Section 2, Seat 10: I Love Pansib Company

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This Project is a part of 1203302 Project Feasibility Study and

Evaluation Course in the second semester of 2012. In this project is studying
the feasibility of I love Pansib business in Chiang Rai, which is include
generally of I love Pansib business, management in I love Pansib business,
competition analysis and marketing feasibility, the management process in I
love Pansib business, the financial feasibility of I love Pansib business, and
risk of I love Pansib business. This project makes everyone who interested to
get knowledge and information about I love Pansib business before make
decision to investment, including preoperational process and operation
process of I love Pansib business, for the benefit to investment and profit of
doing this I love Pansib business. We expect that our project will provide
benefit more and more interested person, more over if they are any error in
this project or whatever, our group apology at this opportunity.
I love Pansib Company
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CHAPTER 1 INTRODUCTION
History of Pansib......7
Background and significant of the project7
Project objective8
Benefit of project...8
Activities/Time frame9
CHAPTER 2 INDUSTRY PROFILE
Nature of products11
Situation...12
Vision...12
Mission...12
Marketing strategy12
Corporate level strategy...14
Business level strategy.14
Fictional strategy Finance14
CHAPTER 3 Marketing Feasibility Analysis
Marketing Analysis..17
Competition Analysis (3Cs Analysis).20
Customer analysis23
Competitive Analysis..24
STP Analysis...25
Marketing plans...27
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Marketing Expenses (Sales Incentive)..29

Sales Forecast/Profit Estimation34
Conclusion.38
CHAPTER 4 Investment Cost
Fixed Assets...40
Location.41
Facility layout42
Machines and Equipments.43
Depreciation...49
CHAPTER 5 Productions and Operations Analysis
Product Characteristics (in Detail)56
Production / Service process dessert.59
Operating Cost...69
CHAPTER 6 Administration analysis
Management Analysis..75
CHAPTER 7 Financial Analysis
Income statement.....94
Balance Sheet....97
Cash in flows...102
CHAPTER 8 Risk Management
Risk analysis...108
Internal Risk....108
External Risk...109
Risk management summary....109
sale decrease by 5%.....................................................................................................110
sale decrease by 10%..................................................................................................112
sale decrease by 15%..................................................................................................115
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Cost increase 5%......................................................................................................117

Cost increase 10%....................................................................................................120
Cost increase 15%....................................................................................................122
. CHAPTER 9 Summary
Conclusion....127
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Chapter1
Introduction
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Story of Pansib
Pansib or Panklib was in early period. The sister of The King Rama Buddha Yodfa
Chulaloke has called "Chow Crak Wat Pho". She made Kanom Pansib and she always offer
for The King Rama Buddha Yodfa Chulaloke. The King very likes it. In the old period, using
a rice flour mill crushed dry. Thresh flour with water to form a dough until it is brought to a
boil, cook thresh flour for 2 times. The dough was still raw and cooked until soft flour and
then adding pastry filling (Maebanteerak, 1999).
Pansib or Panklib is a product made from wheat flour, rice flour mixed with coconut
milk, eggs, vegetable oil and lime water in the right amount. Mixing together the look you
want. Divide the dough into small pieces and roll dough into a thin round. Filling containers
with ingredients such as beef, chicken, pork, shrimp, fish, green beans, pineapple, stir the
flour and fold the dough rolls off the splice to the coil. Fry in oil at the proper time. Popular
names for the two species Pansib mean time I have to use all ten finger prints to mold candy
mold to mold you can trim the edges of the dough to wrap the filling sweet spoil the folded
yarn twist (Souvenir, 2012)
As for desserts, snacks eaten with tea. Serve as a snack at the pool quite well in the
process of doing a little tricky. This dessert requires training time in the process of capturing
the beauty of the pickups.
Background and significant of the project
At the present dessert market in Thailand stepped farther into the countries around the
world. Reputation of our country can do for one another.
Dessert market in Thailand is considered as the potential market is large and is growing.
While, the customers want a quality of product for a new alternative, the company imports
and markets a week.
We want to market quality products. A good image or a brand in itself but the price is not
too expensive. This is a problem that we used to import food to each market in which we
import a featured dessert variety. They are relatively inexpensive compared to the quality.
Pagnsib is the Thai dessert that people eat since ancient times. But at present, although it
is still a mess, but it has not been widely available. A number of manufacturers are selling
candy Pagnsib is not much.
Chiang Rai Province is a tourist attraction for both natural and cultural of the northern of
Thailand, many tourists attraction. The number of tourists increased both in Thailand and
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foreigners. Therefore, the manufactures in Chiang Rai, increased per capita income of the
population increased continuously. As a result, the average cost and revenue.
Pansib is becoming increasingly popular snack in Thailand market.
Pagnsib is popular for tourists because Pansib isnt only dessert and snacks, but it can be
souvenir. You can also buy to give for other people too. Moreover Pansib can be preserved
longer than other types of Thai dessert. However, Chiang Rai is not a Pansib widely or
convenience stores, it sold commercially in a bakery store or store brands but the price is
rather high.
Our company aim to expand the marketing of this Pansib more widely. The company will
focus on a variety of favors of Pagnsib for the customers choice. In usual Pansib have not
much flavors, mostly it has just fish flavors and pork favors. Our Pansib have more to ten
flavors such as shrimp flavor, pea flavor, taro flavor, chicken flavor, pork and chili paste
flavor, pork chops and shiitake flavor, pineapple flavor, corn flavor, panda custard flavor, and
fish flavor. Moreover, we use of good quality of raw material, but sold at affordable prices.
Project objectives
1) To study about Pansib business.
2) To develop Pansib has more diverse flavors.
3) To develop and increase Pansib market.
4) Enhance Pansib product.
5) Invite Thai people and tourist to take Pansib
Benefits of project
1) To learn about Pansib business situation and study in term of project feasibility of
this business.
2) To study about the risk of this business.
3) To study operation process and organize human resource in company.
4) To study about the market and financial risk in project feasibility.
5) To study about the management and technical process in restaurant business.
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Activities/Time frame
Time Frame (Table 1: time frame activities within November 2012 February 2013)
Operation Methods
November
W1
1. To study Pansib
shop in Chiang Rai.
2. To study
management in
Pansib shop in
Chiang Rai.
3. To study
competition analysis
and marketing
feasibility.
4. To study the
technical process in
business.
5. To study the
financial feasibility
in business.
6. To study and
analysis risk of
Pansib shop in
Chiang Rai.
7. To summary the
feasibility of Pansib
shop in Chiang Rai
W2
W3
December
W4
W1
W2
W3
January
W4
W1
W2
February
W3
W4
W1
W2
W3
W4
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Chapter 2
Industry Profile
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Nature of product
Thailand has trade with foreigners such as China and India since Sukhothai period.
They have exchanged cultures of eating together. Later in Ayutthaya and Rattanakosin has
develop relationship with other countries. Thai has adapted the received culture of various
foods from many countries to suit with local condition such as materials, ingredient,
equipment and consumption habits in Thailand. For instance Thong Yib(), Foi Thong(
), Thong Yot() from Portugal and must-got() from Scott.
Thai desserts can be categorized into 13 groups separate by how to cook and ingredients
following:
1.
Egg; Foi Thong (), Thong Yib (), Thong Yod () etc.
2.
Steam; Thai Sponge cake (Kanom- Saa Lee), Kanom-Namdokmai, Kanom- Sray etc.
3.
Boil: Kanom-Tom Duang, Kanom-Tom Khaw, Tapioca in syrup etc.
4.
Bake: Kanom-Dok Lam Duan, Ba-Bin etc.
5.
To boil in syrup: boiled bananas in syrup etc.
6.
Coconut milk: Kanom-Lot Chong Nam Gati etc.
7.
Buat: Wholr banana boiled in coconut cream (Gluay buat-chee) etc.
8.
Preserve (chae im): fruit preserve, Mango preserve, Tomato preserve etc.
9.
Syrup: a jelly with syrup, Ngor Loi Gaew etc.
10.
Glaze: banana glaze etc.
11.
Toast: Sticky rice toast etc.
12.
Fry: Kanom-Kong, Kanom-SamKele etc.
13.
Stir: Sa-Rim, Ta-Go, Rhombic ( ) etc.
Pagnsib is tradinational traditional Thai dessert .It is a very one popular and dessert
that can be serve and sale. Even in globalization era as nowadays at culture of eating has
changes.Thailand has receive value of eating from foreigners more. But Pagnsib can be serve
with tea or coffee as same as international dessert such as cake, cookie, Pagnsib can be serve
in cocktail party or brake in meeting.
Nowadays, Pagnsib has difference flavor. It has small size and it hasn't color every
shop and product is the same. Nothing is interesting So, I think about this point and try to
modify the original pagnsib to be a new one by decorate its feature and menu to attract
consumers. Then, I launched a new brand of Pagnsib Thai desserts to market. It names I
love Pagnsib. Every product should have good taste and fresh. The concept of product is
colorful dessert. Why I call that because I use nature color mixture in product. The product
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has difference colors and flavor. You can see details in next topic. Colorful dessert is a good
choice for customer to taste it and it is a main point of my company.
Sources:http://lms.thaicyberu.go.th/officialtcu/main/advcourse/presentstu/course/ww523/banj
ongluk/banjongluk-web1/contents/topic4.htm
http://blog.eduzones.com/poonpreecha/96758
Situation of industry
Now, Pansib business is slow down because the cost of main raw material is very high
especially flours, milk, eggs, and sugars and the most people think it make the body fat. They
take care of their health more than other thing. It is directly affected with this business. In
addition, every shop has both same product and feature. So, this cause makes the prices of
goods is very cheap because of high competitors but the customers demand decrease.
Vision
We would like to make a Pansib with a package and import to the market to be
the most of popular Thai dessert in Chiang Rai.
Mission
We will use high quality of raw materials and products to make it delicious for
the packaging of product, we will use nice and modern package. So, it can give the high
standard quality of product to the customer for using our products.
Strategy
Marketing strategy
Our company believes in Marketing is More Than Advertising
But marketing and advertising are not synonymous and 'placing a few ads' is never
going to draw the kind of business a small business needs to be successful. Marketing is a
process, not an event. It involves planning marketing goals and implementing (often a series
of) marketing strategies to achieve of our company.
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We have 6 Simple Marketing Strategies

1) Offer some free classes/workshops related to our products and/or services
We are focus on the staff that should be have ability to do our product and do good
quality or we will setting the trainer for training the employees.
2) Join local business organizations and networking groups.
There are many local places in Chaing rai and also, the place that have a lot of
traveler who come, so our company can be sales the product to another place. It good
opportunity for our product, because our product not expensive and look attractive, its easy
to buy and our product can join with any exhibition that they provide for food and also
ASEAN guest who come. So our product can be point of sales of Chaing rai because without
competitors.
3) Create or become front and center in a charitable event.
We can get huge amounts of press for events like this which can translate into new
customers. Or we will would like to be an sponsor for some event, such as; in chiang rai
province, they have their own football team and our product can be enter to be sponsor, it can
make people know more and like we are advertising of our company or they will known I
love pansib
4) Create our own blog
We will use it to build an audience of people who would be interested in your
products and/or services. Creating a blog is easier than creating a website. Then we will write
about our product and always present it. And make contact with the customer who take order
and give their special discount in each festival or make them like a royal customer. Regularly
about topics related to your business and what your business is doing. You'll start connecting
with other bloggers, business people and potential customers. And we will connect with
another blog that have rating people who joint with and also advertising our product
5) Join and use Twitter.
In now day twitter in very famous for people, they would like to see update of their
interested, so we can present our company and our product for connect with the social. And
always update how to change our company, how is new product? How is promotion? And
finally we will get people who interesting to share many ideas of our product and maybe they
can support our company to know how customer want or like we are observe rationing in
twitter.
6) Ask for referrals
Our company is the service to sales of product that sure, we have clearly referral and
our product have good quality. We will always setting observe the customer, for each month
we will observe how the customer want or expectation of our product or about pansib.
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So, finally our company will be get the achieve follow by good advertising that not
just for present our product but we present of the good quality of our staff, employees and
also, how to make the customer satisfaction with our product.
http://sbinfocanada.about.com/od/marketing/a/marketingstrategies1.htm
Corporate level strategy
Our Pansib is new product open in Chiang Rai. At this level, we use "Growth
Strategy for business. This strategy will affect to our business continues to growth focus to
create growth within the organization, this is horizontal integration strategies and focused on
the formation of a new product has expanded products go up in response to a variety of
customers.
The business will expand the product by horizontal that have diversity of
product such as differentials in flavor with Pansib, differentials in color with Pansib, package
of product and its that we can improve response to a variety of customers.
Business level strategy

Our focus on the differentiation of product and how making it distinguishes from
others. The mention about the quality of all of the process that related to our products to the
products sold. The Product differentiation can be done by using the unique packaging. That
thing is very important to make me different from others and make the prices of products too
because customers can see our intention through the value of products and our focus
competitive advantage or competitive differentiation about the quality of all of the process
that related to our products.
Fictional strategy
Human resource
We have a cook who is professional. She has knowledge in Thai desserts especially
Pansib that get from her past experience in several years. We allocate and educate our staff to
know and understand how to use equipments, how to maintain equipments, learn company
regulations before working for easy in real working and also help to reduce trouble and
obstacle. We divide our staff into departments;
1)
2)
3)
4)
General management; Owner.

Professional to cook 1 position
Staffs 2 position
Cashier 2 position
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Planning finance
Give an advice for future financial planning. Prepare financial statements to
systematic, clear, and accurate in every month. Discipline with financial, and savings also do
balance sheet, profit-loss, and income statement for report financial conditions of each year
and can check back.
Marketing
We promote and advertise our products to public. It helps many people know our
company better.
Production: We control company production and always think about new formulas
Pansib to make product diversity.
General Management: There is only one owner who controls everything in shop and
makes all decisions of company.
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Chapter 3
Feasibility Study
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arketing Analysis
3.1.1 General Environment Analysis
For our business planning, we have refers to the
conditions in internal external factor of our company.
Environment of our company on outside we have plan to
respond the cost of investment, the marketing, and sales of
product. For the internal environment; we have setting the
cultural and behavior of our company. And the staff will
ready to operate and train and willing to responsibility to
employees. For employees we have motivating and give the power to them for to love and
respond in our company and familiar to manage like they are our family. And also we have
setting the strategy and setting the trainer to training employees to do in good quality. For the
external environment; we have setting to survey the customer need/want or expectation of the
customers. To know the suppliers and very important is the competitor or trend in now day,
how it change. All of above are how to preparing the effect that will happen that will make
the problem on the future or maybe it cant control. As we has PEST analysis in how
company go about what we do. So we have setting 4 groups of factor there are Political
Factors, Economic Factors, Social & Culture Factors, Technology.
Political Factors
Chiang rai province is northeast of Thailand and closely with Burmar and have a lot
of traveler would like to come here about the political of chaing rai; chaing rai is the capital
of lanna (http://www.cots.go.th/cr_develop.php) they have always to support and develop the
economy to be international standard. And in government have support in cultural for to
conservation land of lanna. Chiang rai province is againt to exhibition of ASEAN. So, for our
company is good for offering to the customer or traveler, because, pansib no have other
competitor, like new business.
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Economic Factors
Environment, Trade and Investment: Incorporation of Statistics in Chiang Rai
province in Jan - Apr 55 found that the number of 154 registered investment 369.92 million,
72.44 million investment to be 44. baht, compared with the same period last year, the number
of establishments, the new rate increase of 20.31 while the notification will tend to decline
over the same period of last year, 8 percent 22.22 most. The wholesale building materials
business. Building. Lower the logistics. Wholesale fruits and vegetables. And business
consulting services business. You will see that your business is agriculture, non-agricultural
sector growth. Especially big business. Which conforms to prepare to enter the ASEAN
Economic Community in 2558 (ASEAN Economic Community: AEC).
* Force tourism destination: tourism destination in the April 55 growth rate slowed.
With the Songkran Festival. The tourists, especially foreign tourists to travel to the
destination. Chiang continued to play Songkran water. Chiang Rai is also a major tourist
attraction, such as the monument to King Meng Rai the Great Plains believe the sacred Wat
Phra Kaew Wat Rong Khun Wat Klang Wiang is so attractive to many tourists to visit.
(http://pcoc.moc.go.th)
Social & Culture Factors
The social of Chiang Rai and the Lanna cultural identity as the dominant language
arts tradition with ancient history. And ethnic diversity. Particular ethnic hilltribe groups and
local residents. Very gentle, generous and hospitable. Have faith in the local culture as well
as religious life according to the philosophy of sufficiency economy.
Student population are completing
education is higher. Institutions of higher
education to meet international standards. Civil society and public gathering. And participate
in activities of social, economic, cultural and natural resources and environmental
conservation.(http://www.sme.go.th)
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Technology
Technology is considered to be extremely important in business because it provides
faster and more efficient methods of getting a job done. For example, computer programs can
be used for a business to provide easier manufacturing of goods. In now day people use
technology for to communication and also, take order the product. So for our company should
be have own website for contact with the customer , it easy to take relationship with the
customer and can be royal customer in social network. It also, important for delivery business
of our company have, from far away or another city, we can use technology to support.
(http://answers.ask.com)
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Competition Analysis (3Cs Analysis)

Competitors Analysis
The companies there are many competitors both direct and indirect as following;
Direct Competitors
1. Pansib with Fish flavor
Pansib brand Kun Mae Khwan Ta their product with high
quality of raw material. They have guarantee by GMP from
Food and Drug Administration, got 4 stars OTOP from Tumbon
Mae Chan, Chiang Rai Provincial. The price of Pansib
with Fish flavor 80 Baht
Location: 107 Moo 1 Mae Chan -Thaton. Tumbon Mae Chan Muang, Mae Chan, Chiang
Rai, 57100 Tel: 08-9595-1632
The strength of Pansib brand Kun Mae Khwan Ta They have a guarantee by GMP from
Food and Drug Administration got 4 stars OTOP from Tumbon Mae Chan, Chiang Rai
Provincial and the price of their product is not expensive.
The weakness of Pansib brand Kun Mae Khwan Ta far away from the downtown Chiang
Rai, and not have storefront for sale the product. The product is not their many of flavor. They
focus on Pansib with Fish flavor.
.
(Sources.http://www.thaitambon.com/tambon/tsmepdesc.asp?Prod=12117115332&ID=5707
01&SME=093414541)
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Indirect competitor
Pansib is product of the dessert. So the indirect competitor the dessert souvenir shops
including with;
1. Pueng Noi Bakery
Pueng Noi Bakery has began operations in more than 20
years of bakery products under the brand " Pueng Noi
Bakery " has been Recognized for quality and price and
known to the general public in Chiang Mai Province and
around the northern part of Thailand. The price of Pueng Noi
bakery is6- 350 Baht
The strength of Pueng Noi Bakery has began operations in more than 20
years of bakery products under the brand " Pueng Noi Bakery " Consumer confidence and
faith in the branded the product. "Little Bee Bakery" has a lot of both product of the " Pueng
Noi Bakery " has a wide range of goods at a cheaper price more than bakery in the market.
The weakness of Pueng Noi Bakery because Pueng Noi Bakery it is cheaper therefore many
competition and the product storage will soon expiration.
(Sources,http://www.phungnoibakery.com/index.php?p=about_us)
2. Lotus bakery house

