De Lusso Catering

1
Project Feasibility Study and Evaluation
De Lusso Catering
Present to
Aj. Chaiyawat Thongintr
Miss.
Cholticha
Suriya
5231205142
Miss.
Shatita
Phokaew
5231205046
Mr.
Nakarin
Sinkongyoo
5231205066
Mr.
Bancha
Chaisirikul
5231205076
Mr.
Sathit
Singthorn
5231205142
Miss.
Sudarat
Patchimyam
5231205154
Miss.
Soraya
Maipradit
5231205158
Miss.
Unwika
Saengsroi
5231205175
Tourism Management Section 2

Seat No.4
Mae Fah Luang University
School of Management
Acknowledgement
This report was a group effort and the product of many hands. We would like to express
our deep gratitude to our advisor, Aj Chaiyawat Thongintr, a lecturer from project feasibility
cause business administration division school of management, Mae Fah Laung University for
his constructive suggestions in composing this report, DP organizer e company,Team work
company and shoot world ; the famous event set up company around Suratthani province who
are supporting the information about event planning and statistic information about the customer
and event in each year. And our report would never have been written without our colleagues
and staff of our group the third year tourism students, Mae Fah Luang University for their
supporting and cooperation in writing this report.
Table of Contents
Content
Page
Chapter1
INTRODUCTION
1.1Background and Significance of the project ...............................8

1.2 Project Objectives...........................................9
1.3 Benefit of project ..............................................................................................................................9
1.4 Activities/Time Frame ................................................................................................................... 10
Chapter 2
INDUSTRY PROFILE
11
2.1 Nature of Industry ...................................................................................................................... 12

2.2 Situation of Industry ...................................................................................................................... 18
2.3 Product and Service ....................................................................................................................... 24
2.3.1 Product.24
2.3.2 Service.
............. 28
2.4 Vision ..............................................................................................................................................45

2.5 Mission............................................................................................................................................45
2.6 Strategy ...........................................................................................................................................45
2.6.1 Corporate Level ............................................................................................................... 45

2.6.2 Business Strategy ............................................................................................................. 46
2.6.3 Functional Level ............................................................................................................... 46
Chapter 3
Marketing Feasibility Study
48
3.1 Marketing Analysis .........................................................................................................................49

3.1.1 General Environment Analysis ..................................................................................................................... 49
3.1.2 Competition Analysis (3Cs) Analysis ........................................................................................................... 57
3.2 STP Analysis .................................................................................................................................................. 72
3.2.1 Market Segmentation .................................................................................................................................... 72
3.2.2 Target Analysis....................................................................................................................... 75
3.2.3 Position Analysis ............................................................................................................................................ 76
3.3 Marketing Mix Strategy ................................................................................................................................. 76
3.3.1 Product strategy ............................................................................................................................................. 76
3.3.2 Price Strategy ................................................................................................................................................. 83
3.3.3 Place Strategy......................................................................................................................... 94

3.3.4 Promotion Strategy ........................................................................................................................................ 94
3.4 Sales Forecast and Profit Estimation ............................................................................................. 95

Forecast Sale Year 1 (2012) ................................................................................................................................. 103
3.5 Marketing Expenses (Sale Incentive) .......................................................................................... 115

3.6 Conclusion in market feasibility .................................................................................................. 122
Chapter 4
Technical Feasibility Analysis
124
4.1 Production and Operation Analysis ............................................................................................. 125

4.1.1 Product Characteristics ...............................................................................................................125
4.1.2 Services Process ............................................................................................................................136
4.1.3 Location ........................................................................................................................................138
4.1.4 Facility Layout .............................................................................................................................139
4.1.5Machine/Tools/Equipment ...141
4.1.6 Logistics Management ....................................................................................................... 154
4.1.7 Facility Management ...................................................................................................................156
4.1.8 Machine/Tools/Equipment ................................................................................................ 157
4.2 Cost of investment ....................................................................................................................... 172
4.3 Investment Cost ........................................................................................................................... 177
4.3.2 Depreciation.....................................................................................................................180
Chapter 5
Operation cost
207
5.1 Pre-operation cost........208

Chapter 6
Organization/Administration
213
6.1 Management Analysis .................................................................................................................................. 214

6.1.1 Organization Management ..................................................................................................... 214
6.1.2 Organization Chart ............................................................................................................... 214
6.1.3. Administration Cost ............................................................................................................. 225
6.2 Technical Feasibility Conclusion ................................................................................................. 230
Chapter 7
Financial Statements
231
7.1 Statement of Income .....................................................................................................................232

7.2 Statement of Cash Flow ................................................................................................................237
7.3 Statement of Balance Sheet.......................................................................................................... 242
Chapter 8
Risk Management
247
8.1 Risk Analysis ................................................................................................................................248

8.1.1 External risk ........................................................................................................................ 248
8.1.2 Internal Risk ........................................................................................................................ 250
8.2 Conclusion of Risk management ................................................................................................. 255

Chapter 9
Summary
258
9.1 Summary of Project Feasibility Study ......................................................................................... 259

Appendixes
263
Chapter 1
INTRODUCTION
1.1 Background and Significant of industry

Nowadays, the catering become famous because normally people have no time to
prepare and organize their event by themselves, so they choose the catering service to get the
perfect and luxury event and also more convenience with the professional planner. The catering
business in Thailand is fast growing, the income of this industry in last 4 years (2007 - 2011) is
about 300 million baths and the growth rate is 20% when compare in last 2 3 years it increase
10%, that why there are a lot of new entrepreneur enter in this business to support consumer.
This catering company is identifying to the new form. In the concept of Memorize
customers memories with luxury service from professional staff, theme design decorate team
and event professional planner who can suggest and help your event become luxury and
respond all of your needs, with not too much different price than other competitors the
customer will get more luxury and better design with the warmest and appreciate service, we
can use the modern style from our specialist experience to apply and use the material to be the
worthiest, our professional chef can fulfill your taste and beautiful food with high quality,
cleanness and fresh raw materials. In order to create new various menus, our company concern
of customers healthy and sanitary. There are high quality of modern equipment to become the
most luxurious, respond all of what customer needs, even it is small or big event. Providing the
worthy and quality package to customer such as cocktail, buffet, coffee break, and food stall
(Japanese, Thai and Italy) in many kind of event such as meeting, theme party, seminar and
wedding.
But however, we notice that most of our competitors in Suratthani, they position
themselves as a cheap price and home company. And they are the local people who have long
experience about catering but in narrow way because the limitation of education in the past,
they just do the same pattern in old style, they not focus much on something new and we see
the chance to develop this business to have more professional and more luxury to make the
event become a good memory and make customer more impressive in not difference much in
price, that why we want to do this project feasibility to find opportunity for doing this business.
Source : http://www.positioningmag.com/prnews/prnews.aspx?id=53147
1.2 Project Objectives
To analyze the risk and possibility that operates the catering organizer
in Suratthani.
To summary the feasibility of running business, customer and market.
1.3 Benefit of project
Knowing the current situation and how to run the business in the future.
Getting the opportunity to pre-do the business before run the real business.
Help the entrepreneurs to make the decision for investment for this project.
10
1.3 Activities Time/ Frame

November
Operations Methods
December
January
February
W W W W W W W W W W W W W W W W
1
1. To study the general of

catering business in
Suratthani.
2. To study management in
catering organizer.
3. To study competition
analysis and marketing
feasibility.
4. To study the financial
feasibility of catering
organizer business.
5. To study and analysis
risk of catering organizer in
Suratthani.
6. Making advertising to
promote the company.
7. Launch the business
8. Evaluate and summary
the result of operating
11
Chapter 2
INDUSTRY PROFILE
12
2.1 Nature of Industry

The catering business is always changing and evolving, borrowing trends from the
restaurant and entertainment industries and from popular culture. With such a competitive
industry, we need to stay on top of what's new and exciting and get rid of what's old and pass.
Change is one of the elements that make the catering industry so interesting. Adapting to new
trends will allow us to offer new products and services, differentiate ourselves, and help to
keep in high demand. According from Kasikorn research center year 12 copy 1873 on October
6th 2006 catering business is very popular in hospitality industry and expanded more than 20%
that help catering business gain more market share from other market. Caterers and eating
establishments have been assigned the Standard Industrial Classification (SIC) Number 5812.
Eating establishments are primarily engaged in the retail sale of prepared food and drink for
on-premise or immediate consumption. This classification also includes, but is not limited to,
industrial and institutional food service establishments and fast food restaurants. The two basic
types of catering services are on-premise and off- premise. The on-premise caterer provides the
customer with the location (usually a restaurant) as well as food and drink; the off- premise
caterer transports food and drink to a location selected by the customer. Both catering services
take into account the specific needs of the customer and are easily adaptable to meet those
needs. Examples of catering functions include office parties, school lunches, weddings, and
religious ceremonies as well as catering to groups in hotels, universities, hospitals and other
institutional- type settings. Major fund raising functions and private parties can account for a
good percentage of a caterer's business.
{IN COOPERATION. CATERERS BUSINESS AND INDUSTRY PROFILE, GENERAL INDUSTRY INFORMATION
BUSINESS TYPE, INDUSTRY
CHARACTERISTICS AND PROSPECTS. Available at : http://www.sbaer.uca.edu/Publications/pub00042.txt (26.01.2012) }
The catering industry is a large, fractured industry with many players. Since caterers
are usually located within an hour's drive from their party destination, the industry has tens
of thousands of members, each with a small share of the entire market. The catering market
is quite versatile, and it's easy to use strengths to be advantage of specialize in casual picnics,
corporate events, or black tie weddings; there's something for everyone in catering. The
anticipation from aromas followed by the flavors of fine food and beverages (All alcoholic
beverages must be provided by the caterer) are important to every event. From exquisite
canaps at a large reception, to the flow of a multi-course dinner party, to celebrating a
joyous occasion, the art of catering makes a difference. Caterers do everything from
delivering sandwich trays for office lunch meetings to providing sumptuous beach lobster
13
bakes for several thousand people. There are a variety of ways to gain the experience you
need to become a successful caterer. Caterers come from all walks of life and work in cities
and small towns across the country. Some operate independently, while others are sizeable
corporate entities with dozens and even hundreds of employees. This section provides an
introduction to the dreams and realities of the catering business. Trade organizations are a
valuable resource for a new caterer. They provide educational materials about starting your
own catering business and offer opportunities for networking. Joining a trade organization
can save time and money and provide new and creative ideas for growing in business. Have
a business issue and don't know where to turn? A quick call to NACE or ICA will point in
the right direction. The contacts meet through organization events can give referrals for an
accountant or lawyer in area.
Ten Things about the catering business by Joyce Weinberg
1. Like all food businesses, catering is a business of pennies, so careful cost tracking and
controls are needed to run a profitable business.
2. Catering requires a wide variety of skills in addition to excellent cooking; it involves
everything from organization and logistics to finance and customer service.
3. To be a successful caterer, you need to love marketing and selling yourself and your
services.
4. The catering business, if run efficiently, is generally more profitable than most
restaurants, but less profitable than the nightclub business.
5. The biggest challenge in the catering business is finding and retaining enough good
people to help you cook and serve.
6. There's always enough room in the industry for another creative and well-run business
that serves delicious food.
7. Customers are looking to caterers to create an entertaining, restaurant-quality
experience. Caterers do more than just cook and serve food. They create a whole
environment, bringing their customers' dreams to life.
8. A catering business can be started with relatively little capital.
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9. Running your own catering business will allow you to be as creative as you like.
10. Catering requires a tremendous amount of physical work, from transporting heavy
items to standing on your feet cooking and serving for hours
Off-Premise-Only Caterers by Joyce Weinberg
A large segment of the business consists of off-premise caterers, and this is the segment
that can be operating in. These are companies that bring ingredients and staff to a home, office,
or other location and take care of the food for the client's party, meeting, or other event. They
may bring partially cooked or assembled ingredients to the location and finish the foods onsite. They will definitely bring prepped ingredients, enough for the number of guests agreed
upon in the contract. These firms bring cooks, servers, and other staff as needed, including
bartenders and grillers. Off-premise firms vary in size and complexity. Some are small and rent
tables, linens, and stemware for their clients. Others are sizeable entities, complete with a fleet
of trucks; their own tables, linens, and tabletop items; and a full-time, year-round staff.
On-Premise-Only Caterers
Some large caterers only serve food in their own catering halls. These firms do nothing
but host large parties such as weddings, confirmations, bar and bat mitzvahs, and local award
ceremonies. These are destination catering halls, which are designed to look good and to
prepare and serve many people efficiently. On any given weekend day during the spring,
summer, and fall, multiple weddings, bar mitzvahs, and anniversary parties may be happening
on the same day. The kitchen might prepare food for three to five thousand people on a
particular Saturday. Catering halls are large buildings with spacious rooms for entertaining,
commercial kitchens, special rooms for brides and bridal parties, bathroom facilities, and
parking lots. They have no guest rooms for overnight guests.
15
Outdoor Caterers by Joyce Weinberg

Some caterers specialize in catering outdoor picnics and events, including large tent
parties. These caterers usually have a special truck outfitted with cooling bins, running water,
and sometimes even an oven. These specialists might be a division of a large catering company
or a separate company. Often these companies will bring large grills and rotisseries so that they
can grill meats and vegetables right in front of guests for parties. Outdoor catering is
particularly tricky because it involves dealing with wind, insects, and geographical and
meteorological challenges. The outdoor catering business is not recommended for the catering
novice or the faint of heart. In the northern states, the outdoor catering business is highly
seasonal, so owners must do all their business between April and October.
Industry Growth
Catering represents a rapidly expanding segment of the food service industry. In the
late 1980s, the food catering industry accounted for about 75 billion nation-wide Caterers of
prepared food come from a wide range of businesses. Many restaurant chains cater off-premise
functions. Prices are usually similar to those that are charged at the restaurant. Other types of
firms that have developed catering businesses during recent years include delicatessens, hotels
and gourmet food retailers. While private functions such as parties and weddings continue to be
the mainstay of the catering business, corporate function catering is becoming more and more
prevalent. With only 80 percent of the cost of entertaining tax deductible, some employers are
considering catering services as a cost-saving means to provide food for luncheon and dinner
meetings. Popular types of catered foods in these settings include such items as baked breads,
salad lunches, deli meat trays, hot and cold plates, cake, cookies, ice cream and punch. Some
caterers emphasize the preparation of box lunches and/or gourmet picnic baskets.
Other
catering operations offer the same types of foods through delis or bakeries.
16
Trends in the Industry

Twenty-First-Century Catering is a constantly evolving field. Market shifts introduce
more clients to catering and new trends in food sources and preparation affect your business.
Future lifestyle and demographic trends indicate an optimistic outlook for the catering
industry. A return to traditional family celebrations or reunions and the increasing numbers of
two-income families with their hurried lifestyles are also positive indications of the need for
catering services. Prospective caterers should consider the long-term market when evaluating
their position, and should always be prepared to adapt to changing trends. One such trend is
the increasing competition of supermarket and department store catering services in addition to
"gourmet to go" services which deliver prepared meals from a variety of restaurants.
(http://www.sbaer.uca.edu/Publications/pub00042.txt)
Ethnic Caterers
There are caterers who specialize in serving their communities' particular cultural
needs. Think about your local community and the holidays and events they celebrate. Italian
communities pull out all the stops for the San Gennaro festival, and Russian communities
celebrate Maslenitsa, the spring festival. Some caterers specialize in Sweet 15 parties for la
quinceaera celebrations. Just like kosher catering, you do not need to celebrate these
occasions yourself, but you do need to understand and respect them.
Catering as Edutainment
As clients ask for better and more sophisticated ingredients, caterers are responding to
rising requests to teach about food and cultures through entertainment, or edutainment. Some
high-end affairs around the country use their multimillion-dollar catering budgets to demand
that their caterers and event designers re-create entire cultures, buildings, interiors, and
atmospheres for their events. From new product launches to black-tie charity balls, today's
events require caterers to be more creative than ever. While your potential clients' catering
budgets may not have nine figures-or even six-ideas and themes that start out at big events get
media coverage and are copied and scaled down for other catered events. Clients who attend
grand galas often challenge their local caterers to do a smaller version of what they saw. The
more you as a caterer know about your food, its origins, and how it's made, the more value you
can offer your clients. Increasingly, clients expect the food to be the entertainment. People are
interested in tasting things from around the world, and it's possible to offer clients varietal food
17
tastings of exotic foods. The more you can offer quality ingredients, delicious dishes, and
knowledge about what you're serving, the more valuable and irreplaceable your services will be
to your clients. In this way, you can distinguish yourself from other caterers. The catering
industry may be larger than you thought, but that means it has room for professional players
who offer something different. Whether it's your ability to turn an average room into a tropical
beach or your gift for instilling a passion for locally grown and handmade foods in your clients
and guests, there's a niche in the industry for you. Composed of mostly small and mediumsized players, the catering business is an industry that rewards hard work, attention to detail,
and creativity. Recipes aren't trademarked, and neither are dcor schemes or serving methods.
Draw inspiration from other events, menus, and dishes. Improve on them and make them your
own.
Required Skills for a Caterer

Catering might seem like the right career move as you're lying in bed envisioning how you
could've done a better job with your friend's holiday buffet than she did. But there's a lot more
to running a catering business than meets the eye. Not only do you have to be a skilled chef, a
mover of delicate and perishable items, a master planner, and a savvy entrepreneur all at the
same time, but you have to do it looking as cool and stress-free as possible with a smile on
your face. Customer Relations; all employees in a catering firm should be courteous to the
clients. Outside of qualifications, this is the most critical issue for any business. If a firm is
unable to maintain a friendly, courteous relationship with its customers, it will not be
successful.
18
2.2 Situation of Industry

Nowadays, there are many catering providers in Thailand. This business becomes
popular because its useful for the people who want to hold the celebration without the clutter
in food and beverage or any venue. Its not only for the individual but many organizations
which they want to manage their event will use this service also. There are a high competition
in this business, many caterers competed each other by pricing strategy or some of them
offered the alternative choice to gain more the market shares, these are the advantages for
customer.
There are two basic types of catering services which are on-premise and off-premise.
(The on-premise caterer provides the customer with the location (usually a restaurant) as well
as food and drink; the off-premise caterer transports food and drink to a location selected by
the customer), both of catering services are easily adaptable to meet the customers needs and
some of caterers company has provide the additional service as well.
[1] This graph show that the establishment and the employment rate in food and beverage
industry was continuously growing.
From the graph we can know the situation of the food and beverage industry and also
the food catering is growing rapidly, so this is a good opportunity to launch the alternative food
catering style to the market.
Source
[1] newspaper, 2009
19
In Suratthani there are many catering companies but all of them are in the positioning in
the lower to middle class, but there is no the luxury caterer now. Now in Surattthani has more
people congestion, there are more employment rate and the people has a higher quality of life,
so this is a factor that they will require more choices for satisfied their needs in their
celebration ceremony.
[2] This table shows the employment rate and the labor wage in Suratthani.
Indicator
2553
2552
2551
2550
2549
Unemployment rate
1.04
1.49
1.38
1.38
2.07
8,694.22
8,912.7
8,085.15
7,850.64
wage 9262.2
Labor
(person/month)
From the table the unemployment rate is continuously decrease and the labor wage was
increase in the late 5 years, so it means that the people may have more income and it is a
benefit to all new establish business which positioning as a high-end choice like De Lusso
Catering.
In conclusion, the catering in Suratthani is a high competition market but our company
has positioned ourselves as the high-end catering to satisfy the upper class customers which
become a bigger group in the province.
Source
[2] Office of the National Economic and Social Development board
http://www.nesdb.go.th/Default.aspx?tabid=458
20
[3]
Item
Number of hotels
Number of rooms
in hotel
2548
2549
2550
2551
2552
( 2005 )
(2006)
(2007)
(2008)
(2009)
771
776
827
22,686
23,825
25,420
1,855,090
2,422,066
2,579,621
1,221,359
1,358,262
2,425,450
Number of
visitors
Thai
969,338
Foreigner
885,752
1,086,367
1,335,699
Number of
tourists
1,744,246
2,283,533
Thai
869,858
981,241
1,094,214
Foreigner
874,388
1,302,292
1,331,236
Number of
110,844
138,533
154,171
99,480
105,126
127,145
11,364
33,407
27,026
excursionists
Thai
Foreigner
Source: table [2] Official of the National Economic and Social

Development, (2010). http://www.nesdb.go.th/Default.aspx?tabid=458
21
3000000
Number of hotels
2500000
Number of rooms in hotel

Number of visitors
2000000
Thai
Foreigner
1500000
Number of tourists
Thai2
1000000
Foreigner2
Number of excursionists
500000
Thai3
Foreigner3
0
2005
2006
2007
22
[4]
Item
2548
2549
2550
(2005 )
(2006 )
(2007 )
Number of visitors
Thai
969,338
1,086,376
1,221,359
Foreigner
885,752
1,335,699
1,358,262
Male
937,808
1,215,699
1,410,163
Female
917,282
1,206,367
1,169,458
15 - 24
525,562
280,544
706,264
25 - 34
826,904
708,779
961,740
35 - 44
314,613
745,504
613,180
45 - 54
132,408
405,204
260,768
55 - 60
25,487
216,705
21,237
65 and over
30,116
65,330
16,432
1,733,920
2,015,157
2,039,757
38,036
125,990
229,169
Business
58,451
156,272
153,693
Official Visit
20,266
88,924
92,783
Sex
Age group
(year)
Purpose of Visit
Holiday
MICE
Convention
23
Others
4,417
35,723
64,219
Group Tour
408,841
331,636
Non Group Tour
2,013,225
2,247,985
Plane
394,418
527,107
651,018
Train
65,074
341,161
396,527
Bus
521,778
733,655
698,385
Automobile
807,143
759,356
797,177
66,677
60,787
36,514
Travel Arrangement
Mode of transport
Others
As the table [3] and [4] show that the number of tourist arrived and take time at
Suratthani (both domestic and foreigners), it is continuously growth more and more, especially
the business travelers who was targeted to the catering business as well, this situation is a
beneficial to the catering company because every business event have to have the food and
beverage planner, so the caterers is the effective way to make it success.
Moreover, the catering organizer is related to many celebrations, such as wedding,
ordain ceremony, event meeting and so on, these factors indicated the increase in business
opportunity also.
This situation analysis show the growth of food and beverage industry in both the
whole picture of Thailand as well as in Suratthani, many factor indicated that the growth will
growing up more, so the catering which is the great support by food and beverage segment also
growing up. Moreover, the statistic of the visitors in Suratthani was shown its increasing all
the time, it means that there is the a lot of the temporary migrant people and some of them,
especially the business person, will appreciated with the meeting or some special event of our
service, so it can widen the market as well.
24
2.3 Product and service

2.3.1 Product
Coffee Break: There are many kind of cake serve with coffee.
Source: table [3],[4] , 2553.

http://surat.nso.go.th/surat/Data/Stt_rpt33.html
25
Thai Buffet: We confirm original Thai taste and quality and quantity can support number of
guest.
26
International Buffet: We provide many kind of food from each country that have famous in
food, there are Chinese, Japanese and other international food with quality and quantity can
support number of guest.
27
Fusion Luxury: Making your party with international cocktail food that can make your party
colorful and feeling luxury.
Reference: http://cateringpartybangkok.com/
28
2.3.2 Service
Professional stylist.
-Who can be the adviser and the creative to you closely give you the suggestion and
respond all our customer s need.
- Provide any exhibitions whatever customer needs, magician show, singing, dancing and
etc.
- Find the place for the customers.
- Preparing and organizing everything inside the event.
Photographer service.
Provide photographer service until finish the event.
Food and beverage

-
Customer can order whatever they needs, we can provide them as they require.
29
Equipment.
- Provide all of equipment to our customer needs as they are ordering.
- Other decorations to match with each event.
Theme collections
Creative and imaginative party planning, design and execution which will ensure your
party is talked about for years to come. Our party planning is about finding a perfect venue,
creating an amazing design or theme for your party and making the room look jaw droopingly
fantastic with lighting, props and styling. Well organize table plans and amazing table centers
and we can provide a stunning array of entertainment options to complete the whole scene.
Party planning to perfection
-
Party theme.
- Charity balls.
Birthday party.
- Summer party.
Launch party
- Christmas party.
30
Corporate Events
We organize a wide selection of Corporate Events. Whether its a day out of the office,
either to reward or motivate your staff or, perhaps you want to say thank you to your clients
for their business, weve got loads of ideas for you to think about. Just tell us what you want to
achieve with your Corporate Events and well suggest the best options for you.
-
Team building.
- Award ceremonies.
Corporate hospitality.
- Experience day.
Corporate entertainment.
- Fun day.
Conference Management
Our conference management is designed to help you get your message across to your
audience in the most effective, professional way. Whether its a conference to launch a product,
a press conference, a company conference, an AGM or an Awards Ceremony. Our conference
management will ensure you do it with style, that its sleek and most importantly is memorable
and inspiring to all who attend.
-Conference venue finding
- Conference productions.
-Set design
-Conference speaker
-Audio visual
-Event lighting
Party Entertainment
We'll provide all the party entertainment you need for your event. From mingling party
entertainers like magicians, amazing stilt walkers or acrobats. Musical party entertainers like
party bands, tribute acts and interactive party entertainers like casinos, chocolate fountains and
quizzes. We can also provide smart and costumed staff to run the bars or cloakrooms, or to
meet and greet.
-
Mingling entertainment
Musical Entertainment
Interactive entertainment
Stage act
31
Our service
Professional stylist.
-Who can be the adviser and the creative to you closely give you the suggestion and respond all
our customer s need.
- Provide any exhibitions whatever customer needs, magician show, singing, dancing and etc.
- Find the place for the customers.
-Preparing and organizing everything inside the event.
Reference : http://www.inventiveevents.com/conference-management.html
Wedding Party
BRIDE
Gone are the days of brides carrying a simple bouquet of white flowers up the aisle
.Nowadays, you can carry anything you like - from a shower arrangement of orchids to a single
calla lily, or you can even sport a trailing wrist corsage. But to ensure your bouquet is extra
special, follow the three fs - Foliage, Filler and Focus. The focus is your main bloom, such as
calla lilies, white roses and so on, the filler will be the secondary blooms that harmonies with
your man flower, and the foliage is the darker (often green, silver or brown) finishing touches
that will bring the whole look together.
GROOM
Traditionally, the groom wears two flowers in his buttonhole and the bloom tends to
match one that features in his bride's bouquet.
BEST MAN/FATHERS
The best man and fathers of the bride and groom also wear a double bloom in their
buttonhole - but it can be any flower of your choice.
32
MOTHERS
The mothers of the bride and groom traditionally wear a corsage that either matches the
couple's color scheme, the bride's bouquet or possible the mothers outfits.
USHERS
Usually, they all wear a single bloom in their left buttonholes.
PAGEBOY
A pageboy's buttonhole will usually mirror the best man's.
BRIDESMAIDS
Traditionally, bridesmaids will carry a bouquet that's either a smaller version of the
bride's, or one that contains some of the flowers in the other bridal arrangements.
FLOWER GIRLS
They either carry a basket or a ball of flowers, or a basket of rose petals, which they
will scatter in front of the bride as she makes her entrance.
GRANDPARENTS
You do not have to supply your grandparents with flowers, but it's often a really nice
touch to make sure there's a corsage or buttonhole for them to wear on the day.
CEREMONY ARRANGEMENTS
There are no hard and fast rules, but many couples have pedestal arrangements
(normally more than one) of mixed flowers and foliage at the entrance to and the front of either
the church (one either side of the altar) or the civil venue (flanking the registrar's table). You
can also have arrangements on every pew end or row of chairs, on columns or walls and on the
windowsills.
33
RECEPTION ARRANGEMENTS
Many couples arrange for their ceremony pedestals and so on to be moved to their
reception venue to save money. In addition, it's traditional to have table arrangements. These
can vary from the more usual candle and flower oasis centerpieces to floating gerberas in
square or round glass vases or pots filled with seasonal fruit. The top table arrangement can
either be a long version of the other centerpieces, which can stretch the length of the table, or
maybe two or three separate arrangements.
Reference : http://www.samuiflorist.com/index.php?lay=show&ac=article&Ntype=1
Wedding
cake
Many couples now choose to decorate their cakes with flowers featured either in the
bride's bouquet or in the table arrangements. These can be real or sugar flowers.
34
GIFTS catalog
It's traditional to present the mothers of the bride and groom with a bouquet of flowers
as a thank you for all their help and support planning the wedding.
35
Flowers catalog
Meeting room collections

Luxury Style
-
Small size
Medium size
36
Large size
Modern Style
Table /chairs and room set.
37
Equipment.
- Provide all of equipment to our customer needs as they are ordering.
- Other decorations to match with each event.
Wedding garland with various style and colors required by customers needs.
Weddings tray of gifts/ Kanhmak set
38
Bridal Arch
Popular flowers arched set near the entrance. Forward to welcoming guest.
Set water trumpet
Additional services
Corsages
There are many collections of corsages for bridge and groom to select whatever you
need we are willing to arrange for you.
Decorate the place to match with the theme party.
-Note book for well-wishers
-Card for well wishers.
-VDO packages (with record on the VCD and DVD )
-Photographer
39
-Presentation for special event

-Ice sculpture
-Show/exhibitions
Remark ; Other out of order decoration equipment and exhibitions required by the customers
needs.
Food and baverage

