Project Feasibility

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Preface

This Project is a part of 1203302 Project Feasibility Study and Evaluation Course in the third semester of 2009. In this project is studying the feasibility of dessert business in Bangkok, which is include generally of dessert shop business, management, competition analysis and marketing

feasibility, the technical process in dessert business, and the financial feasibility of this business This project makes everyone who interested to get knowledge and information about dessert business before make decision to investment, including preoperational process and operation process of dessert business, for the benefit to investment and profit of doing this business.We expect that our project will provide benefit more and more interested person, moreover, if they are any error in this project or whatever, I ground made an apology at this opportunity.

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Table of content

Title Page

Preface

Table of Content

Chapter 1: Introduction 1

1.1 Background and Significance of the Project 2

1.2 Project Objectives 3

1.3 Benefit of project 3

1.4 Operation Methods 3

Chapter 2: Industry Profile

2.1 Nature of industry 5

2.2 Situation of industry 6

2.3 Product/service (in general) 7

2.4 Vision and Mission 9

2.5 Strategy 9

2.5.1 Corporate Level 2.5.2 Business Level

2.5.3 Functional Level Strategies Chapter 3: Market Feasibility Study

3.1 Market Analysis 11

3.2 STP Analysis 16

3.3 Marketing Mix Strategy 20

3.4 Marketing Expense (Sales Incentive) 21

3.5 Sale Forecast/Profit Estimation 23

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Title Page Chapter 4: Technical Feasibility Study

4.1. Production and Operations Analysis 23

4.1.1 Product Character 26

4.1.2 Production and service process 29

4.1.3 Location 38

4.1.4 Facility Layout & Management 38

4.2 Cost of Investment 40

4.2.1 Pre – Operating Cost 40

4.3 Investment Cost 40

4.3.2 Tools and Equipment

4.4 Management Analysis 42

4.4.1 Organization Management & Administration cost

4.5 Technical Feasibility Conclusion 46

Chapter 5: Financial Analysis 47

Chapter 6: Summary 52

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List of Figures

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Figure 1: Statistics of the population in Silom within

2007-2009

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Figure 2: The result of online questionnaires

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Figure 3: Sales forecast in 3 year

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List of Tables

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TABLE 1: TIME FRAME

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TABLE 2: MARKETING EXPENSES IN MONTHLY OF EACH YEAR:

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TABLE 3: SALES FORECAST 20

Table 9TABLE 4: PRE-OPERATING COST 40

TABLE 5: INVESTMENT COST 40

TABLE 6: RAW MATERIAL COST PER YEAR 41

TABLE 7: DIRECT LABOR COST 41

TABLE 8: OVERHEAD 42

TABLE9: NET INCOME IN 3 YEARS. 47

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1 Background and significance of the project

Nowadays, Thailand consumes a lot of foreign food that very expensive, if

compare with Thai food. The data from Food Focus Thailand shows that Thailand stands at the top of exportation in Asia and world market.In contrast, its importation is not at the top in both markets. From this data, it could be a question "Why Thai people like to consume foreign food more than Thai food?”

In this project, it focused on Thai dessert which is a kind of Thai foods. The

reasons why Thai dessert is focused because it is the identity of Thailand. Moreover, it is difficult to find in market or shopping place, if compare with foreign dessert such as cake, bakery, and traditional Japanese dessert. Furthermore, some kinds of Thai desserts have lost from Thai society.

In this project, it focused on Thai dessert which is a kind of Thai foods. The reasons why Thai dessert is focused because it is the identity of Thailand. Moreover, it is difficult to find in market or shopping place, if compare with foreign dessert such as cake, bakery, and traditional Japanese dessert. Furthermore, some kinds of Thai desserts have lost from Thai society. Therefore, this project will.

So, I know what customer want and I know what I want to do when I want to open Thai dessert shop. The important question is why my product should different from other brand and use the Thai desserts are the main. Then, I study about fusion food. It is a mix of two countries of food and I think it is very interesting because of each kind of food; there is a different highlight such as bakery of Western style which has good feature and low sugar. In term of Thai desserts doesn’t have a strict feature, I can modify whatever I want. I think, when I mix them together, it should be interesting.

My project isn’t an original Thai dessert but it keeps the Thai style and tasty to serve customer that more of them are women and they concern about their heath and shape more than other. My product can called Fusion desserts between Thai and Western style because some of menu, I put each menu of them to mix together and in the result, it is a new one. It is a new idea to running business. My brand calls “Flavour”. I choose this name because it is very easy and example name to memory. People will know and memorize "Flavour". I got this name idea from new style that I think. Fusion food will make Thai desserts taste good that Thai people never taste like this before. My Shop will open on Silom Soi 5 that there are many offices around here and it is a good location. In that shop has many products such as desserts, foods, and beverages. But Desserts is a main product of our brand.

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1.2 Project Objective:

- Promote the Thai desserts into the market again. - Invite Thai people to take Thai desserts.

- Trade promotion activities of Thai desserts. - Develop and Increase the Thai desserts market. - Enhance Thai desserts products and Thai cuisine. - Expand the market of Thai desserts.

1.3 Benefits of this project:

- To learn about Thai desserts business situation and study in term of project feasibility of this business.

- To study about the risk of this business.

- To study about the market and financial risk in project feasibility.

- To study about the management and technical process in restaurant business. - To study Operation process and organize human resource in company.

1.4 Operation Methods:

1. Study about situation of Thai desserts now in Bangkok and study about general information of Thai dessert such as equipment, menu, raw materials, how to cook each menu, and how can modify feature of them or create a new

one etc.

2. Survey the market by using online questionnaires and use the result to improve my product.

3. Study and plan organization management in details as following:

 Background of Thai desserts.

 The legal of Thailand which related my products such as about open business what I should to do, how to open shop or restaurant in Thai, what kinds of taxes I will pay, and human resources of my company.

 Products and other services that related with my shop.  Plan vision, mission, and strategy of my company.  Create strategy in 3 level

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4. Do the marketing analysis:

 Demand of consumer in Thai dessert business.  Consumer behaviors.

 Analyze general environment in business (ex. political, economy, social, and environment)

 Survey competitor around there  Analyze competition (3C analysis)

 Do marketing plan to promote my products.  Analyze STP( segment target positioning )  Create marketing mix strategy

 Sale forecast and profit estimation.  Estimate marketing expenses

5. Study and analyze the technical feasibility process:

 Location

 Company’s investment cost, operation expense, and other expenses.  Analyze operations and management

6. To do financial analyze in 3 years. (Balance sheet, cash flow, and profit-loss statement in monthly)

7. Study and analysis risk of Thai dessert business in Bangkok.

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4 Time Frame (Table 1: time frame activities within April 2010- May 2010)

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2.1 Nature of product

Thailand has traded and exchanged cultures with foreign countries since Sukhothai period. Later in the Ayutthaya and Rattanakosin, Thailand has developed relationship with other countries. Thailand has adapted the received culture of various diets from many countries to suit with local condition such as ingredient, materials, and habits. For instance, Thong Yib (ทองหยิบ) from Portugal and Khanom-Kai from Japan.

