.33
2,200
Soup Spoon
20
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
20
Cooking cap
Scissors
Electric stove
660
55
55
55
55
55
55
55
55
55
55
55
55
660
Table napkins
36
36
Pot
2,309.40
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
32.08
384.9
Bin
236
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
19.67
236
Jug
Dustpan
Sink
3,480
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
48.33
580
Strainer
2,790
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
232.5
2,790
155.4
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
12.95
155.4
Blender
278
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
23.17
278
Vegetable box
390
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
65
3,700
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
3,700
146
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
146
210,660.80
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
45,511.44
Apron(factory)
Knife
Kitchen counters
cabinet
Broom
Mop
Total (Baht)
Amount
Total
131
Administration Cost
Operation
equipment
Air condition
Amount
19,080
265
265
265
265
265
265
265
265
265
265
265
265
3,180
Loudspeaker
698
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
58.17
698
Telephone
582
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
97
Note book
8,580
715
715
715
715
715
715
715
715
715
715
715
715
8,580
Ice cream
display freezer
49,755
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
8,292.50
Ice cream
dipper
Ice cream tray
180
15
15
15
15
15
15
15
15
15
15
15
15
180
1,680
140
140
140
140
140
140
140
140
140
140
140
140
1,680
Vacuum cleaner
1,194
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
16.58
199
Set table and

chair
Water glass
7,500
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
1,250
393
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
65.5
9,120
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
126.67
1,520
98,762
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
132
Chapter 5
Operation Analysis
133
5.1 Raw material

Want to sell 480 scoop of ice cream
1 flavor 3 tray
1 tray 2 kg
So we need 6 kg of ice cream in each flavor
Use 1 kg fruit foe ice cream 1 Kg
use 6 Kg per day
price
pink tamarind
48 baht /kg
Durian
33 baht /kg
Cultivated banana
19 baht /kg
Mangos teen
20 baht /kg
Longan
25 baht/ kg
Gooseberries
20 baht /kg
Banana
30 baht/ kg
Use for 3 flavor ,800 g per 1 Kg of ice cream
Coconut milk
30. 75 baht/ kg
Use 100g
Bualoi ball
Use 100g
Young coconut
bath per day

288
198
114
120
150
120
180
442.8
88 baht /kg
8.8
16.5 baht/ kg
1.65
Use 50 g for scoop, sell 120 scoop

Sticky rice
120 baht /kg
720
wheat flour
16 baht /kg
16
Corn flour
14 baht kg
Egg
3 baht
12
180 kg for 1 kg 4 flavor(sherbet), 450kg for 1 kg 4 flavor (ice cream )
Sugar
23.5 baht /kg
Salt
Use 180 g per 1kg flour
Palm sugar.
355 .32
7 baht/ kg
34 baht /kg
19
134
Reference: http://www.talaadthai.com/price/default_new.php
http://www.taladsimummuang.com/dmma/Portals/default.aspx
135
5.1.1 Raw material cost

Year(1)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
136
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
150
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
324,000
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
137
Year(2)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
120
150
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
138
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
139
Year(3)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
120
150
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
140
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
141
Year(4)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
120
150
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
142
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
143
Year(5)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
120
150
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
144
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
145
5.2 Direct labor cost

Year (1)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
9,000
27,000
27,000
324,000
324,000
Bonus(2m
onths)/per
son
-
Total
bonus
-
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
Year (2)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
9,000
27,000
27,000
324,000
324,000
Bonus(2m
onths)/per
son
-
Total
bonus
-
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
33,000
146
324,000
Year (3)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
10,500
31,500
31,500
378,000
378,000
Bonus(2m
onths)/per
son
3,000
Total
bonus
9,000
9,000
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
378,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
378,000
9,000
9,000
9,000
387,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
Year (4)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
10,500
31,500
31,500
378,000
378,000
Bonus(2m
onths)/per
son
3,000
Total
bonus
9,000
9,000
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
378,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
378,000
9,000
9,000
9,000
387,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
147
Year (5)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
12,000
36,000
36,000
432,000
432,000
Bonus(2m
onths)/per
son
4,000
Total
bonus
12,000
12,000
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
432,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
432,000
12,000
12,000
12,000
444,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
5.3 spare part

Operating Equipment
Pump hand soap
Source: http://www.lionshoponline.com/products.php?brand_id=9&Id=33
Brand: kirei kirei
Model: Pump hand soap
Information: Personal care hand soap 450 mg
Made in: Japan
148
Price: 107 Baht

Plastic glove
Source: http://www.pantipmarket.com/mall/homebiz/?node=products&id=31863
Brand: SNM
Model: No model
Information: One pack includes 500 pair of plastic glove
Made in: Thailand
Price: 300 Baht
Dishwashing liquid
Source:http://www.officemate.co.th/Product/0300840/ -550--
Brand: Sun light
Code: 0300840
Information: Use for wash plate
Made in: Thailand
Price: 30 Baht
149
Scott bite
Source: http://www.amornpanich.com/store/product/view/ -21661879-th.html

Brand: Foli
Code: 301117
Information: Scott bite use for clean
Made in: Thailand
Price: 75 Baht
Spare part expenses
Year (1)
No.
Product depreciation
Unit
Price
Total price
Dishwashing liquid
60
30
1,800
Scott bite
60
6.25
375
Pump hand soap
12
107
1,284
Plastic glove
2,160
0.6
1,296
Total stationary expense
4,755
Year (2)
No.
Unit
Price
Total price
Dishwashing liquid
65
30
1,950
Scott bite
62
6.25
387.50
Pump hand soap
15
107
1,605
Plastic glove
2,160
0.6
1,296
5,238
150
Year (3)
No.
Unit
Price
Total price
Dishwashing liquid
72
30
2,160
Scott bite
68
6.25
425
Pump hand soap
18
107
1,926
Plastic glove
2,160
0.6
1,296
5,807
Year (4)
No.
Unit
Price
Total price
Dishwashing liquid
70
30
2,100
Scott bite
65
6.25
406.25
Pump hand soap
14
107
1,498
Plastic glove
2,160
0.6
1,296
5,300.25
Year (5)
No.
1
Dishwashing liquid
Unit
68
Price
30
Total price
2,040
2
3
4
Scott bite
Pump hand soap
Plastic glove
64
15
2,160
6.25
107
0.6
400
1,605
1,296
5,341
151
5.4 Electricity expense

