Administration Cost

1. Employee Salary

Wage rate for our organization

-Manager 1 person 2,000 baht.

-Accounting and finance department 1 person 2,000 baht.

-Sale and Marketing department 1 person 2,000 baht.

-Product and operating department 1 person 2,000 baht.

-Public relation and customer service 1 person 2,000 baht.

Employee 3persons (3x5,935) 17,805 baht.

Total salary expense/month 27,805baht. *Employee was calculated base on the minimum rate (157+9) plus overtime.

(Chiangraicenter 2011)

2. Rental Fee.

The building that we will rent, there is the 1 floor. About size in the building is 8 x 15 meters and the high have 2 size, the first size is 4 meter for high and the second size is a 2 meters for high.

From the rental fee we have make contract agreement to rent the building on year per year by we must prepayment rental fee 100,000 baht of deposit and we will get the money for prepare when we end the business. We will pay the rental fee in every February. So, for the first beginning we must pay the rental fee is 300,000 per year and prepayment on the beginning 100,000 bath. The total of rental fee on beginning is 300,000+100,000 = 400,000 baht.

3. Stationary Expense

No Description No. Product Price/Unit Total

1 Max 2 60 120 2 Staple Max 1 65 65 3 Punch Machine 1 320 320 4 Scissors 5 70 350 5 Bill Spit 5 12 60 6 Pencil 10 5 50 7 Eraser 10 3 30 8 Pen 10 5 50 9 Liquid Paper 5 50 250 10 Scotch tape 5 28 140 11 Plug 5 250 1,250 12 Knife 5 65 325 13 Tablet 50 25 1,250 14 Plastic glass 50 18 900 15 Jar 5 414 2,070 16 Modern Clock 1 1,200 1,200 17 Modern Clock 1 1,350 1,350 18 Picture 4 1,200 4,800 19 Tissue Paper 50 5 250

20 Napkin 10 27 270 21 Liquid Soap 20 65 1300 22 23 Doormat Light 10 4 199 110 1,990 440 Total 18,830 4. Electric Expense3984

For electricity expense of administration 1981.64 baht

Remark: Used the power is 521.768 units

For electricity expense of operation 2403.19 baht

Remark: Used the power is 622.696 units

Estimate total of electricity 1,144.464 unit 4,384.83 baht

5. Water Expense

Forecast use the water 25 cu.m/month x 15.45 baht 387 baht

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Vat 7 % 27.0375 baht

Total water expense/month 445 baht

(Autority 2010)

6. Internet and telephone expense/month

Internet expense 600 Baht

*Remake: 400 hr/month

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(#$%&'()'*+,'-&.-'/$+*%0,' 100 1'2) Low Level Rate 100 Baht

(#$%&'()'*+,'-&.-'/$+*%0,' 200 1'2) Low Level Rate 200 Baht

0 - 10 10.20 1.020 11.45 1.145 12.50 1.250 11 - 20 10.95 1.095 14.20 1.420 15.50 1.550 21 - 30 13.20 1.320 15.45 1.545 18.50 1.850 31 - 50 15.20 1.520 16.45 1.645 21.50 2.150 51 - 80 16.45 1.645 16.85 1.685 23.50 2.350 81 - 100 16.95 1.695 16.95 1.695 23.75 2.375 101 - 300 - - 17.05 1.705 24.00 2.400 301 - 1,000 - - 17.15 1.715 24.25 2.425 1,001 - 2,000 - - 17.25 1.725 24.00 2.400 2001 - 3,000 - - 17.35 1.735 23.75 2.375 >3,000 - - 17.45 1.745 23.50

Telephone expense 600 Baht

*Remark: 1 baht/3 minutes in the local and the domestic long distance and mobile phone

following the rate of domestic long distance.

Total 1,200 Baht.

(TOT 2010)

7. Television Expense

True Vision 340 Baht

*Remark: There are 56 channels

Total 340 Baht

(TruePartner 2011)

Explanation Administration Cost

-Employee Salary

In the Cherbet House, the total employee salary has 8 persons. It’s about

27,805 baht. It is a fixed cost that we will pay in every month. We set the rate wage for manager

in each department is 2,000 baht per person because each manager has not doing every day. But the employees do normally work.