Thai desserts can be categorized into 13 groups separate by how to cook and ingredients following: 1. Steam; Thai Sponge cake (Kanom- Saa Lee), Kanom-Namdokmai, Kanom- Sray etc.

2. Egg; Foi Thong (ฝอยทอง), Thong Yib (ทองหยิบ), Thong Yod (ทองหยอด) etc. 3. Boil: Kanom-Tom Duang, Kanom-Tom Khaw, Tapioca in syrup etc. 4. Stir: Sa-Rim, Ta-Go etc.

5. Bake: Kanom-Dok Lam Duan, Ba-Bin etc. 6. Fry: Kanom-Kong, Kanom-SamKele etc. 7. Toast: Sticky rice toast etc.

8. To boil in syrup: boiled bananas in syrup etc. 9. Glaze: banana glaze etc.

10. Coconut milk: Kanom-Lot Chong Nam Gati etc. 11. Syrup: a jelly with syrup, Ngor Loi Gaew etc.

12. Buat: Wholr banana boiled in coconut cream (Gluay buat-chee) etc. 13. Preserve (chae im): fruit preserve, Mango preserve, Tomato preserve etc.

Nowadays, Thai desserts become the Thai culture in term of food. It is used in every rite such as make merit and wedding ceremony but why it is difficult to find and buy it, Because Thai people only buy in term of formal rites. They take a lot of bakery more than Thai desserts because Thai desserts have a lot of sugar and every shop and product is the same. Nothing is interesting. So, I think about this point and try to modify the original Thai desserts to be a new one by decorate its feature and menu to attract consumers. Then, I launched a new brand of Thai desserts to market. It names “Flavour Sweetmeat”. Every product should have good taste and fresh. The concept of product is “fusion dessert”. Why I call that because I use some menu of bakery in western style to apply with Thai desserts and modify to the new one. You can see details in next topic. Fusion dessert is a good choice for customer to taste it and it is a main point of my company.

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6 2.2 SITUATION OF INDUSTRY

Now, Thai desserts business is slow down because the cost of main raw material is very high especially sugar. It is directly affected with this business. In addition, every shop has both same product and feature. That cause makes the prices of goods is very cheap because of high competitors but the customers demand decrease. They take care of their health more than other thing. According to Food Focus Thailand, they lunched the information about the

demand of Thailand is going to be change in term of consumption behavior. They take a lot of bakery and import the raw material of food from other countries still increase more than 0.87% in this year. And according to Kasikorn center research, they think about Thailand consume desserts 900 gram per person per year. That mean this business can be increase because when compare to other country, It is very less. I should this information to analyze what desserts that I should to do and it still keep the identity of Thai and it can attract customer well. Then, I put the fusion concept to apply and modify with features and tasty become a new one.

In the part of location, I choose Silom Street. According to the one of article on the Manager Daily news, he said that Silom is in top 20 good business area especially in Soi Lalaaisap because in Silom, there are a lot of offices, department stores, and people that live in here, and there are a lot of people live surrounding that area following the figure 1:

0 2,000 4,000 6,000 8,000 10,000 12,000 14,000

Male Female Total

Figure 1: Statistics of the population in Silom within 2007-2009 from www.dopa.go.th

2007 2008 2009

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7 2.3 PRODUCT & SERVICES IN GENERAL

FUSION DESSERTS

1. Kanom Mor Kang Tuay Thong 2.Milk tea cake

3.Rammit Pie 4. Kao Tok brownie

5. Herbal sticky rice with Sungkhaya Custard Su Shi

6. Kao Niaw Kaew Cheese Pie

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8 BEVERAGE

1. FRESHY GRAPE 2.GRAPE MIX FRUITS

3. AVOCADO PLUS 4. RED GANG

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Seasoning Menu

3. Durian cake(Rainy season) 29 baht 2. Rambutan Jelly(Rainy season) 29 baht

2.4 Vision of the organization

“I want to increase the market share into 3 % of dessert business in Silom area ” 2.5 Mission

“My company is the leader of fusion dessert. I use the high quality of raw materials and the product is good taste. There is nice packaging that can be use gift for other person and keep the standard quality to the future.”

2.6 Strategy

This project is separated into 3 levels.

1. Corporate level

In this level, I use “Market Penetration” to increase market share of company because I am a new shop and there a lot of competitors both direct and indirect. So, I want to contract consumers directly. I will talk about it the marketing part.

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10 2. Business level

I focus on the differentiation of product and how to make it distinguish from other. I mention about the quality of all of the process that related with our products until the products sold. The Product differentiation can be done by using the unique packaging. That thing is very important to make me different from other and make the prices of product is second factor too because customer can see my intention through the value of products.

3. Functional level

Human resource: We have a cook who is professional in food fusion of 2 nations. She has knowledge both Thai dessert and international bakery 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.) Production 2 Female cook 4 Staffs 2.) Front 1 Cashier 2 Waiters + Receptionist 3.) General management; Owner. 4.) Accounting 1 position

5.) Marketing 1 position

Finance: Give an advice for future financial planning or face with loss problem and also

do balance sheet, profit-loss, and income statement for report financial conditions of each year and can check back.

Marketing: This department takes a responsibility in 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 dessert to make product diversity. For example, produce dessert from seasonal fruits to attract customers and reduce our cost in the same time because when season of fruits come, their price will be cheap such as mangoes will grow in summer and their price will be cheaper, so we use them to make Mango Cheesecake.

General Management: There is only one owner who controls everything in shop and makes all decisions of company.

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11 3.1 MARKET ANALYSIS

3.1.1 General Environment Analysis:

There are many factors that are affected to running my business.

Political: Now, Thailand has a political situation that affected directly with my

business cause the Rajchaphasong road is closed by Thai red shirt group. Then, my business is located near that area. Some days, I must to close the shop follow the government order. In addition, the people don’t want to go to Silom because they concern about the safety. So, the people who live and work in this area cooperate together to drive out the red shirts in Rajchaphasong road. It is disorder situation in Thailand now.

Economy: In term of economic in the Thailand is slow down. It is an effect chain

of political situation.

Social & Technology: Now social and technology come together such as

Facebook; it is a large online social network that many people use to help their business. When I talk about technology in this period, it is important factors that appear in all of the process of business since before I desire to do the business until sale the product. For example; before I desire to do the business, I search many information on the internet webpage.

Environment: Environment is the part of customer decision to come in shop.

When they see a good environment and nice decoration, they should come to the shop. The good environment management system surrounding the shop is the heart of services. The shop must be clean and sunny bright.

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12 3.1.2 COMPETITION ANALYSIS (3C ANALYSIS)

1. Competitors Analysis:

I have many competitors both direct and indirect as following;

Direct Competitors ->

1. MAMON CAKE is a direct competitor because they

have some menus like my company but the taste and feature is different. And the Thai dessert is not their main product. They focus on cakes.

