Section:01, Seat:8, Milady Ice Cream

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Member
1. 5331203009 Kittiporn Worametrachanon
2. 5331203027 Natchalai Pinutai
3. 5331203028 Nutnaree Jirasawetwimon
4. 5331203097 Ramida Inthasaen
5. 5331203147 Anchittha Nanan
6. 5331203148 Areerat Chairin
7. 5331203165 Nang Hom Noon
8. 5331203169 Nang Woe Hom
Content
Chapter 1 Introduction..............................................................................................................6
1.1 Background and Significance of the project.......................................................................7
1.2 Project objectives...............................................................................................................10
1.3 Benefits of project.............................................................................................................10
1.4 Operations methods...........................................................................................................11
Chapter 2 Industry Profile.......................................................................................................13
2.1 Nature of Industry.............................................................................................................14
2.2. Situation of Industry.........................................................................................................14
2.3 Product and Service...........................................................................................................19
2.3.1 Product...........................................................................................................................19
2.3.2 Service............................................................................................................................20
2.4 Vision................................................................................................................................20
2.5 Mission..............................................................................................................................20
2.6 Strategy.............................................................................................................................20
2.6.1 Corporate Level.............................................................................................................20
2.6.2 Business Strategy...........................................................................................................20
2.6.3 Functional Strategy........................................................................................................21
Chapter 3 Marketing Feasibility Study...................................................................................23
3.1 Marketing Analysis...........................................................................................................24
3.1.1 General Environment Analysis......................................................................................24
3.1.2 Competition Analysis (3C Analysis).............................................................................35
3.2 STP Analysis.....................................................................................................................47
3.2.1 Market Segmentation.....................................................................................................47
3.2.2 Target Analysis..............................................................................................................48
3.2.3 Position Analysis...........................................................................................................48
3.3 Marketing Mix Strategy...................................................................................................50
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3.3.1 Product strategy............................................................................................................50

3.3.2 Price Strategy................................................................................................................54
3.3.3 Place Strategy...............................................................................................................54
3.3.4 Promotion Strategy.......................................................................................................54
3.4 Sales Forecast/Profit Estimation......................................................................................62
3.5 Marketing Expenses (Sale Incentive)..............................................................................67
3.6 Conclusion in market feasibility......................................................................................70
Chapter 4Investment Analysis... 71
4.1. Production and Operation Analysis. 72
4.1.1 Product characteristics 72
4.1.2 Production Process..... 78
4.1.3 Location. 85
4.1.4 Facility layout 87
4.1.5 Machine/tools/equipment.. 89
4.1.6 Logistic Management.. 109
4.1.7 Investment cost.... 112
1. Pre-operating cost. 112
2. Investment cost..... 113
Chapter 5Operation Analysis...132
5.1 Raw material... 132
5.1.1 Raw material cost. 134
5.2 Direct labor cost.. 144
5.3 Electricity expense.. 146
5.4 Water authority expense ..... 148
Chapter 6Administration analysis ........ 151
6.1 Organization Management.. 152
6.2 Organization Chart 153
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6.3 Administration cost... 155

Chapter 7 Financing the project.. 172
7.1 Income statement.. 173
7.2 Balance sheet 178
7.3 Statement of cash flow. 180
7.4 Financial Analysis ... 185
Chapter 8 Risk management.. 186
8.1 Internal risk.. 187
8.1.1 Risk in the staff. 187
8.1.2 Risk in communication. 187
8.2 External risk. 188
8.2.1 Risk in political situation.. 188
8.2.2 Risk in nature disaster... 189
8.2.3 Risk in economic.. 190
8.2.4 Risk in technology 191
8.3 Financial Risk . 192
8.3.1 Income Statement, Sale Decrease 193
8.3.2 Income Statement, Cost of Goods Sold Increase 208
8.3.3 Income Statement, Expenses Increase .. 223
8.3.4Balance Sheet, Sale Decrease . 238
8.3.5 Conclusion of Financial Risk 244
Chapter 9 Summary ... 246
Chapter 1
Introduction
1.1 Background and Significance of the Project.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3. Banana in coconut milk (well known in local and very popular in Thai and foreign)
5. Durian with sticky rice in coconut milk (Popular in Asia and export for Singapore and
China for a while)
4. Longan with sticky rice in coconut milk (Popular in Southeast Asia such as China, Thai,
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Indonesia etc.)
Thai fruit industry

Thailand has many types of fruit and in each have different advantages
Forecast
1. Mangosteen (The main fruit of economy and high-value of exports, many people known
that Queen of fruit )
2. Mango (The secondary types of fruit that measured by domestic consumption and exports.)
3. Tamarind (Also in the secondary types of fruit but well-known by local fruit orchard.)
4.Star gooseberry (The local fruit type is rare and become extinct, this is reason that did not
enough to exports and foreigners do not known too much but, this is a good point for attract
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them.)
2.3 Product and Service
2.3.1
Product
ICE-CREAM Thai dessert flavor
( Source : http://www.oknation.net/blog/print.php?id=772319 )
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http://www.matichon.co.th/news_detail.php?newsid=1251424426&grpid=03&catid=00
http://www.kruaklaibaan.com/old_forum/forum/index.php?s=00602bdf33352d505cbe5947580dc13b&showt
opic=11708
12
http://www.royalflora2011.com/siteroyal/fruit.html
19
2.3.2
Service
We supported customer by having seat for them to make them feel comfortable and
we also have take home service for our customer.
2.4 Vision
To achieves our goals that ice-cream of Thai dessert can growth up and consumer
satisfaction on our product.
To offer fresh and delicious ice-cream to our customers along with a fun-filled eating
experience.
To create value and make a difference products.
2.5 Mission
To sell delicious and remarkable ice-cream. We sell the highest standards of quality,
freshness, delicious and combineboth ice-cream and Thai dessert.
2.6 Strategy
2.6.1 Corporate Level
Thai dessert ice-cream is new business at Asiatique theriverfront Thailand. A business is
made from Thai dessert such as banana in coconut milk. We will produce goods to highquality, focus on fresh products, good taste, and clean to consumers. A business is focused on
unique product and control produce process. Our business support and preserve Thai dessert
and make foreigner about Thai desserts control of production step to the standards by trading
partners.
2.6.2 Business Strategy
We try to create the new product to make us outstanding from others. We mix icecream and Thai dessert together because we want to make ice-cream different than others so
we choose Thai dessert flavor because we want to preserve Thai culture and what to present
our Thai dessert to foreigner.
We choose to open our shop at Asiatique the riverfront shopping mall because it is the
new sightseeing and shopping lifestyle of the first largest river in Asia and also as a landmark
Bangkok that attractive both foreigner and young generation.
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2.6.3. Functional Strategy

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

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

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

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

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

The military may make it clear it will enter the Rachaprasong camp and many
protesters, faced with death, agree to leave. Hard-core demonstrators could fight on and a
full-scale urban gunbattle would leave many dead and injured on both sides.
ECONOMIC IMPACT: As in the first scenario. More violence would hit confidence,
the country's image abroad and its lucrative tourism. Growth would fall well below the
official target.The baht would probably fall and the stock market slump.
MILITARY RETREATS AS MISSION FAILS, COALITION FALLS APART
Fierce clashes could escalate to battles with armed militias at several locations around
Bangkok and beyond. The government and the army would be humiliated if troops retreated
and the coalition government could fall apart.
ECONOMIC IMPACT: An early dissolution of parliament would do little to benefit
the economy. It would probably lead to further turmoil, with Bangkok's middle classes and
the royalist elite unlikely to accept a pro-Thaksin government.
It would also take time to form a new government, which would delay the current
government's stimulus spending -- 1.43 trillion baht ($44.2 billion) over three years -- and
disrupt normal fiscal spending.
Economic growth would be disrupted and the medium-term impact might be even
more severe. Foreign investors who have stuck it out until now might start to rethink their
26
plans. Japanese firms, the country's biggest investors, have expressed concern and might look
elsewhere if the crisis continued.
Even before the latest violence, the Board of Investment forecast foreign investment
pledges this year could fall 15 percent to 300 billion baht. That could have an impact,
eventually, on vehicle and electronics exports, hitting the trade and current account surpluses
and pulling the baht lower.
Stocks might climb on the perception that this episode of the crisis was over.
However, the potential for violence to resurface before or after a new election would keep
many investors sidelined.
13
Economic
The economic
The economic situation is a strong factor that influences the amount of foreigner tourist
or all of customer income. The way their expend money is change and also the recent
increases in the price of oil suggest that the era of cheap air travel may be coming to a close.
2010 International Conference on Business and Economics
Research vol.1 (2011) (2011) IACSIT Press, Kuala Lumpur, Malaysia
Oil prices
Its have been on everyone's mind, having spiked 76% over the last year, and 16% in 2008
alone
( Source : http://www.energyandcapital.com/articles/market-outlook-energy/655)
13
http://www.reuters.com/article/2010/05/18/us-thailand-economy-scenarios-idUSTRE64H2EE20100518
27
Over all world economic

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

15-64 years: 70.9% (male 23,410,091/female 23,913,499)
65 years and over: 9.2% (male 2,778,012/female 3,372,203) (2011 est.)
30
0-14 years old

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

BANGKOK (capital) 6.902 million (2009)
Ethnic groups
Thai 75%, Chinese 14%, other 11%
Religions
Buddhist (official) 94.6%, Muslim 4.6%, 0.7%, other 0.1% (2000 census)
Series 1
Buddhist
Muslim
CatChristian
other
Languages
Thai, English (secondary language of the elite), ethnic and regional dialects
31
Theravada Buddhism is the official religion of Thailand and is officially the religion
of about 97% of its people. However, the true figure lies closer to 85%, Muslims are some 10%
and 5% other religions including Christianity, Hinduism, especially among immigrants. In
addition to Malay and Yawi speaking Thais and other southerners who are Muslim, the Cham
of Cambodia in recent years begun a large scale influx into Thailand. The government
permits religious diversity, and other major religions are represented, though there is much
social tension, especially in the South. Spirit worship and animism are widely practiced.
( Source : http://en.wikipedia.org/wiki/File:Population_development_in_Thailand.jpg )
Technology factor
Changes in technology have also been influential. As Page and Connell specified,
improvements in transport have been an enduring force in driving changes in the tourism
industry, and have in turn heavily influenced Thai tourism. Changes in technology brought
about technological breakthrough in air transportation which brought more and more
international tourists to Thailand.
THAI takes delivery of first Airbus A380THAI has ordered six A380s, powered by
Rolls-Royce Trent 900 engines.
32
After the delivery of the first, the rest would be delivered from now until 2013 With the
A380 THAI will elevate its Royal Orchid Service to a new level," said Montree. "In every
class we are offering a new dimension in passenger appeal, from redesigned seating to the
latest entertainment systems. These features, combined with the aircraft's quiet and spacious
cabin, will truly make the THAI A380 the smoothest way to fly."
(Source:http://www.nationmultimedia.com/business/THAI-takes-delivery-of-first-Airbus-
A380-30191249.html )
Media
Social media can benefit tol businesses
Using social media is a great way to make your business seem friendlier and to form
closer relationships with your customers. By engaging in social media, your company can
interact directly with customers and by creating interesting and useful content you can
position yourself as an expert in your field.
It's quick and easy to set up a company profile on the major social media sites and
then start publishing your own content. If your content is interesting, other users will share it
with their friends, which will generate interest in your business and click-throughs to your
site. Such personal recommendations are a highly effective way to promote a business and
using social media has the potential to massively expand your reach.
On Facebook, for example, companies can set up their own 'page'. Other users can
'Like' the page itself and any posts on it. The things that they 'Like' will then appear on their
own profile for their friends to see. In this way, interesting content will be naturally
distributed and generate interest in your business.
Blogging on your site is also a great way of driving traffic. Blog posts tend to be
unique and the interactive nature of blogs means that they tend to attract incoming links.
33
These two factors cause blog posts to frequently appear in search engine results, generating
natural search traffic.
Social media is not just a way to talk to your customers, but also a great way to listen.
By monitoring what people are saying about you on Twitter, blogs and other social
networking sites and talking to customers directly, you can get real time feedback on what
customers are thinking about your products and services. Lots of free tools exist for
monitoring and listening on the social web, including Google Alerts.
Social media sites allow companies to share news and ideas and distribute promotions.
Here are some ideas for what you could write about:
'How to' articles and videos: Demonstrate your knowledge of your products and
provide useful information that other users will want to share.
Competitions: Competitions generate lots of excitement and are fun to do.
Company news: Publish interesting news and developments about your company.
You might, for example, post news about awards won or even a picture of a team
fundraising event to give a feel for the people behind your brand.
Product launches and reviews: Keep your customers up to date with your latest
products and make product recommendations.
Special offers: Everyone loves a bargain so share frequent special offers exclusively
with your social media connections.
Be careful though, as obvious sales pitches do not go down well on social media sites!
Also, remember that a conversation is a two-way thing and it is very important to join in by
reply to comments as well as direct messages. Engaging with your audiences will be the key
to a successful social media approach.
Facebook Ads enable businesses to advertise to Facebook users based on their
profile information. These adverts are charged on a cost per click basis and require a minimal
initial spend. Start small and experiment with different adverts and target audiences to get the
best results. Remember, the more targeted and relevant you can make your social ads; the
more likely they are to provide a positive return.
Connect and interact with your customers today with these simple tips to getting
14
started with social media.
14
https://www.paypal-business.co.uk/articles/how-social-media-can-help-your-business.htm
34
3.1.2
Competitive advantages
Milady ice-cream focus on every process to produce about product, shop, packaging
and take care of our customers.
Milady ice-cream provide similar product with other but our shop sell at lower prices
and providing greater taste through differentiation from other.
We offer products at a discount rate
We mixing about ice-cream and Thai dessert together
Unique product
There are varieties of flavors.
Milady ice-cream is category in the group of premium level.
Level of Ice-cream
Market Value in
2554
Year-over-Year
Characteristic of
Product
Competition in the
market
Target group
15
15
Premium Ice-cream
5,000
Standard Ice-cream
9,000
20
Ice cream will focus
on the quality of raw
materials used in
production. As well
as the taste and new
innovation to present
ice-cream.
10
Ice cream has a
variety of flavors and
packaging formats.
By focusing the
convenience of
consumers who
purchase.
There is a clear
market leader. But at
present, there are
new operators into
the market
continuously. Either
in the form of
homemade ice cream
or Ice cream brand
that imported from
abroad.
People in new
generation, modern
lifestyle and healthy
lover include
foreigner.
Mass Ice-cream
1,000
1-2
Ice cream usually
uses local ingredients
that can be easy
found like fresh
coconut milk and
fruit ice cream. And
the selling price is
quite cheap.
The competition is
There is no clear
seriously because
market leaders,
there are a lot of
mostly is the small
major operators and
retail market in the
many brands that
up country. The
developing a variety operators would be
of products.
find customer by
Including a variety of various ways.
channel sales and
distribution.
Group of children,
teenager and family.
Group of general
customer.
http://www.positioningmag.com/prnews/prnews.aspx?id=92084
35
Competitor Analysis
In the present, there are many ice cream industries in Thailand. Not only premium ice
cream but also ice cream homemade and franchise ice cream. So the ice cream industries
have high competitions. Milady ice-cream is homemade ice cream and we create the flavor
from Thai fruits and dessert. Therefore, there are many homemade ice cream company so
they are our direct competitors. There are three main famous homemade companies in
Thailand.
Direct competitor
One more ice-cream
(Source:http://www.onemore-icecream.com/flavor/fruitTopping.html)
36
One more is homemade ice cream brand that use the Thai fruits and dessert to make
ice cream flavor such as pine-na-berry flavor and Tamarind secret. One more ice cream
grows rapidly because their products are responded to main consumers need.
(Source:http://suppericecream.wordpress.com/one-more-ice-cream/)
Similarity between Milady ice-cream and One more ice-cream
Thai fruits and dessertsice cream homemade.

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

There are more choices of flavor more than Milady ice-cream.
One more ice-cream has experience more than Milady ice-cream.
37
Better points of Milady ice-cream
We have the best location Asiatique

We have more chance to sell product to foreign tourist.
We use ingredients from Thailand and no need to import.
Gelate
( Source : http://th.openrice.com/Bangkok/restaurant/gelate
http://www.wongnai.com/restaurants/18676xV-gelate-asiatique-the-riverfront/photos )
Gelate is the famous ice cream shop in Thailand. Gelate come from Gelato which is
the Italian word for ice cream, derived from the Latin word "geltus". Gelato is made with
milk, cream, various sugars, and flavoring such as fresh fruit and nut purees. Mr. Ittiaek
Kittiangoon, the owner of Gelate opened the ice cream industry and operated in 2003. He
opened the first branch at Central World in 2004 .
16
16
http://www.gelateicecream.com/
38
Similarity between Milady ice-cream and Gelate
Homemade ice cream industry.

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

Gelate operated before Milady ice-cream.

Our ice cream are made of Thai fruits and dessert. Strange and new ice creams.
Attract foreign tourist more than Gelate.
ICEDEA
( Source : http://magazine.trendyday.com/index.php/2011/02/15/icedea )
Prima, Thai ice cream designer of ICEDEA has two shops in Bangkok selling her
quirky artisan ice cream in all forms. Examples of ice cream in ICEDEA are below;
39
Tonkatsu ice cream! This is more a meal in itself than dessert. If youre familiar with
ice cream sandwiches, that I grew up with eating in Singapore and there are also readily
available in Hong Kong, this rendition is the same concept, only that the bread is breaded and
fried the same way tonkatsu is done. Inside, is a delicious ice cream stuffing andchocolate
sauce is drizzled on top of it before you start eating with chopsticks.
Brownie icecream made to look like a football field for once of her conceptual projects.
(Source:http://julianaloh.com/site/2012/05/bangkok-bites-artisan-ice-cream-icedea/ )
Similarity between Milady ice-cream and ICEDEA

40
Better points of ICEDEA.
They make it different from other ice cream. It looks like foods.
They have branches more than Milady ice-cream.

Our price cheaper than ICEDEA.
Indirect competitor
Another ice cream industry is franchise ice cream. There are many franchises ice cream
around in Thailand especially in Bangkok. They are very famous and popular in Thailand. So
we should concerned and categorize them to indirect competitor. We select the three main
ice-cream industries in Thailand.
True coffee (Ice cream Thai dessert flavor)
(Source:http://www.oknation.net/blog/noieakthai/2010/07/22/entry-1 )
41
True Coffee has various branches scattered all over the city, as well as in Hua Hin and
Chiang Mai, but the Rattanakosin Exhibition Hall branch is the only one that has the liberty
of selling these Thai dessert-inspired ice creams. They have The 10 flavours include khanom
mor gaeng puek foy thong (taro custard with sweet golden thread), khanom bueng chao wang
(palace-style crispy crepe), khao tom mud (sticky rice cooked in coconut milk with banana
and black beans) and tako haew maphrao on (water chestnut and young coconut
pudding).This is mainly due to its location. So much of our country's history is buried in
Ratchadamnoen Klang Avenue and the coffee shop cultivates aspects of Thai culture and
food together in one place.
17
( Source : http://www.oknation.net/blog/noieakthai/2010/07/22/entry-1 )
Similarity between Milady ice-cream and True coffee.
Provide Thai dessert ice cream products.

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

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

We are the real homemade ice-cream industry. True coffee is the coffee industry.
17
http://www.bangkokpost.com/food/restaurants/dessert/listing/true-coffee-rattanakosin-exhibitionhall/5499/editorialDetail/32/
42
Iberry
( Sourece : http://www.phuketmag.com/restaurant-list/iberry/ )
"iberry" the premium homemade ice-cream in Thailand proudly offers multi-style and
various flavors of ice-cream especially Thai tropical fruit flavors signature ice cream with
100% natural taste. iberry served various sweet desserts and beverages. iberry shop is at
around popular shopping area such as Siam Square Soi 2, Siam Paragon (G Fl.), J avenue
(Thonglor 15), The avenue Ratchayothin.Each branch provides warm and chic atmospheres
with its own decoration theme that offers various sensations and touches creating a
memorable experience to its clients. Now iberry is willing to be a part of activities with full
catering service including foods, ice-creams and sweet things.
18
( Source :
http://bombik.com/node/437/http://www.nikonianthailand.com/forum/show.php?Category=w
ebboard&No=2891 )
18
http://www.facebook.com/iberryhomemade/info
43
Similarity between Milady ice-cream and iberry.
Provide Thai fruit ice cream products.

Same rate of price.
Better points of iberry.

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

Daily Queen
(Source:http://losingweightaskmehow.blogspot.com/2011/02/good-nutrition-at-dairyqueen.html )
American Dairy Queen Corporation is a subsidiary of Berkshire Hathaway, Inc. DQ
operators have been providing consumers with crave-satisfying treats and food since 1940.
The founders of the Dairy Queen system were men and women who introduced a new kind
of dessert treat and, in the process, developed the foundation of the franchising industry. The
history of the DQ system is a story of a unique product that created an industry.
19
19
http://www.dairyqueen.com/us-en/Company/About-Us/
44
( Source : http://www.fanpop.com/clubs/dairy-queen/images/23892910/title/dq-photo )
( Source : http://www.teambuy.ca/york_region/28134535/ )
Similarity between Milady ice-cream and Daily Queen
Ice cream industry.

Better points of Daily Queen

Daily Queen operated before Milady ice-cream for a long time.
They are popular.
Their price is cheaper than Milady ice-cream.
45

Customer Analysis
ASIATIQUE THE RIVERFRONT, the first lifestyle complex on the shores of the
Chao Phraya River and the largest of its kind in Asia, as well as a new Bangkok landmark,
announces that it will welcome the New Year 2013 with the ASIATIQUE Festival. Under
the concept of Happy Winter Celebration 2012, the festival promises an enchanting,
memorable visit for all visitors who come celebrate the cool season - shopping, eating,
browsing, and chilling - from 1 November 2012 to 13 January 2013. In order to become the
not-to-be-missed number one tourist attraction at the end of the year, ASIATIQUE will host a
myriad of entertaining performances and offer world class food and drink fests, adding to the
happiness of its visitors. It is estimated that the event will attract at least 5 million people,
including both Thai and foreign visitors.
Mr. NapatCharoenkul, Project Director of ASIATIQUE THE RIVERFRONT, said that the
developments strength has continuously increased during the past eight months. There has
been a 20% average increase in the number of customers each month, especially among
foreign tourists. Retail tenants have also reported an increase in sales.
20
The obvious reason ice cream is so popular in Thailand is the intense heat. With an
average temperature of 85-95 degrees all year round, Thailand is one of the world's hottest
countries. It's also why Thais (and foreigners who live or travel here) consume so much ice
cream.
From the above reason, we have the idea to do ice cream homemade and we create the
new form of ice cream. Milady ice cream creates the new strength, outstanding, different, and
strong identity. We provide customer new experience about ice cream taste. So, this strong
point make customer interested in our Milady ice cream.
Most of the customers want ice cream parlous or store to be a better hang out place.
They would like to have ice creams with different flavors during chat with their family or
friends and spend some time in a high end sophisticated premium parlous. They consider
tasting a variety of ice cream as a great experience.
Communication happens when the customer meets the brand. It come out that there is
not frequent communication in the form of any ads or any other promotions. Its mostly by
word of mouth and the purchasing point where the customers come across this brand. Before
20
http://www.newswit.com/.gen/2012-10-31/041a3bb585bd76dfefb174a6d7fe684b/
46
coming to the Milady ice cream customers make up their mind to try different taste daily and
hang out in shop which is premium.
21
3.2STP Analysis
3.2.1 Market Segmentation
Market segmentation of Milady ice-cream divide customer segment into Segment
marketing and Niche marketing to define certain target group. Milady ice-cream is an icecream shop with specific ice-cream that focus on the need of customer who like to try Thai
traditional dessert and Thai fruit. Moreover, Milady ice-cream provide many menu for
customer need such as Sticky rice in coconut milk with Longan flavor, Sticky rice in coconut
milk with durian flavor, Banana in coconut milk flavor , Bualoy flavor, Mango with sticky
rice in coconut milk, Mangosteen flavor, Tamarind flavor, Star gooseberry flavor and Mango
flavor.
Categories of Thai's dessert and Thai's fruits

8%
Mango with sticky rice in coconut milk

16%
Bua loy
12%
Banana in coconut milk

12%
16%
Durain with sticky rice in coconut milk

Longan with sticky rice in coconut milk
Mangosteen
8%
4%
21%
3%
Mango
Tamarind
Stargosseberry
According to Sweensens ice cream in Thailand 2005 to 2011, we found that they
divide 4 types of age customer who come to consume their ice-cream. There is 43% of
teenager and young adult, 29% of Children or kid, 19% of working age and 9% of old age. So,
our Milady ice-cream are focus most on teenager and young adult who like to dating and who
like to outgoing with friends.
21
http://voices.yahoo.com/review-swensens-ice-cream-bangkok-thailand-thailands-7352658.html?cat=16
47
4 types of age customer in Sweensen's

old age
9%
working
age
Teenager and
19%
young adult
43%
Children or kid
29%
( Source : http://www.swensens1112.com/swensens/reseach/ )
3.2.2 Target
The main target market for Milady's is the teenage and young adult crowd, with
families a distant second. Milady's ice cream can people who tired from shopping fresh and
relax.
3.2.3 Positioning
Thailand as a culture doesnt drink alcohol when it comes to going on dates and few
Thai women drink it at all, although that is changing. So, for a Thai teenager or young adult,
an ice cream date with his girlfriend or boyfriend and a group of friends is extremely popular.
Point of different
New form
Our Milady ice-cream company has provide various kinds of Thai traditional dessert
and Thais fruits even though they are inform of ice-cream but you will feel like you still
eating Thai traditional dessert. And it also interesting for consumer who like to try new taste
of ice-cream.
Convenient
Our Milady ice-cream company choose the place that people well known for customer
who favorite in Thai tradition dessert or ice-cream comfortable to consume. And also provide
full furniture, trendy machine, trendy store and famous place to serve convenient service.
48
Menu
Our Milady ice-cream's menu is not same with other countries because we are only
serving on Thai traditional desserts that have delicious taste and other country can't copy our
menu.
Healthy
Milady ice-cream use fresh ingredients to produce ice-cream for each day. We only
use fresh coconut milk to produce our ice-cream and the fruits that we use to make ice-cream
are healthy for customer.
High Quality
Milady Ice-cream
ICEDEA
Gelate
Not Healthy
Healthy
One more Ice-cream
Low Quality
49
3.3 Marketing Mix Strategy