Lotus bakery house opened for more than 20 years, they
produce the bakery with high quality of raw material. Order
to make the cake occasionally time; serve you with fast
food, fresh coffee and ice cream. They got the award name
"Clean food good taste" from The Public Health
Organization in2006.
Location: 869/53 Thaiwiwat Road, Muang, chiang, rai, Chiang Rai, 57000, near Night
Bazaar Chiang Rai and Located in front of Wang Kum Hotel.
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The strength of Lotus bakery house is they opened for more than 20 years so, they are well
known by local people in Chiang rais downtown. They also has guarantee by got the award
Clean food good taste" from The Public Health Organization in 2006
The weakness of Lotus bakery house is located in an alley that out of sight from people. So,
these can affect to the shop that they may have only local people come and buy the product of
the shop and they also didnt have enough parking lots for a customer.
(Sources, www.hoteldirect.in.th//.../ .html)
3. Moddit
Thai desserts brand Moddit sell varieties of Thai
desserts that make customers has many choices to
choose .This shop is the good location and the cost of
process is very expensive compared with other shop
that sells produce original Thai desserts.
Location Central Plaza Chiang Rai , 2nd floor in the Food Park.
The strength of Moddit have high technology production is the Lengthen life of dessert in
Thailand for its has more than four months and without loss of the original flavor is the first
and only manufacturer in Thailand. The shop provide verities of Thai desserts, the customer
can as a gift or souvenir to give to their special person in special occasionally time.
The weakness of Moddit is the product high cost more than competitor.
(Sources, www.moddiithai.com)
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Customer Analysis:
Who are the customers?
The Total population of Chiang Rai is 1,198,218 and only in Amphor Muang is 211,550
with 589,890 males and 608,328 females. (http://:www.amphoe.com/). For the Gross
Provincial Product: GPP in 2010 is 53,157 million baht/year, and per capital GPP is 44,505
baht per people, per year (Chiang Rai development strategy 2010-2013). Target market that
our company, we defined the potential customers. We focus on Thai and foreigner people that
are economic and social status, purchasing power, value pricing and services.
What does customer want?
We know customer behavior that they pay attention about their product; customers will select
differences in types of
-Differentiate of product.
- Generates differences in nice packaging.
- The quality of raw material.
Why does customer have to buy our product?
We choose the raw materials which are clean, fresh and safe. There are a variety of delicious
flavors and products and the customer can use to be a gift for other person. So, customers
who pay attention about the product should buy product.
When the customer to buy your product?
In the Special occasion our product selling to Thai and foreigner people can use the product
to be a gift for other person and every time when you are hungry. They come to support in
our shop because the price of Pansib not higher.
How the decision making?
Good marketing to make customer memorize this brand and attractive promotion
From this characteristic of our target market we can adapt all of this information to
improve our product and service in order to satisfy and attract the customer from our
competitor.
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Competitive Analysis
The competitive analysis process presents on opportunity to describe our major
competitors in terms of the factors that most influence revenues. The area around downtown
Chiang Rai has high competitive in the market because they have the same target group that
is tourist and people in Chiang Rai who want to consume Pansib. We can plan strategy that
concern about products and services of high quality and more healthy to make word of mouth
by using the customers to advertise our company and then our shop also has brand royalty.
We will try to set our plan and strategy able to change along with current situation and trend
in easily to provide products and services.
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STP Analysis
Segment Marketing
Our shop related with Thai dessert (pansib). Our product improves taste of pansib for
variety and modern, Therefore our product are choice for people for love pansib. Our shop
was providing about segment by use criterion as follow.
1. Demographic
- Female aged
- Aged between 21-30 years old
- Several of careers
2. Geography
Downtown Chiang Rai
3. Behavior
- Readiness of money to purchase.
- Both of steady customers and irregular customer.
- Both of already have experience and dont have experience to consume Thai dessert or was
consumer of Thai dessert.
- Loyalty to the product.
- Intention to purchase
4. Psychology
Lifestyle of people who want to consume or buy as a souvenir Thai dessert and concern
about healthy and consumption.
Target Marketing
Our company concern about activities of shop to respond about requirements, quality,
cost-effective and economizes of consumer and make consumer classify by concern to
serving their specific needs and demand of customer in each group. So the target that we
should to follow is demographic segmentation because comfortable and easy to enhance our
product as follows:
Main Target Marketing: Tourist and people in Chiang Rai who want to consume
dessert or buy as a souvenir.
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Secondary Target Marketing: Female aged between 21-30 years old who live in
downtown.
Future Target Marketing: people who interesting in franchise business with I LOVE
PANSIB
Positioning Marketing
The positioning of I LOVE PANSIB is base on high quality and not too expensive
price that make the customer come to our shop. I LOVE PANSIB has varieties of favors of
pansib are available to choose from modern favor, which contain high quality ingredient and
fresh, clean raw material. Nowadays, customers want to buy the product that has high quality
and more concern about health. The product of our business are made and distributed daily so
that you may have your desserts as fresh as possible. So,I LOVE PANSIB provided many
quality products to increase satisfaction to our customers. And our company gives the best
thing to our customer.
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Marketing plans
By looking at these characteristics of service,
marketer needs to develop a strategy on how to market
the product. They need to modify a marketing mix
strategy which has more factors to consider than the
marketing mix strategy of goods. There are 7Ps of a
service marketing mix. They are Product, Place, Price,
Promotion, People, Process, and Physical Evidence
Seven Ps of Marketing
7 Ps of marketing plays a great role in marketing mix for the better growth and
achievements of the company goals and objectives.
1. Product
In our company will care about the demand of the customer. We not focus just one
group customer, but we will care all customer or in family group. There are slot of types in
pansib. There are 10 types of pansib, there are Shrimp flavor, Pea flavor, Taro flavor,
Chicken flavor, Pork floss chi paste, Pork chops and shitake flavor, Pineapple flavor, Corn
flavor, Custard flavor, Fish flavor. We will observe what types people love to eat the most
and we will prepare for stand by more than other types of pansib. And we have create design
of package for the customer attractive and also, when have special day, such as; Chinese star,
Songran festival, News year and other, we will design package follow the theme of that
festival.
2. Price
Our product made from good quality, and always fresh. We had setting the price that
suitable for each product. Its fair and suitable for the customer. We have various size of
product package to sales. And there are many price everybody can buy our product. For one
package we had set 35bath per each one package. Except for Shrimp flavor, Fish flavor and
Pork chops and shitake flavor, we have to setting more prices that because types pansib that
except its expensive in the market. So we have to setting prices in 45 bath per one package.
3. Promotion
As we know that our product will have design for package and adapt with product
follow special day, we will setting promotion for every special day, we have set of package
with special prices. And for royal customer we will get special promotion to reduce price of
10-20% for their birthday.
Page 28
4. Place
Our business, its the place that easy to come and comfortable for car parking. Our
product not just sale at our shop, but we have the other can buy pansib in other areas. At
other shop within Chaing rai we have focus in university or area of coffee shop around school
which we will put own cabinet of pansib like product of Thai airway sweet at front of
minimart at kitchen near the libary in MFU.
5. People
For the people, we have providing two types are employees and the customers. For
the employees, they are very important for our business. We need to have employees for to
helping company grow up and get profit. So, we have setting the professional for to teach
how to do pansib to staffs. And teach them know team work. Every department should be
care. And we are working together like family. It can be point of service and it can be first
impression to the guest. Because we want to motivate to the customer like second home when
they come here will get warm in feeling. And the customer, customer is so important we see
them like the god and service mind, service mine from when we train employees to have the
motivating. They will do it or service from mind. The guest will be satisfaction, manager be
happy so, finally our business can get the profit.
6. Process
Our process focus on the service or service mind and quality of product or fresh of
product. We have show how to do pansib for to make the customer see and feel our product
is fresh and clean. And we have setting the sound from classical music in our shop with soft
of the light for to building the customer emotional.
7. Physical Evidence
We have characteristic of style of our shop. Motivating the customer feel like their
second home and feel warm. Its point of sale, also we have nice zone for to take photo here
and also when the customer sit on table they will see staff come to serve tea for waiting our
product. Maybe they can chat with their friends because we have wifi free and zone for to
reading book. Our service like familiar, can interaction with the customer who come.
Page 29
Marketing Expenses (Sales Incentive)

Table Marketing Expenses of I Love Pansib in each year
Table 1: Marketing Expenses of year 1
Year 1
Selling expenses
Discount sale
Other selling expenses
Total selling expenses
Advertising expenses
Radio advertising
Total advertising expenses
Total marketing expenses
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
5,000 5,000 5,000 3,000 3,000 2,500 2,500 2,500 3,000 5,000 5,000 5,000 46,500
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
7,000 7,000 7,000 5,000 5,000 4,500 4,500 4,500 5,000 7,000 7,000 7,000 70,500
6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
13,000 13,000 13,000 11,000 11,000 10,500 10,500 10,500 11,000 13,000 13,000 13,000 142,500
Figure 1: Marketing expenses of year 1
Page 30

Year 2
Selling expenses
Discount sale
Radio advertising
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
5,000 5,000 4,500 2,500 2,500 2,500 2,500 2,500 3,000 4,500 5,000 5,000 44,500
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
7,000 7,000 6,500 4,500 4,500 4,500 4,500 4,500 5,000 6,500 7,000 7,000 68,500
6,000 6,000 6,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 6,000 6,000 51,000
6,000 6,000 6,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 6,000 6,000 51,000
13,000 13,000 12,500 7,500 7,500 7,500 7,500 7,500 8,000 9,500 13,000 13,000 119,500
Page 31

Year 3
Selling expenses
Discount sale
Radio advertising
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
4,500 4,500 4,500 3,000 3,000 2,500 2,500 2,500 3,000 3,000 4,500 5,000 42,500
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
6,500 6,500 6,500 5,000 5,000 4,500 4,500 4,500 5,000 5,000 6,500 7,000 66,500
6,000 6,000
0
0
0
0
0
0
0
0 6,000 6,000 24,000
6,000 6,000
0
0
0
0
0
0
0
0 6,000 6,000 24,000
12,500 12,500 6,500 5,000 5,000 4,500 4,500 4,500 5,000 5,000 12,500 13,000 90,500
Page 32

Year 4
Jan
Selling expenses
Discount sale
4,500
2,000
6,500
Total marketing expenses 6,500
Feb
4,500
2,000
6,500
6,500
Mar
4,500
2,000
6,500
6,500
Apr
3,000
2,000
5,000
5,000
May
3,000
2,000
5,000
5,000
Jun
2,500
2,000
4,500
4,500
Jul
2,500
2,000
4,500
4,500
Aug
3,000
2,000
5,000
5,000
Sep
3,000
2,000
5,000
5,000
Oct
4,500
2,000
6,500
6,500
Nov
4,500
2,000
6,500
6,500
Dec
4,500
2,000
6,500
6,500
Total
44,000
24,000
68,000
68,000
Page 33

Year 5
Jan
Selling expenses
Discount sale
5,000
2,000
7,000
Total marketing expenses 7,000
Feb
Mar
5,000
2,000
7,000
7,000
Apr
4,500
2,000
6,500
6,500
May
4,500
2,000
6,500
6,500
3,000
2,000
5,000
5,000
Jun
Jul
2,500
2,000
4,500
4,500
2,500
2,000
4,500
4,500
Aug
Sep
3,000
2,000
5,000
5,000
4,500
2,000
6,500
6,500
Oct
4,500
2,000
6,500
7,000
Marketing expenses of year 5

7000
6000
Selling expenses
5000
4000
Discount sale
3000
Other selling
expenses
2000
1000
Dec
Nov
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
Jan
8000
Nov
5,000
2,000
7,000
7,000
Dec
5,000
2,000
7,000
7,000
Total
49,000
24,000
73,000
73,500
Page 34
Sales forecast
Year 1
Total
Year 2
Year 3
Year 4
Year 5
5301000 6498000 7125000 8208000 9006000
Sales Forecats
Sales Forecats,
9006000
10000000
8000000
6000000
4000000
2000000
Sales Forecats
0
Year 1
Year 2
Year 3
Year 4
Year 5
Page 35
Year 1
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss
and Chili
Paste favor
Pansib with
Chicken
favor
Pansib with
Fish favor
Pansib with
Shrimp
favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda
custard
favor
Pansib with
corn favor
Pansib with
Pineapple
favor
Total
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
40500
40500
40500
54000
54000
47250
47250
47250
54000
54000
67500
81000
31500
31500
31500
42000
42000
36750
36750
36750
42000
42000
52500
63000
31500
31500
31500
42000
42000
36750
36750
36750
42000
42000
52500
63000
40500
40500
40500
54000
54000
47250
47250
47250
54000
54000
67500
81000
40500
40500
40500
54000
54000
47250
47250
47250
54000
54000
67500
81000
31500
31500
31500
42000
42000
36750
36750
36750
42000
42000
52500
63000
31500
31500
31500
42000
42000
36750
36750
36750
42000
42000
52500
63000
31500
31500
31500
42000
42000
36750
36750
36750
42000
42000
31500
31500
31500
42000
42000
36750
36750
36750
42000
42000
52500
63000
31500
31500
31500
42000
42000
36750
36750
36750
42000
42000
52500
63000
342000
342000
342000
399000
399000
399000
456000
456000
570000
684000
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
81000
60750
60750
67500
60750
54000
54000
54000
54000
60750
67500
94500
63000
47250
47250
52500
47250
42000
42000
42000
42000
47250
52500
73500
63000
47250
47250
52500
47250
42000
42000
42000
42000
47250
52500
73500
81000
60750
60750
67500
60750
54000
54000
54000
54000
60750
67500
94500
81000
60750
60750
67500
60750
54000
54000
54000
54000
60750
67500
94500
63000
47250
47250
52500
47250
42000
42000
42000
42000
47250
52500
73500
63000
47250
47250
52500
47250
42000
42000
42000
42000
47250
52500
73500
63000
47250
47250
47250
42000
42000
42000
42000
47250
63000
47250
47250
52500
47250
42000
42000
42000
42000
47250
52500
73500
63000
47250
47250
52500
47250
42000
42000
42000
42000
47250
52500
73500
456000
456000
52500
63000
Year 2
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss and
Chili Paste
favor
Pansib with
Chicken favor
Pansib with
Fish favor
Pansib with
Shrimp favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda custard
favor
Pansib with
corn favor
Pansib with
Pineapple
favor
Total
684000
513000
513000
52500
570000
513000
456000
456000
456000
456000
513000
52500
570000
73500
798000
Page 36
Year 3
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss and
Chili Paste
favor
Pansib with
Chicken favor
Pansib with
Fish favor
Pansib with
Shrimp favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda custard
favor
Pansib with
corn favor
Pansib with
Pineapple
favor
Total
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
94500
67500
67500
67500
60750
60750
60750
60750
60750
67500
67500
108000
73500
73500
52500
52500
52500
47250
47250
47250
47250
47250
52500
52500
52500
52500
52500
47250
47250
47250
47250
47250
52500
52500
84000
84000
94500
67500
67500
67500
60750
60750
60750
60750
60750
67500
67500
108000
94500
67500
67500
67500
60750
60750
60750
60750
60750
67500
67500
108000
73500
52500
52500
52500
47250
47250
47250
47250
47250
52500
52500
84000
73500
52500
52500
52500
47250
47250
47250
47250
47250
52500
52500
84000
47250
47250
47250
47250
47250
52500
73500
52500
52500
52500
52500
84000
73500
52500
52500
52500
47250
47250
47250
47250
47250
52500
52500
84000
73500
52500
52500
52500
47250
47250
47250
47250
47250
52500
52500
84000
798000
570000
570000
570000
513000
513000
513000
513000
513000
570000
570000
912000
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
108000
67500
67500
67500
67500
67500
67500
67500
67500
94500
108000
121500
Year 4
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss and
Chili Paste
favor
Pansib with
Chicken favor
Pansib with
Fish favor
Pansib with
Shrimp favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda custard
favor
Pansib with
corn favor
Pansib with
Pineapple
favor
Total
84000
84000
52500
52500
52500
52500
52500
52500
52500
52500
73500
84000
94500
52500
52500
52500
52500
52500
52500
52500
52500
73500
84000
94500
108000
67500
67500
67500
67500
67500
67500
67500
67500
94500
108000
121500
108000
67500
67500
67500
67500
67500
67500
67500
67500
94500
108000
121500
84000
52500
52500
52500
52500
52500
52500
52500
52500
73500
84000
94500
84000
52500
52500
52500
52500
52500
52500
52500
52500
73500
84000
94500
52500
52500
73500
84000
94500
84000
52500
52500
52500
52500
52500
52500
84000
52500
52500
52500
52500
52500
52500
52500
52500
73500
84000
94500
84000
52500
52500
52500
52500
52500
52500
52500
52500
73500
84000
94500
912000
570000
570000
570000
570000
570000
570000
570000
798000
912000
570000
1026000
Page 37
Year 5
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss and
Chili Paste
favor
Pansib with
Chicken favor
Pansib with
Fish favor
Pansib with
Shrimp favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda custard
favor
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
121500
67500
67500
67500
67500
67500
67500
81000
94500
108000
121500
135000
94500
94500
52500
52500
52500
52500
52500
52500
63000
73500
84000
94500
52500
52500
52500
52500
52500
52500
63000
73500
84000
94500
105000
105000
121500
67500
67500
67500
67500
67500
67500
81000
94500
108000
121500
135000
121500
67500
67500
67500
67500
67500
67500
81000
94500
108000
121500
135000
94500
52500
52500
52500
52500
52500
52500
63000
73500
84000
94500
105000
94500
52500
52500
52500
52500
52500
52500
63000
73500
84000
94500
105000
63000
73500
84000
94500
105000
94500
52500
52500
52500
52500
52500
52500
Pansib with
corn favor
94500
52500
52500
52500
52500
52500
52500
63000
73500
84000
94500
105000
Pansib with
Pineapple
favor
94500
52500
52500
52500
52500
52500
52500
63000
73500
84000
94500
105000
570000
570000
570000
570000
570000
684000
798000
912000
Total
1026000
570000
1026000
1140000
Page 38
Conclusion
For our business planning, we have refers to the conditions in internal external factor
of our company. Environment of our company on outside we have plan to respond the cost of
investment, the marketing, and sales of product. For the internal environment; we have
setting the cultural and behavior of our company. We have PEST analysis in how company
goes about what we do. So we have setting 4 groups of factor there are Political Factors,
Economic Factors, Social & Culture Factors, Technology. Political situation Chiang Rai
province is agent to exhibition of ASEAN, so our company is good for offering to the
customer or traveler. Thai economic is now slow down due to consequence of political
situation. Technology is important in term of pre information searching and helps many
people know our business. Competition analysis (3C Analysis) we divide them into 2 groups.
Direct competitor is Kun Mae Khwan Ta who has some menu like our company and gets
4 stars OTOP product. Indirect competitors are the dessert souvenir shops such as Pueng Noi
Bakery, Lotus bakery house, Moddit, and so on. Customer analysis we know customer
behavior that they pay attention about their product. We can tell the reason of customers that
want to buy my products. We know when customers buy my products. We know who has
an influence in decision making. STP analysis helps me easy to divide my customers.
Segment analysis, we providing about segment by use criterion as follow: demographic,
geography, behavior, and psychology. Target market analysis, I focus on Tourist and people
in Chiang Rai in age 21-30. In positioning analysis, my positioning is base on high quality
and not too expensive price that make the customer come to our shop and has varieties of
favors. The customers are available to choose from modern favors. Marketing mix strategy
products is fusion dessert that has my favors. Price is medium not expensive. Place our
product not just sell at our shop but we sell in other shop focusing in university or follow
coffee shops Promotion we will set promotion for every special day such as; Chinese sart,
Songkhran festival, New Year, discount of 10-20% for their birthday and other. People we
have providing two types are employees and the customer that very important for our
business. The process focuses on the service mind and quality of product and fresh. We have
characteristic of style of our shop. Physical Evidence motivating the customers feel like their
second home and feel warm. Also we have nice zone for to take photo.
Page 39
Chapter 4
Investment Cost
Page 40
4. Investment Cost
Pre-operating
Land and Building
Total
1,800,000
1,800,000
4.1 Fixed Assets

No.
Description
No.
Product
Price/Unit
Total
Depreciation
period/year
1.
Land and Building
1,800,000
1,800,000
20
2.
Car Toyota vigo

cab 4x2 2.5J-PS
587,000
587,000
Machines
1
13,900
13,900
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14
.
Air condition
MS-SGH09VC#5
9573 BTU
NAGASAK HP1171
Telephone
Panasonic KXT2371MX
recorder cash
Olympia CM 701
electronic
calculator
SHARP EL-1607P
024-130319
Notebook Toshiba
Satellite U840
Steamers
Philips HD9140
Flour mill machine
KMX 84 - Kmix
series
gas stove
lucky flame LB922
Oven
HouseWorth
HW-EO03
Refrigerator
RS21HDEIS
Continuous Sealing
Machine BSH-5
5,227
5,227
890
890
4,900.00
4,900
2,099
2,099
31,990
31,990
23,290
46,580
31,000
62,000
7,900
15,800
15,980
15,980
39,990
39,990
25,000
25,000
Total
264,356
Page 41
Furniture
15.
16.
17.
18.
19.
20.
21.
22.
Sofa
Table
Cabinet
Counter bar
Chairs
Table and chairs
60*100cms
Goods shelves
2
2
1
1
5
2
3,900
5,227
6,300
17,000
600
1,800
7,800
10,454
6,300
17,000
3,000
3,600
3
3
3
3
3
3
2,300
6,900
Total
55,054
Infrastructure
Swing glasses door
1
9,500
Total
9.500
9,500
Total
2,715,910
4.2. Location
I love pansib shop is located at khochaphol land. Its near university, its the way of student
going to university and also they would like to arrive here for to buy many things in
khochaphol land, there are 7-11, salon, Italian pizza, bra shop, restaurant and other. This
place is one choice of student come for to use service. The rental is 7,000 per month and
1,800,000 for to buy, unit of area 4*16 square meters of spaces. I love pansib shop will be
including with one room, two restroom, kitchen. They has sliding door but we will change to
use clear glasses for the door, because we will take air condition to make better of
atmosphere.
Page 42
4.3. Facility layout
Floor 1st
Floor 2st
Page 43
4.4.Machines and Equipments

o Office Equipment
Picture
Name
Prices/
bath
2,099
890
http://www.tarad.com/product/3606761
31,990
http://www.notebook4game.com/web/notebook
4game/4424-Toshiba-Satellite-U8401002UT.html
Printer EPSON
OFFICE TX300F
4,290
http://www.printerfavor.com/printer/epsonoffice-tx300f/
Cutter
14
Tesco Lotus
28
Tesco Lotus
1
pack
125
Tesco Lotus
35
Tesco Lotus
1
pack
247
Tesco Lotus
electronic calculator
unit
Place to buy
http://www.sripiboon.com/product-th-7562981233753-+++SHARP+EL+1607P+
SHARP EL-1607P
024-130319
Telephone Panasonic
KX-T2371MX
Notebook Toshiba
Satellite U840
Scissors
Scott tape.
Stapler
Document file
Page 44
Double A Copy Paper
525
http://www.janivisoffice.com/product.detail_70
3929_th_3190676
Pens QUANTUM
QCGB/GELOBALL
007 GRIP 0.7
1
pack
175
http://www.kijvitaya.com/index.php?ds=produc
tsdisplay&category_id=wsxcde&type_id=1EBLZ
G&type_name=%BB%D2%A1%A1%D2%C5
%D9%A1%C5%D7%E8%B9&brand_id=103&
brand_name=QUANTUM
Office desk
15,400
http://www.kssfurniture.com/Products-finex
-S2- -C33-WASHINGTONP6030.html
Extinguisher SOFTEX
6A-20B
1,000
http://www.n2ksafety.com/26_promotion/08_pro_fire.html
Name
unit
Place to buy
Steamers
Philips HD9140
Prices/
bath
3,290
Flour mill machine

KMX 84 - Kmix
series
31,000
http://www.thiptanaporn.com/?p=product_detail
&prd_id=227
Cheesecloth
10
15
Chiang rai municipal market
o Kitchen room
Picture
http://www.thaibusinesspr.com/philips-hd9140/
Page 45
gas stove
lucky flame LB-922
7,900
http://soonthorngas.tarad.com/product-th-04225337- +2++
+
luckyflame++LB+922
Measuring scales
1,900
http://www.usedshoponline.com/page.php?frm=
product&cid=81&pid=2411
Oven
House Worth HWEO03
15,980
http://www.taradplaza.com/product/4677206
Refrigerator
RS21HDEIS
39,990
http://unionaudiosale.weloveshopping.com/stor
e/product/view/
_SAMSUNG_REFRIGERATOR_SAMSU
NG___SBS_RS21HDEIS_194_
_028815501_0817011255_-23669384th
Continuous Sealing
Machine BSH-5
25,000
http://www.priceza.com/r/redirect?id=215290
Stainless steel basin
10
297
http://www.kitchenwaremarket.com/oscommerc
e/catalog/product_info.php?products_id=3111
Stainless steel tray
15
567
e/catalog/product_info.php?cPath=27_34_78&p
roducts_id=1386&osCsid=c6708a69a17d2dfdd
4e860c46e3f49b8
Plastic boxes.
2.1 liter, 10.6cms
diameter of 19.3cms
10
320
http://www.tupperwarethailand.com/1638653/3
75066/ -2.1-
Stan less Measuring

cup
295
In chiang rai market
Stan less pans

Anchore
[ac654-70-44] 28cms
240
KINLEE EK03
Page 46
7-piece cookware set
1,575
e/catalog/product_info.php?products_id=558&o
sCsid=2365c76f754c3a97b4c5db0194c75604
Colander Twin ray
720
e/catalog/advanced_search_result.php?search_i
n_description=1&keywords=%A1%C3%D0%A
A%CD%B9%A2%B9%D2%B4%E3%CB%A
D%E8&categories_id=&Submit=Search&inc_s
ubcat=1
Flipper used in frying