Electricity expense/ month
22 meters pressure in the normal rate
Estimate use for electricity 2,620 unit x 7 = 18,340 baht
Add (+) Service expense
Total Electricity expense/ month
= 88.15 baht
=18,428.15 baht
Year 1
Electricity
Estimate per month (Baht) if % of production = 1
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.12
26,409.60
Winter
Summer
Rainy
Total
% of production
0.32
0.48
0.20
1
Seasonal
8,451
12,677
5,282
26,410
monthly
2,113
3,169
1,321
Year 2
Electricity
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.23
50,618.40
Winter
Summer
Rainy
Total
% of production
0.32
0.48
0.20
1
Seasonal
16,197
24,297
10,124
50,618
monthly
4,049
6,074
2,531
152
Year 3
Electricity
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.33
72,626.4
Winter
Summer
Rainy
Total
% of production
0.32
0.48
0.20
1
Seasonal
23,240
34,861
14,525
72,626
monthly
5,810
8,715
3,631
Year 4
Electricity
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.41
90,232.8
Winter
Summer
Rainy
Total
% of production
0.32
0.48
0.20
1
Seasonal
28,875
43,312
18,046
90,233
monthly
7,219
10,828
4,512
153
Year 5
Electricity
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.52
114,441.6
% of production
0.32
0.48
0.20
1
Winter
Summer
Rainy
Total
Seasonal
36,622
54,932
22,888
114,442
monthly
9,155
13,733
5,722
5.5 Water authority expense*

1,000 liter = 1 cubic meters
Forecast use
1.5 cu.m 30
45 20
=
=
45 cu.m
900 Baht
Year 1
Estimate per month(Baht)if % of
production=1
year (Baht)
10,800
% of production
year(Baht)
0.12
1,296
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
900
seasonal
414.72
622.08
259.2
1,296
monthly
103.68
155.52
64.8
154
Year 2
production=1
year (Baht)
10,800
% of production
year(Baht)
0.23
2,484
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
900
seasonal
794.88
1,192.32
496.8
2,484
monthly
198.72
298.08
124.2
*http://www.pwa.co.th/service/tariff_rate.html
Year 3
production=1
year (Baht)
10,800
% of production
year(Baht)
0.33
3,564
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
900
seasonal
1,140.48
1,710.72
712.8
3,564
monthly
285.12
427.68
178.2
Year 4
production=1
year (Baht)
900
10,800
% of production
year(Baht)
0.41
4,428
155
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
seasonal
1,416.96
2,125.44
885.6
4,428
monthly
354.24
531.36
221.4
Year 5
production=1
year (Baht)
10,800
% of production
year(Baht)
0.52
5,616
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
900
seasonal
1,797.12
2,695.68
1,123.2
5,616
monthly
449.28
673.92
280.8
156
Chapter 6
Administration
analysis
157
6.1 Organization Management

Milady ice cream will operate by our partners. At start there will be have 7 employees,
3 employees are working at behind the store(including make an ice cream, check stocks,
washing equipments etc.) and 4 employees are working at front the store (including sell ice
cream, cashier, cleaning the store etc.) This will be increased as the market shows demand for
more assistance.
More over, our partners have to vote that 1 of employee will be manager any in store
and report our partners every week.
As the company grows new employees will be trained and supervised by original
employees who have been promoted to a leadership position. It is our belief that employees
who are dedicated to the success of Milady should be rewarded. They will be leaders in our
future store developments.
The total name of partnerships that to invest in Milady ice cream shop as follows:
1. Kittiporn Worametrachanon
2. Natchalai Pinutai
3. Nutnaree Jirasawetwimon
4. Ramida Inthasaen
5. Anchittha Nanan
6. Areerat Chairin
7. Nang Hom Noon
8. Nang Woe Hom
We have been voted and Referendum to appoint Miss Ramida inthasean to be
managing director of Milady shop. She has good characteristic of leadership and she able to
control everything perfectly. She is well aware of her roles and responsibilities and know
how to manage the store. She is representative of partnership that have respond to sign
agreement when do business with other and then she gets the authority to examine every
document that relate to operations in the company.
158
6.2 Organization Chart

Milady ice cream shop is not big shop because our shop just produced an ice cream and
then sell it. So, our shop do not have many departments and we divided into 3 parts.
Owner
Managing Director
Sale & General

Department
Production Department
1. Managing Director
Task
-Representative of partnership that have respond to sign agreement when do business with
other company.
-Examine every document that relate to operations in the company.
-Manages the company shall be in plan and budget that prepared by Budget & Business
planning Department.
-Prepare a business plan
Characteristic
-Have good leadership and good relationship.
-Have good analytical skill and problem solving skill.
-Have ability to make well decision.
-Have high responsibility.
-Excellent written and verbal communication skills.
- Good English communication.
-Planning about all of business such as planning to buy machine and equipment, to promote
for sale, to hire employee and etc.
-Manage and control budget of organization
159
2: Sale & General Department

Task
-Managing customer relations
-Serve ice cream and rolled wafer to customer
-Cashier
-Cleaning the shop
Characteristic
-Male or Female, Age 22 up
Good English communication.
-Have high honest, discreet, and ethical
-Have high responsibility, creative and punctual
-Have good analytical skill and problem solving skill
-Have good relationship
-Able to do many work in the same time
3: Production Department
Task
-Prepare the raw materials
-Produce ice cream and wafer
Characteristic
-Male or Female, Age 22 up
-Have high skill and experience about producing ice cream
-Have good relationship and high responsibility
-Have elementary or interested about cooking
160
6.3 Administration cost