3.3.1 Product Strategy
Milady Ice cream is mixing of ice cream with Thai dessert and Thai fruit together that
made for every generation in both Thai and foreigner. Our product use high quality raw
materials and ingredients. We carefully in every steps of production process for the best
quality.
First type of our product is ice cream mixed with Thai dessert that give a sweet taste,
delicious and smooth like eat real dessert. We offer 4 flavors for Thai dessert ice cream,
include with
Sticky rice in coconut milk with longan Flavor
Source : http://www.bloggang.com/mainblog.php?id=jazzy-bong&month=18-072011&group=14&gblog=15
50
Banana in coconut milk Flavor
Source :http://www.doctor.or.th/article/detail/1126
Sticky rice in coconut milk with durian Flavor
Source : http://www.manager.co.th/Travel/ViewNews.aspx?NewsID=9520000057042
51
Bua loy Flavor
Source : http://imaginebangkok.com/2012/main/content/343
Second Type of our product is sherbet ice cream that is ice cream mixed with Thai
fruit that give a sour taste and low fat. Our products consider about consumer needs and also
care about customer health so we create sherbet ice cream that suitable for customers who
love healthy.
There are 4 flavor of sherbet ice cream, include with
Mangosteen Flavor
Source : http://www.pooyingnaka.com/content/content.php?No=3970
52
Star Gooseberry Flavor
Source : http://wansika-homepan.blogspot.com/2012/09/blog-post_15.html
Mango Flavor
Source : http://store4thai.myreadyweb.com/article/topic-19948.html
Tamarind Flavor
Source :http://kakukgroup.com/2012/04/05//
53
3.3.2 Price
From the table above show that different brand, a little different price. It depends on
quality and taste of ice cream. For milady ice cream we set the price per scoop is 59 Baht
because our ice cream made from high quality of ingredients. We choose fresh fruits from
Thai market in Pathum Thani. We choose bua loy from Klong Sarn (Bangkok) - the title best
bua loy in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok). So,
it make our ice cream have high quality and good taste suit for the price.
List price: 59 bath per scoop.
Payment period: Our shop set the goal that our shop will pay back and get profit in
next 5 years.
Direct competitor
Brand
Price/ scoop
One more ice-cream
39 baht
Gelate
45 baht
ICEDEA
65 baht
Indirect competitor
Brand
Price/ scoop
True coffee
55 baht
Iberry
59 baht
3.3.3 Place
Our shop builds on ASIATIQUE The Riverfront (Bangkok Thailand) this place has
many people, various race of people, shops and restaurants. Moreover this place have parking
that can support 2,000 cars, have a lot of transportation and convenience to
visit.(ASIATIQUE,The Riverfront. Modeled after Bangkoks four majortrade districts, the
project weaves together all the essential elements that define what Bangkok was, as well as
redefine what it is and what it will become in the near future.)
54
ASIATIQUE map
source:http://www.mariobadescuthailand.com/location
Store location
Asiatique The Riverfront
Warehouse 8 Alley 4, Charoenkrung 72-74 Rd.,
Wat Prayakai, Bangkoleam, Bangkok 10120, Thailand
55
Source:http://www.onschannel.com/varietydetail.php?id=150
There is 1,600,000 results that have informations about Asiatique thailand, we chose this
place because many people well known and also popular.
Source:http://www.google.com/search?client=safari&rls=en&q=asiatheque+thailand&ie=UT
F-8&oe=UTF-8
56
3.3.4 Promotion
Our shop will provide the promotion that discount 5% to customer who check-in at
Milady shop or take an picture of our products.
source:https://www.facebook.com/MiladyIceCream
source:https://www.facebook.com/MiladyIceCream
Marketing
- We focus on retail and take home.
57
Advertising
-We will advertise on the internet (facebook fanpage and
http://www.thaiasiatique.com/en/promotion.php)
Milady Ice-cream official website.

http://Miladyicecream.tumblr.com
58
In low season use ENSOGO to deal with it

ENSOGO is derived from the words Entertain, Social, and Go. It is a Social commerce
website that offers members discounted daily deals on restaurants, hotel accommodations,
spa services, beauty treatments, activities and retail products in Thailand, Philippines and
Indonesia
22
Discount 10% in winter and rainy season
22
http://www.ensogo.com/en/bangkok/faq/
59
Seasonal pricing
To stimulate sales in the products and services that have less customer by using a
lesser price to motivate the customers. For example. many shops always sale on wednesday
because it is during the mid-week and on friday and saturday many shop usually sale more
expansive than other days.
Milady shop also use seasonal pricing strategy, our shop offer customers that buy our
ice cream on every wednesday. If you buy 2 scoops you will get 3 scoops and you should not
miss our promotion.
23
Get more attention

By give . Brochure to customer at before get in to boat, when customer out of the BTS and in
Asiatique the riverfront
23
http://incquity.com/articles/marketing-boost/7-price-strategies
60
Brochure of Milady ice cream
http://news.mthai.com/general-news/168163.html
http://2g.pantip.com/cafe/blueplanet/topic/E12129365/E12129365.html
http://www.thaiasiatique.com/en/getting_here.php
61
3.4Sale Forecast of Year 2013 (year 1)

In the first year our ice cream arent well know yet we need time to advertise and mount to mount market to work effective .
Year 2013
Sale Volume
Product
Price/Scoop
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
59
59
59
59
59
59
59
59
1,280
1,240
1,220
1,200
1,280
1,220
1,200
1,200
1,300
1,260
1,240
1,220
1,280
1,240
1,220
1,220
1,300
1,260
1,240
1,220
1,300
1,260
1,240
1,220
1,320
1,280
1,260
1,240
1,320
1,280
1,260
1,240
1,300
1,300
1,280
1,260
1,300
1,300
1,240
1,220
1,280
1,260
1,240
1,220
1,280
1,260
1,220
1,200
1,280
1,240
1,240
1,220
1,280
1,240
1,240
1,200
1,340
1,300
1,280
1,240
1,320
1,280
1,240
1,220
1,420
1,400
1,320
1,300
1,420
1,380
1,320
1,300
1,520
1,500
1,420
1,380
1,520
1,480
1,420
1,420
13,340
13,040
12,740
12,500
13,300
12,940
12,600
12,400
Bualoi
Sticky rice in coconut milk with durian
Sticky rice in coconut milk with longan
Mangosteen
Mango
Tamarind
Star gooseberry
Year 2013
Total Sale
Product
Bualoi
Mangosteen
Mango
Tamarind
Star gooseberry
Total
MAR
APR
MAY
JUN
75520
73160
71980
70800
75520
71980
70800
70800
580560
76700
74340
73160
71980
75520
73160
71980
71980
588820
76700
74340
73160
71980
76700
74340
73160
71980
592360
77880
75520
74340
73160
77880
75520
74340
73160
601800
JUL
76700
76700
75520
74340
76700
76700
73160
71980
601800
AUG
75520
74340
73160
71980
75520
74340
71980
70800
587640
SEP
75520
73160
73160
71980
75520
73160
73160
70800
586460
OCT
NOV
DEC
79060
76700
75520
73160
77880
75520
73160
71980
602980
83780
82600
77880
76700
83780
81420
77880
76700
640740
89680
88500
83780
81420
89680
87320
83780
83780
687940
Total
787060
769360
751660
737500
784700
763460
743400
733960
6071100
62
Sale Forecast of Year 2014 (year 2)

Year 2014
Sale Volume
Product
Price/Scoop
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Bualoi
59
1,620
1,720
1,860
1,860
1,900
1,920
1,960
1,980
1,960
1,960
2,020
2,120
22,880
59
1,600
1,700
1,820
1,840
1,860
1,880
1,900
1,940
1,940
1,920
1,980
2,060
22,440
59
1,520
1,620
1,800
1,800
1,820
1,840
1,880
1,920
1,900
1,920
1,940
1,980
21,940
59
1,420
1,520
1,800
1,800
1,820
1,820
1,880
1,920
1,900
1,920
1,940
1,960
21,700
Mangosteen
59
1,620
1,720
1,840
1,840
1,880
1,920
1,960
1,980
1,960
1,940
2,020
2,060
22,740
Mango
59
1,580
1,680
1,800
1,820
1,820
1,880
1,900
1,940
1,940
1,920
1,940
2,000
22,220
Tamarind
59
1,520
1,620
1,800
1,820
1,820
1,840
1,820
1,880
1,860
1,880
1,900
1,940
21,700
Star gooseberry
59
1,520
1,620
1,800
1,800
1,820
1,820
1,800
1,860
1,840
1,860
1,880
1,900
21,520
Year 2014
Total Sale
Product
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Bualoi
95580
101480
109740
109740
112100
113280
115640
116820
115640
115640
119180
125080
1349920
94400
100300
107380
108560
109740
110920
112100
114460
114460
113280
116820
121540
1323960
89680
95580
106200
106200
107380
108560
110920
113280
112100
113280
114460
116820
1294460
83780
89680
106200
106200
107380
107380
110920
113280
112100
113280
114460
115640
1280300
Mangosteen
95580
101480
108560
108560
110920
113280
115640
116820
115640
114460
119180
121540
1341660
Mango
93220
99120
106200
107380
107380
110920
112100
114460
114460
113280
114460
118000
1310980
Tamarind
89680
95580
106200
107380
107380
108560
107380
110920
109740
110920
112100
114460
1280300
Star gooseberry
89680
95580
106200
106200
107380
107380
106200
109740
108560
109740
110920
112100
1269680
731600
778800
856680
860220
869660
880280
890900
909780
902700
903880
921580
945180
10451260
Total
63

Year 2015
Sale Volume
Product
Price/Scoop
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Bualoi
59
2,160
2,180
2,180
2,200
2,240
2,300
2,320
2,300
2,260
2,280
2,340
2,440
27,200
59
2,100
2,120
2,160
2,180
2,220
2,280
2,300
2,260
2,220
2,280
2,320
2,420
26,860
59
2,000
2,020
2,080
2,120
2,180
2,220
2,240
2,200
2,180
2,220
2,280
2,380
26,120
59
2,000
2,000
2,020
2,080
2,120
2,180
2,200
2,180
2,160
2,200
2,280
2,380
25,800
Mangosteen
59
2,120
2,140
2,160
2,180
2,220
2,280
2,300
2,280
2,240
2,280
2,340
2,440
26,980
Mango
59
2,100
2,120
2,140
2,160
2,200
2,240
2,260
2,220
2,200
2,220
2,300
2,400
26,560
Tamarind
59
1,940
1,940
1,980
2,000
2,040
2,100
2,120
2,100
2,080
2,140
2,220
2,320
24,980
Star gooseberry
59
1,900
1,920
1,960
2,000
2,020
2,080
2,100
2,080
2,040
2,100
2,200
2,300
24,700
Year 2015
Total Sale
Product
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Bualoi
Sticky rice in coconut milk with
durian
longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total
127440
123900
128620
125080
128620
127440
118000
119180
118000
125080
123900
114460
112100
962880
Total
129800
128620
132160
130980
135700
134520
136880
135700
135700
133340
133340
130980
134520
134520
138060
136880
143960
142780
1604800
1584740
122720
125080
128620
130980
132160
129800
128620
130980
134520
140420
1541080
118000
119180
122720
125080
128620
129800
128620
127440
129800
134520
140420
1522200
126260
125080
114460
113280
969960
127440
126260
116820
115640
984120
128620
127440
118000
118000
998280
130980
129800
120360
119180
1017160
134520
132160
123900
122720
1043120
135700
133340
125080
123900
1052560
134520
130980
123900
122720
1039580
132160
129800
122720
120360
1025420
134520
130980
126260
123900
1045480
138060
135700
130980
129800
1078520
143960
141600
136880
135700
1125720
1591820
1567040
1473820
1457300
12342800
64

Year 2016
Sale Volume
Product
Price/Scoop
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Bualoi
59
2,740
2,660
2,680
2,800
2,820
2,700
2,680
2,600
2,520
2,580
2,740
2,820
32,340
59
2,540
2,440
2,460
2,660
2,680
2,520
2,400
2,380
2,320
2,480
2,540
2,680
30,100
59
2,420
2,360
2,380
2,460
2,460
2,320
2,380
2,280
2,220
2,380
2,440
2,560
28,660
59
2,240
2,120
2,140
2,260
2,240
2,200
2,120
2,100
2,120
2,280
2,340
2,420
26,580
Mangosteen
59
2,580
2,560
2,580
2,680
2,720
2,700
2,440
2,460
2,420
2,500
2,680
2,780
31,100
Mango
59
2,440
2,380
2,400
2,620
2,680
2,700
2,380
2,400
2,320
2,380
2,440
2,520
29,660
Tamarind
59
2,300
2,240
2,260
2,400
2,460
2,420
2,260
2,280
2,220
2,280
2,320
2,480
27,920
Star gooseberry
59
2,200
2,100
2,120
2,220
2,260
2,140
2,060
2,000
2,020
2,080
2,120
2,240
25,560
Year 2016
Total Sale
Product
Bualoi
durian
longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
161660
149860
156940
143960
158120
145140
165200
156940
166380
158120
159300
148680
158120
141600
153400
140420
148680
136880
152220
146320
161660
149860
166380
158120
1908060
1775900
142780
139240
140420
145140
145140
136880
140420
134520
130980
140420
143960
151040
1690940
132160
125080
126260
133340
132160
129800
125080
123900
125080
134520
138060
142780
1568220
152220
143960
135700
129800
151040
140420
132160
123900
152220
141600
133340
125080
158120
154580
141600
130980
160480
158120
145140
133340
159300
159300
142780
126260
143960
140420
133340
121540
145140
141600
134520
118000
142780
136880
130980
119180
147500
140420
134520
122720
158120
143960
136880
125080
164020
148680
146320
132160
1834900
1749940
1647280
1508040
1148140
1112740
1122180
1185900
1198880
1162300
1104480
1091500
1071440
1118640
1157580
1209500
13683280
65

Year 2017
Sale Volume
Product
Bualoi
Mangosteen
Mango
Tamarind
Star gooseberry
Price/Scoop
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
59
59
59
59
59
59
59
59
2,840
2,700
2,580
2,440
2,800
2,540
2,480
2,260
2,800
2,660
2,540
2,400
2,760
2,500
2,440
2,220
2,740
2,540
2,440
2,340
2,680
2,440
2,320
2,120
2,880
2,720
2,600
2,460
2,820
2,560
2,500
2,280
2,880
2,780
2,640
2,440
2,820
2,580
2,480
2,240
2,720
2,560
2,420
2,260
2,580
2,460
2,320
2,180
2,680
2,460
2,380
2,200
2,580
2,400
2,260
2,120
2,620
2,460
2,260
2,140
2,580
2,400
2,260
2,060
2,600
2,440
2,240
2,120
2,560
2,380
2,240
2,040
2,580
2,420
2,220
2,100
2,540
2,360
2,220
2,020
2,700
2,520
2,320
2,200
2,700
2,700
2,420
2,140
2,840
2,740
2,680
2,480
2,800
2,720
2,560
2,220
32,880
31,000
29,320
27,580
32,220
30,040
28,500
25,900
Year 2017
Total Sale
Product
Bualoi
Sticky rice in coconut milk
with durian
Sticky rice in coconut milk
with longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
167560
159300
165200
156940
161660
149860
169920
160480
169920
164020
160480
151040
158120
145140
154580
145140
153400
143960
152220
142780
159300
148680
167560
161660
1939920
1829000
152220
149860
143960
153400
155760
142780
140420
133340
132160
130980
136880
158120
1729880
143960
141600
138060
145140
143960
133340
129800
126260
125080
123900
129800
146320
1627220
165200
149860
146320
133340
1217760
162840
147500
143960
130980
1198880
158120
143960
136880
125080
1157580
166380
151040
147500
134520
1228380
166380
152220
146320
132160
1230740
152220
145140
136880
128620
1150500
152220
141600
133340
125080
1125720
152220
141600
133340
121540
1108020
151040
140420
132160
120360
1098580
149860
139240
130980
119180
1089140
159300
159300
142780
126260
1162300
165200
160480
151040
130980
1241360
1900980
1772360
1681500
1528100
14008960
66
3.5Marketing Expense
Milady Ice-cream has expense as follow :
Brochure
Price
Web-site
19,500 Baht / per year

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

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

Market Activities
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Brochure
19,500
19,500
Web site
3,600
3,600
23,100
23,100
Total market expense
67
Market Expense of Year 2014(year 2)

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

Market Activities
Brochure
JAN
-
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
-
Web site
2,600
2,600
2,600
2,600
68

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

Market Activities
Brochure
JAN
-
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
-
Web site
2,600
2,600
2,600
2,600
69
3.6 Conclusion in market feasibility
According to market analysis Milady Ice cream emphasizes and gives precedence to
external factor to run the company for eliminate the problems that will happen in the future
such as political/legal, economic, socio-cultural, demographic, and technological. We analyze
about the competition in the market and we also analysis the competitors of our company that
make us to know the competitive in the market and know the demand of customers what they
wants and needs. These make our company know how we should do on step that we know
how to make strengths beyond competitors, what are weaknesses, opportunities and treats of
our company. So Milady Ice-cream thinks to create marketing mix strategy (4P) to make
different from our competitors that our company know what we should provide to meet the
needs of our target groups.
The market forecast is an important thing that we should the feasibility to sell product
or service in that market because this can point us to know that this business should launch or
not. From sale forecast in 2013 2017 of our company we found that our products can sell at
high volumes on high season and very high on peak period because there are many tourist
visit there which are Songkran , Christmas and New Year and the sale are less and stable
volumes on low season. Although on low season our sale will be less but from the
environment analysis of Bangkok, we found that there are many festival in each year so there
are tourist visit there continuously.
We forecast our sale will be increase continuously and it will be stable after because
the customer will know our products more and because of our promotion strategy they will
impress with our products and service so our business will keep walking with word of month
of our customers and Milady Ice cream will growth step by step
70
Chapter 4
Investment Analysis
71
4.1. Production and Operation Analysis

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

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

many food in Thailand and its very good for you sore
throats . amarind is a rich source of vitamins, fiber,
potassium, magnesium and other nutrients necessary or
good health.
Reference: http://healthmad.com/alternative/10-benefits-oftamarind/#ixzz2HOQulSZ9
72
Durian :
smelly fruit that if you not love it you well
hate its but so many people from other country want

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

in coconut milk so Cultivated banana are best suit in this
sweet because of their sweetest. Bananas contain three
natural sugars - sucrose, fructose and glucose combined
with fiber. A banana gives an instant, sustained and
substantial boost of energy.
Reference: http://forums.sureshkumar.net/healthfitness/20088-advantages-eating-banana.html
Mangos teen:
know as a Queen of the fruit Thai
people are use to this fruit and its get very low price
sometime so we gave little help to local farmer for those
time of the season and mangos teen is good in vitamin
C and provides about 12% of RDA per 100 g. Vitamin-C
is a powerful water soluble anti-oxidant.
Reference : http://www.nutrition-andyou.com/mangosteen.html
Young coconut: sweet
soft of the coconut that we use
to create more Texture to our ice cream
73
Sticky rice:
we brought from the well know

store that run more than 6o years and their use the
special sticky
rice that very hard to find
callEkigiwgo rice
Rolled wafer:
we use this instead of normal cone its
gave a hint of Thai sweetness more also our cone are

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

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

vitamins, minerals and anti-oxidants and
contain like all fruits very few proteins, fats
and calories. They are perfect to replenish
salts, vitamins and energy after physical
exercise
74
reference: http://www.disabled
world.com/artman/publish/mangoes.shtml#ixzz2HSLC
cy9j
Gooseberries: They are also very high in vitamin

C and considerate moderate amounts of vitamins A and
B-complex.
Our store gave a customer a option in Rolled wafer corn, eat inside store or take home all different
way provide different advantage on its own such as take home cup are provide you easy and fast
way to brought product and for the foreign customer are easy for them to get our product back to
their home or event for some people buy our ice cream as a souvenir for their friend and family .
Reference: http://www.tumblr.com/tagged/icecream
For special cone we use Rolled waferinstant its unique and delicious
75
For you that like to ate in our store the store provide a nice Thai atmosphere for you to touch, test
and fell in every minute of you meal.
76
Ice cream Flavor
77
4.1.2 Production Process

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

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

Plans determine the food safety hazards and identify the preventive measures the plan
can apply to control these hazards.
Principle 2: Determine critical control points.
A critical control point (CCP) is a point, step, or procedure in a food manufacturing
process at which control can be applied and, as a result, a food safety hazard can be
prevented, eliminated, or reduced to an acceptable level.
Principle 3: Establish critical limits for each critical control point.
A critical limit is a criterion that separates acceptability from unacceptability.
78
Principle 4: Establish critical control point monitoring requirements.

Monitoring activities are necessary to ensure that the process is under control at each
critical control point.
Principle 5: Establish corrective actions.
Taken when monitoring indicates that a particular CCP is not under control.
Corrective action is any action to be taken when the results of monitoring at the CCP indicate
a loss of control.
Principle 6: Establish procedures for ensuring the HACCP system is working as
intended.
Verification is the application of methods, procedures, tests and other evaluations, in
addition to monitoring to determine compliance with the HACCP Plan.
Principle 7: Establish record keeping procedures.
Establish documentation concerning all procedures and records appropriate to these
principles and their application.
The basic steps in the manufacturing of ice cream are generally as follows:
1:Raw materials
2:mixing
3:Homogenization (130 bar, 70C)
4:Aging (4C)
5:Freezing
6:Hardening (-32C)
Our ice cream is made of various ingredients. We bought from a supplier, and added
late in the process. All other ingredients are mixed in the beginning of the process. Then the
mixture is heated to 60C before homogenization at 70C and 130 bar. The aging step at this
temperature lasts for 1224 hours. Then the ice cream mix is frozen to -5C. The ice cream is
quickly hard in a tunnel at -32C. The finished product is stored at least at -18C.
Mixing: first selected the ingredients following our formulation (we had calculation about
ingredients that how much we will use)and then blended together.
Homogenization: an essential step in the manufacturing process. It is usually done at
temperatures from 63-77C in a two stage homogenizer; the first stage operating at 2500 psi
and the second one at 500 psi. Homogenization helps in reducing the size of the fat globules
to 2 microns or less. It helps in preventing the fat separation during ageing, imparts smoother
texture to product, improves whipping ability, reduces ageing period and reduces the quantity
of stabilizer required.
79
aging: Ice cream mix is cooled to 0-4C immediately after homogenization and it is held at
this temperature for 3 to 4 hours in the aging tanks. Aging of the ice cream mix is not
required when sodium alginate is used as a stabilizer. Aging improves the body and texture of
the ice cream, increases melting resistance and improves maximum over run.
Freezing: After completing the aging process, the ice cream mix is subjected to freezing in a
batch freezer or continuous ice cream freezer. Generally colors and flavors are added to the
aged ice cream mix just before transferring the same in to the freezer or they can be added
directly in to the freezer. In the freezing chamber, the ice cream mix is quickly frozen while
being continuously agitated to incorporate air in a manner to produce and control the
formation of large number of small ice crystals which will provide smooth body and texture,
palatability and desired over run in the finished end product. When the ice cream is frozen to
the required consistency, it is transferred to the packages of desired sizes and immediately
placed in cold storage rooms.
During the cold storage process, freezing and hardening is completed. The
temperature of hardening is around -20C. The softy ice cream is usually drawn from the
freezer at around -7C. Nature of freezing is very important in freezing process. It is always
desirable to freeze the mix in a continuous freezer rather than in batch freezer as the former
accomplishes the task within a few seconds whereas the latter does it in 5-10 min.
Hardening:After the particulates have been added, the ice cream is packaged and is placed into
a blast freezer at -30 to -40 C where most of the remainder of the water is frozen. Below
about -25 C, ice cream is stable for indefinite periods without danger of ice crystal growth;
however, above this temperature, ice crystal growth is possible and the rate of crystal growth
is dependent upon the temperature of storage. This limits the shelf life of the ice cream.
Preparing:
Ingredients of Ice-cream
-4 cups Coconut milk (2cups coconut cream and 2 cups coconut milk)
-1 cup Sugar
2-3 spoons Corn flour
1/2 teaspoon Salt
In addictions, each of flavors have different steps to made ice cream (use different raw
materials, ingredients, and add both of them differently)
80
Ingredients of Rolled wafer
-1 egg
-1 egg white (do not use egg yolk)
-1/2 cup sugar
-2/3 cup wheat flour
-2 spoons melted butter
-1 spoon vanilla
-1/8 spoon salt
-2 spoons vegetable oil
1:Whisk 1chicken egg and 1 egg white together
81
2:Add sugar and whisk to combine around 1 minute
3:Add vanilla and salt
4:Divide wheat flour into three parts and gradually add wheat flour slowly until it depleted.
82
5:Add melted butter and stir the mixture. This step is finish about flour of rolled wafer
6:Apply the oil in machine and then lap the flour
7:Bake around 50-65 seconds (depend on each machine)
83
8:Put the wafer with wooden pin tightly
http://www.bloggang.com/mainblog.php?id=tastypastry&month=10-122009&group=10&gblog=20
84
4.1.3 Location
Milady is located on Asiatique the riverfront (night market by the Chao
Phraya River) , Charoenkrung District. Boasting an assortment of gastronomical delights and
serving Thai, Chinese, Japanese, Italian, seafood and ice cream dishes in Town Square and
Riverfront Districts which bring you to the comfortable and relaxed atmosphere at our
riverfront promenade. It is on the way to Charoenkrung District and it is very easy to see.
85
Environment around Milady ice cream shop
( Source : http://www.bangkok.com/shopping-mall/asiatique.htm )
( Source : http://www.thaitravelfood.com/asiatique )
86
4.1.4 Facility layout