40
guest.
41
guest.
42
International Buffet: We provide many kind of food from each country that have famous in
food, there are Chinese, Japanese and other international food with quality and quantity can
support number of guest.
43
Fusion Luxury: Making your party with international cocktail food that can make your party
colorful and feeling luxury.
Reference: http://cateringpartybangkok.com/
44
Beverage
-
Customer can order whatever they needs, we can provide them as they require.
45
2.4 Vision
Memorize your memories with luxury service.
2.5 Mission
De Lusso Catering provides the happiness for the customers both of respond customer
need and luxury service that u will keep it as impressive memory, with professional staff,
theme design decorate team and event planner who suggest and help your event become luxury
and respond all of your needs. With the warmest and appreciate service, our professional chef
can fulfill your taste and beautiful food with high quality, cleanness and fresh raw materials. In
order to create new various menus, our company concern of customers healthy and sanitary.
There are high quality of modern equipment to become the most luxurious, respond all of what
customer needs, even it is small or big event.
2.6 Strategy
2.6.1 Corporate Level
De Lusso Catering is a catering organizer business that will opening in Suratthani. We
open the De Lusso Catering as memorize the customers memories with luxury service.
De
Lusso Catering fulfill the customer demands by creating new various menus, concerning
sanitary and healthy of customer which luxury decoration in each event. The product of our
company is different from the other organizer. For the menu of De Lusso the customer cant
see in the other organizer because De Lusso has decorated product in the luxury style and
intrigrate with various kinds of theme. De Lusso Catering will be sourced from the quality
material from the many places, both of inbound and outbound.
Our office located in the urban area which easily to access and convenient for our
customer. In the office, there are some display of theme available. De Lusso Catering will
create more luxury theme to compatible with the new trend of the world. Also the menu will be
more various to available for customer to choose or arrange for themselves.
46
2.6.2 Business Level

De Lusso Catering is the new catering business that entry to the Suratthani market. De
Lusso Catering have selling point that different from the competitors. De Lusso Catering have
to create the new menu and location for attract the customer and compete with competitor in
the market. Then De Lusso Catering use the differentiation strategy such different product,
service and location.
The difference about De Lusso products is the menus of De Lusso dont have in the
other shop in Suratthani. The product has created in the luxury style with many types of event
such as coffee break, cocktail, buffet, and food style.The difference about De Lusso is our shop
has many styles for the customer can choose different theme and menus that different from
competitor and we also have Customer Relations, all employees in our catering firm be
courteous to the clients. Outside of qualifications, this is the most critical issue for our
business.
2.6.3 Functional Level

Marketing Strategy
Product
In term of our catering name as De Losso Catering, we fulfill the gap of service by
using luxury style with the warmest and appreciate service; our professional chef can fulfill the
taste and beautiful food with high quality, cleanness and fresh raw materials that provide health
and safety for customer, we offer cold menu items. Hot food items, which require more
equipment and skill, that we added as business expands with transportable food items.
Price
-
Estimate price follow the cost of product and service.
Setting price of product compare with competitor.
Reasonable price but get more luxury
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Place
De Lusso Catering has office at the city in Suratthani. It is near Bang Yai road. Our
company emphasizes
marketing strategy as pull strategy because it located in the urban area
that has many people so it can attractive the customer and our office provide parking for
service vehicles, workers and client cars. In addition, storage space is needed for storing tables
and chairs, artificial flower arrangements, linens, table settings, and other items related to the
business. Food storage coolers and stock rooms (which are inspected by the local health
department) are also necessary in case that customer want to see it.
Promotion
Our company De Lusso catering advertising on brochure, social network ,venue radio
and newspaper advertising, telephone directory yellow page Listings, and direct contact
(telephone or mailings) are some methods of advertising. Catering vehicles often carry
company logos and/or a brief listing of services offered, along with a business telephone
number. In addition, since a majority of caterers business comes from repeat customers, word
of mouth is particularly for our business.
-
References : Positioning magazine,2006. : 300 ... 20 (6 October 2006) Available at :

http://www.positioningmag.com/prnews/printprnews.aspx?id=53147 [Accessed26Jan2012]
{IN COOPERATION. CATERERS BUSINESS AND INDUSTRY PROFILE, GENERAL INDUSTRY INFORMATION BUSINESS TYPE, INDUSTRY
CHARACTERISTICS AND PROSPECTS. Available at : http://www.sbaer.uca.edu/Publications/pub00042.txt (26.01.2012)
48
Chapter 3
Marketing Feasibility Study
49
3.1 Marketing Analysis

3.1.1 General Environment Analysis
Politic
Inaccurate information, poor management and nature have all combined to unleash one
of Thailand's worst floods in decades. When the newly elected government of prime minister
Yingluck Shinawatra took office in early August, it wasted no time in rolling out populist
policies catered to its up-country supporters, putting in motion the legacy of Yingluck's
brother, former prime minister Thaksin Shinawatra, who was deposed in a military coup five
years ago and later convicted and exiled for corruption. The jury is out on Yingluck's
leadership and her ability to pull Thailand through the ongoing deluge. Whether and how she
bounces back from this flooding crisis will define her premiership. To be sure, floods are not
uncommon in Thailand's low-lying central provinces just north of Bangkok, the country's
traditional "rice bowl". These provinces have also spawned manufacturing estates for
multinational companies in recent decades. Severe floods also beset the central plains and
Bangkok in 1983 and 1995, with 1942 the most catastrophic. But the cost of each flood has
risen dramatically over the years, as the Thai economy has become more developed. Early
rainfall this year, intensified by a string of monsoonal storms, should have prompted early
release of waters in the country's main upstream dams along the Chao Phraya river, the main
waterway through the central region descending on Bangkok before it reaches the sea. But the
dams did not release enough water to accommodate the monsoons. When the dam gates gushed
in earnest, torrential downpours came, thereby submerging adjacent provinces. The damage to
farms and factories is likely to cost several billion pounds. The government's response was
initially inept. Different ministers issued different warnings. Inter-agency conflicts and lack of
policy co-ordination were rife. Yingluck delegated and skirted around tough decisions. Her
strengths of patience and even temperament became her weaknesses. Information was not
centralized and reliable. The saturation and sensationalism of television images on a constant
news cycle made the public edgier. Yingluck has shifted gear and appears more in charge,
having invoked additional laws to give her government more authority short of declaring a
state of emergency, which would give the army more powers. The floods also have underlined
Thailand's urban-rural divide which has underpinned a broader national polarization and
conflict since Thaksin's departure. Downstream provinces were awash in order to divert waters
away from central Bangkok. The Thai capital was kept mostly dry at the expense of its
50
surrounding areas. Bangkok's omnipotence is partly justifiable as it harbors some 40% of GDP
as well as being the residence of movers and shakers in Thai society and the yoke of the
economy. Yet submerging the rest of the Chao Phraya river basin to secure Bangkok is a mirror
image of Thailand's political crisis pitting the well-heeled urban elites against the hapless
downtrodden elsewhere.
Moreover, the governor of Bangkok happens to hail from the opposition Democrat
party. Unsurprisingly, Governor Sukhumbhand Paribatra's priorities differ from Yingluck's.
Unless the rains lighten, this trade-off between saving the capital to see its adjacent provinces
suffer may prove futile. If Bangkok shares some of the flooding, economic damage will mount
but a sense of equality and justice will prevail. When the floods go through the capital, they
will find faster release into the Gulf of Thailand. Yingluck's learning curve will have to steepen
quickly. This flooding crisis has enabled her to carve out some autonomy away from her
impatient and blustery brother. Managing the floods requires a day-to-day, hands-on operation
that precludes the involvement of Thaksin.But the challenge for Yingluck will come during the
recovery and rebuilding aftermath. If ways can be found to institute a broad-based, post-crisis
stimulus programme, she may not need her brother's populism as much, and Thai economic
growth can still clock a solid expansion with minimal slowdown in spite of global adversity. If
her leadership is drowned out by the same floodwaters, her brother's enemies and opponents
will directly become hers.( guardian.co.uk 2011)
51
Related to the political disturbances during April and May 2010, the second quarter
arrivals of 2010 were low (but not much lower than in the second quarter of 2009, which also
was characterized by riots and demonstrations. However, tourism rebounded strongly during
the third and fourth quarter of 2010, with arrivals higher than in any of the preceding years.
The highest number ever of arrivals is in the most recent period: the first quarter of 2011 (at
5.33 million visitors). The second quarter of 2011 saw a 50% increase when compared to the
second dismal quarter of 2010. We figure that Thailand missed out on in between 1 and 2
million potential extra visitors in both 2009 and 2010. Total arrivals for 2010 where the highest
on record, despite the actually very serious political disturbances in the second quarter of the
year. Except for the second quarter itself, all the other quarters of 2010 show numbers higher
than before. It is interesting to know that negative factors seem to loose influence in just 2 to 3
months each time, with visitors resuming their interest in Thailand as a tourist destination
thereafter. 2011 is the best year for tourism on record. That even with the negative impact of
the severe flooding in September, October and November. Since 2009 to the first quarter of this
year, business and investment atmosphere in Thailand seems not quite bright in general as a
52
consequence of the global economic crisis as well as the political turmoil in the country. These
factors do impact the local consumer confidence.
That is an overall picture, however, looking at the food industry, those unpleasant
factors do not quite influence the business and markets. AFB Thailand had opportunities to
discuss with some food business persons, for instance, the machinery and equipment suppliers,
food ingredient suppliers as well as food manufacturers. They said in the same tone that their
businesses are growing well. As for trade exhibitions, besides ThaiFex, the mid-year
international show like ProPak Asia is moving forward with substantial interests from the
industry not less than the previous years.
The fundamental of the food industry in Thailand is deep rooted solidly, being in
forefront position. One of important things for everyone as an economic driving mechanism is
that we should find the right approach to grow business. Choices are abundant, such as
increasing operational efficiency, creating new products to respond to the new market which
driven by restless demands. As long as the industry is still moving forward (of course it is),
opportunities are all around as always.
Economic
53
The Gross Domestic Product (GDP) in Thailand expanded 0.5 percent in the third
quarter of 2011 over the previous quarter. Historically, from 1993 until 2011, Thailand's
average quarterly GDP Growth was 0.98 percent reaching an historical high of 7.10 percent in
September of 1993 and a record low of -5.10 percent in March of 1998. The economy of
Thailand is an emerging economy which is heavily export-dependent, with exports accounting
for more than two thirds of gross domestic product (GDP). Well-developed infrastructure, a
free-enterprise economy, and generally pro-investment policies, made Thailand one of East
Asia's best performers. However, overall economic growth has fallen sharply in 2008 and 2009
as global downturn and persistent political crisis stalled infrastructure mega-projects, eroded
investor and consumer confidence. This page includes: Thailand GDP Growth Rate chart,
historical data, forecasts and news. Data is also available for Thailand GDP Annual Growth
Rate, which measures growth over a full economic year.
Thai economy in 2011 is forecasted to grow at the normal rate of 4.5 percent per year
(or within the range of 4.05.0 percent per year). The main driver contributed to this growth is
domestic spending, both consumption and investment, which are projected to continue to grow
from 2010. Private consumption is forecasted to grow at 4.2 percent per year (or within the
range of 3.74.7 percent per year) as consumer confidence would pick up following an ease in
political tension. Private investment on the other hand is projected to grow at 5.9 percent per
year (or within the range of 4.96.9 percent per year), with improving investor confidence
combined with higher capital utilization especially in export-oriented industry that has stood
high since 2010. Furthermore, the momentum from the persistent global economic growth
would also help supporting the growth of export of goods and services at the projected rate of
5.4 percent per year (or within the range of 4.95.9 percent per year). This high rate is however
lower than in 2010 due to high base. Import volume of goods and services is expected to grow
at 8.3 percent per year (or within the range of 7.39.3 percent per year). On the public spending
side, public consumption is forecasted to grow at 6.4 percent per year (or within the range of
7.39.3), follows the constant budget disbursement in 2011. Public capital expenditure growth,
on the other hand, is projected to slow down to 1.7 percent per year (or within the range of 0.7
2.7 percent per year) as the role of government in supporting the economy begins to subside in
the time when private sector is fully functioning in driving the economy forward.
54
Economic Stability On the internal stability, headline inflation in 2011 is projected to

stand at 3.5 percent per year (or within the range of 3.04.0 percent per year), given oil price is
still expected to remain steadily high. Unemployment is forecasted to stand at the normal rate
of 1.2 percent of total labor force (or within the range of 1.11.3 percent of total labor force).
On the external front, in 2011 Thailand is projected to record a smaller current account surplus
of 11.9 billion US Dollars, equivalent to 3.4 percent of GDP (or within the range of 2.93.9
percent of GDP), as trade surplus is expected to drop to 9.4 billion US Dollars (or within the
range of 8.4 10.4 billion US Dollars). This is due to import growth which is expected to
outweigh export growth. More specifically, import value of goods is expected to grow at 13.2
percent per year (or within the range of 11.714.7 percent per year), while export value of
goods is forecasted to grow at 12.0 percent per year (or within the range of 11.013.0 percent
per year).viewing important social problems in general and in Thailand.
In 2008, Thailand exported in the rank 13th in the world, valued 23,864 million US
dollars (approximately, 800,000 million Baht which is accounted of 2.4% of the total world
food export). While USA was the largest world food exporter, of 111,054 million US dollars
(approximately, 3,000,000 million Baht which is accounted of 11.1% of the total world food
export). However, when calculated export value of all 27 EU countries, EU became the world
largest food exporter with total value of 462,838 million US dollars or 4 times of the USA.
Although Thailand was in the 13th rank of the world, but when analyzed export value to export
quantity (US dollars/ton), we found that exported foods from Thailand had value per unit
higher than foods from many countries. When considered in rank of value per unit, Thailand
was in the 5th rank. USA and the Netherland had the lower value per unit by being in the 6th
and 7th ranks, respectively. Looking at EU, uniting together made the higher competitive
potential in the world market. It is interesting to look at Thailand if we have strategy to unite in
trade within the region.
55
Social
The Culture of Thailand incorporates cultural beliefs and characteristics indigenous to

the area
known as
modern day Thailand coupled
with
much
influence
from
ancient India, China, Cambodia, along with the neighboring pre-historic cultures of Southeast
Asia. It is influenced primarily by Animism, Hinduism, Buddhism, as well as by later
migrations from China, and southern India.
Thai society establish with the emphasis on social evolution, the formation of society
and state. Thai social structure included politics, economy, vision, wisdom, religion, and
belief, including art and literature appreciation. Study of social changes caused by internal and
external factors such as structural constituent, social process, changes and social evolution
caused by environmental and technological can changes other important factors. The different
types of societies give the change of relationship among various constituent parts within the
society and the relationship between society and environment.
Nowadays Thai society trend to be bring westerner culture such as fashion, food,
lifestyle and clothes .especially teenager they love to derive those culture and try to make
themselves to be the culture that they like so, now we should try caring and preserving our Thai
culture in order to be sustainable to the new generation. Thai culture can be the most beautiful
culture in the world we have a lot of festival and Thai traditional every province around the
country. And older Thais are caring about their traditional they will held every time.
Thai people actually have rice as the main meal but they didnt ignore to try to have
other food from other countries some of them feel that when they have westerner food or
whatever beside Thai food it may high class for them but some of them just want to try
because they never eaten before
Thais new generation they also prefer to be comfortable and convenience and luxury
with their lifestyle when they have to hold one event or festival they need to hire the organizer
to work for them. Because it is convenience they dont need to cook by themselves, think lots
for creating one theme for the event or festival but those organizer they will work for them
everything such as prepare food, create theme, design the place and decorate place some of
them find out the place or locations for their guest.
56
Technology
Nowadays, technology is very important for many businesses and it plays a very
important role a human daily life. Anyway we cannot ignore the technology because computer,
internet, mobile phone, these are important innovation for every business especially computer
and internet. These two things help in the management of information, database habitat, etc., it
can help to reduce costs in a promotion process or a communication channel, moreover it uses
paperless and save the time for service process.
The internet is the largest computer networks connect and briefly the world. There are a
large number of users and popularity was continued. It is a fast exchange of any kind of the
information; it makes people closely by connecting through the internet and communicates
with each other around the world. It is suitable for todays life. We can see many firms use
these tools to facilitate the customers. This is a strategy to provide customers a convenience
service. It is not just facilitates for the customers but it also provide benefits to a business as
well.
Internet network can help while doing business in many way such online marketing or
online shop, survey, getting feedback, get more information, doing their own website for keep
contact with the customers and also communicate with the supplier. Moreover, 3G are coming
soon that is designed to be available in the fully form of multimedia.
For the technology which was using in catering firm would be the database software for
recording a customers event qualification and a list of kitchen utilities (and also other
equipment which used in a catering event). These are all things making the operation
convenient, quick and easy. Thus, technology is the important factor when doing business. We
have to trendy changed of technology in order to gain the competitive advantage.
57
3.1.2 Competition Analysis (3Cs) Analysis

Competitor Analysis : Direct Competitor
1. Dp Event Agency
58
Located : 142/93 moo.1, Watpho-bangyai, T.makamtea, A.muang, Suratthani, 8400

Contract : 077-603300,081-6949838,081-5975888
-
E-mail : dp.eventagency@gmail.com, dp.organizer@hotmail.com
dpeventsurat.blogspot.com/
http://www.facebook.com/DpEventAgencySuratthani?sk=info
(Resource : http://www.facebook.com/DpEventAgencySuratthani?sk=info)
Products and service:
* Serve for event set up and launch new products event ,Wedding, Concert, Fashion show
* The one and first place in southern Thailand to provide producing and Mascot rental service.
* Show Thai dancing apply, Dance Cover Dance and many more other shows arranged by the
professional organizer.
* Wedding Planner
* Create theme and serve the activities by professional Creative and Graphic Designe.
* Stage ,scene and event set up
* Sound & Lighting service
* Provide Presentation service
* Provide Tape recorder and broadcast service.
* View for Pretty, superstars, and moderator of each event
* View for scene equipment service (Prop)
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2. Shoot world Agency
Located : 81/81-82 moo.1, Salok-rat Rd.,

T.bang-Kung A.muang, Surattani, 84000
Contract : 077-225289
-
E-mail : mudthimas@hotmail.com
http://www.shootworld.co.th/index.php
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3. Team work creative event.
Located : 81/117 moo.1,

Salok-rat Rd., T.bang-Kung
A.muang, Surattani, 84000
Contract : 085-8888368
(Resource : http://suratthanicity.olxthailand.com/teamwork-creative-event-iid-116622632)
61
4P Analysis
competitor
Product
1.Dp Event Agency
Price
Place
Promotion
About their service and product, The price of the product
Have good located in
Using Facebook.com like
they full service and biggest depends on what
center of downtown. It
a main advertisement to
company organizing in Surattani customer want to
dont have a map of their
promoted their product
.There
office in Suratthani
and service.
province on their
http://www.facebook.com
website. There are many
/DpEventAgencySuratthani
product launches.
channels to contract. But
?sk=wall
Mascot rent service, only
their website dont clear
one of south Thailand.
in working detail and
Providing many kind of
design of website not
show example Thai dance,
attract customer.
are
many
product providing and price will
categories:
-
Organize
be tell after commitment.

events
and
dance cover, and other by

professional team.
-
Wedding planner.
Create other events by

professional creative.
Work
design
by
62
professional
graphic
designer.
-
Creating boots, stage, and

scene.
Providing
sound
and
lighting
-
Producing
presentation
service.
-
Recording video and lives

show.
Require actor, and speaker
About product, there are many The price of the product
The location is in
Does not have promoted
kind and have our identity.
downtown but not center
the product. May be
of downtown and dont
depending on
have map in website. But
commitment.
There
are
many
depends on what
product customer want to
categories:
-
providing and price will
Organize events following be tell after commitment.
their website not
customer want and product
interesting and attract
launches design.
customer and dont have
Providing many kind of
more information to
food.
customer in network,
Wedding planner.
they show just whats
63
Work
design
professional
they work and picture
by
from they done.
graphic
designer.
-
Creating billboard and bus

side.
Organizing
television
program.
3. Team work creative There
event
are
many
product The price of the product
categories:
The location is in
Does not have promoted
depends on what
downtown, so not center
the product. May be
Organizing events
customer want to
of downtown but they
depending on
Creating product launches.
providing and price will
providing map in
commitment.
Providing show.
be tell after commitment.
website. They target on
Creative Graphic design.
local people, so they
have information not
Creating boots, stage, and
much in website.
scene.
-
Seminars.
Party.
64
Competitor Analysis :Indirect competitor

1. Diamond Plaza Hotel
Diamond Plaza Hotel is an elegant five-star hotel located in the heart of Suratthani
province. Our first-class accommodation, service and facilities, which include a fine
restaurant, a fitness centre, FIZZ Karaoke and Traditional Thai massage, make Diamond
Plaza Hotel an exceptional choice for a perfect stay
Banquets
Conference & Banquet Facilities are our centerpiece. Prakaipetch is the largest
ballroom featuring rich woods and elegant Thai silk with the capacity over 2,000 people, is
the perfect venue for the large conference and elegant banquet from cocktail reception to
wedding ceremony. We have arranged highly successful events for many large public and
private sectors. A flexible range of function rooms are the key of your convenience.
Medium and small sized conference rooms are also available for flexible smaller meeting
and function. All rooms feature the latest audio-visual equipment and lighting for your
65
impeccable events. Diamond Plaza Hotel provides you an ideal heavenly premier
accommodation and unparalleled service in an atmosphere of elegance and style for a truly
memorable experience
2. Siam Thani
Welcome to the city of one hundred islands, delicious rambutans, giant oysters, red salty
egg yolks, and the Buddhist resources. Siam Thani Hotel invites you to the touch of warm
atmosphere and friendly services. We have 215 luxurious facilitated rooms, 9 exquisite
conference-banquet rooms that serve from 20 to 1,500 guests, a Thai-Chinese restaurant with
Shells guarantee, a fully equipped karaoke, a Coffee Corner, a standard tennis court, a Thai
massage, a fitness center, and a large-size pool. Whatever you drive here, we provide you
spacious car park. All is the charming perfection of Siam Thani Hotel to fulfill your mission
and holidays.
Banquet
Our 9 banquet and meeting rooms can accommodate from 20 - 1,500 guests. All
rooms are equipped with the advanced conference equipment and are supported by a
professional team of trained banquet staffs and technicians.
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3. Imperial Boat house hotel
The Imperial Boat House Beach Resort is nestled on tranquil Choeng Mon Beach, on
the north-eastern tip of the tropical paradise of Samui Island.Highlighting exclusivity amid
natural beauty, the resort provides a unique nautical theme, featuring 34 authentic teak rice
barges, converted into luxury boat house suites. Set on 7 acres of tropical garden and beach
front land, the 210 well-appointed rooms consist of 34 Boat Suites 8 Honeymoon
Suites 115 Premier Rooms 11 Poolside Terrace Rooms and 42 Superior RoomsIt also offers a
range authentic Thai and international dining options, spacious function rooms, 2 swimming
pools, the renowned Imperial Spa, a gym and is on a soft, sandy tropical beach.
Meeting and Event
Help you plan your next successful event with our one-stop meeting planner. Be as
creative as you want to be and our expert team is dedicated to making your ideas come to life
with flair.We are here to assist and support you throughout the planning and execution of
your entire event. Whether the occasion is big or small, the team will simply provide the
piece-of-mind you need, so you can be worry-free. From board room meetings for 10 to
events for up to hundreds
-Choeng Mon 1: 210 sqm (l x w x h: 18 x 12 x 2.8), Daylight, Air-conditioned, on 1st floor,
Cocktail: 250, Theatre: 225, Classroom: 120, Buffet: 128, U-shape: 60
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Choeng Mon 2: 160 sqm (l x w x h, 18 x 9 x 2.8), Daylight, Air-conditioned, on

1st floor, Cocktail: 200, Theatre: 160, Classroom: 100, Buffet: 120, U-shape: 54
Choeng Mon 3: 53 sqm, (l x w x h: 9 x 6 x 2.8), Daylight, Air-conditioned, on

1st floor, Cocktail: 50, Theatre: 42, Classroom: 30, Buffet: 48, U-shape: 25
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-Sala Thai: 170 sqm, (l x w x h: 18 x 9.5 x 2.8) Covered open air, on 1st floor, Cocktail: 200,
Theatre: 100, Classroom: 60, Buffet: 100, U-shape: 30
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4. The Library Hotel
The Library Hotel, Samui consists of modern, smart buildings, and is a short walk
from Chaweng beach and a host of shops. This unique resort balances usability with modern
unique design. The Library Hotel contains books, dvd movies and cds and a broadband,
internet corner. For relaxation there is an unusual red swimming pool. Rooms are designed in
a modern style, and have stylish furnishings
"Unique" party can tell who you are from food, place, music and tone...
At The Page...your single detail is our focus, all will be delicately tailor-made here...
Escape from the ordinary party
Begin with spectacular and imaginative ideas, our designer expertise in organizing
and tailor-making your dream private party Enjoy Light,
Sound, Scent and Tastes
Theme, Concept and Dcor which is tiny in details such as seating markers, cocktails
refreshments, creative displays, giveaways and moreFulfill your memorable occasions.
Always with gimmick and little wonder. Be Charming, Stylish, Elegant, Exclusive, Relaxed,
Fresh & Surprising! Is the concept for catering at The library you can choose type of party
and number of guest and they will prepare everything for you.
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5. The Tongsai Bay
Tongsai Bay is located on the paradise island of Koh Samui. This five star property is
tucked away exclusively with its own private little beach. The resort proves itself as a perfect
getaway among the natural surroundings of Samui Island. All 83 rooms in a vast area of 25
acres of land surrounded by tropical nature, offer sea view with 4 main types of
accommodation namely Beachfront Suites, Cottages Suites, Tongsai Grand Villas and
Tongsai Pool Villas. Apart from the standard room amenities, each unit has a spacious terrace
with a bathtub and other open-air facilities to ensure a perfect leisure stay. A range of
facilities the resort provides to maximize guests relaxation including Spa with sauna room
and massage treatment programs. This eco-friendly resort truly offers hospitality, privacy and
a beautiful location.
The "Ga La" meeting room
This comfortable meeting facility offers complete flexibility for formal or informal
meetings, motivational get-togethers and private dining. The room is strategically located off
the lobby offering total silence and full service.
Whatever the nature of your meeting, we can offer boardroom, schoolroom, tabletop,
theater style set-ups with all the required equipment - projector, screen, podium, flip charts,
white boards etc.
Incorporated in one half of the meeting room is a comfortable lounge area with easy
chairs where tea & coffee breaks can be taken served by your exclusive "Butler".
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The Ga La room is ideal for meetings of between 6 and 16 participants and its rental
is completely free of charge if a minimum of 4 hotel rooms are booked for a minimum of 1
night. Let us create a package for you built around your specific needs and our seasonal room
rates. We can also advise you on private dining, functions options, island activities
(excursions, golf etc) as well as motivational ideas.About the wedding theme Tongsai bay
have 2 theme for couple to choose 1.)Western 2.)Buddhist and can maximum the guest for 50
persons.
Customer analysis
According to, the survey result we found that Suratthani has the total number of
population is. 922,696 divided by male
461,312 and female 461,384. There are 73,109
households where are located around the municipal area and our office is located on Bang
Yai road Aumphoe Mueng Suratthani 84000 where is in the center of the city and easy to
access. So our customer most of them are come from downtown, and the province nearby.
According to, the research that we asking from the organizer at TEAM WORK agency
about customers behavior toward catering service we found that the highest number of
customer is wedding group. Most of wedding ceremony they will hire the organizer to
organize their event because they think that it is once in their life they want everything to be
perfect 70 percent out of 100 percent they prefer to select catering organizer to prepare
wedding staff for them.
Even most of their customer is wedding target, but the other group still using their
service as well, such as birthday party, meeting and prompt party and etc. They said the peak
season for catering is during December until March. And all of them prefer to select the
luxury service better than saving cost is according to the average income of people in
Suratthani quite high so they can affordable if they want to. It means that in each year our
company need to be up to date and trend all the time and make our service stay in their mind
and can be recognize us forever.
We also caring about service mind in our organization treat the staff being nice to
customer, willing to give the information no matter they will select our organizer or not, use
high quality of product and focus on customer satisfaction.
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Competitive Analysis
In Thailand, catering business are more popular today and many investors came to
open this type of business but just some company that can success in this business. Catering
business is the business that uses a lot of capital but the way to be the success business must
use a lot of network for high quality of work and satisfied the need of customer too. Its hard
to survive in market if confuse on position of business or target market of your company, so
understand your position and choose the appropriate target market is the important thing for
success. Now a day catering are more various theme and the demand of customer are change
rapidly ,so good management team are very important for making your firm to be good one
because you can know what is the way of your business should be and what is the way for
customer satisfaction. In Suratthani province catering business are more popular and many
big hotel have catering option because many tourist love sun sand and sea ,so Samui Island
are the best place for dinner, party or celebrating. Although it has many catering business but
each company has different strategy and different company have different highlight and
feature. De lusso are the catering company in Suratthani that create the event and preparing
the food in luxurious style, our customer can ensure that all money they are worth because we
cooperation with many supplier, so every theme that customer expect it will happen and
every food that customer want we will serve to them. You will see our business has
customize strategy that everything that customer need they will get, everything that they want
to change they can change, so we can fulfill everything that customers want and complete
with competitor.
3.2 STP analysis