1. Rental Fees
The building that we will rent have two rooms, about size of one room is 4x4 meter
and two rooms is 8x8 meter. We have make contract agreement to rent the building for by
year, then we prepayment rental fees at the beginning of year for year with total cost of
rental fees is 60,000 Baht per month and 720,000 Baht per year.
(This information came from asking the real seller in Asiatique.)
2. Employee salary
Wage rate for our organization
Manager
1 person
Sale & Cashier
3 person (9,000 / month) - (3x9,000) = 27,000/ month
Total employee expenses
= 15,000 / month
= 42,000/ month
3. Stationary expense
Administration Equipments
Floor cleanser
Source: http://www.officemate.co.th/Product/0300200/ --5-2---

Brand: Mr. Muscle
Model: 0300200
Information: Floor cleaning 5.2 L Blue kiwi super active
Made in: Thailand
Price: 245 Baht
161
Glass cleaner
Source: http://www.officemate.co.th/Product/-330- -?Paths=267

Brand: Stella
Model: 0300290
Information: 330 cc glass cleaner, Jacksonville, Stella.
Made in: Thailand
Price: 35 Baht
Ice cream cup
Source: http://www.clubsweety.com/machines_detail.php?id=23&top_id=6
Brand: Club Sweetie
Model: No model
Information:
Ice-cream cup
Have green, orange and pink color
High 5cm, width 7cm from circle
Made in: Thailand
Price: 2.5 Baht
162
Garbage bag
Source:http://www.suwannaphumcleaning.com/index.php?lay=show&ac=cat_show_pro
_detail&cid=20896&pid=84431
Brand: SPC
Model: Garbage bag
Information: Use for put garbage, size 24x28, 25 kg per pack, 650 pieces
Made in: Thailand
Price: 52 Baht
Pump hand soap
Source: http://www.lionshoponline.com/products.php?brand_id=9&Id=33
Brand: kirei kirei
Model: Pump soap
Information: Personal care hand soap 450 mg
Made in: Japan
Price: 107 Baht
163
Ice cream spoon
Source: http://www.missicecream.com/product-th-750481-3803545-SPP25+ +
25++Pink+Spoon.html#
Brand: No brand
Model: SPP25 long pink spoon for ice cream
Information:
Among: 25 pieces
Color full
Use for scoop ice-cream
Made in: Thailand
Price: 10 Baht
Tissue box
Source: http://www.thaitechno.net/t1/productdetails.php?id=70094&uid=40101
Brand: naraprura
Model: No model
Information: Tissue box. Chewy texture, thick paper 2 is 18 x 20 cm, 220 pages.
Made in: Thailand
Price: 30Baht
164
Ink Ribbon
Source: http://www.calculatorthailand.com/productinfo.php?id=278
Brand: Casio
Model: BR-02
Information: Calculator Ribbons / Ink Ribbon for Casio to calculate
Made in: Japan
Price: 150 baht
Thermal sheet
Source:http://www.officemate.co.th/Product/5060540/-Thermal-57--x30--(-5-)
Brand: Diamond
Model: Thermal sheet
Information: This product is paper cashier, 57mmx30m, 5 pieces per pack
Made in: Thailand
Price: 227 Baht
165
Stationary expense
No
Description
1.
2.
3.
4.
5.
6.
7.
8.
9.
Ice cream cup

Ice cream spoon
Tissue box
Garbage bag
Pump hand soap
Floor cleanser
Glass cleanser
Ink Ribbon
Thermal sheet
Total
Unit
price
10,500pieces
10,500pieces
60
150
1
button
1
1
1pack
Total
2.50
2.50
30
0.08
107
122.5
35
150
227
26,250
26,250
1800
12
107
122.5
35
150
227
54,953.5
3. Electricity expense / month

22 meters pressure in the normal rate
Estimate use of electricity 1,850 unit x 7 = 12,950 baht
Add. (+) Service expense
= 64.74 baht
Total Electricity expense / month
= 13,014.74 baht
4. Water expense / Month
1000 liter = 1 Cubic meters
Forecast use 10 cu.m/month
10 cu.m * 17 = 170 baht
Total = 170 baht
Add. (+) General Service = 30 baht
Add. (+) VAT 7% = 24.2857baht
Total water expense/month = 224.2857 baht
( Source: http://www.pwa.co.th/service/tariff_rate.html )
166
English version
The water expenses table
The use of
water(m/month)
Unit
1. Habitation
Price
per unit
Minimum
Price
Total price
Minimum rate 50 baht/month (4 m)
2. Government service & small

business
Price
Price
Total
per
price
unit
Minimum rate 150 baht/month (9
m)
3. State Enterprises/Industry/Big
business
Price
Price
Total
per
price
unit
Minimum rate 300 baht/month
(15 m)
10
0-10
11-20
21-30
31-50
51-80
81-100
101-300
301-1,000
1,001-2,000
2,100-3,000
>3,000
5.
10
10
20
30
20
200
700
1,000
1,000
TOT internet and telephone expense/month

Internet expense (256/128) kbps
= 1,900 baht
Add. (+) VAT 7%
= 133 baht
Total internet expense/month
= 2,033 baht
Telephone expense (790 package)
= 790 baht
Add. (+) VAT 7%
= 55.3 baht
Total telephone expense/month
= 845.3 baht
Total internet and telephone expense/month = 2,878.3 baht

Total internet and telephone expense/month = 2,878.3 baht
167
( Source: http://www.ksc.net/TH/Products-Broadband-Upcountry-SMEs.html)
168
Package
TOT net call

(Baht/month)
Net service
Domestic
Cheap & Clear call 90
90
190
Telephone
destination
(Bath/month)
1.5
Customer
International
Mobile phone
destination
(Baht/month)
1.50
Minimum 0.90* baht
Home
1.50
Home
1.25
Home/SMEs
1.25
SMEs
1
490
Cheap & Clear call7 90
790
0.50
(Source:http://www.tot.co.th/index.php?option=com_linkcontent&Itemid=88&categoryid=42&t
ask=detail&detail_id=1538&lang=th)
169
Administration Cost Year 1