Refrigerator
Back Door
8 Meter
Batch Freezer
Equipment table
Cleaning
Equipment
Kitchen
Equipment
Ventilators
Factory
Washbasin
Air condition (stick wall)
Menu broad (stick wall)
Door
Equipment table
Washbasin
Table
Door
8 Meter
Air condition (stick wall)
Employee chair
Ice cream Display Freezer
Cashier
Notebook
Machine
table
Table
Chair
Table
Table
Table
Main Door
87
Milady ice cream shop
88
4.1.5 Machine/tools/equipment
Investment Equipment
1) Operations equipment
1. Batch Freezer
Source: http://www.biggelato.com/batch_freezer
Brand: Big Gelato
Model: Batch Freezer B10A
Information:
Capacity of freezing cylinder : 6 litter , 10 litter
Manufacturing time : 7-10 minutes per batch
220 V /1 / 50 Hz or 220v /1/ 60Hz
Width : 450 mm Depth : 895 mm Height : 1400 mm
Cooling by water or air
Net Weight : 180 kg
Refrigerant : R404A
Expansion valve : Made by Danfross of Denmark
Dasher speed from 150 rpm to 300 rpm adjustable
Made in: USA or France
Price: 320,000 Baht
89
2. Soup Spoon
Source:http://pyhouseware2010.weloveshopping.com/store/product/view/Soup_Spoon_8.2519369230-en.html
Brand: Soup Spoon 8.25
Model: MWSP2698
Information: Soup Spoon
Made in: Thailand
Price: 20Baht
3. Scissors
Source: http://www.thaioffice.co.th/price/price_.php?gr_temp=80653398&gr_lek=001262
Brand: Chang
Model: OFE0380
Information: This Scissors brand is brand that provide high quality, easy to use for cute
anything
Made in: Thailand
Price: 32 Baht
90
4. Electric stove
Source: http://market.onlineoops.com/231258
Brand: AJ
Model: IN-005
Information:
Use by electricity
Have order for steamed, boiled, warm, grill, puff and etc
2,000 volts
Made in: Thailand
Price: 1,100 Baht
5. Pot
Source:http://www.kitchenwaremarket.com/oscommerce/catalog/product_reviews_info.php?
products_id=22&reviews_id=4&osCsid=1fcd688d15ac8421fc54c2b1e2250200
Brand: ZEBRA
Model: 6-SET
Information:
6 pieces per set
Size 18,20,22,24,26,28
Make with Stainless steel
Made in: Thailand
Price: 3,849Baht
91
6. Sink
Source: http://www.boonthavorn.com/kitchen/product-detail.php?id=80270&PCODE=K
Brand: Diamond
Model: DM 080 SG
Information: Use for watch plate
Made in: Thailand
Price: 5,800 Baht
7. Faucet
Source: http://www.boonthavorn.com/kitchen/product-detail.php?id=80270&PCODE=K3
Brand: Rassland
Model: M809A CROSS
Information: This product isFaucet
Made in: Thailand
Price: 300 Baht
92
8. Strainer
Source:http://www.bkwater.com/shop/index.php?route=product%2Fproduct&path=60_68&p
roduct_id=103
Brand: PURE
Model: CPB02-UV
Information: This product is strainer, produce pure water, 32.0 x 42.0 x 21.5 cm, insurance
for 5 year
Made in: Thailand
Price: 13,950 Baht
9. Knife
Source: http://www.365bestprice.com/product-th-693378-3309499-
+(Paring+Knife)+11+cm+++DICK.html
Brand: DICK
Model: Paring Knife
Information: Size 11cm (4 1/2)
Made in: Germany
Price: 259 Baht
93
10. Blender
Source: http://www.lazada.co.th/Philips-HR201170-47781.html
Brand: Philips
Model: HR2011/70
Information:
1.5 litters capacity
350 watts
Made in: China
Price: 1,390 Baht
11. Vegetable box
Source:http://pyhouseware2010.weloveshopping.com/store/product/view/
_2.4_ _-19683726-th.html
Brand: Fresh
Code: FCN259
Information: Box for keep fresh vegetables, size 16.5x 22.4x 8.9 cm, can put for 2.4 litters
Made in: Thailand
Price: 65 Baht
94
12. Kitchen counters cabinet
Source:http://www.furnituretohome.com/product/201741/ .html
Brand: CUSIO
Code: KC-CT-C-007
Information: Kitchen counters cabinet, size 1.8m
Made in: Thailand
Price: 9,250 Baht
2) Operations Equipment
1. Ice cream display freezer
Source: http://www.refrigeration-freezers.com/ri-fridges/scoop-ice-cream-display/fenicerange/C566DA57-E437-6E98-4140F829FC56AF99
Brand: FENICE RANGE
Model: FENICE 118
Information:
Fully Automatic Operation
Electronically Controlled
Interior Light
Accepts 5 Litre Napoli Pans (Not Supplied)
High Storage Capacity (Understorage) NB Fenice 80 has No Understorage
Fitted Castors
Scoop Wash Needs Water & Waste Connection (optional part)
95
Adjustable Temperature
132x70x116 cm
Made in: Italy
Price: 82,925 Baht
2. Ice cream dipper
Source:http://www.plazathai.com/show-218146.html
Brand: Ice cream dipper
Model:
Information:
Ability to Defrosting Fluid
Have size 18,20,24
Size 20 can scoop ice-cream for 70g
Made in: Thailand
Price: 300 Baht
3. Ice cream tray
Source:http://www.chamangcatering.in.th/products
Brand: Chamang
Model: No model
Information:
Use for put ice-cream
Size 26 x 16 and deep 10 cm
Can put ice-cream for 2 kg
96
Made in: Made in Thailand

Price: 350 Baht
4. Refrigerator
Source: http://www.sripiboon.com/product-th-795620-591468- ,+ +MIRAGE++

+FZ+189G++6.4++( ).html
Brand: MIRAGE
Model: FZ 189G
Information:
Fix the cool Automatic
Save energy
Size 813x 603x823 mm
Weight 43 kg
Made in: Japan
Price: 11,300 Baht
5. Cone maker
Source:http://solyn.en.alibaba.com/product/623778710213351848/Small_Waffle_cone_mak
er_machine.html
Brand: 2 plate cone baker
Model: ZU-2
97
Information:
2 plate cone baker
Size 500X380X300 MM
Volts 220-240V
Hp: 2 KW
Made in: Japan
Price: 11,000 Baht
6. Table napkins
Source: http://www.jjthaibarsupply.com/store/product/view/_12x12__-22885838th.html
Brand:
Model: 1816 Table napkins
Information:
Use for clean dirty things
1 dozen per pack
Size 12 x 12
Made in: Thailand
Price: 180 Baht
98
7. Bin
Source:http://www.dealfish.co.th/product-581828/
Brand: Dealfish
Model: 77litter trashcan
Information:
Size 46*46*67cm
No wheel ,cover with the lid and a smooth swing
Use for leave garbage
Made in: Thailand
Price: 590 Baht
8. Jug
Source: http://www.jjthaibarsupply.com/store/product/view/ _1.3__IS_130023005119-th.html

Model: 1395
Price: 120 Baht
Made in: Thailand
Information: use for keep juice or other drinks
99
9. Dustpan
Source:http://www.trendyday.com/Product/0000667/ -NCL-NCL?Paths=946
Brand: NCL
Code: 0000667
Information: Plastic dustpan
Made in: Thailand
Price: 39 Baht
10. Broom
Source:
Brand: No brand
Model: PVC
Information: Use for clean the floor, strong product
Made in: Thailand
Price: 18 Baht
100
11. Mop
Source:http://www.plazathai.com/show-282820.html
Brand:Magic mop
Model:Easy mop 360 degree
Information:
Use for clean the floor
Perfect Mop and Bucket Combo... Microfiber special instersecting strands that can be
used wet or dry
Amount of wetness/dryness is completely adjustable
Use on any hard surface with water or your favorite cleaning solution without
scratching
Foot Pump controls speed of spin on the spin bucket
Super force-saving, time-saving, more power efficient
Made in: India
Price: 730 Baht
101
12. Air condition
Source: http://www.sumjob.com/aircon/
Brand: LG
Model: S13-SBB6M
Information: Reliable air conditioner, H1N1 filter, Anti-BAC filter & Triple filter
Made in: Thailand
Price: 15,900 Baht
13. Loudspeaker
Source:http://www.yopi.co.th/prd_1940205
Brand: Creative Inspire
Model: M5300 (%.1 System)
Information: Speaker, Specification:, - Satellite Speakers n/a, - Speaker Power 6 Watts RMS
(5 channel) and 17 Watts RMS subwoofer
Made in: China
Price: 3,490 Baht
102
14. Telephone
Source:http://www.benzelectrical.com/product.detail_943922_th_4893929
Brand: Panasonic
Model: KX-TG3600BX
Information:
Have 7 ringtones
Speaker Phone
Use by Battery
Speed Dial 10 Number
Made in: Japan
Price: 970 Baht
15. Note book
Source:http://www.notebookfocus.com/notebook-spec/1625/Apple_MacBook_Air/
Brand: Apple
Model: Apple MacBook Air
Information:
CPU -Intel Core i5-2557M (1.70GHz Turbo Boost up to 2.70GHz) 3MB L3 Cache
GPU - Intel HD Graphics 3000 (Onboard)
Chipset
Mobile Intel HM65 Express Chipset
4 GB DDR3
Hard dice128GB SSD [Solid State Drive]
Made in: USA
Price: 42,900 Baht
103
16. Vacuum cleaner
Source: http://tvdirect.tarad.com/product-th-0-3138884-Dirt+Bullet+
.html
Brand: Dirt Bullet
Model: 2 in 1
Information:
Use for clean the floor or the room
800 watt
Easy to use and light to carry
Clean floors, rugs, curtains, carpets and cars
Use blow function to clear leaves or a pump
Transforms into a special pet brush
Made in: America

Price: 1,990 Baht
17. Set table and chair
Source:http://www.nanagarden.com/ - -154553-4.html
Brand: Suwann
Model: 154553
Information:
Make by wood
104
Table high 70cm, width 70cm from the center

Chair high 50cm,width 30cm form center
Use for seating and place to eat
Made in: Thailand
Price: 2,500 Baht
18. Water glass
Source: http://www.kaew9.com/catalog.php?idp=40
Brand: Kaewpoollung
Code: No.40
Information: Glass for drink water
Made in: Thailand
Price: 14 Baht
19. Washbasin
Brand:AMERICAN STANDARD
Model:NEWTON
Code: TF-0933-WT
Information: use for wash hand
Price: 655 Baht
105
20. Staff T-shirt
Source: http://www.aptshirt.com/store/product/view/ _TK__S__32__23_

-22295581-th.html
Brand: No Brand
Model: polo05
Information: T-shirt for employee
Made in: Thailand
Price: 100 Baht
21. Staff Cap
Source:http://www.xn--22cdk3e3b4be5dbp1ug.com/ /
Brand: No Brand
Model: No model
Information: Hat
Made in: Thailand
Price: 35Baht
106
22. Cooking cap
Source:http://www.jjthaibarsupply.com/store/product/view/ -22877750-th.html
Brand: No brand
Model: 727
Information: Cooking hat
Made in: Thailand
Price: 27 Baht
23. Apron
Source:http://www.jjthaibarsupply.com/store/product/view/ _
_03_NIXW-22878496-th.html
Brand: No brand
Model: 03-NIXW
Information: This product is apron, use to protect from dirty of food
Made in: Thailand
Price: 95 Baht
107
24. Cashier Machine
Source:http://www.calculatorthailand.com/productinfo2.php?id=484
Brand: Casio
Model: SE-C2000
Information: The SE-S2000 is a simple yet powerful cash register. It is designed to be easy
to use, with drop loading receipt paper, a clear 2-line, backlit LCD display and help function
for explaining common tasks.
Made in: Japan
Price: 15,200 Baht
108
4.1.6 Logistic Management

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

2.1 Manufacturers dont always need marketing intermediaries to sell their goods to
consumer and industrial markets.
109
2.2 Intermediaries perform certain functions better than most manufacturers. These functions
include transportation, storage, selling, advertising, and relationship building.
2.3 Companies often outsource distribution to others.
2.4 Brokers are marketing intermediaries who bring buyers and sellers together and assist in
negotiating an exchange, but do not take title to the goods.
3) How intermediaries created exchange efficiency

3.1 Intermediaries create exchange efficiency by decreasing the number of contacts needed to
establish marketing exchanges.
3.2 Not only are intermediaries more efficient, but they are more effective than manufacturers.
3.3 Intermediaries were often better at performing their functions than a manufacturer or
consumer could be.
3.4 Recently, technology has made it possible for manufacturers to reach consumers much
more efficiently.
Some manufacturers reach consumers directly on the Internet.
Retailers are now so closely linked with manufacturers that they can get delivery
several times a day.
3.5 Wholesalers are not yet obsolete, but must change their functions to remain viable.
4) The value versus the cost of intermediaries
4.1 Some people think that if we could get rid of intermediaries, we could greatly reduce the
cost of the things we buy.
4.2 The text uses the example of Fiberfil to illustrate how marketing intermediaries facilitate
the movement of goods.
4.3 Values discussed include: the value of not driving to Michigan to buy a box of cereal, the
value of saving time, and effort by not having to drive to a wholesalers on the outskirts of
24
town
24
http://faculty.valenciacollege.edu/srusso/chapter15.htm
110
Therefore, Milady ice cream transportation processes by Tuk-Tuk from Thai market to our
company following:
The transportation raw materials from source to firm
The source
of raw
materials
Tuk-Tuk
The Firm
Our
product
111
4.1.7 Investment cost

1. Pre-operating cost
The decoration price
Milady ice cream shop will decorate the shop as Thai design. Milady ice cream will
decorate as same as standard ice cream shop. So from looking for another ice cream shop and
decoration company, we think that our shop will have the decoration price 100,000 baht.
25
The internet installing

TOT leased line internet
Premium Plus Package is suitable for the business which is quite connection with
customer on social network. The setting fee is 4,000 Baht and the requested for service is
26
1,000 Baht.
The telephone installing
The telephone setting fee (not include with VAT) 3,350/ telephone No.
The juristic person should prepare as following:
1. The copy of the certification of the juristic person registration
2. The copy of ID card of the person who is the authority of the juristic person.
3. All of the documents must have the seal of the juristic person.
27
The total pre- investment cost

pre-investment cost
The decoration price
The internet installing
The telephone installing
Total (Baht)
25
26
27
Amount(Baht)
100,000
5,000
3,350
108,350
http://www.ichicdesign.com/
http://www.totisp.net
http://www.toteservice.com/telephone_applications/solution_newline
112
2. Investment cost
2.1 Production equipment

No.
1
2
3
4
5
6
7
8
9
10
11
12
Description
Batch Freezer
Soup Spoon
Scissors
Electric stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable box
Kitchen counters
cabinet
Total (Baht)
Amount
1
5
2
3
1set
1
1
1
3
1
10
2
Price/unit
320,000
20
32
1,100
3,849
5,800
300
13,950
259
1,390
65
9,250
Total
320,000
100
64
3,300
3,849
5,800
300
13,950
777
1,390
650
18,500
life year
5
5
2
5
10
10
10
5
5
5
10
5
368,680
2.2 Operation Equipment

No.
Description
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
Ice cream display freezer

Ice cream dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Amount
1
3
40
1
1
1dozen
2
4
2
2
1
2
1set
1
1
1
Price/unit
82,925
300
350
11,300
11,000
180
590
120
39
18
730
15,900
3,490
970
42,900
1,990
Total
82,925
900
14,000
11,300
11,000
180
1,180
480
78
36
730
31,800
3,490
970
42,900
1,990
Life year
10
5
5
5
5
5
5
2
2
1
5
10
5
10
5
10
113
17.
18.
19.
20.
21.
22.
23.
Set table and chair

Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
5
100
1
12
8
3
6
2,500
14
655
100
35
27
95
12,500
1400
655
1200
280
81
570
220,645
10
2
10
2
2
1
1
Total investment cost

Description
No.
1
2
Price/unit
Production equipment
Operation Equipment
Total investment cost (Baht)
368,680
220,645
589,325
3. Depreciation of fix assets

3.1 Depreciation per year
Year 1
Production
equipment
Amount
Batch Freezer
Soup Spoon
Scissors
Electric stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable box
Kitchen
counters cabinet
Total (Baht)
320,000
100
64
3,300
3,849
5,800
300
13,950
777
1,390
650
18,500
368,680
Life
time
5
5
2
5
10
10
10
5
5
5
10
5
Production cost
Time
Depreciation
remain
4
4
1
4
9
9
9
4
4
4
9
4
Accumulate
Depreciation
Less value
64000
20
32
660
384.9
580
30
2790
155.4
278
65
3700
64000
20
32
660
384.9
580
30
2790
155.4
278
65
3700
256,000
80
32
2,640
3,464
5,220
270
11,160
622
1,112
585
14,800
72,695.30
72,695.30
295,984.70
114
Operation
equipment
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
Amount
Life
time
Operation Cost
Time
Depreciation
remain
Accumulate
Depreciation
Less value
82,925
10
8292.5
8292.5
74,633
900
180
180
720
14,000
11,300
11,000
180
1,180
480
78
36
730
31,800
3,490
970
42,900
1,990
12,500
5
5
5
5
5
2
2
1
5
10
5
10
5
10
10
4
4
4
4
4
1
1
0
4
9
4
9
4
9
9
2800
2260
2200
36
236
240
39
36
146
3180
698
97
8580
199
1250
2800
2260
2200
36
236
240
39
36
146
3180
698
97
8580
199
1250
11,200
9,040
8,800
144
944
240
39
0
584
28,620
2,792
873
34,320
1,791
11,250
1400
655
1200
280
81
570
220,645
2
10
2
2
1
1
1
9
1
1
0
0
700
65.5
600
140
81
570
32,626
700
65.5
600
140
81
570
32,626
700
590
600
140
0
0
188,019
Total depreciation of fix assets

No.
Description
1
2
Production cost
Operation cost
Total depreciation of fix assets (Baht)
Depreciation
72,695.30
32,626
105,321.30
Accumulate
Depreciation
72,695.30
32,626
105,321.30
115
Year 2
Production
equipment
Amount
Batch Freezer
Soup Spoon
Scissors
Electric stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable box
Kitchen
counters cabinet
Total (Baht)
256,000
80
32
2,640
3,464
5,220
270
11,160
622
1,112
585
14,800
Operation
equipment
Amount
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Life
time
4
4
1
4
9
9
9
4
4
4
9
4
Production Cost
Time
Depreciation
remain
3
3
0
3
8
8
8
3
3
3
8
3
368,680
Life
time
Accumulate
Depreciation
Less value
64000
20
32
660
384.9
580
30
2790
155.4
278
65
3700
128000
40
64
1320
769.8
1160
60
5580
310.8
556
130
7400
192,000
60
0
1,980
3,079
4,640
240
8,370
467
834
520
11,100
72,695.30
145,390.6
223,290
Operation Cost
Time
Depreciation
remain
Accumulate
Depreciation
Less value
74,633
8292.5
16585
66,341
720
180
360
540
11,200
9,040
8,800
144
944
240
39
0
584
28,620
2,792
873
34,320
1,791
4
4
4
4
4
1
1
0
4
9
4
9
4
9
3
3
3
3
3
0
0
0
3
8
3
8
3
8
2800
2260
2200
36
236
240
39
0
146
3180
698
97
8580
199
5600
4520
4400
72
472
480
78
0
292
6360
1396
194
17160
398
8,400
6,780
6,600
108
708
0
0
0
438
25,440
2,094
776
25,740
1,592
116
Set table and

chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
11,250
1250
2500
10,000
700
590
600
140
0
0
188,019
1
9
1
1
0
0
0
8
0
0
0
0
700
65.5
600
140
0
0
31,939
1400
131
1200
280
0
0
63878
0
525
0
0
0
0
156,081

No.
Description
Depreciation
1
2
Production Cost
Operation Cost
72,695.30
31,939
104,634.30
Accumulate
Depreciation
145,390.6
63878
209,268.60
Year 3
Production
equipment
Amount
Batch Freezer
Soup Spoon
Scissors
Electric stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable box
Kitchen
counters cabinet
Total (Baht)
192,000
60
0
1,980
3,079
4,640
240
8,370
467
834
520
11,100
223,290
Life
time
3
3
0
3
8
8
8
3
3
3
8
3
Production Cost
Time
Depreciation
remain
2
2
0
2
7
7
7
2
2
2
7
2
Accumulate
Depreciation
Less value
64000
20
0
660
384.9
580
30
2790
155.4
278
65
3700
192000
60
0
1980
1154.7
1740
90
8370
466.2
834
195
11100
128,000
40
0
1,320
2,694
4,060
210
5,580
312
556
455
7,400
72,663.30
217,989.9
150,627
117
Operation
equipment
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
Amount
Life
time
Operation Cost
Time
Depreciation
remain
Accumulate
Depreciation
Less value
66,341
8292.5
24877.5
58,049
540
180
540
360
8,400
6,780
6,600
108
708
0
0
0
438
25,440
2,094
776
25,740
1,592
10,000
3
3
3
3
3
0
0
0
3
8
3
8
3
8
8
2
2
2
2
2
0
0
0
2
7
2
7
2
7
7
2800
2260
2200
36
236
0
0
0
146
3180
698
97
8580
199
1250
8400
6780
6600
108
708
0
0
0
438
9540
2094
291
25740
597
3750
5,600
4,520
4,400
72
472
0
0
0
292
22,260
1,396
679
17,160
1,393
8,750
0
525
0
0
0
0
156,081
0
8
0
0
0
0
0
7
0
0
0
0
0
65.5
0
0
0
0
30,220
0
196.5
0
0
0
0
90,660
0
460
0
0
0
0
125,862

No.
Description
1
2
Production Cost
Operation Cost
Depreciation
72,663.30
30,220
102,883.3
Accumulate
Depreciation
217,989.9
90,660
308,649.9
118
Year 4
Production
equipment
Amount
Batch Freezer
Soup Spoon
Scissors
Electric stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable box
Kitchen
counters cabinet
Total (Baht)
128,000
40
0
1,320
2,694
4,060
210
5,580
312
556
455
7,400
Operation
equipment
Amount
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Life
time
2
2
0
2
7
7
7
2
2
2
7
2
Production Cost
Time
Depreciation
remain
1
1
0
1
6
6
6
1
1
1
6
1
150,627
Life
time
Accumulate
Depreciation
Less value
64000
20
0
660
384.9
580
30
2790
155.4
278
65
3700
256000
80
0
2640
1539.6
2320
120
11160
621.6
1112
260
14800
64,000
20
0
660
2,309
3,480
180
2,790
157
278
390
3,700
72,663.30
290,653.2
77,964
Operation Cost
Time
Depreciation
remain
58,049
8292.5
360
180
5,600
4,520
4,400
72
472
0
0
0
292
22,260
1,396
679
17,160
1,393
2
2
2
2
2
0
0
0
2
7
2
7
2
7
1
1
1
1
1
0
0
0
1
6
1
6
1
6
2800
2260
2200
36
236
0
0
0
146
3180
698
97
8580
199
Accumulate
Depreciation
Less value
33170
49,757
720
180
11200
9040
8800
144
944
0
0
0
584
12720
2792
388
34320
796
2,800
2,260
2,200
36
236
0
0
0
146
19,080
698
582
8,580
1,194
119
Set table and

chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
8,750
1250
0
460
0
0
0
0
125,862
0
7
0
0
0
0
0
6
0
0
0
0
0
65.5
0
0
0
0
30,220
5000
7,500
0
262
0
0
0
0
120,880
0
395
0
0
0
0
95,643

No.
Description
Depreciation
1
2
Production Cost
Operation Cost
72,663.30
30,220
102,883.3
Accumulate
Depreciation
290,653.2
120,880
411,533.2
Year 5
Production
equipment
Batch Freezer
Soup Spoon
Scissors
Electric stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable box
Kitchen
counters cabinet
Total (Baht)
Amount
64,000
20
0
660
2,309
3,480
180
2,790
157
278
390
3,700
77,964
Life
time
1
1
0
1
6
6
6
1
1
1
6
1
Production Cost
Time
Depreciation
remain
0
0
0
0
5
5
5
0
0
0
5
0
Accumulate
Depreciation
Less value
64000
20
0
660
384.9
580
30
2790
155.4
278
65
3700
320000
100
0
3300
1924.5
2900
150
13950
777
1390
325
0
0
0
0
1,924
2,900
150
0
2
0
325
18500
72,663.30
363,316.5
5,301
120
Operation
equipment
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
Amount
Life
time
49,757
180
2,800
2,260
2,200
36
236
0
0
0
146
19,080
698
582
8,580
1,194
7,500
0
395
0
0
0
0
95,643
Operation Cost
Time
Depreciation
remain
Accumulate
Depreciation
Less value
8292.5
41462.5
41,465
180
900
1
1
1
1
1
0
0
0
1
6
1
6
1
6
6
0
0
0
0
0
0
0
0
0
5
0
5
0
5
5
2800
2260
2200
36
236
0
0
0
146
3180
698
97
8580
199
1250
14000
11300
11000
180
1180
0
0
0
730
15900
3490
485
42900
995
6250
0
0
0
0
0
0
0
0
0
15,900
0
485
0
995
6,250
0
6
0
0
0
0
0
5
0
0
0
0
0
65.5
0
0
0
0
30,220
0
327.5
0
0
0
0
151,100
0
330
0
0
0
0
65,424

No.
Description
1
2
Production Cost
Operation Cost
Depreciation
72,663.30
30,220
248,209.9
Accumulate
Depreciation
363,316.5
151,100
514,416.5
121
3.2 Depreciation per months