3.2.1 Market Segmentation
Market consists of many consumers and the consumers in the market for larger
markets, different demand of consumers make an indeed affect for manufacturer or supplier
because some product may available to meet the needs of certain groups. But does not meet
the needs of others certain groups in spite of all the groups have the same demand. So
marketing segmentation are the tools to help product find the result by separate into 4 groups:
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Geographic Segmentation
Total
No.
Region: Southern
Thailand
of Population in Surathani Province
Gender: Male and Female
Suratthanee
Satul
Song Khla
Ranong
Yala
Phuket
Pattalung
Pang Nga
Pattanee
Demographic Segmentation
Narathiwat
Nakronsrithammarat
Total No. of Population

Trang
Chumporn
Krabi
1,600,000
Province:
Suratthanee
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Population of Suratthani Province
Male
49%
51%
Female
Age: 20-30, 30-40, 40-50
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NUMBER OF POPULATION FROM REGISTRATION RECORD BY SEX AND

AGE GROUP AND DISTRICT: In 2010, Suratthani Provinve
2% 2% 2% 2%
3%
7%
7%
4%
8%
6%
7%
8%
8%
8%
9%
8%
9%
0-4
5-9
10-14
15-19
20-24
25-29
30-34
35-39
40-44
45-49
50-54
55-59
60-64
65-69
70-74
75-79
80 and
Psychographic Segmentation
Patterns of life: live in luxury and normal life in local.
Personality: expert, intellectual, good looking.
Behavioral Segmentation
Figure of purchasing:purchase in occasionally.
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MONTHLY EXPENDITURE PER HOUSEHOLD BY

HOUSEHOLD SIZE AND TYPE OF EXPENDITURE:
In 2010, Suratthani Province
2% 2%
Food and beverages

(excludes alcoholic)
Alcoholic beverages
42%
53%
Transport and
communication
Recreation reading and
religious activity
1%
Special ceremony
expenses
Brand loyalty: Concentrate in our brand.
3.2.2 Target Analysis

For the target market of our company, we selected Suratthani province because this
province is growing up as tourist destination and there is less competition of catering
organizer business in Suratthani is a largest province in Southern Thailand and there are the
3rd most density population of Southern Thailand also (Suratthani Province National
Statistical Office, 2010). So, this province is the most appropriate to our company located
that we focus on the people aged between 20 50 years old in any gender because they still
love entertainment and still need to relationship with others in the society. Their demand and
their money can afford to our kind of business because they are working people, so they have
enough money to select our company to organize their event.
The result from Suratthani Province National Statistical Office shown the most of
people spent money for food and beverage, also they still spend money on ceremony and
recreation activities as well that mean that Suratthanee people are still like to ceremony or it
may be a tradition that do from generation to generation; such as, wedding ceremony,
ordination or housewarming; so, Suratthani people is our main target market.
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3.2.3 Position Analysis

We position our organizing catering company to be creating good memory to lets
customer have best memorize where we not just organizing but we put heart to work not just
for customer want but must understand whats they want and create their wants become true.
Delicious, good quality and variety of food that we care although little detail to be perfect
day. And we providing place following suitable, comfortable and them that customer want.
The thing that make us different is luxury style, service mind, require best quality,
understanding customer want, and care all detail to be perfect one. De Lusso catering where
is helping thinking of customers want become true. About working, we choose professional
to organizing for make efficiency in work, and providing staff to ready to work. We will
make you and your quest feel warm, pleasure, funny, luxurious, and happiness, its our work.
3.3 Marketing Mix Strategy

3.3.1 Product strategy
De Lusso Catering provides the happiness for the customers both of respond customer
need and luxury service that u will keep it as impressive memory, with professional staff,
theme design decorate team and event planner who suggest and help your event become
luxury and respond all of your needs.
We will provide everything but supposed to be the customer order and require the main
products are food and beverage and all of the equipment we will provide. For food we have
several type of food such as western food, oriental, and traditional Thai food. The equipment
we provide.
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1. Food Stall
Barbeque Packages:
-American Barbeque
-Mexican Barbeque
-Crazy Kanob BBQ
-All Beer Backyard Barbecue
Seafood
-Shrimp
-Banana prawn
-Squid
-Octopus
-Shell
-Mussels
-Giant Oyster
-Blood Cockle
-Mantis shrimp
-Blue Crab
-Serrated mud crab
Japanese
Sushi Bar:
-Kani Nigiri
-Salmon Nigiri
-Tamago Nigiri
-Ebiko
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-Tako Nigiri
-Mono Ebi,Mono Abiko
-Mono Seaweed Salad
-Mono Abio
-Mono Kani
Sashimi Menu:
-Salmon
-Saba
-Kani
-Tako
-Tuna
Tempura Menu:
-Ebi
-Nori
-Yasai
Italian Catering:
-Mini Smoked Salmon Roll Philadelphia
-Cream Cheese
-Stirred fried Spaghetti with Garlic, Chili and Olive oil
-Chicken Mozzarella Cheese
-Bruschetta Tomato and cheese
-Garlic Bread
-Spagetti Bolognese (tomato sauce)
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-Spagetti Cream sauce

-Maccaroni cream (mushroom and ham)
-Mushroom cream
-Pork Steak with Mushroom sauce
-Parma Ham Steak
-Chicken Beast steak
-Salmon Spicy Steak
2. Cocktail
- Thousand Island
- Japanese Dressing
- Caesar
- Italian Dressing
- Cream
Bread canap.
- Bread Stick wrapped with Bacon
- Bake Sea bass, Sesame dip with Japanese Sauce
- Chopped Egg, Bacon, Smoked Ham, Cheddar Cheese
- Fried Ham or Salmon Sandwiches Roll
- Pork Steak with Mushroom sauce
- Parma Ham Steak
- Chicken Beast steak
- Salmon Spicy Steak
Dessert
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- Tofu with Fruit Salad

- Strawberry Trifle
- Strawberry Tart
- Blueberry Tart
- Fruit Tart
- Brownie
- Fresh Fruit Skewer
General Menu.
- Kao Nah Moo Yang (Roasted pork on Japanese rice with Thai condiments)
- Labb Fried Chicken - Korean Steak
- Yam Look Chin (Pork Ball Skewer with spicy condiments)
- Pork Stay with Peanut Sauce
- Kuay Tiew Lui Suan (Fresh Spring Roll in Thai Style)
- Thod Mun Pla (Fish Cake)
- Kao Tang Nah Tang (Crispy Rice with Minced Pork)
2. Coffee Break
-sauce pie
-Ham Croissants
-Sausage Croissants
-Tuna Croissant
-Chicken Croissants
-Bacon with mushroom
Muffin
-Banana Muffin
-Blueberry Muffin
-Chocolate Muffin
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Cookies
-Chocolate chip Cookies
-Coffee Cookies
-Almond cookies bars
-Almond Tart
Specialties
-Cinnamon Roll
-Brownie
-Blueberry Tart , Stawberry Tart
-Fruit Tart , Eclair
-Almond tuiles
-Butterfly
-Parnacotta
-Banoffee
-Mini Chicken Club Sandwiches
-Mini Salmon Sandwiches
-Mini Ham Sandwiches
-Mini Tuna Sandwiches
-Mini Chicken Sandwiches
Choice of bread
-Croissant
-Whole Wheat Bread
-White Bread
-Bun burger
Juice
Orange Juice, Lemongrass
Rosella, Bale Fruit
Fruit Punch,
Kiwi Fruit Juice
Guava Juice , Cherry blossom

Apple Juice , Pandan Juice
Lemonade
, Chrysanthemum
Blue Hawaii / Blue lemon

Soft Drink (250 ml)
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Mango Juice
Mangosteen Juice
Pineapple Juice
Hot beverage
Hot Coffee
Hot Tea (Twining)
With International Delight
Cold Beverage
Iced Lemon Tea
Iced coffee
Iced Cocoa
Cha-Yen
Iced Mocha Delight
Vanilla Cocoa
Apple Tea
Lychee Tea
3. Buffet
Fired
-Fried
chicken
with
sour
sauce. - Fish fired with Garlic.

-Fried fish with fish sauce.
-Chicken red sauce.
-Fried shrimp
-Fried fish.
Spicy Salad
-Herb spicy salad.
- Fired fish slad.

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-Spicy shrimp salad
- Tua Phoo spicy salad.
Rice
-Fired egg rice
-Fired rice with curry.
-Fired Smokey shrimp.
3.3.2 Price strategy

Food
1. Cocktail
There are 4 packages
1.1 customers can select for 10 food items 400 Baht per head
2. Coffee Break
2.1 customers can select for 2 snakes with coffee, hot tea or coco, Thai herb and water
200 Baht per head
300 Baht per head
2.3 customers can select for 5 snakes with coffee, hot tea or coco, Thai herb and
water 400 Baht per head
3. Food Stall
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2.1 Japanese food: customer can select for 6 food items 500 Baht per head
2.2 Barbeque: every style in 200 Baht per head
2.3 Sea Food : customer can select for 6 food items 700 Baht per head
2.4 Italian Food : customer can select for 6 items 1000 Baht per head
Wedding cake
4,000 18,000 Baht
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Wedding Cub cake
3,500 15,000Baht
The price of your cake will naturally depend on the size and number of tiers and the
complexity of the design and decoration.
Wedding cake prices start at:
1 tier cake prices starts at 5,000 Baht
2 tier cake prices start at 7,000 Baht
3 tier cake prices start at 9,000 Baht
4 tier cake prices start 12,000 Baht
Chocolate wedding cakes prices start at:
2 tier prices start at 12,000 Baht
Chocolate decorations are all handmade using the finest Belgian Chocolate. Price
includes cost of fresh fruit or sugar paste flowers. Fresh flowers are extra and supplied by
florist.
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Flower
Room
Luxury Style
-Small size
-Medium size
-Large size
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Modern Style
Table /chairs and room set
Meeting Room Luxury style

Small size 20 30 People = 10,000 Baht per day
Medium size 30 50 people = 30,000 Baht per day
Large size 50 100 people = 50,000 Baht per day
Meeting Room normal style
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Modern Style
Banquet Room
Small room 40 50 people = 35,000 Baht per night
Medium room 90 100 people = 50000 Baht per night
Large 500 600 people = 100,000 Baht night
Grand ballroom 1000 people = 150,000 Baht per night
Outdoor catering
-
2000 Baht
Logistic considering with distance
This price rate is no longer than 4 hours, suppose to be longer than 4 hours the price
going to charge at 500 1000 Baht per hour
This service included

-
Table with skirt
Equipment for outdoor catering such as plate, grass ware and napkin
Wait staff
Remark: other additional service and decoration required by customers.
Comparable with competitor

1. DP Event Agency
This office is located on: 142/93 moo.1, Watphobangyai, T.makamtea, A.muang, Suratthani, 8400 there are
many menus to select the price depend on the product that the
customer required.
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Food
1. Cocktail
2. Coffee Break
2.1 customers can select for 2 snakes with coffee, hot tea or coco, Thai herb and water 180
Baht per head
320 Baht per head
350 Baht per head
3. Food Stall
2.4 Italian Food : customer can select for 6 items 1,020 Baht per head
http://www.facebook.com/DpEventAgencySuratthani?sk=info
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The location is in downtown, Located : 81/81-82 moo.1, Salok-rat Rd., T.bang-Kung

A.muang, Surattani, 84000 so not center of downtown but they providing map in website.
They promote themselves following .They dont have more information to know them and
dont have own website. Difficult to find information on website. Because they have
advertise just only one website and dont have own website. The way to contract , there are email (must be call to ask) and phone number. The location is in downtown but not center of
downtown and dont have map in website. The way to contract, there are our website, e-mail,
and phone number. But their website not interesting and attract customer and dont have
more information to customer in network, they show just whats they work and picture from
they done. About product and service, there are many kind product and service and have our
identity.
Product and service.
-
Organize events following customer want and product launches design.
Providing many kind of food.
Wedding planner.
Work design by professional graphic designer.
Creating billboard and bus side.
Organizing television program.
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Food
1. Cocktail
2. Coffee Break
Baht per head
300 Baht per head
400 Baht per head
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3. Team work creative event
Price : depend on customer want, price will be tell after commitment. This office
ocated : 81/117 moo.1, Salok-rat Rd., T.bang-Kung A.muang, Surattani, 84000
The
location is in downtown, so not center of downtown but they providing map in website. They
promote themselves following .They dont have more information to know them and dont
have own website. Difficult to find information on website. Because they have advertise just
only one website and dont have own website. The way to contract , there are e-mail (must be
call to ask) and phone number.
Product and Service
-
Organizing events
-Creating product launches.
Providing show.
-Creative Graphic design.
-Creating boots, stage, and scene.
Seminars
-Party.
Food
1. Cocktail
2. Coffee Break
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Baht per head
320 Baht per head
450 Baht per head
3. Food Stall
2.4 Italian Food : customer can select for 6 items 1,030 Baht per head
For the product of De Lusso catering the customer can get the value of product
relative with price or get price equal value because the product and service are more valuable
for respond customer need. It make the customer satisfactions and popular in group of
customer.
The price of De Lusso Catering has nearly with competitor but tend to a little bit
higher than direct competitors because the quality of product have higher cost than
competitor so De Lusso Catering is the new way in side of catering for the customer that can
make the customer get the luxury service with reasonable price.
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3.3.3 Place strategy

- Our office is the middle company and good decorated.
- The store located in the City and easy to access.
-There are many staff in this office to give u suggestion all the time.
- We use Pull Marketing strategy to attract the customer to know our place first. By
emphasizing advertising like promote both office and product that tend to decoration both
inside and outside office to be interesting and focus on our positioning style. And focus on
service mind for all of our staff willing to serve the customers such the target group said that
one part which makes them change their mind from then . Moreover, Location is very
important when doing business because it depending on our target group area as well. So, our
location state at economic area in Suratthani province. It located on Bang Yai raod ,
Aumphoe Mueng, Suratthani 84000.
3.3.4 Promotion strategy

De Lusso Catering uses Pull Strategy to attract the customer come to use our service.
By emphasizing created the advertising to promote our brand name first, knowing what our
product is, and style of our shop. So, our shop has sale promotion like a discount package in
some period of year and we will make the consumer happiness with our service and beautiful
testy products. Then we will offer the customers statistician and doing a special promotion to
customers loyalty and finding new customers too.
Advertising
Informative advertising for introduce people to know our office and products / services. Our
shop has brochure and venue for advertising.
Grand Opening
Our shop have grand opening on Monday 1 January 2012. Therefore our shop has
promotion to promote and attractive customers. The promotions have 2 set, first for the
couples we are going to married in this month with a special set of wedding cake called
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Forever and there will be the photo taken for the couples for free. Second one for the
birthday we will be given to the customer as a birthday gift with 10% discount.
Special promotion
Our shop have the special promotion for special day such as Valentine Day, Birthday,
and Anniversary Day.
Facebook
Our shop has the Facebook that is social network in order to promote our shop and
product. Customers can know about our activities and they can share information, feel, and
impression toward to our Facebook any people can see. Our shop is use strategic that by word
to word of the regular customers on online, in order to attractive other or new customers.
Magazine
We will advertise on magazine to attractive our customer and show them our
responsibilities and the service that we will provide.
3.4 Sales Forecast/Profit Estimation

Sale Forecast
As the table[a] shows us the value of the whole service industry in Southern Thailand
of 2008 was around 7,000 million and it will be increase in the next year, so we can use the
market share to estimate the annual sale of our firm as 5 million baht because the statistic
show the whole income of service business and we are in this field, and we expect the growth
rate was 10% increase annually.
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TABLE 1 PRINCIPAL STATISTICS OF BUSINESS ESTABLISHMENTS IN 2007 BY DIVISION OF BUSINESS INDUSTRY,

SOUTHERN REGION: 2008 (In Thousand Baht)
Division of business industry
Employees
Number of
Number
establishments of
Receipts
Expenditures Value added
Number
Remuneration
863,161
437,449
34,997,133.5
716,201,843.5 546,921,216.1 169,280,627.4
88,443
54,480
4,938,287.1
155,667,016.1 132,685,018.6 22,981,997.4
85,035
49,473
4,510,164.8
219,725,765.0 192,276,254.0 27,449,511.0
340,396
130,848
8,398,228.3
223,255,522.3 174,133,071.9 49,122,450.5
49,357
219,799
137,404
12,256,315.6
87,914,659.1
33,606,682.1
54,307,977.0
6,165
14,314
7,102
735,720.5
5,904,343.0
2,648,657.7
3,255,685.3
persons
engaged
Total
260,823
Sale, maintenance and repair of

motor vehicles and motorcycles; 27,449
retail sale of automotive fuel
Wholesale trade and commission
trade, except of motor vehicles 15,645
and motorcycles
Retail trade, except of motor
vehicles and motorcycles; repair 120,847
of personal and household goods
Hotels and restaurants
Real estate activities
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Renting
of
machinery
and
equipment without
4,832
14,668
7,325
400,807.5
2,563,734.7
1,338,478.0
1,225,256.9
979
2,178
919
89,007.8
754,595.2
458,343.2
296,252.0
6,177
24,814
17,125
1,460,151.6
6,647,906.4
3,207,181.2
3,440,725.1
4,011
20,601
13,952
822,307.8
6,433,537.5
3,456,238.2
2,977,299.2
25,361
52,913
18,821
1,386,142.5
7,334,764.2
3,111,291.2
4,223,473.0
operator and of personal and

household goods
Computer and related activities
Other business activities
Recreational, cultural and sporting

activities
Other service activities
Source: The 2008 Business Trade and Services Survey Southern Region, National Statistical Office, Ministry of Information and Communication
Technology
98
Moreover the statistic of TAT show us the increase in tourist number is continuously
grow and some of tourist is travelling for doing business, so they are our target customer as
well, and we use this to support the opportunity for sale:
TABLE 1.2 INTERNATIONAL TOURIST ARRIVAL TO THAILAND BY NATIONALITY: 2003 - 2010

2546
2547
2548
2549
2550
2551
2552
2553
(2003)
(2004)
(2005)
(2006)
(2007)
(2008)
(2009)
(2010)
10,004,453
11,650,703
11,516,936
13,821,802
14,464,228
14,584,220
14,149,841
15,841,683
5,776,358
6,633,960
6,397,197
7,622,244
7,611,931
7,601,638
7,076,190
8,076,493
2,504,231
2,735,747
2,948,919
3,389,342
3,520,051
3,971,429
3,968,579
4,415,789
8,863
9,345
9,499
9,418
8,987
9,055
8,353
6,544
65,502
88,694
105,367
117,100
99,945
85,790
96,586
140,606
168,568
193,222
186,259
219,783
237,592
247,930
227,205
281,873
100,747
111,916
203,748
276,207
513,701
621,564
655,034
689,673
1,354,295
1,404,929
1,373,946
1,591,328
1,540,080
1,805,332
1,757,813
1,962,629
32,702
42,017
53,769
62,769
72,205
71,902
79,279
93,138
140,371
171,655
186,529
198,443
205,266
221,506
217,705
261,033
515,630
578,027
650,559
687,160
604,603
570,047
563,575
579,105
117,553
135,942
179,243
227,134
237,672
338,303
363,029
401,188
606,635
729,848
776,792
949,117
907,117
826,660
777,508
1,127,803
411,242
489,171
274,402
376,636
367,862
337,827
318,762
321,120
1,042,349
1,212,213
1,196,654
1,311,987
1,277,638
1,153,868
1,004,453
984,763
695,313
898,965
816,407
1,092,783
1,083,652
889,210
618,227
815,970
Nationality
Total
East Asia
Asian
Brunei
Cambodia
Indonesia
Laos
Malaysia
Myanmar
Philippines
Singapore
Vietnam
China
Hong Kong
Japan
99
Korea
Taiwan
Others
Europe
Austria
Belgium
Denmark
Finland
France
Germany
Ireland
Italy
Netherlands
Norway
Russian
Spain
Sweden
Switzerland
United
501,573
540,803
365,664
475,117
427,474
393,176
362,783
385,689
15,015
27,213
18,359
27,262
28,137
29,468
25,878
25,359
2,517,197
2,851,233
2,848,846
3,490,779
3,905,271
3,984,614
4,059,988
4,341,447
53,646
59,797
58,978
76,106
81,391
80,561
85,786
87,383
52,052
56,283
57,466
68,617
72,018
76,132
80,420
81,175
82,828
93,400
103,787
128,037
141,110
149,683
144,834
150,522
66,513
75,430
85,632
110,502
143,266
155,143
156,000
131,525
237,690
274,049
276,840
321,278
373,090
398,407
427,067
458,292
386,532
455,170
441,827
516,659
544,495
542,726
573,473
612,620
73,734
73,380
65,530
58,813
97,526
126,399
120,237
150,420
171,328
159,513
170,105
159,329
138,839
146,961
152,493
180,830
194,434
193,541
205,412
198,709
71,885
79,195
85,551
106,314
108,941
124,600
121,575
124,557
89,329
115,064
102,783
187,658
277,503
324,120
336,965
611,019
31,526
51,910
51,135
69,658
82,111
80,369
75,362
70,719
204,002
224,761
222,932
306,085
378,387
392,274
350,819
316,406
107,896
120,166
120,438
140,741
146,511
143,065
148,269
155,008
736,520
757,268
773,843
850,685
859,010
826,523
841,425
818,303
62,983
77,921
71,391
110,113
148,302
164,029
181,247
205,855
Kingdom
100
East Europe
Others
The
Americas
Argentina
Brazil
Canada
U.S.A.
Others
South Asia
Bangladesh
India
Nepal
Pakistan
Sri Lanka
Others
Oceania
Australia
New Zealand
Others
Middle East
97,430
137,459
123,513
167,076
109,640
100,548
95,699
101,212
679,210
823,957
833,814
923,382
920,366
909,017
853,380
856,286
2,348
3,979
3,487
4,327
6,704
7,132
7,458
10,539
6,784
9,113
9,013
11,841
15,056
16,805
17,650
20,978
137,963
157,622
156,618
183,094
183,440
180,900
169,482
165,117
514,863
627,506
639,658
694,258
681,972
669,097
627,074
620,496
17,252
25,737
25,038
29,862
33,194
35,083
31,716
39,156
407,041
492,693
542,558
631,208
709,811
711,290
826,437
1,032,909
53,421
54,178
42,739
40,281
44,789
46,682
53,420
69,569
253,752
332,387
381,471
459,795
536,356
536,964
614,566
791,185
19,909
20,356
23,081
21,180
19,546
20,589
25,499
32,844
31,315
38,809
42,069
46,367
46,656
49,169
63,260
66,483
38,483
33,722
38,740
46,557
44,327
38,993
47,138
49,307
10,161
13,241
14,458
17,028
18,137
18,893
22,554
23,521
362,733
484,916
516,223
651,262
764,072
794,331
737,460
812,191
291,872
399,291
428,521
549,547
658,148
694,473
646,705
715,612
69,387
83,922
85,726
98,786
104,195
97,894
88,398
93,895
1,474
1,703
1,976
2,929
1,729
1,964
2,357
2,684
187,629
272,439
292,562
392,416
436,100
464,330
483,983
595,298
101
Egypt
Israel
Kuwait
Saudi Arabia
United
Arab
5,264
8,545
7,887
11,882
13,037
14,122
15,733
17,894
69,837
96,285
98,380
121,508
128,674
108,275
110,884
112,762
19,977
30,938
29,773
33,934
31,910
32,130
44,500
43,655
4,849
7,202
10,474
20,804
22,483
16,489
10,911
8,761
22,914
41,175
48,802
69,509
74,957
95,490
83,625
107,318
64,788
88,294
97,246
134,779
165,039
197,824
218,330
304,908
74,285
91,505
85,736
110,511
116,677
119,000
112,403
127,059
35,560
43,068
35,748
47,228
52,788
48,566
43,277
53,237
38,725
48,437
49,988
63,283
63,889
70,434
69,126
73,822
Emirates
Others
Africa
Republic
of
South Africa
Others
This is a product (service) and prices which considered to a sale forecast:

Product
Meeting Room
Price
luxury style
S
20 30 pax
10,000
30 50 pax
30,000
50 100 pax
50,000
Normal style
20 30 pax
6,000
30 50 pax
10,000
50 100 pax
20,000
Modern style
20 30 pax
8,000
30 50 pax
25,000
50 100 pax
40,000
102
Banquet room
S
40 50 pax
35,000
90 100 pax
50,000
500 600 pax
100,000
Grand
Ballroom 1000 pax (max)
150,000
Cocktail Party
10 foods
400
13 foods
500
15 foods
600
Coffee Break
2 snacks with 3 hot drink and 3 cold drink
200
3 snacks with 3 hot drink and 4 cold drink
300
5 snacks with 3 hot drink, 6 cold drink and 1 fruit punch
400
Food Style (both buffet and a la cart)

1
Japanese Style
500
Barbeque
300
Seafood
700
Thai food
400
Italian food
1000
Wedding Cake
1 tier cake
5,000
2 tier cake
7,000
3 tier cake
9,000
4 tier cake
12,000
off-premise catering
on site
103
These followings tables will show the sale forecast in the next 5 years:
Year 2012
Product
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Meeting Room
luxury style
S
20 30 pax
10,000
30 50 pax
30,000
50 100 pax
50,000
10,000
20,000
60,000
60,000
30,000
60,000
180000
50,000
50,000
100000
normal style
S
20 30 pax
6,000
30 50 pax
10,000
50 100 pax
20,000
12,000
12000
40,000
20,000
20,000
20,000
60000
60,000
100,000
modern style
S
20 30 pax
8,000
30 50 pax
25,000
50 100 pax
40,000
8,000
16,000
8,000
25,000
50,000
8,000
40000
25,000
100000
80,000
80000
banquet room
S
40 50 pax
35,000
90 100 pax
50,000
L
Grand
500
pax
1000
600
100,000 100,000
pax 150,000
35,000
35000
100,000
100,000
100,000
100,000 100,000 100,000