Year 1
No.
Description
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Rental
Fees
Employee
salary
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
Stationary
expense
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
659,442
Electricity
expense
13,014.74
13,507.50
13,882.40
13,749.30
13,532.40
13,029.50
13,505
12,456.40
12,958.50
12,986.70
13,556.40
12,564.70
12,543.40
158,272
Water
expense
224.2857
287.45
243.5
253.7
296.34
258.6
189.45
204.6
203.45
205.7
228
235.6
221.5
2,828
Internet
and
Telephone
expense
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
34,540
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
173,411
173,967
174,298
174,175
174,001
173,460
173,867
172,833
173,334
173,365
173,957
172,972
172,937
2,083,506
Total
170

Year 2
No.
Description
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Rental
Fees
Employee
salary
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
Stationary
expense
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
659,442
Electricity
expense
13,014.74
13,429.20
12,394.54
13,434.50
12,403.45
12,433.34
13,530.21
12,948.50
13,023.30
12,945.40
12,932.50
12,383.40
13,949.40
155,808
Water
expense
224.2857
194.45
183.423
230.59
227.5
204.5
132.5
223.5
239
222.1
196.657
234.89
213.67
2,503
Internet
and
Telephone
expense
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
34,540
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
173,411
173,796
172,750
173,837
172,803
172,810
173,835
173,344
173,434
173,340
173,301
172,790
174,335
2,080,376
Total
171

Year 3
No.
Description
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Rental
Fees
Employee
salary
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
Stationary
expense
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
659,442
Electricity
expense
13,014.74
13,534.45
13,856.50
13,450.45
13,435.40
13,502.60
12,520.50
12,539.50
12,505.70
12,059.30
13,349
13,532.35
12,395.40
156,681
Water
expense
224.2857
223.45
230.44
243.11
230.45
240.55
233.2
232.5
242.4
200.4
184.4
201.11
222.5
2,685
Internet
and
Telephone
expense
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
34,540
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
173,411
173,930
174,259
173,866
173,838
173,915
172,926
172,944
172,920
172,432
173,706
173,906
172,790
2,081,431
Total
172

Year 4
No.
Description
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Rental
Fees
Employee
salary
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
Stationary
expense
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
659,442
Electricity
expense
13,014.74
13,430.45
13,340.55
14,586.30
12,585.40
14,593.45
13,493.40
13,538.40
12,465.30
13,483.45
13,453.30
12,483.21
13,472
160,925
Water
expense
224.2857
233.5
243.5
245.4
243.5
221.6
186.3
193.43
212.5
240.4
122.5
230.5
213.6
2,587
Internet
and
Telephone
expense
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
34,540
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
173,411
173,836
173,756
175,004
173,001
174,987
173,852
173,904
172,850
173,896
173,748
172,886
173,858
2,085,578
Total
173

Year 5
No.
Description
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Rental
Fees
Employee
salary
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
Stationary
expense
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
54,953.50
659,442
Electricity
expense
13,014.74
13,039.50
13,493.43
12,594.30
12,823.40
12,344.40
13,483.40
12,039.43
12,432.44
12,493.54
12,492.45
12,394.34
12,482.23
152,113
Water
expense
224.2857
233.432
232.45
221.54
232.45
221.45
201.43
213.54
203.54
204.21
224.3
203.3
213.4
2,605
Internet
and
Telephone
expense
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
34,540
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
173,411
173,445
173,898
172,988
173,228
172,738
173,857
172,425
172,808
172,870
172,889
172,770
172,868
2,076,783
Total
174
Chapter 7
Financing the project
175
7.1
Milady Ice cream Shop

Income Statement
For the ended December Year 2013

Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
580560
588820
592360
601800
601800
587640
586460
602980
640740
687940
6071100
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
Stationary expense
396.25
396.25
396.25
396.25
396.25
396.25
396.25
396.25
396.25
396.25
396.25
396.25
4,755
Electricity expense
2,113
2,113
3,169
3,169
3,169
3,169
1,321
1,321
1,321
1,321
2,113
2,113
26,410
104
104
156
156
156
156
65
65
65
65
104
104
1,296
2612.93
2612.93
3720.77
3720.77
3720.77
3720.77
1782.05
1782.05
1782.05
1782.05
2612.93
2612.93
32461
530,136
530,136
781,505
781,505
781,505
781,505
341,609
341,609
341,609
341,609
530,136
530,136
6,612,992
-530,136
-530,136
-200,945
-192,685
-189,145
-179,705
260,191
246,031
244,851
261,371
110,604
157,804
-541,892
Less : Cost of goods sold

Materials
Labor
Overhead
Water authority expense

Total Overhead
Total Cost of goods sold
Gross income
Expenses
Marketing Expense
Administration Expense
23,100
173,967
23,100
174,298
174,175
174,001
173,460
173,867
172,833
173,334
173,365
173,957
172,972
172,937
2,083,506
Depreciation
Operating Cost
Administration Cost
Total expense
Income (Loss) before tax
Income Taxes (30%)
Net income (loss)
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
46,094.3
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
27,352
203,199.71
180,430.71
180,307.71
180,133.71
179,592.71
179,999.71
178,965.71
179,466.71
179,497.71
180,089.71
179,104.71
179,069.71
2,180,052.30
-733,336
-710,567
-381,252
-372,818
-368,737
-359,704
81,225
66,564
65,353
81,281
-68,501
-21,266
-2,721,944
220000.692
213169.992
114375.744
111845.544
110621.244
107911.344
24367.572
19969.272
19605.972
24384.372
20550.192
6379.692
993181.632
-953,336
-923,737
-495,628
-484,664
-479,359
-467,616
56,858
46,595
45,747
56,897
-89,051
-27,645
-3,715,126
176

Income Statement

Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
731600
778800
856680
860220
869660
880280
890900
909780
902700
903880
921580
945180
10451260
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
436.5
436.5
436.5
436.5
436.5
436.5
436.5
436.5
436.5
436.5
436.5
436.5
5,238

Materials
Labor
Overhead
Stationary expense
Electricity expense
4,049
4,049
6,074
6,074
6,074
6,074
2,531
2,531
2,531
2,531
4,049
4,049
50,618
198.72
198.72
298.08
298.08
298.08
298.08
124.2
124.2
124.2
124.2
198.72
198.72
2,484
4684.22
4684.22
6808.58
6808.58
6808.58
6808.58
3091.7
3091.7
3091.7
3091.7
4684.22
4684.22
58340
532,207
532,207
784,593
784,593
784,593
784,593
342,919
342,919
342,919
342,919
532,207
538,207
6,638,871
Gross income
199,393
246,593
72,087
75,627
85,067
95,687
547,981
566,861
559,781
560,961
389,373
406,973
3,812,389