9.6*33.7cms
95
http://www.universalkitchenware.com/productth-910506-4657615-+
Stan less Measuring

spoon
176
e/catalog/product_info.php?products_id=699&o
sCsid=147f097c30122d15d658bb57d6bee8b7
Mold
10
38
http://pyhouseware2010.weloveshopping.com/store/pr
oduct/%E0%B8%9E%E0%B8%B4%E0%B8%A1%E
0%B8%9E%E0%B9%8C%E0%B8%97%E0%B8%B3
%E0%B8%82%E0%B8%99%E0%B8%A1%E0%B9
%84%E0%B8%97%E0%B8%A2%E0%B8%95%E0%
B9%88%E0%B8%B2%E0%B8%87%E0%B9%861242007-th.html
knife Zebra
187
Oars Medium-sized
65
In the market
butcher 15-inch
480
e/catalog/advanced_search_result.php?search_i
n_description=1&keywords=%E0%A2%D5%C
2%A7&categories_id=&Submit=Search&inc_s
ubcat=1
Aprons
12
99
In the market
Zebra
Page 47
Apsorbent pads
24
10
In the market
Napkins
24
10
In the market
Ladles
25
In the market
Table and chairs

60*100cms
1,800
http://www.kumkong999.com/p_5070_26425_9
6030_ -KL0043
Name
unit
Place to buy
Air condition
MS-SGH09VC#5
9573 BTU
Prices/
bath
13,900
Sofa
3,900
http://www.moolaplace.com/
Table
6,800
NAGASAK HP-1171
5,227
http://checkprice.net/price_list/aC1FGlRtuyY.ht
ml
Cabinet
6,300
o Lobby Room
Picture
Chiang rai central plaza
Page 48
Counter bar
17,000
http://www.kumkong999.com
Chairs
600
http://www.talad2you.com/automobile/viewitem.
php?id=175728
Goods shelves
2,300
http://www.lannacentermart.com/customizeCatalogs-10-1.html
Swing glasses door
9,500
http://vipframess.com/modules.php?name=Autof
aq
o Car
Picture
Name
unit
Car Toyota vigo cab

4x2 2.5J-PS Vat+
Air condition
Prices/
bath
587,000
Place to buy
http://www.toyotacri.co
m/cartype/type2/vigoc/
detail.php
Page 49
4.5.Depreciation
INVESTMENT
AMOUNT
DEPRECIATION
ANNUAL DEP.
MONTHLY DEP.
Land and Building

Car Toyota vigo
cab 4x2 2.5J-PS
1,800,000
587,000
20
5
90000
117400
7500
9783
Air condition
MS-SGH09VC#5
9573 BTU
NAGASAK HP1171
Telephone
Panasonic KXT2371MX
recorder cash
Olympia CM 701
electronic
calculator
SHARP EL-1607P
024-130319
Notebook Toshiba
Satellite U840
Steamers
Philips HD9140
13,900
2780
232
Flour mill machine

KMX 84 - Kmix
series
gas stove
lucky flame LB922
Oven
HouseWorth
HW-EO03
Refrigerator
RS21HDEIS
Continuous Sealing
Machine BSH-5
Machines
5
5,227
1045
87
890
178
15
4,900
980
82
2,099
420
35
31,990
10633
886
46,580
9316
776
62,000
12400
1033
15,800
3160
263
15,980
3196
266
39,990
7998
667
25,000
5000
417
2600
3485
2100
5667
1000
1200
217
290
175
472
83
100
2300
192
1900
158
Sofa
Table
Cabinet
Counter bar
Chairs
Table and chairs
60*100cms
Goods shelves
7,800
10,454
6,300
17,000
3,000
3,600
Swing glasses door
9,500
6,900
Furniture
3
3
3
3
3
3
3
Infrastructure
5
Page 50
First year
INVESTMENT
AMOUNT
DE
PR.
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
Land and Building

Car Toyota vigo
cab 4x2 2.5J-PS
1800000
587000
20
5
Jan
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
90000
117400
Air condition
MS-SGH09VC#5
9573 BTU
NAGASAK HP1171
Telephone
Panasonic KXT2371MX
recorder cash
Olympia CM 701
electronic
calculator
SHARP EL1607P
024-130319
Notebook Toshiba
Satellite U840
Steamers
Philips HD9140
13900
232
232
232
232
232
232
232
232
232
232
232
232
2780
5227
87
87
87
87
87
87
87
87
87
87
87
87
1045
890
15
15
15
15
15
15
15
15
15
15
15
15
178
4900
82
82
82
82
82
82
82
82
82
82
82
82
980
2099
35
35
35
35
35
35
35
35
35
35
35
35
420
31990
886
886
886
886
886
886
886
886
886
886
886
886
10633
46580
776
776
776
776
776
776
776
776
776
776
776
776
9316
Flour mill
machine
KMX 84 - Kmix
series
gas stove
lucky flame LB922
Oven
HouseWorth
HW-EO03
Refrigerator
RS21HDEIS
Continuous
Sealing Machine
BSH-5
62000
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
12400
15800
263
263
263
263
263
263
263
263
263
263
263
263
3160
15980
266
266
266
266
266
266
266
266
266
266
266
266
3196
39990
667
667
667
667
667
667
667
667
667
667
667
667
7998
25000
417
417
417
417
417
417
417
417
417
417
417
417
5000
Sofa
Table
Cabinet
Counter bar
Chairs
Table and chairs
60*100cms
Goods shelves
7800
10454
6300
17000
3000
3600
3
3
3
3
3
3
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
2600
3484
2100
5666
1000
1200
6900
192
192
192
192
192
192
192
192
192
192
192
192
2300
Swing glasses
door
9500
Machines
Furniture
Infrastructure
158
158
158
158
158
158
158
158
158
158
158
158
1900
Page 51
Second year
INVESTMENT
AMOUNT
DE
PR.
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
Land and Building

Car Toyota vigo
cab 4x2 2.5J-PS
1710000
469600
20
5
Jan
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
90000
117400
Air condition
MS-SGH09VC#5
9573 BTU
NAGASAK HP1171
Telephone
Panasonic KXT2371MX
recorder cash
Olympia CM 701
electronic
calculator
SHARP EL1607P
024-130319
Notebook Toshiba
Satellite U840
Steamers
Philips HD9140
11120
232
232
232
232
232
232
232
232
232
232
232
232
2780
4182
87
87
87
87
87
87
87
87
87
87
87
87
1045
712
15
15
15
15
15
15
15
15
15
15
15
15
178
3920
82
82
82
82
82
82
82
82
82
82
82
82
980
1679
35
35
35
35
35
35
35
35
35
35
35
35
420
21357
886
886
886
886
886
886
886
886
886
886
886
886
10633
37264
776
776
776
776
776
776
776
776
776
776
776
776
9316
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
12400
12640
263
263
263
263
263
263
263
263
263
263
263
263
3160
12784
266
266
266
266
266
266
266
266
266
266
266
266
3196
31992
667
667
667
667
667
667
667
667
667
667
667
667
7998
20000
417
417
417
417
417
417
417
417
417
417
417
417
5000
Sofa
Table
Cabinet
Counter bar
Chairs
Table and chairs
60*100cms
Goods shelves
5200
6970
4200
11333
2000
2400
3
3
3
3
3
3
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
2600
3485
2100
5666
1000
1200
4600
192
192
192
192
192
192
192
192
192
192
192
192
2300
Swing glasses
door
7600
Machines
Flour mill
machine
KMX 84 - Kmix
series
gas stove
lucky flame LB922
Oven
HouseWorth
HW-EO03
Refrigerator
RS21HDEIS
Continuous
Sealing Machine
BSH-5
49600
Furniture
Infrastructure
158
158
158
158
158
158
158
158
158
158
158
158
1900
Page 52
Third year
INVESTMENT
AMOUNT
DE
PR.
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
Land and Building

Car Toyota vigo
cab 4x2 2.5J-PS
1620000
352200
20
5
Jan
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
90000
117400
Air condition
MS-SGH09VC#5
9573 BTU
NAGASAK HP1171
Telephone
Panasonic KXT2371MX
recorder cash
Olympia CM 701
electronic
calculator
SHARP EL1607P
024-130319
Notebook Toshiba
Satellite U840
Steamers
Philips HD9140
8340
232
232
232
232
232
232
232
232
232
232
232
232
2780
3137
87
87
87
87
87
87
87
87
87
87
87
87
1045
534
15
15
15
15
15
15
15
15
15
15
15
15
178
2940
82
82
82
82
82
82
82
82
82
82
82
82
980
1259
35
35
35
35
35
35
35
35
35
35
35
35
420
10724
886
886
886
886
886
886
886
886
886
886
886
886
10633
27984
776
776
776
776
776
776
776
776
776
776
776
776
9316
Flour mill
machine
KMX 84 - Kmix
series
gas stove
lucky flame LB922
Oven
HouseWorth
HW-EO03
Refrigerator
RS21HDEIS
Continuous
Sealing Machine
BSH-5
37200
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
12400
9480
263
263
263
263
263
263
263
263
263
263
263
263
3160
9588
266
266
266
266
266
266
266
266
266
266
266
266
3196
23993
667
667
667
667
667
667
667
667
667
667
667
667
7998
15000
417
417
417
417
417
417
417
417
417
417
417
417
5000
Sofa
Table
Cabinet
Counter bar
Chairs
Table and chairs
60*100cms
Goods shelves
2600
3486
2100
5667
1000
1200
3
3
3
3
3
3
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
217
290
175
472
83
100
2600
3485
2100
5666
1000
1200
2300
192
192
192
192
192
192
192
192
192
192
192
192
2300
Swing glasses
door
5700
Machines
Furniture
Infrastructure
158
158
158
158
158
158
158
158
158
158
158
158
1900
Page 53
Fourth year
INVESTMENT
AMOUNT
DE
PR.
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
Land and Building

Car Toyota vigo
cab 4x2 2.5J-PS
1530000
234800
20
5
Jan
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
90000
117400
Air condition
MS-SGH09VC#5
9573 BTU
NAGASAK HP1171
Telephone
Panasonic KXT2371MX
recorder cash
Olympia CM 701
electronic
calculator
SHARP EL1607P
024-130319
Notebook Toshiba
Satellite U840
Steamers
Philips HD9140
5560
232
232
232
232
232
232
232
232
232
232
232
232
2780
2092
87
87
87
87
87
87
87
87
87
87
87
87
1045
356
15
15
15
15
15
15
15
15
15
15
15
15
178
1960
82
82
82
82
82
82
82
82
82
82
82
82
980
839
35
35
35
35
35
35
35
35
35
35
35
35
420
18632
776
776
776
776
776
776
776
776
776
776
776
776
9316
Flour mill
machine
KMX 84 - Kmix
series
gas stove
lucky flame LB922
Oven
HouseWorth
HW-EO03
Refrigerator
RS21HDEIS
Continuous
Sealing Machine
BSH-5
24800
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
12400
6320
263
263
263
263
263
263
263
263
263
263
263
263
3160
6392
266
266
266
266
266
266
266
266
266
266
266
266
3196
15995
667
667
667
667
667
667
667
667
667
667
667
667
7998
10000
417
417
417
417
417
417
417
417
417
417
417
417
5000
Sofa
Table
Cabinet
Counter bar
Chairs
Table and chairs
60*100cms
Goods shelves
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Swing glasses
door
3800
158
158
158
158
158
158
158
158
158
Machines
Furniture
Infrastructure
158
158
158
1900
Page 54
Fifth year
INVESTMENT
AMOUNT
DE
PR.
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
Land and Building

Car Toyota vigo
cab 4x2 2.5J-PS
1440000
117400
20
5
Jan
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
7500
9783
90000
117400
Air condition
MS-SGH09VC#5
9573 BTU
NAGASAK HP1171
Telephone
Panasonic KXT2371MX
recorder cash
Olympia CM 701
electronic
calculator
SHARP EL1607P
024-130319
Notebook Toshiba
Satellite U840
Steamers
Philips HD9140
2780
232
232
232
232
232
232
232
232
232
232
232
232
2780
1047
87
87
87
87
87
87
87
87
87
87
87
87
1045
178
15
15
15
15
15
15
15
15
15
15
15
15
178
980
82
82
82
82
82
82
82
82
82
82
82
82
980
419
35
35
35
35
35
35
35
35
35
35
35
35
420
886
886
886
886
886
886
886
886
886
886
886
886
10633
8896
776
776
776
776
776
776
776
776
776
776
776
776
9316
Flour mill
machine
KMX 84 - Kmix
series
gas stove
lucky flame LB922
Oven
HouseWorth
HW-EO03
Refrigerator
RS21HDEIS
Continuous
Sealing Machine
BSH-5
12400
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
1033
12400
3160
263
263
263
263
263
263
263
263
263
263
263
263
3160
3196
266
266
266
266
266
266
266
266
266
266
266
266
3196
7997
667
667
667
667
667
667
667
667
667
667
667
667
7998
5000
417
417
417
417
417
417
417
417
417
417
417
417
5000
Sofa
Table
Cabinet
Counter bar
Chairs
Table and chairs
60*100cms
Goods shelves
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Swing glasses
door
1900
158
158
158
158
158
158
158
158
158
Machines
Furniture
Infrastructure
158
158
158
1900
Page 55
Chapter 5
Operation Cost
Page 56
PRODUCT & OPERATION ANALYSIS

Product characteristic in detail
1.PANSIB WITH SHRIMP FLAVOR
Pansib is Thai dessert for this flavor as shrimp
for those who taste of this, with shrimp that perfect
blend component.
2.PANSIB WITH PEA FLAVOR

Using pea is main ingredient and the best
flavor appropriate with vegetarian.
3.PANSIB WITH TARO FLAVOR

This is another way of people like taro and
appropriate with vegetarian.
4.PANSIB WITH CHIKEN FLAVOR

Pansib with chicken flavor i s the famous
popular flavor because taste carefully for seasoning.
Page 57
5.PANSIB WITH PORK FLOSS CHILI PASTE FLAVOR

This Pansib with Pork and Chili Paste Flavor is
the perfect ingredient between floss and fragrance of
chili paste, which greatly tempting.
6.PANSIB WITH PORK CHOPS AND SHIITAKE FLAVOR

Pork chops can mix with shiitake flavor with perfect
combination and the perfect blend of spices.
7.PANSIB WITH PINE APPLE FLAVOR

Pineapples fruits are famous of Chiang - rai province
and can transform in form of Pansib with pineapple
flavor.
8.PANSIB WITH CORN FLAVOR

Corn can transform in Pansi with corn flavor
so, easy to find it and can change into value.
Page 58
9.PANSIB WITH PANDA CUSTARD FLAVOR

This sweet flavor appropriate the people
like sweetness and like fresh custard.
10.PANSIB WITH FISH FLAVOR

Pansib is Thai dessert for this flavor as Fish
for those who taste of this, with Fish that perfect spices
blend component.
Page 59
PRODUCTION / SERVICE PROCESS DESSERT

1. PANSIB WITH SHRIMP FLAVOR
INGREDIENTS
( Part of flour)
- All purpose flour 2 k.g
- Rice flour 1.5 k.g
- Canola oil 3 of cup
- Sugar 4 of table spoon
- Limewater 1 of cup
- Salt 3 of tea spoon
( Part of flavor )
- Stemed crush shrimp 600 g.
- Red onion chopped 150 g.
- Pound root of celery mix with garlic and pepper 1.5 of cup
- Palm sugar 5 of table spoon
- Fish suace 3 of table spoon
- Oil for frying
- Galang oil chopped 3 of table spoon
METHODS OF FLAVOR
1. Set pan on the stove (proper temperature) bring appropriate oil for frying and bring
pound root of
celery mix with garlic and pepper into the pan and stir- fry until fragrant.
2.bring red onion chopped and galang oil chopped into pan and fry until fragrant.
3.bring palm sugar and fish sauce fry until proper and add stemmed crush shrimp ,fry
until dry must dry
easily to be stored for several days
#After make finished this process of flavor next process that make part of flour.
METHOD MIX FLOUR AND FLAVOR
1.Blend all rice flour , all purpose flour, sugar, salt, oil until combined.
2. And dough mixed well until homogenous.
3.Dived size of flavor appropriate and bring flavor into flour after that flood and fried
(appropriate temperature) until already served.
Page 60
2.PANSIB WITH PEA FLAVOR

INGREDIENTS
( Part of flour)
- All purpose flour 2 k.g.
( Part of flavor )
- Crush peanut 1 k.g.
- Pound root of celery mix with garlic and pepper
1.5 of cup
- Oil for frying
METHODS OF FLAVOR
1. Set pan on the stove (proper temperature) bring appropriate oil for frying and bring pound
root of
2.bring palm sugar and fry until proper and add crush peanut, fry until dry must dry
#After make finishes this process of flavor next process that make part of flour.
1.Blend all rice flour , all purpose flour,sugar,salt,oil until combined.
3.Dived size of flavor appropriate and bring flavor into flour after that fold and fried
Page 61
3.PANSIB WITH TARO FLAVOR

INGREDIENTS
( Part of flour)
( Part of flavor )
- Stemed crush taro 2 k.g.
- Oil for frying
METHODS OF FLAVOR
1. Set pan on the stove (proper temperature)
3.bring palm sugar and fry until proper and add stremed taro ,fry until dry must dry
#After make finishet this process of flavour next process that make part of flour.
3.Dived size of flavor appropriate and bring flavour into flour after that flod and fried
Page 62
4. PANSIB WITH CHICKEN FLAVOR

INGREDIENTS
( Part of flour)
( Part of flavor )
- Steamed crush chicken 1.5 k.g
- Fish sauce 3 of table spoon
- Oil for frying
METHODS OF FLAVOR
root of
3.bring palm sugar and fish sauce fry until proper and add strummed crush chicken ,fry until
dry must dry
#After make finisher this process of flavor next process that make part of flour.
Page 63
5.PANSIB WITH PORK FLOSS CHILI

PASTEFLAVOR
INGREDIENTS
( Part of flour)
( Part of flavor )
- Pork floss 800 g.
- Chili paste 200 g.
- Oil for frying
METHODS OF FLAVOR
root of
3.bring palm sugar and fish sauce fry until proper and add pork floss, chili paste and fry until
dry must dry
easily to be stored for several days.
#After make finite this process of flavor next process that make part of flour.
Page 64
6.PANSIB WITH PORK CHOPS AND SHIITAKE FLAVOR

INGREDIENTS
( Part of flour)
( Part of flavor )
- Stemed crush pork 1.5 k.g.
- Shiitake stream choppe 800 g.
- Oil for frying
METHODS OF FLAVOR
root of
3.bring palm sugar and fish suace fry until proper and add stremed crush pork and shiitake
stream choppe
fry until dry must dry easily to be stored for several days
#After make finish this process of flavour next process that make part of flour.
Page 65
7.PANSIB WITH PINEAPPLE FLAVOR

INGREDIENTS
( Part of flour)
( Part of flavor )
- Stir pineapple 600 g.
- Oil for frying
METHODS OF FLAVOR
2.bring palm sugar and add stir pineappl , fry until dry must dry
#After make finishe this process of flavour next process that make part of flour.
3.Dived size of flavor appropriate and bring flavor into flour after that flod and fried
Page 66
8.PANSIB WITH CORN FLAVOR

INGREDIENTS
( Part of flour)
( Part of flavor )
- Steamed crush corn 800 g.
- Butter 2 of table spoon
METHODS OF FLAVOR
3.bring palm sugar add stremed crush corn and butter ,fry until dry must dry
#After make finish this process of flavor next process that make part of flour.
Page 67
9.PANSIB WITH CUSTARD FLAVOR

INGREDIENTS
( Part of flour)
( Part of flavor )
- Ready - made custard 600 g.
1.Blend all rice flour , all purpose flour ,sugar ,salt ,oil until combined.
3.Dived size of flavor appropriate and bring ready - made custard into flour after that flod and
fried
Page 68
10.PANSIB WITH FISH FLAVOR