Year 1
Production
equipment
Batch
Freezer
Soup Spoon
Scissors
Electric
stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable
box
Kitchen
counters
cabinet
Total (Baht)
Production cost
May
Jun
Amount
Jan
Feb
Mar
Apr
Jul
Aug
Sep
Oct
Nov
Dec
320,000
5,333.33
5,333.33
5,333.33
5,333.33
5,333.33
100
64
3,300
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
3,849
5,800
300
13,950
777
1,390
650
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
18,500
308.33
308.33
368,680
6,057.94
6,057.94
Total
5,333.33
5,333.33
5,333.33
5,333.33
5,333.33
5,333.33
5,333.33
64,000
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
20
32
660
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
384.9
580
30
2,790
155.4
278
65
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
3700
6,057.94
6,057.94
6,057.94
6,057.94
6,057.94
6,057.94
6,057.94
6,057.94
6,057.94
6,057.94
72,695.30
122
Operation cost
Operation
equipment
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Refrigerator
Cone maker
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
82,925
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
8,292.5
900
14,000
11,300
11,000
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
180
2,800
2,260
2,200
180
1,180
480
3
19.67
20
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
36
236
240
78
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
39
Broom
Mop
Air condition
Loudspeaker
36
730
31,800
3,490
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
3
12.17
265
58.17
Telephone
Note book
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
970
42,900
1,990
12,500
1,400
655
1,200
280
81
570
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
8.08
715
16.58
104.17
58.33
5.46
50
11.67
6.75
47.5
220,645
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
Table napkins
Bin
Jug
Dustpan
36
146
3,180
698
123
97
8,580
199
1250
700
65.5
600
140
81
570
32,626
Year 2
Production
equipment
Batch
Freezer
Soup Spoon
Scissors
Electric
stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable
box
Kitchen
counters
cabinet
Total (Baht)
Amount
Jan
Feb
Mar
Apr
Production cost
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
256,000 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33
Total
64000
80
32
2,640
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
1.67
2.67
55
20
32
660
3,464
5,220
270
11,160
622
1,112
585
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
384.9
580
30
2790
155.4
278
65
14,800
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
3700
368,680
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695.30
124
Operation equipment
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
Amount
74,633
Jan
691.04
Feb
691.04
Mar
691.04
Apr
691.04
Operation cost
May
Jun
691.04
691.04
Jul
691.04
Aug
691.04
Sep
691.04
Oct
691.04
Nov
691.04
Dec
691.04
Total
8292.5
720
11,200
9,040
8,800
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
15
233.33
188.33
183.33
180
2800
2260
2200
144
944
240
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
3
19.67
20
36
236
240
39
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
3.25
39
0
584
28,620
2,792
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
12.17
265
58.17
0
146
3180
698
873
34,320
1,791
11,250
700
590
600
140
0
0
188,019
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
8.08
715
16.58
104.17
58.33
5.46
50
11.67
0
0
2,661.58
97
8580
199
1250
700
65.5
600
140
0
0
31,939
125
Year 3
Production
equipment
Batch
Freezer
Soup Spoon
Scissors
Electric
stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable
box
Kitchen
counters
cabinet
Total (Baht)
Amount
Production cost
May
Jun
Jul
Jan
Feb
Mar
Apr
Aug
Sep
Oct
Nov
Dec
192,000
5,333.33
5,333.33
5,333.33
5,333.33
5,333.33
5,333.33
60
0
1,980
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
3,079
4,640
240
8,370
467
834
520
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
11,100
308.33
308.33
308.33
223,290
6,055.28
6,055.28
6,055.28
Total
5,333.33
5,333.33
5,333.33
5,333.33
5,333.33
5,333.33
64000
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
20
0
660
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
384.9
580
30
2790
155.4
278
65
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
3700
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
126
Operation
equipment
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
Operation cost
May
Jun
Amount
Jan
Feb
Mar
Apr
Jul
Aug
Sep
Oct
Nov
Dec
Total
66,341
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
691.04
8292.5
540
8,400
6,780
6,600
108
708
0
0
0
438
25,440
2,094
776
25,740
1,592
10,000
0
525
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
180
2800
2260
2200
36
236
0
0
0
146
3180
698
97
8580
199
1250
0
65.5
0
0
0
0
156,081
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
127
Year 4
Production
equipment
Batch
Freezer
Soup Spoon
Scissors
Electric
stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable
box
Kitchen
counters
cabinet
Total (Baht)
Amount
Jan
Feb
Mar
Apr
Production cost
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
128,000 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33
Total
64000
40
0
1,320
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
20
0
660
2,694
4,060
210
5,580
312
556
455
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
384.9
580
30
2790
155.4
278
65
7,400
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
3700
150,627
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
128
Operation
equipment
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Refrigerator
Cone maker
Operation cost
May
Jun
Amount
Jan
Feb
Mar
Apr
Jul
Aug
Sep
Oct
Nov
58,049
691.04
691.04
691.04
691.04
691.04
360
5,600
4,520
4,400
Table napkins
72
Bin
472
Jug
0
Dustpan
0
Broom
0
Mop
292
Air condition
22,260
Loudspeaker
1,396
Telephone
679
Note book
17,160
Vacuum cleaner
1,393
Set table and chair
8,750
Water glass
0
Washbasin
460
Staff T-shirt
0
Staff Cap(shop)
0
Cooking cap
0
Apron
0
Total (Baht)
125,862
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
2,518.33
2,518.33
2,518.33
2,518.33
Dec
691.04
691.04
691.04
691.04
691.04
691.04
691.04 8292.5
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
180
2800
2260
2200
36
236
0
0
0
146
3180
698
97
8580
199
1250
0
65.5
0
0
0
0
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
129
Total
Year 5
Production
equipment
Batch
Freezer
Soup Spoon
Scissors
Electric
stove
Pot
Sink
Faucet
Strainer
Knife
Blender
Vegetable
box
Kitchen
counters
cabinet
Total (Baht)
Amount
Jan
Feb
Mar
Apr
Production cost
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
64,000 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33 5,333.33
Total
64000
20
0
660
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
1.67
0
55
20
0
660
2,309
3,480
180
2,790
157
278
390
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
32.075
48.33
2.5
232.5
12.95
23.17
5.42
384.9
580
30
2790
155.4
278
65
3,700
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
308.33
3700
77,964
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
130
Operation
equipment
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Refrigerator
Cone maker
Table napkins
Bin
Jug
Dustpan
Broom
Mop
Air condition
Loudspeaker
Telephone
Note book
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Staff Cap(shop)
Cooking cap
Apron
Total (Baht)
Operation cost
May
Jun
Amount
Jan
Feb
Mar
Apr
Jul
Aug
Sep
Oct
Nov
49,757
691.04
691.04
691.04
691.04
691.04
180
2,800
2,260
2,200
36
236
0
0
0
146
19,080
698
582
8,580
1,194
7,500
0
395
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
95,643
2,518.33
2,518.33
2,518.33
2,518.33
Dec
Total
691.04
691.04
691.04
691.04
691.04
691.04
691.04 8292.5
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
15
233.33
188.33
183.33
3
19.67
0
0
0
12.17
265
58.17
8.08
715
16.58
104.17
0
5.46
0
0
0
0
180
2800
2260
2200
36
236
0
0
0
146
3180
698
97
8580
199
1250
0
65.5
0
0
0
0
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
131
Chapter 5
Operation Analysis
132
5.1 Raw material

Want to sell 480 scoop of ice cream
1 flavor 3 tray
1 tray 2 kg
So we need 6 kg ofice cream in each flavor
28
Use 1 kg fruit foe ice cream 1 Kg

use 6 Kg per day
price
pink tamarind 48 baht/kg288
Durian
33 baht /kg198
Cultivated banana
19 baht/kg
Mangos teen
20 baht/kg
Longan
25 baht/kg
Gooseberries
20 baht/kg
Banana
30 baht/kg
Use for 3 flavor ,800 g per 1 Kg of ice cream
Coconut milk
30. 75 baht/kg
Use 100g
Bualoi ball
bath per day
114
120
150
120
180
442.8
88 baht/kg
8.8
16.5 baht/kg
1.65
Use 50 g for scoop, sell 120 scoop

Sticky rice
120 baht/kg
720
Use 100g
Young coconut
wheat flour 16 baht/kg16

Corn flour
14 baht/kg
Egg 3 baht
2
12
180 kg for 1 kg 4 flavor(sherbet), 450kg for 1 kg 4 flavor (ice cream )

Sugar
23.5 baht/kg
355 .32
Salt
7baht/kg
1
Use 180 g per 1kg flour
Palm sugar.
34 baht/kg
19
28
http://www.talaadthai.com/price/default_new.php
http://www.taladsimummuang.com/dmma/Portals/default.aspx
133
5.1.1 Raw material cost

Year(1)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
134
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
150
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
324,000
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
135
Year(2)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
120
150
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
136
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
137
Year(3)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
120
150
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
138
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
139
Year(4)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
120
150
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
140
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
141
Year(5)
Fruits (kg)
Ice-cream
0.10
Average(Baht/kg)
288
198
114
120
150
Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
142
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531
Monthly
Winter
Summer
Rainy
0.32
0.48
0.2
2002,090
3,003,135
1,251,306
6,256,531
500,523
750,784
312,827
143
5.2 Direct labor cost

Year (1)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
9,000
27,000
27,000
324,000
324,000
Bonus(2m
onths)/per
son
-
Total
bonus
-
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
Year (2)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
9,000
27,000
27,000
324,000
324,000
Bonus(2m
onths)/per
son
-
Total
bonus
-
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
33,000
144
324,000
Year (3)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
10,500
31,500
31,500
378,000
378,000
Bonus(2m
onths)/per
son
3,000
Total
bonus
9,000
9,000
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
378,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
378,000
9,000
9,000
9,000
387,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
Year (4)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
10,500
31,500
31,500
378,000
378,000
Bonus(2m
onths)/per
son
3,000
Total
bonus
9,000
9,000
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
378,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
378,000
9,000
9,000
9,000
387,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
145
Year (5)
Factory workers
Total
Factory
workers
Bonus(1
years)/
person
Factory
workers
Total
Person
Salary
Total
Yearly
12,000
36,000
36,000
432,000
432,000
Bonus(2m
onths)/per
son
4,000
Total
bonus
12,000
12,000
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
432,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
432,000
12,000
12,000
12,000
444,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
5.3 Electricity expense

Electricity expense/ month
22 meters pressure in the normal rate
Estimate use for electricity 2,620 unit x 7 = 18,340 baht
Add (+) Service expense
Total Electricity expense/ month
= 88.15 baht
=18,428.15 baht
Year 1
Electricity
Estimate per month (Baht) if % of production = 1
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.12
26,409.60
Winter
Summer
Rainy
Total
% of production
0.32
0.48
0.20
1
Seasonal
8,451
12,677
5,282
26,410
monthly
2,113
3,169
1,321
146
Year 2
Electricity
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.23
50,618.40
Winter
Summer
Rainy
Total
% of production
0.32
0.48
0.20
1
Seasonal
16,197
24,297
10,124
50,618
monthly
4,049
6,074
2,531
Year 3
Electricity
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.33
72,626.4
Winter
Summer
Rainy
Total
% of production
0.32
0.48
0.20
1
Seasonal
23,240
34,861
14,525
72,626
monthly
5,810
8,715
3,631
Year 4
Electricity
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.41
90,232.8
147
% of production
0.32
0.48
0.20
1
Winter
Summer
Rainy
Total
Seasonal
28,875
43,312
18,046
90,233
monthly
7,219
10,828
4,512
Year 5
Electricity
Year ( Baht)
18,340.00
220,080.00
% of production
Year (Baht)
0.52
114,441.6
% of production
0.32
0.48
0.20
1
Winter
Summer
Rainy
Total
Seasonal
36,622
54,932
22,888
114,442
monthly
9,155
13,733
5,722
5.4 Water authority expense*

1,000 liter = 1 cubic meters
Forecast use
1.5 cu.m 30
45 20
=
=
45 cu.m
900 Baht
148
Year 1
Estimate per month(Baht)if % of
production=1
year (Baht)
10,800
% of production
year(Baht)
0.12
1,296
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
900
seasonal
414.72
622.08
259.2
1,296
monthly
103.68
155.52
64.8
Year 2
production=1
year (Baht)
10,800
% of production
year(Baht)
0.23
2,484
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
900
seasonal
794.88
1,192.32
496.8
2,484
monthly
198.72
298.08
124.2
*http://www.pwa.co.th/service/tariff_rate.html
Year 3
production=1
year (Baht)
900
10,800
% of production
year(Baht)
0.33
3,564
149
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
seasonal
1,140.48
1,710.72
712.8
3,564
monthly
285.12
427.68
178.2
Year 4
production=1
year (Baht)
10,800
% of production
year(Baht)
0.41
4,428
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
900
seasonal
1,416.96
2,125.44
885.6
4,428
monthly
354.24
531.36
221.4
Year 5
production=1
year (Baht)
10,800
% of production
year(Baht)
0.52
5,616
Winter
Summer
Rainy
total
% of production
0.32
0.48
0.2
1
900
seasonal
1,797.12
2,695.68
1,123.2
5,616
monthly
449.28
673.92
280.8
150
Chapter 6
Administration
analysis
151
6.1 Organization Management

Milady ice cream will operate by our partners. At start there will be have 7 employees,
3 employees are working at behind the store(including make an ice cream, check stocks,
washing equipments etc.) and 4 employees are working at front the store (including sell ice
cream, cashier, cleaning the store etc.) This will be increased as the market shows demand for
more assistance.
More over, our partners have to vote that 1 of employee will be manager any in store
and report our partners every week.
As the company grows new employees will be trained and supervised by original
employees who have been promoted to a leadership position. It is our belief that employees
who are dedicated to the success of Milady should be rewarded. They will be leaders in our
future store developments.
The total name of partnerships that to invest in Milady ice cream shop as follows:
1. Kittiporn Worametrachanon
2. Natchalai Pinutai
3. Nutnaree Jirasawetwimon
4. Ramida Inthasaen
5. Anchittha Nanan
6. Areerat Chairin
7. Nang Hom Noon
8. Nang Woe Hom
We have been voted and Referendum to appoint Miss Ramida inthasean to be
managing director of Milady shop. She has good characteristic of leadership and she able to
control everything perfectly. She is well aware of her roles and responsibilities and know
how to manage the store. She is representative of partnership that have respond to sign
agreement when do business with other and then she gets the authority to examine every
document that relate to operations in the company.
152
6.2 Organization Chart

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

Department
Production Department
1.Managing Director
Task
-Representative of partnership that have respond to sign agreement when do business with
other company.
-Examine every document that relate to operations in the company.
-Manages the company shall be in plan and budget that prepared by Budget & Business
planning Department.
-Prepare a business plan
Characteristic
-Have good leadership and good relationship.
-Have good analytical skill and problem solving skill.
-Have ability to make well decision.
-Have high responsibility.
-Excellent written and verbal communication skills.
- Good English communication.
-Planning about all of business such as planning to buy machine and equipment, to promote
for sale, to hire employee and etc.
-Manage and control budget of organization
153
2: Sale& General Department

Task
-Managing customer relations
-Serve ice cream and rolled wafer to customer
-Cashier
-Cleaning the shop
Characteristic
-Male or Female, Age 22 up
Good English communication.
-Have high honest, discreet, and ethical
-Have high responsibility, creative and punctual
-Have good analytical skill and problem solving skill
-Have good relationship
-Able to do many work in the same time
3: Production Department
Task
-Prepare the raw materials
-Produce ice cream and wafer
Characteristic
-Male or Female, Age 22 up
-Have high skill and experience about producing ice cream
-Have good relationship and high responsibility
-Have elementary or interested about cooking
154
6.3 Administration cost

1. Rental Fees
The building that we will rent have two rooms, about size of one room is 4x4 meter and two
rooms is 8x8 meter. We have make contract agreement to rent the building for by year, then
we prepayment rental fees at the beginning of year for year with total cost of rental fees is
60,000 Baht per month and 720,000 Baht per year.
(This information came from asking the real seller in Asiatique.)
2. Employee salary
Wage rate for our organization
Manager
1 person
Sale &Cashier
3 person (9,000 / month) - (3x9,000) = 27,000/ month
Total employee expenses
= 15,000 / month
= 42,000/ month
3. Supply
1. Ice cream cup
Source: http://www.clubsweety.com/machines_detail.php?id=23&top_id=6
Brand: Club Sweetie
Model: No model
Information:
Ice-cream cup
Have green, orange and pink color
High 5cm, width 7cm from circle
Made in: Thailand
Price: 2.5 Baht
155
2. Ice cream spoon
Source: http://www.missicecream.com/product-th-750481-3803545-SPP25+ +
25++Pink+Spoon.html#
Brand: No brand
Model: SPP25 long pink spoon for ice cream
Information:
Among: 25 pieces
Color full
Use for scoop ice-cream
Made in: Thailand
Price: 10 Baht
3. Pump hand soap
Source: http://www.lionshoponline.com/products.php?brand_id=9&Id=33
Brand: kirei kirei
Model: Pump hand soap
Information: Personal care hand soap 450 mg
Made in: Japan
Price: 107 Baht
156
4. Plastic glove
Source:http://www.pantipmarket.com/mall/homebiz/?node=products&id=31863
Brand: SNM
Model: No model
Information: One pack includes 500 pair of plastic glove
Made in: Thailand
Price: 300 Baht
5. Dishwashing liquid
Source:http://www.officemate.co.th/Product/0300840/ -550--
Brand: Sun light
Code: 0300840
Information: Use for wash plate
Made in: Thailand
Price: 30 Baht
157
4. Scott bite
Source: http://www.amornpanich.com/store/product/view/-21661879-th.html
Brand: Foli
Code: 301117
Information: Scott bite use for clean
Made in: Thailand
Price: 75 Baht
5. Floor cleanser
Source:http://www.officemate.co.th/Product/0300200/--5-2---
Brand: Mr. Muscle
Model: 0300200
Information: Floor cleaning 5.2 L Blue kiwi super active
Made in: Thailand
Price: 245 Baht
158
6. Glass cleaner
Source:http://www.officemate.co.th/Product/-330- -?Paths=267
Brand: Stella
Model: 0300290
Information: 330 cc glass cleaner, Jacksonville, Stella.
Made in: Thailand
Price: 35 Baht
7. Garbage bag
Source:http://www.suwannaphumcleaning.com/index.php?lay=show&ac=cat_show_pro
_detail&cid=20896&pid=84431
Brand: SPC
Model: Garbage bag
Information: Use for put garbage, size 24x28, 25 kg per pack, 650 pieces
Made in: Thailand
Price: 52 Baht
159
8. Tissue box
Source:http://www.thaitechno.net/t1/productdetails.php?id=70094&uid=40101
Brand: naraprura
Model: No model
Information: Tissue box. Chewy texture, thick paper 2 is 18 x 20 cm, 220 pages.
Made in: Thailand
Price: 30Baht
9. Ink Ribbon
Source:http://www.calculatorthailand.com/productinfo.php?id=278
Brand: Casio
Model: BR-02
Information: Calculator Ribbons / Ink Ribbon for Casio to calculate
Made in: Japan
Price: 150 baht
160
10. Thermal sheet
Source:http://www.officemate.co.th/Product/5060540/-Thermal-57--x30--(-5-)
Brand: Diamond
Model: Thermal sheet
Information: This product is paper cashier, 57mmx30m, 5 pieces per pack
Made in: Thailand
Price: 227 Baht
161
3. Electricity expense / month
No
Description
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Ice cream cup

Ice cream spoon
Pump hand soap
Plastic glove
Floor cleanser
Glass cleanser
Garbage bag
Tissue box
Ink Ribbon
Thermal sheet
Total
Unit
price
10,500pieces
10,500pieces
2
2,160
button
1
150
60
1
1pack
Total
2.50
2.50
107
0.6
122.5
35
0.08
30
150
227
26,250
26,250
214
1,296
122.5
35
12
1800
150
227
56,356.50
22 meters pressure in the normal rate

Estimate use of electricity 1,850 unit x 7 = 12,950 baht
Add. (+) Service expense = 64.74 baht
Total Electricity expense / month = 13,014.74 baht
4. Water expense / Month
1000 liter = 1 Cubic meters
Forecast use 10 cu.m/month
10 cu.m * 17 = 170 baht
Total = 170 baht
Add. (+) General Service = 30 baht
Add. (+) VAT 7% = 24.2857baht
Total water expense/month = 224.2857 baht
( Source: http://www.pwa.co.th/service/tariff_rate.html )
162
English version
The water expenses table
The use of
water(m/month)
Unit
1. Habitation
Price
per unit
Minimum
Price
2. Government service& small

business
Price
Price
Total
per
price
unit
Minimum rate 150 baht/month (9
m)
Total price
Minimum rate 50 baht/month (4 m)
3. State Enterprises/Industry/Big
business
Price
Price
Total
per
price
unit
Minimum rate 300 baht/month
(15 m)
10
0-10
11-20
21-30
31-50
51-80
81-100
101-300
301-1,000
1,001-2,000
2,100-3,000
>3,000
10
10
20
30
20
200
700
1,000
1,000
5. TOT internet and telephone expense/month

Internet expense (2 mbps.)
= 1,350 baht
Add. (+) VAT 7%
= 94.5 baht
Total internet expense/month
= 1,444.5 baht
Telephone expense (790 baht/package)

Add. (+) VAT 7%
Total telephone expense/month
= 790 baht
= 55.3 baht
= 845.3 baht
Total internet and telephone expense/month = 2,289.3 baht

Total internet and telephone expense/month = 2,289.3 baht
163
http://www.tothispeed.com/th/promotion-sme.php
Speed
2Mbps.
4Mbps. 6Mbps.
8Mbps. 10Mbps. 12Mbps.
Net prices/month
(bath)
1,350
2,200
2,900
3,600
5,200
5,650
Free TOT smart

SMS
(sms/1account/1peri
od bill)
100
200
300
400
500
600
FREE TOT wifi up to

2Mbps. (1 Account)
Special offer
Unlimited
FREE Wireless Router Modem
164
http://www.totnetcall.com%20.html
Package
Minimum
costs/number
TOT netcall
Give
Tel/period
bill/numbe
r TOT
netcall
Net service
Telephone
destination
Mobile phone
destination for 3BB
Cheap & Clear call

90 baht
90 baht
90 baht
1.00
baht/time
0.90
baht/time
Cheap & Clear call

190 baht
190 baht
190 baht
0.75
baht/time
0.90
baht/time
Cheap & Clear call

490 baht
490 baht
490 baht
0.75
baht/time
0.80
baht/time
Cheap & Clear call

790 baht
790 baht
790 baht
0.50
baht/time
0.75
baht/time
Internatio
nal
Special
rates for 60
countries
*For more
informations
Click here*
165
6. Fire insurance
Fire insurance for Milady ice cream we selected: Insurance capital = 2,000,000 baht: 0.19% : Insurance premium 4,084 baht per year.
166
Administration Cost Year 1

Year 1
No.
Description
Base
Jan
Jun
Jul
60,000
Feb
60,000
Mar
60,000
Apr
60,000
May
60,000
60,000
60,000
Aug
60,000
Sep
60,000
Oct
60,000
Nov
60,000
Dec
60,000
Total
720,000
Rental Fees
60,000
Employee
salary
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
Supply
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
56,356.50
Electricity
expense
13,014.74
13,507.50
13,882.40
13,749.30
13,532.40
13,029.50
12,456.40
12,958.50
12,986.70
13,556.40
12,564.70
12,543.40
158,272
Water
expense
224.2857
287.45
243.5
253.7
296.34
258.6
189.45
204.6
203.45
205.7
228
235.6
221.5
Internet and
Telephone
expense
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
27,471.6
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
122,565
123,121
123,452
123,329
123,155
122,614
123,020
121,987
122,488
122,518
123,110
122,126
122,091
1,473,012
Total
13,505
167
2,828

Year 2
No.
Description
Rental
Fees
Employee
salary
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
56,356.50
Supply
Electricity
expense
13,014.74
13,429.20
12,394.54
13,434.50
12,403.45
12,433.34
13,530.21
12,948.50
13,023.30
12,945.40
12,932.50
12,383.40
13,949.40
155,808
Water
expense
224.2857
194.45
183.423
230.59
227.5
204.5
132.5
223.5
239
222.1
196.657
234.89
213.67
2,503
Internet
and
Telephone
expense
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
27,471.6
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
122,565
122,950
121,904
122,991
121,957
121,964
122,989
122,498
122,588
122,494
122,455
121,944
123,489
1,470,223
Total
168

Year 3
No.
1
2
Description
Rental
Fees
Employee
salary
Base
Jun
Jul
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
4,696.38
Jan
4,696.38
Feb
4,696.38
Mar
4,696.38
Apr
4,696.38
May
4,696.38
4,696.38
4,696.38
Aug
4,696.38
Sep
4,696.38
Oct
4,696.38
Nov
4,696.38
Dec
4,696.38
Total
56,356.50
Supply
Electricity
expense
13,014.74
13,534.45
13,856.50
13,450.45
13,435.40
13,502.60
12,520.50
12,539.50
12,505.70
12,059.30
13,349
13,532.35
12,395.40
156,681
Water
expense
224.2857
223.45
230.44
243.11
230.45
240.55
233.2
232.5
242.4
200.4
184.4
201.11
222.5
2,685
Internet
and
Telephone
expense
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
27,471.6
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
Total
122,565
123,084
123,413
123,020
122,992
123,069
122,080
122,098
122,074
121,586
122,859
123,059
121,944
169
1,471,278

Year 4
No.
Description
Rental
Fees
Employee
salary
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
56,356.50
Supply
Electricity
expense
13,014.74
13,430.45
13,340.55
14,586.30
12,585.40
14,593.45
13,493.40
13,538.40
12,465.30
13,483.45
13,453.30
12,483.21
13,472
160,925
Water
expense
224.2857
233.5
243.5
245.4
243.5
221.6
186.3
193.43
212.5
240.4
122.5
230.5
213.6
2,587
Internet
and
Telephone
expense
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
27,471.6
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
Total
122,565
122,990
122,910
124,158
122,155
124,141
123,006
123,058
122,004
123,050
122,902
122,040
123,012
170
1,475,424

Year 5
No.
Description
Rental
Fees
Employee
salary
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
42,000
504,000
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
4,696.38
56,356.50
Supply
Electricity
expense
13,014.74
13,039.50
13,493.43
12,594.30
12,823.40
12,344.40
13,483.40
12,039.43
12,432.44
12,493.54
12,492.45
12,394.34
12,482.23
152,113
Water
expense
224.2857
233.432
232.45
221.54
232.45
221.45
201.43
213.54
203.54
204.21
224.3
203.3
213.4
2,605
Internet
and
Telephone
expense
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
2,289.30
27,471.6
Fire
Insurance
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
340.33
4,084
Total
122,565
122,599
123,052
122,142
122,382
121,892
123,011
121,579
121,962
122,024
122,043
121,924
122,022
171
1,466,630
Chapter 7
Financing the project
172
7.1
Milady Ice cream Shop

Income Statement
For the ended December Year 2013

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
6,071,100
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
2,113
2,113
3,169
3,169
3,169
3,169
1,321
1,321
1,321
1,321
2,113
2,113
26,410
104
104
156
156
156
156
65
65
65
65
104
104
1,296
529,740
529,740
781,109
781,109
781,109
781,109
341,213
341,213
341,213
341,213
529,740
529,740
6,608,237
(529,740)
(529,740)
(200,549)
(192,289)
(188,749)
(179,309)
260,587
246,427
245,247
261,767
111,000
576,940
Less : Cost of goods sold

Direct Materials
Direct Labor
Overhead:
Electricity expense
Water authority expense
Total Cost of goods sold
Gross Profit
(118,408)
Less :Expenses
Marketing Expense
Administration Expense
23,100
23,100
123,121
123,452
123,329
123,155
122,614
123,020
121,987
122,488
122,518
123,110
122,126
122,091
1,473,012
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
154,998
132,229
132,106
131,932
131,391
131,797
130,764
131,265
131,295
131,887
130,903
130,868
1,601,433
(684,738)
(661,969)
(332,655)
(324,221)
(320,140)
(311,106)
129,823
115,162
113,952
129,880
(19,903)
446,072
(1,719,841)
(205,421.349)
(198,590.649)
(99,796.449)
(97,266.249)
(96,041.949)
(93,331.749)
38,946.951
34,548.651
34,185.651
38,964.051
(5,970.849)
133,821.651
(515,952.3)
(479,316)
(463,378)
(232,858)
(226,955)
(224,098)
(217,774)
90,876
80,614
79,767
90,916
(13,932)
312,251
(1,203,889)
Depreciation Expense:
Production Cost
Operation Cost
Total expenses
32,626
Earning Before Interest and Tax

(EBIT)
Less :Income Taxes (30%)
Net income (loss)
173

Income Statement

Year 2
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
731,600
778,800
856,680
860,220
869,660
880,280
890,900
909,780
902,700
903,880
921,580
945,180
10,451,260
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
4,049
4,049
6,074
6,074
6,074
6,074
2,531
2,531
2,531
2,531
4,049
4,049
50,618
198.72
198.72
298.08
298.08
298.08
298.08
124.2
124.2
124.2
124.2
198.72
198.72
2,484
531,771
531,771
784,156
784,156
784,156
784,156
342,482
342,482
342,482
342,482
531,771
531,771
6,633,633
199,829
199,829
72,524
76,064
85,504
96,124
548,418
567,298
560,218
561,398
389,809
413,409
3,817,627
122,950
121,904
122,991
121,957
121,964
122,989
122,498
122,588
122,494
122,455
121,944
123,489
1,470,223
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695.30
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
153,770
130,624
131,711
130,677
130,684
131,709
131,218
131,308
131,214
131,175
130,664
132,209
1,596,957
46,059
69,205
(59,187)
(54,613)
(45,180)
(35,585)
417,200
435,990
429,004
430,223
259,145
281,200
2,220,670
13,817.826
20,761.626
(17,755.974)
(16,383.774)
(13,553.874)
(10,675.374)
125,160.126
130,797.126
128,701.326
129,067.026
77,743.626
84,360.126
666,200.91
32,242
48,444
(41,431)
(38,229)
(31,626)
(24,909)
292,040
305,193
300,303
301,156
181,402
196,840
1,554,469