Indirect Competitors ->

1. BUSSARACUM ROYAL THAI CUISINE: they

produce original royal Thai cuisine. There a few of desserts menu and the price is very expensive.

2. SOUFFLE HOME BAKERY

Inside the shop, there is a good decorate. It is suitable place to relax and there are lots of cake menus.

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3. Meeting Moment

Their shop and food is a good decorate the same too. This shop is suitable for dinner or meeting. Their product focus on cake

4. Something sweet

Twining moment, it is a slogan of their shop. There

is a good space management and decorate well. Their products focus on cake.

5. Little Home Bakery

This shop is luxury and the cost of process is very expensive compare with other shop that sell bakery too.

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14 2. CUSTOMER ANALYSIS

Flavour shop offers good taste of desserts to serve the customer and it is the place that customer can come to meeting. There are a lot of desserts that offer to you.17

Who are the customers? Age 15->25 years old both male and

female

Officers, students, business man or

tourists.

Medium class - Upper class

What? Differentiate of product

Nice packaging

The quality of raw material

Why the customers want to buy this product and come to this shop?

To be a gift for other person

Consume

They don’t have time to cook by themselves.

To meeting with my friend and

relaxing.

When the customer to buy your product? Special occasion

Hungry

Where customer can contract? At Our shop

Facebook

Mobile phone

Who is in the decision making? Parents

Friends

How? Good marketing to make customer

memorize this brand.

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15 3.2 STP ANALYSIS

 Segment Analysis: According to my online questionnaires on www.polldaddy .com

AGE

FREQUENCY Eat Thai dessert at

least one time/ week Never

Below 15 7 1

15-20 years 20 3

21-25 years 38 2

More than 25 26 3

I separate the group of people by using the age and divide it into 4 groups that can see on the table above. Then use this information to focus our target market groups.

The most of 27-25 years old, there are eat or buy Thai dessert at least one time per week. This is the main target group of our business.

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 Target Market Analysis:

FREQUENCY Eat Thai dessert at

least one time/ week Never

Below 15 7 1

15-20 years 20 3

21-25 years 38 2

More than 25 26 3

Our target market group are the people who have a age 21 until more than 25 years old. The most of our target group are women.

Positioning Analysis:

My positioning is modern design in feature of dessert and the prices is medium when

compare with other shop around Silom. Our business is the one of fusion dessert surrounding this area.

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17 3.3

MARKETING MIX STRATEGY

1. Products: Flavour shop categorized the products in to 3 groups.

1. Fusion desserts: I mix the two styles of desserts to become a new one such as Rammit Pie, Kao Tokbrownie, and Kanom Mor Kaeng Tuay Thong

2. Seasoning desserts: It up to seasonal because each raw material can be cheap in differentiate season and it help to reduce the cost of production.

3. Beverage

2. Prices: The prices of each product depend on the cost and other expenses. But it is not

too high.

3. Place: Flavour shoplocated in Silom Soi 5. It near the customer offices and it is

convenience to go there.

4. Promotion: According to the corporate level strategy, there are 3 steps to promote

this business.

1. First step call “Free taste”. Before a few days t in the first mouth that I open the shop, I distribute the products to the people surrounding my shop and give leaflet to them. In the leaflet, there are 15% discount coupons for customers who buy the product in the first week and in every third week of month.

2. Second step, There is a promotion for people that come in the first day open may be in 10%.

3. In the last step, my shop has a social network on Facebook to customer come to join, update the new launched menu and exchange the information. Together

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3.4 MARKETING EXPENSE (SALES INCENTIVE)

Leaflets

 2,400 baht/1000 leaflets (For the 3 mouth in the first year opened)

 200 baht/50 discount coupons (for other mouth)

 600 baht/ 250 leaflets (For other month)

Radio advertise

• Easy FM 105.5

• 1,500 Bath/spot (within 3 month on the first year and on the Jun-Oct in every year) • Short spot and speaking brand and products or service. The length is about 30 second minutes that includes name, slogan, sale promotion and place.

Sale promotion

• 10% discount on first week open.

• 15% discount coupons for the first week and every third week of mouth. • There are discount day on Wednesday on 5% discount.

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19 TABLE 2: MARKETING EXPENSES IN MONTHLY OF EACH YEAR:

Mkt. Expenses Y1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

- Leaflets 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 12,600 - Radio advertising 45,000 45,000 45,000 0 0 45,000 45,000 45,000 45,000 45,000 0 0 360,000 - Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000 Subtotal Mkt. expenses 48,900 48,900 48,900 3,900 3,900 48,900 48,900 48,900 48,900 48,900 3,900 3,900 390,600 Mkt. Expenses in Y2 - Leaflets 600 600 600 600 600 600 600 600 600 600 600 600 7,200 - Radio advertising 0 0 0 0 0 0 0 0 0 0 0 0 0 - Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000 Subtotal Mkt. expenses 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 25,200 Mkt. Expenses in y3 - Leaflets 600 600 600 600 600 600 600 600 600 600 600 600 7,200 - Radio advertising - - - - - - - - - - - - - - Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000

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20 3.5 SALES FORECAST IN EACH YEAR

Y 1 Y 2 Y 3

1. THONG YOD GREEN TEA CAKE 214,245.00 188,784.00 181,953.00

2. KAO NIAW KAEW CHEESE PIE 321,367.50 283,176.00 298,390.50

3. MILK TEA CAKE 201,825.00 177,840.00 187,395.00

4. HERBAL STICKY RICE WITH SUNGKHAYA 152,145.00 134,064.00 141,267.00

5. RAMMIT PIE 80,730.00 71,136.00 74,958.00

6. KHANOM MOR KANG TUAY THONG 202,860.00 178,752.00 188,356.00

7. KAO TOK BROWNIE 305,325.00 269,040.00 283,495.00

8.DURIAN CAKE 86,319.00 76,383.00 77,211.00

9 RAMBUTAN JELLY 102,165.00 90,405.00 91,385.00

10.PINE & PRUNE 204,412.50 180,120.00 189,797.50

11. GRAPE MIX FRUITS 202,860.00 178,752.00 188,356.00

12. FRESHY GRAPE 228,217.50 201,096.00 211,900.50

13. AVOCADO PLUS 264,235.50 232,833.60 245,343.30

14. RED GANG 327,060.00 288,192.00 303,676.00

15. HONEY DRAGON 213,727.50 188,328.00 198,446.50

Total Sales 3,107,494.50 2,738,901.60 2,663,483.80

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Conclusion

To run my business, there are four main factors that both directly affect and indirectly affect to my business. Political situation at the Rajchaphasong road, Bangkok, by red shirt protestors cause my shop has to close following government order. 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. Environment in shop and inside shop decoration are important for customers decision. Competition analysis (3C Analysis), I divide them into 2 groups. Direct

competitor is Mamon Cake who has some menu like me. Indirect competitors are Bussaracum Royal Thai Cuisine, Souffle Home Bakery, Meeting Moment, Something Sweet, and Little Home Bakery. Customer analysis, I identify who are my customers. I can tell the reason of customers that want to buy my products. I know when customers buy my products. I know the ways that customers use to contact me. I know who has an influence in decision making. The strategies good marketing and attractive promotion make customers can memorize my brand well.