150,000 150,000
200000
100,000
300,000
100,000 100,000
800,000
150,000
750000
104
Ballroom (max)
Cocktail Party
1
10 foods
400
13 foods
500
15 foods
600
250,000
60,000
250000
18,000 120,000
120,000
36,000
200
10,000
220,000
12,000
300
24,000
30,000
90,000
60,000 360,000
30,000 120,000 1,044,000
Coffee Break
2 snacks with
1
3 hot drink
and 3 cold
40,000
96,000
20,000
40,000
438000
drink
3 snacks with
2
3 hot drink
and 4 cold
39,000
30,000
27,000
120,000
drink
5 snacks with
3 hot drink, 6
3
cold
drink
400
8,000
40,000
40,000
88,000
and 1 fruit
punch
Food Style (both buffet
and a la cart)
1
Japanese
Style
500
25,000
20,000
45,000
105
2
Barbeque
300
24,000
30,000
60,000
Seafood
700
35,000
70,000
350,000
Thai food
400 200,000
Italian food
1000
50,000
18,000 180,000
30,000
180,000
18,000
15,000
555,000
42,000
70,000
420,000
56,000
21,000
140,000 1,204,000
40,000
16,000 320,000 240,000
40,000
320,000
72,000
32,000
60,000
40,000
40,000
680,000
30,000
1,960,000
100,000
320000
Wedding Cake
1 tier cake
5,000
2 tier cake
7,000
3 tier cake
9,000
4 tier cake
12,000
on site
Total
5,000
9,000
18,000
24,000
15,000
18,000
27,000
12,000
45,000
407,000 289,000 850,000 1,218,000
5000
20,000
843000
24,000
60000
25,000
123000
667000 365000 1220000 452000 653,000 1014000 670,000 8,648,000
The first years sale was under the sale expectation because it is a first year and there less customer know us anymore.
106
Year 2013
Product
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Meeting Room
luxury style
S
20 30 pax
10,000
30 50 pax
30,000
50
L
10,000
20,000
120,000
10,000
60,000
30,000
10,000
10,000
60000
30,000
30,000
270000
100
pax
50,000
50,000
50,000
100,000
100,000
12,000
6,000
100,000
50,000
450,000
normal style
S
20 30 pax
6,000
30 50 pax
10,000
50
L
20,000
30,000
10,000
18000
20,000
10,000
20,000
40,000
150,000
100
pax
20,000
20,000
40,000
20,000
40,000
120000
modern style
S
20 30 pax
8,000
16,000
30 50 pax
25,000
25,000
50
L
16000
25,000
50,000
25,000
50,000
175000
100
pax
40,000
80,000
40,000
40,000
40,000
40,000
80,000
40,000
80,000
440000
banquet room
S
40 50 pax
90
35,000
70,000
35,000
105000
50,000
300000
100
pax
50,000
50,000
50,00
100,000
100,000
500 600
L
pax
Grand
1000
pax
100,000
100,000
150,000
150,000
200,000
200,000
200,000
150,000
100,000
100,000
150,000
100,000
150,000
100,000
1,100,000
150,000
750,000
107
Ballroom
(max)
Cocktail Party
1
10 foods
400
20,000
20,000
13 foods
500
15 foods
600
420,000
200
300
32,000
50,000
30,000
15,000
120,000
90,000
180,000
30,000
120,000
150,000
120,000
120,000
180,000
48,000
20,000
20,000
70,000
52,000
40,000
26,000
30,000
30,000
40,000
40,000
40,000
30,000
60,000
15,000
48,000
30,000
30,000
45,000
39,000
60,000
90,000
30,000
72,000
25,000
120000
60,000
1,638,000
Coffee Break
2 snacks
with 3 hot
drink and 3
1
cold drink
408,000
3 snacks
with 3 hot
drink and 4
2
cold drink
5
105,000
582,000
snacks
with 3 hot
drink, 6 cold
drink and 1
3
friut punch
400
20,000
25,000
40,000
12,000
72,000
Food Style (both buffet

and a la cart)
Japanese
1
Style
500
Barbeque
300
60,000
Seafood
700
91,000
350,000
15,000
70,000
25,000
27,000
60,000
285,000
30,000
63,000
140,000
105,000
70,000
50,000
70,000
50,000
50,000
285,000
75,000
45,000
210,000
792,000
140,000
70,000
420,000
1,519,000
108
4
Thai food
Italian food
400
560,000
400,000
220,000
1000
440,000
240,000
80,000
240,000
20,000
40,000
50,000
70,000
50,000
50,000
30,000
50,000
400,000
240,000
320,000
3,200,000
50,000
350000
Wedding Cake
1 tier cake
5,000
2 tier cake
7,000
3 tier cake
9,000
4 tier cake
12,000
on site
5,000
10,000
9,000
15,000*
5,000
20000
9,000
18000
18,000*
12,000
48,000
50,000
50,000
120,000
50,000
1,144,000
1,309,000
1,436,000
1,013,000
777,000
16,500*
32000*
12,000
50,000
35,000
46,000
449000
1,362,000
950,000
1,681,000
13,491,000
Total
1,350,000
1,290,000
554,000
625,000
This table show the sale forecast after we do a promotion and we reach the sale expectation.
109
Year 2014
Product
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Meeting Room
luxury style
S
20 30 pax
10,000
30 50 pax
30,000
50 100 pax
50,000
20,000
30,000
30,000
60,000
75,000
90,000
100,000
100,000
20,000
30,000
50,000
20,000
100,000
30,000
60,000
30,000
360,000
50,000
100,000
150,000
775,000
12,000
6,000
6,000
12,000
36,000
120,000
20,000
10,000
10,000
10,000
260,000
40,000
40,000
360,000
24,000
40,000
160,000
100,000
normal style
S
20 30 pax
6,000
30 50 pax
10,000
50 100 pax
20,000
18,000
60,000
24,000
120,000
60,000
40,000
20,000
60,000
40,000
20,000
40,000
modern style
S
20 30 pax
8,000
24,000
30 50 pax
25,000
50,000
50 100 pax
40,000
64,000
8,000
25,000
75,000
80,000
80,000
25,000
80,000
80,000
175,000
80,000
40,000
480,000
35,000
35,000
350,000
100,000
300,000
banquet room
S
40 50 pax
35,000
70,000
90 100 pax
50,000
150,000
500 600 pax
100,000
1000 pax (max)
150,000
35,000
140,000
50,000
200,000
300,000
100,000
200,000
900,000
Grand
Ballroom
150,000
150,000
450,000
42,000
32,000
12,400
64,000
16,000
50,000
180,000
115,000
30,000
16,000
160,000
120,000
96,600
36,000
36,000
24,000
150,000
150,000
1,200,000
40,000
24,000
328,400
40,000
15,000
640,000
Cocktail Party
1
10 foods
400
13 foods
500
34,000
15 foods
600
56,000
54,000
66,000
80,000
18,000
120,000
180,000
788,600
110
Coffee Break
2 snacks with 3
hot drink and 3
1
cold drink
200
22,000
300
44,000
90,000
12,000
120,000
80,000
87,000
150,000
12,000
60,000
64,000
28,000
140,000
70,000
100,000
50,000
60,000
80,000
514,200
90,000
27,000
588,300
20,000
40,000
16,000
364400
40,000
30,000
22,000
837,500
84,000
84,000
30,000
1,694,900
49,000
999,400
3 snacks with 3
hot drink and 4
2
cold drink
52,000
66,000
5 snacks with 3
hot drink, 6 cold
drink and 1 friut
3
punch
400
56,000
Food Style (both buffet and

a la cart)
1
Japanese Style
500
20,000
Barbeque
300
35,000
Seafood
700
60,000
Thai food
400
20,000
Italian food
1000
70,000
130,000
150,000
113,000
27,300
399,000
342,000
633,300
14,700
252,000
350,000
140,700
56,000
77,000
64,000
20,000
80,000
40,000
12,000
140,000
60,000
87,000
75,000
60,000
94,000
160,000
16,000
44,000
56,000
500,000
30,000
122,000
13,000
34,000
575,000
Wedding Cake
1 tier cake
5,000
5,000
2 tier cake
7,000
14,000
3 tier cake
9,000
18,000
4 tier cake
12,000
12,000
14,000
907000
35,000
9,000
24,000
Total
880,000
10,000
1,905,000
36,000
12,000
48,000
25,000
1,948,000
1875000
60,000
73,000
674000
801,000
603000
615,000
881,000
997000
1,013,000
13,099,000
111
Year 2015
Product
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Meeting Room
luxury style
S
20 30 pax
10,000
30 50 pax
30,000
50 100 pax
50,000
50,000
10,000
10,000
20,000
40,000
30,000
50,000
100,000
20,000
40,000
30,000
50,000
50,000
50,000
50,000
20,000
170,000
60,000
50,000
50,000
6,000
6,000
100,000
150,000
50,000
50,000
750,000
normal style
S
20 30 pax
6,000
18,000
30 50 pax
10,000
10,000
50 100 pax
20,000
10,000
20,000
30,000
10,000
40,000
10,000
20,000
20,000
20,000
10,000
50,000
20,000
140000
modern style
S
20 30 pax
8,000
30 50 pax
25,000
50 100 pax
40,000
40,000
35,000
8,000
8,000
50,000
40,000
8,000
50,000
80,000
40,000
8,000
25,000
50,000
40,000
8,000
50,000
100,000
40,000
80,000
40000
325,000
40,000
400,000
banquet room
S
40 50 pax
35,000
90 100 pax
50,000
500 600 pax
100,000
100,000
100,000
Grand
1000
Ballroom
(max)
150,000
150,000
150,000
35,000
70,000
50,000
100,000
100,000
100,000
50,000
50,000
100,000
100,000
50,000
10,000
210,000
700,000
pax
150,000
150,000
150,000
150,000
150,000
150,000
1,200,000
Cocktail Party
1
10 foods
400
20,000
80,000
13 foods
500
50,000
300,000
15 foods
600
288,000
60,000
40,000
50,000
60,000
30,000
140,000
150,000
30,000
18,000
550,000
60,000
546,000
112
Coffee Break
2 snacks with 3
hot drink and 3
1
cold drink
200
6,000
30,000
20,000
56,000
3 snacks with 3
hot drink and 4
2
cold drink
300
9,000
18,000
18,000
18,000
63,000
5 snacks with 3
hot
drink,
cold drink and

3
1 friut punch
400
40,000
50,000
25,000
6,000
60,000
15,000
420,000
40,000
40,000
50,000
50,000
15,000
300,000
40,000
24,000
184,000
Food Style (both buffet and

a la cart)
1
Japanese Style
500
Barbeque
300
Seafood
700
70,000
140,000
49,000
Thai food
400
48,000
160,000
400,000
Italian food
1000
100,000
50,000
1 tier cake
5,000
10,000
5,000
2 tier cake
7,000
3 tier cake
9,000
4 tier cake
12,000
on site
15,000
700,000
400,000
190,000
25,000
50,000
25,000
100,000
50,000
440,000
15,000
240,000
300,000
60,000
1,011,000
70,000
70,000
703,500
2,362,500
140,000
400,000
600,000
280,00
240,000
400,000
40,000
20,000
12,000
2,120,000
30,000
60,000
30,000
130,000
100,000
30,000
1320000
50,000
5,000
Wedding Cake
Total
7,000
5,000
7,000
14,000
28,000
9,000
12,000
914,000
75,000
12,000
12,000
100,000
60,000
120,000
300,000
1,222,000
1275000
1,151,000
2453000
833,000
879000
12,000
12,000
60,000
50,000
956,000
869,000
1,115,000
9,000
18000
12,000
72,000
1,160,000
300,000
990000
1,293,500
14,210,500
113
Year 2016
Product
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Meeting Room
luxury style
S
20 30 pax
10,000
20,000
30 50 pax
30,000
30,000
50 100 pax
50,000
20,000
20,000
90,000
50,000
100,000
60,000
60,000
20,000
10,000
30,000
50,000
150,000
50,000
12,000
36,000
6,000
10,000
10,000
40,000
40,000
24,000
40,000
10,000
100,000
30,000
300,000
50,000
500,000
normal style
S
20 30 pax
6,000
6,000
6,000
30 50 pax
10,000
10,000
10,000
50 100 pax
20,000
20,000
16,000
18,000
30,000
20,000
20,000
20,000
20,000
20,000
84,000
40,000
150,000
40,000
200000
modern style
S
20 30 pax
8,000
30 50 pax
25,000
50 100 pax
40,000
25,000
16,000
50,000
25,000
25,000
25,000
25,000
40,000
80,000
40,000
80,000
40,000
35,000
35,000
35,000
35,000
96000
25,000
80,000
50,000
250,000
40,000
400000
35,000
245000
50,000
300,000
100,000
1,300,000
banquet room
S
40 50 pax
35,000
90 100 pax
50,000
100,000
500 600 pax
100,000
200,000
1000 pax (max)
150,000
70,000
50,00
200,000
200,000
200,000
100,000
300,000
150,000
300,000
150,000
100,000
100,000
50,000
100,000
100,000
Grand
Ballroom
150,000
150,000
150,000
150,000
Cocktail Party
1500000
114
1
10 foods
400
480,000
13 foods
500
15 foods
600
90,000
200
6,000
56,000
45,000
52,000
40,000
300
24,000
75,000
120,000
75,000
93,000
400
16,000
60,000
80,000
210,000
180,000
40,000
24,000
40,000
15,000
180,000
544,000
150,000
18,000
25,000
230000
48,000
786,000
40,000
379,000
30,000
669,000
12,000
224,000
50,000
50,000
217,000
210,000
45,000
1,239,000
60,000
Coffee Break
2 snacks with 3 hot
1
drink and 3 cold drink
60,000
80,000
90,000
27,000
40,000
16,000
30,000
22,000
84,000
30,000
3 snacks with 3 hot

2
drink and 4 cold drink
30,000
105,000
5 snacks with 3 hot

drink, 6 cold drink and
3
1 friut punch
Food Style (both buffet and a la

cart)
1
Japanese Style
500
25,000
Barbeque
300
30,000
300,000
Seafood
700
21,000
70,000
Thai food
400
480,000
640,000
320,000
Italian food
1000
80,000
40,000
50,000
1 tier cake
5,000
5,000
5,000
2 tier cake
7,000
3 tier cake
9,000
4 tier cake
12,000
28,000*
36,000
off-site catering
on site
32,000
15,000
25,000
35,000
48,000
1,175,000
1,929,000
1,928,000
2,400,000
1617000
300,000
192,000
18,000
30,000
35,000
42,000
70,000
1,120,000
560,000
280,000
25,000
15,000
49,000
140,000
420,000
420,000
70,000
1,337,000
44,000
56,000
240,000
320,000
320,000
240,000
4,620,000
13,000
34,000
60,000
50,000
327,000
Wedding Cake
Total
10,000
18,000
20,000
18,000
9,000
15,000
810000
997000
1,013,000
9,000
54000
12,000
35,000
60,000
46,000
25,000
286,000
1,716,000
949,000
16,405,000
956,000
915000
98,000
115
3.5 Marketing Expenses (Sale Incentive)

Our service have grand opening on Monday 1 February 2012. Therefore our service
has promotion to promote and attractive customers. The promotions have 2 set, first for the
couples who are going to get married in this month with a special set of wedding cake called
Forever and there will be the photo taken for the couples for free. Second one for the
birthday we will be given to the customer as a birthday gift with 10% discount.
Grand opening on January 1, 2012 (New Year party)
Specialty Married in Valentine day.
Birthday party
116
Brochure
The first year of open the office MEMORISE YOUR MEMORY WITH LUXURY
SERVICE Our service have grand opening on Monday 1 January, 2012. our service has
promotion to promote and attractive customers. The promotions have 3 sets, first ,for the one
who held the new year party with our orginzer,couples who are going to marry in valentine
day and the birthday party.
- for the one who held the new year party with us we will give free for cake value is
899 baht
-Who is going to get married in 14 of February, 2012 we will give a special gift for
the couple who marry in valentine day with photo taken set for free.
- Birthday party we will provide our customer as a birthday gift with 10% discount.
-The main objective of this arrangement is to promote the MEMORISE YOUR
MEMORY WITH LUXURY SERVICE make the customers recognize and attend our
service.
Cost for create new year party, 2012Cake, favor required by customers cost is 899
-Chocolate
-strawberry
-Vanilla
-Brownie
-Carrot cake
- Ice-cream cake
Cost for the couple who married in Valentine day is photo set, Cost for 4,500 baht
- Standard wedding photo size 8 X 10.
117
Cost for birthday party, we will discount for 10 percent for holding each event.
Year 2012
Expense
Jan
Over Time 6000

(40
Feb
Apr
May Jun
Aug
Sept
Oct
Nov
Dec
Total
6000
3000 3000 3000 3000 3000 3000 3000 3000 36000
Baht/
hour)
Accessory
10000
10000 5000 5000 5000 5000 5000 5000 5000 5000 60000
Decorate
200000 20000
220000
Cake
30000
10000
40000
Film
30000
25000
55000
Vinyl
20000
10000
30000
Brochure
5000
2000
7000
Advertising 2000
2000
2000 2000 2000 2000 2000 2000 2000 2000 20000
(FM)
Sticker
3000
2500
5500
Discount
20000
20000
40000
Total
513500
350000
Total
300000
Discount
Sticker
250000
Advertising (FM)
200000
Brochure
Vinyl
150000
Film
100000
Cake
Decorate
50000
Accessory
Over Time (40 Baht/ hour)
0
Jan
Feb
Apr May Jun
Aug Sept Oct Nov Dec
Market expense Year 2012
118
Year 2013
Expense
Jan
Over Time (40 6000
Feb
Apr
May Jun
Aug
Sept
Oct
Nov
Dec
Total
6000
3000 3000 3000 3000 3000 3000 3000 3000 36000
Baht/ hour)
Accessory
10000 10000 5000 5000 5000 5000 5000 5000 5000 5000 60000
Decorate
10000 10000
20000
Cake
30000 10000
40000
Film
10000 10000
20000
0
Vinyl
Brochure
5000
2000
7000
Advertising
2000
2000
Sticker
3000
2500
Discount
20000 20000
2000 2000 2000 2000 2000 2000 2000 2000 20000
(FM)
5500
40000
Total
248500
120000
Total
100000
Discount
Sticker
80000
Advertising (FM)
Brochure
60000
Vinyl
Film
40000
Cake
Decorate
20000
Accessory
0
Jan
Feb
Apr May Jun
Aug Sept Oct
Nov Dec
119
Year 2014
Expense
Jan
Feb
Apr
6000
3000 3000 3000 3000 3000 3000 3000 3000 36000
Accessory
10000 5000
5000 5000 5000 5000 5000 5000 5000 5000 55000
Decorate
10000 10000
20000
Cake
30000 10000
40000
Film
50000 25000
75000
Over Time (40 6000
May Jun
Aug
Sept
Oct
Nov
Dec
Total
Baht/ hour)
Vinyl
Brochure
5000
2000
7000
0
Advertising
(FM)
Sticker
Discount
20000 20000
40000
Total
273000
140000
Total
120000
Discount
Sticker
100000
Advertising (FM)
80000
Brochure
Vinyl
60000
Film
40000
Cake
Decorate
20000
Accessory
0
Jan
Feb
Apr May Jun
120
Year 2015
Expense
Jan
Feb
Apr
6000
3000 3000 3000 3000 3000 3000 3000 3000 36000
Accessory
10000 5000
5000 5000 5000 5000 5000 5000 5000 5000 55000
Decorate
10000 10000
20000
Cake
30000 10000
40000
Film
50000 25000
75000
Vinyl
5000
5000
Over Time (40 6000
May Jun
Aug
Sept
Oct
Nov
Dec
Total
Baht/ hour)
Brochure
Advertising
(FM)
0
Sticker
Discount
30000 20000
50000
Total
281000
160000
Total
140000
Discount
120000
Sticker
Advertising (FM)
100000
Brochure
80000
Vinyl
60000
Film
40000
Cake
Decorate
20000
Accessory
0
Jan
Feb
Apr May Jun
121
Year 2016
Expense
Jan
Feb
Apr
6000
3000 3000 3000 3000 3000 3000 3000 3000 36000
Accessory
10000 5000
5000 5000 5000 5000 5000 5000 5000 5000 55000
Decorate
10000 10000
20000
Cake
30000 10000
40000
Film
50000 25000
75000
Over Time (40 6000
May Jun
Aug
Sept
Oct
Nov
Dec
Total
Baht/ hour)
Vinyl
Brochure
Advertising
(FM)
Sticker
10000
10000
Discount
30000 20000
50000
Total
286000
160000
Total
140000
Discount
120000
Sticker
100000
Advertising (FM)
Brochure
80000
Vinyl
60000
Film
40000
Cake
20000
Decorate
Accessory
0
Jan
Feb
Apr May Jun
122
3.6 conclusions
Conclusion in market feasibility
In 2010, The Red Shirts protracted occupation of a central Bangkok area and the
eventual violent and deadly reiterated the highly divisive situation in Thai politics. In 2011,
As central Bangkok residents brace for possible floods and many factories north of the Thai
capital remain under two meters of water, investors are starting to ask whether the worst
floods in 50 years will damage the countrys prospects as a major global manufacturing base.
The World Bank assessment suggests that Thailand economic growth will shrink to 2.4%
from the previously projected 3.6%, following the recent flood in the country, Press TV
reports. Both of natural crisis and policy these are effect to the investment and many
companies while doing business. However, the economic tend to be good by the expending of
GDP in next year, everyone like to perceive the good service within the reasonable price,
then when we do business, we need to concern of the thing that can attract customer, honest
with our job and have a good marketing plan. We also have to follow and adapt to suit with
trend in order to gain the competitive advantage.
De Lusso catering has 3 directs competitor in Suratthani include with DP event
agency, Shoot wold agency and team work creative event. We also has many indirect
competitor such as Daimon plaza hotel, Saim Thani Hotel and Library hotel. We have to
learn competitor how they can survive in the market, we have to know their strange and
weakness and analyze to find the way to compete with them. For the first competitor , DP
event agency is the biggest one of Suratthani and their target market also include customer
from other province. They provide everything about catering and located in the urban of
Suratthani province anyway their marketing is kind of not good, they dont tell much about
the detail that can make they lose customer. Next one is Shoot world is smaller than DP event
agency but they has their own style and has product different and the the price is medium not
too low and not too high. The last competitive is Team work event, is a small company
located on suburb of the city, their target market is local people and concern with what
customer want, they service has a cheap price. Anyway they has not good in marketing that
make they has not much of customer.
For customer analysis, we focus on the downtown in Suratthani first by focus on life
styles or behavior and customer require. For competitive analysis, in Surattani, now there 4
123
competitors. It means there have high competitive also, so the company have to find the
strategy which can gain the completive advantage like making differentiate from other
competitors. We focus on the people aged between 20 50 years old in any gender because
they still love entertainment and still need to relationship with others in the society. Their
demand and their money can afford to our kind of business because they are working people,
so they have enough money to select our company to organize their event.
Our positioning as catering with luxury service in reasonable price, we provides the
happiness for the customers both of respond customer need and luxury service that u will
keep it as impressive memory, with professional staff, theme design decorate team and event
planner who suggest and help your event become luxury and respond all of your needs.
We use Marketing mix to apply with our business, with many package that customer
can mix by themselves and we also provide the addition service to customer. About pricing
we compare with competitor and think about the reasonable price depend on what customer
require. We will have promotion in special occasionally such as valentine or New Year such
as giving the gift and discount to make customer satisfy and become customer loyalty in the
future.
For sale forecast, we estimate by analyze the market of competitor, and we use the
market share to estimate the annual sale of our firm as 5 million baht because the statistic
show the whole income of service business and we are in this field, and we expect the growth
rate was 10% increase annually.
And for the marketing expense, at first we try to make customer remember our
company by advertising in many ways such as FM, Vinyl, sticker and Brochure. We also
focus on promotion, that provide a gift, free some addition service or discount depend on the
period that we set in the year. So, our marketing expense will appear a lot in discount and
gift(cake) and we invest a lot of money to decorate our office in the first year to make
customer feel about luxury and we also decorate the office to along with the occasionally day
to make customer surprise and impress.
124
Chapter 4
Technical Feasibility
Analysis
125
4.1 Production and Operation Analysis

4.1.1 Product Characteristics
Our company name is De Lusso catering work as the organizer or event planner under
the slogan of memorizes your memory with luxury service. We aim to fulfill the happiness of
the customers who is planning to hold the event with us by giving them with high quality
standard of service and product. We also caring about serve them the activities with friendly
service in order to make them feel comfortable or good whenever receive our service.
In term of the products we can plan for any events or parties it depends on the
customer required such as, wedding event, birthday party, even the meeting we also can
arrange for our customers. The equipment we are the representative who serve our customers
for table, plate, spoons and forks and other utensil, find out the site or locations in order to
match with the event and arrange for flower decoration for the place.
By the way, the price of preparing the event it depend on the customer needs and
other show or additional services required by customers we will deal for them.
De Lusso Catering service
Food
4. Food Stall
Barbeque Packages:
-American Barbeque
-Mexican Barbeque
-Crazy Kanob BBQ
-All Beer Backyard Barbecue
Seafood
-Shrimp
-Banana prawn
-Squid
-Octopus
126
-Shell
-Mussels
-Giant Oyster
-Blood Cockle
-Mantis shrimp
-Blue Crab
-Serrated mud crab
Japanese
Sushi Bar:
-Kani Nigiri
-Salmon Nigiri
-Tamago Nigiri
-Ebiko
-Tako Nigiri
-Mono Ebi,Mono Abiko
-Mono Seaweed Salad
-Mono Abio
-Mono Kani
Sashimi Menu:
-Salmon
-Saba
-Kani
-Tako
127
-Tuna
Tempura Menu:
-Ebi
-Nori
-Yasai
Italian Catering
-Mini Smoked Salmon Roll Philadelphia
-Cream Cheese
-Stirred fried Spaghetti with Garlic, Chili and Olive oil
-Chicken Mozzarella Cheese
-Bruschetta Tomato and cheese
-Garlic Bread
-Spagetti Bolognese (tomato sauce)
-Spagetti Cream sauce
-Maccaroni cream (mushroom and ham)
-Mushroom cream
-Pork Steak with Mushroom sauce
-Parma Ham Steak
-Chicken Beast steak
-Salmon Spicy Steak
128
2. Cocktail
- Thousand Island
- Japanese Dressing
- Caesar
- Italian Dressing
- Cream
Bread canap.
- Bread Stick wrapped with Bacon
- Bake Sea bass, Sesame dip with Japanese Sauce
- Chopped Egg, Bacon, Smoked Ham, Cheddar Cheese
- Fried Ham or Salmon Sandwiches Roll
- Pork Steak with Mushroom sauce
- Parma Ham Steak
- Chicken Beast steak
- Salmon Spicy Steak
Dessert
- Tofu with Fruit Salad
- Strawberry Trifle
- Strawberry Tart
- Blueberry Tart
- Fruit Tart
- Brownie
- Fresh Fruit Skewer
129
General Menu.
- Kao Nah Moo Yang (Roasted pork on Japanese rice with thai condiments)
- Labb Fried Chicken - Korean Steak
- Yam Look Chin (Pork Ball Skewer with spicy condiments)
- Pork Stay with Peanut Sauce
- Kuay Tiew Lui Suan (Fresh Spring Roll in Thai Style)
- Thod Mun Pla (Fish Cake)
- Kao Tang Nah Tang (Crispy Rice with Minced Pork)
5. Coffee Break
-sauce pie
-Ham Croissants
-Sausage Croissants
-Tuna Croissant
-Chicken Croissants
-Bacon with mushroom
Muffin
-Banana Muffin
-Blueberry Muffin
-Chocolate Muffin
Cookies
-Chocolate chip Cookies
-Coffee Cookies
-Almond cookies bars
-Almond Tart
Specialties
-Cinnamon Roll
-Brownie
130
-Blueberry Tart , Stawberry Tart

-Fruit Tart , Eclair
-Almond tuiles
-Butterfly
-Parnacotta
-Banoffee
-Mini Chicken Club Sandwiches
-Mini Salmon Sandwiches
-Mini Ham Sandwiches
-Mini Tuna Sandwiches
-Mini Chicken Sandwiches
Choice of bread
-Croissant
-Whole Wheat Bread
-White Bread
-Bun burger
Juice
Orange Juice , Lemongrass
Rosella
Fruit Punch
Bale Fruit
,
Kiwi Fruit Juice
Guava Juice , Cherry blossom

Apple Juice , Pandan Juice
Lemonade
, Chrysanthemum
Blue Hawaii / Blue lemon

Soft Drink (250 ml)
Mango Juice
Mangosteen Juice
Pineapple Juice
Hot beverage
Hot Coffee
Hot Tea (Twining)
With International Delight
131
Cold Beverage
Iced Lemon Tea
Iced coffee
Iced Cocoa
Cha-Yen
Iced Mocha Delight
Vanilla Cocoa
Apple Tea
Lychee Tea
6. Buffet
Fired
-Fried chicken with sour sauce.
- Fish fired with Garlic.
-Fried fish with fish sauce.
-Chicken red sauce.
-Fried shrimp
-Fried fish.
Spicy Salad
-Herb spicy salad.
- Fired fish slad.
-Spicy shrimp salad
- Tua Phoo spicy salad.
132
Rice
-Fired egg rice
-Fired rice with curry.
-Fired Smokey shrimp.
Wedding cake
133
Wedding Cub cake
.
Flower
134
Room
Luxury Style
-Small size
-Medium size
Large size
135
Modern Style
Table /chairs and room set
136
4.1.2 Services Process
customer
payment
serving,
catering
event
order
product
processing,
service
delivery
Then service process begin at

1. The Company advertises by using the brochure, vinyl cutout and local radio, to
convey customer to know about the firms services as show on the brochure.
2. The second step is then the customers perceive our firm as a luxury service provider
with the fair price is so they will ask for our services.
3. The third step, customers order the thing they want.
4. The forth step is only for our company to organize and prepare the best catering event
to satisfied our customers.
5. The fifth step is on the day of catering event, it is the day that customer will receive
the full service of us
6. Finally, the customer have to pay to our
137
First step, communication channel (brochure)
Second step, customer has ordered at our office
Third step, we prepare service
Forth step, catering event
Final step, customers pay money
138
4.1.3 Location
De Lusso
139
4.1.4 Facility Layout
140
First Floor
141
Second floor and Third floor
4.1.5 Machine/Tools/Equipment
Image
description
Table Set
Price : 8,990 baht
142
Courter
Color : White
Price: 10,000 baht
Bath Accessories
Price : 850 baht
Mirror
Size : 60 x 80 CM
Price : 600 baht
Cleaning Tools
Price : 1,800 baht
Counter
Price : 15,000 baht
143
Computer Tables
Size : 119.2 x 60 x 75 CM
Price : 5,400 baht
Bookcases
Size : 80 x 40 x 159.4 CM
Price : 3,000 baht
Home office set

Color : Black
Size : 1.6 x 2.0 m.
Price : 18,600 baht
Cabinet
Color : White
Size : 80 x 40 x 159.4 CM
Price : 4,790 baht
144
Working Chair
Color : Black
Price : 1,800 baht
Bookcases
Size : 81.5 x 33 x 210 CM
Price : 3,200 baht
Armchairs
Price : 5,800 baht
Floor Lamp
Color : Silver
Size : 32 x 14 x 160 CM
Price : 2,700 baht
145
Chandelier
Color : White
Size : 56x56x50 cm
Price : 6,990 baht
Chandelier
Color : Black
Size : W74 x D74 x H56 cm.
Price : 5,900 baht
Coffee Table
Color : White
Price 4,500 baht
Side Tables
Color : Black
Size : 46 x 34.5 x 62.5 CM
Price : 1,490 baht
146
Sofa Set / 4 seats

Color : White
Price : 49,800 baht
Sofa Set / 6 seats

Color : Black and white
Price : 52,300 baht
Sofa
Price : 5,000 baht
Plug
Price: 250 baht
147
Telephone
- DTMF/DP Selectable
- Flash Selectable : 100/290/630 ms
- Handset Receiver Volume Selectable -Six Steps
- Incoming Call Indication
- Message Waiting Lamp
- Redial Key
- Adjustable Ring Tone Pitch - Three Positions
- Adjustable Ringer Volume - Four Levels
- Dynamic - Type Receiver in Handset
- Electret Condenser Microphone (ECM) in
Handset
- Data Port for Modem / Fax
- Desk / Wall Mountable
- 8 One-touch / Speed dial Buttons
Price: 300baht
LED LG 3D 47" 47LW5700 Full HD/120 Hz/
Contrast 9,000,000:1
Picture, Cinema 3D LED
- Full HD 1,920 * 1,080p
- Response time 2.4 ms
- Contrast Ratio 8,000,000 : 1
- TruMotion 120/100 Hz
- Smart Energy Savingplus
- AV Mode
- Picture Wizard II
Sound
- Invisible speaker
- Infinite 3D surround
- Clear voice II
- Dolby Digital
148
Design
- Monotonous Clean & Simple
- Slim
- Soft Touch
Connectivity & Convenience