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
Less :Expenses
Marketing Expense
22,100
22,100
Production Cost
Operation Cost
Total expenses
31,939
Earnings Before Interest and Tax

(EBIT)
Less: Income Taxes (30%)
Net income (loss)
174

Income Statement
Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
12,342,800
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
5,810
5,810
8,715
8,715
8,715
8,715
3,631
3,631
3,631
3,631
5,810
5,810
72,626
285.12
285.12
427.68
427.68
427.68
427.68
178.2
178.2
178.2
178.2
285.12
285.12
3,564
538,118
538,118
791,427
791,427
791,427
791,427
35,309
348,136
348,136
348,136
538,118
547,118
6,719,721
431,842
192,693
206,853
225,733
251,693
1,017,251
691,444
677,284
697,344
540,402
578,602
5,623,079

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
424,762
Less :Expenses
Marketing Expense
2,600
2,600
123,084
123,413
123,020
122,992
123,069
122,080
122,098
122,074
121,586
122,859
123,059
121,944
1,471,278
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
134,258
131,987
131,594
131,566
131,643
130,654
130,672
130,648
130,160
131,433
131,633
130,518
1,576,761
290,504
299,855
61,099
75,287
94,090
121,039
886,579
560,796
547,124
565,911
408,769
448,084
4,046,318
87,151.317
89,956.617
18,329.817
22,586.217
28,227.117
36,311.817
265,973.817
168,238.917
164,137.317
169,773.417
122,630.817
134,425.317
1,213,895.31
203,353
209,899
42,770
52,701
65,863
84,728
620,606
392,557
382,987
396,138
286,139
313,659
2,832,422
Production Cost
Operation Cost
Total expenses
30,220

(EBIT)
Net income (loss)
175

Income Statement

Ye 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
13,683,280
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
7,219
7,219
10,828
10,828
10,828
10,828
4,512
4,512
4,512
4,512
7,219
7,219
90,233
354.24
354.24
531.36
531.36
531.36
531.36
221.4
221.4
221.4
221.4
354.24
354.24
4,428
539,596
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
539,596
6,738,192
Gross Profit
608,544
573,144
328,537
392,257
405,237
368,657
755,420
742,440
722,380
769,580
617,984
669,904
6,945,088

Direct Materials
Direct Labor
Overhead:
Electricity expense
Less :Expenses
Marketing Expense
2,600
2,600
122,990
122,910
124,158
122,155
124,141
123,006
123,058
122,004
123,050
122,902
122,040
123,012
1,475,424
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
134,164
131,484
132,732
130,729
132,715
131,580
131,632
130,578
131,624
131,476
130,614
131,586
1,580,907
474,380
441,660
195,805
261,528
272,522
237,077
623,788
611,862
590,756
638,104
487,370
538,318
5,364,181
142,314.117
132,498.117
58,741.617
78,458.517
81,756.717
71,123.217
187,136.517
183,558.717
177,226.917
191,431.317
146,211.117
161,495.517
1,609,254.21
332,066
309,162
137,064
183,070
190,766
165,954
436,652
428,304
413,529
446,673
341,159
376,823
3,754,926
Production Cost
Operation Cost
Total expenses
30,220

(EBIT)
Net income (loss)
176

Income Statement

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
14,008,960
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
9,155
9,155
13,733
13,733
13,733
13,733
5,722
5,722
5,722
5,722
9,155
9,155
114,442
449.28
449.28
673.92
673.92
673.92
673.92
280.8
280.8
280.8
280.8
449.28
449.28
5,616
546,127
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,820,589
Gross Profit
671,633
652,753
356,389
427,189
429,549
349,309
770,890
753,190
7,437,750
734,310
616,173
683,233
7,188,371

Direct Materials
Direct Labor
Overhead:
Electricity expense
Less :Expenses
Marketing Expense
2,600
2,600
122,599
123,052
122,142
122,382
121,892
123,011
121,579
121,962
122,024
122,043
121,924
122,022
1,466,630
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
133,773
131,626
130,716
130,956
130,466
131,585
130,153
130,536
130,598
130,617
130,498
130,596
1,572,113
537,860
521,127
225,673
296,233
299,083
217,724
640,737
622,654
7,307,152
603,693
485,675
552,637
5,616,258
161,358.117
156,338.217
67,702.017
88,870.017
89,725.017
65,317.317
192,221.217
186,796.317
2,192,145.717
181,108.017
145,702.617
165,791.217
1,684,877.31
376,502
364,789
157,971
207,363
209,358
152,407
448,516
435,858
5,115,007
422,585
339,973
386,846
3,931,380
Production Cost
Operation Cost
Total expenses
30,220

(EBIT)
Net income (loss)
177
7.2
Balance Sheet
For the Year End 2013 through 2017
(Operation Equipment)
ASSET
2013
Current Asset
Cash
Supplier
Pre-Investment
Total Current Asset
Fixed Asset
Operation equipment
Less: Accumulate Depreciation
Total Fixed Asset
TOTAL ASSET
LIABILITY AND EQUITY
Liability
Long term note payable
Total liability
Equity
Owner equity
Total equity
TOTAL LIABILITY AND EQUITY
2014
4,647,274.50
56,356.50
108,350
4,811,981
220,645
32,626
2015
4,786,876.50
56,356.50
0
4,843,233
220,645
188,019
63,878
2016
4,813,658.50
56,356.50
0
4,870,015
220,645
156,767
90,660
2017
4,843,878.50
56,356.50
0
4,900,235
220,645
129,985
120,880
4,874,098.50
56,356.50
0
4,930,455
220,645
99,765
151,100
69,545
188,019
5,000,000
156,767
5,000,000
129,985
5,000,000
99,765
5,000,000
69,545
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
178
Balance Sheet
(Production Equipment)
ASSET
2013
Current Asset
Cash
Total Current Asset
Fixed Asset
Operation equipment
Total Fixed Asset
TOTAL ASSET
Liability
Total liability
Equity
Owner equity
Total equity
TOTAL LIABILITY AND EQUITY
2014
4,704,015.30
4,704,015.30
368,680
72,695.30
295,984.70
295,984.70
2015
4,776,710.60
4,776,710.60
368,680
145,390.60
223,289.40
223,289.40
2016
4,849,309.90
4,849,309.90
368,680
217,989.90
150,690.10
150,690.10
2017
4,921,873.20
4,921,873.20
368,680
290,653.20
78,026.80
78,026.80
4,994,636.50
4,994,636.50
368,680
363,316.50
5,363.50
5,363.50
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
179
7.3
Milady ice-cream
Statement of Cash flow
For the ender year December 2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Production & Operation activities

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
(529,740)
(529,740)
(781,109)
(781,109)
(781,109)
(781,109)
(341,213)
(341,213)
(341,213)
(341,213)
(529,740)
(529,740)
(23,100)
(123,121)
(123,452)
(123,329)
(123,155)
(122,614)
(123,020)
(121,987)
(122,488)
(122,518)
(123,110)
(122,126)
(122,091)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
Depreciation :
Production Cost
Operation Cost
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
(2,718.83)
Total expense
(154,998)
(132,229)
(132,106)
(131,932)
(131,391)
(131,797)
(130,764)
(131,265)
(131,295)
(131,887)
(130,903)
(130,868)
Net Cash Flow from
(684,738)
(661,969)
(332,655)
(324,221)
(320,140)
(311,106)
129,823
115,162
113,952
129,880
(19,903)
27,332
(108,350)
(589,325)
(697,675)
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
(1,382,413)
(1,382,413)
(2,044,382)
(2,044,382)
(2,377,037)
(2,377,037)
(2,701,258)
(2,701,258)
(3,021,398)
(3,021,398)
(3,332,504)
(3,332,504)
(3,202,681)
(3,202,681)
(3,087,519)
(3,087,519)
(2,973,567)
(2,973,567)
(2,843,687)
(2,843,687)
(2,863,590)
(2,863,590)
(2,836,258)
Production & Operations

activities
Investing activities
Cash received from:
Sale of assets
Cash paid for :
Pre-investment
Fixed Asset
Net Cash Flow from Investing
activities
Financing activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
Net Cash Flow from Financing
activities
Cash at Beginning of month
Cash at Ending of month
180
Milady ice-cream
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
731,600
778,800
856,680
860,220
869,660
880,280
890,900
909,780
902,700
903,880
921,580
945,180
(531,771)
(531,771)
(784,156)
(784,156)
(784,156)
(784,156)
(342,482)
(342,482)
(342,482)
(342,482)
(531,771)
(531,771)
(22,100)
(122,950)
(121,904)
(122,991)
(121,957)
(121,964)
(122,989)
(122,498)
(122,588)
(122,494)
(122,455)
(121,944)
(123,489)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(6,058)
(2,661.58)
(2,661.58)
(2,661.58)
(2,661.58)
(2,661.58)
(2,661.58)
(2,661.58)
(2,661.58)
(2,661.58)
(2,661.58)
(2,661.58)
2,661.58
(153,770)
(130,624)
(131,711)
(130,677)
(130,684)
(131,709)
(131,218)
(131,308)
(131,214)
(131,175)
(130,664)
(132,209)
46,059
116,405
(59,187)
(54,613)
(45,180)
(35,585)
417,200
435,990
429,004
430,223
259,145
286,524
0
(687)
(687)
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
(2,836,258)
(2,790,886)
(2,790,886)
(2,674,481)
(2,674,481)
(2,733,668)
(2,733,668)
(2,788,281)
(2,788,281)
(2,833,461)
(2,833,461)
(2,869,046)
(2,869,046)
(2,451,846)
(2,451,846)
(2,015,856)
(2,015,856)
(1,586,852)
(1,586,852)
(1,156,629)
(1,156,629)
(897,484)
(897,484)
(610,960)
Depreciation :
Production Cost
Operation Cost
Total expense
Net Cash Flow from
Production & Operations
activities
Cash received from:
Sale of assets
Cash paid for :
Pre-investment
Fixed Asset
activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
activities
181
Milady ice-cream
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
962,880
969,960
984,120
(538,118)
(538,118)
(2,600)
(123,084)
(123,413)
(123,020)
(122,992)
(123,069)
(122,080)
(122,098)
(122,074)
(121,586)
(122,859)
(123,059)
(121,944)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(134,258)
(131,987)
(131,594)
(131,566)
(131,643)
(130,654)
(130,672)
(130,648)
(130,160)
(131,433)
(131,633)
(130,518)
290,504
299,855
61,099
75,287
94,090
121,039
886,579
560,796
547,124
565,911
408,769
448,084
0
(4,189)
(4,189)
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
(610,960)
(324,645)
(324,645)
(24,790)
(24,790)
36,309
36,309
111,596
111,596
205,686
205,686
326,725
326,725
1,213,304
1,213,304
1,774,100
1,774,100
2,321,224
2,321,224
2,887,135
2,887,135
3,295,904
3,295,904
3,743,988
(791,427)
0
998,280
(791,427)
0
1,017,160
(791,427)
0
1,043,120
1,052,560
(791,427)
0
1,039,580
(35,309)
0
(348,136)
0
1,025,420
(348,136)
0
1,045,480
(348,136)
0
1,078,520
(538,118)
0
1,125,720
(547,118)
0
Depreciation :
Production Cost
Operation Cost
Total expense
Net Cash Flow from
Production & Operations activities
Cash received from:
Sale of assets
Cash paid for :
Pre-investment
Fixed Asset
activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
activities
182
Milady ice-cream
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
(539,596)
(539,596)
(793,643)
(793,643)
(793,643)
(793,643)
(349,060)
(349,060)
(349,060)
(349,060)
(539,596)
(539,596)
(122,990)
(122,910)
(124,158)
(122,155)
(124,141)
(123,006)
(123,058)
(122,004)
(123,050)
(122,902)
(122,040)
(123,012)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(134,164)
(131,484)
(132,732)
(130,729)
(132,715)
(131,580)
(131,632)
(130,578)
(131,624)
(131,476)
(130,614)
(131,586)
474,380
441,660
195,805
261,528
272,522
237,077
623,788
611,862
590,756
638,104
487,370
538,318
0
(687)
(687)
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
3,743,988
4,217,681
4,217,681
4,659,341
4,659,341
4,855,146
4,855,146
5,116,674
5,116,674
5,389,196
5,389,196
5,626,273
5,626,273
6,250,061
6,250,061
6,861,923
6,861,923
7,452,679
7,452,679
8,090,783
8,090,783
8,578,153
8,578,153
9,116,471
(2,600)
Depreciation :
Production Cost
Operation Cost
Total expense
Net Cash Flow from
Cash received from:
Sale of assets
Cash paid for :
Pre-investment
Fixed Asset
activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
activities
183
Milady ice-cream
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC

Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
(546,127)
(546,127)
(801,191)
(801,191)
(801,191)
(801,191)
(354,830)
(354,830)
(354,830)
(354,830)
(546,127)
(558,127)
(122,599)
(123,052)
(122,142)
(122,382)
(121,892)
(123,011)
(121,579)
(121,962)
(122,024)
(122,043)
(121,924)
(122,022)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(6,055.28)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(2,518.33)
(133,773)
(131,626)
(130,716)
(130,956)
(130,466)
(131,585)
(130,153)
(130,536)
(130,598)
(130,617)
(130,498)
(130,596)
537,860
521,127
225,673
296,233
299,083
217,724
640,737
622,654
613,152
603,693
485,675
552,637
0
(4,189)
(4,189)
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
9,116,471
9,650,142
9,650,142
10,171,269
10,171,269
10,396,942
10,396,942
10,693,175
10,693,175
10,992,258
10,992,258
11,209,982
11,209,982
11,850,719
11,850,719
12,473,373
12,473,373
13,086,525
13,086,525
13,690,218
13,690,218
14,175,893
14,175,893
14,728,530
(2,600)
Depreciation :
Production Cost
Operation Cost
Total expense
Net Cash Flow from
Cash received from:
Sale of assets
Cash paid for :
Pre-investment
Fixed Asset
Net Cash Flow from Investing activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
activities
184
7.4 Financial Analysis
title
formula
years 2013
years 2014
years 2015
years 2016
years 2017
Operating Efficiency Ratio

total asset turn over
Net sales
Average total net asset
1.21
2.09
2.47
2.74
2.8
45.56%
50.76%
51.31%
22.95%
27.44%
27.94%
32.78%
39.20%
40.09%
56.65%
75.10%
78.63%
56.65%
75.10%
78.63%
56.65%
75.10%
78.63%
-16.30%
3.00%
5.39%
Operating Profitability Ratio

Gross Profit
Net sales
-1.95%
36.53%
Net Income
net profit margin
Net sales
-19.83%
14.87%
EBIT
operating profit margin
Net sales
-28.33%
21.25%
Net Income
return on total asset
Average total asset
-24.08%
31.09%
Net Income
return on total equity
Average total Equity
-24.08%
31.09%
Net Income
return on total capital
Average total capital
-24.08%
31.09%
Gain COGS
return on investment
COGS
-98%
-42.00%
=
25,000,000
= 11.5 years
Payback period = Investment Cost
gross profit margin
Average Annual Income 2,173,861.6
185
Chapter 8
Risk management
186
8.1Internal risk
8.1.1Risk in the staff
People that we hire service to customer are low in experience and doesnt have high
education also had a very high chance to leave the job very soon but we do train and gain
they royalty and their motive to stay longer
29
8.1.2Risk in communication
-
29
almost of ice cream we provide are Thai dessert and exotic fruit so this kind a be hard
to descript to customer or customer to guest what ice cream look like teat like so we
do provide tester and explain the ingredient of that ice cream by picture
people that travel to Thailand are sometime cant spoke English or good in English
http://collider.com/entertainment/article.asp/aid/4278/cid/13/tcid/1
http://blog.sparkhire.com/2012/05/17/the-best-jobs-for-college-students/waitress/
187
http://www.ibelieveinadv.com/category/print/page/38
8.2External risk
8.2.1 Risk in Political situation
POLITICAL INSTABILITY
A color-coded political conflict, broadly pitting "red" urban and rural poor against "yellow"
royalists
But the situation seem to down but the 2556 gubernatorial election can change the situation
http://hilight.kapook.com/view/79657
188
8.2.2 Risk in nature disaster

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

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

2012: widespread flooding
in 65 provinces resulted in
815 confirmed deaths, 13 million rai (21,000 square kilometers (8,100 sq mi) of farmland
damaged, and estimated economic losses of 1,425 billion baht.
September13, 2012 :Bangkok flood
Floods in Thailand in 2011 killed 815 people and affected 13.6 million people. Heavy
30
flooding and landslide is expected this time too in Capital Bangkok.
30
http://www.preventionweb.net/english/countries/statistics/?cid=170
189
8.2.3 Rick in economic

The central bank is standing by its 2012 growth forecast of 5.7 percent. The economy grew
just 0.1 percent in 2011, largely as a result of the floods.
At its most recent policy meeting in September, the central bank left its main interest rate
unchanged at 3 percent, as expected. It now seems likely to leave rates unchanged until the
end of the year to help the recovery in light of the weakening global economic outlook.
What to watch:
- Central bank policy moves, and whether the GDP forecast proves accurate.
- Whether firms actually leave Thailand to escape government-mandated wage increases, as
some have threatened.
- The level of pressure on the government over the hugely expensive rice scheme, its flagship
election policy. Withdrawing it might be the best option for the economy, but it would be a
major loss of face and could cost the government some of its vast rural support
31
31
http://www.reuters.com/article/2012/10/10/thailand-risks-idAFRISKTH20121010
190
( Source : http://community.jobdynamo.com/84/ )
8.2.4 Risk in technology

The technology risk for ice cream business can happen from unusual machine that
might cause ice cream quality problems such as melting, changes in flavor and color, changes
in texture and smoothness, and package disintegration.
Technology risk also happened from competitor too. Nowadays, there are many new
technology for produce ice cream such as fried ice cream business which have their own
machine to make fried ice cream.
191
8.3 Financial risk
192

Income Statement
Sale Decrease 5%

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
551,532
559,379
562,742
571,710
571,710
558,258
557,137
572,831
608,703
653,543
5,767,545
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
2,113
2,113
3,169
3,169
3,169
3,169
1,321
1,321
1,321
1,321
2,113
2,113
26,410
104
104
156
156
156
156
65
65
65
65
104
104
1,296
529,740
529,740
781,109
781,109
781,109
781,109
341,213
341,213
341,213
341,213
529,740
529,740
6,608,237
(529,740)
(529,740)
(229,577)
(221,730)
(218,367)
(209,399)
230,497
217,045
215,924
231,618
78,963
123,803
(840,692)

Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
23,100
23,100
123,121
123,452
123,329
123,155
122,614
123,020
121,987
122,488
122,518
123,110
122,126
122,091
1,473,012
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
32,626
154,998
132,229
132,106
131,932
131,391
131,797
130,764
131,265
131,295
131,887
130,903
130,868
1,601,433
(684,738)
(661,969)
(361,683)
(353,662)
(349,758)
(341,196)
99,733
85,780
84,629
99,731
(51,940)
(7,065)
(2,442,125)
(205,421.40)
(198,590.70)
(108,504.90)
(106,098.60)
(104,927.40)
(102,358.80)
29,919.90
25,734.00
25,388.70
29,919.30
(15,582.00)
(2,119.50)
(732,637.50)
(479,317)
(463,378)
(253,178)
(247,563)
(244,831)
(238,837)
69,813
60,046
59,240
69,812
(36,358)
(4,946)
(1,709,488)
Production Cost
Operation Cost
Total expenses
Earnings Before Interest
and Tax (EBIT)
Net income (loss)
193

Income Statement
Sale Decrease 5%

Year 2
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
695,020
739,860
813,846
817,209
826,177
836,266
846,355
864,291
857,565
858,686
875,501
897,921
9,928,697
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
4,049
4,049
6,074
6,074
6,074
6,074
2,531
2,531
2,531
2,531
4,049
4,049
50,618
198.72
198.72
298.08
298.08
298.08
298.08
124.2
124.2
124.2
124.2
198.72
198.72
2,484
531,771
531,771
784,156
784,156
784,156
784,156
342,482
342,482
342,482
342,482
531,771
531,771
6,633,633
163,249
208,089
29,690
33,053
42,021
52,110
503,873
521,809
515,083
516,204
343,730
366,150
3,295,064
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
22,100
22,100
122,950
121,904
122,991
121,957
121,964
122,989
122,498
122,588
122,494
122,455
121,944
123,489
1,470,223
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695.30
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
31,939
153,770
130,624
131,711
130,677
130,684
131,709
131,218
131,308
131,214
131,175
130,664
132,209
1,596,957
9,479
77,465
(102,021)
(97,624)
(88,663)
(79,599)
372,655
390,501
383,869
385,029
213,066
233,941
1,698,107
2,843.70
23,239.50
(30,606.30)
(29,287.20)
(26,598.90)
(23,879.70)
111,796.50
117,150.30
115,160.70
115,508.70
63,919.80
70,182.30
509,432.10
6,635
54,226
(71,415)
(68,337)
(62,064)
(55,719)
260,859
273,351
268,708
269,520
149,146
163,759
1,188,675
Production Cost
Operation Cost
Total expenses
Earnings Before Interest and
Tax (EBIT)
Net income (loss)
194

Income Statement
Sale Decrease 5%

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
914,736
921,462
934,914
948,366
966,302
990,964
999,932
987,601
974,149
993,206
1,024,594
1,069,434
11,725,660
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
5,810
5,810
8,715
8,715
8,715
8,715
3,631
3,631
3,631
3,631
5,810
5,810
72,626
285.12
285.12
427.68
427.68
427.68
427.68
178.2
178.2
178.2
178.2
285.12
285.12
3,564
538,118
538,118
791,427
791,427
791,427
791,427
35,309
348,136
348,136
348,136
538,118
547,118
6,719,721
376,618
383,344
143,487
156,939
174,875
199,537
964,623
639,465
626,013
645,070
486,476
522,316
5,005,939
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water
authority expense
Gross Profit
Less : Expenses
Marketing Expense
2,600
2,600
123,084
123,413
123,020
122,992
123,069
122,080
122,098
122,074
121,586
122,859
123,059
121,944
1,471,278
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
Total expenses
134,258
131,987
131,594
131,566
131,643
130,654
130,672
130,648
130,160
131,433
131,633
130,518
1,576,761
Earnings Before
Interest and Tax
(EBIT)
Less: Income Taxes
(30%)
Net income (loss)
242,360
251,357
11,893
25,373
43,232
68,883
833,951
508,817
495,853
513,637
354,843
391,798
3,429,178
72,708.00
75,407.10
3,567.90
7,611.90
12,969.60
20,664.90
250,185.30
152,645.10
148,755.90
154,091.10
106,452.90
117,539.40
1,028,753.40
169,652
175,950
8,325
17,761
30,262
48,218
583,766
356,172
347,097
359,546
248,390
274,259
2,400,425
Administration
Expense
Depreciation
Expense:
Production
Cost
Operation Cost
195

Income Statement
Sale Decrease 5%

Year 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,090,733
1,057,103
1,066,071
1,126,605
1,138,936
1,104,185
1,049,256
1,036,925
1,017,868
1,062,708
1,099,701
1,149,025
12,999,116
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
7,219
7,219
10,828
10,828
10,828
10,828
4,512
4,512
4,512
4,512
7,219
7,219
90,233
354.24
354.24
531.36
531.36
531.36
531.36
221.4
221.4
221.4
221.4
354.24
354.24
4,428
539,596
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
539,596
6,738,192
Gross Profit
551,137
517,507
272,428
332,962
345,293
310,542
700,196
687,865
668,808
713,648
560,105
609,429
6,260,924
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water
authority expense
Less : Expenses
Marketing Expense
Administration
Expense
Depreciation
Expense:
2,600
2,600
122,990
122,910
124,158
122,155
124,141
123,006
123,058
122,004
123,050
122,902
122,040
123,012
1,475,424
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
134,164
131,484
132,732
130,729
132,715
131,580
131,632
130,578
131,624
131,476
130,614
131,586
1,580,907
416,973
386,023
139,696
202,233
212,578
178,962
568,564
557,287
537,184
582,172
429,491
477,843
4,680,017
125,091.90
115,806.90
41,908.80
60,669.90
63,773.40
53,688.60
170,569.20
167,186.10
161,155.20
174,651.60
128,847.30
143,352.90
1,404,005.10
291,881
270,216
97,787
141,563
148,805
125,273
397,995
390,101
376,029
407,520
300,644
334,490
3,276,012
Total expenses
Earnings Before
Interest and Tax
(EBIT)
Less: Income Taxes
(30%)
Net income (loss)
196

Income Statement
Sale Decrease 5%

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,156,872
1,138,936
1,099,701
1,166,961
1,169,203
1,092,975
1,069,434
1,052,619
1,043,651
1,034,683
1,104,185
1,179,292
13,308,512
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
9,155
9,155
13,733
13,733
13,733
13,733
5,722
5,722
5,722
5,722
9,155
9,155
114,442
449.28
449.28
673.92
673.92
673.92
673.92
280.8
280.8
280.8
280.8
449.28
449.28
5,616
546,127
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,820,589
Gross Profit
610,745
592,809
298,510
365,770
368,012
291,784
714,604
697,789
688,821
679,853
558,058
621,165
6,487,923
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water
authority expense
Less : Expenses
Marketing Expense
Administration
Expense
Depreciation
Expense:
2,600
2,600
122,599
123,052
122,142
122,382
121,892
123,011
121,579
121,962
122,024
122,043
121,924
122,022
1,466,630
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
133,773
131,626
130,716
130,956
130,466
131,585
130,153
130,536
130,598
130,617
130,498
130,596
1,572,113
476,972
461,183
167,794
234,814
237,546
160,199
584,451
567,253
558,223
549,236
427,560
490,569
4,915,810
143,091.60
138,354.90
50,338.20
70,444.20
71,263.80
48,059.70
175,335.30
170,175.90
167,466.90
164,770.80
128,268.00
147,170.70
1,474,743.00
333,880
322,828
117,456
164,370
166,282
112,139
409,116
397,077
390,756
384,465
299,292
343,398
3,441,067
Total expenses
Earnings Before
Interest and Tax
(EBIT)
Less: Income Taxes
(30%)
Net income (loss)
197

Income Statement
Sale Decrease 10%

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
522,504
529,938
533,124
541,620
541,620
528,876
527,814
542,682
576,666
619,146
5,463,990
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
2,113
2,113
3,169
3,169
3,169
3,169
1,321
1,321
1,321
1,321
2,113
2,113
26,410
104
104
156
156
156
156
65
65
65
65
104
104
1,296
529,740
529,740
781,109
781,109
781,109
781,109
341,213
341,213
341,213
341,213
529,740
529,740
6,608,237
(529,740)
(529,740)
(258,605)
(251,171)
(247,985)
(239,489)
200,407
187,663
186,601
201,469
46,926
89,406
(1,144,247)

Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
23,100
23,100
123,121
123,452
123,329
123,155
122,614
123,020
121,987
122,488
122,518
123,110
122,126
122,091
1,473,012
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
32,626
154,998
132,229
132,106
131,932
131,391
131,797
130,764
131,265
131,295
131,887
130,903
130,868
1,601,433
(684,738)
(661,969)
(390,711)
(383,103)
(379,376)
(371,286)
69,643
56,398
55,306
69,582
(83,977)
(41,462)
(2,745,680)
(205,421.40)
(198,590.70)
(117,213.30)
(114,930.90)
(113,812.80)
(111,385.80)
20,892.90
16,919.40
16,591.80
20,874.60
(25,193.10)
(12,438.60)
(823,704.00)
(479,317)
(463,378)
(273,498)
(268,172)
(265,563)
(259,900)
48,750
39,479
38,714
48,707
(58,784)
(29,023)
(1,921,976)
Production Cost
Operation Cost
Total expenses
Earning Before Interest
and Tax (EBIT)
Less : Income Taxes (30%)
Net income (loss)
198

Income Statement
Sale Decrease 10%

Year 2
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
658,440
700,920
771,012
774,198
782,694
792,252
801,810
818,802
812,430
813,492
829,422
850,662
9,406,134
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
4,049
4,049
6,074
6,074
6,074
6,074
2,531
2,531
2,531
2,531
4,049
4,049
50,618
198.72
198.72
298.08
298.08
298.08
298.08
124.2
124.2
124.2
124.2
198.72
198.72
2,484
531,771
531,771
784,156
784,156
784,156
784,156
342,482
342,482
342,482
342,482
531,771
531,771
6,633,633
126,669
169,149
(13,144)
(9,958)
(1,462)
8,096
459,328
476,320
469,948
471,010
297,651
318,891
2,772,501
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
22,100
22,100
122,950
121,904
122,991
121,957
121,964
122,989
122,498
122,588
122,494
122,455
121,944
123,489
1,470,223
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695.30
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
31,939
Total expenses
153,770
130,624
131,711
130,677
130,684
131,709
131,218
131,308
131,214
131,175
130,664
132,209
1,596,957

and Tax (EBIT)
(27,101)
38,525
(144,855)
(140,635)
(132,146)
(123,613)
328,110
345,012
338,734
339,835
166,987
186,682
1,175,544
(8,130.30)
11,557.50
(43,456.50)
(42,190.50)
(39,643.80)
(37,083.90)
98,433.00
103,503.60
101,620.20
101,950.50
50,096.10
56,004.60
352,663.20
(18,971)
26,968
(101,399)
(98,445)
(92,502)
(86,529)
229,677
241,508
237,114
237,885
116,891
130,677
822,881
Production Cost
Operation Cost
Net income (loss)
199

Income Statement
Sale Decrease 10%

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
866,592
872,964
885,708
898,452
915,444
938,808
947,304
935,622
922,878
940,932
970,668
1,013,148
11,108,520
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
5,810
5,810
8,715
8,715
8,715
8,715
3,631
3,631
3,631
5,810
5,810
72,626
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
3,631
Water authority
expense
Gross Profit
285.12
285.12
427.68
427.68
427.68
427.68
178.2
178.2
178.2
178.2
285.12
285.12
3,564
538,118
538,118
791,427
791,427
791,427
791,427
35,309
348,136
348,136
348,136
538,118
547,118
6,719,721
328,474
334,846
94,281
107,025
124,017
147,381
911,995
587,486
574,742
592,796
432,550
466,030
4,388,799
Less : Expenses
Marketing Expense
2,600
2,600
123,084
123,413
123,020
122,992
123,069
122,080
122,098
122,074
121,586
122,859
123,059
121,944
1,471,278
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
Total expenses
134,258
131,987
131,594
131,566
131,643
130,654
130,672
130,648
130,160
131,433
131,633
130,518
1,576,761

and Tax (EBIT)
194,216
202,859
(37,313)
(24,541)
(7,626)
16,727
781,323
456,838
444,582
461,363
300,917
335,512
2,812,038
58,264.80
60,857.70
(11,193.90)
(7,362.30)
(2,287.80)
5,018.10
234,396.90
137,051.40
133,374.60
138,408.90
90,275.10
100,653.60
843,611.40
135,951
142,001
(26,119)
(17,179)
(5,338)
11,709
546,926
319,787
311,207
322,954
210,642
234,858
1,968,427
Net income (loss)
200

Income Statement
Sale Decrease 10%

Year 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,033,326
1,001,466
1,009,962
1,067,310
1,078,992
1,046,070
994,032
982,350
964,296
1,006,776
1,041,822
1,088,550
12,314,952
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
7,219
7,219
10,828
10,828
10,828
10,828
4,512
4,512
4,512
4,512
7,219
7,219
90,233
354.24
354.24
531.36
531.36
531.36
531.36
221.4
221.4
221.4
221.4
354.24
354.24
4,428
539,596
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
539,596
6,738,192
Gross Profit
493,730
461,870
216,319
273,667
285,349
252,427
644,972
633,290
615,236
657,716
502,226
548,954
5,576,760
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water
authority expense
Less : Expenses
Marketing Expense
Administration
Expense
Depreciation
Expense:
Production
Cost
Operation Cost
Total expenses
Earnings Before
Interest and Tax
(EBIT)
Less: Income Taxes
(30%)
Net income (loss)
2,600
2,600
122,990
122,910
124,158
122,155
124,141
123,006
123,058
122,004
123,050
122,902
122,040
123,012
1,475,424
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
134,164
131,484
132,732
130,729
132,715
131,580
131,632
130,578
131,624
131,476
130,614
131,586
1,580,907
359,566
330,386
83,587
142,938
152,634
120,847
513,340
502,712
483,612
526,240
371,612
417,368
3,995,853
107,869.80
99,115.80
25,076.10
42,881.40
45,790.20
36,254.10
154,002.00
150,813.60
145,083.60
157,872.00
111,483.60
125,210.40
1,198,755.90
251,696
231,270
58,511
100,057
106,844
84,593
359,338
351,898
338,528
368,368
260,128
292,158
2,797,097
201

Income Statement
Sale Decrease 10%

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,095,984
1,078,992
1,041,822
1,105,542
1,107,666
1,035,450
1,013,148
997,218
988,722
980,226
1,046,070
1,117,224
12,608,064
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
9,155
9,155
13,733
13,733
13,733
13,733
5,722
5,722
5,722
5,722
9,155
9,155
114,442
449.28
449.28
673.92
673.92
673.92
673.92
280.8
280.8
280.8
280.8
449.28
449.28
5,616
546,127
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,820,589
Gross Profit
549,857
532,865
240,631
304,351
306,475
234,259
658,318
642,388
633,892
625,396
499,943
559,097
5,787,475
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water
authority expense
Less : Expenses
Marketing Expense
Administration
Expense
Depreciation
Expense:
Production
Cost
Operation Cost
Total expenses
Earnings Before
Interest and Tax
(EBIT)
Less: Income Taxes
(30%)
Net income (loss)
2,600
2,600
122,599
123,052
122,142
122,382
121,892
123,011
121,579
121,962
122,024
122,043
121,924
122,022
1,466,630
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
133,773
131,626
130,716
130,956
130,466
131,585
130,153
130,536
130,598
130,617
130,498
130,596
1,572,113
416,084
401,239
109,915
173,395
176,009
102,674
528,165
511,852
503,294
494,779
369,445
428,501
4,215,362
124,825.20
120,371.70
32,974.50
52,018.50
52,802.70
30,802.20
158,449.50
153,555.60
150,988.20
148,433.70
110,833.50
128,550.30
1,264,608.60
291,259
280,867
76,941
121,377
123,206
71,872
369,716
358,296
352,306
346,345
258,612
299,951
2,950,753
202

Income Statement
Sale Decrease 15%

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
493,476
500,497
503,506
511,530
511,530
499,494
498,491
512,533
544,629
584,749
5,160,435
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
2,113
2,113
3,169
3,169
3,169
3,169
1,321
1,321
1,321
1,321
2,113
2,113
26,410
104
104
156
156
156
156
65
65
65
65
104
104
1,296
529,740
529,740
781,109
781,109
781,109
781,109
341,213
341,213
341,213
341,213
529,740
529,740
6,608,237
(529,740)
(529,740)
(287,633)
(280,612)
(277,603)
(269,579)
170,317
158,281
157,278
171,320
14,889
55,009
(1,447,802)

Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
23,100
23,100
123,121
123,452
123,329
123,155
122,614
123,020
121,987
122,488
122,518
123,110
122,126
122,091
1,473,012
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
32,626
154,998
132,229
132,106
131,932
131,391
131,797
130,764
131,265
131,295
131,887
130,903
130,868
1,601,433
(684,738)
(661,969)
(419,739)
(412,544)
(408,994)
(401,376)
39,553
27,016
25,983
39,433
(116,014)
(75,859)
(3,049,235)
(205,421.40)
(198,590.70)
(125,921.70)
(123,763.20)
(122,698.20)
(120,412.80)
11,865.90
8,104.80
7,794.90
11,829.90
(34,804.20)
(22,757.70)
(914,770.50)
(479,3170
(463,378)
(293,817)
(288,781)
(286,296)
(280,963)
27,687
18,911
18,188
27,603
(81,210)
(53,101)
(2,134,465)
Production Cost
Operation Cost
Total expenses
and Tax (EBIT)
Net income (loss)
203

Income Statement
Sale Decrease 15%

Year 2
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
621,860
661,980
728,178
731,187
739,211
748,238
757,265
773,313
767,295
768,298
783,343
803,403
8,883,571
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
4,049
4,049
6,074
6,074
6,074
6,074
2,531
2,531
2,531
2,531
4,049
4,049
50,618
198.72
198.72
298.08
298.08
298.08
298.08
124.2
124.2
124.2
124.2
198.72
198.72
2,484
531,771
531,771
784,156
784,156
784,156
784,156
342,482
342,482
342,482
342,482
531,771
531,771
6,633,633
90,089
130,209
(55,978)
(52,969)
(44,945)
(35,918)
414,783
430,831
424,813
425,816
251,572
271,632
2,249,938
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
22,100
22,100
122,950
121,904
122,991
121,957
121,964
122,989
122,498
122,588
122,494
122,455
121,944
123,489
1,470,223
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695.30
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
31,939
Total expenses
153,770
130,624
131,711
130,677
130,684
131,709
131,218
131,308
131,214
131,175
130,664
132,209
1,596,957

Tax (EBIT)
(63,681)
(415)
(187,689)
(183,646)
(175,629)
(167,627)
283,565
299,523
293,599
294,641
120,908
139,423
652,981
(19,104.30)
(124.50)
(56,306.70)
(55,093.80)
(52,688.70)
(50,288.10)
85,069.50
89,856.90
88,079.70
88,392.30
36,272.40
41,826.90
195,894.30
(44,577)
(291)
(131,382)
(128,552)
(122,940)
(117,339)
198,496
209,666
205,519
206,249
84,636
97,596
457,087
Production Cost
Operation Cost
Net income (loss)
204

Income Statement
Sale Decrease 15%

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
818,448
824,466
836,502
848,538
864,586
886,652
894,676
883,643
871,607
888,658
916,742
956,862
10,491,380
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
5,810
5,810
8,715
8,715
8,715
8,715
3,631
3,631
3,631
5,810
5,810
72,626
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
3,631
Water authority
expense
Gross Profit
285.12
285.12
427.68
427.68
427.68
427.68
178.2
178.2
178.2
178.2
285.12
285.12
3,564
538,118
538,118
791,427
791,427
791,427
791,427
35,309
348,136
348,136
348,136
538,118
547,118
6,719,721
280,330
286,348
45,075
57,111
73,159
95,225
859,367
535,507
523,471
540,522
378,624
409,744
3,771,659
Less : Expenses
Marketing Expense
2,600
2,600
123,084
123,413
123,020
122,992
123,069
122,080
122,098
122,074
121,586
122,859
123,059
121,944
1,471,278
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
Total expenses
134,258
131,987
131,594
131,566
131,643
130,654
130,672
130,648
130,160
131,433
131,633
130,518
1,576,761

and Tax (EBIT)
146,072
154,361
(86,519)
(74,455)
(58,484)
(35,429)
728,695
404,859
393,311
409,089
246,991
279,226
2,194,898
43,821.60
46,308.30
(25,955.70)
(22,336.50)
(17,545.20)
(10,628.70)
218,608.50
121,457.70
117,993.30
122,726.70
74,097.30
83,767.80
658,469.40
102,250
108,053
(60,563)
(52,119)
(40,939)
(24,800)
510,087
283,401
275,318
286,362
172,894
195,458
1,536,429
Net income (loss)
205

Income Statement
Sale Decrease 15%

Year 4
Jun
Jul
Aug
Sep
Oct
Nov
1,019,048
987,955
938,808
927,775
910,724
950,844
983,943
1,028,075
11,630,788
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
7,219
10,828
10,828
10,828
10,828
4,512
4,512
4,512
4,512
7,219
7,219
90,233
354.24
354.24
531.36
531.36
531.36
531.36
221.4
221.4
221.4
221.4
354.24
354.24
4,428
539,596
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
539,596
6,738,192
Gross Profit
436,323
406,233
160,210
214,372
225,405
194,312
589,748
578,715
561,664
601,784
444,347
488,479
4,892,596
Period Starting:
Jan
Feb
Mar
Apr
975,919
945,829
953,853
1,008,015
500,523
500,523
750,784
31,500
31,500
7,219
May
Dec
Total
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water
authority expense
Less : Expenses
Marketing Expense
Administration
Expense
Depreciation
Expense:
Production
Cost
Operation Cost
Total expenses
Earnings Before
Interest and Tax
(EBIT)
Less: Income Taxes
(30%)
Net income (loss)
2,600
2,600
122,990
122,910
124,158
122,155
124,141
123,006
123,058
122,004
123,050
122,902
122,040
123,012
1,475,424
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
134,164
131,484
132,732
130,729
132,715
131,580
131,632
130,578
131,624
131,476
130,614
131,586
1,580,907
302,159
274,749
27,478
83,643
92,690
62,732
458,116
448,137
430,040
470,308
313,733
356,893
3,311,689
90,647.70
82,424.70
8,243.40
25,092.90
27,807.00
18,819.60
137,434.80
134,441.10
129,012.00
141,092.40
94,119.90
107,067.90
993,506.70
211,511
192,324
19,235
58,550
64,883
43,912
320,681
313,696
301,028
329,216
219,613
249,825
2,318,182
206

Income Statement
Sale Decrease 15%

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,035,096
1,019,048
983,943
1,044,123
1,046,129
977,925
956,862
941,817
933,793
925,769
987,955
1,055,156
11,907,616
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
9,155
9,155
13,733
13,733
13,733
13,733
5,722
5,722
5,722
5,722
9,155
9,155
114,442
449.28
449.28
673.92
673.92
673.92
673.92
280.8
280.8
280.8
280.8
449.28
449.28
5,616
546,127
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,820,589
Gross Profit
488,969
472,921
182,752
242,932
244,938
176,734
602,032
586,987
578,963
570,939
441,828
497,029
5,087,027
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Water authority
expense
Less : Expenses
Marketing Expense
2,600
2,600
122,599
123,052
122,142
122,382
121,892
123,011
121,579
121,962
122,024
122,043
121,924
122,022
1,466,630
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
Total expenses
133,773
131,626
130,716
130,956
130,466
131,585
130,153
130,536
130,598
130,617
130,498
130,596
1,572,113

and Tax (EBIT)
355,196
341,295
52,036
111,976
114,472
45,149
471,879
456,451
448,365
440,322
311,330
366,433
3,514,914
106,558.80
102,388.50
15,610.80
33,592.80
34,341.60
13,544.70
141,563.70
136,935.30
134,509.50
132,096.60
93,399.00
109,929.90
1,054,474.20
248,637
238,907
36,425
78,383
80,130
31,604
330,315
319,516
313,856
308,225
217,931
256,503
2,460,440

Net income (loss)
207

Income Statement
Cost of Goods Sold increase 5%

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
6,071,100
525,549
525,549
788,323
788,323
788,323
788,323
328,468
328,468
328,468
328,468
525,549
525,549
6,569,363
28,350
28,350
28,350
28,350
28,350
28,350
28,350
28,350
28,350
28,350
28,350
28,350
340,200
2,219
2,219
3,327
3,327
3,327
3,327
1,387
1,387
1,387
1,387
2,219
2,219
27,733
109.2
109.2
163.8
163.8
163.8
163.8
68.25
68.25
68.25
68.25
109.2
109.2
1,365
556,227
556,227
820,164
820,164
820,164
820,164
358,274
358,274
358,274
358,274
556,227
556,227
6,938,660
(556,227)
(556,227)
(239,604)
(231,344)
(227,804)
(218,364)
243,526
229,366
228,186
244,706
84,513
131,713
(867,560)

Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
Administration
Expense
23,100
123,121
23,100
123,452
123,329
123,155
122,614
123,020
121,987
122,488
122,518
123,110
122,126
122,091
1,473,012
Production Cost
Operation Cost
Total expenses
and Tax (EBIT)
Less : Income Taxes
(30%)
Net income (loss)
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
32,626
154,998
132,229
132,106
131,932
131,391
131,797
130,764
131,265
131,295
131,887
130,903
130,868
1,601,433
(711,225)
(688,456)
(371,710)
(363,276)
(359,195)
(350,161)
112,762
98,101
96,891
112,819
(46,390)
845
(2,468,993)
(213,367.50)
(206,536.80)
(111,513.14)
(108,982.94)
(107,758.64)
(105,048.44)
33,828.71
29,430.41
29,067.41
33,845.81
(13,917.00)
253.50
(740,698.02)
(497,858)
(481,919)
(260,197)
(254,294)
(251,437)
(245,113)
78,934
68,671
67,824
78,974
(32,473)
592
(1,728,295)
208

Income Statement

Year 2
Period Starting:
Jan
Feb
Mar
Apr
731,600
778,800
856,680
860,220
525,549
525,549
788,323
28,350
28,350
4,251
May
Jun
Jul
869,660
880,280
890,900
788,323
788,323
788,323
28,350
28,350
28,350
4,251
6,378
6,378
208.656
208.656
312.984
558,359
558,359
173,241
220,441
Aug
Sep
Oct
Nov
Dec
Total
909,780
902,700
903,880
921,580
945,180
10,451,260
328,468
328,468
328,468
328,468
525,549
525,549
6,569,363
28,350
28,350
28,350
28,350
28,350
28,350
34,650
346,500
6,378
6,378
2,658
2,658
2,658
2,658
4,251
4,251
53,147
312.984
312.984
312.984
130.41
130.41
130.41
130.41
208.656
208.656
2,608
823,364
823,364
823,364
823,364
359,606
359,606
359,606
359,606
558,359
564,659
6,971,618
33,316
36,856
46,296
56,916
531,294
550,174
543,094
544,274
363,221
380,521
3,479,642
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
Administration
Expense
22,100
22,100
122,950
121,904
122,991
121,957
121,964
122,989
122,498
122,588
122,494
122,455
121,944
123,489
1,470,223
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695.30
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
31,939
153,770
130,624
131,711
130,677
130,684
131,709
131,218
131,308
131,214
131,175
130,664
132,209
1,596,957
19,471
89,817
(98,395)
(93,821)
(84,388)
(74,793)
400,076
418,866
411,880
413,099
232,557
248,312
1,882,685
5,841.22
26,945.02
(29,518.47)
(28,146.27)
(25,316.37)
(22,437.87)
120,022.71
125,659.71
123,563.91
123,929.61
69,767.02
74,493.52
564,805.56
13,630
62,872
(68,876)
(65,675)
(59,072)
(52,355)
280,053
293,206
288,316
289,169
162,790
173,818
1,317,880
Production Cost
Operation Cost
Total expenses
and Tax (EBIT)
Net income (loss)
209

Income Statement

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
12,342,800
525,549
525,549
788,323
788,323
788,323
788,323
328,468
328,468
328,468
328,468
525,549
525,549
6,569,363
33,075
33,075
33,075
33,075
33,075
33,075
33,075
33,075
33,075
33,075
33,075
42,525
406,350
6,101
6,101
9,151
9,151
9,151
9,151
3,813
3,813
3,813
3,813
6,101
6,101
76,255
299.376
299.376
449.064
449.064
449.064
449.064
187.11
187.11
187.11
187.11
299.376
299.376
3,742
565,024
565,024
830,998
830,998
830,998
830,998
365,543
365,543
365,543
365,543
565,024
574,474
7,055,710
1,527,904
1,534,984
1,815,118
1,829,278
1,848,158
1,874,118
1,418,103
1,405,123
1,390,963
1,411,023
1,643,544
1,700,194
19,398,510
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
2,600
2,600
123,084
123,413
123,020
122,992
123,069
122,080
122,098
122,074
121,586
122,859
123,059
121,944
1,471,278
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
134,258
131,987
131,594
131,566
131,643
130,654
130,672
130,648
130,160
131,433
131,633
130,518
1,576,761
1,662,162
1,666,971
1,946,712
1,960,844
1,979,801
2,004,772
1,548,775
1,535,771
1,521,123
1,542,456
1,775,177
1,830,712
20,975,271
498,648.61
500,091.31
584,013.60
588,253.20
593,940.30
601,431.60
464,632.50
460,731.30
456,336.90
462,736.80
532,553.11
549,213.61
6,292,581.36
1,163,513
1,166,880
1,362,698
1,372,591
1,385,861
1,403,340
1,084,143
1,075,040
1,064,786
1,079,719
1,242,624
1,281,498
14,682,690
Total expenses
and Tax (EBIT)
Net income (loss)
210

Income Statement

Year 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
13,683,280
525,549
525,549
788,323
788,323
788,323
788,323
328,468
328,468
328,468
328,468
525,549
525,549
6,569,363
33,075
33,075
33,075
33,075
33,075
33,075
33,075
33,075
33,075
33,075
33,075
42,525
406,350
7,580
7,580
11,369
11,369
11,369
11,369
4,738
4,738
4,738
4,738
7,580
7,580
94,748
371.952
371.952
557.928
557.928
557.928
557.928
232.47
232.47
232.47
232.47
371.952
371.952
4,649
566,576
566,576
833,326
833,326
833,326
833,326
366,513
366,513
366,513
366,513
566,576
576,026
7,075,110
Gross Profit
581,564
546,164
288,854
352,574
365,554
328,974
737,967
724,987
704,927
752,127
591,004
633,474
6,608,170
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Less : Expenses
Marketing Expense
Administration
Expense
2,600
2,600
122,990
122,910
124,158
122,155
124,141
123,006
123,058
122,004
123,050
122,902
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
Total expenses
134,164
131,484
132,732
130,729
132,715
131,580
131,632
130,578
131,624
131,476

and Tax (EBIT)
447,400
414,680
156,122
221,845
232,839
197,394
606,335
594,409
573,303
134,219.98
124,403.98
46,836.74
66,553.64
69,851.84
59,218.34
181,900.37
178,322.57
313,180
290,276
109,286
155,292
162,988
138,176
424,434
416,086
122,040
123,012
1,475,424
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
30,220
130,614
131,586
1,580,907
620,651
460,390
501,888
5,027,263
171,990.77
186,195.17
138,116.98
150,566.38
1,508,178.90
401,312
434,455
322,273
351,322
3,519,084

Net income (loss)
211

Income Statement

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
14,008,960
525,549
525,549
788,323
788,323
788,323
788,323
328,468
328,468
328,468
328,468
525,549
525,549
6,569,363
37,800
37,800
37,800
37,800
37,800
37,800
37,800
37,800
37,800
37,800
37,800
50,400
466,200
9,613
9,613
14,420
14,420
14,420
14,420
6,008
6,008
6,008
6,008
9,613
9,613
120,162
471.744
471.744
707.616
707.616
707.616
707.616
294.84
294.84
294.84
294.84
471.744
471.744
5,897
573,434
573,434
841,250
841,250
841,250
841,250
372,571
372,571
372,571
372,571
573,434
586,034
7,161,622
Gross Profit
644,326
625,446
316,330
387,130
389,490
309,250
753,149
735,449
726,009
716,569
588,866
655,326
6,847,338
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Less : Expenses
Marketing Expense
2,600
2,600
122,599
123,052
122,142
122,382
121,892
123,011
121,579
121,962
122,024
122,043
121,924
122,022
1,466,630
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
Total expenses
133,773
131,626
130,716
130,956
130,466
131,585
130,153
130,536
130,598
130,617
130,498
130,596
1,572,113

and Tax (EBIT)
510,553
493,820
185,614
256,174
259,024
177,665
622,996
604,913
595,411
585,952
458,368
524,730
5,275,225
153,166.01
148,146.11
55,684.06
76,852.06
77,707.06
53,299.36
186,898.71
181,473.81
178,623.21
175,785.51
137,510.51
157,419.11
1,582,567.62
357,387
345,674
129,929
179,321
181,316
124,365
436,097
423,439
416,787
410,166
320,858
367,311
3,692,658

Net income (loss)
212

Income Statement

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
6,071,100
550,575
550,575
825,862
825,862
825,862
825,862
344,110
344,110
344,110
344,110
550,575
550,575
6,882,190
29,700
29,700
29,700
29,700
29,700
29,700
29,700
29,700
29,700
29,700
29,700
29,700
356,400
2,324
2,324
3,486
3,486
3,486
3,486
1,453
1,453
1,453
1,453
2,324
2,324
29,053
114.4
114.4
171.6
171.6
171.6
171.6
71.5
71.5
71.5
71.5
114.4
114.4
1,430
582,714
582,714
859,220
859,220
859,220
859,220
375,334
375,334
375,334
375,334
582,714
582,714
7,269,073
(582,714)
(582,714)
(278,660)
(270,400)
(266,860)
(257,420)
226,466
212,306
211,126
227,646
58,026
105,226
(1,197,973)

Direct Materials
Direct Labor
Overhead:
Electricity expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
23,100
23,100
123,121
123,452
123,329
123,155
122,614
123,020
121,987
122,488
122,518
123,110
122,126
122,091
1,473,012
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
32,626
154,998
132,229
132,106
131,932
131,391
131,797
130,764
131,265
131,295
131,887
130,903
130,868
1,601,433
(737,712)
(714,943)
(410,766)
(402,332)
(398,251)
(389,217)
95,702
81,041
79,831
95,759
(72,877)
(25,642)
(2,799,406)
(221,313.60)
(214,482.90)
(123,229.77)
(120,699.57)
(119,475.27)
(116,765.07)
28,710.51
24,312.21
23,949.21
28,727.61
(21,863.10)
(7,692.60)
(839,821.74)
(516,398)
(500,460)
(287,536)
(281,632)
(278,776)
(272,452)
66,991
56,728
55,881
67,031
(51,014)
(17,949)
(1,959,584)
Production Cost
Operation Cost
Total expenses
Earning Before Interest and
Tax (EBIT)
Net income (loss)
213