STP analysis helps me easy to divide my customers. Segment analysis, I divide my customers into 4 groups by age according to online questionnaire on www.polldaddy.com. Target market analysis, I focus on 3 groups; 15 - 20 years, 21 - 25 years, and more than 25 years. In positioning analysis, my positioning is modern design feature of Thai desserts that price is medium when compare with other competitors at Silom.

Marketing mix strategy, products are fusion desserts, seasoning desserts, and beverage. Price of each product depends on cost and other expenses but it is not too high. Place is located at Silom Soi 5 where is near customers offices. Promotion is 3 steps to promote my business; free taste, first day opening, and online social network “Face book”.

In marketing expense of 3 years, comprising of leaflets for advertising in each month; radio advertising expense for 30 seconds promote name, slogan, sale promotion and place; and sale promotion expense for 10% discount on first week opening, 15% discount coupons, and 5% discount on Wednesday

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23 4.1 PRODUCT & OPERATION ANALYSIS

4.1.1 Product characteristics in detail

KAO NIAW KAEW CHEESE PIE Kao Niaw Kaew Cheese Pie is the mix

of 2 styles of dessert; western and Thai. It uses cheese pie to mix together with Kao Niaw Kaew and dress the surface of a cake with fruits.

MILK TEA CAKE

It uses the milk tea to mix in sponge cake. It suit for the people who like the milk tea flavor.

HERBAL STICKY RICE WITH SUNGKHAYA CUSTARD SU SHI

This menu is decorated in Japanese style like a sushi but it is a Thai flavor.

THONG YOD GREEN TEA CAKE

This cake is made of green tea and decorates with Thong Yod.

RAMMIT PIE

“Rammit pie” is a dessert that made from pie powder with salt and put Thai

ingredient such as coconut, jackfruit, boiled corn, and boiled red bean, stir together to be a good smell and taste pie. When packed into the pie powder, it becomes a dessert pie sweet mellow taste to eat a snack or a full tummy time.

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KHANOM MOR KANG TUAY THONG (Egg Custard Pudding)

Kha-nom Mor Kang is one of our famous Thai desserts. Maybe you have a question why Thai people choose palm sugar for all kind of food, especially when we cook Thai dessert. Palm sugar has a nice color and odor, and of course its unique taste with high cholesterol. No wonder I am getting fat!

KAO TOK BROWNIE

This is brownies which have Kao Tok in the top of dessert.

RAMBUTAN JELLY

It made of fresh rambutan. The taste is a little sweet. It can available in June until October.

BEVERAGE

PINE & PRUNE

Prune juice is high in fiber, potassium and vitamin A and rich in antioxidants. Fit Day gives this specific nutritional

information: one cup of prune juice is high in sugar at 44 grams, provides 17 percent of vitamin C and iron, 20 percent of

potassium, 28 percent of vitamin B6, and 10 percent of fiber. Many of these nutrients can help you lose weight.

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FRESHY GRAPE

The main ingredient is grape and there are a lot of nutritive values as highlighted below: - Important vitamins such as vitamin A, B1, B2, B6 and C6 are found in grapes.

- Anti-oxidants such as anthocyanin, flavones,

geranial, linalool, and tannins.

- Grapes contain all the necessary minerals such as calcium, chlorine, copper, fluorine, iron, magnesium, manganese, phosphorus, potassium, silicon and sulfur.

GRAPE MIX FRUITS

It made of grape juice, pineapple, watermelon, apple, orange, and lemonade. Both of it are the beneficial fruit in healthy.

AVOCADO PLUS

The avocado is the second fruit with the highest monounsaturated fatty acids content at 20%. This amounts to almost twenty times that of any other fruit.

RED GANG

It made of tomato and strawberries which is a good ingredient to mix together. Both of them have good nutrition for your health. Let’s taste.

HONEY DRAGON

It made of soybean milk, dragon fruit and honey and then pours the red syrup in the top of juice.

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26 4.1.2 PRODUCTION/ SERVICES PROCESS DESSERTS

1. THONG YOD GREEN TEA CAKE INGREDIENTS:

- 240 g all-purpose flour - 1 teaspoon baking powder - ½ teaspoon baking soda - 200g unsalted butter, softened - 200g castor sugar

- 3 large eggs

- 2 tablespoons green tea powder - 150g natural yogurt

- 200g whipping cream

- Gold Egg Yolks Drops for decoration

METHODS:

1. Bring out the draft, coat with butter, prepare the paper, and warm the stove.

2. Mixed green tea powder with Natural yogurt for green tea powder absorbs water from Natural yogurt and makes cake body not too dry.

3. Sift flour ,baking powder ,baking soda together

4. Used mixture mix sugar and unsalted butter beat until smooth, put it together with the Mixed green tea powder and Natural yogurt beat until it blend and smooth, put into draft.

5. Bring to the oven with 180 Celsius ,45-60 minutes or wait until it’s OK 6. Bring the cake out from the oven. Cool for shortly.

7. Beat whipping cream with the max speed of the mixture until it smooth.

8. Use whipping cream coat the front of the cake and decorate it with Gold Egg Yolks Drops.

INGREDIENTS THONG YOD:

- 15 egg yolks

- 10 tbsp. Thong Yod flour (wheat and rice flour mixture)

INGREDIENTS OF SYRUP:

- 10 measuring cups castor sugar - 6 measuring cups fresh water - Ingredients of Light Syrup - 1 measuring cups castor sugar - 1 measuring cups fresh water

METHODS:

1. Separate the yolks from white eggs. Strain though muslin. Squeeze. 2. Blend until thick and fluffy for 15 minutes.

3. Ladle the mixture in the cup. Add 4 tbsp. of flour. Mix well.4. Drop the mixture in boiling syrup. Increase heat.

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2. KAO NIAW KAEW CHEESE PIE INGREDIENT OF BISCUIT:

- 300g biscuit

- 200g Melt unsalted butter - 50g Icing sugar

METHODS:

- Mix Grind biscuit with Melt unsalted butter and Icing sugar. - Put mix biscuit into draft, freeze in refrigerator.

INGREDIENT OF STICKY RICE:

- 300g Sticky rice - 1 cup Coconut cream - teaspoon salt - 300g castor sugar - teaspoon Limewater - cup Water

- cup Intensive Pandanus leaf

METHODS:

- Rinse sticky rice, rinse sticky rice again with water that rinse with alum, cook the rice - Boil Bakery sugar, Limewater , Salt, Water filter it with white cloth , mix it with

Coconut cream and Intensive pandanus leaf , boil it again, put the sicky rice into, stir until it dry.

- Put mix sticky rice into the next layer from biscuit estimate height 5 mm, freeze in refrigerator.