INGREDIENTS
( Part of flour)
( Part of flavor )
- Stemed crush fish 800 g.
- Oil for frying
METHODS OF FLAVOR
root of
3.bring palm sugar and fish suace fry until proper and add stremed crush fish ,fry until dry
must dry
#After make finishe this process of flavour next process that make part of flour.
Page 69
Operating cost
Raw material cost
Year 1
Total
Year 2
Year 3
Year 4
Year 5
3,055,050 3,744,900 4,100,250 4,730,400 5,191,200
6,000,000
5,000,000
4,000,000
Total
3,000,000
2,000,000
1,000,000
0
Year 1
Year 2
Year 3
Year 4
Year 5
Page 70
Year 1: 3,055,050
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss
and Chili
Paste favor
Pansib with
Chicken
favor
Pansib with
Fish favor
Pansib with
Shrimp
favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda
custard
favor
Pansib with
corn favor
Pansib with
Pineapple
favor
Total
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
38,700
38,700
38,700
51,600
51,600
45,150
45,150
45,150
51,600
51,600
64,500
77,400
19,800
19,800
19,800
26,400
26,400
23,100
23,100
23,100
26,400
26,400
33,000
39,600
19,350
19,350
19,350
25,800
25,800
22,575
22,575
22,575
25,800
25,800
32,250
38,700
36,000
36,000
36,000
48,000
48,000
42,000
42,000
42,000
48,000
48,000
60,000
72,000
22,500
22,500
22,500
30,000
30,000
26,250
26,250
26,250
30,000
30,000
37,500
45,000
12,600
12,600
12,600
16,800
16,800
14,700
14,700
14,700
16,800
16,800
21,000
25,200
13,500
13,500
13,500
18,000
18,000
15,750
15,750
15,750
18,000
18,000
22,500
27,000
11,700
11,700
11,700
15,600
15,600
13,650
13,650
13,650
15,600
15,600
19,500
23,400
11,250
11,250
11,250
15,000
15,000
13,125
13,125
13,125
15,000
15,000
18,750
22,500
11,700
11,700
11,700
15,600
15,600
13,650
13,650
13,650
15,600
15,600
19,500
23,400
197,100
197,100
197,100
262,800
262,800
229,950
229,950
229,950
262,800
262,800
328,500
394,200
Year 2: 3,744,900
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss and
Chili Paste
favor
Pansib with
Chicken favor
Pansib with
Fish favor
Pansib with
Shrimp favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda custard
favor
Pansib with
corn favor
Pansib with
Pineapple
favor
Total
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
77,400
58,050
58,050
64,500
58,050
51,600
51,600
51,600
51,600
58,050
64,500
90,300
39,600
29,700
29,700
33,000
29,700
26,400
26,400
26,400
26,400
29,700
38,700
29,025
29,025
32,250
29,025
25,800
25,800
25,800
25,800
29,025
32,250
45,150
72,000
54,000
54,000
60,000
54,000
48,000
48,000
48,000
48,000
54,000
60,000
84,000
45,000
33,750
33,750
37,500
33,750
30,000
30,000
30,000
30,000
33,750
37,500
52,500
25,200
18,900
18,900
21,000
18,900
16,800
16,800
16,800
16,800
18,900
21,000
29,400
27,000
20,250
20,250
22,500
20,250
18,000
18,000
18,000
18,000
20,250
22,500
31,500
23,400
17,550
17,550
17,550
15,600
15,600
15,600
15,600
17,550
22,500
16,875
16,875
18,750
16,875
15,000
15,000
15,000
15,000
16,875
18,750
26,250
23,400
17,550
17,550
19,500
17,550
15,600
15,600
15,600
15,600
17,550
19,500
27,300
394,200
295,650
295,650
19,500
328,500
295,650
262,800
262,800
262,800
262,800
295,650
33,000
19,500
328,500
46,200
27,300
459,900
Page 71
Year 3 : 4,100,250
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss and
Chili Paste
favor
Pansib with
Chicken favor
Pansib with
Fish favor
Pansib with
Shrimp favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda custard
favor
Pansib with
corn favor
Pansib with
Pineapple
favor
Total
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
90,300
64,500
64,500
64,500
58,050
58,050
58,050
58,050
58,050
64,500
64,500
103,200
29,700
29,700
29,700
29,700
29,700
33,000
33,000
32,250
46,200
33,000
33,000
33,000
52,800
45,150
32,250
32,250
32,250
29,025
29,025
29,025
29,025
29,025
32,250
84,000
60,000
60,000
54,000
54,000
54,000
54,000
54,000
54,000
60,000
60,000
96,000
52,500
37,500
37,500
37,500
33,750
33,750
33,750
33,750
33,750
37,500
37,500
60,000
29,400
21,000
21,000
21,000
18,900
18,900
18,900
18,900
18,900
21,000
21,000
33,600
31,500
22,500
22,500
22,500
20,250
20,250
20,250
20,250
20,250
22,500
22,500
36,000
17,550
17,550
17,550
17,550
17,550
19,500
16,875
16,875
16,875
16,875
16,875
18,750
17,550
17,550
17,550
17,550
17,550
19,500
295,650
295,650
27,300
26,250
27,300
459,900
19,500
18,750
19,500
328,500
19,500
18,750
19,500
19,500
18,750
19,500
328,500
322,500
295,650
295,650
295,650
328,500
19,500
18,750
19,500
328,500
51,600
31,200
30,000
31,200
525,600
Year 4: 4,730,400
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss and
Chili Paste
favor
Pansib with
Chicken favor
Pansib with
Fish favor
Pansib with
Shrimp favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda custard
favor
Pansib with
corn favor
Pansib with
Pineapple
favor
Total
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
103,200
64,500
64,500
64,500
64,500
64,500
64,500
64,500
64,500
90,300
103,200
116,100
52,800
51,600
33,000
33,000
33,000
33,000
33,000
33,000
33,000
33,000
46,200
32,250
32,250
32,250
32,250
32,250
32,250
32,250
32,250
45,150
52,800
51,600
59,400
58,050
96,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
84,000
96,000
108,000
60,000
37,500
37,500
37,500
37,500
37,500
37,500
37,500
37,500
52,500
60,000
67,500
33,600
21,000
21,000
21,000
21,000
21,000
21,000
21,000
21,000
29,400
33,600
37,800
36,000
22,500
22,500
22,500
22,500
22,500
22,500
22,500
22,500
31,500
36,000
40,500
19,500
19,500
27,300
31,200
35,100
18,750
18,750
26,250
30,000
33,750
19,500
19,500
27,300
31,200
35,100
328,500
328,500
459,900
31,200
30,000
31,200
525,600
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
525,600
591,300
Page 72
Year 5 : 5,191,200
Name of
dessert
Pansib with
Pork chops
and Shiitake
favor
Pansib with
Pork Floss and
Chili Paste
favor
Pansib with
Chicken favor
Pansib with
Fish favor
Pansib with
Shrimp favor
Pansib with
Pea favor
Pansib with
Taro favor
Pansib with
Panda custard
favor
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
116,100
64,500
64,500
64,500
64,500
64,500
64,500
77,400
90,300
103,200
116,100
129,000
52,800
59,400
58,050
33,000
33,000
33,000
33,000
33,000
39,600
46,200
32,250
32,250
32,250
32,250
32,250
32,250
38,700
45,150
51,600
59,400
66,000
58,050
64,500
108,000
60,000
60,000
60,000
60,000
60,000
60,000
72,500
84,000
96,400
108,000
120,000
67,500
37,500
37,500
37,500
37,500
37,500
37,500
45,000
52,500
60,000
67,500
75,000
37,800
21,000
21,000
21,000
21,000
21,000
21,000
25,200
29,400
33,600
37,800
42,000
40,500
22,500
22,500
22,500
22,500
22,500
22,500
27,000
31,500
36,000
40,500
45,000
23,400
27,300
31,200
35,100
39,000
22,500
26,250
30,000
33,750
37,500
23,400
27,300
31,200
35,100
39,000
394,700
459,900
35,100
Pansib with
corn favor
33,750
Pansib with
Pineapple
favor
35,100
Total
33,000
591,300
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
19,500
18,750
19,500
328,500
526,000
591,300
657,000
Page 73
DIRECT LABOR COST

Direct Labor Cost
Baht
Position
Total
1. Production
Professional to cook
Staffs
2. Front
15,000
9,000
1
2
15,000
18,000
Cashier
Sales person
3. Accounting
8,000
8,000
9,000
1
2
1
8,000
16,000
9,000
4. Marketing
9,000
9,000
5. General Manager
20,000
20,000
6. Customer service officer
9,000
9,000
7. House keeper
6,000
6,000
Total Direct Labor Cost
110,000
OVERHEAD
OVERHEAD
Electricity
Internet and telephone expense
Water
Gas
Total Overhead
baht/ mouth
4,186
2,231.50
513.60
1,200
8,131
Page 74
Chapter 6
Organization
Page 75
4.5 Management analysis

I Love PANSIB Company have to managing the organization by register. I Love PANSIB
Company store to company limited. We have to communicate with Register Partnership Firm
Department, which is located in Office of Commercial Affairs Chiang Rai for to establish the
company limited, and then we will have to pay tax inform of corporate income tax is justice
person as company limited, and then company has to pay income tax.
4.5.1 Organization management
The company work as family and support a good relationship within organization, so try to
have activities together among employees in each department. In the company also provide
social security insurance for employees and moreover support employees to concern about
organization culture rule and responsibilities of role.
Organization Chart
I Love PANSIB Company management team will contain with the departments are as
following:
Board of
Director
General
Manager
Shop / Front
Cashier
Accounting
& financial
Sales person
Marketing
Customer
service
officer
House
keeper
Production
Professional
to cook
Figure 4: Organization Chart in I Love PANSIB Company
Staffs
Page 76
Team Management
1) General Manager (1 position)

Job description:
- Plan and develop systems and procedures to improve the operating quality and efficiency of
the department.
-Analysis business problems and develop solution to enhance efficiencies.
-Direct staff in the development, analysis, and preparation of reports.
-Training the employee and control work of employee to be system and effective
- Prepare for company working plan
- Selection new employees into the appropriate position
Qualifications:
-Good command of English and computer literacy.
- Have high responsibility in task and high relationship
- Good communicate to work with other person
In this company the owner acts as general manager to control and manage everything within
organization.
2) Accounting and financial officer (1 position)

Job description:
-Account payable related to transaction process
-Work that relate to financial and accounting
-To analysis the liquidity of money and planning money
- Manage and control budget of company
-Preparation TAX forms, social security payment, keep record and clear all account
documents, monthly end closing and reporting
Page 77
- Preparation for monthly financial statement.

- Control cash and budget.
Qualifications:
-Male/Female, Thai nationality.
- Age between 25-35 years old.
-Graduated high vocational certificate or Bachelors Degree in Accounting or Financial with
some accounting background.
- More than 1-2 year of work experience that relate to finance
- Good command of English and computer literacy
-Computer skill in Microsoft Office especially Excel, Express and accounting program.
- Can analysis the liquidity and financial of company
-Be carefully detailed person and good understanding the principles of financial and
accounting.
- Have patience, enthusiasm and integrity.
- To be honest on work.
Background:
- At least 1-3 experience in Accounting
- Good command of English and computer literacy
- Computer skill in Microsoft Office and accounting program
- Can work under pressure
Page 78
3) Marketing officer (1 position)

Job description:
-Contributing to and developing marketing plans and strategies
-PR and communications work
-Monitoring competitor activity and customer order
-Maintaining and updating customer databases
-Support customer requirement and contact with customers for new order
- Do marketing and advertising
- Analysis market trend form seasoning
- Managing for product and service to customers satisfaction
- Continuous to fine new customer
Qualifications:
-Male/Female, Thai nationality.
- Age 24-30
- Bachelor degree with the major is marketing or relate major
- Work experience more than 2 year
- Can use computer program
- Have negotiation skill, good personality and relationship.
-Good interpersonal and communication skill
- Good command in English and computer literacy Task
Page 79
4) Sales person (2 positions)

-Receptionist to customers
- Direct sale
- Introduce produce and service to customers
- Take care for customer
- Consulting with customer
Qualifications:
- Male/Female, Thai nationality
- Age between 25-35 years old
- Vocational education level up with relate to the major was learn.
- Good personality and high relationship.
5) Customer service officer (1 position)

Job description:
- Responsible for answering calls in order.
-Responsible for answering calls in order.
-To serve as the main point of contract for customers request and need.
- Give information to customers.
-Willing to build a long-term relationship with the customers.
-Checking stock that waiting for receiving by customers.
-Answer telephone and provide information to customers
-Greet persons entering organization, taking care of visitor
-Maintain appointment diary either manually or electronically
-Communicate and coordinate with internal and external related departments.
Page 80
Qualifications:
-Female, Age over 22 years old.
-Need to have service mind and good human relations, good characteristic and interpersonal.
-Bachelor degree.
-Good computer literacy.
-Good command in English will be advantage.
6) Production (3 positions)
Job description:
- Control and monitor the production process.
Qualifications:
-Female, Thai nationality
-Age over 25 years old.
- Have a good know in cooking technical skill.
- 2 years working experience in other restaurant.
7) House keeper (1 position)

Job description:
-Prepare rooms for meetings, and arrange decorations, media equipment, and furniture for
social or business functions.
-Replenish supplies and such as drinking glasses, linens, writing supplies, and bathroom
items.
-Clean rooms, hallways, lobbies, lounges, restrooms, corridors, elevators, stairways, locker
rooms and other work areas so that health standards are met.
Page 81
- Cleaning across in organization.

Qualifications:
-Female, Thai nationality.
-Age 25-30 years old.
- Have high responsibility in task.
- Have eager on work.
- To be honest on work.
8) Cashier (1 position)
Job description:
-Greeting customer.
-Answer phone calls.
- Establishing or identifying price of goods.
-Determining the total price.
-Receiving payments.
-Wrapping or bagging product.
-Receiving payments and reconciling them with total sales.
-Preparing deposits, closing the till and putting back the float.
- Maintaining clean and orderly checkout areas.
Qualifications:
-Female, Thai nationality.
-Age 25-30 years old.
-Experience in a retail environment either in cashier or sales.
-A commitment to service, excellence and customer satisfaction.
Page 82
- Skill/Knowledge: Ability to process information and merchandise through electronic cash

system.
-Exceptional organizational ability, high attention to detail and ability to multi-task.
-The willingness to learn is cheerful with a positive attitude.
Explanation Administration Cost

Employee salary
Our total employee in the organization have 11 Person, so total salary that we have to
pay is 113,000 baht per month, it is a fix cost that we will pay in every month and every year.
Direct Labor Cost
Baht
Position
Total
7. Production
Staffs
8. Front
15,000
9,000
1
2
15,000
18,000
Cashier
Sales person
9. Accounting
8,000
8,000
9,000
1
2
1
8,000
16,000
9,000
10. Marketing
9,000
9,000
11. General Manager
20,000
20,000
9,000
9,000
8. House keeper
6,000
6,000
110,000
Page 83
Electricity expense
Our store electricity expense will change by season of year, such as holiday and the
other festival, in this period is the most popular to be a gift souvenirs for other person, then
our store will have more customer, so we will pay more electricity expense, because we have
to turn on the light, air conditioner throughout the day, and cashier department used
computers in long time. In addition this season is cold weather, so we not open air
conditioner, but we open fan, therefore our electricity in this period are not pay more when
compare with the another season.
Electricity expense per month
1-150
units
totaling 3.75 Bath per unit.
151-500 units
More than 500 units
http://natres.psu.ac.th/office/build/webpage/group_repair3_elect1_elect1.html
Fore cast I Love PANSIB Company use electricity number of 950 units.
150-500 units 4.00 Bath each (500X4= 2,000 Bath).
More than 500 units 4.25 Baht each (450X4.25 = 1,912.5 Baht).
= 2,000 +1,912.5 = 3,912.50 Bath
Tax 7% = 3,912.50 X7% = 237.87 Baht
Total electricity expense per Month = 4,186 bah
Page 84
Water expense per month

1 unit = 1000 liter
The rate for the store or company that request use water that surcharges apply rate per unit
16.00 Baht
http://natres.psu.ac.th/office/build/webpage/group_repair3_elect1_elect1.html
Fore cast I Love PANSIB Company use water number of 30 units.
30 unit x 16 baht = 480 baht
Tax 7% = 480x7% = 33.60 baht
Total water expense/month = 513.60 bah
Internet and telephone expense/month
Double Bonus (6M/512Kbps)
Internet expense
590 baht/month
Telephone expense
500 baht/month
*Remark (2baht/Minutes) and free 590 baht for call with in Thailand
Maintenance costs
200 baht/month
Fax
200 baht/month *(2baht/time)
Total
1,490 baht/month
TOT Package
Page 85
http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=82&Itemid=58&lang=en
Logo Bangkok Insurance.

Fire Insurance
I Love PANSIB Company do fire Insurance with Bangkok Insurance PCL. (Thailand)
with limits protection is 1,000,000 Baht and insurance rate is 25,844 per years, it is a fix cost.
If damage the insurance the company gets limits protection is coverage 7590000 Bath.
Bangkok Insurance PCL are protects everything in the shop and protection for year by year.
Employee motivation
I Love PANSIB Company consider the employee to work happily and satisfaction in
organization, we separate reward to employee into the tangible and intangible reward.
The tangible reward we will give sale commission 0.5 percent from total sale for employee
every person and get the bonus double the salary for every ending of year. We will vote
diligent employee in site the company and high relationship in the organization for every
ending of year, and then we will give reward 10,000 baht for that employee.
The intangible reward we will give employees appreciation, teaching jobs for employees to
development employees weaknesses. We will sending employees to training then get more
knowledge, greeting talk with employees and inquire happiness and sorrow of employees that
we collectively recognition, which means that we take care employees and their feelings.
The tangible and intangible rewards are the factor to motivate employees to work willingly
and the employee to work happily and satisfaction in the organization.
Page 86
Employee training
I Love PANSIB Company training program about customer service for employees
which is because to make customer satisfaction, happily and fell cost effective to used our
service. This training program can improve skill, knowledge, and personality of our
employees, so we expect to our good service can attract more customers, then to increase our
income, and also increase company profit. We will provide training program 1 time per year,
which is the first week ending June of every year, total is four days, two day for employee
training and two day this employee stop working for traveling or relax. We will provide
training on June because is half of year and not have holiday and other festival, in addition
the customers have less. So we will prepare to train employees get more knowledge, greeting
talk with employees and inquire happiness. We will pay one day for employee training
expense about 5,000 baht, which is 3hours in the morning about knowledge and skill. 3 hours
in the afternoon is about practical section, so we have to train 2 day in one year, and the total
employee in the organization have 11 Person, so total train employee expense is 55,000 baht
per year. We have invited instructor that have more skill, knowledge, and more experience to
training our employee form Logo Training center service Co, Ltd.
Logo Training center service Co, Ltd.

Courses training our employee form Logo Training center service Co, Ltd
- Team building (walk rally)
- Awareness programs with the organization.
- Advanced Selling Skills.
- Head of Curriculum Development.
- Service Excellence Program.
Page 87
- Effective Business Writing.

Address: The Training Centre Limited, 52/174 Krungthep Street Rd.Saphansoong District
Office Bangkok 10250 Thailand. Tel: 02-736-0408-9. Fax: 0-2736-0050.
http://www.trainingservice.co.th/.
Staffs Uniform
I Love PANSIB Company will make staff Uniform for employees. We will provide
employees with uniforms and the uniform good looking of employees as well as the factors
that support. When employees wear uniforms will facilitate the tidy organization, the
economical to employees and convenient to operate for employees. All employees will
receive two series of Staffs Uniform and cost for one series is 250 baht, therefore total cost
for every time that we make Staffs Uniform is 5,500 baht. Staffs Uniform can promote our
company, such as when customer come to shop can see our logo and our companys name,
and then they will remember to I Love PANSIB Company of our company Staffs Uniform.
Uniform character and enhance the image of your organization.
Page 88
Administration cost for 5 years
Year 1
No
1
2
3
4
5
6
7
8
Description
Employee salary
T internet and telephone expense/month

Water
Rental Free
Insurance
Employee training
Employee motivation
Staf s Uniform
Total
Jan
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000
1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880
513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2
9000000 - - - - - - - - - - 9000000
25,844 - - - - - - - - - - 25844
5500 - - - - - - - - - - 5500
1,356,000 - - - - - - - - - - 1356000
5500 - - - - - - - - - - 5500
2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956
Year2
No
1
2
3
4
5
6
7
8
Description
Employee salary

Water
Rental Free
Insurance
Employee training
Employee motivation
Staf s Uniform
Total
Jan
113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000
1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880
513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2
9000000 - - - - - - - - - - 9000000
25,844 - - - - - - - - - - 25844
5500 - - - - - - - - - - 5500
1,356,000 - - - - - - - - - - 1356000
5500 - - - - - - - - - - 5500
2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956
Page 89
Year3
No
1
2
3
4
5
6
7
8
Description
Employee salary

Water
Rental Free
Insurance
Employee training
Employee motivation
Staf s Uniform
Total
Jan
113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000
1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880
513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2
9000000 - - - - - - - - - - 9000000
25,844 - - - - - - - - - - 25844
5500 - - - - - - - - - - 5500
1,356,000 - - - - - - - - - - 1356000
5500 - - - - - - - - - - 5500
2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956
Year4
No
1
2
3
4
5
6
7
8
Description
Employee salary

Water
Rental Free
Insurance
Employee training
Employee motivation
Staf s Uniform
Total
Jan
113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000
1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880
513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2
9000000 - - - - - - - - - - 9000000
25,844 - - - - - - - - - - 25844
5500 - - - - - - - - - - 5500
1,356,000 - - - - - - - - - - 1356000
5500 - - - - - - - - - - 5500
2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956
Page 90
Year5
No
1
2
3
4
5
6
7
8
Description
Employee salary

Water
Rental Free
Insurance
Employee training
Employee motivation
Staf s Uniform
Total
Jan
113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000
1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880
513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2
9000000 - - - - - - - - - - 9000000
25,844 - - - - - - - - - - 25844
5500 - - - - - - - - - - 5500
1,356,000 - - - - - - - - - - 1356000
5500 - - - - - - - - - - 5500
2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956
The table show the administration cost in employee salary, rental fees of I Love
PANSIB shop, stationary expense in every department, electricity, water, internet &
telephone, social insurance for employees, motivation expense, staffs shirt, for every
departments, depreciation for investment equipment, and other ordering expense, the total
administration cost is 2,507,956 baht, and other five years administration cost is below.
Page 91
6.11 Depreciation to administration cost for 60 months

Year1
I Love PANSIB Administration depreciation

No
1
2
3
4
5
Description
Rental Free
Insurance
Employee training
Employee motivation
Staffs Uniform
Total
Jan
7,500
2,153.60
458
113,000
458
12369.6
Feb
7,500
2,153.60
458
113,000
458
12369.6
Mar
7,500
2,153.60
458
113,000
458
12369.6
Apr
7,500
2,153.60
458
113,000
458
12369.6
May
7,500
2,153.60
458
113,000
458
12369.6
Jun
7,500
2,153.60
458
113,000
458
12369.6
Jul
7,500
2,153.60
458
113,000
458
12369.6
Aug Sep
7,500 7,500
2,153.60 2,153.60
458 458
113,000 113,000
458 458
12369.6 12369.6
Oct
7,500
2,153.60
458
113,000
458
12369.6
Nov
7,500
2,153.60
458
113,000
458
12369.6
Dec
7,500
2,153.60
458
113,000
458
12369.6
Total
900,000
25,844
5,500
1,356,000
5,500
1072444
Aug Sep
7,500 7,500
2,153.60 2,153.60
458 458
113,000 113,000
458 458
12369.6 12369.6
Oct
7,500
2,153.60
458
113,000
458
12369.6
Nov
7,500
2,153.60
458
113,000
458
12369.6
Dec
7,500
2,153.60
458
113,000
458
12369.6
Total
900,000
25,844
5,500
1,356,000
5,500
1072444
Aug Sep
7,500 7,500
2,153.60 2,153.60
458 458
113,000 113,000
458 458
12369.6 12369.6
Oct
7,500
2,153.60
458
113,000
458
12369.6
Nov
7,500
2,153.60
458
113,000
458
12369.6
Dec
7,500
2,153.60
458
113,000
458
12369.6
Total
900,000
25,844
5,500
1,356,000
5,500
1072444
Year2