-Rental Fee

Our rental fee we must pay in term of one year, it is a fixed cost. We must pay the rental fee on February of every year about 300,000 baht per year. (and for the deposit on

Electricity expense of administration

The first 150 units (1-150) = 1.8047 baht per unit = 270.705 baht 250 next unit (151-400) = 2.7781 baht per unit = 694.525 baht over 400 unit (401-&) 2.9780 baht per unit = used 121.768 unit = 362.63 baht This show the electricity equipment for first 3 items use the most electricity expense.

The first is Air condition Green has the power electricity 60.39 % The second is Refrigerator Green has the power electricity 20.03 %

Electricity expense of operation

The first 150 units (1-150) = 1.8047 baht per unit = 270.705 baht 250 next unit (151-400) = 2.7781 baht per unit = 694.525 baht over 400 unit (401-&) 2.9780 baht per unit = used 222.696 unit = 663.19 baht This show the electricity equipment for first 3 items use the most electricity expense.

The first is Refrigerator Green used the power electricity 48.08 % The second is Refrigerator used the power electricity 37.31 % And the third is electric pan used the power electricity 14.61%

other percent = -0 %

If we close the Refrigerator Green on 1 hour we can save cost 48.14 baht -Stationary Expense

We don’t have to purchase equipment in the office every month because some stationary equipment less much of using such as max, pen, paper etc. The total of stationary

expense is 18,830 baht. We will purchase stationary equipment every 4 month.

-Electricity Expense

We separate the electricity expense two types; there are the electricity expense of Administration and electricity expense of Operation. Our electricity Expense use change follows the season such as on the summer we have more electricity expense because we must open the air conditioner more than other season. But the winter and rain open the air conditioner less than summer but we will open the light more. Sometime we will close the air conditioner and light for save the cost. Total electricity expense is 4,384.83 baht.

Year 2011, it is the first year that we open the shop, so our total in this year total electricity expense may more than the next years.

Year 2012 to 2015, in these years we want to reduce total electricity expense less than the first year but not too much because we want to same standard in every year.

-Water Expense

Our water expense use for the toilet and wash the equipment in the shop. The estimate total water expense is 445 baht per month.

-Internet and telephone Expense

Our internet and telephone expense, we use the internet on Wi-Fi.

Year 2011, it is a first year that we open the shop. So, our total internet and telephone expense are paying more because we must connect with the supplier for understand the order the equipment, product, etc.

Year 2012 it is a second year for our shop, the total internet and telephone expense may be paying less than the first year because we connected with supplier for business, it is easy to understand between both.

Year 2013, we have the experience from the before two year. We try to reduce the telephone expense by use the internet more than such as when we purchase the product we will purchase on e-mail instead used the telephone.

Year 2014 to 2015, we expect to reduce total internet and telephone expense more than three years before because we connected with the supplier more than two year. It‘s easy the negotiation and understand between both.

-Television Expense

Our shop has the True vision, there are 56 channels is 340 baht by free for setting. Total television expense is 340 baht per month.

-Fire Insurance

BANN VRMITTARE INSURANCE

We do agreement fire insurance with Bann VRmittare insurance by limits protection is 1,000,000 baht and insurance rate is 8 baht per day, total is 8 x 30 day = 240 baht per month. This insurance make one time, we can get to protection the robbery, too.

(VRmittare, VRmittare 2010) Employee Motivation

We concern about the employee to work happily and satisfaction to work. We get the intangible reward to employees when they do something to good of work or do the customer’s satisfy. We get the appreciation for employees, teaching job for employees when they don’t understand something when they work, development employee’s weakness such as there are a foreign customer some employee don’t speak English, we will sending the employees to

for get more knowledge and send to training get more about the detail of work. And we will talk with the employees and inquire happiness and sorrow of employee that we collectively recognition. All of above get the meaning to us take care about

employees.