INGREDIENT OF CREAM CHEESE:

- 1 piece Cream cheese - 20g Unsalted butter - teaspoon Salt

- 200g sweetened condensed milk - 2 teaspoons gelatin

- 50g hot water

- blueberries or other fruits

METHODS:

1. Melt gelatin with hot water, beat cream cheese and butter until it mix together, put sweetened condensed milk into it, beat until it combine, put gelatin and beat it again, put it to the next layer from sticky rice layer

2. Freeze it in refrigerator, wait until cream cheese hard, cover it with blueberries or decorate with other fruits

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28

3. MILK TEA CAKE

INGREDIENTS OF CAKE:

- 70g all-purpose flour

- teaspoon baking powder - 60g castor sugar

- 3 large eggs

- 55g unsalted butter, softened - 1 teaspoon Ovalet - teaspoon salt - 25g milk tea

METHODS:

1. Bring out the draft,coat with butter , prepare the paper , warm the stove.

2. Sift flour, baking powder and vanilla extract in large mixer bowl. Add granulated sugar, eggs, milk, Ovalet, salt.

3. Beat all with the max speed of the mixture for 5 minutes.

4. Down speed for 1 minutes. Add unsalted butter. Beat all together. 5. Close mixture. Mix all with mixer.

6. Put into draft. Bake 180 Celsius, 45-60 minutes or wait until it’s OK. 7. Cool cake before bring it to decorate.

INGREDIENTS OF SOFT MILK TEA:

- 240g evaporated creamer - 1 teaspoon corn flour - 100g sugar

- 240g milk tea - teaspoon agar - 80g unsalted butter

METHODS:

1. Mix corn flour, granulated sugar, and jelly powder in copper pan. Add milk tea, evaporated creamer, and unsalted butter.

2. Bring it to stove. Mingle until it’s boiled. 3. Put all on cake when it’s warm.

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29

4. HERBAL STICKY RICE WITH SUNGKHAYA CUSTARD SU SHI INGREDIENTS OF STICKY RICE:

- 830g sticky rice - 3 cups coconut cream - 400g castor sugar - 4 teaspoons salt - 2 Pandanus leaves

- Roasted green beans, peeling bark for decoration

METHODS:

1. Rinse and Drench sticky rice for 5 hours. Bring it to steam for 20–25 minutes and wait until it’s warm down.

2. Bring coconut cream, sugar, salt, and pandan to stove until it’s boiled.

3. Mix sticky rice with coconut cream that boiled and filtered when it still hot , close the lid wait until sticky rice absorb coconut flavour and smell.

4. Put sticky rice into rectangle draft, put in many layer may swap color in each layer or shape it into sashimi cover with egg custard decorate it with peel off green bean.

SUNGKHAYA CUSTARD INGREDIENTS:

- 10 large eggs - 2 cups coconut milk - 1 cup palm sugar - 5 Pandanus leaves

METHODS:

Mix coconut cream, palm sugar, eggs, and pandannus, screw it up until palm sugar melt down, filter it with white cloth, put into bowl, boil it with medium fire 10 minute or ripe.

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30 5. RAMMIT PIE

INGREDIENT OF PIE POWDER

1. All-purpose flour 150 grams 2. Sugar 30 grams

3. Baking powder ¼ tsp. 4. Salt 1/8 tsp.

5. Butter 3 tablespoons 6. Cold water ¼ cup

INGREDIENT OF PIE:

1. Corn flour 2 ½ cups 2. Sugar ½ cup

3. Salt ¼ tsp. 4. Water ¼ cup

5. Coconut water ½ cup

6. Coconut meat cut line ¼ cup 7. Jackfruit tears line 2 tsp. 8. Slice cooked corn seed 2 tsp. 9. Cooked red bean 3 tsp.

METHODS:

1. Mix All-purpose flour, salt, baking powder, and sugar together. Put butter and knead lightly for powder mix with butter to be a small lumpy like a green bean. Put cold water and stir together until powder is soft. Leave it 30 minutes.

2. Roll powder to be a disc that is thick about ¼ cm. and cut in shape what you want. Take it into a block that smears butter. Take it into oven and bake 350 degree Fahrenheit until yellow, remove, and leave it.

3. To make pie, mix corn powder with sugar, salt, water, and coconut water. Stir sugar until melt. Set a fire in medium level; stir all time until powder is sticky.

4. Put coconut, jackfruit, corn, red bean meat, and stir together. Dip into pie powder cup. Leave it until cold or keep in refrigerator. When you want to serve, take pie out of the block.

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31

6. KHANOM MOR KANG TUAY THONG (Egg Custard Pudding) INGREDIENTS:

- 2 cups coconut cream - 6 duck's eggs

- 1 tbsp. wheat flour - ½ tsp. salt

- 1 and 1/4 cup palm sugar - 1 cup fried onion

(slice onion thinly and fried until it turn brown)

METHODS:

1. Well mix the coconut cream, palm sugar and dough. 2. In a different bowl, beat duck's eggs and then add salt.

3. Mix number 1 and 2 altogether in a pot. Then, cook it with medium heat for 5 minutes. 4. Next, move it from the pot into a bowl.

5. Put the bowl in cooking oven with 350F for 35 minutes or until the surface turn to brown. 6. Top with fried onion.

INGREDIENT OF PIE: - All-purpose flours 288 g. - Sugar 1-½ teaspoons - Salt ¼ teaspoons - Butter 120 g. - Cool water 7 g. METHODS:

1. Sift the flour for 1 time

2. Next, mix the flour, salt, sugar, and butter well and add the cool water. 3. Then, separate the mixture into small group.

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32

7. KAO TOK BROWNIE INGREDIENTS:

- Cake flour 450 g.

- Baking Powder 2 tbsp. - Sugar 500 g.

- Salt 1 tbsp.

- Vanilla extract ¼ teaspoons - Butter 250 g.

- Cocoa powder 60g. - Margarine 250 g. - Chicken’s egg 8 eggs - Milk ½ cup

METHODS:

1. Prepare the mold. Put the paper to smear the butter and open the oven 2. Sift the flour, baking powder, salt.

3. Melt the butter and margarine.

4. Beat the egg and sugar well. Next put the flour, milk, and vanilla flavor. 5. Pour the mixture and put the Kao Tok in the top of brownie.

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33

8.) DURIAN CAKE INGREDIENTS: (A)

250 gm. unsalted butter, room temperature

300 gm. sugar (if your durian is sweet use lesser sugar, maybe 200 gm.)

4 eggs

(B)

200 gm. durian flesh, removed seeds (or get the frozen de-seeded kind)

1/2 cup 2 % milk 2 tbsp. sugar

1 tsp. durian essence (I used vanilla extract instead)

(C)

200 gm. self -raising flour, sifted (I used 200gm of all-purpose flour and added 2 tsp of baking

powder instead)

100 gm. cake flour, sifted 1 tbsp. custard powder ,sifted

METHODS:

- Preheat oven to 325 F (You might find that you will need to bake at 300F for a longer duration instead if you are not using Bundt pan) .Prepare a large or 12 cups non-stick Bundt pan. (I used two 8″ round Wilton pans instead. I also used Wilton’s Cake Release on the pans).