- Smart TV
- Social TV
- Magic Motion Remote Control (Option)
- 4 * HDMI
- Digital audio out
- DLNA / Wi-Fi Ready (USB Dongle)
- USB 2.0 ,DiVX HD plus
Brand : ASUS N43SL-V2G-VX218D
CPU : 2nd Generation Intel Core i7-2670QM (2.20
GHz, 6 MB L3 Cache, up to 3.10 GHz), RAM 4
GB DDR3
Output : 14 inch WXGA (1366x768) COLOR
SHINE SLI,L, Graphic NVIDIA Geforce GT540M
with 2 GB DDR3 VRAM
Input devices and technology : Keyboard, mouse
and Audio By Bang & Olufsen ICEpower.
Secondary storage :
Hard disk disc 750GB-
7200rpm DVD Writer (Dual Layer Support)

Communication devices :Bluetooth, LAN, 2.0 Mega
Pixel Fixed web camera, 8 in 1 card reader, Wifi
802.11 b/g/n
OS Bundle : DOS Operating System

Price : 32,000 bath
149
Brand : HP
Model : Pavilion p6-2070L (Black)
Processor : Intel Celeron G540 Processor
(2.50GHz , 2MB L3 Cache)
Chipset : Intel H61
Graphics : Intel HD Graphics 1000/Share
Main Memory : Single DDR3 2GB 1333MHz
(Max.capacity of system memory 8 GB)
Hard Drive : 500GB Harddisk
Optical Disk Drive : DVD Super-Multi DL Optical
Drive
Audio : Realtek High Definition Audio
Network : Realtek PCIe GBE Family Controller
Wireless : 802.11n Wireless LAN
VGA Port : 1 Port
DVI Port : 1 Port
USB2 Port : 2 x Ready-to-Use USB 2.0 Ports / 4 x
Ready-to-Use USB 2.0 Ports (Back Panel)
CardReader : 3-in-1 Card Reader
Microphone-in Jack
Headphone-Out Jack
OS
Free DOS
Free Bundle
150
HP Keyboard & Mouse USB

Price 10,590 bath
LED (Backlight) 20'' DELL IN2030M (DVI, B)

Screen Ratio :16:9
Response Time :5 ms
Max. Resolution :1600 x 900 / 60 Hz
Brightness :250 cd/m2
Display :20" - widescreen
Color System :16.7 million colors
Voltage/Frequency :AC 120/230 V ( 50 - 60 Hz )
Power Consumption :20 Watt
VGA Port :1 Port
DVI Port :1 Port
Refrigerator Mini Bar Toshiba Model GR-A906Z
Price : 5,190 bath
151
Jar
Express a water jug Stainless 11 cm
Wide, 21.5 cm high capacity to 1.9 liters
of water to hold the handle easily.
A version without opening the lid
But with the lid closed so that only half the drinks
M not the six-spotted
Price: 380 baht
Courter
Price: 10,000 baht
Air condition 12000 BTU

12,000 BTU Art Cool, Gold Fin Anti-Corrosion,
Jet Cool, Natural Wind by Chaos Swing,
Full Function LCD Remote, Sleep Mode
Auto Operation, Anti Bacteria Filter, Auto Restart,
Neo Plasma Filter, Mirror Finish
Price: 18,000 baht
152
Brand : Misubishi
Model : SRK25CKS
BTH : 24238.17
Jet flow(Jet Engine Technology)
Computation Fluid Dynamic
3D Auto
24-hours Ion (2500-3000/cc)
Self-Clean Operation
Luminas Button
Natural Enzyme Filter
Natural Solar Filter
24-hour Program Timer
Price: 37,500 baht
WiFi Machine
Price: 3,299baht
WiFi Machine
Price: 2,990baht
153
Bathroom
WC C-6532 Tennessee White Hinkle
Brand: COTTO
Category toilet bowl
Color: White
Code: 103439
Price 4,200 baht
Round glass bowl (complete set) BGS-002 white

Brand JSK
Category placed on the counter
Color: White
Code 99313
Price: 1,100
Shower spray head, pay + line PM605 # WH

(HM) and white.
Brand PREMA.
Category hose set pay
Color: White.
Code 98428
Price: 200
154
4.1.6 Logistics Management

Transportation is the process for moving people or equipment from some place to
another place. Logistics are the key role to support our catering run quickly and more
convenient. The costs for transport our equipment and staff can affect to net profit of our
company too if we choose inappropriate method. As you know that logistics have 5 types by
Louis W. stern, Adel I. El-Ansary and Anne T. Coughlan (1996 : 155) there are rail, truck,
water, air and pipeline. Our company provides the catering in Suratthanee and nearby so we
choose truck to carry our equipment and staff because we have not too long distance. When
we focus to the costs by compare with other type of logistics and we found that it uses least
of money for investment, fast and convenient. Next its flexible because we can change the
rout and size or type of the vehicles. Besides we can transfer equipment directly to the
destination or home of our customer. Last we can use it all the time, arrive be on time and no
need to concern about time table as train or airplane. We prepare it by bought a pick-up car
and van for using in our company besides we have a contact with SISAHY TRANSPORT
Company. It has an office in Bangkok, Suratthanee and other provinces and these are
telephone number; 0-24516712, 0-7721-8221,0-7721-8238,089-679-2607. This company has
various vehicles provide us to choose depend on size, amount and type of equipment that we
have to transfer in Suratthanee and nearby provinces. Its office open very Monday Saturday
from 8.00 18.00 we can use their service to transfer to other provinces and SISAHY express
transport service. We can pay by cash when its finish transferring , pay by period, bile and
long term contract. We ready to organize luxury catering for u please give us a chance to
create your good memory. http://sisahy.com/2011/services.html.
These are the vehicles of our company http://www.toyota.co.th/index.php
155
1,148,000 Baht http://www.toyota.co.th/product.php?model=commuter
487,000 Baht http://www.toyota.co.th/product.php?model=vigo_std_and_extra_cab
156
4.1.7 Facility Management

De Lusso Catering has the facility management both providing the convenience for
the customers and protection our owe office. Our office has both general facility management
and identity our shop facility management following;
Wi-Fi service
Our office provides the Wi-Fi in order to enjoy life and
convenient for the customer who come to contact with us. Nowadays the
Internet wirelessly that is becoming increasingly popular in many places
because of the comfortable and affordable. Including PC notebook in the
current system
Wi-Fi
installed then
it
has popular and good
services of buildings,
some places may charge or let free in the case of a customer's location. Life enjoy with WiFi by Matrix Network Wi-Fi internet and experience the unlimited online freedom with Wi-Fi
high-speed internet , now customer can enjoy sending and receiving E-mail, downloading
data and information or liaising with their business partner more rapidly and conveniently
anywhere anytime with 20-100 times faster than typical wireless internet. Wi-Fi by Matrix
offers the maximum sending and receiving signals of 6 Mbps and 1 Mbps respectively per
one Wi-Fi account.
Internet Zone
Our office provide the internet zone that there are two PC computers to provide to our
customers who come to contact our service that they may be search the internet when waiting
and they can see type of event that we provide to be in display on desktop company and in
the first place or home place of both of Internet Explorer, Mozilla Firefox and Google
Chrome that can help to decision of customers and be a way to advertise our company.
Air-condition processing
Air-condition processing will be done by the company that we will buy air-condition
because price of air-condition processing already. So our shop provides air-condition about 5
machines that can separate 3 machines is 18,000btu and 1 machine is 12,000btu.
Electricity
Electricity will be plan by us but we will hire electrician to do the processing of
electricity of electricity follow our plan but we select characteristic of lamp or light for
decorate our office.
157
True Vision
Our office provides the television for the customers that is True Vision that we choose
to set up in our office is knowledge package which has 56 channels. The true vision staffs
will set up equipment that relate with true vision signal within our shop by them (truepartner
2011).
4.1.8 Machine/Tools/Equipment
Catering Equipment
Image
Description
Basic dining table
Material: rubber wood products.
Dimensions: [W x L x H]: 85 x 135 x 74 cm.
Price: 5,200 baht
Basic dining chair
Material: rubber wood products.
Dimensions [W x L x H]: 40 x 36 x 45 cm.
Price: 1,200 baht
Merry Dining round table

Material: white melamine laminated top
Dimensions: 120 *75 cm.
Price: 2,300 baht
158
Bonca Oval table

Material: wood products.
Dimensions [W x L x H]: 80x150x75 cm.
Price: 2,300 baht
Bonca Square table

Material: wood products.
Price: 1,800 baht
Meeting Table 18 seats

Material: Melamine
Price: 16,500 baht
Stacking Chair
Material: Steel 1.2 mm. and leather
Price: 500 Baht
159
Bangkok cliff Chairs Skirting

Price: 240 Baht
Bangkok cliff Tables Skirting

Price: 450 Baht
Curve Tent
- General specifications for steel with a plain fabric
600D.
- 5*12 Meter
- Price: 36,900 Baht
Gable Tent
600D.
- 5*12 Meter
- Price: 32,000 Baht
160
Pyramyd Tent
600D.
- 5*5 Meter and 6*6 Meter
- Price: 9,000 Baht , 11,000 Baht
Mug Glass
Size: Mouth glass 8.3 cm., Height 10.3 cm.,
Capacity of 11.25 oz. or 320 ml.
Price: 20 Bath per glass

Long Drink Glass
Capacity of 13.5 oz. or 384.75 ml.
161
Rock Glass
Capacity of 2 oz. or 60 ml.

Goblet Wine Glass
Capacity of 10.75 oz. or 308 ml.

Flute Champagne Glass
Capacity of 5 3/4 oz. or 165 ml.
Price: 288 glasses and screen 1 colour = 70 Bath

per glass
162
Brandy glass
Size: Mouth glass 54.5 cm., Height 11 cm.,

per glass
Cocktail Glass

per glass
Cognac Glass

per glass
163
Goblet Wine Glass

Size: Mouth glass 7 cm., Height 19.95 cm.,

per glass
Juice Glass

per glass
White wine Glass

per glass
164
Red wine Glass

per glass
Coffee Set
Size: 5*5 cm.

Price: 1,000 set = 120 Bath
Coffee Spoon
Made from Stainless Steel with chrome. Long 11

cm and thick 1.2 mm
Price: 70 Bath per dozen
165
Fruit Fork
Made from Stainless Steel with chrome. Long 11

cm and thick 1.2 mm
Price: 70 Bath per dozen

Serve Spoon
Size: Weight: 125 g.

Length: 23.0 cm
The width of the blade: 5.9 cm
Thickness: 10 mm
Price : 75 Bath per price

Serve Fork

Length: 23.7 cm
Thickness: 10 mm
166
Butter Knife

Length: 20.2 cm
Thickness: 10.2 mm

Fish Knife
Size: Weight: 70 g.
Length: 21 cm
Thickness: 8.5 mm
Ice-cream Spoon
Size: Weight: 48 g.
Length: 13.5 cm
Thickness: 8.5 mm
167
Dipper

Length: 35 cm

White Ceramic Dishes
Consist of : round plates 26.5 cm and 21.5 cm, cup

bowl 13.0 cm and 17.0 cm. and mug glass 0.37
liter.
Price: 320 Bath

Bone China ceramic Dishes, Golden Annette style.
Consist of: 2 rice plates, 2 big deep plates, 2 big

deep plates, 2 noodle bowls and 2 soup bowls.
Price: 1,500 Bath
168
Napkins
Size 33*33 cm.
Price: 30 Bath
Food warm pot
Made from stainless steel
Size: d 390 x h 390 mm.
Food warm Tray
Size: d 300 mm.
Price: 5,500 Bath
169
Soup warm pot and Round Chafing Dish w/ Gilt

legs
Size: L 520 X D 540 X H 460 MM.
Price: 7,500 Bath
Fruits tray 3 floor
Size: D28 X H32.5 CM.
Price: 1,250 Bath
Non-slip tray
Size : 16 inch
Price: 500 Bath
170
Non-slip tray
Size : 20 inch
Price: 650 Bath

Non-slip tray
Size : 14*18 inch
Price: 700 Bath

Non-slip tray
Size : 15*20 inch
Price: 800 Bath

Tray Rack
Size: L460 X W505 X H800 MM.
Price: 2,000
171
Ice Basket
Price: 340 Bath
Wine Basket
Size: d 20 x 22 cm
Price: 1,200
Ice Tong
Price: 45 Bath
Stainless steel tray Cart
size L700 X W410 X H890 MM
Price: 6,000
172
Color Cristal jar
rectangular jar 6 * 6 6 cm high
Price: 1,690 Bath per 5 peaces

Wide Mouth Cristal jar
Wide mouth glass rectangular 10 x 7 cm high 21

Wide mouth glass rectangular 9 x 7 cm high 16
Wide mouth glass rectangular 10 cm high 8 * 6.5.
Price: 1,890 Bath per both of 3 peaces
4.2 Cost of investment

Billboard of company
Billboard of Company order from the Expert Printing company
located on 183/5 moo
8 Soi Nongsukhaphibal
1, Bang care Bangkok 10160
Tel: 0-2811-0934 , 0-2811-0935 , 0-2811-0936.Type of
billboard is fiber and the color is purple with white letter . The size of billboard is 2900
square centimeter. The billboard is planted by the light. So the price is 75,000 include
service.
173
Billboard tax
Due to DE Lusso Catering Billboard to commerce so we have to pay for tax as
regulation. The billboard is kind of square with the size is 2900 square centimeter with
English latter and the logo of company according to, tax rate regulation is 40 Baht/ 500
square centimeter. So the tax is 2900 / 500 approximately 6 * 40 = 240 Baht and pay at
finance of Suratthani municipality located on Tumbon Talad, Aumphoe Mueng, 84000 Tel.
0-7728-7488, 0-7728-9227
http://www.expprint.com/contact/index.php
Document for paying tax

1)
ID card
2)
Copy of census
3)
Register of value added tax
4)
Certificate of company
5)
Slip from plate shop
Registration
Juristic Person Registration
-
Company Limited Registration
Submit the names company is De Lusso catering
for determine not same as the name
reserved other company.

List of the document and information are used below
1.
Registration document request for the new establish enterprise (50 Baht)
2.
A copy of an entrepreneur identification card
3.
A copy of an entrepreneur address
4.
Proxy letter (if there is)
5.
Name and address of a proxy identification card
6.
Stamp of Company
174
Objective
Establish De Lusso Catering to arrange and serve high quality standard of service
and product to customers in planning event and party at, Bang Yai road, Aumphoe Mueng,
Suratthani, 84000
Cost of equipment and constructions
Air conditioner setting cost
We set for 4 air conditioners the cost is 18,000 Air condition 12000 BTU 12,000 BTU
Art Cool, Gold Fin Anti-Corrosion, Jet Cool, Natural Wind by Chaos Swing, Full Function
LCD Remote, Sleep Mode Auto Operation, Anti Bacteria Filter, Auto Restart, Neo Plasma
Filter, Mirror Finish
4x18, 000 = 72,000
Computer table; 4 x5490 = 21960 baht
Cost of Decoration
- Tile
Material and wage fee
Reception zone floor, area 4*6 meter = 24 square meter
Use Laminate
Material fee 550 per square meter
Wage
150 per square meter
Total
Total
700*24 square meter = 16,800
175
Living zone floor for customer sitting, area 10*3 meter = 30.00 square meter.
Use Granite
Wage
Total
Total
400x 30 square meter = 12,000
Table Set
There are 3 table sets price : 8,990 bath
8990 X 3 = 26970
-Courter
Color: White
Price: 10,000baht there is one counter so the cost , equal to 10,000
Bookcases
Home office se one set : Price : 18,680 bath
176
Outdoor floor, area 1.5*4= 6 square meter
Use hardwood1*2.54 Centimeter and paint with dye

Wage
Total
Total
750*6 square meter = 4,350
Sofa Set / 4 seats one set

Color : White Price : 69,800 bath
177
4.3 Investment Cost
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Description
Table set
Counter
Artificial Flowers
Artificial Flowers
Bath Accessories
Mirror
Cleaning Tools
Counter
Computer table
Book Case
Home office set
Cabinet
Working Chair
Bookcases
Armchairs
Floor Lamp
Chandelier W
Chandelier B
Coffee table
Side Tables
Coffee Table
Sofa Set / 4 seats
Sofa Set / 6 seats
Sofa
Max
Staple Max
Punch Machine
Scissors
Bill spit
Pencil
Erase
Pen
Liquid paper
Scotch tape
Plug
Knife
Telephone
Elephant Pad Model
LED LG 3D 47"
ASUS N43SL-V2G-VX218D
capacity
3
1
1
1
2
2
2
2
4
1
1
1
12
1
2
5
2
2
2
1
1
1
1
3
5
12
5
5
5
3
3
5
5
3
5
3
3
20
2
1
Price per piece

8,990
10,000
495
299
850
1,200
1,990
15,000
5,490
3,290
18,680
4,790
1,990
3,450
6,900
2,790
6,990
5,900
4,990
1,490
7,900
69,800
58,300
8990
60
65
320
70
12
10
10
10
50
28
250
60
300
25
45,990
32,000
Total
26,970
10,000
495
299
1700
2,400
3,980
30,000
21,960
3,290
18,680
4,790
23,880
3,450
13,800
13,950
13,980
11,800
9,980
1,490
7,900
69,800
58,300
26,970
300
780
1,600
350
60
30
30
50
250
84
1,250
180
900
450
91,980
32,000
178
No
41
No
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
Description
Pavilion p6-2070L
Description
LED (Backlight) 20'' DELL IN2030M
Magazine Rack
Refrigerator Mini Bar Toshiba Model
GR-A906Z
Plastic glass
Jar
Courter
Misubishi SRK25CKS (Air condition
Home Theater LG HT762TZ
Tissu paper
Napkin
Liquid Soap
Light
Cashier Machine
WiFi Machine
WiFi Machine
COTTO WC C6532 Tennessee White Hinkle
Round glass bowl (complete set) BGS002 white
Shower spray head, pay + line PM605 #
WH (HM) and white
Basic dining table
Basic dining chair
Bonca Oval table
Bonca Square table
Stacking Chair
Curve Tent
Gable Tent
Pyramyd Tent 5*5 Meter
Mug Glass
Long Drink Glass
Rock Glass
Goblet Wine Glass 1
Brandy glass
Cocktail Glass
capacity
5
capacity
5
2
Price per piece

10,590
Price per piece
4,200
890
Total
52,950
Total
21,000
1,780
5,190
10,380
20
2
2
1
18
414
10,000
18,000
24239
360
818
20,000
18,000
48478
8,900
5
27
65
110
2,800
3,299
2,990
17,800
50
54
130
3300
2800
3299
5980
10
4,200
42,000
1,100
2,200
10
200
2,000
50
300
50
50
50
3
900
300
500
4
4
5
5
3,600
3,024
3,600
1,440
1,440
1,440
1,440
5200
1700
2880
2680
2170
17787
790
1,800
600
39,000
34,000
19,000
27,000
23
15
8
59
80
67
67
260000
510000
144000
134000
108500
53361
711,000
540,000
300,000
156,000
136,000
95,000
135,000
82,800
45,360
28,800
84,960
115,200
96,480
96,480
2
2
10
2
2
30
1
3
2
179
No
81
82
83
No
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
Description
Cognac Glass
Margarita Glass
Burgundy Glass
Description
Goblet Wine Glass 2
Saucer Champagne Glass
Liqueur Glass
Juice Glass
White wine Glass
Red wine Glass
Coffee Set
Coffee Spoon
Fruit Fork
Serve Spoon
Serve Fork
Butter Knife
Fish knife
Ice-cream Spoon
Dipper
Bone China ceramic Dishes, Golden
Annette style.
Royal Bone China Tea and coffee set
Napkins
Food warm pot & Food warm Tray
Soup warm pot and Round Chafing
Dish w/ Gilt legs
Fruits tray 3 floor
Non-slip tray 14
Non-slip tray 16
Non-slip tray 20
Non-slip tray 10*14
Non-slip tray 12*16
Non-slip tray 14*18
Non-slip tray 15*20
Tray Rack
Ice Basket
Wine Basket
Ice Tong
Cristal jar
Color Cristal jar
capacity
1,440
1,440
1,440
capacity
1,440
1,440
1,440
1,440
1,440
1,440
1,000
1,200
1,200
500
500
500
500
500
100
500
Price per piece

135
150
150
Price per piece
80
67
79
67
78
92
138
75
75
338.3
208.56
208.56
169.84
121.44
634.48
599
Total
194,400
216,000
216,000
Total
115
96,480
113,760
96,480
112,320
132,480
138,000
7,500
7,500
169,150
104,280
104,280
84,920
60,720
63,448
299,500
300
4,200
1,260,000
50
4,000
50
5,800
30
5,800
290,000
120,000
290,000
50
22,000
1,100,000
50
20
20
20
20
20
20
20
10
200
50
200
20
100
100
100
1,280
450
560
720
400
650
760
820
2,700
390
1,200
45
9,500
1,990
1,890
1,990
64,000
9,000
11,200
14,400
8,000
13,000
15,200
16,400
27,000
78,000
60,000
9,000
190,000
199,000
189,000
199,000
Total
10,976,011
180
4.3.2 Depreciation
Administration Cost
Depreciation 2011
Description
Price
yea Depreciat
Ja
Fe
Ma
Apr Ma
Ju
il
ion
Jul
Au
Se
Oc
No Dec
Accum
Depreciat
ion
26,970
3,371
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
3,370.8
900
300
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
300.0
TV-LED LG 3D 47"
91,980
10
9,198
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
9,198.0
ASUS N43SL-V2G-
32,000
6,400
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
6,400.0
Pavilion p6-2070L
52,950
10,590
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
10,590.0
LED (Backlight) 20'' DELL
21,000
10
2,100
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
2,100.0
Refrigerator Mini Bar
10,380
2,076
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
2,076.0
18,000
3,600
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
3,600.0
Misubishi SRK25CKS
48,478
9,696
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
9,695.6
17,800
3,560
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
3,560.0
Chandelier W
13,980
10
1,398
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
1,398.0
Table set
Telephone
VX218D
IN2030M
18000 BTU
181
Chandelier B
11,800
10
1,180
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
1,180.0
Counter
10,000
1,250
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
1,250.0
Counter
30,000
3,750
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
3,750.0
computer table
21,960
2,745
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
2,745.0
3,290
411
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
411.3
18,680
2,335
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
2,335.0
Cabinet
4,790
599
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
598.8
Working Chair
1,990
249
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
248.8
Bookcases
3,450
431
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
431.3
Armchairs
6,900
863
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
862.5
Side Tables
1,990
249
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
248.8
Coffee table
4,990
624
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
623.8
Floor Lamp
2,790
349
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
348.8
Coffee table
7,990
999
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
998.8
Sofa Set / 4 seats
69,800
8,725
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
8,725.0
Sofa Set / 6 seats
53,800
6,725
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
6,725.0
sofa
8,990
1,124
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
1,123.8
Cashier Machine
2,800
933
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
933.3
WiFi Machine
3,299
1,100
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
1,099.7
WiFi Machine
2,990
997
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
996.7
39,000
19,500
1,625
1,625
1,625
1,625.
1,625
1,625
1,625
1,625
1,625
1,625
1,625
1,625
19,500.0
Book Case
Home office set
Curve Tent
182
Gable Tent
34,000
17,000
.0
.0
.0
.0
.0
.0
.0
.0
.0
.0
.0
1,416
1,416
1,416
1,416.
1,416
1,416
1,416
1,416
1,416
1,416
1,416
1,416
.7
.7
.7
.7
.7
.7
.7
.7
.7
.7
.7
17,000.0
19,000
9,500
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
9,500.0
27,000
13,500
1,125
1,125
1,125
1,125.
1,125
1,125
1,125
1,125
1,125
1,125
1,125
1,125
13,500.0
.0
.0
.0
.0
.0
.0
.0
.0
.0
.0
.0
5,800
2,900
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
2,900.0
22,000
11,000
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
11,000.0
Fruits tray 3 floor
64,000
32,000
2,666
2,666
2,666
2,666.
2,666
2,666
2,666
2,666
2,666
2,666
2,666
2,666
32,000.0
.7
.7
.7
.7
.7
.7
.7
.7
.7
.7
.7
Non-slip tray 14
9,000
4,500
375
375
375
375
375
375
375
375
375
375
375
375
4,500.0
Non-slip tray 16
11,200
5,600
467
467
467
467
467
467
467
467
467
467
467
467
5,600.0
Non-slip tray 20
14,400
7,200
600
600
600
600
600
600
600
600
600
600
600
600
7,200.0
Non-slip tray 10*14
8,000
4,000
333
333
333
333
333
333
333
333
333
333
333
333
4,000.0
Non-slip tray 12*16
13,000
6,500
542
542
542
542
542
542
542
542
542
542
542
542
6,500.0
Non-slip tray 14*18
15,200
7,600
633
633
633
633
633
633
633
633
633
633
633
633
7,600.0
Non-slip tray 15*20
16,400
8,200
683
683
683
683
683
683
683
683
683
683
683
683
8,200.0
Tray Rack
27,000
13,500
1,125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
13,500.0
Ice Basket
78,000
39,000
3,250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
39,000.0
Wine Basket
60,000
30,000
2,500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
30,000.0
Description
Price
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
Food warm pot & Food

warm Tray
Soup warm pot and Round
Chafing Dish w/ Gilt legs
Depreciation
183
9,000
4,500
375
375
375
375
375
375
375
375
375
375
375
375
4,500.0
190,000
95,000
7,917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
95,000.0
Cristal jar
199,000
99,500
8,292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
99,500.0
Color Cristal jar
189,000
94,500
7,875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
94,500.0
199,000
99,500
8,292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
99,500.0
Mug Glass
82,800
41,400
3,450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
41,400.0
Long Drink Glass
45,360
22,680
1,890
1890
1890
1890
1890
1890
1890
1890
1890
1890
1890
1890
22,680.0
Rock Glass
28,800
14,400
1,200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
14,400.0
Goblet Wine Glass 1
84,960
42,480
3,540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
42,480.0
115,200
57,600
4,800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
57,600.0
Brandy glass
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
48,240.0
Cocktail Glass
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
48,240.0
Cognac Glass
194,400
97,200
8,100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
97,200.0
Margarita Glass
216,000
108,000
9,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
108,000.0
Burgundy Glass
216,000
108,000
9,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
108,000.0
115
58
57.5
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
48,240.0
113,760
56,880
4,740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
56,880.0
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
48,240.0
White wine Glass
112,320
56,160
4,680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
56,160.0
Red wine Glass
132,480
66,240
5,520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
66,240.0
Ice Tong
Goblet Wine Glass 2

Liqueur Glass
Juice Glass
184
138,000
69,000
5,750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
69,000.0
Coffee Spoon
7,500
3,750
313
313
313
313
313
313
313
313
313
313
313
313
3,750.0
Fruit Fork
7,500
3,750
313
313
313
313
313
313
313
313
313
313
313
313
3,750.0
Serve Spoon
169,150
84,575
7,048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
84,575.0
Serve Fork
104,280
52,140
4,345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
52,140.0
Butter Knife
104,280
52,140
4,345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
52,140.0
Fish knife
84,920
42,460
3,538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
42,460.0
Ice-cream Spoon
60,720
30,360
2,530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
30,360.0
Dipper
63,448
31,724
2,644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
31,724.0
299,500
149,750
12,47
1247
1247
12479
1247
1247
1247
1247
1247
1247
1247
1247
149,750.0
Bone China ceramic Dishes,
######
630,000
52,50
5250
5250
52500
5250
5250
5250
5250
5250
5250
5250
5250
12,08
1208
1208
1208
1208
1208
1208
1208
1208
1208
1208
1083
1083
10833
1083
1083
1083
1083
1083
1083
1083
1083
Coffee Set
630,000.0
Golden Annette style.