And the tangible reward, the first, we may be give the bonus when become to anniversary of shop and second the normally, the employee provide excellent performance to the customers and the customers are satisfy, too.

depends on the performance of employees. We plan give the bonus 1,000 baht per person and per times.

So both the tangible and intangible reward is a factor of employee motivates to work willingly and satisfy in the shop.

Total employee motivation expense per year is 3,000 baht by not include the bonus from employees performance.

BANN VRMITTARE INSURANCE

do agreement fire insurance with Bann VRmittare insurance by limits protection is 1,000,000 baht and insurance rate is 8 baht per day, total is 8 x 30 day = 240 baht per month. This insurance make one time, we can get to protection the robbery, too.

We concern about the employee to work happily and satisfaction to work. We get the intangible reward to employees when they do something to good of work or do the customer’s We get the appreciation for employees, teaching job for employees when they don’t understand something when they work, development employee’s weakness such as there are a foreign customer some employee don’t speak English, we will sending the employees to

for get more knowledge and send to training get more about the detail of work. And we will talk with the employees and inquire happiness and sorrow of employee that we collectively recognition. All of above get the meaning to us take care about the feeling and behavior of

And the tangible reward, the first, we may be give the bonus when become to anniversary of shop and second the normally, the employee provide excellent performance to the customers and the customers are satisfy, too. The second the employees may get the bonus or not, it depends on the performance of employees. We plan give the bonus 1,000 baht per person and per

So both the tangible and intangible reward is a factor of employee motivates to work satisfy in the shop.

Total employee motivation expense per year is 3,000 baht by not include the bonus from do agreement fire insurance with Bann VRmittare insurance by limits protection is 1,000,000 baht and insurance rate is 8 baht per day, total is 8 x 30 day = 240 baht per month.

We concern about the employee to work happily and satisfaction to work. We get the intangible reward to employees when they do something to good of work or do the customer’s We get the appreciation for employees, teaching job for employees when they don’t understand something when they work, development employee’s weakness such as there are a foreign customer some employee don’t speak English, we will sending the employees to training for get more knowledge and send to training get more about the detail of work. And we will talk with the employees and inquire happiness and sorrow of employee that we collectively the feeling and behavior of

And the tangible reward, the first, we may be give the bonus when become to anniversary of shop and second the normally, the employee provide excellent performance to the customers The second the employees may get the bonus or not, it depends on the performance of employees. We plan give the bonus 1,000 baht per person and per

So both the tangible and intangible reward is a factor of employee motivates to work

Employee Shirt.

The Cherbet House makes the employee Shirt for 3 persons. We will make every 2 year it is the first year, third year and fifth year by each person must have at least 2 pieces. Total

employee shirt is 6 pieces for first year. The cost for shirt is 200 baht per piece. So, the total cost for make the shirt is 1,200 baht per each time.

On the shirt we design the logo on the shirt because when the customer come to shop or the employee go out door, the customer can see our logo and our company name. it may result to the customer can remember to Cherbet House.

Modern ac shirt shop, this is produces our employee shirt. Address: 765/15, King Meng Rai the great Monument junction, the way go to sport

central filed, Nong bauo road, Weang distric, Chiang Rai 57000. Email : [email protected]

Telephone : 053-712395 Fax : 053-742699

Year 2012

No. Description Base Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1 Employee salary 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 2 Rental fee 300,000 0 300,000 0 0 0 0 0 0 0 0 0 0 3 Stationary expense 18,830 0 9,415 0 0 0 9,415 0 0 0 9,415 0 0 4 Electricity expense 1,990 2,300 2,200 2,400 2,200 2,000 2,000 2,100 2,000 1,990 1,990 1,990 5 Water expense 445 500 440 445 450 430 445 445 445 420 420 425 6 Internet and telephone expense 1100 1,200 1,000 980 1,100 1,200 1,200 1,200 1,000 1,100 1,200 1,200 7 Television expense 340 340 340 340 340 340 340 340 340 340 340 340 340 8 Fire insurance 240 248 232 248 240 248 240 248 248 240 248 240 248 9 Motivation expense 3,000 0 3,000 0 0 0 0 0 0 0 0 0 0 Total 14,123 326,987 14,228 14,405 14,338 23,625 14,233 14,333 14,025 23,513 14,190 14,203 502,203 Administration Cost Year 2011