- Combine ingredients(C) in a large bowl, sift and set aside.

- Combine ingredients (B) in blender or food processor, blend till well combine, set aside.

- Combine ingredients (A) in mixer except eggs at high speed till light and fluffy. Reduce speed to medium when add eggs one at a time and cream well after each addition.

- Pour ingredients (B) into the mixer with (A) and whisk for 1 minute or until well combine, and then add in (C), together into the mixture well for 30 seconds.

- Pour the cake batter into a greased pan, bake for 45-50 minutes (or longer if not using Bundt pan) or adjust to your oven temperature, till golden brown. Test with a

toothpick. When comes out clean, it’s ready.

- Remove cake from oven and then pan, leave it cool. Sprinkle with some icing sugar before cut into pieces and serve with tea or coffee as snack.

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34

9) RAMBUTAN JELLY INGREDIENTS:

- Gelatins 1 box - Cool water 2 cups - Boiling water 2 cups - Rambutan 1 can

METHODS:

1. Dice the rambutan

2. Melt the gelatins in the boiling water and then put the rambutan into gelatins.

3. Pour it into the block and refrigerate into the refrigerator about 2-3 hours

BEVERAGE

10.) PINE & PRUNE Ingredients:

- 1 cup pineapple juice - piece pineapple - 5 Prunes

- teaspoon salt - cup ice scale - Syrups

Method:

a. Spin pineapple juice, pineapple, and prunes with blender until smooth. Add salt and ice scale. Spin all until powdered.

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35

11.) GRAPE MIX FRUITS

Ingredients:

- 3 cups grape juice

-

piece pineapple

-

piece watermelon

-

apple

- 1 orange

- 1 tablespoon lemonade

- ice scale

Method:

1. Split pineapple, watermelon, and apple to small pieces. Add lemonade.

Stir all.

2. Peel orange. Add orange and grape juice. Use scoop to squeeze juice.

Add ice scale before served.

12.) FRESHY GRAPE

Ingredients:

-

g black grapes

- 1 tablespoon lemonade

- ice scale

Method:

1. Rinse black grapes. Split to half piece. Squeeze all.

2. Add lemonade into grape juice that squeezed. Put into glass with ice

scale.

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36

13.) AVOCADO PLUS

Ingredients:

-

avocado

- 1 kiwi

- 2 cups apple juice

- 2 peppermint leaves

- 1 cup ice scale

- syrups

Method:

1. Spin avocado, kiwi, and apple juice with blender until smooth. Add

peppermint leaves. Spin all.

2. Add ice scale and spin until it’s powdered. Put into glass. Served with

syrups

14.) RED GANG

Ingredients:

- 1 tomato

- 6 strawberries

- 2 cup strawberry juice

- 1 cup ice scale

Method:

3. Spin tomato (skinned) and strawberries with blender. Add strawberry

juice. Spin all until smooth.

4. Add ice scale and spin until it’s powdered. Put into glass. Served with

syrups.

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37

15.) HONEY DRAGON

Ingredients:

- 1

cup soybean milk

-

Cup red dragon fruit.

- 2 tablespoons honey

- 1 cup ice scale

Method:

1. Spin soybean milk and red dragon fruit with blender until smooth. Add ice

scale and honey. Spin all.

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38

4.1.3 LOCATION

Flavour shop is located at Silom Soi 5. It nears Bangkok Bank. This area is 8 sq.m. It is a golden place to do business because there are a lot of offices located in there. The rental is 35,000 per month. This shop including air condition, kitchen room, and there are clear glasses surrounding shop.

4.1.4 FACILITY LAYOUT

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4.2 COST OF INVESTMENT:

4.2.1 PRE-OPERATING COST INCLUDING:

Pre investment cost

Prices Units Total

Decoration cost 300,000.00 1.00 300,000.00

Total pre-operation cost 300,000.00

TABLE 4: PRE-OPERATING COST

4.3 INVESTMENT COST

Investment Cost Prices Cooking Utensils 1,454 Tools 5,198 Baking Supplies 1,955 Condiment Keepers 3,630 Cookware 48,112 Ware 2,190 Glasses 1,238 Other 1,290

Shop & office eqiudments 192,330

Total 257,397

TABLE 5: INVESTMENT COST

4.4 OPERATING COST

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41

2010 2011 2012

1. THONG YOD GREEN TEA CAKE 27,541.35 24,268.32 23,390.19

2. KAO NIAW KAEW CHEESE PIE 92,311.65 81,341.28 85,711.59

3. MILK TEA CAKE 60,858.00 53,625.60 56,506.80

4. HERBAL STICKY RICE WITH SUNGKHAYA 42,321.15 37,291.68 39,295.29

5. RAMMIT PIE 17,160.30 15,120.96 15,933.38

6. KHANOM MOR KANG TUAY THONG 31,091.40 27,396.48 28,868.44

7. KAO TOK BROWNIE 42,590.25 37,528.80 39,545.15

8.DURIAN CAKE 0.00 13,970.34 14,121.78

9 RAMBUTAN JELLY 11,404.95 10,092.15 10,201.55

10.PINE & PRUNE 35,319.38 31,122.00 32,794.13

11. GRAPE MIX FRUITS 65,205.00 57,456.00 60,543.00

12. FRESHY GRAPE 80,900.78 71,286.48 75,116.57

13. AVOCADO PLUS 43,081.88 37,962.00 40,001.63

14. RED GANG 43,428.60 38,267.52 40,323.56

15. HONEY DRAGON 33,471.90 29,494.08 31,078.74

Subtotal Direct Cost of Sales 626,686.58 566,223.69 593,431.79

TABLE 6: RAW MATERIAL COST PER YEAR

DIRECT LABOR COST:

TABLE 7: DIRECT LABOR COST Direct Labor Cost

Baht Position Total

1. Production Female cook 9,000 2 18,000 Staffs 5,000 4 20,000 2. Front Cashier 5,000 1 5,000 Waiters &Receptionist 5,000 2 10,000 3. Accounting 9,000 1 9,000 4. Marketing 8,000 1 8,000 5. General Manager 10,000 1 10,000

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42  OVERHEAD OVERHEAD baht/ mouth

Building rental fee 35,000

Electricity 2,500 Water 500 Depreciation 2,138 Total 40,138 TABLE 8: OVERHEAD 4.5 MANAGEMENT ANALYSIS: 4.5.1) ORGANIZATION MANAGEMENT:

Flavor company we work in company as family. We support a good

relationship within organization, so we try to have activities together among employees in each department in company such as we provide common room for our employees to let them annual party and we also provide social security insurance for our employees. Moreover we support employees to concern about organization cultureม rule and responsibilities of role.

 Organization chart in Flavour Company:

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43

In this company the owner acts as general manager to control and manage everything within organization. And I separate the job into 3 parts including: production, accounting, the last one is marketing.