No
1
2
3
4
5
Description
Rental Free
Insurance
Employee training
Employee motivation
Staffs Uniform
Total
Jan
7,500
2,153.60
458
113,000
458
12369.6
Feb
7,500
2,153.60
458
113,000
458
12369.6
Mar
7,500
2,153.60
458
113,000
458
12369.6
Apr
7,500
2,153.60
458
113,000
458
12369.6
May
7,500
2,153.60
458
113,000
458
12369.6
Jun
7,500
2,153.60
458
113,000
458
12369.6
Jul
7,500
2,153.60
458
113,000
458
12369.6
Year3

No
1
2
3
4
5
Description
Rental Free
Insurance
Employee training
Employee motivation
Staffs Uniform
Total
Jan
7,500
2,153.60
458
113,000
458
12369.6
Feb
7,500
2,153.60
458
113,000
458
12369.6
Mar
7,500
2,153.60
458
113,000
458
12369.6
Apr
7,500
2,153.60
458
113,000
458
12369.6
May
7,500
2,153.60
458
113,000
458
12369.6
Jun
7,500
2,153.60
458
113,000
458
12369.6
Jul
7,500
2,153.60
458
113,000
458
12369.6
Page 92
Year4

No
1
2
3
4
5
Description
Rental Free
Insurance
Employee training
Employee motivation
Staffs Uniform
Total
Jan
7,500
2,153.60
458
113,000
458
12369.6
Feb
7,500
2,153.60
458
113,000
458
12369.6
Mar
7,500
2,153.60
458
113,000
458
12369.6
Apr
7,500
2,153.60
458
113,000
458
12369.6
May
7,500
2,153.60
458
113,000
458
12369.6
Jun
7,500
2,153.60
458
113,000
458
12369.6
Jul
7,500
2,153.60
458
113,000
458
12369.6
Aug Sep
7,500 7,500
2,153.60 2,153.60
458 458
113,000 113,000
458 458
12369.6 12369.6
Oct
7,500
2,153.60
458
113,000
458
12369.6
Nov
7,500
2,153.60
458
113,000
458
12369.6
Dec
7,500
2,153.60
458
113,000
458
12369.6
Total
900,000
25,844
5,500
1,356,000
5,500
1072444
Aug Sep
7,500 7,500
2,153.60 2,153.60
458 458
113,000 113,000
458 458
12369.6 12369.6
Oct
7,500
2,153.60
458
113,000
458
12369.6
Nov
7,500
2,153.60
458
113,000
458
12369.6
Dec
7,500
2,153.60
458
113,000
458
12369.6
Total
900,000
25,844
5,500
1,356,000
5,500
1072444
Year5

No
1
2
3
4
5
Description
Rental Free
Insurance
Employee training
Employee motivation
Staffs Uniform
Total
Jan
7,500
2,153.60
458
113,000
458
12369.6
Feb
7,500
2,153.60
458
113,000
458
12369.6
Mar
7,500
2,153.60
458
113,000
458
12369.6
Apr
7,500
2,153.60
458
113,000
458
12369.6
May
7,500
2,153.60
458
113,000
458
12369.6
Jun
7,500
2,153.60
458
113,000
458
12369.6
Jul
7,500
2,153.60
458
113,000
458
12369.6
Tables below show the depreciation of administration cost in each month for 5years.
As items: rental fees, training, motivation, insurance for employees and staffs shirt.
Page 93
Chapter 7
Financial Analysis
Page 94
Income statement
Year 1
I Love Pansib
Income Statement
For the year ended December,31 year 1
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Total Cost of goods sold
Gross Income
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
342,000
342,000
342,000
342,000
342,000
342,000
456,000
456,000
456,000
456,000
399,000
399,000
399,000
399,000
399,000
399,000
456,000
456,000
456,000
456,000
570,000
570,000
684,000
684,000
197,100
110,000
307,100
197,100
110,000
307,100
197,100
110,000
307,100
262,800
110,000
372,800
262,800
110,000
372,800
229,950
110,000
339,950
229,950
110,000
339,950
229,950
110,000
339,950
262,800
110,000
372,800
262,800
110,000
372,800
328,500
110,000
438,500
394,200
110,000
504,200
34,900
34,900
34,900
83,200
83,200
59,050
59,050
59,050
83,200
83,200
131,500
179,800
Operating expenses
Selling expenses:
Discount sale
Advertising expenses:
Radio advertising
Total operating expenses
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
11,000
6,000
6,000
11,000
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
11,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
Net income before operations
21,900
21,900
21,900
72,200
72,200
48,550
48,550
48,550
72,200
70,200
70,200
70,200
Operating income (Loss)

Interast expenses
Total operating income
Taxes (10%)
Net Income
Retained earnings at beginning
Retained earnings at ending
0
21,900
2,190
19,710
19,710
19,710
0
21,900
2,190
19,710
19,710
0
0
21,900
2,190
19,710
0
19,710
0
72,200
7,220
64,980
19,710
45,270
0
72,200
7,220
64,980
45,270
19,710
0
48,550
4,855
43,695
19,710
23,985
0
48,550
4,855
43,695
23,985
19,710
0
48,550
4,855
43,695
19,710
23,985
0
72,200
7,220
64,980
23,985
40,995
0
70,200
7,020
63,180
40,995
22,185
0
70,200
7,020
63,180
22,185
40,995
0
70,200
7,020
63,180
40,995
22,185
Year 2
I Love Pansib
Income Statement
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
684,000
684,000
513,000
513,000
513,000
513,000
570,000
570,000
513,000
513,000
456,000
456,000
456,000
456,000
456,000
456,000
456,000
456,000
513,000
513,000
570,000
570,000
798,000
798,000
394,200
110,000
504,200
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
295,650
110,000
405,650
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
295,650
110,000
405,650
328,500
110,000
438,500
459,900
110,000
569,900
179,800
107,350
107,350
131,500
107,350
83,200
83,200
83,200
83,200
107,350
131,500
228,100
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
12,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
8,000
3,000
3,000
9,500
6,000
6,000
13,000
6,000
6,000
13,000
166,800
94,350
94,850
124,000
99,850
75,700
75,700
75,700
75,200
97,850
118,500
215,100

Interast expenses
Taxes (10%)
Net Income
0
166,800
16,680
150,120
150,120
150,120
0
94,350
9,435
84,915
150,120
-65,205
0
94,850
9,435
85,415
-65,205
20,210
0
124,000
12,400
111,600
20,210
91,390
0
99,850
9,985
89,865
91,390
-1,525
0
75,700
7,570
68,130
-1,525
66,605
0
75,700
7,570
68,130
66,605
1,525
0
75,700
7,570
68,130
1,525
66,605
0
75,200
7,520
67,680
66,605
1,075
0
97,850
9,785
88,065
1,075
86,990
0
118,500
11,850
106,650
86,990
19,660
0
215,100
21,510
193,590
19,660
173,930
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Page 95
Year 3
I Love Pansib
Income Statement
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
798,000
798,000
570,000
570,000
570,000
570,000
570,000
570,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
570,000
570,000
570,000
570,000
912,000
912,000
459,900
110,000
569,900
328,500
110,000
438,500
328,500
110,000
438,500
322,500
110,000
432,500
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
328,500
110,000
438,500
525,600
110,000
635,600
228,100
131,500
131,500
137,500
107,350
107,350
107,350
107,350
107,350
131,500
131,500
276,400
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
6,000
6,000
18,500
6,000
6,000
18,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
6,000
6,000
18,500
6,000
6,000
19,000
209,600
113,000
125,000
132,500
102,350
102,850
102,850
102,850
102,350
126,500
113,000
257,400

Interast expenses
Taxes (10%)
Net Income
0
209,600
20,960
188,640
188,640
188,640
0
113,000
11,300
101,700
188,640
-86,940
0
125,000
12,500
112,500
-86,940
25,560
0
132,500
13,250
119,250
25,560
93,690
0
102,350
10,235
92,115
93,690
-1,575
0
102,850
10,285
92,565
-1,575
90,990
0
102,850
10,285
92,565
90,990
1,575
0
102,850
10,285
92,565
1,575
90,990
0
102,350
10,350
92,000
90,990
1,010
0
126,500
12,650
113,850
1,010
112,840
0
113,000
11,300
101,700
112,840
-11,140
0
257,400
25,740
231,660
-11,140
220,520
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Year 4
I Love Pansib
Income Statement
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
912,000
912,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
798,000
798,000
912,000
912,000
1,026,000
1,026,000
525,600
110,000
635,600
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
459,900
110,000
569,900
525,600
110,000
635,600
591,300
110,000
701,300
276,400
131,500
131,500
131,500
131,500
131,500
131,500
131,500
131,500
228,100
276,400
324,700
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
0
0
6,500
0
0
6,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
0
0
6,500
0
0
6,500
0
0
6,500
269,900
125,000
125,000
126,500
126,500
127,000
127,000
126,500
126,500
221,600
269,900
318,200

Interast expenses
Taxes (10%)
Net Income
0
269,900
26,990
242,910
242,910
242,910
0
125,000
12,500
112,500
242,910
-130,410
0
125,000
12,500
112,500
-130,410
-17,910
0
126,500
12,650
113,850
-17,910
95,940
0
126,500
12,650
113,850
95,940
17,910
0
127,000
12,700
114,300
17,910
96,390
0
127,000
12,700
114,300
96,390
17,910
0
126,500
12,650
113,850
17,910
95,940
0
126,500
12,650
113,850
95,940
17,910
0
221,600
22,160
199,440
17,910
181,530
0
269,900
26,990
242,910
181,530
61,380
0
318,200
31,820
286,380
61,380
225,000
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Page 96
Year 5
I Love Pansib
Income Statement
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Revenue
Sales
1,026,000
570,000
570,000
570,000
570,000
570,000
570,000
684,000
798,000
912,000
1,026,000
1,140,000
Total Revenue 1,026,000
570,000
570,000
570,000
570,000
570,000
570,000
684,000
798,000
912,000
1,026,000
1,140,000
Cost of goods sold
Raw material cost591,300
328,500
328,500
328,500
328,500
328,500
328,500
394,700
459,900
526,000
591,300
657,000
Direct labor
110,000
110,000
110,000
110,000
110,000
110,000
110,000
110,000
110,000
110,000
110,000
110,000
Total Cost of goods
701,300
sold
438,500
438,500
438,500
438,500
438,500
438,500
504,700
569,900
636,000
701,300
767,000
Gross Income
324,700
131,500
131,500
131,500
131,500
131,500
131,500
179,300
228,100
276,000
324,700
373,000
5,000
2,000
7,000
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
0
0
7,000
0
0
6,500
0
0
6,500
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
6,500
0
0
6,500
0
0
7,000
0
0
7,000
Net income before317,700

operations 124,500
125,000
125,000
126,500
127,000
127,000
174,300
221,600
269,500
317,700
366,000

Interast expenses
0
0
Total operating 317,700
income
124,500
Taxes (10%)
31,770
12,450
Net Income
285,930
112,050
Retained earnings 285,930
at beginning 285,930
Retained earnings285,930
at ending -173,880
0
125,000
12,500
112,500
-173,880
-61,380
0
125,000
12,500
112,500
-61,380
51,120
0
126,500
12,650
113,850
51,120
62,730
0
127,000
12,700
114,300
62,730
51,570
0
127,000
12,700
114,300
51,570
62,730
0
174,300
17,430
156,870
62,730
94,140
0
221,600
22,160
199,440
94,140
105,300
0
269,500
26,950
242,550
105,300
137,250
0
317,700
31,770
285,930
137,250
148,680
0
366,000
36,600
329,400
148,680
180,720
Operating expenses
Selling expenses:
Discount sale
5,000
2,000
7,000
Radio advertising
0
0
7,000
Page 97
Balance Sheet
JAN
Asset
Current asset
Cash
500,000
500,000
Total current asset
Fixed Asset
Operating and Admin fixed asset
394,200
394,200
Total fixed asset
Total Asset
Liability and Equity
Acc. Payable
Note Payable
Accruals
Total Liability
Long term debt
Retained earnings
Total Equity
Total Liability & Equity
FEB
Balance Sheet
Year 1
JUN
JUL
MAR
APR
MAY
AUG
SEP
OCT
NOV
DEC
427,000
427,000
411,300
411,300
427,000
427,000
390,000
390,000
398,000
398,000
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
894,200
821,200
805,500
821,200
0
355,100
0
0
0
342,000
342,000
0
479,200
0
0
0
342,000
342,000
0
463,500
0
0
0
342,000
342,000
312,000
312,000
300,200
300,200
459,000
459,000
550,000
550,000
629,000
629,000
650,000
650,000
5,453,500
5,453,500
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
4,730,400
4,730,400
784,200
792,200
706,200
694,400
853,200
944,200
1,023,200
1,044,200
10,183,900
0
365,200
0
0
0
456,000
456,000
0
328,200
0
0
0
456,000
456,000
0
393,200
0
0
0
399,000
399,000
0
307,200
0
0
0
399,000
399,000
0
295,400
0
0
0
399,000
399,000
0
397,200
0
0
0
456,000
456,000
0
488,200
0
0
0
456,000
456,000
821,200
805,500
821,200
784,200
792,200
706,200
694,400
853,200
944,200
0
453,200
0
0
0
570,000
570,000
1,023,200
0
360,200
0
0
0
684,000
684,000
1,044,200
Total
0
4,685,800
0
0
0
5,301,000
5,301,000
10,183,900
Page 98
Balance Sheet
Year 2
JUN
JUL
JAN
Asset
Current asset
Cash
1,620,300
Total current asset
1,620,300
Fixed Asset
394,200
394,200
Total fixed asset
FEB
MAR
APR
MAY
1,534,000
1,534,000
1,520,000
1,520,000
1,500,000
1,500,000
1,432,000
1,432,000
1,470,500
1,470,500
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
Total Asset
2,014,500
1,928,200
1,914,200
1,894,200
1,826,200

Acc. Payable
Note Payable
Other
Total Liability
Long term debt
Retained earnings
Total Equity
0
0
0
0
19,500
28,200
49,200
242,200
0
0
0
0
0
0
0
0
0
0
0
0
1,995,000 1,900,000 1,865,000 1,652,000
1,995,000 1,900,000 1,865,000 1,652,000
Total Liability & Equity 2,014,500
1,928,200
1,914,200
1,894,200
AUG
SEP
OCT
NOV
DEC
Total
1,304,000
1,304,000
1,293,000
1,293,000
1,550,000
1,550,000
1,655,000
1,655,000
2,003,000
2,003,000
2,305,000
2,305,000
19,186,800
19,186,800
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
4,730,400
4,730,400
1,864,700
1,698,200
1,687,200
1,944,200
2,049,200
2,003,000
2,699,200
23,917,200
0
0
0
0
0
172,200
211,459
231,858
418,858
280,657
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,654,000 1,653,241 1,466,343 1,268,342 1,663,543
1,654,000 1,653,241 1,466,343 1,268,342 1,663,543
0
0
216,282
31,254
0
0
0
0
0
0
1,832,918 1,971,746
1,832,918 1,971,746
0
62,200
0
0
0
2,637,000
2,637,000
0
1,963,867
0
0
0
21,559,133
21,559,133
1,826,200
2,049,200
2,699,200
23,917,200
1,864,700
1,698,200
1,687,200
1,944,200
2,003,000
Page 99
Balance Sheet
year 3
JUN
JUL
JAN
Asset
Current asset
Cash
1,980,000
Total current asset
1,980,000
Fixed Asset
394,200
Total fixed asset
394,200
FEB
MAR
APR
MAY
1,789,200
1,789,200
1,766,000
1,766,000
1,604,400
1,604,400
1,574,000
1,574,000
1,546,600
1,546,600
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
Total Asset
2,374,200
2,183,400
2,160,200
1,998,600
1,968,200

Acc. Payable
Note Payable
Other
Total Liability
Long term debt
Retained earnings
Total Equity
0
0
0
0
807,200
359,400
269,780
341,510
0
0
0
0
0
0
0
0
0
0
0
0
1,567,000 1,824,000 1,890,420 1,657,090
1,567,000 1,824,000 1,890,420 1,657,090
2,183,400
2,160,200
1,998,600
AUG
SEP
OCT
NOV
DEC
Total
1,446,600
1,446,600
1,325,000
1,325,000
1,299,000
1,299,000
1,600,300
1,600,300
2,300,000
2,300,000
2,500,100
2,500,100
20,731,200
20,731,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
4,730,400
4,730,400
1,940,800
1,840,800
1,719,200
1,693,200
1,994,500
2,694,200
2,894,300
25,461,600
0
0
0
0
0
179,200
398,500
257,700
306,290
313,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,789,000 1,542,300 1,583,100 1,412,910 1,379,800
1,789,000 1,542,300 1,583,100 1,412,910 1,379,800
0
0
340,200
241,200
0
0
0
0
0
0
1,654,300 2,453,000
1,654,300 2,453,000
0
348,300
0
0
0
2,546,000
2,546,000
0
4,162,680
0
0
0
21,298,920
21,298,920
1,968,200
1,994,500
2,894,300
25,461,600
1,940,800
1,840,800
1,719,200
1,693,200
2,694,200
Page 100
JAN
Asset
Current asset
Cash
2,100,000
Total current asset
2,100,000
Fixed Asset
394,200
Total fixed asset
394,200
FEB
MAR
APR
MAY
1,977,000
1,977,000
1,935,000
1,935,000
1,894,000
1,894,000
1,600,200
1,600,200
1,766,000
1,766,000
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
2,371,200
2,329,200
2,288,200
1,994,400
Total Asset
2,494,200

Acc. Payable
Note Payable
Other
Total Liability
Long term debt
Retained earnings
Total Equity
0
0
0
0
78,500
60,298
28,700
301,460
0
0
0
0
0
0
0
0
0
0
0
0
2,415,700 2,310,902 2,300,500 1,986,740
2,415,700 2,310,902 2,300,500 1,986,740
Balance Sheet
Year 4
JUN
JUL
2,371,200
2,329,200
2,288,200
AUG
SEP
OCT
NOV
DEC
Total
1,520,000
1,520,000
1,409,000
1,409,000
1,390,000
1,390,000
1,899,000
1,899,000
2,200,900
2,200,900
2,440,000
2,440,000
22,131,100
22,131,100
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
4,730,400
4,730,400
2,160,200
1,914,200
1,803,200
1,784,200
2,293,200
2,595,100
2,834,200
26,861,500
0
0
0
0
0
544,155
20,200
448,768
271,100
355,190
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,450,245 2,140,000 1,465,432 1,532,100 1,429,010
1,450,245 2,140,000 1,465,432 1,532,100 1,429,010
0
0
100,000
98,991
0
0
0
0
0
0
2,193,200 2,496,109
2,193,200 2,496,109
0
70,798
0
0
0
2,763,402
2,763,402
0
2,378,160
0
0
0
24,483,340
24,483,340
1,994,400
2,293,200
2,834,200
26,861,500
2,160,200
1,914,200
1,803,200
1,784,200
2,595,100
Page 101
Balance Sheet
Year 5
JUN
JUL
JAN
Asset
Current asset
Cash
2,490,000
Total current asset
2,490,000
Fixed Asset
394,200
Total fixed asset
394,200
FEB
MAR
APR
MAY
2,019,000
2,019,000
1,998,000
1,998,000
1,966,000
1,966,000
1,798,000
1,798,000
1,800,900
1,800,900
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
Total Asset
2,884,200
2,413,200
2,392,200
2,360,200
2,192,200