Royal Bone China Tea and
290,000
145,000
12083
145,000.0
coffee set
Basic dining table
260,000
130,000
10,83
130,000.0
Basic dining chair
510,000
255,000
21,25
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
255,000.0
144,000
72,000
6,000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
72,000.0
Bonca Oval table
134,000
67,000
5,583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
67,000.0
Bonca Square table
108,500
54,250
4,521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
54,250.0
53,361
26,681
2,223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
26,680.5
185
Stacking Chair
711,000
355,500
29,62
2962
2962
Bangkok cliff Chairs
540,000
270,000
22,50
2250
2250
12,50
1250
1250
29625
2962
2962
2962
2962
2962
2962
2962
2962
22500
2250
2250
2250
2250
2250
2250
2250
2250
1250
1250
1250
1250
1250
1250
1250
1250
355,500.0
270,000.0
Skirting
Bangkok cliff Tables
300,000
150,000
12500
150,000.0
Skirting
COTTO WC C-
42000
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5,250.0
2200
275
275
275
275
275
275
275
275
275
275
275
275
275
275.0
2000
250
250
250
250
250
250
250
250
250
250
250
250
250
250.0
6532 Tennessee White Hinkl

e
Round glass bowl (complete
set) BGS-002 white
Shower spray head, pay + lin
e PM605 # WH (HM) and
white
186
Administration Cost
Depreciation 2012
Description
Price
valu
year
Mar
Apri
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
3,371
300
10
9,198
6,400
10,590
10
2,100
Accum
Depre
23,599
Telephone
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
6,741.6
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
600.0
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
18,396.0
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
12,800.0
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
21,180.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
4,200.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
4,152.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
7,200.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
19,391.2
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
7,120.0
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
2,796.0
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
2,360.0
600
900
TV-LED LG 3D 47"
82,782
91,980
25,600
32,000
Pavilion p6-2070L
42,360
52,950
LED (Backlight) 20'' DELL
18,900
21,000
5
2,076
8,304
10,380
5
3,600
14,400
18,000
5
Misubishi SRK25CKS 18000

BTU
Feb
26,970
IN2030M
Jan
Table set
Depreciatio
9,696
38,782
48,478
5
3,560
14,240
17,800
10
Chandelier W
1,398
12,582
13,980
10
Chandelier B
1,180
10,620
11,800
187
Counter
1,250
3,750
2,745
8,750
10,000
Counter
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
2,500.0
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
7,500.0
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
5,490.0
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
822.5
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
4,670.0
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
1,197.5
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
497.5
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
862.5
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
1,725.0
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
497.5
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
1,247.5
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
697.5
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
1,997.5
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
17,450.0
Jan
Feb
Mar
Apri
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
26,250
30,000
computer table
19,215
21,960
8
Book Case
411
2,879
3,290
8
Home office set
2,335
16,345
18,680
8
Cabinet
599
4,191
4,790
8
Working Chair
249
1,741
1,990
8
Bookcases
431
3,019
3,450
8
Armchairs
863
6,038
6,900
8
Side Tables
249
1,741
1,990
8
Coffee table
624
4,366
4,990
8
Floor Lamp
349
2,441
2,790
8
Coffee table
999
6,991
7,990
8
Sofa Set / 4 seats
8,725
61,075
69,800
Description
104.2
Price
value
year
Depreciation
l
8
Sofa Set / 6 seats
Depre
6,725
47,075
53,800
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
13,450.0
188
sofa
1,124
933
1,100
7,866
8,990
Cashier Machine
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
2,247.5
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
1,866.7
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
2,199.3
1,993.3
1,867
2,800
WiFi Machine
2,199
3,299
3
WiFi Machine
997
1,993
2,990
2
Curve Tent
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
19,500
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
17,000
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
19,500
39,000
39,000.0
2
Gable Tent
17,000
34,000
34,000.0
2
9,500
9,500
19,000
2
13,500
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
13,500
27,000
2,900
2,900
5,800
2
Soup warm pot and Round

Chafing Dish w/ Gilt legs
27,000.0
2
Food warm pot & Food warm

Tray
19,000.0
22,000
2
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
5,800.0
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
22,000.0
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
32,000
32,000
2,666.7
64,000
Non-slip tray 14
241.7
11,000
11,000
Fruits tray 3 floor
241.7
4,500
64,000.0
375
375
375
375
375
375
4,500
9,000
Non-slip tray 16
375
2
375
375
375
375
375
9,000.0
5,600
5,600
11,200
Non-slip tray 20
467
467
467
467
467
467
467
467
467
467
467
467
11,200.0
600
600
600
600
600
600
600
600
600
600
600
600
14,400.0
333
333
333
333
333
333
333
333
333
333
333
7,200
7,200
14,400
Non-slip tray 10*14
4,000
4,000
8,000
333
8,000.0
189
Non-slip tray 12*16
6,500
7,600
8,200
542
542
542
542
542
542
542
542
542
542
542
633
633
633
633
633
633
633
633
633
633
633
683
683
683
683
683
683
683
683
683
683
683
6,500
13,000
Non-slip tray 14*18
542
13,000.0
7,600
15,200
Non-slip tray 15*20
633
15,200.0
8,200
16,400
683
2
Tray Rack
13,500
16,400.0
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
13,500
27,000
1,125
2
Ice Basket
39,000
27,000.0
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
39,000
78,000
3,250
2
Wine Basket
30,000
78,000.0
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
30,000
60,000
2,500
2
Ice Tong
4,500
60,000.0
375
375
375
375
375
375
375
375
375
375
375
4,500
9,000
375
2
95,000
9,000.0
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
95,000
190,000
7,917
190,000.
0
Cristal jar
99,500
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
99,500
199,000
8,292
199,000.
0
Color Cristal jar
94,500
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
94,500
189,000
7,875
189,000.
0
99,500
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
99,500
199,000
8,292
199,000.
0
Mug Glass
41,400
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3,450
2
Long Drink Glass
22,680
82,800.0
1890
1890
1890
Mar
April
1890
1890
1890
1890
1890
1890
1890
1890
22,680
45,360
Description
3450
41,400
82,800
Price
1,890
value
year
Depreciation
Jan
45,360.0
Feb
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
Depre
190
Rock Glass
14,400
42,480
57,600
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
14,400
28,800
Goblet Wine Glass 1
1,200
28,800.0
42,480
84,960
3,540
84,960.0
57,600
115,200
4,800
115,200.
0
Brandy glass
48,240
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
48,240
96,480
4,020
2
Cocktail Glass
48,240
96,480.0
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
48,240
96,480
4,020
2
Cognac Glass
97,200
96,480.0
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
97,200
194,400
8,100
194,400.
0
Margarita Glass
108,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
108,000
216,000
9,000
216,000.
0
Burgundy Glass
108,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
108,000
216,000
9,000
216,000.
0
Goblet Wine Glass 2
58
48,240
56,880
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
58
115
115.0
48,240
96,480
Liqueur Glass
4,020
96,480.0
56,880
113,760
4,740
113,760.
0
Juice Glass
48,240
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
48,240
96,480
4,020
2
White wine Glass
56,160
96,480.0
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
56,160
112,320
4,680
112,320.
0
191
2
Red wine Glass
66,240
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
66,240
132,480
5,520
132,480.
0
Coffee Set
69,000
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
69,000
138,000
5,750
138,000.
0
Coffee Spoon
3,750
3,750
84,575
313
313
313
313
313
313
313
313
313
313
313
313
313
313
313
313
313
313
313
313
313
313
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
3,750
7,500
Fruit Fork
313
7,500.0
3,750
7,500
Serve Spoon
313
7,500.0
84,575
169,150
7,048
169,150.
0
Serve Fork
52,140
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
52,140
104,280
4,345
104,280.
0
Butter Knife
52,140
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
52,140
104,280
4,345
104,280.
0
Fish knife
42,460
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
42,460
84,920
3,538
2
Ice-cream Spoon
30,360
84,920.0
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
30,360
60,720
2,530
2
Dipper
31,724
60,720.0
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
31,724
63,448
2,644
2
149,750
63,448.0
1247
1247
1247
52500
52500
52500
12479
1247
1247
1247
1247
1247
1247
1247
52500
52500
52500
52500
52500
52500
52500
149,750
299,500
12,47
9
2
Bone China ceramic Dishes,

Golden Annette style.
630,000
1,260,00
630,000
52,500
299,500.
0
52500
1,260,000.0
192
2
Royal Bone China Tea and coffee

set
255,000
255,000
12083
12083
12083
12083
12083
12083
12083
10833
10833
10833
10833
10833
10833
10833
10833
10833
10833
260,000.0
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
21,250
510,000
2
72,000
510,000.0
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
72,000
144,000
Description
12083
10,833
260,000
12083
290,000.0
10833
130,000
130,000
Basic dining chair
12083
12,083
290,000
Basic dining table
12083
145,000
145,000
Price
144,000.0
6,000
value
year
Depreciation
67,000
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
Accum
Depre
Bonca Oval table
67,000
134,000
2
Bonca Square table
54,250
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
54,250
108,500
108,500.0
4,521
2
26,681
355,500
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
29625
29625
29625
29625
29625
29625
29625
29625
29625
29625
29625
26,681
53,361
Stacking Chair
2,223
355,500
22500
22500
22500
22500
22500
22500
22500
22500
22500
22500
22,500
540,000
2
540,000.0
12500
150,000
150,000
12500
12500
12500
12500
12500
12500
12500
12500
12500
12500
12,500
300,000
42000
711,000.0
22500
270,000
270,000
53,361.0
29,625
711,000
COTTO WC C-
134,000.0
5,583
5250
5250
300,000.0
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
36,750
10,500.0
6532 Tennessee White Hinkle

Round glass bowl (complete set)
2200
275
275
275
275
275
275
275
275
275
275
275
275
275
1,925
550.0
BGS-002 white
Shower spray head, pay + line PM
605 # WH (HM) and white
2000
250
250
250
250
250
250
250
250
250
250
250
250
250
1,750
500.0
193
Administration Cost
Depreciation 2013
Description
Price
value
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
Depre
Table set
26,970
20,228
3,371
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
10,112.4
900
300
300
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
900.0
TV-LED LG 3D 47"
91,980
73,584
10
9,198
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
27,594.0
32,000
19,200
6,400
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
19,200.0
Pavilion p6-2070L
52,950
31,770
10,590
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
31,770.0
21,000
16,800
10
2,100
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
6,300.0
10,380
6,228
2,076
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
6,228.0
18,000
10,800
3,600
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
10,800.0
Misubishi SRK25CKS 18000 BTU
48,478
29,087
9,696
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
29,086.8
17,800
10,680
3,560
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
10,680.0
Chandelier W
13,980
11,184
10
1,398
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
4,194.0
Chandelier B
11,800
9,440
10
1,180
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
3,540.0
Counter
10,000
7,500
1,250
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
3,750.0
Counter
30,000
22,500
3,750
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
11,250.0
computer table
21,960
16,470
2,745
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
8,235.0
3,290
2,468
411
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
1,233.8
Telephone
LED
(Backlight)
20''
DELL
IN2030M
Book Case
Home office set
18,680
14,010
2,335
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
7,005.0
Cabinet
4,790
3,593
599
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
1,796.3
Working Chair
1,990
1,493
249
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
746.3
Bookcases
3,450
2,588
431
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
1,293.8
Armchairs
6,900
5,175
863
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
2,587.5
Side Tables
1,990
1,493
249
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
746.3
Coffee table
4,990
3,743
624
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
1,871.3
Floor Lamp
2,790
2,093
349
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
1,046.3
194
Coffee table
7,990
5,993
999
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
2,996.3
69,800
52,350
8,725
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
26,175.0
Price
value
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
53,800
40,350
6,725
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
20,175.0
sofa
8,990
6,743
1,124
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
3,371.3
Cashier Machine
2,800
933
933
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
2,800.0
WiFi Machine
3,299
1,100
1,100
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
3,299.0
WiFi Machine
2,990
997
997
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
2,990.0
Curve Tent
39,000
39,000
19,500
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
58,500.0
Gable Tent
34,000
34,000
17,000
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
51,000.0
19,000
19,000
9,500
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
28,500.0
27,000
27,000
13,500
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
40,500.0
5,800
5,800
2,900
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
8,700.0
22,000
22,000
11,000
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
33,000.0
Fruits tray 3 floor
64,000
64,000
32,000
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
96,000.0
Non-slip tray 14
9,000
9,000
4,500
375
375
375
375
375
375
375
375
375
375
375
375
13,500.0
Non-slip tray 16
11,200
11,200
5,600
467
467
467
467
467
467
467
467
467
467
467
467
16,800.0
Non-slip tray 20
14,400
14,400
7,200
600
600
600
600
600
600
600
600
600
600
600
600
21,600.0
Sofa Set / 4 seats

Description
Depre
Sofa Set / 6 seats

Dish w/ Gilt legs
Non-slip tray 10*14
8,000
8,000
4,000
333
333
333
333
333
333
333
333
333
333
333
333
12,000.0
Non-slip tray 12*16
13,000
13,000
6,500
542
542
542
542
542
542
542
542
542
542
542
542
19,500.0
Non-slip tray 14*18
15,200
15,200
7,600
633
633
633
633
633
633
633
633
633
633
633
633
22,800.0
Non-slip tray 15*20
16,400
16,400
8,200
683
683
683
683
683
683
683
683
683
683
683
683
24,600.0
Tray Rack
27,000
27,000
13,500
1,125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
40,500.0
Ice Basket
78,000
78,000
39,000
3,250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
117,000.0
Wine Basket
60,000
60,000
30,000
2,500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
90,000.0
9,000
9,000
4,500
375
375
375
375
375
375
375
375
375
375
375
375
13,500.0
190,000
190,000
95,000
7,917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
285,000.0
Cristal jar
199,000
199,000
99,500
8,292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
298,500.0
Color Cristal jar
189,000
189,000
94,500
7,875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
283,500.0
Ice Tong
195
199,000
199,000
99,500
8,292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
298,500.0
Mug Glass
82,800
82,800
41,400
3,450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
124,200.0
Long Drink Glass
45,360
45,360
22,680
1,890
1890
1890
1890
1890
1890
1890
1890
1890
1890
1890
1890
68,040.0
Description
Price
value
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
Rock Glass
28,800
28,800
14,400
1,200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
43,200.0
Goblet Wine Glass 1
84,960
84,960
42,480
3,540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
127,440.0
Depre
115,200
115,200
57,600
4,800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
172,800.0
Brandy glass
96,480
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
144,720.0
Cocktail Glass
96,480
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
144,720.0
Cognac Glass
194,400
194,400
97,200
8,100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
291,600.0
Margarita Glass
216,000
216,000
108,000
9,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
324,000.0
Burgundy Glass
216,000
216,000
108,000
9,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
324,000.0
115
115
58
172.5
Goblet Wine Glass 2

96,480
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
144,720.0
113,760
113,760
56,880
4,740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
170,640.0
96,480
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
144,720.0
White wine Glass
112,320
112,320
56,160
4,680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
168,480.0
Red wine Glass
132,480
132,480
66,240
5,520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
198,720.0
Coffee Set
138,000
138,000
69,000
5,750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
207,000.0
Coffee Spoon
7,500
7,500
3,750
313
313
313
313
313
313
313
313
313
313
313
313
11,250.0
Fruit Fork
7,500
7,500
3,750
313
313
313
313
313
313
313
313
313
313
313
313
11,250.0
Serve Spoon
169,150
169,150
84,575
7,048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
253,725.0
Serve Fork
104,280
104,280
52,140
4,345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
156,420.0
Butter Knife
104,280
104,280
52,140
4,345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
156,420.0
Fish knife
84,920
84,920
42,460
3,538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
127,380.0
Ice-cream Spoon
60,720
60,720
30,360
2,530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
91,080.0
Liqueur Glass
Juice Glass
Dipper
63,448
63,448
31,724
2,644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
95,172.0
299,500
299,500
149,750
12,479
12479
12479
12479
12479
12479
12479
12479
12479
12479
12479
12479
449,250.0
1,260,000
1,260,000
630,000
52,500
52500
52500
52500
52500
52500
52500
52500
52500
52500
52500
52500
1,890,000.0
Annette style.
196
290,000
290,000
145,000
12,083
12083
12083
12083
12083
12083
12083
12083
12083
12083
12083
12083
435,000.0
Basic dining table
260,000
260,000
130,000
10,833
10833
10833
10833
10833
10833
10833
10833
10833
10833
10833
10833
390,000.0
Basic dining chair
510,000
510,000
255,000
21,250
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
765,000.0
144,000
144,000
72,000
6,000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
216,000.0
Price
value
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
Bonca Oval table
134,000
134,000
67,000
5,583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
201,000.0
Bonca Square table
108,500
108,500
54,250
4,521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
162,750.0
53,361
53,361
26,681
2,223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
80,041.5
Stacking Chair
711,000
711,000
355,500
29,625
29625
29625
29625
29625
29625
29625
29625
29625
29625
29625
29625
1,066,500.0
540,000
540,000
270,000
22,500
22500
22500
22500
22500
22500
22500
22500
22500
22500
22500
22500
810,000.0
300,000
300,000
150,000
12,500
12500
12500
12500
12500
12500
12500
12500
12500
12500
12500
12500
450,000.0
42000
31,500
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
15,750.0
2200
1,650
275
275
275
275
275
275
275
275
275
275
275
275
275
825.0
2000
1,500
250
250
250
250
250
250
250
250
250
250
250
250
250
750.0
Description
Depre

COTTO
WC C-

BGS-002 white
Shower spray head, pay + line PM605
# WH (HM) and white
197
Administration Cost
Depreciation 2014
Description
Price
value
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
Depre
Table set
26,970
16,858
3,371
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
13,483.2
900
300
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
1,200.0
TV-LED LG 3D 47"
91,980
64,386
10
9,198
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
36,792.0
32,000
12,800
6,400
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
25,600.0
Pavilion p6-2070L
52,950
21,180
10,590
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
42,360.0
21,000
14,700
10
2,100
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
8,400.0
10,380
4,152
2,076
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
8,304.0
18,000
7,200
3,600
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
14,400.0
48,478
19,391
9,696
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
38,782.4
17,800
7,120
3,560
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
14,240.0
Chandelier W
13,980
9,786
10
1,398
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
5,592.0
Chandelier B
11,800
8,260
10
1,180
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
4,720.0
Counter
10,000
6,250
1,250
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
5,000.0
Counter
30,000
18,750
3,750
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
15,000.0
computer table
21,960
13,725
2,745
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
10,980.0
3,290
2,056
411
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
1,645.0
Telephone
LED
(Backlight)
20''
DELL
IN2030M
Book Case
Home office set
18,680
11,675
2,335
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
9,340.0
Cabinet
4,790
2,994
599
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
2,395.0
Working Chair
1,990
1,244
249
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
995.0
Bookcases
3,450
2,156
431
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
1,725.0
Armchairs
6,900
4,313
863
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
3,450.0
Side Tables
1,990
1,244
249
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
995.0
Coffee table
4,990
3,119
624
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
2,495.0
Floor Lamp
2,790
1,744
349
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
1,395.0
198
Coffee table
7,990
4,994
999
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
3,995.0
69,800
43,625
8,725
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
34,900.0
Price
value
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
53,800
33,625
6,725
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
26,900.0
sofa
8,990
5,619
1,124
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
4,495.0
Cashier Machine
2,800
2,800
933
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
3,733.3
WiFi Machine
2,800
2,800
1,100
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
4,398.7
WiFi Machine
2,800
2,800
997
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
3,986.7
Curve Tent
39,000
19,500
19,500
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
78,000.0
Gable Tent
34,000
17,000
17,000
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
68,000.0
19,000
9,500
9,500
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
38,000.0
27,000
13,500
13,500
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
54,000.0
5,800
2,900
2,900
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
11,600.0
22,000
11,000
11,000
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
44,000.0
Fruits tray 3 floor
64,000
32,000
32,000
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
128,000.0
Non-slip tray 14
9,000
4,500
4,500
375
375
375
375
375
375
375
375
375
375
375
375
18,000.0
Non-slip tray 16
11,200
5,600
5,600
467
467
467
467
467
467
467
467
467
467
467
467
22,400.0
Non-slip tray 20
14,400
7,200
7,200
600
600
600
600
600
600
600
600
600
600
600
600
28,800.0
Non-slip tray 10*14
8,000
4,000
4,000
333
333
333
333
333
333
333
333
333
333
333
333
16,000.0
Non-slip tray 12*16
13,000
6,500
6,500
542
542
542
542
542
542
542
542
542
542
542
542
26,000.0
Non-slip tray 14*18
15,200
7,600
7,600
633
633
633
633
633
633
633
633
633
633
633
633
30,400.0
Non-slip tray 15*20
16,400
8,200
8,200
683
683
683
683
683
683
683
683
683
683
683
683
32,800.0
Tray Rack
27,000
13,500
13,500
1,125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
54,000.0
Ice Basket
78,000
39,000
39,000
3,250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
156,000.0
Wine Basket
60,000
30,000
30,000
2,500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
120,000.0
9,000
4,500
4,500
375
375
375
375
375
375
375
375
375
375
375
375
18,000.0
190,000
95,000
95,000
7,917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
380,000.0
Cristal jar
199,000
99,500
99,500
8,292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
398,000.0
Color Cristal jar
189,000
94,500
94,500
7,875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
378,000.0
Sofa Set / 4 seats

Description
Depre
Sofa Set / 6 seats

Dish w/ Gilt legs
Ice Tong
199
199,000
99,500
99,500
8,292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
398,000.0
Mug Glass
82,800
41,400
41,400
3,450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
165,600.0
Long Drink Glass

Description
45,360
Price
22,680
value
22,680
1,890
1890
1890
1890
1890
1890
1890
1890
1890
1890
1890
1890
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
90,720.0
Accum
Depre
Rock Glass
28,800
14,400
14,400
1,200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
57,600.0
Goblet Wine Glass 1
84,960
42,480
42,480
3,540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
169,920.0
115,200
57,600
57,600
4,800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
230,400.0
Brandy glass
96,480
48,240
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
192,960.0
Cocktail Glass
96,480
48,240
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
192,960.0
Cognac Glass
194,400
97,200
97,200
8,100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
388,800.0
Margarita Glass
216,000
108,000
9,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
432,000.0
108,000
9,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
432,000.0
108,000
Burgundy Glass
216,000
108,000
Goblet Wine Glass 2
115
58
58
230.0
96,480
48,240
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
192,960.0
Liqueur Glass
113,760
56,880
56,880
4,740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
227,520.0
Juice Glass
96,480
48,240
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
192,960.0
White wine Glass
112,320
56,160
56,160
4,680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
224,640.0
Red wine Glass
132,480
66,240
66,240
5,520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
264,960.0
Coffee Set
138,000
69,000
69,000
5,750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
276,000.0
Coffee Spoon
7,500
3,750
3,750
313
313
313
313
313
313
313
313
313
313
313
313
15,000.0
Fruit Fork
7,500
3,750
3,750
313
313
313
313
313
313
313
313
313
313
313
313
15,000.0
Serve Spoon
169,150
84,575
84,575
7,048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
338,300.0
Serve Fork
104,280
52,140
52,140
4,345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
208,560.0
Butter Knife
104,280
52,140
52,140
4,345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
208,560.0
Fish knife
84,920
42,460
42,460
3,538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
169,840.0
Ice-cream Spoon
60,720
30,360
30,360
2,530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
121,440.0
Dipper
63,448
31,724
31,724
2,644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
126,896.0
299,500
149,750
12,479
12479
12479
12479
12479
12479
12479
12479
12479
12479
12479
12479
599,000.0
200
149,750
1,260,000
Annette style.
630,000
52,500
52500
52500
52500
52500
52500
52500
52500
52500
52500
52500
52500
145,000
12,083
12083
12083
12083
12083
12083
12083
12083
12083
12083
12083
12083
580,000.0
130,000
10,833
10833
10833
10833
10833
10833
10833
10833
10833
10833
10833
10833
520,000.0
255,000
21,250
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
630,000
290,000
2,520,000.0
145,000
Basic dining table
260,000
130,000
Basic dining chair
510,000
255,000
1,020,000.0
144,000
72,000
72,000
6,000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
288,000.0
Price
value
year
Depreciation
Jan
Feb
Mar
April
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Accum
Bonca Oval table
134,000
67,000
67,000
5,583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
268,000.0
Bonca Square table
108,500
54,250
54,250
4,521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
217,000.0
53,361
26,681
26,681
2,223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
106,722.0
355,500
29,625
29625
29625
29625
29625
29625
29625
29625
29625
29625
29625
29625
Description
Depre

Stacking Chair
711,000
355,500
540,000
1,422,000.0
2
270,000
22,500
22500
22500
22500
22500
22500
22500
22500
22500
22500
22500
22500
150,000
12,500
12500
12500
12500
12500
12500
12500
12500
12500
12500
12500
12500
600,000.0
270,000
300,000
1,080,000.0
150,000
COTTO
WC C-
42000
26,250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
21,000.0
2200
1,375
275
275
275
275
275
275
275
275
275
275
275
275
275
1,100.0
2000
1,250
250
250
250
250
250
250
250
250
250
250
250
250
250
1,000.0

BGS-002 white
# WH (HM) and white
201
Administration Cost
Depreciation 2015
Description
Price
value
year
Depreciation
Jan
Feb
Mar
April
May
Jan
Jul
Aug
Sep
Oct
Nov
Dec
Accum
Depre
Table set
13,487
3,371
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
280.9
300
300
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
26,970
Telephone
900
TV-LED LG 3D 47"
55,188
10
9,198
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
766.5
6,400
6,400
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
533.3
10,590
10,590
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
882.5
12,600
10
2,100
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
175.0
2,076
2,076
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
173.0
3,600
3,600
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
300.0
91,980
32,000
Pavilion p6-2070L
52,950
LED
(Backlight)
20''
DELL
IN2030M
21,000

10,380
18,000
9,696
9,696
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
808.0
3,560
3,560
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
296.7
8,388
10
1,398
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
116.5
7,080
10
1,180
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
98.3
5,000
1,250
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
104.2
15,000
3,750
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
312.5
10,980
2,745
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
228.8
48,478
17,800
Chandelier W
13,980
Chandelier B
11,800
Counter
10,000
Counter
30,000
computer table
21,960
280.9
16,854.0
25.0
1,500.0
766.5
45,990.0
533.3
32,000.0
882.5
52,950.0
175.0
10,500.0
173.0
10,380.0
300.0
18,000.0
808.0
48,478.0
296.7
17,800.0
116.5
6,990.0
98.3
5,900.0
104.2
6,250.0
312.5
18,750.0
228.8
13,725.0
202
Book Case
1,645
411
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
9,340
2,335
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
194.6
3,290
Home office set
18,680
Cabinet
2,395
599
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
49.9
995
249
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
1,725
431
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
35.9
3,450
863
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
995
249
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
20.7
2,495
624
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
52.0
1,395
349
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
29.1
3,995
999
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
83.2
34,900
8,725
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
727.1
value
year
Depreciation
Jan
Feb
Mar
April
May
Jan
Jul
Aug
Sep
Oct
Nov
26,900
6,725
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
560.4
4,495
1,124
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
93.6
1,867
933
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
77.8
4,790
Working Chair
1,990
Bookcases
3,450
Armchairs
6,900
Side Tables
1,990
Coffee table
4,990
Floor Lamp
2,790
Coffee table
7,990
Sofa Set / 4 seats
69,800
Description
price
34.3
2,056.3
194.6
11,675.0
49.9
2,993.8
20.7
1,243.8
35.9
2,156.3
71.9
4,312.5
20.7
1,243.8
52.0
3,118.8
29.1
1,743.8
83.2
4,993.8
727.1
43,625.0
Dec
Accum
Depre
Sofa Set / 6 seats

53,800
sofa
8,990
Cashier Machine
2,800
WiFi Machine
2,199
1,100
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
91.6
1,993
997
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
83.1
39,000
19,500
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
1,625.0
3,299
WiFi Machine
2,990
Curve Tent
39,000
560.4
33,625.0
93.6
5,618.8
77.8
4,666.7
91.6
5,498.4
83.1
4,983.4
1,625.0
97,500.0
203
Gable Tent
34,000
17,000
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
1,416.7
19,000
9,500
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
791.7
34,000
19,000
Dish w/ Gilt legs
1,125.0
67,500.0
241.7
14,500.0
916.7
55,000.0
2,666.7
160,000.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
1,125.0
5,800
2,900
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
241.7
22,000
11,000
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
916.7
64,000
32,000
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
2,666.7
9,000
4,500
375
375
375
375
375
375
375
375
375
375
375
11,200
5,600
467
467
467
467
467
467
467
467
467
467
467
14,400
7,200
600
600
600
600
600
600
600
600
600
600
600
8,000
4,000
333
333
333
333
333
333
333
333
333
333
333
333
13,000
6,500
542
542
542
542
542
542
542
542
542
542
542
542
15,200
7,600
633
633
633
633
633
633
633
633
633
633
633
633
16,400
8,200
683
683
683
683
683
683
683
683
683
683
683
683
27,000
13,500
1,125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
1125
78,000
39,000
3,250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
3250
64,000
Non-slip tray 14
47,500.0
13,500
22,000
Fruits tray 3 floor
791.7
2
5,800
85,000.0
27,000
27,000
1,416.7
375
9,000
Non-slip tray 16
22,500.0
11,200
Non-slip tray 20
14,400
Non-slip tray 10*14
467
28,000.0
600
36,000.0
8,000
Non-slip tray 12*16
20,000.0
13,000
Non-slip tray 14*18
32,500.0
15,200
Non-slip tray 15*20
38,000.0
16,400
Tray Rack
41,000.0
27,000
Ice Basket
67,500.0
78,000
Wine Basket
195,000.0
60,000
30,000
2,500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
2500
9,000
4,500
375
375
375
375
375
375
375
375
375
375
375
375
190,000
95,000
7,917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
7917
60,000
Ice Tong
150,000.0
9,000
22,500.0
190,000
475,000.0
204
Cristal jar
199,000
99,500
8,292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
189,000
94,500
7,875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
7875
199,000
Color Cristal jar
497,500.0
189,000
472,500.0
199,000
99,500
8,292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
8292
82,800
41,400
3,450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
3450
45,360
22,680
1,890
1890
1890
1890
1890
1890
1890
1890
1890
1890
1890
1890
value
year
Depreciation
Jan
Feb
Mar
April
May
Jan
Jul
Aug
Sep
Oct
Nov
Dec
28,800
14,400
1,200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
1200
84,960
42,480
3,540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
3540
115,200
57,600
4,800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
4800
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
194,400
97,200
8,100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
8100
216,000
108,000
9,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
216,000
108,000
9,000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
115
58
199,000
Mug Glass
497,500.0
82,800
Long Drink Glass
207,000.0
45,360
Description
price
113,400.0
Accum
Depre
Rock Glass
28,800
Goblet Wine Glass 1
72,000.0
84,960
212,400.0
115,200
Brandy glass
288,000.0
96,480
Cocktail Glass
241,200.0
96,480
Cognac Glass
241,200.0
194,400
Margarita Glass
486,000.0
216,000
Burgundy Glass
540,000.0
216,000
Goblet Wine Glass 2
540,000.0
115
287.5
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
113,760
56,880
4,740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
4740
96,480
48,240
4,020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
4020
96,480
Liqueur Glass
241,200.0
113,760
Juice Glass
284,400.0
96,480
241,200.0
205
White wine Glass
112,320
56,160
4,680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
4680
132,480
66,240
5,520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
5520
112,320
Red wine Glass
280,800.0
132,480
Coffee Set
331,200.0
138,000
69,000
5,750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
5750
7,500
3,750
313
313
313
313
313
313
313
313
313
313
313
313
7,500
3,750
313
313
313
313
313
313
313
313
313
313
313
313
169,150
84,575
7,048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
7048
104,280
52,140
4,345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
104,280
52,140
4,345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
4345
84,920
42,460
3,538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
3538
60,720
30,360
2,530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
2530
63,448
31,724
2,644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
2644
299,500
149,750
12,479
12479
12479
12479
12479
12479
12479
12479
12479
12479
12479
12479
1,260,000
630,000
52,500
52500
52500
52500
52500
52500
52500
52500
52500
52500
52500
52500
290,000
145,000
12,083
12083
12083
12083
12083
12083
12083
12083
12083
12083
12083
12083
260,000
130,000
10,833
10833
10833
10833
10833
10833
10833
10833
10833
10833
10833
10833
138,000
Coffee Spoon
345,000.0
7,500
Fruit Fork
18,750.0
7,500
Serve Spoon
18,750.0
169,150
Serve Fork
422,875.0
104,280
Butter Knife
260,700.0
104,280
Fish knife
260,700.0
84,920
Ice-cream Spoon
212,300.0
60,720
Dipper
151,800.0
63,448
158,620.0
299,500
Annette style.
748,750.0
1,260,000
3,150,000.0
290,000
Basic dining table
725,000.0
260,000
Basic dining chair
650,000.0
510,000
255,000
21,250
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
2150
144,000
72,000
6,000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
value
year
Depreciation
Jan
Feb
Mar
April
May
Jan
Jul
Aug
Sep
Oct
Nov
Dec
510,000
1,275,000.0
144,000
Description
price
360,000.0
Accum
Depre
206
Bonca Oval table
134,000
67,000
5,583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
5583
108,500
54,250
4,521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
4521
134,000
Bonca Square table
335,000.0
108,500
271,250.0
53,361
26,681
2,223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
2223
711,000
355,500
29,625
29625
29625
29625
29625
29625
29625
29625
29625
29625
29625
29625
540,000
270,000
22,500
22500
22500
22500
22500
22500
22500
22500
22500
22500
22500
22500
300,000
150,000
12,500
12500
12500
12500
12500
12500
12500
12500
12500
12500
12500
12500
42000
21,000
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
5250
2200
1,100
275
275
275
275
275
275
275
275
275
275
275
275
275
2000
1,000
250
250
250
250
250
250
250
250
250
250
250
250
250
53,361
Stacking Chair
133,402.5
711,000
1,777,500.0
540,000
1,350,000.0
300,000
COTTO
WC C-
750,000.0

26,250.0
BGS-002 white
1,375.0
# WH (HM) and white
1,250.0
207
CHATER 5
Operation cost
208
5.1 Pre operating cost
Billboard of company
Billboard of Company order from the Expert Printing company
located on 183/5 moo
8 Soi Nongsukhaphibal
1, Bang care Bangkok 10160
Tel: 0-2811-0934 , 0-2811-0935 , 0-2811-0936.Type of
billboard is fiber and the color is purple with white letter . The size of billboard is 2900
square centimeter. The billboard is planted by the light. So the price is 75,000 include
service.
Billboard tax
Due to DE Lusso Catering Billboard to commerce so we have to pay for tax as
regulation. The billboard is kind of square with the size is 2900 square centimeter with
English latter and the logo of company according to, tax rate regulation is 40 Baht/ 500
square centimeter. So the tax is 2900 / 500 approximately 6 * 40 = 240 Baht and pay at
finance of Suratthani municipality located on Tumbon Talad, Aumphoe Mueng, 84000 Tel.
0-7728-7488, 0-7728-9227
http://www.expprint.com/contact/index.php
Document for paying tax

1)
ID card
2)
Copy of census
3)
Register of value added tax
4)
Certificate of company
5)
Slip from plate shop
209
Registration
Juristic Person Registration
-
Company Limited Registration
Submit the names company is De Lusso catering
for determine not same as the name
reserved other company.