 Team Management

1) Accounting and financial officer (1 position)

Job description:

- Account payable related to transaction process

- Preparation TAX forms, social security payment , keep record and - Clear all account documents, monthly end closing and reporting - Preparation for monthly financial statement.

- Control cash and budget - Good at computer literacy

Qualifications:

- Male/Female, Thai nationality - Age between 25-35 years old

- Bachelor’s Degree in Accounting or Financial with some accounting

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

2) 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

Qualifications:

- Male/Female

- Age over 24 years old

- Bachelor’s Degree in Marketing or related field - 2 years working experience

- Good interpersonal and communication skill - Good command in English and computer literacy

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3. Production:

Job description:

- Control and monitor the production process.

Qualifications:

- Female

- Have a good know in cooking technical skill. - 2 years working experience in other restaurant.

 Salary

Direct Labor Cost

Baht Position Total

1. Production Female cook 9,000 2 18,000 Staffs 5,000 4 20,000 2. Front Cashier 5,000 1 5,000 Waiters &Receptionist 5,000 2 10,000 3. Accounting 9,000 1 9,000 4. Marketing 8,000 1 8,000 5. General Manager 10,000 1 10,000

Total Direct Labor Cost 80,000

 UTILITIES EXPENSES:

Utilities

Electricity 4,000

TT&T internet and telephone expense/month

- Internet expense (include VAT) 631.5

- Telephone expense 900

- Maintenance costs 100

Total internet and telephone expense/month 2,231.50

Water 500

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45

TOTAL ADMINISTRATION COST:

Administration cost

Baht/ mouth

Electricity 4,000

TT&T internet and telephone expense/month

- Internet expense (include VAT) 631.5

- Telephone expense 900

- Maintenance costs 100

Total internet and telephone expense/month 2,231.50

Water 500

Total salary 80,000

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46

4.6 Conclusion

This chapter is about technical feasibility study of my project. First is about product and operation analysis. It talks about the characteristic of products in detail. There are various products including desserts and beverages such as Thong Yod (Gold Egg Yolks Drops), Khao Tok Brownie (Khao Tok on top of brownie), and Thong Yod Green Tea cake. Next are about production and service process including ingredients, methods, and how to do products that make products are good taste. My shop is located at Silom Soi 5 where is suitable to do business because there are many people and offices around here. The necessary machines, tools, and equipments that use in production such as Mixing bowl 15 cm. Zebra, 10"

Aluminum Spring Form Pan ,Creative Whip, Counter Bar, Receipt Printers: Samsung Mini

Printers Dot SRP-275, and Chopper knife 8 " Viking, all of these I choose from the best quality. Next is facility layout, it shows the position of equipments in shop. Next is investment cost that shows the table lists of cost of building (35,000 per month), price, unit, and total of equipments. Next is operating cost that has 3 important parts including raw material cost per unit direct labor cost (over time, wage, and salary of employees), and overhead (rent, water, and electricity). Last is management analysis, it talks about management in my organization including human resource that I choose employees from their qualification and pay well salary for good staff, marketing that I promote my products and organization through leaflet and radio advertisement, financing that I loan money from reliable source (financial company) in low interest rate, production that I use raw materials and labor available in local for save cost.

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47 5.1. NET INCOME IN 3 YEARS.

Pro forma Profit and Loss

Y1 Y2 Y3

Sales 3,107,494.50 2,738,901.60 2,663,483.80

Direct Cost of Sales

642,474.20 - 566,223.69 - 593,431.79 Gross margin 2,465,020.31 2,172,677.91 2,070,052.02 Gross margin % 79.33 79.33 77.72 - - - Expenses Org. Cost :

- Building Rental fee 420,000.00 420,000.00 420,000.00

- Salary 960,000.00 960,000.00 960,000.00

- Depreciation 51,079.40 51,079.40 51,079.40

- Office supply 24,000.00 24,000.00 24,000.00

- Utility expense 80,778.00 80,778.00 80,778.00 Subtotal Org. cost 1,535,857.40 1,535,857.40 1,535,857.40

Mkt. Expenses : - Leaflets 12,600.00 7,200.00 7,200.00 - Radio advertising 360,000.00 225,000.00 - Discount coupon 1,800.00 18,000.00 18,000.00 Subtotal Mkt. expenses 374,400.00 250,200.00 25,200.00 Total Expenses - 1,910,257.40 - 1,786,057.40 - 1,561,057.40 EBIT 554,762.91 386,620.51 508,994.62 Interest expense 5,144.16 56,540.07 44,309.23 Tax (30%) 166,428.87 115,986.15 152,698.38 Net Profit 383,189.88 214,094.29 311,987.00 Net profit/Sales 0.12 0.08 0.12

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5.2 CASH FLOW IN 3 YEARS:

Cash Flow in 3 years

Y1 Y2 Y3

Cash flows from operating activities

Cash received from customer 3,107,494.50 2,738,901.60 2,663,483.80 Cash piad for salary - 960,000.00 - 960,000.00 - 960,000.00 Cash piad for raw meterials - 642,474.20 - 566,223.69 - 593,431.79 Cash piad for interest - 67,394.31 - 56,540.07 - 44,309.23 Cash piad for tax - 156,708.87 - 183,486.15 - 152,698.38 Building Rental fee - 420,000.00 - 420,000.00 - 51,079.40 Utilities expenses - 80,778.00 - 80,778.00 - 420,000.00 Office Supply - 24,000.00 - 24,000.00 - 80,778.00 Mkt. expenses - 374,400.00 - 25,200.00 - 24,000.00 Net cash provided by operating activities 381,739.12 422,673.69 - Cash flows from investing activities 337,187.00

Cash paid for investment

Net cash provided by investing activities - 257,397.00 - -

Cash flows from financing activities

Borrowing

Re-Payment

Net cash provide by financial activities - - -

Net increase/decrease in cash 124,342.12 - 337,187.00 Cash at the beginning of month - 422,673.69 932,592.75

Cash at the ending of month 606,357.71 606,357.71 1,527,716.17

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5.3 BALANCE SHEET IN 3 YEARS:

BALANCE SHEET IN YEAR 1

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

Asset Cash 366,097 384,918 400,622 432,245 457,636 477,116 500,253 512,417 526,410 558,692 585,641 606,358 Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 Accumulate dept. 4,257 - 8,513 - 12,770 - 17,026 - 21,283 - 25,540 - 29,796 - 34,053 - 38,310 - 42,566 - 46,823 - 51,079 - Total asset 619,238 633,801 645,249 672,616 693,750 708,973 727,854 735,761 745,498 773,523 796,215 812,675 Liabilities Long-term Liabilities 593,252 586,436 579,552 572,599 565,577 558,485 551,321 544,086 536,779 529,399 521,944 514,416 Retain earning 25,986 47,365 65,697 100,016 128,173 150,488 176,532 191,675 208,719 244,124 274,271 298,260 Total 619,238 633,801 645,249 672,616 693,750 708,973 727,854 735,761 745,498 773,523 796,215 812,675