Income Statement

Year 2
Period Starting:
Jan
Feb
Mar
Apr
731,600
778,800
856,680
860,220
550,575
550,575
825,862
29,700
29,700
4,454
May
Jun
Jul
869,660
880,280
890,900
825,862
825,862
825,862
29,700
29,700
29,700
4,454
6,681
6,681
218.592
218.592
327.888
584,948
584,948
146,652
193,852
Aug
Sep
Oct
Nov
Dec
Total
909,780
902,700
903,880
921,580
945,180
10,451,260
344,110
344,110
344,110
344,110
550,575
550,575
6,882,190
29,700
29,700
29,700
29,700
29,700
29,700
36,300
363,000
6,681
6,681
2,784
2,784
2,784
2,784
4,454
4,454
55,678
327.888
327.888
327.888
136.62
136.62
136.62
136.62
218.592
218.592
2,732
862,572
862,572
862,572
862,572
376,730
376,730
376,730
376,730
584,948
591,548
7,303,600
-5,892
-2,352
7,088
17,708
514,170
533,050
525,970
527,150
336,632
353,632
3,147,660
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
Administration
Expense
22,100
22,100
122,950
121,904
122,991
121,957
121,964
122,989
122,498
122,588
122,494
122,455
121,944
123,489
1,470,223
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695.30
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
31,939
153,770
130,624
131,711
130,677
130,684
131,709
131,218
131,308
131,214
131,175
130,664
132,209
1,596,957
(7,118)
63,228
(137,603)
(133,029)
(123,596)
(114,001)
382,952
401,742
394,756
395,975
205,968
221,423
1,550,703
(2,135.34)
18,968.46
(41,280.81)
(39,908.61)
(37,078.71)
(34,200.21)
114,885.47
120,522.47
118,426.67
118,792.37
61,790.46
66,426.96
465,211.02
(4,982)
44,260
(96,322)
(93,120)
(86,517)
(79,800)
268,066
281,219
276,329
277,182
144,178
154,996
1,085,492
Production Cost
Operation Cost
Total expenses
and Tax (EBIT)
Net income (loss)
214

Income Statement

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
12,342,800
550,575
550,575
825,862
825,862
825,862
825,862
344,110
344,110
344,110
344,110
550,575
550,575
6,882,190
34,650
34,650
34,650
34,650
34,650
34,650
34,650
34,650
34,650
34,650
34,650
44,550
425,700
6,391
6,391
9,587
9,587
9,587
9,587
3,994
3,994
3,994
3,994
6,391
6,391
79,886
313.632
313.632
470.448
470.448
470.448
470.448
196.02
196.02
196.02
196.02
313.632
313.632
3,920
591,930
591,930
870,569
870,569
870,569
870,569
382,950
382,950
382,950
382,950
591,930
601,830
7,391,696
1,554,810
1,561,890
1,854,689
1,868,849
1,887,729
1,913,689
1,435,510
1,422,530
1,408,370
1,428,430
1,670,450
1,727,550
19,734,496
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
2,600
2,600
123,084
123,413
123,020
122,992
123,069
122,080
122,098
122,074
121,586
122,859
123,059
121,944
1,471,278
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
134,258
131,987
131,594
131,566
131,643
130,654
130,672
130,648
130,160
131,433
131,633
130,518
1,576,761
1,689,068
1,693,877
1,986,283
2,000,415
2,019,372
2,044,343
1,566,182
1,553,178
1,538,530
1,559,863
1,802,083
1,858,068
21,311,257
506,720.38
508,163.08
595,885.00
600,124.60
605,811.70
613,303.00
469,854.55
465,953.35
461,558.95
467,958.85
540,624.88
557,420.38
6,393,377.22
1,182,348
1,185,714
1,390,398
1,400,291
1,413,561
1,431,040
1,096,327
1,087,224
1,076,971
1,091,904
1,261,458
1,300,648
14,917,880
Total expenses
Tax (EBIT)
Net income (loss)
215

Income Statement

Year 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
13,683,280
550,575
550,575
825,862
825,862
825,862
825,862
344,110
344,110
344,110
344,110
550,575
550,575
6,882,190
34,650
34,650
34,650
34,650
34,650
34,650
34,650
34,650
34,650
34,650
34,650
44,550
425,700
7,941
7,941
11,911
11,911
11,911
11,911
4,963
4,963
4,963
4,963
7,941
7,941
99,260
389.664
389.664
584.496
584.496
584.496
584.496
243.54
243.54
243.54
243.54
389.664
389.664
4,871
593,556
593,556
873,008
873,008
873,008
873,008
383,966
383,966
383,966
383,966
593,556
603,456
7,412,020
Gross Profit
554,584
519,184
249,172
312,892
325,872
289,292
720,514
707,534
687,474
734,674
564,024
606,044
6,271,260
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Water authority
expense
Less : Expenses
Marketing Expense
2,600
2,600
122,990
122,910
124,158
122,155
124,141
123,006
123,058
122,004
123,050
122,902
122,040
123,012
1,475,424
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
Total expenses
134,164
131,484
132,732
130,729
132,715
131,580
131,632
130,578
131,624
131,476
130,614
131,586
1,580,907

and Tax (EBIT)
420,420
387,700
116,440
182,163
193,157
157,712
588,882
576,956
555,850
603,198
433,410
474,458
4,690,353
126,126.04
116,310.04
34,932.09
54,648.99
57,947.19
47,313.69
176,664.47
173,086.67
166,754.87
180,959.27
130,023.04
142,337.44
1,407,105.90
294,294
271,390
81,508
127,514
135,210
110,399
412,217
403,869
389,095
422,238
303,387
332,121
3,283,247

Net income (loss)
216

Income Statement

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
14,008,960
550,575
550,575
825,862
825,862
825,862
825,862
344,110
344,110
344,110
344,110
550,575
550,575
6,882,190
39,600
39,600
39,600
39,600
39,600
39,600
39,600
39,600
39,600
39,600
39,600
52,800
488,400
10,071
10,071
15,106
15,106
15,106
15,106
6,294
6,294
6,294
6,294
10,071
10,071
125,884
494.208
494.208
741.312
741.312
741.312
741.312
308.88
308.88
308.88
308.88
494.208
494.208
6,178
600,740
600,740
881,310
881,310
881,310
881,310
390,313
390,313
390,313
390,313
600,740
613,940
7,502,651
Gross Profit
617,020
598,140
276,270
347,070
349,430
269,190
735,407
717,707
708,267
698,827
561,560
627,420
6,506,309
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water
authority expense
Less : Expenses
Marketing Expense
Administration
Expense
Depreciation
Expense:
Production
Cost
Operation Cost
Total expenses
Earnings Before
Interest and Tax
(EBIT)
Less: Income Taxes
(30%)
Net income (loss)
2,600
2,600
122,599
123,052
122,142
122,382
121,892
123,011
121,579
121,962
122,024
122,043
121,924
122,022
1,466,630
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
133,773
131,626
130,716
130,956
130,466
131,585
130,153
130,536
130,598
130,617
130,498
130,596
1,572,113
483,247
466,514
145,554
216,114
218,964
137,605
605,254
587,171
577,669
568,210
431,062
496,824
4,934,196
144,974.10
139,954.20
43,666.20
64,834.20
65,689.20
41,281.50
181,576.27
176,151.37
173,300.77
170,463.07
129,318.60
149,047.20
1,480,258.74
338,273
326,560
101,888
151,280
153,275
96,323
423,678
411,020
404,368
397,747
301,743
347,777
3,453,937
217

Income Statement

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
6,071,100
575,601
575,601
863,402
863,402
863,402
863,402
359,751
359,751
359,751
359,751
575,601
575,601
7,195,016
31,050
31,050
31,050
31,050
31,050
31,050
31,050
31,050
31,050
31,050
31,050
31,050
372,600
2,430
2,430
3,644
3,644
3,644
3,644
1,519
1,519
1,519
1,519
2,430
2,430
30,374
119.6
119.6
179.4
179.4
179.4
179.4
74.75
74.75
74.75
74.75
119.6
119.6
1,495
609,201
609,201
898,275
898,275
898,275
898,275
392,395
392,395
392,395
392,395
609,201
609,201
7,599,485
(609,201)
(609,201)
(317,715)
(309,455)
(305,915)
(296,475)
209,405
195,245
194,065
210,585
31,539
78,739
(1,528,385)

Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
23,100
23,100
123,121
123,452
123,329
123,155
122,614
123,020
121,987
122,488
122,518
123,110
122,126
122,091
1,473,012
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
2718.83
32,626
154,998
132,229
132,106
131,932
131,391
131,797
130,764
131,265
131,295
131,887
130,903
130,868
1,601,433
(764,199)
(741,430)
(449,821)
(441,387)
(437,306)
(428,272)
78,641
63,980
62,770
78,698
(99,364)
(52,129)
(3,129,818)
(229,259.70)
(222,429.00)
(134,946.41)
(132,416.21)
(131,191.91)
(128,481.71)
23,592.32
19,194.02
18,831.02
23,609.42
(29,809.20)
(15,638.70)
(938,945.46)
(534,939)
(519,001)
(314,875)
(308,971)
(306,114)
(299,791)
55,049
44,786
43,939
55,089
(69,555)
(36,490)
(2,190,873)
Production Cost
Operation Cost
Total expenses
and Tax (EBIT)
Net income (loss)
218

Income Statement

Year 2
Period Starting:
Jan
Feb
Mar
Apr
731,600
778,800
856,680
860,220
575,601
575,601
863,402
31,050
31,050
4,656
May
Jun
Jul
869,660
880,280
890,900
863,402
863,402
863,402
31,050
31,050
31,050
4,656
6,985
6,985
228.528
228.528
342.792
611,536
611,536
120,064
167,264
Aug
Sep
Oct
Nov
Dec
Total
909,780
902,700
903,880
921,580
945,180
10,451,260
359,751
359,751
359,751
359,751
575,601
575,601
7,195,016
31,050
31,050
31,050
31,050
31,050
31,050
37,950
379,500
6,985
6,985
2,911
2,911
2,911
2,911
4,656
4,656
58,208
342.792
342.792
342.792
142.83
142.83
142.83
142.83
228.528
228.528
2,857
901,779
901,779
901,779
901,779
393,855
393,855
393,855
393,855
611,536
618,436
7,635,581
(45,099)
(41,559)
(32,119)
(21,499)
497,045
515,925
508,845
510,025
310,044
326,744
2,815,679
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
Administration
Expense
22,100
22,100
122,950
121,904
122,991
121,957
121,964
122,989
122,498
122,588
122,494
122,455
121,944
123,489
1,470,223
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
6,058
72,695.30
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
2,661.58
31,939
Total expenses
153,770
130,624
131,711
130,677
130,684
131,709
131,218
131,308
131,214
131,175
130,664
132,209
1,596,957

and Tax (EBIT)
(33,706)
36,640
(176,810)
(172,236)
(162,803)
(153,208)
365,827
384,617
377,631
378,850
179,380
194,535
1,218,722
(10,111.90)
10,991.90
(53,043.15)
(51,670.95)
(48,841.05)
(45,962.55)
109,748.24
115,385.24
113,289.44
113,655.14
53,813.90
58,360.40
365,616.48
(23,594)
25,648
(123,767)
(120,566)
(113,962)
(107,246)
256,079
269,232
264,342
265,195
125,566
136,174
853,105
Production Cost
Operation Cost

Net income (loss)
219

Income Statement

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
12,342,800
575,601
575,601
863,402
863,402
863,402
863,402
359,751
359,751
359,751
359,751
575,601
575,601
7,195,016
36,225
36,225
36,225
36,225
36,225
36,225
36,225
36,225
36,225
36,225
36,225
46,575
445,050
6,682
6,682
10,022
10,022
10,022
10,022
4,176
4,176
4,176
4,176
6,682
6,682
83,518
327.888
327.888
491.832
491.832
491.832
491.832
204.93
204.93
204.93
204.93
327.888
327.888
4,099
618,836
618,836
910,141
910,141
910,141
910,141
400,357
400,357
400,357
400,357
618,836
629,186
7,727,683
1,581,716
1,588,796
1,894,261
1,908,421
1,927,301
1,953,261
1,452,917
1,439,937
1,425,777
1,445,837
1,697,356
1,754,906
20,070,483
Revenue
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Water authority
expense
Gross Profit
Less : Expenses
Marketing Expense
2,600
2,600
123,084
123,413
123,020
122,992
123,069
122,080
122,098
122,074
121,586
122,859
123,059
121,944
1,471,278
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
134,258
131,987
131,594
131,566
131,643
130,654
130,672
130,648
130,160
131,433
131,633
130,518
1,576,761
1,715,974
1,720,783
2,025,855
2,039,987
2,058,944
2,083,915
1,583,589
1,570,585
1,555,937
1,577,270
1,828,989
1,885,424
21,647,244
514,792.15
516,234.85
607,756.40
611,996.00
617,683.10
625,174.40
475,076.59
471,175.39
466,780.99
473,180.89
548,696.65
565,627.15
6,494,173.08
1,201,182
1,204,548
1,418,098
1,427,991
1,441,261
1,458,740
1,108,512
1,099,409
1,089,156
1,104,089
1,280,292
1,319,797
15,153,071
Total expenses
Tax (EBIT)
Net income (loss)
220

Income Statement

Year 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
13,683,280
575,601
575,601
863,402
863,402
863,402
863,402
359,751
359,751
359,751
359,751
575,601
575,601
7,195,016
36,225
36,225
36,225
36,225
36,225
36,225
36,225
36,225
36,225
36,225
36,225
46,575
445,050
8,302
8,302
12,452
12,452
12,452
12,452
5,189
5,189
5,189
5,189
8,302
8,302
103,771
407.376
407.376
611.064
611.064
611.064
611.064
254.61
254.61
254.61
254.61
407.376
407.376
5,092
620,536
620,536
912,690
912,690
912,690
912,690
401,419
401,419
401,419
401,419
620,536
630,886
7,748,930
Gross Profit
527,604
492,204
209,490
273,210
286,190
249,610
703,061
690,081
670,021
717,221
537,044
578,614
5,934,350
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water authority
expense
Less : Expenses
Marketing Expense
Administration
Expense
2,600
2,600
122,990
122,910
124,158
122,155
124,141
123,006
123,058
122,004
123,050
122,902
Production Cost
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
Operation Cost
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
Total expenses
134,164
131,484
132,732
130,729
132,715
131,580
131,632
130,578
131,624
131,476

and Tax (EBIT)
393,440
360,720
76,758
142,481
153,475
118,030
571,429
559,503
538,397
118,032.10
108,216.10
23,027.44
42,744.34
46,042.54
35,409.04
171,428.56
167,850.76
275,408
252,504
53,731
99,737
107,433
82,621
400,000
391,652
122,040
123,012
1,475,424
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
30,220
130,614
131,586
1,580,907
585,745
406,430
447,028
4,353,443
161,518.96
175,723.36
121,929.10
134,108.50
1,306,032.90
376,878
410,021
284,501
312,920
3,047,410

Net income (loss)
221

Income Statement

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
14,008,960
575,601
575,601
863,402
863,402
863,402
863,402
359,751
359,751
359,751
359,751
575,601
575,601
7,195,016
41,400
41,400
41,400
41,400
41,400
41,400
41,400
41,400
41,400
41,400
41,400
55,200
510,600
10,528
10,528
15,793
15,793
15,793
15,793
6,580
6,580
6,580
6,580
10,528
10,528
131,606
516.672
516.672
775.008
775.008
775.008
775.008
322.92
322.92
322.92
322.92
516.672
516.672
6,458
628,046
628,046
921,370
921,370
921,370
921,370
408,054
408,054
408,054
408,054
628,046
641,846
7,843,681
Gross Profit
589,714
570,834
236,210
307,010
309,370
229,130
717,666
699,966
690,526
681,086
534,254
599,514
6,165,279
Sale
Direct Materials
Direct Labor
Overhead:
Electricity
expense
Water
authority expense
Less : Expenses
Marketing Expense
Administration
Expense
Depreciation
Expense:
Production
Cost
Operation Cost
Total expenses
Earnings Before
Interest and Tax
(EBIT)
Less: Income Taxes
(30%)
Net income (loss)
2,600
2,600
122,599
123,052
122,142
122,382
121,892
123,011
121,579
121,962
122,024
122,043
121,924
122,022
1,466,630
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
6,055.28
72,663.30
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
2,518.33
30,220
133,773
131,626
130,716
130,956
130,466
131,585
130,153
130,536
130,598
130,617
130,498
130,596
1,572,113
455,941
439,208
105,494
176,054
178,904
97,545
587,513
569,430
559,928
550,469
403,756
468,918
4,593,166
136,782.19
131,762.29
31,648.33
52,816.33
53,671.33
29,263.63
176,253.82
170,828.92
167,978.32
165,140.62
121,126.69
140,675.29
1,377,949.86
319,158
307,445
73,846
123,238
125,233
68,282
411,259
398,601
391,949
385,328
282,629
328,242
3,215,216
222

Income Statement
Expenses increased 5%

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
6,071,100
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
2,113
2,113
3,169
3,169
3,169
3,169
1,321
1,321
1,321
1,321
2,113
2,113
26,410
104
104
156
156
156
156
65
65
65
65
104
104
1,296
529,740
529,740
781,109
781,109
781,109
781,109
341,213
341,213
341,213
341,213
529,740
529,740
6,608,237
(529,740)
(529,740)
(200,549)
(192,289)
(188,749)
(179,309)
260,587
246,427
245,247
261,767
111,000
576,940

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
(118,408)
Less :Expenses
Marketing Expense
24,255
129,277
24,255
185,178
129,495
129,313
128,745
129,171
128,086
128,612
128,644
129,266
128,232
128,196
1,602,215
Production Cost
Operation Cost
Total expenses
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
76,331
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
34,257
162,748
194,394
138,711
138,528
137,960
138,387
137,302
137,828
137,860
138,481
137,448
137,411
1,737,058
(692,488)
(724,134)
(339,260)
(330,817)
(326,709)
(317,696)
123,285
108,599
107,387
123,286
(26,448)
439,529
(1,855,466)
(207,746.32)
(217,240.22)
(101,778.04)
(99,245.23)
(98,012.81)
(95,308.70)
36,985.49
32,579.68
32,216.23
36,985.75
(7,934.39)
131,858.63
(556,639.80)
(484,741)
(506,894)
(237,482)
(231,572)
(228,697)
(222,387)
86,299
76,019
75,171
86,300
(18,514)
307,670
(1,298,826)
(EBIT)
Net income (loss)
223

Income Statement

Year 2
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
731,600
778,800
856,680
860,220
869,660
880,280
890,900
909,780
902,700
903,880
921,580
945,180
10,451,260
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
4,049
4,049
6,074
6,074
6,074
6,074
2,531
2,531
2,531
2,531
4,049
4,049
50,618
198.72
198.72
298.08
298.08
298.08
298.08
124.2
124.2
124.2
124.2
198.72
198.72
2,484
531,771
531,771
784,156
784,156
784,156
784,156
342,482
342,482
342,482
342,482
531,771
531,771
6,633,633
199,829
199,829
72,524
76,064
85,504
96,124
548,418
567,298
560,218
561,398
389,809
413,409
3,817,627
127,999
129,141
128,055
128,062
129,138
128,623
128,717
128,619
128,578
128,041
129,663
1,543,734

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
Less :Expenses
Marketing Expense
23,205
129,098
23,205
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
6,361
76,331
Operation Cost
2,794.66
2,794.66
2,794.66
2,794.66
2,794.66
2,794.66
2,794.66
2,794.66
2,794.66
2,794.66
2,794.66
2,794.66
33,536
Total expenses
161,458
137,155
138,296
137,210
137,218
138,294
137,778
137,873
137,774
137,733
137,197
138,819
1,676,806
38,371
62,674
(65,772)
(61,146)
(51,714)
(42,170)
410,640
429,425
422,444
423,665
252,612
274,590
2,140,821
11,511.28
18,802.27
(19,731.63)
(18,343.92)
(15,514.13)
(12,651.00)
123,191.86
128,827.51
126,733.12
127,099.41
75,783.67
82,377.00
642,246.34
26,860
43,872
(46,040)
(42,802)
(36,200)
(29,519)
287,448
300,598
295,711
296,565
176,829
192,213
1,498,575
Production Cost
Earnings Before Interest and Tax (EBIT)

Net income (loss)
224

Income Statement

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
12,342,800
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
5,810
5,810
8,715
8,715
8,715
8,715
3,631
3,631
3,631
3,631
5,810
5,810
72,626
285.12
285.12
427.68
427.68
427.68
427.68
178.2
178.2
178.2
178.2
285.12
285.12
3,564
538,118
538,118
791,427
791,427
791,427
791,427
35,309
348,136
348,136
348,136
538,118
547,118
6,719,721
431,842
192,693
206,853
225,733
251,693
1,017,251
691,444
677,284
697,344
540,402
578,602
5,623,079

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
424,762
Less :Expenses
Marketing Expense
2,730
2,730
129,238
129,584
129,171
129,142
129,222
128,184
128,203
128,178
127,665
129,002
129,212
128,041
1,544,842
Production Cost
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
76,296.53
Operation Cost
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
31,731
Total expenses
140,970
138,586
138,173
138,144
138,225
137,186
137,205
137,180
136,668
138,004
138,214
137,043
1,655,599
283,792
293,256
54,520
68,709
87,508
114,507
880,046
554,264
540,616
559,340
402,188
441,559
3,967,480
85,137.45
87,976.82
16,355.91
20,612.73
26,252.48
34,352.01
264,013.74
166,279.20
162,184.92
167,801.93
120,656.33
132,467.55
1,190,243.88
198,654
205,279
38,164
48,096
61,256
80,155
616,032
387,985
378,431
391,538
281,531
309,091
2,777,236

Net income (loss)
225

Income Statement

Ye 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
13,683,280
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
7,219
7,219
10,828
10,828
10,828
10,828
4,512
4,512
4,512
4,512
7,219
7,219
90,233
354.24
354.24
531.36
531.36
531.36
531.36
221.4
221.4
221.4
221.4
354.24
354.24
4,428
539,596
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
539,596
6,738,192
Gross Profit
608,544
573,144
328,537
392,257
405,237
368,657
755,420
742,440
722,380
769,580
617,984
669,904
6,945,088
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Less :Expenses
Marketing Expense
2,730
2,730
129,140
129,056
130,366
128,263
130,348
129,156
129,211
128,104
129,203
129,047
128,142
129,163
1,549,197
Production Cost
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
76,296.53
Operation Cost
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
31,731
Total expenses
140,872
138,058
139,368
137,265
139,350
138,159
138,213
137,106
138,205
138,049
137,144
138,165
1,659,955
467,672
435,086
189,169
254,992
265,887
230,498
617,207
605,334
584,175
631,531
480,840
531,739
5,285,133
140,301.66
130,525.86
56,750.64
76,497.59
79,766.00
69,149.52
185,162.04
181,600.05
175,252.56
189,459.18
144,251.91
159,521.73
1,585,539.96
327,371
304,560
132,418
178,494
186,121
161,349
432,045
423,733
408,923
442,071
336,588
372,217
3,699,593

Net income (loss)
226

Income Statement

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
14,008,960
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
9,155
9,155
13,733
13,733
13,733
13,733
5,722
5,722
5,722
5,722
9,155
9,155
114,442
449.28
449.28
673.92
673.92
673.92
673.92
280.8
280.8
280.8
280.8
449.28
449.28
5,616
546,127
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,820,589
Gross Profit
671,633
652,753
356,389
427,189
429,549
349,309
770,890
753,190
7,437,750
734,310
616,173
683,233
7,188,371
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Less :Expenses
Marketing Expense
2,730
2,730
128,729
129,205
128,249
128,501
127,987
129,162
127,658
128,060
128,125
128,145
128,020
128,123
1,539,964
Production Cost
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
6,358.04
76,296.53
Operation Cost
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
2,644.25
31,731
Total expenses
140,461
138,207
137,251
137,503
136,989
138,164
136,660
137,062
137,127
137,147
137,022
137,125
1,650,721
531,172
514,546
219,138
289,686
292,560
211,145
634,230
616,128
7,300,623
597,163
479,151
546,108
5,537,650
159,351.53
154,363.83
65,741.28
86,905.68
87,768.03
63,343.55
190,268.93
184,838.28
2,190,186.75
179,148.77
143,745.15
163,832.28
1,661,294.97
371,820
360,182
153,396
202,780
204,792
147,802
443,961
431,289
5,110,436
418,014
335,405
382,275
3,876,355
(EBIT)
Net income (loss)
227

Income Statement

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
6,071,100
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
2,113
2,113
3,169
3,169
3,169
3,169
1,321
1,321
1,321
1,321
2,113
2,113
26,410
104
104
156
156
156
156
65
65
65
65
104
104
1,296
529,740
529,740
781,109
781,109
781,109
781,109
341,213
341,213
341,213
341,213
529,740
529,740
6,608,237
(529,740)
(529,740)
(200,549)
(192,289)
(188,749)
(179,309)
260,587
246,427
245,247
261,767
111,000
576,940

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
(118,408)
Less :Expenses
Marketing Expense
25,410
135,433
25,410
246,905
135,662
135,471
134,875
135,322
134,186
134,737
134,770
135,421
134,339
134,300
1,731,420
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
79,966
Operation Cost
2990.713
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
2854.7715
35,889
Total expenses
170,498
256,423
145,180
144,989
144,394
144,841
143,704
144,255
144,288
144,940
143,857
143,819
1,872,684
(700,238)
(786,163)
(345,729)
(337,278)
(333,143)
(324,150)
116,883
102,172
100,959
116,827
(32,857)
433,121
(1,991,092)
(210,071.28)
(235,849.01)
(103,718.84)
(101,183.42)
(99,942.89)
(97,244.87)
35,064.82
30,651.49
30,287.59
35,048.23
(9,857.15)
129,936.40
(597,327.56)
(490,166)
(550,314)
(242,011)
(236,095)
(233,200)
(226,905)
81,818
71,520
70,671
81,779
(23,000)
303,185
(1,393,764)
Production Cost

(EBIT)
Net income (loss)
228

Income Statement

Year 2
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
731,600
778,800
856,680
860,220
869,660
880,280
890,900
909,780
902,700
903,880
921,580
945,180
10,451,260
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
4,049
4,049
6,074
6,074
6,074
6,074
2,531
2,531
2,531
2,531
4,049
4,049
50,618
198.72
198.72
298.08
298.08
298.08
298.08
124.2
124.2
124.2
124.2
198.72
198.72
2,484
531,771
531,771
784,156
784,156
784,156
784,156
342,482
342,482
342,482
342,482
531,771
531,771
6,633,633
199,829
199,829
72,524
76,064
85,504
96,124
548,418
567,298
560,218
561,398
389,809
413,409
3,817,627
134,094
135,290
134,153
134,160
135,288
134,748
134,847
134,743
134,701
134,138
135,838
1,617,245