List of the document and information are used below
1.
Registration document request for the new establish enterprise (50 Baht)
2.
A copy of an entrepreneur identification card
3.
A copy of an entrepreneur address
4.
Proxy letter (if there is)
5.
Name and address of a proxy identification card
6.
Stamp of Company
Objective
Establish De Lusso Catering to arrange and serve high quality standard of service
and product to customers in planning event and party at, Bang Yai road, Aumphoe Mueng,
Suratthani, 84000
Cost of equipment and constructions
Air conditioner setting cost
We set for 4 air conditioners the cost is 18,000 Air condition 12000 BTU 12,000 BTU
Art Cool, Gold Fin Anti-Corrosion, Jet Cool, Natural Wind by Chaos Swing, Full Function
LCD Remote, Sleep Mode Auto Operation, Anti Bacteria Filter, Auto Restart, Neo Plasma
Filter, Mirror Finish
4x18, 000 = 72,000
Computer table; 4 x5490 = 21960 baht
210
Cost of Decoration
- Tile
Material and wage fee
Reception zone floor, area 4*6 meter = 24 square meter
Use Laminate
Wage
Total
Total
700*24 square meter = 16,800
Living zone floo for customer sitting, area 10*3 meter = 30.00 square meter.
Use Granite
211
Wage
Total
Total
400x 30 square meter = 12,000
Table Set
There are 3 table sets price : 8,990 bath
8990 X 3 = 26970
-Courter
Color: White
Price: 10,000baht there is one counter so the cost , equal to 10,000
Bookcases
Home office se one set : Price : 18,680 bath
Outdoor floor, area 1.5*4= 6 square meter
Use hardwood1*2.54 Centimeter and paint with dye

212
Wage
Total
Total
750*6 square meter = 4,350
Sofa Set / 4 seats one set

Color : White Price : 69,800 bath
213
CHAPTER 6
Organization and Ministration
214
Management Analysis
6.1. Organization Management
De Lusso has to managing the organization by register De Lusso Catering Organizer

to company limited. We have to communicate with Register Partnership Department, which
is located in Office of Commercial Affairs Surat Thani to establish the company limited, and
then we have to pay tax in form of corporate income tax.
Organization Chart
Manager of De Lusso
Catering
1 position
Accounting and
Financing Department
Sale and Marketing
Product and operating
Department
Department
Public relation and

customer service
(1 position)
(1 position)
(1 position)
(1 position)
Wait Staff
(30 positions)
Labors
(2 position)
215
People in the organization

De Lusso Catering have told of employee amount 8 officers and 30 wait staffs, 2
labours, and below is to descript the characteristic and task of employee in each position.
1. De Lusso Catering manager (1 position)
Task
-
Oversee all document form each department and along with to sign in that agreement
documents
Characteristic
-
Male and female, Age 23 up
Bachelor degree of business administration or related up and work experience more

than 2 years
Good at Microsoft office
Good at management skill and English skill
2. Account department (1 position)

Task
-
Financial and accounting working
Analysis liquidity of the finance
Planning finance
Manage and control budget of company
Characteristic
-
Female, age 23-30
Bachelor degree in accounting major
More than 1 year of work experience that related to finance
Good at computer skill especially Excel and express
Can analysis liquidity and finance of company
Be honest to working
216
1. Sale and Marketing department

Task
-
Do marketing plan and advertising
Analysis market trend
Planning stimulate sale plan
Characteristic
-
Male / Female, age 23-30
Bachelor degree in marketing major or related
Good at Computer skill
High negotiation skill
Good personality and friendly
4. Product and operating Department (1 position)

Task
-
Look after all process of product
Look after for material buying
Train the bakery maker
Develop the products to company
Characteristic
-
Male/ Female, age 23-30
Bachelor degree in food science or related
Good in making bakery
Good in negotiation skill
Friendly
217
5. Wait staff (30 positions)

Task
-
Welcome the customer
server
facilitate to customers
Characteristic
-
High school or vocational certificate up
Good personality
Friendly and concentrate in job
5. Public relation and customer service (1 position)

Task
-
Promote the shop in public
Design the theme of shop and shops events
Contact with sponsor and customers
Take care customers
Characteristic
-
Bachelor degree in public relation or related
Good at computer skill and English skill
Good personality and negotiation
218
6. Labor (2 positions)
Task
-
logistic
Characteristic
-
Male, age 18-35
High school or vocational certificate up
Driver skill, Driver license
6.2. Administration Cost

1. Employee Salary
Salary for our organization
-General Manager
1 person
20,000 baht
-Accounting and finance department
1 person
15,000 baht
-Sale and Marketing department
1 person
15,000 baht
-Product and operating department
1 person
15,000 baht
-Public relation and customer service
1 person
15,000 baht
Total salary expense per month
80,000 baht
2. Rental Fee
The building that we will rent, there is the 3 floors. The size in the building is 15 x 20
x 3 meters.
From the rental fee we have make contract agreement to rent the building year by year
by and we must prepayment rental fee 100,000 baht to be a deposit.
We will pay the rental fee in every end of month, so for the first beginning we must
pay the rental fee is 600,000 per year and prepayment on the beginning 100,000 bath. The
total of rental fee on beginning is 600,000+100,000 = 700,000 baht.
219
3. Stationary Expense
No
Description
No. Product
Price/Unit
Total
Max
60
120
Staple Max
65
65
Punch Machine
320
320
Scissors
70
350
Bill Spit
12
60
Pencil
10
30
Eraser
10
30
Pen
10
50
Liquid Paper
50
250
10
Scotch tape
28
140
11
Plug
250
1,250
12
Knife
65
325
Total
2,900
4. Electric Expense
For electricity expense of an office
Total unit of electricity is 700 unit
1,858.64 baht
1,858.64 baht
Remark: Used the power is 700 units

(http://www.pea.co.th/annoucment/annouce_oldnews.php)
5. Water Expense
Forecast use the water 30 cubic meter/month x 15.45 baht
387 baht
General Service
30 baht
Vat 7 %
27.0375 baht
Total water expense/month
445 baht
220
Calculate from the current rate of water in 2012
(http://www.pwa.co.th/service/tariff_rate.html)
6. Internet and telephone expense/month
Internet expense
600 Baht
*Remake: 400 hr/month

Telephone expense
600 Baht
*Remark: 1 baht/3 minutes in the local and the domestic long distance and mobile
phone following the rate of domestic long distance.
Total
1,200 Baht
(http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=97&Itemid=135&lang=th)
7. Television Expense
True Vision
340 Baht
Other device
155.5 Baht
*Remark: True Knowledge package 76 channels

Total
195.5 Baht
(http://www.truevisionstv.com/package.aspx?id=12)
221
Explanation Administration Cost

-Employee Salary
In the De Lusso Catering, the total officer salary has 5 persons. Its about
80,000 baht. It is a fixed cost that we will pay in every month. We set the rate wage for wait
staff and labor are 300 per day and 40 baht per hour in over time.
-Rental Fee
Our rental fee we must pay in term of one year, it is a fixed cost. We must pay
the rental fee on January of every year about 600,000 baht per year. (and for the deposit on
beginning is 100,000 baht)
-Stationary Expense
We dont have to purchase equipment in the office every month because some
stationary equipment less much of using such as max, pen, paper etc. The total of stationary
expense is 20,000 baht. We will purchase stationary equipment every 4 month.
-Electricity Expense
For our electricity expense there is the electricity expense of Administration.
Our electricity Expense use change follows the season such as on the summer we have more
electricity expense because we must open the air conditioner more than other season. But the
rainy season open the air conditioner less than summer but we will open the light more.
Sometime we will close the air conditioner and light for save the cost. Total electricity
expense is baht.
Year 2012, it is the first year that we open the shop, so our total in this year
total electricity expense may more than the next years.
Year 2013 to 2016, in these years we want to reduce total electricity expense
less than the first year but not too much because we want to same standard in every year.
222
Electricity expense of operation

The first 150 units (1-150) = 1.8047 baht per unit = 270.705 baht
550 next unit (151-400) = 2.7781 baht per unit = 694.525 baht
over 400 unit (401-700) 2.9780 baht per unit = used 299 unit = 890.422 baht
This show the electricity equipment for first 3 items use the most electricity expense.
The first is TV Green used the power electricity 10%
The second is air condition used the power electricity 30 %
the third is electric computer used the power electricity 20%
And the Forth is Freight elevator use the power electricity 40%
other percent = -0 %
-Water Expense
Our water expense use for the toilet and wash the equipment in the shop. The estimate
total water expense is 300 baht per month.
-Internet and telephone Expense
Our internet and telephone expense, we use the internet on Wi-Fi.
Year 2012, it is a first year that we open the shop. So, our total internet and telephone
expense are paying more because we must connect with the supplier for understand the order
the equipment, product, etc.
Year 2013 it is a second year for our shop, the total internet and telephone expense
may be paying less than the first year because we connected with supplier for business, it is
easy to understand between both.
Year 2014, we have the experience from the before two year. We try to reduce the
telephone expense by use the internet more than such as when we purchase the product we
will purchase on e-mail instead used the telephone.
Year 2015 to 2016, we expect to reduce total internet and telephone expense more
than three years before because we connected with the supplier more than two year. Its easy
the negotiation and understand between both.
223
-Television Expense
Our shop has the True vision, there are 74 channels is 340 baht by free for setting.
Total television expense is 340 baht per month. The other equipment are 155.5 baht per
month.
-Fire Insurance
AIA INSURANCE
We do agreement fire insurance with AIA
insurance by limits protection is 1,000,000 in 2o
years with , we can get to protection 800 baht per
month per person .
Employee Motivation
De Lusso catering concern about the employees satisfaction because we think
customer will happy if employee willing to work. We get the intangible reward to employees
such as training them toward the work, support them to study in the thing that relate to work,
provide incentive trip to them when their sale is reach the goal, when they work, development
employees weakness such as there are a foreign customer some employee dont speak
English, we will sending the employees to training for get more knowledge and send to
training get more about the detail of work. And we will talk with the employees and inquire
happiness and sorrow of employee that we collectively recognition. All of above get the
meaning to us take care about the feeling and behavior of employees.
For the tangible reward, we will give the bonus for the employee that can sale the
service and we will give the gift for employee in special occasionally.
Total employee motivation expense per year is 100,000baht by not include the bonus
from employees performance but include incentive travel.
224
Employee Shirt
De Lusso Catering makes the employee Shirt for 3 types, the first is for employee
when they work in office, second is for wait staff and the last is banquet dress for employee.
On the shirt we design the logo on the shirt because when the customer come to shop
or the employee go out door, the customer can see our logo and our company name. it may
result to make the customer can remember De Lusso catering
Banquet Dress
Office Dress
Wait Staff dress
Gent Man shop, this is produces our employee shirt

Address:
61/6 See Phraya, Bangkok 10500
Telephone : 02 233 4975, 083-742699

Fax :
02 234 9285 , 02 2672819
225
6.3 Administration Cost
Administration Cost
Year 2012
No. Description
1
Salary
Rental fee
Stationary expense
Electricity expense
Water expense
Jan
Feb
Mar
80,000
Apr
80,000
May
80,000
Jun
80,000
Jul
80,000
Aug
80,000
Sep
80,000
Oct
80,000
Nov
80,000
Dec
80,000
100,000
Total
80,000
880,000
600,000
700,000
2,900
2,900
1,858.64 1,508.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.64 1,558.64 1,658.64 1,959.40 1,808.76 1,988.54 21,785.82
445
445
445
445
445
445
445
445
445
445
445
445
5340
Internet and telephone

6
expense
1,200
1,200
1,100
1,200
1,070
1,230
1,210
1,080
1,230
1,100
1,210
1,240
14,070
Television expense
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
4746
Fire insurance
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
Employee
10
Total
expense
shirt
12,000
126,799
12,000
91,549
91,899
92,050
91,769
91,929
91,809
91,479
91,729
91,900
91,859
692,069 1,736,842
226
Administration Cost
Year 2013
No.
Description
Salary
Rental fee
Stationary expense
Electricity expense
Water expense
Jan
Feb
80,000
Mar
80,000
Apr
80,000
May
80,000
Jun
80,000
Jul
80,000
Aug
80,000
Sep
80,000
Oct
80,000
Nov
80,000
Dec
80,000
Total
80,000
960,000
600,000
600,000
2,700
2,700
1,858.64 1,608.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.40 1,558.64 1,658.64 1,759.40 1,818.76 1,988.54 21,695.58
445
445
445
445
445
445
445
445
445
445
445
445
5340
Internet and
6
telephone expense
1,270
1,000
1,150
1,200
1,200
1,230
1,200
1,050
1,200
1,100
1,260
1,700
14,560
Television expense
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
4746
Fire insurance
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
Employee shirt
10
expense
Total
0
94,669
91,449
91,949
92,050
91,899
91,929
91,799
91,449
91,699
91,700
91,919
692,529 1,705,042
227
Administration Cost
Year 2014
No.
Description
Salary
Rental fee
Stationary expense
Electricity expense
Water expense
Jan
Feb
Mar
Apr
May
Jun
80,000
80,000
80,000
80,000
80,000
80,000
Jul
80,000
Aug
Sep
Oct
Nov
Dec
Total
80,000
80,000
80,000
80,000
80,000
960,000
600,000
600,000
3,600
3,600
1,858.64 1,508.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.64 1,558.64 1,658.64 1,959.40 1,808.76 1,988.54 21,785.82
445
445
445
445
445
445
445
445
445
445
445
445
5340
Internet and
6
telephone expense
1,210
1,000
1,110
1,200
1,100
1,260
1,030
1,080
1,240
1,150
1,120
1,050
13,550
Television expense
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
4746
Fire insurance
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
Employee shirt
10
expense
Total
12,000
107,509
12,000
91,349
91,909
92,050
91,799
91,959
91,629
91,479
91,739
91,950
91,769
691,879 1,717,022
228
Administration Cost
Year 2015
No. Description
Jan
Salary
Rental fee
Stationary expense
Electricity expense
Water expense
Internet
Feb
80,000
Mar
80,000
Apr
80,000
May
80,000
Jun
80,000
Jul
80,000
Aug
80,000
Sep
80,000
Oct
80,000
Nov
80,000
Dec
80,000
Total
80,000
960,000
600,000
600,000
2,500
2,500
1,858.64 1,508.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.64 1,558.64 1,658.64 1,959.40 1,808.76 1,988.54 21,785.82
445
445
445
445
445
445
445
445
445
445
445
445
5340
and
telephone expense
1,200
1,040
1,100
1,220
1,100
1,250
1,200
1,100
1,230
1,150
1,200
1,050
13,840
Television expense
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
4746
Fire insurance
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
Employee
10
shirt
expense
Total
0
94,399
91,389
91,899
92,070
91,799
91,949
91,799
91,499
91,729
91,950
91,849
691,879 1,704,212
229
Administration Cost
Year 2016
No.
Description
Salary
Rental fee
Jan
Feb
Mar
Apr
May
Jun
80,000
80,000
80,000
80,000
80,000
80,000
Jul
80,000
Aug
Sep
Oct
Nov
Dec
Total
80,000
80,000
80,000
80,000
80,000
960,000
600,000
600,000
Stationary
3
expense
2,600
2,600
Electricity
4
expense
Water expense
1,858.64 1,508.94 1,958.64 2,009.70 1,858.64 1,858.64 1,758.64 1,558.64 1,658.64 1,959.40 1,808.76 1,988.54 21,785.82
445
445
445
445
445
445
445
445
445
445
445
445
5340
1,260
1,150
1,180
1,230
1,080
1,200
1,200
1,100
1,230
1,100
1,200
1,040
13,970
Internet and
6
telephone expense
Television
expense
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
395.5
4746
Fire insurance
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
Employee shirt
10
expense
Total
12,000
106,559
12,000
91,499
91,979
92,080
91,779
91,899
91,799
91,499
91,729
91,900
91,849
691,869 1,716,442
230
4.5 Technical Feasibility Conclusion

De Lusso catering provides luxury styles to creating your even and many kind of food
with quality that we really care to make the best for customer, located in the economic heart
area of Surattani. There are 4 style of meeting room consist of luxury style, modern style,
banquet room, and normal style. So, can support people until 20-1,000. And about a kind of
food, there are Thai food, Japanese food, seafood, Italian food, International food, coffee
break, Cocktail party, Barbeque, and wedding cake. Our shop opens 08.00 17.00 every day
except Sunday. About accessory to decorate little difficult because far away from Bangkok
so, cost of decorate must be plus shipping.
According to the facility layout, we have set the pattern as our positioning which luxury mix
modern style to attract customer and show identity of luxury style, and we also provide
service mind, good atmosphere and facility that will make customer comfortable. We
providing computer and internet for customer to play while waiting provide magazine, photo
from our worked, true vision, and classic music providing.
About cost of investment in part of decorate also high price because we focus on hi-class and
comfortable. So, we will borrowing from outside, and plan to play back 5 year with 10% of
interest because we doesnt have the assets to guarantee, so we not sure bank will allow us.
231
CHAPTER 7
Financial Statement
232
7.1 Statement of Income
De Lusso Catering
Income Statement
Dec 31th, 2012
Jan
Feb
Mar
April
May
June
July
Aug
Sep
Oct
Nov
Dec
Revenue
Sale
407,000
289,000
850,000
1,218,000
843000
667000
365000
1220000
452000
653,000
1014000
670,000
122100
86700
255000
365400
252900
200100
109500
366000
135600
195900
304200
201000
20350
14450
42500
60900
42150
33350
18250
61000
22600
32650
50700
33500
142450
101150
297500
426300
295050
233450
127750
427000
158200
228550
354900
234500
264,550
187,850
552,500
791,700
547,950
433,550
237,250
793,000
293,800
424,450
659,100
435,500
126,799.00
91,549.00
91,899.00
92,050.00
91,769.00
91,929.00
91,809.00
91,479.00
91,729.00
91,900.00
91,859.00
692,069.00
5,291.00
3,757.00
11,050.00
15,834.00
10,959.00
8,671.00
4,745.00
15,860.00
5,876.00
8,489.00
13,182.00
8,710.00
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
340,788.80
304,004.80
311,647.80
316,582.80
311,426.80
309,298.80
305,252.80
316,037.80
306,303.80
309,087.80
313,739.80
909,477.80
132,090.00
95,306.00
102,949.00
107,884.00
102,728.00
100,600.00
96,554.00
107,339.00
97,605.00
100,389.00
105,041.00
700,779.00
76,238.80
116,154.80
240,852.20
475,117.20
236,523.20
124,251.20
68,002.80
476,962.20
12,503.80
115,362.20
345,360.20
473,977.80
6,099.10
9,292.38
19,268.18
38,009.38
18,921.86
9,940.10
5,440.22
38,156.98
1,000.30
9,228.98
27,628.82
37,918.22
82,337.90
125,447.18
221,584.02
437,107.82
217,601.34
114,311.10
73,443.02
438,805.22
13,504.10
106,133.22
317,731.38
511,896.02
66,475.21
131,132.35
65,280.40
34,293.33
131,641.57
31,839.97
95,319.42
82,337.90
125,447.18
155,108.82
305,975.48
152,320.94
80,017.77
73,443.02
307,163.66
13,504.10
74,293.26
222,411.97
511,896.02
82,337.90
207,785.09
52,676.27
253,299.21
405,620.15
485,637.92
412,194.90
719,358.55
705,854.45
780,147.70
1,002,559.67
490,663.65
Cost of goods sold

Material
Labor Cost
Total
Gross income
Operating expense
General and
Administration
Other Operating Expense
Depreciation
Total Operating Expense
EBIT
Interest Expense 8%
Income (loss) before
income tax
Tax payable (30%)
Net Income (loss)
Retain Earning
233
De Lusso Catering
Income Statement
Dec 31th, 2013
Jan
Feb
Mar
April
May
June
July
Aug
Sep
Oct
Nov
Dec
Revenue
Sale
1,350,000
1,144,000
1,309,000
1,436,000
1,013,000
777,000
1,290,000
554,000
625,000
1,362,000
950,000
1,681,000
405,000
343,200
392,700
430,800
303,900
233,100
387,000
166,200
187,500
408,600
285,000
504,300
67,500
57,200
65,450
71,800
50,650
38,850
64,500
27,700
31,250
68,100
47,500
84,050
27,000
22,880
26,180
28,720
20,260
15,540
25,800
11,080
12,500
27,240
19,000
33,620
499,500
423,280
484,330
531,320
374,810
287,490
477,300
204,980
231,250
503,940
351,500
621,970
850,500
720,720
824,670
904,680
638,190
489,510
812,700
349,020
393,750
858,060
598,500
1,059,030
94,669
91,449
91,949
92,050
91,899
91,929
91,799
91,449
91,699
91,700
91,919
692,529
17,010
14,414
16,493
18,094
12,764
9,790
16,254
6,980
7,875
17,161
11,970
21,181
208,698.8
208,698.8
208,698.8
208,698.8
208,698.8
208,698.8
208,698.8
208,698.8
208,698.8
208,698.8
208,698.8
208,698.8
320,378
314,562
317,141
318,842
313,362
310,418
316,752
307,128
308,273
317,560
312,588
922,408
530,122
406,158
507,529
585,838
324,828
179,092
495,948
41,892
85,477
540,500
285,912
136,622
42,409.78
32,492.62
40,602.30
46,867.01
25,986.27
14,327.36
39,675.86
3,351.34
6,838.18
43,240.00
22,872.98
10,929.73
487,712.42
373,665.18
466,926.50
538,970.59
298,842.13
164,764.64
456,272.34
38,540.46
78,639.02
497,260.00
263,039.22
125,691.87
146,313.73
112,099.55
140,077.95
161,691.18
89,652.64
49,429.39
136,881.70
11,562.14
23,591.71
149,178.00
78,911.77
37,707.56
341,398.70
261,565.62
326,848.55
377,279.41
209,189.49
115,335.25
319,390.64
26,978.32
55,047.32
348,082.00
184,127.46
87,984.31
341,398.70
602,964.32
929,812.87
1,307,092.28
1,516,281.77
1,631,617.02
1,951,007.66
1,977,985.98
2,033,033.30
2,381,115.30
2,565,242.75
2,653,227.06
Cost of goods sold

Material
Labor Cost
Other Cost
total
Gross income
Operating expense
General and
Administration
Depreciation
EBIT
Interest Expense 8%
income tax
Tax payable (30%)
Net Income
Retain Earning
234
De Lusso Catering
Income Statement
Dec 31th, 2014
Jan
Feb
Mar
April
May
June
July
Aug
Sep
Oct
Nov
Dec
907,000
880,000
1,905,000
1,900,000
1850000
674000
801,000
603000
615,000
881,000
997000
1,013,000
272100
264000
571500
570000
555000
202200
240300
180900
184500
264300
299100
303900
45350
44000
95250
95000
92500
33700
40050
30150
30750
44050
49850
50650
317,450
308,000
666,750
665,000
647,500
235,900
280,350
211,050
215,250
308,350
348,950
354,550
589,550
572,000
1,238,250
1,235,000
1,202,500
438,100
520,650
391,950
399,750
572,650
648,050
658,450
107,509
91,349
91,909
92,050
91,799
91,959
91,629
91,479
91,739
91,950
91,769
691,879
11791
11440
24765
24700
24050
8762
10413
7839
7995
11453
12961
13169
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
327,999
311,488
325,373
325,449
324,548
309,420
310,741
308,017
308,433
312,102
313,429
913,747
261,551
260,512
912,877
909,551
877,952
128,680
209,909
83,933
91,317
260,548
334,621
-255,297
20924.08
20840.96
73030.16
72764.08
70236.16
10294.4
16792.72
6714.64
7305.36
20843.84
26769.68
20423.76
240,627
239,671
839,847
836,787
807,716
118,386
193,116
77,219
84,012
239,704
307,852
-234,873
72188.1
71901.3
251954.1
251036.1
242314.8
35515.8
57934.8
23165.7
25203.6
71911.2
92355.6
168,439
167,770
587,893
585,751
565,401
82,870
135,181
54,053
58,808
167,793
215,496
-234,873
168,439
336,209
924,102
1,509,852
2,075,254
2,158,124
2,293,305
2,347,358
2,406,167
2,573,960
2,789,456
2,554,583
Revenue
Sale
Cost of goods sold
Material
Labor Cost
total
Gross income
Operating expense
General and Administration
Depreciation
EBIT
Interest Expense 8%
Income (loss) before income tax
Tax payable (30%)
Net Income
Retain Earning
235
De Lusso Catering
Income Statement
Dec 31th, 2015
Jan
Revenue
Sale
Feb
Mar
April
May
June
July
Aug
Sep
Oct
Nov
Dec
914,000
1,222,000
1275000
1,151,000
2453000
833,000
879000
956,000
869,000
1,115,000
1,160,000
1,293,500
274,200
366,600
382,500
345,300
735,900
249,900
263,700
286,800
260,700
334,500
348,000
388,050
Labor Cost
45700
61100
63750
57550
122650
41650
43950
47800
43450
55750
58000
64675
Other Cost
18280
24440
25500
23020
49060
16660
17580
19120
17380
22300
23200
25870
total
338,180
452,140
471,750
425,870
907,610
308,210
325,230
353,720
321,530
412,550
429,200
478,595
Gross income
575,820
769,860
803,250
725,130
1,545,390
524,790
553,770
602,280
547,470
702,450
730,800
814,905
94,399
91,389
91,899
92,070
91,799
91,949
91,799
91,499
91,729
91,950
91,849
691,879
11516.4
11547.9
12048.75
10876.95
23180.85
7871.85
8306.55
9034.2
8212.05
10536.75
10962
12223.58
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
314,614
311,636
312,647
311,646
323,679
308,520
308,804
309,232
308,640
311,186
311,510
912,801
EBIT
261,206
458,224
490,603
413,484
1,221,711
216,270
244,966
293,048
238,830
391,264
419,290
-97,896
Interest Expense 8%
20896.48
36657.92
39248.24
33078.72
97736.88
17301.6
19597.28
23443.84
19106.4
31301.12
33543.2
7831.68

income tax
Tax payable (30%)
240,309
421,566
451,355
380,406
1,123,974
198,969
225,368
269,604
219,724
359,963
385,747
-90,065
72092.7
126469.8
135406.5
114121.8
337192.2
59690.7
67610.4
80881.2
65917.2
107988.9
115724.1
Net Income
168,217
295,096
315,949
266,284
786,782
139,278
157,758
188,723
153,807
251,974
270,023
-63,045
Retain Earning
168,217
463,313
779,262
1,045,546
1,832,328
1,971,606
2,129,364
2,318,087
2,471,894
2,723,868
2,993,891
2,930,846
Cost of goods sold