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BALANCE SHEET IN YEAR 2

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

Asset Cash 629,893 645,637 659,823 680,242 703,777 735,899 764,364 794,658 828,609 880,849 913,732 932,593 Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 Accumulate dept. 55,336 - 59,593 - 63,849 - 68,106 - 72,362 - 76,619 - 80,876 - 85,132 - 89,389 - 93,646 - 97,902 - 102,159 - Total asset 831,954 843,441 853,371 869,533 888,811 916,677 940,885 966,923 996,617 1,044,600 1,073,227 1,087,831 Liabilities Long-term Liabilities 506,812 499,131 491,374 483,540 475,627 467,635 459,563 451,411 443,177 434,860 426,461 417,977 Retain earning 325,142 344,310 361,997 385,993 413,184 449,042 481,322 515,512 553,441 609,740 646,766 669,854 Total 831,954 843,441 853,371 869,533 888,811 916,677 940,885 966,923 996,617 1,044,600 1,073,227 1,087,831

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BALANCE SHEET IN YEAR 3

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

ASSET Cash 960,802 985,895 1,007,871 1,039,197 1,079,870 1,126,624 1,167,890 1,196,355 1,219,333 1,264,258 1,297,141 1,336,257 Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 accru dept -106,415 -110,672 -114,928.65 -119,185 -123,442 -127,699 -131,955 -136,212 -140,468 -144,725 -148,982 -153,238 Total asset 1,111,783 1,132,620 1,150,340 1,177,408 1,213,825 1,256,322 1,293,332 1,317,540 1,336,262 1,376,930 1,405,556 1,440,415 LIABILITIES Long-term Liabilities 409,408 400,754 392,014 383,186 374,269 365,264 356,168 346,982 337,703 328,332 318,867 309,307 Retain earning 702,375 731,865 758,326 794,223 839,556 891,058 937,164 970,559 998,559 1,048,598 1,086,689 1,131,108 Total 1,111,783 1,132,620 1,150,340 1,177,408 1,213,825 1,256,322 1,293,332 1,317,540 1,336,262 1,376,930 1,405,556 1,440,415

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52 Summary

From this project feasibility, I have learnt about the process to business especially in Thai dessert and bakery business. Study about the demand of the customer in the present and show it in the graph pattern. In this business, the product differentiation is very importance because there are a lot of competitive and the prices of them is cheap. And then I focus to increase the value of product that can make the high price for the same product in the same market. This market is a large market and a lot of consumers.

In sale forecast, it forecast the revenue and expense from number of piece that are the medium rate that can sale. Moreover, our company is new brand in this market. The customers do not know us as well. Therefore, marketing communication mixed is used in order to attract customers that make them to know and recognize our company such as radio, leaflets, and discount coupon. Human resources are the importance factor that effect directly with our company sales especially in the production process because it is a lot of details to produce the products.

In the finally of this project is the financial analysis: it is very importance details for investor to measure this company should invest or not. In this chapter, we do the 3 statements are net income, cash flow, and balance sheet.

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Sales forcast in 2010

Unit sale Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1. THONG YOD GREEN TEA CAKE 300 291 285 255 243 249 255 237 240 270 246 234

2. KAO NIAW KAEW CHEESE PIE 450 437 428 383 365 374 383 356 360 405 369 351

3. MILK TEA CAKE 500 485 475 425 405 415 425 395 400 450 410 390

4. HERBAL STICKY RICE WITH

SUNGKHAYA 300 291 285 255 243 249 255 237 240 270 246 234

5. RAMMIT PIE 200 194 190 170 162 166 170 158 160 180 164 156

6. KHANOM MOR KANG TUAY THONG 400 388 380 340 324 332 340 316 320 360 328 312

7. KAO TOK BROWNIE 500 485 475 425 405 415 425 395 400 450 410 390

8.) DURIAN CAKE (Jun-Oct) 0 0 0 0 0 249 255 237 240 270 0 0

9) RAMBUTAN JELLY (Jun-Oct) 0 0 0 0 0 415 425 395 400 450 0 0

10.) PINE & PRUNE 250 243 238 213 203 208 213 198 200 225 205 195

11.) GRAPE MIX FRUITS 400 388 380 340 324 332 340 316 320 360 328 312

12.) FRESHY GRAPE 450 437 428 383 365 374 383 356 360 405 369 351

13.) AVOCADO PLUS 370 359 352 315 300 307 315 292 296 333 303 289

14.) RED GANG 400 388 380 340 324 332 340 316 320 360 328 312

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Sales forcast

in 2010 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1. THONG YOD GREEN TEA CAKE 20,700 20,079 19,665 17,595 16,767 17,181 17,595 16,353 16,560 18,630 16,974 16,146 2. KAO NIAW KAEW CHEESE PIE 31,050 30,119 29,498 26,393 25,151 25,772 26,393 24,530 24,840 27,945 25,461 24,219 3. MILK TEA CAKE 19,500 18,915 18,525 16,575 15,795 16,185 16,575 15,405 15,600 17,550 15,990 15,210 4. HERBAL STICKY RICE WITH SUNGKHAYA 14,700 14,259 13,965 12,495 11,907 12,201 12,495 11,613 11,760 13,230 12,054 11,466 5. RAMMIT PIE 7,800 7,566 7,410 6,630 6,318 6,474 6,630 6,162 6,240 7,020 6,396 6,084 6. KHANOM MOR KANG TUAY THONG 19,600 19,012 18,620 16,660 15,876 16,268 16,660 15,484 15,680 17,640 16,072 15,288 7. KAO TOK BROWNIE 29,500 28,615 28,025 25,075 23,895 24,485 25,075 23,305 23,600 26,550 24,190 23,010 8.DURIAN CAKE 0 0 0 0 0 17,181 17,595 16,353 16,560 18,630 0 0 9 RAMBUTAN JELLY 0 0 0 0 0 20,335 20,825 19,355 19,600 22,050 0 0 10.PINE & PRUNE 19,750 19,158 18,763 16,788 15,998 16,393 16,788 15,603 15,800 17,775 16,195 15,405 11. GRAPE MIX FRUITS 19,600 19,012 18,620 16,660 15,876 16,268 16,660 15,484 15,680 17,640 16,072 15,288 12. FRESHY GRAPE 22,050 21,389 20,948 18,743 17,861 18,302 18,743 17,420 17,640 19,845 18,081 17,199 13. AVOCADO PLUS 25,530 24,764 24,254 21,701 20,679 21,190 21,701 20,169 20,424 22,977 20,935 19,913 14. RED GANG 31,600 30,652 30,020 26,860 25,596 26,228 26,860 24,964 25,280 28,440 25,912 24,648 15. HONEY DRAGON 20,650 20,031 19,618 17,553 16,727 17,140 17,553 16,314 16,520 18,585 16,933 16,107 Total Sales 282,030 273,569 267,929 239,726 228,444 271,601 278,146 258,512 261,784 294,507 231,265 219,983

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