Total Overhead
Expenses
Marketing Expense
22,100
22,100
173,796
172,750
173,837
172,803
172,810
173,835
173,344
173,434
173,340
173,301
172,790
174,335
2,080,376
Operating Cost
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
45838.3
Administration Cost
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
27,352
201,995
178,849
179,936
178,902
178,909
179,934
179,443
179,533
179,439
179,400
178,889
180,434
2,175,666
-2,602
67,744
-107,849
-103,275
-93,842
-84,247
368,538
387,328
380,342
381,561
210,484
226,539
1,636,723
780.729
20323.071
32354.637
30982.437
28152.537
25274.037
110561.427
116198.427
114102.627
114468.327
63145.071
67961.571
491016.81
-3,383
47,420
-140,203
-134,257
-121,994
-109,521
257,977
271,130
266,239
267,093
147,338
158,577
1,145,706
Depreciation
Total expense
Income Taxes (30%)
Net income (loss)
177

Income Statement

Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
962880
969960
984120
998280
1017160
1043120
1052560
1039580
1025420
1045480
1078520
1125720
12342800
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000

Materials
Labor
Overhead
Stationary expense
Electricity expense
Total Overhead
5,807
5,810
5,810
8,715
8,715
8,715
8,715
3,631
3,631
3,631
3,631
5,810
5,810
72,626
285.12
285.12
427.68
427.68
427.68
427.68
178.2
178.2
178.2
178.2
285.12
285.12
3,564
6095.12
6095.12
9142.68
9142.68
9142.68
9142.68
3809.2
3809.2
3809.2
3809.2
6095.12
6095.12
81997
538,118
538,118
791,427
791,427
791,427
791,427
348,136
348,136
348,136
348,136
538,118
547,118
6,725,528
Gross income
424,762
431,842
192,693
206,853
225,733
251,693
704,424
691,444
677,284
697,344
540,402
578,602
5,617,272
173,930
174,259
173,866
173,838
173,915
172,926
172,944
172,920
172,432
173,706
173,906
172,790
2,081,431
Operating Cost
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
45,511.44
Administration Cost
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
182,468
180,197
179,804
179,776
179,853
178,864
178,882
178,858
178,370
179,644
179,844
178,728
2,152,684
Expenses
Marketing Expense
2,600
Depreciation
Total expense
Income Taxes (30%)
Net income (loss)
242,294
251,645
12,890
27,078
45,881
72,830
525,542
512,586
498,914
517,700
360,558
399,874
3,464,588
72688.227
75493.527
3866.859
8123.259
13764.159
21848.859
157662.603
153775.803
149674.203
155310.003
108167.427
119962.227
1039376.256
169,606
176,152
9,023
18,954
32,116
50,981
367,879
358,810
349,240
362,390
252,391
279,912
2,425,211
178

Income Statement

Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
1148140
1112740
1122180
1185900
1198880
1162300
1104480
1091500
1071440
1118640
1157580
1209500
13683280
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000

Materials
Labor
Overhead
Stationary expense
Electricity expense
5,300.25
7,219
7,219
10,828
10,828
10,828
10,828
4,512
4,512
4,512
4,512
7,219
7,219
90,233
354.24
354.24
531.36
531.36
531.36
531.36
221.4
221.4
221.4
221.4
354.24
354.24
4,428
7573.24
7573.24
11359.36
11359.36
11359.36
11359.36
4733.4
4733.4
4733.4
4733.4
7573.24
7573.24
99961.25
539,596
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
548,596
6,743,492
Gross income
608,544
573,144
328,537
392,257
405,237
368,657
755,420
742,440
722,380
769,580
617,984
660,904
6,939,788

Total Overhead
Expenses
Marketing Expense
2,600
2,600
173,836
173,756
175,004
173,001
174,987
173,852
173,904
172,850
173,896
173,748
172,886
173,858
2,085,578
Operating Cost
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
45,511.44
Administration Cost
Depreciation
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
Total expense
182,374
179,694
180,942
178,939
180,925
179,790
179,842
178,788
179,834
179,686
178,824
179,796
2,159,431
426,170
393,450
147,595
213,318
224,312
188,867
575,578
563,652
542,546
589,894
439,160
481,108
4,780,356
127850.991
118034.991
44278.455
63995.355
67293.555
56660.055
172673.343
169095.543
162763.743
176968.143
131747.991
144332.391
1434106.881
298,319
275,415
103,316
149,322
157,018
132,207
402,904
394,556
379,782
412,926
307,412
336,776
3,346,249
Income Taxes (30%)

Net income (loss)
179

Income Statement

Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
1217760
1198880
1157580
1228380
1230740
1150500
1125720
1108020
1098580
1089140
1162300
1241360
14008960
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000

Materials
Labor
Overhead
Stationary expense
Electricity expense
5,341
9,155
9,155
13,733
13,733
13,733
13,733
5,722
5,722
5,722
5,722
9,155
9,155
114,442
449.28
449.28
673.92
673.92
673.92
673.92
280.8
280.8
280.8
280.8
449.28
449.28
5,616
9604.28
9604.28
14406.92
14406.92
14406.92
14406.92
6002.8
6002.8
6002.8
6002.8
9604.28
9604.28
125399
546,127
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,825,930
Gross income
671,633
652,753
356,389
427,189
429,549
349,309
770,890
753,190
743,750
734,310
616,173
683,233
7,183,030
173,445
173,898
172,988
173,228
172,738
173,857
172,425
172,808
172,870
172,889
172,770
172,868
2,076,783
Operating Cost
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
45,511.44
Administration Cost