Acc. Payable
Note Payable
Other
Total Liability
Long term debt
Retained earnings
Total Equity
0
0
0
0
268,324
354,008
93,200
27,300
0
0
0
0
0
0
0
0
0
0
0
0
2,615,876 2,059,192 2,299,000 2,332,900
2,615,876 2,059,192 2,299,000 2,332,900
2,413,200
2,392,200
-
2,360,200
AUG
SEP
OCT
NOV
DEC
Total
1,699,000
1,699,000
1,609,000
1,609,000
1,407,000
1,407,000
2,008,700
2,008,700
2,980,000
2,980,000
3,400,000
3,400,000
25,175,600
25,175,600
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
394,200
4,730,400
4,730,400
2,195,100
2,093,200
2,003,200
1,801,200
2,402,900
3,374,200
3,794,200
29,906,000
0
0
0
0
0
68,191
36,450
89,680
3,700
2,900
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,124,009 2,158,650 2,003,520 1,999,500 1,798,300
2,124,009 2,158,650 2,003,520 1,999,500 1,798,300
0
0
622,678
385,883
0
0
0
0
0
0
1,780,222 2,988,317
1,780,222 2,988,317
0
245,610
0
0
0
3,548,590
3,548,590
0
2,197,924
0
0
0
27,708,076
27,708,076
2,192,200
2,402,900
3,794,200
29,906,000
2,195,100
2,093,200
2,003,200
1,801,200
3,374,200
Page 102
Cash in flows
Year 1
Cash in flows
Cash flows from operating
activities
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
Cash received from Retail
342,000
342,000
342,000
456,000
456,000
399,000
399,000
399,000
456,000
456,000
570,000
684,000
5,301,000
other
Total
Cash out flows
Operating expense
342,000
342,000
342,000
456,000
456,000
399,000
399,000
399,000
456,000
456,000
570,000
684,000
5,301,000
197,100
197,100
197,100
262,800
262,800
229,950
229,950
229,950
262,800
262,800
328,500
394,200
3,055,050
Marketing expense
Administrative expense
cash paid for income tax
Cash out flows from
operating activities
Net cash provided(used)by
Cash flows from investing
activities
Cash in flows
Other
Cash in flows from
Cash out flows
Cash paid for fixed assets
Cash out flows
Cash flows from investing
activities
cash flows from financing
activities
cash receive from
cashBorrowing
in flows from
financing activity
Cash out flows
Cash paid principal
Cash paid for interest
Cash inflows from
financing activities
Net cash provided (used)
by financing activities
13,000
113,500
114,800
13,000
113,500
23,940
138,740
13,000
113,500
23,940
138,740
11,000
113,500
31,920
156,420
11,000
113,500
31,920
156,420
10,500
113,500
27,930
151,930
10,500
113,500
27,930
151,930
10,500
113,500
27,930
151,930
11,000
113,500
31,920
156,420
13,000
113,500
31,920
158,420
13,000
113,500
23,940
138,740
13,000
113,500
23,940
138,740
142,500
1,362,000
307,230
1,753,230
227,200
203,260
203,260
299,580
299,580
247,000
247,000
247,000
299,580
297,580
421,260
545,260
3,537,560
Net cash increase or

decrease
Cash balance at the
beginning of the period
cash balance at the end of
the period
2,715,910
2,715,910
2,715,910
2,715,910
2,715,910
2,715,910
6,000,000
6,00,0000
6,000,000
6,000,000
14,503
25,000
39,503
14,624
25,000
39,624
14,746
25,000
39,746
114,860
25,000
139,860
15,118
25,000
40,118
15,244
25,000
40,244
15,371
25,000
40,371
15,499
25,000
40,499
15,628
25,000
40,628
15,758
25,000
40,758
15,890
25,000
40,890
14,503
25,000
39,503
300,000
581,744
39,503
39,624
39,746
139,860
40,118
40,244
40,371
40,499
40,628
40,758
40,890
39,503
581,744
5,960,497
163,636
163,514
159,720
259,462
206,756
206,629
206,501
258,952
256,822
380,370
505,757
8,728,616
39,503
203,139
366,653
526,373
785,835
992,591
1,199,220
1,405,721
1,664,673
1,921,495
2,301,865
11,407,068
39,503
203,139
366,653
526,373
785,835
992,591
1,199,220
1,405,721
1,664,673
1,921,495
2,301,865
2,807,622
14,214,690
Page 103
Year 2
Cash in flows
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
684,000
513,000
513,000
570,000
513,000
456,000
456,000
456,000
456,000
513,000
570,000
798,000
6,498,000
other
Total
684,000
513,000
513,000
570,000
513,000
456,000
456,000
456,000
456,000
513,000
570,000
798,000
6,498,000
Operating expense
394,200
295,650
295,650
328,500
295,650
262,800
262,800
262,800
262,800
295,650
328,500
459,900
3,744,900
Marketing expense
13,000
13000
12500
7500
7500
7500
7800
7500
8000
9500
13000
13000
119,800
113,500
113500
113500
113500
113500
113500
113500
113500
113500
113500
113500
113500
1,362,000
Cash flows from operating activities
Cash out flows
51300
51300
57000
51300
45600
45600
45600
45600
51300
57000
79800
581,400
Cash out flows from operating activities
520,700
473,450
472,950
506,500
467,950
429,400
429,700
429,400
429,900
469,950
512,000
666,200
5,808,100
Net cash provided(used)by operating

activities
127,700
39,550
40,050
63,500
45,050
26,600
26,300
26,600
26,600
43,050
58,000
131,800
654,800
Cash paid principal
15,000
1,000
8,333
20,000
8,000
5,500
5,500
5,500
5,500
15,758
15,890
30,000
135,981
300,000
Cash flows from investing activities

Cash in flows
Other
Cash in flows from operating activities
Cash out flows
Cash out flows
cash flows from financing activities
cash receive from Borrowing
cash in flows from financing activity
-
Cash out flows
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
Cash inflows from financing activities
40,000
26,000
33,333
45,000
33,000
30,500
30,500
30,500
30,500
40,758
40,890
55,000
Net cash provided (used) by financing

activities
40,000
26,000
33,333
45,000
33,000
30,500
30,500
30,500
30,500
40,758
40,890
55,000
Net cash increase or decrease
87,700
435,981
Cash balance at the beginning of the

period
cash balance at the end of the period
435,981
14,214,690
14,302,390
13,550
14,302,390
14,315,940
6,717
18,500
12,050
14,315,940
14,322,657
14,341,157
14,322,657
14,341,157
14,353,207
-3,900
-4,200
-3,900
-3,900
2,292
17,110
76,800
218,819
14,349,307
14,345,107
14,341,207
14,337,307
14,339,599
14,356,709
171,919,277
14,345,107
14,341,207
14,337,307
14,339,599
14,356,709
14,433,509
172,138,096
14,353,207
14,349,307
Page 104
Year 3
Cash in flows
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
798,000
570,000
570,000
570,000
513,000
513,000
513,000
513,000
513,000
570,000
570,000
912,000
7,125,000
other
Total
798,000
570,000
570,000
570,000
513,000
513,000
513,000
513,000
513,000
570,000
570,000
912,000
7,125,000
459,900
328,500
328,500
322,500
295,650
295,650
295,650
295,650
295,650
328,500
328,500
525,600
4,100,250
Cash out flows

Operating expense
Marketing expense
12,500
12,500
6,500
5,000
5,000
5,000
4,500
12,500
4,500
4,500
5,000
13,000
90,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
1,362,000
57,000
57,000
57,000
51,300
51300
51300
51,300
51,300
57,000
57,000
91,200
632,700
585,900
511,500
505,500
498,000
465,450
465,450
464,950
472,950
464,950
503,500
504,000
743,300
6,185,450

activities
212,100
58,500
64,500
72,000
47,550
47,550
48,050
40,050
48,050
66,500
66,000
168,700
939,550

Cash in flows
Other
Cash out flows
Cash out flows
-
Cash out flows

Cash paid principal
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
35,000
35,000
40,000
380,000
25,000
25,000
25,000
25,000
25,000
25000
25000
25000
25000
25000
25000
25000
300,000
55,000
55,000
55,000
55,000
55,000
55,000
55,000
55,000
55,000
60,000
60,000
65,000
680,000

activities
55,000
55,000
55,000
55,000
55,000
55,000
55,000
55,000
55,000
60,000
60,000
65,000
680,000
157,100

period
172,138,096
172,295,196
3,500
9,500
17,000
-7,450
-7,450
-6,950
-14,950
-6,950
6,500
6,000
103,700
259,550
172,295,196
172,298,696
172,308,196
172,325,196
172,317,746
172,310,296
172,303,346
172,288,396
172,281,446
172,287,946
172,293,946
2,067,448,502
172,298,696
172,308,196
172,325,196
172,317,746
172,310,296
172,303,346
172,288,396
172,281,446
172,287,946
172,293,946
172,397,646
2,067,708,052
Page 105
Year 4
Cash in flows
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
912,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
798,000
912,000
1,026,000
8,208,000
Other
Total
912000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
570,000
798,000
912,000
1,026,000
8,208,000
Operating expense
525,600
328,500
328,500
328,500
328,500
328,500
328,500
328,500
328,500
459,900
525,600
591,300
4,730,400
Marketing expense
6,500
6,500
6,500
5,000
5,000
4,500
5,000
5,000
5,000
6,800
6,500
6,500
68,800
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
1,362,000
Cash out flows
57,000
57,000
57,000
57,000
57,000
57,000
57,000
57,000
79,800
91,200
102,600
729,600
645,600
505,500
505,500
504,000
504,000
503,500
504,000
504,000
504,000
660,000
736,800
813,900
6,890,800

activities
266,400
64,500
64,500
66,000
66,000
66,500
66,000
66,000
66,000
138,000
175,200
212,100
1,317,200

Cash in flows
Other
Cash out flows
Cash out flows
-
Cash out flows

Cash paid principal
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30000
35,000
35,000
40,000
380,000
25,000
25,000
25,000
25,000
25,000
25000
25000
25000
25000
25000
25000
25000
300,000
55,000
55,000
55,000
55,000
55,000
55,000
55,000
55,000
55,000
60,000
60,000
65,000
680,000

activities
55,000
55,000
55,000
55,000
55,000
55,000
55,000
55000
55,000
60,000
60,000
65,000
680,000
211,400
9,500
9,500
11,000
11,000
11,500
11,000
11,000
11,000
78,000
115,200
147,100
637,200

period
2,067,708,052
2,067,919,452
20,667,928,952
20,667,938,452
20,667,949,452
20,667,960,452
20,667,971,952
20667982952
20,667,993,952
20,668,004,952
20,668,082,952
20,668,198,152
210,815,639,724
2,067,919,452
2,067,928,952
20,667,938,452
20,667,949,452
20,667,960,452
20,667,971,952
20,667,982,952
20,667,993,952
20,668,004,952
20,668,082,952
20,668,198,152
20,668,345,252
210,816,276,924
Page 106
Year 5
Cash in flows
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Total
1,026,000
570,000
570,000
570,000
570,000
570,000
570,000
684,000
798000
912000
1026000
1140000
9006000
other
Total
1,026,000
570,000
570,000
570,000
570,000
570,000
570,000
684,000
798000
912000
1026000
1140000
9006000
Cash out flows

Operating expense
591,300
328,500
328,500
328,500
328,500
328,500
328,500
394,700
459,900
526,000
591,300
657,000
5,191,200
Marketing expense
7,000
7,500
6,500
6,500
5,000
4,500
4,500
5,000
6500
7000
7000
7000
74,000
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113,500
113500
113500
113500
113500
1,362,000
57,000
57,000
57,000
57,000
57000
57000
68,400
79800
91200
102,600
114,000
798,000
711,800
178,000
177,000
177,000
175,500
175000
175000
186,900
199800
211700
223100
234500
2,825,300

activities
314,200
392,000
393,000
393,000
394,500
395,000
395,000
497,100
598200
700300
802900
905500
6,180,700
200,000
200,000
200,000
200,000
200,000
200,000
200,000
300,000
300,000
500,000
500,000
500,000
3,500,000

Cash in flows
Other
Cash out flows
Cash out flows
-
Cash out flows

Cash paid principal
25,000
25,000
25,000
25,000
25,000
25000
25000
25000
25000
25000
25000
25000
300,000
225,000
225,000
225,000
225,000
225,000
225,000
225,000
325,000
325,000
525,000
525,000
525,000
3,800,000

activities
225,000
225,000
225,000
225,000
225,000
225,000
225,000
325,000
325,000
525,000
525,000
525,000
3800000
167,000
168,000
175,300
277,900
89,200

period
210,816,276,924
210,816,366,124 210,816,533,124
168,000
169,500
170,000
170,000
172,100
273,200
210,816,701,124
210,816,869,124
210,817,038,624
210,817,208,624
210,817,378,624
210,817,550,724
210,816,869,124
210,817,038,624
210,817,208,624
210,817,378,624
210,817,550,724
210,817,823,924
210,817,823,924 210,817,999,224
380,500
210,818,277,124
2,380,700
2,529,806,023,288

210,816,366,124 210,816,533,124
210,816,701,124
210,817,999,224
210,818,277,124
210,818,657,624 2,529,808,403,988
Page 107
Chapter 8
Risk Management
Page 108
Risk analysis
Risk of I Love Paansib Thai dessert. That's mean make our product can failed in part of
bussiness in the future so, our group if received to chance of risk can againt risk occur in the
future and solve that problem. For I Love Pansib Thaidessert analysis about risk devied into
two part as Internal risk and External risk.
Internal Risk
Employees Risk
Basically I can divide internal risk into 3 basic sub-categories.
Existing Employees
Former Employees
Employees of Third Parties
There are some treatments of risk that classify particular categories of customers as
also being an internal threat but for the circumstances of our discussion.
Existing Employees
Such as lack of training, Lack of experience, Accidental.
Former Employees
The risk always increases if the person was fired or laid off, as opposed to leaving willingly
for a different or a better job.
Employees of Third Parties
As the global competitive environment becomes more intense ans as the economic
environment further encourages companies to cut costs, enterprises are increasingly sourcing
simpler functions to Third parties entities.
High-risk food
Food poisoning bacteria can be naturally present in food, and in the right conditions it can
take just seven hours for a single bacterium can grow into more than two million bacteria.
Bacteria grow and multiply on some types of food more easily than on other. The types of
foods which bacteria prefer include,
-Meat
-Poultry
-Dairy products
Page 109
External Risk
Economic Risk
Nowadays some teenagers dont know Pansib Thai desserts. Some of people dont
like sweet taste.
Recognition of the benefits of preservation by decision makers.
A process for selecting digital materials with long-term value.
Incentive for decision makers to preserve in the public interest.
Appropriate organization and governance of digital preservation activities.
Social Risk
Nowadays Thai dessert usually not popular because in present social get Western cultural has
embraced the role, It can be seen that some Thai children found think for eating Thai dessert
are obsolete, ancient which different from other dessert, So our product have improve about
favors and keep up modern and various favors of PANSIB has more interesting.
Risk management summary

For operate the business must have risk that's important factor for run the business to failed or
successful. Have many factor of risk can occur as competition, so if we know to the problem,
we have plan for reduced risk and readiness the best ways against effect of business. For
operate the business must learning about information and risk before investing by learn from
risk assessment and also eliminate risk too.
Page 110
If sale decrease by 5%
The profit and loss statement will be as the following and I love Pansib retain earning at
the end of year five will be as the following that show in the statement.
Year 1
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Sale decrease 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
324,900
324,900
324,900
324,900
324,900
324,900
433,200
433,200
433,200
433,200
379,050
379,050
379,050
379,050
379,050
379,050
433,200
433,200
433,200
433,200
541,500
541,500
649,800
649,800
197,100
110,000
307,100
197,100
110,000
307,100
197,100
110,000
307,100
262,800
110,000
372,800
262,800
110,000
372,800
229,950
110,000
339,950
229,950
110,000
339,950
229,950
110,000
339,950
262,800
110,000
372,800
262,800
110,000
372,800
328,500
110,000
438,500
394,200
110,000
504,200
17,800
17,800
17,800
60,400
60,400
39,100
39,100
39,100
60,400
60,400
103,000
145,600
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
11,000
6,000
6,000
11,000
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
11,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
4,800
4,800
4,800
49,400
49,400
28,600
28,600
28,600
49,400
47,400
90,000
132,600

Interast expenses
Taxes (10%)
Net Income
0
4,800
480
4,320
4,320
4,320
0
4,800
480
4,320
4,320
0
0
4,800
480
4,320
0
4,320
0
49,400
4,940
44,460
4,320
40,140
0
49,400
4,940
44,460
40,140
4,320
0
28,600
2,860
25,740
4,320
21,420
0
28,600
2,860
25,740
21,420
4,320
0
28,600
2,860
25,740
4,320
21,420
0
49,400
4,940
44,460
21,420
23,040
0
47,400
4,740
42,660
23,040
19,620
0
90,000
9,000
81,000
19,620
61,380
0
132,600
13,260
119,340
61,380
57,960
Year 2
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Sale decrease 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
649,800
649,800
487,350
487,350
487,350
487,350
541,500
541,500
487,350
487,350
433,200
433,200
433,200
433,200
433,200
433,200
433,200
433,200
487,350
487,350
541,500
541,500
758,100
758,100
394,200
110,000
504,200
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
295,650
110,000
405,650
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
295,650
110,000
405,650
328,500
110,000
438,500
459,900
110,000
569,900
145,600
81,700
81,700
103,000
81,700
60,400
60,400
60,400
60,400
81,700
103,000
188,200
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
12,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
8,000
3,000
3,000
9,500
6,000
6,000
13,000
6,000
6,000
13,000
132,600
68,700
69,200
95,500
74,200
52,900
52,900
52,900
52,400
72,200
90,000
175,200

Interast expenses
Taxes (10%)
Net Income
0
132,600
13,260
119,340
119,340
119,340
0
68,700
6,870
61,830
119,340
-57,510
0
69,200
6,920
62,280
-57,510
119,790
0
95,500
9,550
85,950
119,790
-33,840
0
74,200
7,420
66,780
-33,840
100,620
0
52,900
5,290
47,610
100,620
-53,010
0
52,900
5,290
47,610
-53,010
100,620
0
52,900
5,290
47,610
100,620
-53,010
0
52,400
5,240
47,160
-53,010
100,170
0
72,200
7,220
64,980
100,170
-35,190
0
90,000
9,000
81,000
-35,190
116,190
0
175,200
17,520
157,680
116,190
41,490
Page 111
Year 3
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Sale decrease 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
758,100
758,100
541,500
541,500
541,500
541,500
541,500
541,500
487,350
487,350
487,350
487,350
487,350
487,350
487,350
487,350
487,350
487,350
541,500
541,500
541,500
541,500
866,400
866,400
459,900
110,000
569,900
328,500
110,000
438,500
328,500
110,000
438,500
322,500
110,000
432,500
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
328,500
110,000
438,500
525,600
110,000
635,600
188,200
103,000
103,000
109,000
81,700
81,700
81,700
81,700
81,700
103,000
103,000
230,800
Operating expenses
Selling expenses:
Discount sale
Radio advertising
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
6,000
6,000
18,500
6,000
6,000
18,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
6,000
6,000
18,500
6,000
6,000
19,000
169,700
84,500
96,500
104,000
76,700
77,200
77,200
77,200
76,700
98,000
84,500
211,800

Interast expenses
Taxes (10%)
Net Income
0
169,700
16,970
152,730
152,730
152,730
0
84,500
8,450
76,050
152,730
-76,680
0
96,500
9,650
86,850
-76,680
163,530
0
104,000
10,400
93,600
163,530
-69,930
0
76,700
7,670
69,030
-69,930
138,960
0
77,200
7,720
69,480
138,960
-69,480
0
77,200
7,720
69,480
-69,480
138,960
0
77,200
7,720
69,480
138,960
-69,480
0
76,700
7,670
69,030
-69,480
138,510
0
98,000
9,800
88,200
138,510
-50,310
0
84,500
8,450
76,050
-50,310
126,360
0
211,800
21,180
190,620
126,360
64,260
Year 4
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Sale decrease 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
866,400
866,400
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
758,100
758,100
866,400
866,400
974,700
974,700
525,600
110,000
635,600
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
459,900
110,000
569,900
525,600
110,000
635,600
591,300
110,000
701,300
230,800
103,000
103,000
103,000
103,000
103,000
103,000
103,000
103,000
188,200
230,800
273,400
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
0
0
6,500
0
0
6,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
0
0
6,500
0
0
6,500
0
0
6,500
224,300
96,500
96,500
98,000
98,000
98,500
98,500
98,000
98,000
181,700
224,300
266,900

Interast expenses
Taxes (10%)
Net Income
0
224,300
22,430
201,870
201,870
201,870
0
96,500
9,650
86,850
201,870
-115,020
0
96,500
9,650
86,850
-115,020
201,870
0
98,000
9,800
88,200
201,870
-113,670
0
98,000
9,800
88,200
-113,670
201,870
0
98,500
9,850
88,650
201,870
-113,220
0
98,500
9,850
88,650
-113,220
201,870
0
98,000
9,800
88,200
201,870
-113,670
0
98,000
9,800
88,200
-113,670
201,870
0
181,700
18,170
163,530
201,870
-38,340
0
224,300
22,430
201,870
-38,340
240,210
0
266,900
26,690
240,210
240,210
0
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Page 112
Year 5
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Sale decrease 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
974,700
974,700
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
541,500
649,800
649,800
758,100
758,100
866,400
866,400
974,700
974,700
1,083,000
1,083,000
591,300
110,000
701,300
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
394,700
110,000
504,700
459,900
110,000
569,900
526,000
110,000
636,000
591,300
110,000
701,300
657,000
110,000
767,000
273,400
103,000
103,000
103,000
103,000
103,000
103,000
145,100
188,200
230,400
273,400
316,000
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
0
0
7,000
0
0
7,000
0
0
6,500
0
0
6,500
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
6,500
0
0
6,500
0
0
7,000
0
0
7,000
266,400
96,000
96,500
96,500
98,000
98,500
98,500
140,100
181,700
223,900
266,400
309,000

Interast expenses
Taxes (10%)
Net Income
0
266,400
26,640
26,640
26,640
26,640
0
96,000
9,600
86,400
26,640
59,760
0
96,500
9,650
86,850
59,760
27,090
0
96,500
9,650
86,850
27,090
59,760
0
98,000
9,800
88,200
59,760
28,440
0
98,500
9,850
88,650
28,440
60,210
0
98,500
9,850
88,650
60,210
28,440
0
140,100
14,010
126,090
28,440
97,650
0
181,700
18,170
163,530
97,650
65,880
0
223,900
22,390
201,510
65,880
135,630
0
266,400
26,640
239,760
135,630
104,130
0
309,000
30,900
278,100
104,130
173,970
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising

Year 1
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Sale decrease 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
307,800
307,800
307,800
307,800
307,800
307,800
410,400
410,400
410,400
410,400
359,100
359,100
359,100
359,100
359,100
359,100
410,400
410,400
410,400
410,400
513,000
513,000
615,600
615,600
197,100
110,000
307,100
197,100
110,000
307,100
197,100
110,000
307,100
262,800
110,000
372,800
262,800
110,000
372,800
229,950
110,000
339,950
229,950
110,000
339,950
229,950
110,000
339,950
262,800
110,000
372,800
262,800
110,000
372,800
328,500
110,000
438,500
394,200
110,000
504,200
700
700
700
37,600
37,600
19,150
19,150
19,150
37,600
37,600
74,500
111,400
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
11,000
6,000
6,000
11,000
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
11,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
-12,300
-12,300
-12,300
26,600
26,600
8,650
8,650
8,650
26,600
24,600
61,500
98,400

Interast expenses
Taxes (10%)
Net Income
0
-12,300
-1,230
-11,070
-11,070
-11,070
0
-12,300
-1,230
-11,070
-11,070
0
0
-12,300
-1,230
-11,070
0
-11,070
0
26,600
2,660
23,940
-11,070
35,010
0
26,600
2,660
23,940
35,010
-11,070
0
8,650
865
7,785
-11,070
18,855
0
8,650
865
7,785
18,855
-11,070
0
8,650
865
7,785
-11,070
18,855
0
26,600
2,660
23,940
18,855
5,085
0
24,600
2,460
22,140
5,085
17,055
0
61,500
6,150
55,350
17,055
38,295
0
98,400
9,840
88,560
38,295
50,265
Page 113
Year 2
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Sale decrease 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
615,600
615,600
461,700
461,700
461,700
461,700
513,000
513,000
461,700
461,700
410,400
410,400
410,400
410,400
410,400
410,400
410,400
410,400
461,700
461,700
513,000
513,000
718,200
718,200
394,200
110,000
504,200
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
295,650
110,000
405,650
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
295,650
110,000
405,650
328,500
110,000
438,500
459,900
110,000
569,900
111,400
56,050
56,050
74,500
56,050
37,600
37,600
37,600
37,600
56,050
74,500
148,300
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
12,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
8,000
3,000
3,000
9,500
6,000
6,000
13,000
6,000
6,000
13,000
98,400
43,050
43,550
67,000
48,550
30,100
30,100
30,100
29,600
46,550
61,500
135,300