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
Less :Expenses
Marketing Expense
24,310
135,245
24,310
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
79,966
Operation Cost
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
35,133
Total expenses
169,147
143,686
144,882
143,744
143,752
144,879
144,339
144,438
144,335
144,292
143,730
145,429
1,756,654
30,682
56,143
(72,358)
(67,680)
(58,248)
(48,755)
404,079
422,860
415,883
417,106
246,079
267,980
2,060,973
9,204.74
16,842.92
(21,707.29)
(20,304.07)
(17,474.38)
(14,626.63)
121,223.60
126,857.90
124,764.92
125,131.79
73,823.72
80,393.87
618,291.97
21,478
39,300
(50,650)
(47,376)
(40,774)
(34,129)
282,855
296,002
291,118
291,974
172,255
187,586
1,442,681
Production Cost

(EBIT)
Net income (loss)
229

Income Statement

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
12,342,800
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
5,810
5,810
8,715
8,715
8,715
8,715
3,631
3,631
3,631
3,631
5,810
5,810
72,626
285.12
285.12
427.68
427.68
427.68
427.68
178.2
178.2
178.2
178.2
285.12
285.12
3,564
538,118
538,118
791,427
791,427
791,427
791,427
35,309
348,136
348,136
348,136
538,118
547,118
6,719,721
431,842
192,693
206,853
225,733
251,693
1,017,251
691,444
677,284
697,344
540,402
578,602
5,623,079

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
424,762
Less :Expenses
Marketing Expense
2,860
2,860
135,392
135,754
135,322
135,291
135,376
134,288
134,308
134,281
133,745
135,145
135,365
134,138
1,618,406
Production Cost
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
79,929.70
Operation Cost
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
33,242
Total expenses
147,683
145,185
144,753
144,722
144,807
143,719
143,739
143,712
143,176
144,576
144,796
143,569
1,734,437
277,079
286,657
47,940
62,131
80,926
107,974
873,512
547,732
534,108
552,768
395,606
435,033
3,888,642
83,123.59
85,997.02
14,382.01
18,639.25
24,277.84
32,392.21
262,053.67
164,319.49
160,232.53
165,830.44
118,681.84
130,509.79
1,166,592.46
193,955
200,660
33,558
43,492
56,648
75,582
611,459
383,412
373,876
386,938
276,924
304,523
2,722,049

Net income (loss)
230

Income Statement

Ye 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
13,683,280
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
7,219
7,219
10,828
10,828
10,828
10,828
4,512
4,512
4,512
4,512
7,219
7,219
90,233
354.24
354.24
531.36
531.36
531.36
531.36
221.4
221.4
221.4
221.4
354.24
354.24
4,428
539,596
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
539,596
6,738,192
Gross Profit
608,544
573,144
328,537
392,257
405,237
368,657
755,420
742,440
722,380
769,580
617,984
669,904
6,945,088
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Less :Expenses
Marketing Expense
2,860
2,860
135,289
135,201
136,574
134,371
136,555
135,307
135,364
134,204
135,355
135,192
134,244
135,313
1,622,969
Production Cost
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
79,929.70
Operation Cost
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
33,242
Total expenses
147,580
144,632
146,005
143,801
145,986
144,738
144,795
143,635
144,786
144,623
143,675
144,744
1,739,000
460,964
428,512
182,532
248,456
259,251
223,919
610,625
598,805
577,594
624,957
474,309
525,160
5,206,088
138,289.21
128,553.61
54,759.67
74,536.66
77,775.28
67,175.83
183,187.57
179,641.39
173,278.21
187,487.05
142,292.71
157,547.95
1,561,826.32
322,675
299,958
127,773
173,919
181,476
156,744
427,438
419,163
404,316
437,470
332,016
367,612
3,644,261

Net income (loss)
231

Income Statement

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
14,008,960
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
9,155
9,155
13,733
13,733
13,733
13,733
5,722
5,722
5,722
5,722
9,155
9,155
114,442
449.28
449.28
673.92
673.92
673.92
673.92
280.8
280.8
280.8
280.8
449.28
449.28
5,616
546,127
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,820,589
Gross Profit
671,633
652,753
356,389
427,189
429,549
349,309
770,890
753,190
7,437,750
734,310
616,173
683,233
7,188,371
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Less :Expenses
Marketing Expense
2,860
2,860
134,859
135,357
134,356
134,620
134,081
135,312
133,737
134,158
134,226
134,247
134,116
134,224
1,613,295
Production Cost
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
6,660.81
79,929.70
Operation Cost
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
2,770.16
33,242
Total expenses
147,150
144,788
143,787
144,051
143,512
144,743
143,168
143,589
143,657
143,678
143,547
143,655
1,729,327
524,483
507,965
212,602
283,138
286,037
204,566
627,722
609,601
7,294,093
590,632
472,626
539,578
5,459,044
157,344.94
152,389.45
63,780.55
84,941.35
85,811.05
61,369.78
188,316.64
182,880.25
2,188,227.79
177,189.52
141,787.69
161,873.35
1,637,713.24
367,138
355,575
148,821
198,196
200,226
143,196
439,405
426,721
5,105,865
413,442
330,838
377,704
3,821,331
(EBIT)
Net income (loss)
232

Income Statement

Year 1
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
580,560
588,820
592,360
601,800
601,800
587,640
586,460
602,980
640,740
687,940
6,071,100
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
2,113
2,113
3,169
3,169
3,169
3,169
1,321
1,321
1,321
1,321
2,113
2,113
26,410
104
104
156
156
156
156
65
65
65
65
104
104
1,296
529,740
529,740
781,109
781,109
781,109
781,109
341,213
341,213
341,213
341,213
529,740
529,740
6,608,237
(529,740)
(529,740)
(200,549)
(192,289)
(188,749)
(179,309)
260,587
246,427
245,247
261,767
111,000
576,940

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
(118,408)
Less :Expenses
Marketing Expense
26,565
141,589
26,565
308,631
141,828
141,628
141,006
141,473
140,285
140,861
140,896
141,577
140,445
140,405
1,860,624
Production Cost
Operation Cost
Total expenses
6,967
6,967
6,967
6,967
6,967
6,967
6,967
6,967
6,967
6,967
6,967
6,967
83,600
3126.6545
3126.6545
3126.6545
3126.6545
3126.6545
3126.6545
3126.6545
3126.6545
3126.6545
3126.6545
3126.6545
3126.6545
37,520
178,248
318,725
151,922
151,722
151,099
151,566
150,378
150,955
150,989
151,670
150,538
150,498
2,008,309
(707,988)
(848,465)
(352,471)
(344,011)
(339,848)
(330,875)
110,209
95,472
94,258
110,097
(39,538)
426,442
(2,126,717)
(212,396.25)
(254,539.37)
(105,741.21)
(103,203.18)
(101,954.54)
(99,262.61)
33,062.58
28,641.73
28,277.38
33,029.14
(11,861.48)
127,932.60
(638,015.19)
(495,591)
(593,925)
(246,729)
(240,807)
(237,894)
(231,613)
77,146
66,831
65,981
77,068
(27,677)
298,509
(1,488,702)
(EBIT)
Net income (loss)
233

Income Statement

Year 2
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
731,600
778,800
856,680
860,220
869,660
880,280
890,900
909,780
902,700
903,880
921,580
945,180
10,451,260
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
4,049
4,049
6,074
6,074
6,074
6,074
2,531
2,531
2,531
2,531
4,049
4,049
50,618
198.72
198.72
298.08
298.08
298.08
298.08
124.2
124.2
124.2
124.2
198.72
198.72
2,484
531,771
531,771
784,156
784,156
784,156
784,156
342,482
342,482
342,482
342,482
531,771
531,771
6,633,633
199,829
199,829
72,524
76,064
85,504
96,124
548,418
567,298
560,218
561,398
389,809
413,409
3,817,627
140,190
141,440
140,251
140,259
141,437
140,873
140,976
140,868
140,823
140,236
142,012
1,690,756

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
Less :Expenses
Marketing Expense
25,415
141,393
25,415
6,967
6,967
6,967
6,967
6,664
6,664
6,664
6,664
6,664
6,664
6,664
6,664
81,177
Operation Cost
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
2,927.74
35,133
Total expenses
176,702
150,084
151,334
150,145
149,850
151,029
150,464
150,568
150,460
150,415
149,827
151,604
1,832,482
23,127
49,745
-78,810
-74,081
-64,346
-54,905
397,954
416,730
409,758
410,983
239,982
261,805
1,985,145
6,938.12
14,923.49
-23,643.03
-22,224.30
-19,303.84
-16,471.47
119,386.13
125,019.08
122,927.51
123,294.96
71,994.56
78,541.53
595,543.65
16,189
34,821
-55,167
-51,857
-45,042
-38,433
278,568
291,711
286,831
287,688
167,987
183,264
1,389,602
Production Cost

(EBIT)
Net income (loss)
234

Income Statement

Year 3
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sale
962,880
969,960
984,120
998,280
1,017,160
1,043,120
1,052,560
1,039,580
1,025,420
1,045,480
1,078,520
1,125,720
12,342,800
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
5,810
5,810
8,715
8,715
8,715
8,715
3,631
3,631
3,631
3,631
5,810
5,810
72,626
285.12
285.12
427.68
427.68
427.68
427.68
178.2
178.2
178.2
178.2
285.12
285.12
3,564
538,118
538,118
791,427
791,427
791,427
791,427
35,309
348,136
348,136
348,136
538,118
547,118
6,719,721
431,842
192,693
206,853
225,733
251,693
1,017,251
691,444
677,284
697,344
540,402
578,602
5,623,079

Direct Materials
Direct Labor
Overhead:
Electricity expense
Gross Profit
424,762
Less :Expenses
Marketing Expense
2,990
2,990
141,547
141,925
141,473
141,441
141,529
140,392
140,413
140,385
139,824
141,288
141,518
140,236
1,691,970
Production Cost
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
83,562.86
Operation Cost
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
34,753
Total expenses
154,396
151,785
151,333
151,300
151,389
150,252
150,272
150,245
149,684
151,148
151,378
150,095
1,813,276
270,366
280,057
41,360
55,553
74,344
101,441
866,979
541,199
527,600
546,196
389,024
428,507
3,809,803
81,109.72
84,017.22
12,408.10
16,665.76
22,303.20
30,432.40
260,093.59
162,359.77
158,280.13
163,858.95
116,707.35
128,552.02
1,142,941.04
189,256
196,040
28,952
38,887
52,041
71,009
606,885
378,839
369,320
382,338
272,317
299,955
2,666,862

Net income (loss)
235

Income Statement

Ye 4
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,148,140
1,112,740
1,122,180
1,185,900
1,198,880
1,162,300
1,104,480
1,091,500
1,071,440
1,118,640
1,157,580
1,209,500
13,683,280
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
7,219
7,219
10,828
10,828
10,828
10,828
4,512
4,512
4,512
4,512
7,219
7,219
90,233
354.24
354.24
531.36
531.36
531.36
531.36
221.4
221.4
221.4
221.4
354.24
354.24
4,428
539,596
539,596
793,643
793,643
793,643
793,643
349,060
349,060
349,060
349,060
539,596
539,596
6,738,192
Gross Profit
608,544
573,144
328,537
392,257
405,237
368,657
755,420
742,440
722,380
769,580
617,984
669,904
6,945,088
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Less :Expenses
Marketing Expense
2,990
2,990
141,439
141,347
142,782
140,478
142,762
141,457
141,517
140,305
141,508
141,337
140,346
141,464
1,696,740
Production Cost
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
83,562.86
Operation Cost
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
34,753
Total expenses
154,288
151,206
152,641
150,338
152,622
151,317
151,376
150,164
151,367
151,197
150,206
151,323
1,818,046
454,256
421,938
175,896
241,919
252,615
217,340
604,044
592,276
571,013
618,383
467,778
518,581
5,127,042
136,276.75
126,581.35
52,768.69
72,575.73
75,784.56
65,202.13
181,213.09
177,682.72
171,303.85
185,514.91
140,333.50
155,574.16
1,538,112.68
317,979
295,356
123,127
169,343
176,831
152,138
422,831
414,593
399,709
432,868
327,445
363,006
3,588,930

Net income (loss)
236

Income Statement

Year 5
Period Starting:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
1,217,760
1,198,880
1,157,580
1,228,380
1,230,740
1,150,500
1,125,720
1,108,020
1,098,580
1,089,140
1,162,300
1,241,360
14,008,960
500,523
500,523
750,784
750,784
750,784
750,784
312,827
312,827
312,827
312,827
500,523
500,523
6,256,531
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
48,000
444,000
9,155
9,155
13,733
13,733
13,733
13,733
5,722
5,722
5,722
5,722
9,155
9,155
114,442
449.28
449.28
673.92
673.92
673.92
673.92
280.8
280.8
280.8
280.8
449.28
449.28
5,616
546,127
546,127
801,191
801,191
801,191
801,191
354,830
354,830
354,830
354,830
546,127
558,127
6,820,589
Gross Profit
671,633
652,753
356,389
427,189
429,549
349,309
770,890
753,190
7,437,750
734,310
616,173
683,233
7,188,371
Sale
Direct Materials
Direct Labor
Overhead:
Electricity expense
Less :Expenses
Marketing Expense
2,990
2,990
140,989
141,510
140,463
140,739
140,176
141,463
139,816
140,256
140,328
140,349
140,213
140,325
1,686,627
Production Cost
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
6,963.57
83,562.86
Operation Cost
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
2,896.08
34,753
Total expenses
153,839
151,369
150,323
150,599
150,035
151,322
149,676
150,116
150,187
150,209
150,072
150,185
1,807,933
517,794
501,384
206,066
276,590
279,514
197,987
621,214
603,074
7,287,563
584,101
466,101
533,048
5,380,438
155,338.35
150,415.06
61,819.81
82,977.01
83,854.06
59,396.01
186,364.35
180,922.21
2,186,268.82
175,230.27
139,830.22
159,914.41
1,614,131.51
362,456
350,968
144,246
193,613
195,659
138,591
434,850
422,152
5,101,294
408,871
326,271
373,134
3,766,307

Net income (loss)
237
Balance Sheet
Sale Decrease 5%
ASSET
2013
2014
2015
2016
2017
Current Asset
Cash
Supplier
Pre-Investment
Total Current Asset
4,414,910.78
4,547,532.68
4,572,975.58
4,601,684.58
4,630,393.58
56,356.50
56,356.50
56,356.50
56,356.50
56,356.50
108,350
4,579,617
4,603,889
4,629,332
4,658,041
4,686,750
Fixed Asset
Operation equipment
220,645
Less: Accumulate
Depreciation
Total Fixed Asset
32,626
TOTAL ASSET
220,645
188,019
63,878
220,645
156,767
90,660
220,645
129,985
120,880
220,645
99,765
151,100
69,545
188,019
156,767
129,985
99,765
69,545
4,767,636
4,760,656
4,759,317
4,757,806
4,756,295
4,767,636
4,760,656
4,759,317
4,757,806
4,756,295
4,767,636
4,760,656
4,759,317
4,757,806
4,756,295
4,767,636
4,760,656
4,759,317
4,757,806
4,756,295

Liability
Total liability
Equity
Owner equity
Total equity
TOTAL LIABILITY AND
EQUITY
238
Balance Sheet
Sale Decrease 5%
ASSET
2013
2014
2015
2016
2017
Current Asset
Cash
Total Current Asset
4,468,814.54
4,537,875.07
4,606,844.41
4,675,779.54
4,744,904.68
4,468,814.54
4,537,875.07
4,606,844.41
4,675,779.54
4,744,904.68
Fixed Asset
Operation equipment
368,680
72,695.30
Total Fixed Asset

TOTAL ASSET
368,680
295,984.70
145,390.60
368,680
223,289.40
217,989.90
368,680
150,690.10
290,653.20
368,680
78,026.80
363,316.50
5,363.50
295,984.70
223,289.40
150,690.10
78,026.80
5,363.50
4,764,799
4,761,164
4,757,535
4,753,806
4,750,268
4,764,799
4,761,164
4,757,535
4,753,806
4,750,268
4,764,799
4,761,164
4,757,535
4,753,806
4,750,268
4,764,799
4,761,164
4,757,535
4,753,806
4,750,268

Liability
Total liability
Equity
Owner equity
Total equity
TOTAL LIABILITY AND
EQUITY
239
Balance Sheet
Sale Decrease 10%
ASSET
2013
2014
2015
2016
2017
Current Asset
Cash
Supplier
Pre-Investment
Total Current Asset
4,182,547.05
4,308,188.85
4,332,292.65
4,359,490.65
4,386,688.65
56,356.50
56,356.50
56,356.50
56,356.50
56,356.50
108,350
4,347,254
4,364,545
4,388,649
4,415,847
4,443,045
Fixed Asset
Operation equipment
220,645
Less: Accumulate
Depreciation
Total Fixed Asset
32,626
TOTAL ASSET
220,645
188,019
63,878
220,645
156,767
90,660
220,645
129,985
120,880
220,645
99,765
151,100
69,545
188,019
156,767
129,985
99,765
69,545
4,535,273
4,521,312
4,518,634
4,515,612
4,512,590
4,535,273
4,521,312
4,518,634
4,515,612
4,512,590
4,535,273
4,521,312
4,518,634
4,515,612
4,512,590
4,535,273
4,521,312
4,518,634
4,515,612
4,512,590

Liability
Total liability
Equity
Owner equity
Total equity
TOTAL LIABILITY AND
EQUITY
240
Balance Sheet
Sale Decrease 10%
ASSET
2013
2014
2015
2016
2017
Current Asset
Cash
Total Current Asset
4,233,613.77
4,299,039.54
4,364,378.91
4,429,685.88
4,495,172.85
4,233,613.77
4,299,039.54
4,364,378.91
4,429,685.88
4,495,172.85
Fixed Asset
Operation equipment
368,680
72,695.30
Total Fixed Asset

TOTAL ASSET
368,680
295,984.70
145,390.60
368,680
223,289.40
217,989.90
368,680
150,690.10
290,653.20
368,680
78,026.80
363,316.50
5,363.50
295,984.70
223,289.40
150,690.10
78,026.80
5,363.50
4,529,598
4,522,329
4,515,069
4,507,713
4,500,536
4,529,598
4,522,329
4,515,069
4,507,713
4,500,536
4,529,598
4,522,329
4,515,069
4,507,713
4,500,536
4,529,598
4,522,329
4,515,069
4,507,713
4,500,536

Liability
Total liability
Equity
Owner equity
Total equity
TOTAL LIABILITY AND
EQUITY
241
Balance Sheet
Sale Decrease 15%
ASSET
2013
2014
2015
2016
2017
Current Asset
Cash
Supplier
Pre-Investment
Total Current Asset
3,950,183.33
4,068,845.03
4,091,609.73
4,117,296.73
4,142,983.73
56,356.50
56,356.50
56,356.50
56,356.50
56,356.50
108,350
4,114,890
4,125,202
4,147,966
4,173,653
4,199,340
Fixed Asset
Operation equipment
220,645
Less: Accumulate
Depreciation
Total Fixed Asset
32,626
TOTAL ASSET
220,645
188,019
63,878
220,645
156,767
90,660
220,645
129,985
120,880
220,645
99,765
151,100
69,545
188,019
156,767
129,985
99,765
69,545
4,302,909
4,281,969
4,277,951
4,273,418
4,268,885
4,302,909
4,281,969
4,277,951
4,273,418
4,268,885
4,302,909
4,281,969
4,277,951
4,273,418
4,268,885
4,302,909
4,281,969
4,277,951
4,273,418
4,268,885

Liability
Total liability
Equity
Owner equity
Total equity
TOTAL LIABILITY AND
EQUITY
242
Balance Sheet
Sale Decrease 15%
ASSET
2013
2014
2015
2016
2017
Current Asset
Cash
Total Current Asset
3,998,413.01
4,060,204.01
4,121,913.42
4,183,592.22
4,245,441.03
3,998,413.01
4,060,204.01
4,121,913.42
4,183,592.22
4,245,441.03
Fixed Asset
Operation equipment
368,680
72,695.30
Total Fixed Asset

TOTAL ASSET
368,680
295,984.70
145,390.60
368,680
223,289.40
217,989.90
368,680
150,690.10
290,653.20
368,680
78,026.80
363,316.50
5,363.50
295,984.70
223,289.40
150,690.10
78,026.80
5,363.50
4,294,398
4,283,493
4,272,604
4,261,619
4,250,805
4,294,398
4,283,493
4,272,604
4,261,619
4,250,805
4,294,398
4,283,493
4,272,604
4,261,619
4,250,805
4,294,398
4,283,493
4,272,604
4,261,619
4,250,805

Liability
Total liability
Equity
Owner equity
Total equity
TOTAL LIABILITY AND
EQUITY
243
8.3.5 Conclusion of Financial risk

Our company doesnt borrow money or have any kind of financial investment so our
risk are mainly in about cost and sale so our company do have risk to take care and also
have to concern about economic dynamic.
After we calculated the change of decrease in sale, increase in expenses and increase
in cost of goods sold by 5%, 10% and 15%. Company found the result as follow;
Income statement
If sale decrease,
Sale
Year 1
Year 2
Year 3
Year 4
Year 5
decrease
(1,709,488)
1,188,675
2,400,425
3,276,012
3,441,067
By 5%
(1,921,976)
822,881
1,968,427
2,797,097
2,950,753
By 10%
(2,134,465)
457,087
1,536,429
2,318,182
2,460,440
By 15%
When decrease in sale of income statement, the total net income of company will
decrease.
If cost of goods sold increase,
Sale
decrease
By 5%
Year 1
Year 2
Year 3
Year 4
Year 5
(1,728,295)
1,317,880
14,682,690
3,519,084
3,692,658
By 10%
(1,959,584)
1,085,492
14,917,880
3,283,247
3,453,937
By 15%
(2,190,873)
853,105
15,153,071
3,047,410
3,215,216
When cost of goods sold increase, the total of net income of company will decrease.
If expenses increase,
Sale
Year 1
Year 2
Year 3
Year 4
Year 5
decrease
(1,298,826)
1,498,575
2,777,236
3,699,593
3,876,355
By 5%
(1,393,764)
1,442,681
2,722,049
3,644,261
3,821,331
By 10%
1,389,602
2,666,862
3,588,930
3,766,307
(1,488,702)
By 15%
When expenses of company increase, the total of net income of company will decrease.
Balance Sheet
If sale decrease in Operation Equipment,
Sale
decrease
By 5%
Year 1
4,767,636
Year 2
4,760,656
Year 3
4,759,317
Year 4
4,757,806
Year 5
4,756,295
244
4,535,273
4,521,312
4,518,634
4,515,612
4,512,590
By 10%
4,302,909
4,281,969
4,277,951
4,273,418
4,268,885
By 15%
When sale decrease in operation equipment, the profit will less that means payback
for equipment will take longer time.
If sale decrease in Production Equipment,

Sale
decrease
By 5%
By 10%
By 15%
Year 1
4,764,799
4,529,598
4,294,398
Year 2
4,761,164
4,522,329
4,283,493
Year 3
4,757,535
4,515,069
4,272,604
Year 4
4,753,806
4,507,713
4,261,619
Year 5
4,750,268
4,500,536
4,250,805
When sale decrease in production equipment, the profit will less that means payback for
equipment will take longer time.
245
Chapter 9
Summary
246
Chapter 9 Summary
Milady open in 2013 and our ice cream want to create the news way of choice for
customer. We do want to show our self in customer eyes as modern and classic ice cream that
why we create an ice with classic thing for also create a news customer which is a traveler
that want experience or test of Thai-ness but too afraid to try news thing that too different.
We also concern that people now a day are interest to make themselves more healthy so we
create a different choice as sherbet but of cause we still want its to give a Thai-ness to them
that way we make our sherbet in Thailand exotic fruit to
We locate our self in new must visit place in Bangkok or Asiatique the riverfront and
all ability to create 8 flavor of our ice cream that mean we have a place that our potential
customer are in its and the place image are also match the store image and in the place arent
got a many of competitor too so everything in already build to be our opportunity
We did like to use a social network to help with our advertisement because its cheap
and in trend right now and its also gaveopportunity to intent to very huge market that make a
simple of marketing as check in discount 5%are so powerful as word of mouth but we also
advertise as a Flap in boat and BTS which is a transportation for Asiatique the riverfront
customer also use ensogo website for low seasonal for every ice cream store and not only in
Facebook that huge in Thailand we also on tumbler which is popular in UK.we will advertise
before our store open foe two moth to use the best of advertisement we provide a best use we
advertise ability and its will make customer interests and
Nowadays, the growth of ice cream shop is higher than other shop such as bakery
shop and coffee shop because ice-cream shop did not widespread. Ice creams growth market
more than 40% per year or have market value about 1,635 million baht.
Asiatique is very popular place in Bangkok Thailand, there have various traveler and
have many traveler go to there too much per day. Especially for foreigner that came to
Thailand they know exactly Thai baht is cheap and the goods and service are also cheap.
Build the ice cream shop is the another better choice when you consider about the
factors ; form of the product, production process, sale channel, make your band, budget,
investment and market share.
247
248

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1

3.3.1 Product strategy............................................................................................................50

6.3 Administration cost... 155

1.1 Background and Significance of the Project.

Milady ice cream

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

ASIATIQUE The Riverfront

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

17.00 - 24.00 hrs.

Tourist products shops

Refurbishment of the authentic architecture

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

Synopsis of ASIATIQUE The Riverfront

1.2 Project Objective

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

To maintain Thai traditional dessert.

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

To study the market situation in Bangkok, Thailand.

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

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

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

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

1.3 Benefits of Project

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

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

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

To know how to optimize the business.

1.4 Activities/Time Frame

Time frame of study

1)To study the generally

The Ice Cream Industry

2.2. Situation of Industry

Who Scooped Up the Most Votes by Region?

Culvers Licks the Competition in Key Attributes

Ice cream industry in Thailand.

Braised with coconut milk

Welding with sugar

Forecast Thai Dessert

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

Thai fruit industry

ICE-CREAM Thai dessert flavor

2.6.3. Functional Strategy

Human research Strategy

3.1 Market analysis

Thailand political crisis

TROOPS MOVE ON PROTEST SITE, MORE CLASHES EXPECTED

CRACKDOWN TAKES PLACE, PROTEST SITE IS CLEARED

MILITARY RETREATS AS MISSION FAILS, COALITION FALLS APART

Over all world economic

GDP grow rate

GDP grow rate

Amount of tourist come to Thailand

Thailand Demographics Profile 2012

Population67,091,089 (July 2012 est.)

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

0-14 years old

Population growth rate0.543%

Thai 75%, Chinese 14%, other 11%

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

Thai fruits and dessertsice cream homemade.

Better points of one more ice-cream

There are many branches more than Milady ice-cream.

Better points of Milady ice-cream