No. Description Base Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1 Employee salary 10,000 0 5,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 2 Rental fee 300,000 0 400,000 0 0 0 0 0 0 0 0 0 0 3 Stationary expense 18,830 0 18,830 0 0 0 9,415 0 0 0 9,415 0 0 4 Electricity expense 0 1,100 2,200 2,200 2,400 2,100 2,200 2,000 2,000 2,100 1,990 2,000 5 Water expense 0 223 445 450 450 445 450 445 440 430 430 430 6 Internet and telephone expense 0 900 1,200 1,200 1,100 1,200 1,050 1,100 1,200 1,050 1,050 1,200 7 Television expense 340 0 340 340 340 340 340 340 340 340 340 340 340 8 Fire insurance 240 0 112 248 240 248 240 248 248 240 248 240 248 10 Employee shirt expense 1,200 0 1,200 0 0 0 0 0 0 0 0 0 0

Total

Year 2014

No. Description Base Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1 Employee salary 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 2 Rental fee 300,000 0 300,000 0 0 0 0 0 0 0 0 0 0 3 Stationary expense 18,830 0 9,415 0 0 0 9,415 0 0 0 9,415 0 0 4 Electricity expense 2,000 2,300 2,100 2,400 2,300 2,200 2,000 2,100 2,000 1,990 1,990 2,100 5 Water expense 410 445 440 450 420 445 445 450 420 420 445 420 6 Internet and telephone expense 1,000 1,200 1,100 980 980 1,000 1,100 1,150 980 980 990 1,150 7 Television expense 340 340 340 340 340 340 340 340 340 340 340 340 340 8 Fire insurance 240 248 224 248 240 248 240 248 248 240 248 240 248 9 Motivation expense 3,000 0 3,000 0 0 0 0 0 0 0 0 0 0 Total 13,998 326,924 14,228 14,410 14,288 23,640 14,133 14,288 13,980 23,393 14,005 14,258 501,545 Year 2013

No. Description Base Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1 Employee salary 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 2 Rental fee 300,000 0 300,000 0 0 0 0 0 0 0 0 0 0 3 Stationary expense 18,830 0 9,415 0 0 0 9,415 0 0 0 9,415 0 0 4 Electricity expense 2,000 2,400 2,200 2,400 2,100 2,000 2,000 2,000 1,990 1,990 2,000 2,000 5 Water expense 440 460 445 460 450 440 445 445 445 450 420 425 6 Internet and telephone expense 1,100 1,100 1,150 1,000 1,200 1,150 1,100 1,000 990 1,000 1,200 1,150 7 Television expense 340 340 340 340 340 340 340 340 340 340 340 340 340 8 Fire insurance 240 248 224 248 240 248 240 248 248 240 248 240 248 9 Motivation expense 3,000 0 3,000 0 0 0 0 0 0 0 0 0 0 10 Employee shirt expense 1,200 0 1,200 0 0 0 0 0 0 0 0 0 0

Total

Year 2015

No. Description Base Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1 Employee salary 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 2 Rental fee 300,000 0 300,000 0 0 0 0 0 0 0 0 0 0 3 Stationary expense 18,830 0 9,415 0 0 0 9,415 0 0 0 9,415 0 0 4 Electricity expense 2,100 2,400 2,300 2,400 2,400 2,200 2,100 2,000 1,990 2,000 2,100 1,990 5 Water expense 445 450 455 460 445 455 440 445 430 420 420 435 6 Internet and telephone expense 1200 1,200 1,000 980 980 1,000 1,150 980 980 1,200 1,100 1,100 7 Television expense 340 340 340 340 340 340 340 340 340 340 340 340 340 8 Fire insurance 240 248 224 248 240 248 240 248 248 240 248 240 248 9 Motivation expense 3,000 0 3,000 0 0 0 0 0 0 0 0 0 0 10 Employee shirt expense 1,200 0 1,200 0 0 0 0 0 0 0 0 0 0

Total