Interast expenses
Taxes (10%)
Net Income
0
98,400
9,840
88,560
88,560
88,560
0
43,050
4,305
38,745
88,560
-49,815
0
43,550
4,355
39,195
-49,815
89,010
0
67,000
6,700
60,300
89,010
-28,710
0
48,550
4,855
43,695
-28,710
72,405
0
30,100
3,010
27,090
72,405
21,105
0
30,100
3,010
27,090
21,105
5,985
0
30,100
3,010
27,090
5,985
21,105
0
29,600
2,960
26,640
21,105
5,535
0
46,550
4,655
41,895
5,535
36,360
0
61,500
6,150
55,350
36,360
18,990
0
135,300
13,530
121,770
18,990
102,780
Year 3
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Sale decrease 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
718,200
718,200
513,000
513,000
513,000
513,000
513,000
513,000
461,700
461,700
461,700
461,700
461,700
461,700
461,700
461,700
461,700
461,700
513,000
513,000
513,000
513,000
820,800
820,800
459,900
110,000
569,900
328,500
110,000
438,500
328,500
110,000
438,500
322,500
110,000
432,500
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
328,500
110,000
438,500
525,600
110,000
635,600
148,300
74,500
74,500
80,500
56,050
56,050
56,050
56,050
56,050
74,500
74,500
185,200
Operating expenses
Selling expenses:
Discount sale
Radio advertising
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
6,000
6,000
18,500
6,000
6,000
18,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
6,000
6,000
18,500
6,000
6,000
19,000
129,800
56,000
68,000
75,500
51,050
51,550
51,550
51,550
51,050
69,500
56,000
166,200

Interast expenses
Taxes (10%)
Net Income
0
129,800
12,980
116,820
116,820
116,820
0
56,000
5,600
50,400
116,820
-66,420
0
68,000
6,800
61,200
-66,420
127,620
0
75,500
7,550
67,950
127,620
-59,670
0
51,050
5,105
45,945
-59,670
105,615
0
51,550
5,155
46,395
105,615
-59,220
0
51,550
5,155
46,395
-59,220
105,615
0
51,550
5,155
46,395
105,615
-59,220
0
51,050
5,105
45,945
-59,220
105,165
0
69,500
6,950
62,550
105,165
-42,615
0
56,000
5,600
50,400
-42,615
93,015
0
166,200
16,620
149,580
93,015
56,565
Page 114
Year 4
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Sale decrease 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
820,800
820,800
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
718,200
718,200
820,800
820,800
923,400
923,400
525,600
110,000
635,600
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
459,900
110,000
569,900
525,600
110,000
635,600
591,300
110,000
701,300
185,200
74,500
74,500
74,500
74,500
74,500
74,500
74,500
74,500
148,300
185,200
222,100
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
0
0
6,500
0
0
6,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
0
0
6,500
0
0
6,500
0
0
6,500
178,700
68,000
68,000
69,500
69,500
70,000
70,000
69,500
69,500
141,800
178,700
215,600

Interast expenses
Taxes (10%)
Net Income
0
178,700
17,870
160,830
160,830
160,830
0
68,000
6,800
61,200
160,830
-99,630
0
68,000
6,800
61,200
-99,630
160,830
0
69,500
6,950
62,550
160,830
-98,280
0
69,500
6,950
62,550
-98,280
160,830
0
70,000
7,000
63,000
160,830
-97,830
0
70,000
7,000
63,000
-97,830
160,830
0
69,500
6,950
62,550
160,830
-98,280
0
69,500
6,950
62,550
-98,280
160,830
0
141,800
14,180
127,620
160,830
-33,210
0
178,700
17,870
160,830
-33,210
194,040
0
215,600
21,560
194,040
194,040
0
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Year 5
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Sale decrease 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
923,400
923,400
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
513,000
615,600
615,600
718,200
718,200
820,800
820,800
923,400
923,400
1,026,000
1,026,000
591,300
110,000
701,300
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
394,700
110,000
504,700
459,900
110,000
569,900
526,000
110,000
636,000
591,300
110,000
701,300
657,000
110,000
767,000
222,100
74,500
74,500
74,500
74,500
74,500
74,500
110,900
148,300
184,800
222,100
259,000
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
0
0
7,000
0
0
7,000
0
0
6,500
0
0
6,500
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
6,500
0
0
6,500
0
0
7,000
0
0
7,000
215,100
67,500
68,000
68,000
69,500
70,000
70,000
105,900
141,800
178,300
215,100
252,000

Interast expenses
Taxes (10%)
Net Income
0
215,100
21,510
21,510
21,510
21,510
0
67,500
6,750
60,750
21,510
39,240
0
68,000
6,800
61,200
39,240
21,960
0
68,000
6,800
61,200
21,960
39,240
0
69,500
6,950
62,550
39,240
23,310
0
70,000
7,000
63,000
23,310
39,690
0
70,000
7,000
63,000
39,690
23,310
0
105,900
10,590
95,310
23,310
72,000
0
141,800
14,180
127,620
72,000
55,620
0
178,300
17,830
160,470
55,620
104,850
0
215,100
21,510
193,590
104,850
88,740
0
252,000
25,200
226,800
88,740
138,060
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Page 115

Year 1
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Sale decrease 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
290,700
290,700
290,700
290,700
290,700
290,700
387,600
387,600
387,600
387,600
339,150
339,150
339,150
339,150
339,150
339,150
387,600
387,600
387,600
387,600
484,500
484,500
581,400
581,400
197,100
110,000
307,100
197,100
110,000
307,100
197,100
110,000
307,100
262,800
110,000
372,800
262,800
110,000
372,800
229,950
110,000
339,950
229,950
110,000
339,950
229,950
110,000
339,950
262,800
110,000
372,800
262,800
110,000
372,800
328,500
110,000
438,500
394,200
110,000
504,200
-16,400
-16,400
-16,400
14,800
14,800
-800
-800
-800
14,800
14,800
46,000
77,200
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
11,000
6,000
6,000
11,000
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
11,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
-29,400
-29,400
-29,400
3,800
3,800
-11,300
-11,300
-11,300
3,800
1,800
33,000
64,200

Interast expenses
Taxes (10%)
Net Income
0
-29,400
-2,940
-26,460
-26,460
-26,460
0
-29,400
-2,940
-26,460
-26,460
0
0
-29,400
-2,940
-26,460
0
-26,460
0
3,800
380
3,420
-26,460
29,880
0
3,800
380
3,420
29,880
-26,460
0
-11,300
-1,130
-10,170
-26,460
16,290
0
-11,300
-1,130
-10,170
16,290
-26,460
0
-11,300
-1,130
-10,170
-26,460
16,290
0
3,800
380
3,420
16,290
-12,870
0
1,800
180
1,620
-12,870
14,490
0
33,000
3,300
29,700
14,490
15,210
0
64,200
6,420
57,780
15,210
42,570
Year 2
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Sale decrease 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
581,400
581,400
436,050
436,050
436,050
436,050
484,500
484,500
436,050
436,050
387,600
387,600
387,600
387,600
387,600
387,600
387,600
387,600
436,050
436,050
484,500
484,500
678,300
678,300
394,200
110,000
504,200
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
295,650
110,000
405,650
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
295,650
110,000
405,650
328,500
110,000
438,500
459,900
110,000
569,900
77,200
30,400
30,400
46,000
30,400
14,800
14,800
14,800
14,800
30,400
46,000
108,400
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
12,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
8,000
3,000
3,000
9,500
6,000
6,000
13,000
6,000
6,000
13,000
64,200
17,400
17,900
38,500
22,900
7,300
7,300
7,300
6,800
20,900
33,000
95,400

Interast expenses
Taxes (10%)
Net Income
0
64,200
6,420
57,780
57,780
57,780
0
17,400
1,740
15,660
57,780
-42,120
0
17,900
1,790
16,110
-42,120
58,230
0
38,500
3,850
34,650
58,230
-23,580
0
22,900
2,290
20,610
-23,580
44,190
0
7,300
730
6,570
44,190
-37,620
0
7,300
730
6,570
-37,620
44,190
0
7,300
730
6,570
44,190
-37,620
0
6,800
680
6,120
-37,620
43,740
0
20,900
2,090
18,810
43,740
-24,930
0
33,000
3,300
29,700
-24,930
54,630
0
95,400
9,540
85,860
54,630
31,230
Page 116
Year 3
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Sale decrease 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
678,300
678,300
484,500
484,500
484,500
484,500
484,500
484,500
436,050
436,050
436,050
436,050
436,050
436,050
436,050
436,050
436,050
436,050
484,500
484,500
484,500
484,500
775,200
775,200
459,900
110,000
569,900
328,500
110,000
438,500
328,500
110,000
438,500
322,500
110,000
432,500
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
328,500
110,000
438,500
525,600
110,000
635,600
108,400
46,000
46,000
52,000
30,400
30,400
30,400
30,400
30,400
46,000
46,000
139,600
Operating expenses
Selling expenses:
Discount sale
Radio advertising
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
6,000
6,000
18,500
6,000
6,000
18,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
6,000
6,000
18,500
6,000
6,000
19,000
89,900
27,500
39,500
47,000
25,400
25,900
25,900
25,900
25,400
41,000
27,500
120,600

Interast expenses
Taxes (10%)
Net Income
0
89,900
8,990
80,910
80,910
80,910
0
27,500
2,750
24,750
80,910
-56,160
0
39,500
3,950
35,550
-56,160
91,710
0
47,000
4,700
42,300
91,710
-49,410
0
25,400
2,540
22,860
-49,410
72,270
0
25,900
2,590
23,310
72,270
-48,960
0
25,900
2,590
23,310
-48,960
72,270
0
25,900
2,590
23,310
72,270
-48,960
0
25,400
2,540
22,860
-48,960
71,820
0
41,000
4,100
36,900
71,820
-34,920
0
27,500
2,750
24,750
-34,920
59,670
0
120,600
12,060
108,540
59,670
48,870
Year 4
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Sale decrease 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
775,200
775,200
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
678,300
678,300
775,200
775,200
872,100
872,100
525,600
110,000
635,600
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
459,900
110,000
569,900
525,600
110,000
635,600
591,300
110,000
701,300
139,600
46,000
46,000
46,000
46,000
46,000
46,000
46,000
46,000
108,400
139,600
170,800
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
0
0
6,500
0
0
6,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
0
0
6,500
0
0
6,500
0
0
6,500
133,100
39,500
39,500
41,000
41,000
41,500
41,500
41,000
41,000
101,900
133,100
164,300

Interast expenses
Taxes (10%)
Net Income
0
133,100
13,310
119,790
119,790
119,790
0
39,500
3,950
35,550
119,790
-84,240
0
39,500
3,950
35,550
-84,240
119,790
0
41,000
4,100
36,900
119,790
-82,890
0
41,000
4,100
36,900
-82,890
119,790
0
41,500
4,150
37,350
119,790
-82,440
0
41,500
4,150
37,350
-82,440
119,790
0
41,000
4,100
36,900
119,790
-82,890
0
41,000
4,100
36,900
-82,890
119,790
0
101,900
10,190
91,710
119,790
-28,080
0
133,100
13,310
119,790
-28,080
147,870
0
164,300
16,430
147,870
147,870
0
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Page 117
Year 5
Sale decrease 15%

Jan
Feb
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
872,100
872,100
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
484,500
581,400
581,400
678,300
678,300
775,200
775,200
872,100
872,100
969,000
969,000
591,300
110,000
701,300
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
394,700
110,000
504,700
459,900
110,000
569,900
526,000
110,000
636,000
591,300
110,000
701,300
657,000
110,000
767,000
170,800
46,000
46,000
46,000
46,000
46,000
46,000
76,700
108,400
139,200
170,800
202,000
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
0
0
7,000
0
0
7,000
0
0
6,500
0
0
6,500
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
6,500
0
0
6,500
0
0
7,000
0
0
7,000
163,800
39,000
39,500
39,500
41,000
41,500
41,500
71,700
101,900
132,700
163,800
195,000

Interast expenses
Taxes (10%)
Net Income
0
163,800
16,380
16,380
16,380
16,380
0
39,000
3,900
35,100
16,380
18,720
0
39,500
3,950
35,550
18,720
16,830
0
39,500
3,950
35,550
16,830
18,720
0
41,000
4,100
36,900
18,720
18,180
0
41,500
4,150
37,350
18,180
19,170
0
41,500
4,150
37,350
19,170
18,180
0
71,700
7,170
64,530
18,180
46,350
0
101,900
10,190
91,710
46,350
45,360
0
132,700
13,270
119,430
45,360
74,070
0
163,800
16,380
147,420
74,070
73,350
0
195,000
19,500
175,500
73,350
102,150
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
If Cost increase 5%
Year 1
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
359,100
359,100
359,100
359,100
359,100
359,100
478,800
478,800
478,800
478,800
418,950
418,950
418,950
418,950
418,950
418,950
478,800
478,800
478,800
478,800
598,500
598,500
718,200
718,200
197,100
110,000
307,100
197,100
110,000
307,100
197,100
110,000
307,100
262,800
110,000
372,800
262,800
110,000
372,800
229,950
110,000
339,950
229,950
110,000
339,950
229,950
110,000
339,950
262,800
110,000
372,800
262,800
110,000
372,800
328,500
110,000
438,500
394,200
110,000
504,200
52,000
52,000
52,000
106,000
106,000
79,000
79,000
79,000
106,000
106,000
160,000
214,000
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
11,000
6,000
6,000
11,000
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
11,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
39,000
39,000
39,000
95,000
95,000
68,500
68,500
68,500
95,000
93,000
147,000
201,000

Interast expenses
Taxes (10%)
Net Income
0
39,000
3,900
35,100
35,100
35,100
0
39,000
3,900
35,100
35,100
0
0
39,000
3,900
35,100
0
35,100
0
95,000
9,500
85,500
35,100
50,400
0
95,000
9,500
85,500
50,400
35,100
0
68,500
6,850
61,650
35,100
26,550
0
68,500
6,850
61,650
26,550
35,100
0
68,500
6,850
61,650
35,100
26,550
0
95,000
9,500
85,500
26,550
58,950
0
93,000
9,300
83,700
58,950
24,750
0
147,000
14,700
132,300
24,750
107,550
0
201,000
20,100
180,900
107,550
73,350
Page 118
Year 2
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
718,200
718,200
538,650
538,650
538,650
538,650
598,500
598,500
538,650
538,650
478,800
478,800
478,800
478,800
478,800
478,800
478,800
478,800
538,650
538,650
598,500
598,500
837,900
837,900
394,200
110,000
504,200
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
295,650
110,000
405,650
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
295,650
110,000
405,650
328,500
110,000
438,500
459,900
110,000
569,900
214,000
133,000
133,000
160,000
133,000
106,000
106,000
106,000
106,000
133,000
160,000
268,000
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
12,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
8,000
3,000
3,000
9,500
6,000
6,000
13,000
6,000
6,000
13,000
201,000
120,000
120,500
152,500
125,500
98,500
98,500
98,500
98,000
123,500
147,000
255,000

Interast expenses
Taxes (10%)
Net Income
0
201,000
20,100
180,900
180,900
180,900
0
120,000
12,000
108,000
180,900
-72,900
0
120,500
12,050
108,450
-72,900
181,350
0
152,500
15,250
137,250
181,350
-44,100
0
125,500
12,550
112,950
-44,100
157,050
0
98,500
9,850
88,650
157,050
-68,400
0
98,500
9,850
88,650
-68,400
157,050
0
98,500
9,850
88,650
157,050
-68,400
0
98,000
9,800
88,200
-68,400
156,600
0
123,500
12,350
111,150
156,600
-45,450
0
147,000
14,700
132,300
-45,450
177,750
0
255,000
25,500
229,500
177,750
51,750
Year 3
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
837,900
837,900
598,500
598,500
598,500
598,500
598,500
598,500
538,650
538,650
538,650
538,650
538,650
538,650
538,650
538,650
538,650
538,650
598,500
598,500
598,500
598,500
957,600
957,600
459,900
110,000
569,900
328,500
110,000
438,500
328,500
110,000
438,500
322,500
110,000
432,500
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
328,500
110,000
438,500
525,600
110,000
635,600
268,000
160,000
160,000
166,000
133,000
133,000
133,000
133,000
133,000
160,000
160,000
322,000
Operating expenses
Selling expenses:
Discount sale
Radio advertising
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
6,000
6,000
18,500
6,000
6,000
18,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
6,000
6,000
18,500
6,000
6,000
19,000
249,500
141,500
153,500
161,000
128,000
128,500
128,500
128,500
128,000
155,000
141,500
303,000

Interast expenses
Taxes (10%)
Net Income
0
249,500
24,950
224,550
224,550
224,550
0
141,500
14,150
127,350
224,550
-97,200
0
153,500
15,350
138,150
-97,200
235,350
0
161,000
16,100
144,900
235,350
-90,450
0
128,000
12,800
115,200
-90,450
205,650
0
128,500
12,850
115,650
205,650
-90,000
0
128,500
12,850
115,650
-90,000
205,650
0
128,500
12,850
115,650
205,650
-90,000
0
128,000
12,800
115,200
-90,000
205,200
0
155,000
15,500
139,500
205,200
-65,700
0
141,500
14,150
127,350
-65,700
193,050
0
303,000
30,300
272,700
193,050
79,650
Page 119
Year 4
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Cost increase 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
957,600
957,600
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
837,900
837,900
957,600
957,600
1,077,300
1,077,300
525,600
110,000
635,600
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
459,900
110,000
569,900
525,600
110,000
635,600
591,300
110,000
701,300
322,000
160,000
160,000
160,000
160,000
160,000
160,000
160,000
160,000
268,000
322,000
376,000
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
0
0
6,500
0
0
6,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
0
0
6,500
0
0
6,500
0
0
6,500
315,500
153,500
153,500
155,000
155,000
155,500
155,500
155,000
155,000
261,500
315,500
369,500

Interast expenses
Taxes (10%)
Net Income
0
315,500
31,550
283,950
283,950
283,950
0
153,500
15,350
138,150
283,950
-145,800
0
153,500
15,350
138,150
-145,800
283,950
0
155,000
15,500
139,500
283,950
-144,450
0
155,000
15,500
139,500
-144,450
283,950
0
155,500
15,550
139,950
283,950
-144,000
0
155,500
15,550
139,950
-144,000
283,950
0
155,000
15,500
139,500
283,950
-144,450
0
155,000
15,500
139,500
-144,450
283,950
0
261,500
26,150
235,350
283,950
-48,600
0
315,500
31,550
283,950
-48,600
332,550
0
369,500
36,950
332,550
332,550
0
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Year 5
Jan
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Cost increase 5%
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
1,077,300
1,077,300
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
598,500
718,200
718,200
837,900
837,900
957,600
957,600
1,077,300
1,077,300
1,197,000
1,197,000
591,300
110,000
701,300
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
394,700
110,000
504,700
459,900
110,000
569,900
526,000
110,000
636,000
591,300
110,000
701,300
657,000
110,000
767,000
376,000
160,000
160,000
160,000
160,000
160,000
160,000
213,500
268,000
321,600
376,000
430,000
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
0
0
7,000
0
0
7,000
0
0
6,500
0
0
6,500
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
6,500
0
0
6,500
0
0
7,000
0
0
7,000
369,000
153,000
153,500
153,500
155,000
155,500
155,500
208,500
261,500
315,100
369,000
423,000

Interast expenses
Taxes (10%)
Net Income
0
369,000
36,900
36,900
36,900
36,900
0
153,000
15,300
137,700
36,900
100,800
0
153,500
15,350
138,150
100,800
37,350
0
153,500
15,350
138,150
37,350
100,800
0
155,000
15,500
139,500
100,800
38,700
0
155,500
15,550
139,950
38,700
101,250
0
155,500
15,550
139,950
101,250
38,700
0
208,500
20,850
187,650
38,700
148,950
0
261,500
26,150
235,350
148,950
86,400
0
315,100
31,510
283,590
86,400
197,190
0
369,000
36,900
332,100
197,190
134,910
0
423,000
42,300
380,700
134,910
245,790
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Page 120
If Cost increase 10%

Year 1
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
376,200
376,200
376,200
376,200
376,200
376,200
501,600
501,600
501,600
501,600
438,900
438,900
438,900
438,900
438,900
438,900
501,600
501,600
501,600
501,600
627,000
627,000
752,400
752,400
197,100
110,000
307,100
197,100
110,000
307,100
197,100
110,000
307,100
262,800
110,000
372,800
262,800
110,000
372,800
229,950
110,000
339,950
229,950
110,000
339,950
229,950
110,000
339,950
262,800
110,000
372,800
262,800
110,000
372,800
328,500
110,000
438,500
394,200
110,000
504,200
69,100
69,100
69,100
128,800
128,800
98,950
98,950
98,950
128,800
128,800
188,500
248,200
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
11,000
6,000
6,000
11,000
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
11,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
56,100
56,100
56,100
117,800
117,800
88,450
88,450
88,450
117,800
115,800
175,500
235,200