Total Overhead
Expenses
Marketing Expense
2,600
Depreciation
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
Total expense
181,983
179,836
178,926
179,166
178,676
179,795
178,363
178,746
178,808
178,827
178,708
178,806
2,148,036
489,650
472,917
177,463
248,023
250,873
169,514
592,527
574,444
564,942
555,483
437,465
504,427
5,034,994
146894.979
141875.079
53238.987
74406.987
75261.987
50854.287
177758.223
172333.323
169482.723
166645.023
131239.479
151328.079
1510498.056
342,755
331,042
124,224
173,616
175,611
118,660
414,769
402,111
395,460
388,838
306,225
353,099
3,524,495
Income Taxes (30%)

Net income (loss)
180
7.2
Milady Ice cream

Balance Sheet
For the year ended December 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Asset
Current Asset
Cash
Total Current Asset
79,192
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
79,192
659,752
668,012
671,552
680,992
680,992
666,832
665,652
682,172
719,932
767,132
79,192
79,192
659,752
668,012
671,552
680,992
680,992
666,832
665,652
682,172
719,932
767,132
79,192
79,192
659,752
668,012
671,552
680,992
680,992
666,832
665,652
682,172
719,932
767,132
79,192
79,192
659,752
668,012
671,552
680,992
680,992
666,832
665,652
682,172
719,932
767,132
Fixed Asset
Operation and Admin
Fixed Asset
Total Fixed Asset
Total Asset
Liability and Equity
Liability
Long term note payable
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
Total liability and equity
181
Milady Ice cream

Balance Sheet
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Asset
Current Asset
Cash
731,600
778,800
856,680
860,220
869,660
880,280
890,900
909,780
902,700
903,880
921,580
945,180
Total Current Asset
731,600
778,800
856,680
860,220
869,660
880,280
890,900
909,780
902,700
903,880
921,580
945,180
Operation and Admin Fixed Asset
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
Total Fixed Asset
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
152,383
883,983
931,183
1,009,063
1,012,603
1,022,043
1,032,663
1,043,283
1,062,163
1,055,083
1,056,263
1,073,963
1,097,563
883,983
931,183
1,009,063
1,012,603
1,022,043
1,032,663
1,043,283
1,062,163
1,055,083
1,056,263
1,073,963
1,097,563
883,983
931,183
1,009,063
1,012,603
1,022,043
1,032,663
1,043,283
1,062,163
1,055,083
1,056,263
1,073,963
1,097,563
883,983
931,183
1,009,063
1,012,603
1,022,043
1,032,663
1,043,283
1,062,163
1,055,083
1,056,263
1,073,963
1,097,563
Fixed Asset
Total Asset
Liability
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
182
Milady Ice cream

Balance Sheet
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Asset
Current Asset
Cash
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
Total Current Asset

Fixed Asset
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
Total Fixed Asset

Total Asset
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
223,636
1,186,516
1,193,596
1,207,756
1,221,916
1,240,796
1,266,756
1,276,196
1,263,216
1,249,056
1,269,116
1,302,156
1,349,356
1,186,516
1,193,596
1,207,756
1,221,916
1,240,796
1,266,756
1,276,196
1,263,216
1,249,056
1,269,116
1,302,156
1,349,356

Liability
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
1,186,516
1,193,596
1,207,756
1,221,916
1,240,796
1,266,756
1,276,196
1,263,216
1,249,056
1,269,116
1,302,156
1,349,356
1,186,516
1,193,596
1,207,756
1,221,916
1,240,796
1,266,756
1,276,196
1,263,216
1,249,056
1,269,116
1,302,156
1,349,356
183
Milady Ice cream

Balance Sheet
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Asset
Current Asset
Cash
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
Total Current Asset
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
Total Fixed Asset
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
1,443,029
1,407,629
1,417,069
1,480,789
1,493,769
1,457,189
1,399,369
1,386,389
1,366,329
1,413,529
1,452,469
1,504,389
1,443,029
1,407,629
1,417,069
1,480,789
1,493,769
1,457,189
1,399,369
1,386,389
1,366,329
1,413,529
1,452,469
1,504,389
Fixed Asset
Total Asset
Liability
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
1,443,029
1,407,629
1,417,069
1,480,789
1,493,769
1,457,189
1,399,369
1,386,389
1,366,329
1,413,529
1,452,469
1,504,389
1,443,029
1,407,629
1,417,069
1,480,789
1,493,769
1,457,189
1,399,369
1,386,389
1,366,329
1,413,529
1,452,469
1,504,389
184
Milady Ice cream

Balance Sheet
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Asset
Current Asset
Cash
Total Current Asset
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
Fixed Asset
Total Fixed Asset
Total Asset
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
366,142
1,583,902
1,565,022
1,523,722
1,594,522
1,596,882
1,516,642
1,491,862
1,474,162
1,464,722
1,455,282
1,528,442
1,607,502
1,583,902
1,565,022
1,523,722
1,594,522
1,596,882
1,516,642
1,491,862
1,474,162
1,464,722
1,455,282
1,528,442
1,607,502
1,583,902
1,565,022
1,523,722
1,594,522
1,596,882
1,516,642
1,491,862
1,474,162
1,464,722
1,455,282
1,528,442
1,607,502
1,583,902
1,565,022
1,523,722
1,594,522
1,596,882
1,516,642
1,491,862
1,474,162
1,464,722
1,455,282
1,528,442
1,607,502

Liability
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
185
7.3
Milady ice-cream
Statement of Cash flow
For the ender year December 2013
JAN
FEB
Cash paid for :

Cost of goods sold
Marketing Expense
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
-1,337,648
-2,048,215
-2,469,467
-2,842,285
-3,211,022
-3,570,726
-3,489,501
-3,422,937
-3,357,584
-3,276,303
-3,344,804
580560
588820
592360
601800
601800
587640
586460
602980
640740
687940
6071100
530,136
23,100
530,136
781,505
781,505
781,505
781,505
341,609
341,609
341,609
341,609
530,136
530,136
6,612,992
23,100
173,967
174,298
174,175
174,001
173,460
173,867
172,833
173,334
173,365
173,957
172,972
172,937
2,083,506
Cash at Beginning of month