Interast expenses
Taxes (10%)
Net Income
0
56,100
5,610
50,490
50,490
50,490
0
56,100
5,610
50,490
50,490
0
0
56,100
5,610
50,490
0
50,490
0
117,800
11,780
106,020
50,490
55,530
0
117,800
11,780
106,020
55,530
50,490
0
88,450
8,845
79,605
50,490
29,115
0
88,450
8,845
79,605
29,115
50,490
0
88,450
8,845
79,605
50,490
29,115
0
117,800
11,780
106,020
29,115
76,905
0
115,800
11,580
104,220
76,905
27,315
0
175,500
17,550
157,950
27,315
130,635
0
235,200
23,520
211,680
130,635
81,045
Year 2
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
752,400
752,400
564,300
564,300
564,300
564,300
627,000
627,000
564,300
564,300
501,600
501,600
501,600
501,600
501,600
501,600
501,600
501,600
564,300
564,300
627,000
627,000
877,800
877,800
394,200
110,000
504,200
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
295,650
110,000
405,650
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
295,650
110,000
405,650
328,500
110,000
438,500
459,900
110,000
569,900
248,200
158,650
158,650
188,500
158,650
128,800
128,800
128,800
128,800
158,650
188,500
307,900
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
12,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
8,000
3,000
3,000
9,500
6,000
6,000
13,000
6,000
6,000
13,000
235,200
145,650
146,150
181,000
151,150
121,300
121,300
121,300
120,800
149,150
175,500
294,900

Interast expenses
Taxes (10%)
Net Income
0
235,200
23,520
211,680
211,680
211,680
0
145,650
14,565
131,085
211,680
-80,595
0
146,150
14,615
131,535
-80,595
212,130
0
181,000
18,100
162,900
212,130
-49,230
0
151,150
15,115
136,035
-49,230
185,265
0
121,300
12,130
109,170
185,265
-76,095
0
121,300
12,130
109,170
-76,095
185,265
0
121,300
12,130
109,170
185,265
-76,095
0
120,800
12,080
108,720
-76,095
184,815
0
149,150
14,915
134,235
184,815
-50,580
0
175,500
17,550
157,950
-50,580
208,530
0
294,900
29,490
265,410
208,530
56,880
Page 121
Year 3
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
877,800
877,800
627,000
627,000
627,000
627,000
627,000
627,000
564,300
564,300
564,300
564,300
564,300
564,300
564,300
564,300
564,300
564,300
627,000
627,000
627,000
627,000
1,003,200
1,003,200
459,900
110,000
569,900
328,500
110,000
438,500
328,500
110,000
438,500
322,500
110,000
432,500
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
328,500
110,000
438,500
525,600
110,000
635,600
307,900
188,500
188,500
194,500
158,650
158,650
158,650
158,650
158,650
188,500
188,500
367,600
Operating expenses
Selling expenses:
Discount sale
Radio advertising
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
6,000
6,000
18,500
6,000
6,000
18,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
6,000
6,000
18,500
6,000
6,000
19,000
289,400
170,000
182,000
189,500
153,650
154,150
154,150
154,150
153,650
183,500
170,000
348,600

Interast expenses
Taxes (10%)
Net Income
0
289,400
28,940
260,460
260,460
260,460
0
170,000
17,000
153,000
260,460
-107,460
0
182,000
18,200
163,800
-107,460
271,260
0
189,500
18,950
170,550
271,260
-100,710
0
153,650
15,365
138,285
-100,710
238,995
0
154,150
15,415
138,735
238,995
-100,260
0
154,150
15,415
138,735
-100,260
238,995
0
154,150
15,415
138,735
238,995
-100,260
0
153,650
15,365
138,285
-100,260
238,545
0
183,500
18,350
165,150
238,545
-73,395
0
170,000
17,000
153,000
-73,395
226,395
0
348,600
34,860
313,740
226,395
87,345
Year 4
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Cost increase 10%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
1,003,200
1,003,200
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
877,800
877,800
1,003,200
1,003,200
1,128,600
1,128,600
525,600
110,000
635,600
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
459,900
110,000
569,900
525,600
110,000
635,600
591,300
110,000
701,300
367,600
188,500
188,500
188,500
188,500
188,500
188,500
188,500
188,500
307,900
367,600
427,300
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
0
0
6,500
0
0
6,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
0
0
6,500
0
0
6,500
0
0
6,500
361,100
182,000
182,000
183,500
183,500
184,000
184,000
183,500
183,500
301,400
361,100
420,800

Interast expenses
Taxes (10%)
Net Income
0
361,100
36,110
324,990
324,990
324,990
0
182,000
18,200
163,800
324,990
-161,190
0
182,000
18,200
163,800
-161,190
324,990
0
183,500
18,350
165,150
324,990
-159,840
0
183,500
18,350
165,150
-159,840
324,990
0
184,000
18,400
165,600
324,990
-159,390
0
184,000
18,400
165,600
-159,390
324,990
0
183,500
18,350
165,150
324,990
-159,840
0
183,500
18,350
165,150
-159,840
324,990
0
301,400
30,140
271,260
324,990
-53,730
0
361,100
36,110
324,990
-53,730
378,720
0
420,800
42,080
378,720
378,720
0
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Page 122
Year 5
Cost increase 10%

Jan
Feb
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
1,128,600
1,128,600
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
627,000
752,400
752,400
877,800
877,800
1,003,200
1,003,200
1,128,600
1,128,600
1,254,000
1,254,000
591,300
110,000
701,300
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
394,700
110,000
504,700
459,900
110,000
569,900
526,000
110,000
636,000
591,300
110,000
701,300
657,000
110,000
767,000
427,300
188,500
188,500
188,500
188,500
188,500
188,500
247,700
307,900
367,200
427,300
487,000
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
0
0
7,000
0
0
7,000
0
0
6,500
0
0
6,500
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
6,500
0
0
6,500
0
0
7,000
0
0
7,000
420,300
181,500
182,000
182,000
183,500
184,000
184,000
242,700
301,400
360,700
420,300
480,000

Interast expenses
Taxes (10%)
Net Income
0
420,300
42,030
42,030
42,030
42,030
0
181,500
18,150
163,350
42,030
121,320
0
182,000
18,200
163,800
121,320
42,480
0
182,000
18,200
163,800
42,480
121,320
0
183,500
18,350
165,150
121,320
43,830
0
184,000
18,400
165,600
43,830
121,770
0
184,000
18,400
165,600
121,770
43,830
0
242,700
24,270
218,430
43,830
174,600
0
301,400
30,140
271,260
174,600
96,660
0
360,700
36,070
324,630
96,660
227,970
0
420,300
42,030
378,270
227,970
150,300
0
480,000
48,000
432,000
150,300
281,700
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
If Cost increase 15%

Year 1
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
393,300
393,300
393,300
393,300
393,300
393,300
524,400
524,400
524,400
524,400
458,850
458,850
458,850
458,850
458,850
458,850
524,400
524,400
524,400
524,400
655,500
655,500
786,600
786,600
197,100
110,000
307,100
197,100
110,000
307,100
197,100
110,000
307,100
262,800
110,000
372,800
262,800
110,000
372,800
229,950
110,000
339,950
229,950
110,000
339,950
229,950
110,000
339,950
262,800
110,000
372,800
262,800
110,000
372,800
328,500
110,000
438,500
394,200
110,000
504,200
86,200
86,200
86,200
151,600
151,600
118,900
118,900
118,900
151,600
151,600
217,000
282,400
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
5,000
2,000
7,000
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
11,000
6,000
6,000
11,000
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
10,500
6,000
6,000
11,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
13,000
73,200
73,200
73,200
140,600
140,600
108,400
108,400
108,400
140,600
138,600
204,000
269,400

Interast expenses
Taxes (10%)
Net Income
0
73,200
7,320
65,880
65,880
65,880
0
73,200
7,320
65,880
65,880
0
0
73,200
7,320
65,880
0
65,880
0
140,600
14,060
126,540
65,880
60,660
0
140,600
14,060
126,540
60,660
65,880
0
108,400
10,840
97,560
65,880
31,680
0
108,400
10,840
97,560
31,680
65,880
0
108,400
10,840
97,560
65,880
31,680
0
140,600
14,060
126,540
31,680
94,860
0
138,600
13,860
124,740
94,860
29,880
0
204,000
20,400
183,600
29,880
153,720
0
269,400
26,940
242,460
153,720
88,740
Page 123
Year 2
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
786,600
786,600
589,950
589,950
589,950
589,950
655,500
655,500
589,950
589,950
524,400
524,400
524,400
524,400
524,400
524,400
524,400
524,400
589,950
589,950
655,500
655,500
917,700
917,700
394,200
110,000
504,200
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
295,650
110,000
405,650
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
262,800
110,000
372,800
295,650
110,000
405,650
328,500
110,000
438,500
459,900
110,000
569,900
282,400
184,300
184,300
217,000
184,300
151,600
151,600
151,600
151,600
184,300
217,000
347,800
Operating expenses
Selling expenses:
Discount sale
Radio advertising
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
6,000
6,000
13,000
6,000
6,000
13,000
6,000
6,000
12,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
7,500
3,000
3,000
8,000
3,000
3,000
9,500
6,000
6,000
13,000
6,000
6,000
13,000
269,400
171,300
171,800
209,500
176,800
144,100
144,100
144,100
143,600
174,800
204,000
334,800

Interast expenses
Taxes (10%)
Net Income
0
269,400
26,940
242,460
242,460
242,460
0
171,300
17,130
154,170
242,460
-88,290
0
171,800
17,180
154,620
-88,290
242,910
0
209,500
20,950
188,550
242,910
-54,360
0
176,800
17,680
159,120
-54,360
213,480
0
144,100
14,410
129,690
213,480
-83,790
0
144,100
14,410
129,690
-83,790
213,480
0
144,100
14,410
129,690
213,480
-83,790
0
143,600
14,360
129,240
-83,790
213,030
0
174,800
17,480
157,320
213,030
-55,710
0
204,000
20,400
183,600
-55,710
239,310
0
334,800
33,480
301,320
239,310
62,010
Year 3
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Gross Income
Cost increase 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
917,700
917,700
655,500
655,500
655,500
655,500
655,500
655,500
589,950
589,950
589,950
589,950
589,950
589,950
589,950
589,950
589,950
589,950
655,500
655,500
655,500
655,500
1,048,800
1,048,800
459,900
110,000
569,900
328,500
110,000
438,500
328,500
110,000
438,500
322,500
110,000
432,500
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
295,650
110,000
405,650
328,500
110,000
438,500
328,500
110,000
438,500
525,600
110,000
635,600
347,800
217,000
217,000
223,000
184,300
184,300
184,300
184,300
184,300
217,000
217,000
413,200
Operating expenses
Selling expenses:
Discount sale
Radio advertising
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
5,000
2,000
7,000
6,000
6,000
18,500
6,000
6,000
18,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
6,000
6,000
18,500
6,000
6,000
19,000
329,300
198,500
210,500
218,000
179,300
179,800
179,800
179,800
179,300
212,000
198,500
394,200

Interast expenses
Taxes (10%)
Net Income
0
329,300
32,930
296,370
296,370
296,370
0
198,500
19,850
178,650
296,370
-117,720
0
210,500
21,050
189,450
-117,720
307,170
0
218,000
21,800
196,200
307,170
-110,970
0
179,300
17,930
161,370
-110,970
272,340
0
179,800
17,980
161,820
272,340
-110,520
0
179,800
17,980
161,820
-110,520
272,340
0
179,800
17,980
161,820
272,340
-110,520
0
179,300
17,930
161,370
-110,520
271,890
0
212,000
21,200
190,800
271,890
-81,090
0
198,500
19,850
178,650
-81,090
259,740
0
394,200
39,420
354,780
259,740
95,040
Page 124
Year 4
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Cost increase 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
1,048,800
1,048,800
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
917,700
917,700
1,048,800
1,048,800
1,179,900
1,179,900
525,600
110,000
635,600
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
459,900
110,000
569,900
525,600
110,000
635,600
591,300
110,000
701,300
413,200
217,000
217,000
217,000
217,000
217,000
217,000
217,000
217,000
347,800
413,200
478,600
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
4,500
2,000
6,500
0
0
6,500
0
0
6,500
0
0
6,500
0
0
5,000
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
5,000
0
0
6,500
0
0
6,500
0
0
6,500
406,700
210,500
210,500
212,000
212,000
212,500
212,500
212,000
212,000
341,300
406,700
472,100

Interast expenses
Taxes (10%)
Net Income
0
406,700
40,670
366,030
366,030
366,030
0
210,500
21,050
189,450
366,030
-176,580
0
210,500
21,050
189,450
-176,580
366,030
0
212,000
21,200
190,800
366,030
-175,230
0
212,000
21,200
190,800
-175,230
366,030
0
212,500
21,250
191,250
366,030
-174,780
0
212,500
21,250
191,250
-174,780
366,030
0
212,000
21,200
190,800
366,030
-175,230
0
212,000
21,200
190,800
-175,230
366,030
0
341,300
34,130
307,170
366,030
-58,860
0
406,700
40,670
366,030
-58,860
424,890
0
472,100
47,210
424,890
424,890
0
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Year 5
Revenue
Sales
Total Revenue
Cost of goods sold
Raw material cost
Direct labor
Cost increase 15%

Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
1,179,900
1,179,900
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
655,500
786,600
786,600
917,700
917,700
1,048,800
1,048,800
1,179,900
1,179,900
1,311,000
1,311,000
591,300
110,000
701,300
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
328,500
110,000
438,500
394,700
110,000
504,700
459,900
110,000
569,900
526,000
110,000
636,000
591,300
110,000
701,300
657,000
110,000
767,000
478,600
217,000
217,000
217,000
217,000
217,000
217,000
281,900
347,800
412,800
478,600
544,000
5,000
2,000
7,000
5,000
2,000
7,000
4,500
2,000
6,500
4,500
2,000
6,500
3,000
2,000
5,000
2,500
2,000
4,500
2,500
2,000
4,500
3,000
2,000
5,000
4,500
2,000
6,500
4,500
2,000
6,500
5,000
2,000
7,000
5,000
2,000
7,000
0
0
7,000
0
0
7,000
0
0
6,500
0
0
6,500
0
0
5,000
0
0
4,500
0
0
4,500
0
0
5,000
0
0
6,500
0
0
6,500
0
0
7,000
0
0
7,000
471,600
210,000
210,500
210,500
212,000
212,500
212,500
276,900
341,300
406,300
471,600
537,000

Interast expenses
Taxes (10%)
Net Income
0
471,600
47,160
47,160
47,160
47,160
0
210,000
21,000
189,000
47,160
141,840
0
210,500
21,050
189,450
141,840
47,610
0
210,500
21,050
189,450
47,610
141,840
0
212,000
21,200
190,800
141,840
48,960
0
212,500
21,250
191,250
48,960
142,290
0
212,500
21,250
191,250
142,290
48,960
0
276,900
27,690
249,210
48,960
200,250
0
341,300
34,130
307,170
200,250
106,920
0
406,300
40,630
365,670
106,920
258,750
0
471,600
47,160
424,440
258,750
165,690
0
537,000
53,700
483,300
165,690
317,610
Gross Income
Operating expenses
Selling expenses:
Discount sale
Radio advertising
Page 125
http://www.health.vic.gov.au/foodsafety/home/athome.htm
http://www.witiger.com/ecommerce/InternalRisksAndThreats.htm
http://unsustainableideas.wordpress.com/2011/09/13/economic-risks-tosustainability-revised/
Page 126
Chapter 9
Summary
Page 127
Conclusion
At the present dessert market in Thailand stepped farther into the countries around the
world. Reputation of our country can do for one another. Pansib is becoming increasingly
popular snack in Thailand market. Pagnsib is popular for tourists because Pansib isnt only
dessert and snacks, but it can be souvenir.You can also buy to give for other people too.
Moreover Pansib can be preserved longer than other types of Thai dessert. Our company aim
to expand the marketing of this Pansib more widely.
Management analysis
We have to communicate with Register Partnership Firm Department, which is
located in Office of Commercial Affairs Chiang Rai for to establish the company limited, and
then we will have to pay tax inform of corporate income tax is justice person as company
limited, and then company has to pay income tax.
Organization management
The company work as family and support a good relationship within organization, so
try to have activities together among employees in each department. In the company also
provide social security insurance for employees and moreover support employees to concern
about organization culture rule and responsibilities of role.
Organization chart
Board of
Director
General
Manager
Shop /
Front
Cashier
Sales
person
Accounting
& financial
Marketing
Customer
service
officer
House
keeper
Production
Profession
al to cook
Staffs
Page 128
Our total employee in the organization have 11 Person, so total salary that we have to pay is
113,000 baht per month, it is a fix cost that we will pay in every month and every year.
Direct Labor Cost
Baht
Position
Total
13. Production
Staffs
14. Front
18,000
9,000
1
2
18,000
18,000
Cashier
Sales person
15. Accounting
8,000
8,000
9,000
1
2
1
8,000
16,000
9,000
16. Marketing
9,000
9,000
17. General Manager
20,000
20,000
9,000
9,000
9. House keeper
6,500
6,000
113,000
Page 129
Explanation Administration Cost

We have expend in our company follow: Electricity expense,Water expense Internet and telephone expense, Fire Insurance, Employee
motivation, Employee training, Staffs Uniform
No
1
2
3
4
5
6
7
8
Description
Employee salary

Water
Rental Free
Insurance
Employee training
Employee motivation
Staf s Uniform
Total
Jan
113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 113,000 1,356,000
1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 1490 17880
513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 513.6 6163.2
9000000 - 9000000
25,844 - 25844
5500 - 5500
1,356,000 - 1356000
5500 - 5500
2,407,847.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 115,003.60 2,507,956
The table show the administration cost in employee salary, rental fees of I Love PANSIB shop, stationary expense in every department,
electricity, water, internet & telephone, social insurance for employees, motivation expense, staffs shirt, for every departments, depreciation for
investment equipment, and other ordering expense, the total administration cost is 2,507,956 baht, and other five years administration cost is
below.
Page 130

No
1
2
3
4
5
Description
Rental Free
Insurance
Employee training
Employee motivation
Staffs Uniform
Total
Jan
7,500
2,153.60
458
113,000
458
12369.6
Feb
7,500
2,153.60
458
113,000
458
12369.6
Mar
7,500
2,153.60
458
113,000
458
12369.6
Apr
7,500
2,153.60
458
113,000
458
12369.6
May
7,500
2,153.60
458
113,000
458
12369.6
Jun
7,500
2,153.60
458
113,000
458
12369.6
Jul
7,500
2,153.60
458
113,000
458
12369.6
Aug Sep
7,500 7,500
2,153.60 2,153.60
458 458
113,000 113,000
458 458
12369.6 12369.6
Oct
7,500
2,153.60
458
113,000
458
12369.6
Nov
7,500
2,153.60
458
113,000
458
12369.6
Dec
7,500
2,153.60
458
113,000
458
12369.6
Total
900,000
25,844
5,500
1,356,000
5,500
1072444
Tables below show the depreciation of administration cost in each month for 5years. Such items as: rental fees, training, motivation,
insurance for employees and staffs shirt.
Page 131
Financial analysis
Cash flow refers to the movement of cash inflow and cash outflow I love Pansib Company. It
is usually measured during a specified, finite period of time. Measurement of cash flow can be used
to determine a project's rate of return or value. The time of cash flows into and out of projects are
used as inputs in financial models.
Risk analysis
For I Love Pansib Thai dessert analysis about risk divide into two part follow: Internal risk
and External risk. Internal Risk is about the employees risk. Then external risk is about economics
because nowadays materials have high cost and social risk is the people intend to consume Westerns
dessert. For operate the business must have risk that's important factor for run the business to failed
or successful. Have many factor of risk can occure as competition, so if we know to the problem, we
have plan for reduced risk and readiness the best ways againt effect of business. For operate the
business must learning about information and risk before investing by learn from risk assesment and
also eliminate risk too.
Page 132
I Love PANSIB Company

BY:
1. Miss. Khotchakron Suwanpanya ID: 5231207001 HIM.
2. Miss. Kanyarat Thehsanthaih
ID: 5231207008 HIM.
3. Miss. Jintana Wannawong
ID: 5231207015 HIM.
4. Miss. Tarn Phommida
ID: 5231207034 HIM.
5. Miss. Piyathida Khanthasen
ID: 5231207507 HIM.
6. Miss. Anwarin Nanglae
ID: 5331207052 HIM.
7. Miss. Nang Khan Nwet
ID: 5331207061 HIM.
Group 10 Section 2
Case study project
Submitted in partial fulfillment of the requirements
Of 1203302 Project Feasibility Study and Evaluation
Page 133

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Page 1

This Project is a part of 1203302 Project Feasibility Study and

I love Pansib Company

Marketing Expenses (Sales Incentive)..29

Cost increase 5%......................................................................................................117

Boil: Kanom-Tom Duang, Kanom-Tom Khaw, Tapioca in syrup etc.

Bake: Kanom-Dok Lam Duan, Ba-Bin etc.

To boil in syrup: boiled bananas in syrup etc.

Coconut milk: Kanom-Lot Chong Nam Gati etc.

Buat: Wholr banana boiled in coconut cream (Gluay buat-chee) etc.

Syrup: a jelly with syrup, Ngor Loi Gaew etc.

Glaze: banana glaze etc.

Toast: Sticky rice toast etc.

Fry: Kanom-Kong, Kanom-SamKele etc.

Stir: Sa-Rim, Ta-Go, Rhombic ( ) etc.

We have 6 Simple Marketing Strategies

Corporate level strategy

Business level strategy

General management; Owner.

Social & Culture Factors

education is higher. Institutions of higher

Competition Analysis (3Cs Analysis)

2. Lotus bakery house

Marketing Expenses (Sales Incentive)

Figure 1: Marketing expenses of year 1

Table 2: Marketing Expenses of year 2

Figure 2: Marketing expenses of year 2

Table 3: Marketing Expenses of year 3

Figure 3: Marketing expenses of year 3

Table 4: Marketing Expenses of year 4

Figure 4: Marketing expenses of year 4

Table 5: Marketing Expenses of year 5

Figure 5: Marketing expenses of year 5

Marketing expenses of year 5

Total marketing expenses

5301000 6498000 7125000 8208000 9006000

4.1 Fixed Assets

Land and Building

Car Toyota vigo

4.3. Facility layout

4.4.Machines and Equipments

Double A Copy Paper

Flour mill machine

Chiang rai municipal market

Stainless steel basin

Stainless steel tray

Stan less Measuring

In chiang rai market

Stan less pans

7-piece cookware set

Colander Twin ray

Flipper used in frying

Stan less Measuring

Table and chairs

Chiang rai central plaza

Swing glasses door

Car Toyota vigo cab

Land and Building

Flour mill machine

Swing glasses door

Land and Building

Land and Building

Land and Building