Production & Operation activities
Cash received from:
sale
MAR
Depreciation
Operating Cost
Administration Cost
Total expense
Net Cash Flow from
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
3,853.37
46,094.3
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
27,352
203,199.71
180,430.71
180,307.71
180,133.71
179,592.71
179,999.71
178,965.71
179,466.71
179,497.71
180,089.71
179,104.71
179,069.71
2,180,052.3
-733,336
-710,567
-381,252
-372,818
-368,737
-359,704
81,225
66,564
65,353
81,281
-68,501
-21,266
-2,721,944
604,312
604,312
604,312
-1,337,648
-2,048,215
-2,429,467
-2,842,285
-3,211,022
-3,570,726
-3,489,501
-3,422,937
-3,357,584
-3,276,303
-3,344,804
-3,366,070
Production & Operations

Investing activities
Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
Net Cash Flow from Investing
activities
Financing activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
Net Cash Flow from Financing
activities
Cash at Ending of month
186
Milady ice-cream
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
-3,366,070
-3,369,074
-3,301,732
-3,409,983
-3,513,660
-3,607,904
-3,692,553
-3,324,417
-2,937,491
-2,557,551
-2,176,392
-1,966,310
731600
778800
856680
860220
869660
880280
890900
909780
902700
903880
921580
945180
10451260
532,207
22,100
532,207
784,593
784,593
784,593
784,593
342,919
342,919
342,919
342,919
532,207
538,207
6,638,871
22,100
173,796
172,750
173,837
172,803
172,810
173,835
173,344
173,434
173,340
173,301
172,790
174,335
2,080,376
Operating Cost
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
3819.87
45838.3
Administration Cost
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
27,352
201,995
178,849
179,936
178,902
178,909
179,934
179,443
179,533
179,439
179,400
178,889
180,434
2,175,666
-2,602
67,744
-107,849
-103,275
-93,842
-84,247
368,538
387,328
380,342
381,561
210,484
226,539
1,636,723
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
4824
-4824
-3,369,074
-3,301,732
-3,409,983
-3,513,660
-3,607,904
-3,692,553
-3,324,417
-2,937,491
-2,557,551
-2,176,392
-1,966,310
-1,740,173

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
Depreciation
Total expense
Net Cash Flow from
Investing activities
Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
activities
187
Milady ice-cream
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
-1,740,173
-1,500,915
-1,252,306
-1,242,452
-1,218,410
-1,175,565
-1,105,771
-583,265
-73,715
422,163
936,827
1,294,349
962880
969960
984120
998280
1017160
1043120
1052560
1039580
1025420
1045480
1078520
1125720
12342800
538,118
2,600
538,118
791,427
791,427
791,427
791,427
348,136
348,136
348,136
348,136
538,118
547,118
6,725,528
173,930
174,259
173,866
173,838
173,915
172,926
172,944
172,920
172,432
173,706
173,906
172,790
2,081,431
Operating Cost
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
45,511.44
Administration Cost
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
Total expense
182,468
180,197
179,804
179,776
179,853
178,864
178,882
178,858
178,370
179,644
179,844
178,728
2,152,684
Net Cash Flow from
242,294
251,645
12,890
27,078
45,881
72,830
525,542
512,586
498,914
517,700
360,558
399,874
3,464,588
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
36,432
-36,432
-1,500,915
-1,252,306
-1,242,452
-1,218,410
-1,175,565
-1,105,771
-583,265
-73,715
422,163
936,827
1,294,349
1,691,187

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
Depreciation

Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
activities
188
Milady ice-cream
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,691,187
2,116,955
2,510,003
2,657,196
2,870,112
3,094,002
3,282,467
3,857,643
4,420,893
4,963,037
5,552,529
5,991,287
1148140
1112740
1122180
1185900
1198880
1162300
1104480
1091500
1071440
1118640
1157580
1209500
13683280
539,596
2,600
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
548,596
6,743,492
2,600
173,836
173,756
175,004
173,001
174,987
173,852
173,904
172,850
173,896
173,748
172,886
173,858
2,085,578
Operating Cost
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
45,511.44
Administration Cost

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
Depreciation
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
Total expense
182,374
179,694
180,942
178,939
180,925
179,790
179,842
178,788
179,834
179,686
178,824
179,796
2,159,431
Net Cash Flow from
426,170
393,450
147,595
213,318
224,312
188,867
575,578
563,652
542,546
589,894
439,160
481,108
4,780,356
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
402
-402
4824
-4824
2,116,955
2,510,003
2,657,196
2,870,112
3,094,022
3,282,467
3,857,643
4,420,893
4,963,037
5,552,529
5,991,287
6,471,993

Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
activities
189
Milady ice-cream
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
6,471,993
6,958,607
7,428,488
7,602,915
7,847,902
8,095,739
8,262,217
8,851,708
9,423,116
9,985,022
10,537,469
10,971,898
1217760
1198880
1157580
1228380
1230740
1150500
1125720
1108020
1098580
1089140
1162300
1241360
14008960
546,127
2,600
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,825,930
173,445
173,898
172,988
173,228
172,738
173,857
172,425
172,808
172,870
172,889
172,770
172,868
2,076,783
Operating Cost
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
3,792.62
45,511.44
Administration Cost

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
Depreciation
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
25742.04
Total expense
181,983
179,836
178,926
179,166
178,676
179,795
178,363
178,746
178,808
178,827
178,708
178,806
2,148,036
Net Cash Flow from
489,650
472,917
177,463
248,023
250,873
169,514
592,527
574,444
564,942
555,483
437,465
504,427
5,034,994
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
3,036
-3,036
36,432
-36,432
6,958,607
7,428,488
7,602,915
7,847,902
8,095,739
8,262,217
8,851,708
9,423,116
9,985,022
10,537,469
10,971,898
11,473,289

Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
activities
190
Chapter 8
Risk management
191
8.1Internal risk
8.1.1Risk in the staff
People that we hire service to customer are low in experience and doesnt have high
education also had a very high chance to leave the job very soon but we do train and gain
they royalty and their motive to stay longer
http://collider.com/entertainment/article.asp/aid/4278/cid/13/tcid/1
http://blog.sparkhire.com/2012/05/17/the-best-jobs-for-college-students/waitress/
8.1.2Risk in communication
-
almost of ice cream we provide are Thai dessert and exotic fruit so this kind a be hard
to descript to customer or customer to guest what ice cream look like teat like so we
do provide tester and explain the ingredient of that ice cream by picture
people that travel to Thailand are sometime cant spoke English or good in English
http://www.ibelieveinadv.com/category/print/page/38
192
8.2 External risk

8.2.1 Risk in Political situation
POLITICAL INSTABILITY
A color-coded political conflict, broadly pitting "red" urban and rural poor against "yellow"
royalists
But the situation seem to down but the 2556 gubernatorial election can change the situation
http://hilight.kapook.com/view/79657
8.2.2 Risk in nature disaster

List of disaster in Bangkok
Data related to human and economic losses from disasters that have occurred between
1980 and 2010.
Percentage of reported people affected by disaster type

Drought: 46.7 %Flood: 48 %Storm: 5 %
193
Estimated economic damages reported by disaster type (US$ x 1,000)
July 2011 January 2012:

widespread flooding in 65 provinces
resulted in 815 confirmed deaths, 13
million rai (21,000 square kilometers
(8,100 sq mi) of farmland damaged,
and estimated economic losses of
1,425 billion baht.
September13,
2012 :Bangkok flood
Floods in Thailand in 2011
killed 815 people and
affected 13.6 million people.
Heavy flooding and landslide
is expected this time too in
Capital Bangkok.
194
http://en.wikipedia.org/wiki/List_of_disasters_in_Thailand
http://www.disaster-report.com/2012/03/recent-natural-disasters-in-thailand.html
http://www.preventionweb.net/english/countries/statistics/?cid=170
8.2.3 Rick in economic

The central bank is standing by its 2012 growth forecast of 5.7 percent. The economy grew
just 0.1 percent in 2011, largely as a result of the floods.
At its most recent policy meeting in September, the central bank left its main interest rate
unchanged at 3 percent, as expected. It now seems likely to leave rates unchanged until the
end of the year to help the recovery in light of the weakening global economic outlook.
What to watch:
- Central bank policy moves, and whether the GDP forecast proves accurate.
- Whether firms actually leave Thailand to escape government-mandated wage increases, as
some have threatened.
- The level of pressure on the government over the hugely expensive rice scheme, its flagship
election policy. Withdrawing it might be the best option for the economy, but it would be a
major loss of face and could cost the government some of its vast rural support
http://www.reuters.com/article/2012/10/10/thailand-risks-idAFRISKTH20121010
http://community.jobdynamo.com/84/
195
8.2.4 Risk in technology

The technology risk for ice cream business can happen from unusual machine that
might cause ice cream quality problems such as melting, changes in flavor and color, changes
in texture and smoothness, and package disintegration.
Technology risk also happened from competitor too. Nowadays, there are many new
technology for produce ice cream such as fried ice cream business which have their own
machine to make fried ice cream.
196
http://www.google.com/imgres?hl=th&sa=X&tbo=d&biw=1173&bih=570&tbm=isch&tbnid
=CaaGSH3EiMt74M:&imgrefurl=http://www.tradeboss.com/default.cgi/action/viewproducts
/productid/83122/productname/Fried_ice_cream_machine_ice_pan_Stirring_ice_machine/&d
ocid=UNKDTledURbUFM&imgurl=http://photos.tradeholding.com/attach/hash178/83122/fr
ied_ice_cream_machine_ice_pan_frito_frio_inexusa_welbex_helado_frito_frio_wf1120b_1.j
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Milady ice cream

3.3.1 Product strategy............................................................................................................51

6.2 Organization Chart 159

1.1 Background and Significance of the Project.

Milady ice cream

Beeton, Isabella (1911). Mrs Beeton's Cookery Book. pp. 25860.

ASIATIQUE The Riverfront

Tangchonlatip, Kanchana (2007). ": [Bangkok: Thailand's

17.00 - 24.00 hrs.

Tourist products shops

Refurbishment of the authentic architecture

Personal car, bus, express boat, yacht, BRT,

Synopsis of ASIATIQUE The Riverfront

1.2 Project Objective

To study the Thai dessert and ice-cream in business.

To maintain Thai traditional dessert.

To make foreigner taste Thai dessert inform of ice-cream.

To study the market situation in Bangkok, Thailand.

To study the information about competitor, business and financial risk.

To study about how to set action plan for our business.

To study about how to achieve the goal for our business.

To summery the feasibility of Thai dessert ice-cream in business.

1.3 Benefits of Project

To know Thai traditional dessert and ice-cream in business.

To know about the market and financial risk in project feasibility.

To know the feasibility of Thai dessert ice-cream in Thailand.

To know how to optimize the business.

1.4 Activities/Time Frame

Time frame of study

1)To study the generally

The Ice Cream Industry

2.2. Situation of Industry

Who Scooped Up the Most Votes by Region?

Culvers Licks the Competition in Key Attributes

Ice cream industry in Thailand.

Braised with coconut milk

Welding with sugar

Forecast Thai Dessert

2. Bua loi (number 4 of top five popular Thai dessert)

ICE-CREAM Thai dessert flavor

2.6.3. Functional Strategy

Human research Strategy

3.1 Market analysis

Thailand political crisis

TROOPS MOVE ON PROTEST SITE, MORE CLASHES EXPECTED

CRACKDOWN TAKES PLACE, PROTEST SITE IS CLEARED

MILITARY RETREATS AS MISSION FAILS, COALITION FALLS APART

Over all world economic

GDP grow rate

GDP grow rate

Amount of tourist come to Thailand

Thailand Demographics Profile 2012

Population67,091,089 (July 2012 est.)

0-14 years: 19.9% (male 6,779,723/female 6,466,625)

15-64 years: 70.9% (male 23,410,091/female 23,913,499)

0-14 years old

Population growth rate0.543%

Thai 75%, Chinese 14%, other 11%

3.1.2 Competitor Analysis

Similarity between Milady ice-cream and One more ice-cream

Thai fruits and desserts ice cream homemade.

Better points of one more ice-cream

There are many branches more than Milady ice-cream.