Material
Operating expense
General and
Administration
Depreciation
236
De Lusso Catering
Income Statement
Dec 31th, 2016
Jan
Feb
Mar
April
May
June
July
Aug
Sep
Oct
Nov
Dec
Revenue
Sale
1,175,000
1,929,000
1,928,000
2,400,000
1617000
810000
997000
1,013,000
956,000
915000
1,716,000
949,000
352500
578700
578400
720000
485100
243000
299100
303900
286800
274500
514800
284700
58750
96450
96400
120000
80850
40500
49850
50650
47800
45750
85800
47450
total
411250
675150
674800
840000
565950
283500
348950
354550
334600
320250
600600
332150
Gross income
763,750
1,253,850
1,253,200
1,560,000
1,051,050
526,500
648,050
658,450
621,400
594,750
1,115,400
616,850
106,559
91,499
91,979
92,080
91,779
91,899
91,799
91,499
91,729
91,900
91,849
691,869
15275
25077
25064
31200
21021
10530
12961
13169
12428
11895
22308
12337
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
330,533
325,275
325,742
331,979
321,499
311,128
313,459
313,367
312,856
312,494
322,856
912,905
EBIT
433,217
928,575
927,458
1,228,021
729,551
215,372
334,591
345,083
308,544
282,256
792,544
-296,055
34657.376
74286.016
74196.656
98241.696
58364.096
17229.776
26767.296
27606.656
24683.536
22580.496
63403.536
23684.384
398,560
854,289
853,262
1,129,780
671,187
198,142
307,824
317,477
283,861
259,676
729,141
-319,739
119567.9472
256286.7552
255978.4632
338933.8512
201356.1312
59442.7272
92347.1712
95242.9632
85158.1992
77902.7112
218742.1992
Net Income
278,992
598,002
597,283
790,846
469,831
138,700
215,477
222,234
198,702
181,773
510,398
-319,739
Retain Earning
278,992
876,994
1,474,277
2,265,123
2,734,954
2,873,654
3,089,130
3,311,364
3,510,066
3,691,839
4,202,238
3,882,499
Cost of goods sold

Material
Labor Cost
Operating expense
General and Administration
Depreciation
Interest Expense 8%
Income (loss) before income
tax
Tax payable (30%)
237
7.2 Statement of Cash Flow
De Lusso Catering
Statement of Cash Flow
For the year ended December,31 2012
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Cash flow from operating activity

Cash received
Cash received on cash sale
407,000
289,000
850,000
1,218,000
843000
667000
365000
1220000
452000
653,000
1014000
670,000
Adjust depreciation
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
8,648,000.00
2,504,386
Total cash received
615,699
497,699
1,058,699
1,426,699
1,051,699
875,699
573,699
1,428,699
660,699
861,699
1,222,699
878,699
11,152,386
Cash paid for cost of goods sold
142450
101150
297500
426300
295050
233450
127750
427000
158200
228550
354900
234500
3,026,800
Cash paid for operating expense
132,090
95,306
102,949
107,884
102,728
100,600
96,554
107,339
97,605
100,389
105,041
700,779
1,849,264
21042
32059
66475.2
131132.3
65280.4
34293.33
18768.77
131641.57
3451.04
31839.97
95319.4
130817.87
762,121
Total cash paid
295,582
228,515
466,924
665,316
463,058
368,343
243,073
665,981
259,256
360,779
555,260
1,066,097
5,638,185
Net cash flow from operating activity
320,117
269,184
591,775
761,383
588,640
507,355
330,626
762,718
401,443
500,920
667,438
-187,398
5,514,201
Cash paid
Cash paid for income tax
Cash flow from investment activity

Cash received
Cash received from sale
Total cash received
Cash paid
Cash paid investment on operating
Total cash paid
126,799
126799
91,549
91549
91,899
91899
92,050
92050
91,769
91769
91,929
91929
91,809
91809
91,479
91479
91,729
91729
91,900
91900
91,859
91859
692,069
692069
1,736,840
1736840
Net cash flow from investment activity
193,318
177,635
499,876
669,333
496,871
415,426
238,817
671,239
309,714
409,020
575,579
-879,467
3,777,361
1,045,011
1045011
Cash paid investment on administrative
Cash flow from financing activity

Cash received
Borrowing cash
Total cash received
Cash paid
Cash paid for principle borrowing
Cash paid for interest
Total cash paid
Net cash flow from financing activity
Net increase / decrease in cash
Beginning cash
Ending cash
220,905
220905
1,265,916
1265916
-1,265,916
-1265916
126,799
91,549
91,899
92,050
91,769
91,929
91,809
91,479
91,729
91,900
91,859
1,957,985
3,002,756
126,799
218,348
310,247
402,297
494,066
585,995
677,804
769,283
861,012
952,912
1,044,771
126,799
218,348
310,247
402,297
494,066
585,995
677,804
769,283
861,012
952,912
1,044,771
3,002,756
3,002,756
238
De Lusso Catering
Cash received
Adjust depreciation
Total cash received
Cash paid
Total cash paid
Net cash flow from operating
activity
Cash flow from investment
activity
Cash received
Total cash received
Cash paid
Cash paid investment on
operating
Cash paid investment on
administrative
Total cash paid
Net cash flow from investment
activity
Cash received
Borrowing cash
Total cash received
Cash paid
Cash paid for principle
borrowing
Total cash paid
Net cash flow from financing
activity
Beginning cash
Ending cash
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
1,350,000
208,698.80
1,558,699
1,144,000
208,698.80
1,352,699
1,309,000
208,698.80
1,517,699
1,436,000
208,698.80
1,644,699
1,013,000
208,698.80
1,221,699
499,500
320,378
146,313.73
966,192
592,507
423,280
314,562
112,099.55
849,942
502,757
484,330
317,141
140,077.95
941,549
576,150
531,320
318,842
161,691.18
1,011,853
632,846
94,669
91,449
91,949
94,669
497,838
91,449
411,308
91,949
484,201
777,000
208,698.80
985,699
1,290,000
208,698.80
1,498,699
554,000
208,698.80
762,699
625,000
208,698.80
833,699
1,362,000
208,698.80
1,570,699
950,000
208,698.80
1,158,699
1,681,000
208,698.80
1,889,699
13,491,000
2,504,386
15,995,386
374,810
313,362
89,652.64
777,825
443,874
287,490
310,418
49,429.39
647,337
338,361
477,300
316,752
136,881.70
930,934
567,765
204,980
307,128
11,562.14
523,670
239,029
231,250
308,273
23,591.71
563,115
270,584
503,940
317,560
149,178.00
970,678
600,021
351,500
312,588
78,911.77
743,000
415,699
621,970
922,408
37,707.56
1,582,086
307,613
4,991,670
4,379,412
1,137,097
10,508,179
5,487,206
92,050
91,899
91,929
91,799
91,449
91,699
91,700
91,919
692,529
1,705,042
92,050
540,796
91,899
351,975
91,929
246,432
91,799
475,966
91,449
147,580
91,699
178,885
91,700
508,321
91,919
323,780
692,529
-384,916
1,705,042
3,782,164
1045011
1045011
329,593
1374604.42
1374604.42
3,333,192
329,593.42
1374604.42
1374604.42
94,669
3,002,756
3,097,425
91,449
3,097,425
3,188,874
91,949
3,188,874
3,280,823
92,050
3,280,823
3,372,873
91,899
3,372,873
3,464,772
91,929
3,464,772
3,556,701
91,799
3,556,701
3,648,500
91,449
3,648,500
3,739,949
91,699
3,739,949
3,831,648
91,700
3,831,648
3,923,348
91,919
3,923,348
4,015,267
-682,075
4,015,267
3,333,192
Total
239
De Lusso Catering
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Cash received
907,000
880,000
1,905,000
1,900,000
1850000
674000
801,000
603000
615,000
881,000
997000
1,013,000
adjust depreciation
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
208,699
13,026,000
2,504,388
Total cash received
1,115,699
1,088,699
2,113,699
2,108,699
2,058,699
882,699
1,009,699
811,699
823,699
1,089,699
1,205,699
1,221,699
15,530,388
317,450
308,000
666,750
665,000
647,500
235,900
280,350
211,050
215,250
308,350
348,950
354,550
4,559,100
119,300
102,789
116,674
116,750
115,849
100,721
102,042
99,318
99,734
103,403
104,730
705,048
1,886,358
72188.13
71901.37
251954.1
251036.1
242314.8
35515.74
57934.94
23165.56
25203.55
71911.3
92355.45
70461.9
1,265,943
Total cash paid
508,938
482,690
1,035,378
1,032,786
1,005,664
372,137
440,327
333,534
340,188
483,664
546,035
1,130,060
7,711,401
606,761
606,009
1,078,321
1,075,913
1,053,035
510,562
569,372
478,165
483,511
606,035
659,664
91,639
7,818,987
107,509
91,349
91,909
92,050
91,799
91,959
91,629
91,479
91,739
91,950
91,769
691,879
1,717,020
Total cash paid
107,509
91,349
91,909
92,050
91,799
91,959
91,629
91,479
91,739
91,950
91,769
691,879
1,717,020
499,252
514,660
986,412
983,863
961,236
418,603
477,743
386,686
391,772
514,085
567,895
-600,240
6,101,967
Cash paid

Cash received
Total cash received
Cash paid

Cash received
Borrowing cash
Total cash received
Cash paid
Total cash paid
1045011
1045011
366939.992
366939.992
1411950.992
1411950.992
1411950.992
1411950.992
107,509
91,349
91,909
92,050
91,799
91,959
91,629
91,479
91,739
91,950
91,769
-720,072
305,069
Beginning cash
3,333,192
3,440,701
3,532,050
3,623,959
3,716,009
3,807,808
3,899,767
3,991,396
4,082,875
4,174,614
4,266,564
4,358,333
Ending cash
3,440,701
3,532,050
3,623,959
3,716,009
3,807,808
3,899,767
3,991,396
4,082,875
4,174,614
4,266,564
4,358,333
3,638,261

3,638,261
240
De Lusso Catering
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total

Cash received
914,000
1,222,000
1275000
1,151,000
2453000
833,000
879000
956,000
869,000
1,115,000
1,160,000
1,293,500
Adjust depreciation
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
208698.8
14,120,500
2,504,386
Total cash received
1,122,699
1,430,699
1,483,699
1,359,699
2,661,699
1,041,699
1,087,699
1,164,699
1,077,699
1,323,699
1,368,699
1,502,199
16,624,886
338,180
338,180
338,180
338,180
338,180
338,180
338,180
338,180
338,180
338,180
338,180
338,180
4,058,160
105,915
102,937
103,948
102,947
114,980
99,821
100,105
100,533
99,941
102,487
102,811
704,102
1,840,527
72092.8
72092.8
72092.8
72092.8
72092.8
72092.8
72092.8
72092.8
72092.8
72092.8
72092.8
72092.8
865,114
Total cash paid
516,188
513,210
514,221
513,220
525,253
510,094
510,378
510,806
510,214
512,760
513,084
1,114,375
6,763,801
606,511
917,489
969,478
846,479
2,136,446
531,605
577,321
653,893
567,485
810,939
855,615
387,824
9,861,085
94,399
91,389
91,899
92,070
91,799
91,949
91,799
91,499
91,729
91,950
91,849
691,879
1,704,210
Total cash paid
94,399
91,389
91,899
92,070
91,799
91,949
91,799
91,499
91,729
91,950
91,849
691,879
1,704,210
512,112
826,100
877,579
754,409
2,044,647
439,656
485,522
562,394
475,756
718,989
763,766
-304,055
8,156,875
Cash paid

Cash received
Total cash received
Cash paid

Cash received
Borrowing cash
Total cash received
Cash paid
Total cash paid
1045011
1045011
379743.55
379743.55
1424754.55
1424754.55
1424754.55
1424754.55
94,399
91,389
91,899
92,070
91,799
91,949
91,799
91,499
91,729
91,950
91,849
-732,876
279,455
Beginning cash
3,638,261
3,732,660
3,824,049
3,915,948
4,008,018
4,099,817
4,191,766
4,283,565
4,375,064
4,466,793
4,558,743
4,650,592
49,745,276
Ending cash
3,732,660
3,824,049
3,915,948
4,008,018
4,099,817
4,191,766
4,283,565
4,375,064
4,466,793
4,558,743
4,650,592
3,917,716
3,917,716

241
De Lusso Catering
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total

Cash received
1,175,000
1,929,000
1,928,000
2,400,000
1617000
810000
997000
1,013,000
956,000
915000
1,716,000
949,000
Adjust depreciation
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
208,698.80
16,405,000
2,504,386
Total cash received
1,383,699
2,137,699
2,136,699
2,608,699
1,825,699
1,018,699
1,205,699
1,221,699
1,164,699
1,123,699
1,924,699
1,157,699
18,909,386
Cash paid
411,250
675,150
674,800
840,000
565,950
283,500
348,950
354,550
334,600
320,250
600,600
332,150
5,741,750
121,834.00
116,576.00
117,043.00
123,280.00
112,800.00
102,429.00
104,760.00
104,668.00
104,157.00
103,795.00
114,157.00
704,206.00
1,929,705
119,567.95
256,286.76
255,978.46
338,933.85
201,356.13
59,442.73
92,347.17
95,242.96
85,158.20
77,902.71
218,742.20
81,711.12
1,882,670
Total cash paid
652,652
1,048,013
1,047,821
1,302,214
880,106
445,372
546,057
554,461
523,915
501,948
933,499
1,118,067
9,554,125
731,047
1,089,686
1,088,877
1,306,485
945,593
573,327
659,642
667,238
640,784
621,751
991,200
39,632
9,355,261
106,559
91,499
91,979
92,080
91,779
91,899
91,799
91,499
91,729
91,900
91,849
691,869
1,716,440
Total cash paid
106,559
91,499
91,979
92,080
91,779
91,899
91,799
91,499
91,729
91,900
91,849
691,869
1,716,440
624,488
998,187
996,898
1,214,405
853,814
481,428
567,843
575,739
549,055
529,851
899,351
-652,237
7,638,821

Cash received
Total cash received
Cash paid

Cash received
Borrowing cash
Total cash received
Cash paid
Total cash paid
1,045,011
1045011
545,701.55
545701.55
1,590,713
1590713
1,590,713
1590713
106,559
91,499
91,979
92,080
91,779
91,899
91,799
91,499
91,729
91,900
91,849
-898,844
125,727
Beginning cash
3,917,716
4,024,275
4,115,774
4,207,753
4,299,833
4,391,612
4,483,511
4,575,310
4,666,809
4,758,538
4,850,438
4,942,287
Ending cash
4,024,275
4,115,774
4,207,753
4,299,833
4,391,612
4,483,511
4,575,310
4,666,809
4,758,538
4,850,438
4,942,287
4,043,443

4,043,443
242
7.3 Statement of Balance Sheet
De Lusso Catering Organizer

Balance Sheet
Dec, 31th 2012
Jan
Feb
Mar
Apr
May
June
Jul
Aug
Sep
Oct
Nov
Dec
126,799
218,348
310,247
402,297
494,066
585,995
677,804
769,283
861,012
952,912
1,044,771
3,002,756
Account Receivable
61,050
43,350
127,500
182,700
126,450
100,050
54,750
183,000
67,800
97,950
152,100
100,500
Total Current Assets
187,849
261,698
437,747
584,997
620,516
686,045
732,554
952,283
928,812
1,050,862
1,196,871
3,103,256
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
274,933.25
348,782.25
524,831.25
672,081.25
707,600.25
773,129.25
819,638.25
1,039,367.25
1,015,896.25
1,137,946.25
1,283,955.25
3,190,340.25
6,099.10
9,292.38
19,268.18
38,009.38
18,921.86
9,940.10
5,440.22
38,156.98
1,000.30
9,228.98
27,628.82
37,918.22
66,475.21
131,132.35
65,280.40
34,293.33
6,099.10
9,292.38
85,743.39
169,141.73
84,202.26
86,392.34
69,475.53
63,109.05
16,851.90
Retain Earning
-82,337.90
-207,785.09
-52,676.27
Dividend
264,779.71
477,799.43
268,834
274,933.25
ASSETS
Current Assets
Cash
Properties and machine

Total Assets
Liabilities and Equity
Liabilities
Interest Paid
Income Tax Payable
Total Liabilities
131,641.57
31,839.97
95,319.42
169,798.55
1,000.30
41,068.95
122,948.24
37,918.22
86,565.48
16,442.68
75,168.75
87,894.28
42,464.83
10,233.62
485,637.92
412,194.90
719,358.55
705,854.45
780,147.70
1,002,559.67
490,663.65
153,823.99
157,116.98
315,437.65
133,767.47
233,872.75
228,835.32
115,982.51
2,651,524.76
502,940
623,398
728,896
814,198
869,569
1,014,896
1,096,877
1,161,007
3,152,422
672,081.25
707,600.25
773,129.25
819,638.25
1,039,367.25
1,015,896.25
1,137,946.25
1,283,955.25
3,190,340.25
44,233.43
5,440.22
63,953.85
86,140.92
253,299.21
405,620.15
428,655.08
232,788.41
339,490
439,088
348,782.25
524,831.25
Equity
Utilities
Total Equity
Total Liabilities and Owner's
Equity
243

Balance Sheet
Dec, 31th 2013
Jan
Feb
Mar
Apr
May
June
Jul
Aug
Sep
Oct
Nov
Dec
3,097,425
3,188,874
3,280,823
3,372,873
3,464,772
3,556,701
3,648,500
3,739,949
3,831,648
3,923,348
4,015,267
3,333,192
Account Receivable
619,485
637,775
656,165
674,575
692,954
711,340
729,700
747,990
766,330
784,670
803,053
666,638
3,716,910
3,826,649
3,936,988
4,047,448
4,157,726
4,268,041
4,378,200
4,487,939
4,597,978
4,708,018
4,818,320
3,999,830
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
3,803,994.25
3,913,733.05
4,024,071.85
4,134,531.85
4,244,810.65
4,355,125.45
4,465,284.25
4,575,023.05
4,685,061.85
4,795,101.85
4,905,404.65
4,086,914.65
42,409.78
32,492.62
40,602.30
46,867.01
25,986.27
14,327.36
39,675.86
3,351.34
6,838.18
43,240.00
22,872.98
10,929.73
146,313.73
112,099.55
140,077.95
161,691.18
89,652.64
49,429.39
136,881.70
11,562.14
23,591.71
149,178.00
78,911.77
37,707.56
146,314
112,100
140,078
161,691
89,653
49,429
136,882
11,562
23,592
149,178
78,912
37,708
1,143,712.50
1,251,237.00
1,247,711.50
1,255,636.50
1,428,486.00
1,545,250.50
1,437,250.00
1,703,774.50
1,728,324.00
1,553,074.00
1,722,633.50
1,162,296.00
utilities
345,770.52
318,184.70
339,706.30
356,193.07
301,331.61
270,754.86
337,202.55
241,722.11
250,992.54
346,506.25
293,172.48
553,676.69
Retain Earning
2168197.5
2232211.8
2296576.1
2361011.1
2425340.4
2489690.7
2553950
2617964.3
2682153.6
2746343.6
2810686.9
2333234.4
Total Equity
3,657,680.52
2,550,396.50
2,636,282.40
2,717,204.17
2,726,672.01
2,760,445.56
2,891,152.55
2,859,686.41
2,933,146.14
3,092,849.85
3,103,859.38
2,886,911.09
Total Liabilities and Owner's Equity
3,803,994.25
2,662,496.05
2,776,360.35
2,878,895.35
2,816,324.65
2,809,874.95
3,028,034.25
2,871,248.55
2,956,737.85
3,242,027.85
3,182,771.15
2,924,618.65
ASSETS
Current Assets
Cash
Total Assets
Liabilities
interest paid
Income Tax Payable
Total Liabilities
Equity
Dividend
244

Balance Sheet
Dec, 31th 2014
Jan
Feb
Mar
Apr
May
June
Jul
Aug
Sep
Oct
Nov
Dec
3,440,701
3,532,050
3,623,959
3,716,009
3,807,808
3,899,767
3,991,396
4,082,875
4,174,614
4,266,564
4,358,333
3,638,261
Account Receivable
688,140
706,410
724,792
743,202
761,562
779,953
798,279
816,575
834,923
853,313
871,667
727,652
4,128,841
4,238,460
4,348,751
4,459,211
4,569,370
4,679,720
4,789,675
4,899,450
5,009,537
5,119,877
5,230,000
4,365,913
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
4,215,925.45
4,325,544.25
4,435,835.05
4,546,295.05
4,656,453.85
4,766,804.65
4,876,759.45
4,986,534.25
5,096,621.05
5,206,961.05
5,317,083.85
4,452,997.45
72188.1
71901.3
251954.1
251036.1
242314.8
35515.8
57934.8
23165.7
25203.6
71911.2
92355.6
72,188
71,901
251,954
251,036
242,315
35,516
57,935
23,166
25,204
71,911
92,356
351,996.12
222,862.88
-555,889.85
-460,031.85
-720,870.55
139,208.51
397,249.31
40,698.69
81,380.70
379,112.95
-19,171.20
658,766.15
168,439
336,209
924,102
1,509,852
2,075,254
2,158,124
2,293,305
2,347,358
2,406,167
2,573,960
2,789,456
2,554,583
520,435.12
559,071.88
368,212.15
1,049,820.15
1,354,383.45
2,297,332.51
2,690,554.31
2,388,056.69
2,487,547.70
2,953,072.95
2,770,284.80
3,213,349.15
592,623
630,973
620,166
1,300,856
1,596,698
2,332,848
2,748,489
2,411,222
2,512,751
3,024,984
2,862,640
3,213,349
ASSETS
Current Assets
Cash
Total Assets
Liabilities
Income Tax Payable
Total Liabilities
Equity
Utilities
Retain Earning
Total Equity
Total Liabilities and Owner's
Equity
245

Balance Sheet
Dec, 31th 2015
Jan
Feb
Mar
Apr
May
June
Jul
Aug
Sep
Oct
Nov
Dec
3,732,660
3,824,049
3,915,948
4,008,018
4,099,817
4,191,766
4,283,565
4,375,064
4,466,793
4,558,743
4,650,592
3,917,716
Account Receivable
746,532
764,810
783,190
801,604
819,963
838,353
856,713
875,013
893,359
911,749
930,118
783,543
4,479,192
4,588,859
4,699,138
4,809,622
4,919,780
5,030,119
5,140,278
5,250,077
5,360,152
5,470,492
5,580,710
4,701,259
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
4,566,276.25
4,675,943.05
4,786,221.85
4,896,705.85
5,006,864.65
5,117,203.45
5,227,362.25
5,337,161.05
5,447,235.85
5,557,575.85
5,667,794.65
4,788,343.45
72092.7
126469.8
135406.5
114121.8
337192.2
59690.7
67610.4
80881.2
65917.2
107988.9
115724.1
Interest paid
20896.48
36657.92
39248.24
33078.72
97736.88
17301.6
19597.28
23443.84
19106.4
31301.12
33543.2
7831.68
Total Liabilities
92989.18
163127.72
174654.74
147200.52
434929.08
76992.3
87207.68
104325.04
85023.6
139290.02
149267.3
7831.68
33,176.12
39,622.88
-139,369.85
-140,931.85
-106,170.55
68,228.51
46,729.31
83,038.69
79,260.70
37,472.95
17,928.80
183,416.15
168,217
463,313
779,262
1,045,546
1,832,328
1,971,606
2,129,364
2,318,087
2,471,894
2,723,868
2,993,891
2,930,846
4,271,894
4,009,879
3,971,675
3,844,891
2,845,778
3,000,377
2,964,061
2,831,710
2,811,058
2,656,945
2,506,708
1,666,250
Total Equity
4,473,287.12
4,512,814.88
4,611,567.15
4,749,505.15
4,571,935.45
5,040,211.51
5,140,154.31
5,232,835.69
5,362,212.70
5,418,285.95
5,518,527.80
4,780,512.15
4,566,276.30
4,675,942.60
4,786,221.89
4,896,705.67
5,006,864.53
5,117,203.81
5,227,361.99
5,337,160.73
5,447,236.30
5,557,575.97
5,667,795.10
4,788,343.83
ASSETS
Current Assets
Cash
Total Assets
Liabilities
Income Tax Payable
Equity
Utilities
Retain Earning
Dividend
246
Balance Sheet
Dec, 31th 2016
Jan
Feb
Mar
Apr
May
June
Jul
Aug
Sep
Oct
Nov
Dec
ASSETS
Current Assets
Cash
4,024,275
4,115,774
4,207,753
4,299,833
4,391,612
4,483,511
4,575,310
4,666,809
4,758,538
4,850,438
4,942,287
4,043,443
Account Receivable
176,250
289,350
289,200
360,000
242,550
121,500
149,550
151,950
143,400
137,250
257,400
142,350
4,200,525
4,405,124
4,496,953
4,659,833
4,634,162
4,605,011
4,724,860
4,818,759
4,901,938
4,987,688
5,199,687
4,185,793
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
87,084.25
Total Assets
4,287,609
4,492,208
4,584,037
4,746,917
4,721,246
4,692,095
4,811,944
4,905,843
4,989,022
5,074,772
5,286,771
4,272,877
34657.376
74286.016
74196.656
98241.696
58364.096
17229.776
26767.296
27606.656
24683.536
22580.496
63403.536
23684.384
Income Tax Payable
119567.9472
256286.7552
255978.4632
338933.8512
201356.1312
59442.7272
92347.1712
95242.9632
85158.1992
77902.7112
218742.1992
Total Liabilities
154225.3232
330572.7712
330175.1192
437175.5472
259720.2272
76672.5032
119114.4672
122849.6192
109841.7352
100483.2072
282145.7352
23684.384
26,267
72752
72,494
131,850
33,422
68,142
44,587
42,491
49,726
54,932
45,858
216,245
278,992
876,994
1,474,277
2,265,123
2,734,954
2,873,654
3,089,130
3,311,364
3,510,066
3,691,839
4,202,238
3,882,499
Dividend
3,828,125
3,211,889
2,707,091
1,912,769
1,693,150
1,673,627
1,559,113
1,429,139
1,319,389
1,227,518
756,530
150,449
Total Equity
4,133,384
4,161,635
4,253,862
4,309,742
4,461,526
4,615,423
4,692,830
4,782,994
4,879,181
4,974,289
5,004,626
4,249,193
4,287,609
4,492,208
4,584,037
4,746,917
4,721,246
4,692,095
4,811,944
4,905,843
4,989,022
5,074,772
5,286,771
4,272,877

Liabilities
Interest paid
Equity
Utilities
Retain Earning
247
CHAPTER 8
Risk Management
248
8.1 Risk Analysis

The future is uncertainty because we cannot predict the situation that can be
happened. All businesses may face with failure but some of them may achieve the set. So, we
have to be good at preparing the plan for both external and external risks. Because if we
know well about the plan and then we can know the way how to solve the problem.
8.1.1 External risk
External risk means the outside risks of company that may affect to the company it
can be directly or indirectly and the company cannot control. Actually those of problem come
from economic, technology, social and competitors; however the company can find the
solution to solve the problems. The external risks for De Lusso catering can be as the
following:
1. Changing in Technology
Nowadays, there is a lot s of high technology equipment devices which are can use in
this catering company in order to be more convenience and quick. We can see that in our
company the technology has influence such as, order online product, pay bill thought the
internet so, technology tends to play the importance role for running the De Lusso Cattering
company all the time.
Solution
For this risk, De Lusso Catering needs to analysis the machine and find the most
appropriate machine or equipment to use in preparing the party or event to the customers.
After analysis we need to change some technology devices in order to match with our
products and service in order to gain the competitive advantage.
2. Changing in Trends in term of declined trend
Nowadays, there are many fashion of theme, clothes and food is coming to Thailand
and Thais love to try the new thing in order to change their behavior and life style to be same
249
as the other countries the problem that we would face with has to be , trend out, changing in
life style and fashion etc. So this is the direct effect to De Lusso Catering for our sale and
income.
Solution
For this risk, De Lusso Catering have to use the marketing strategy to analysis
customers trend , what kind of trend and theme that most of our customers prefer now and ,
after we changed the styled of service and fashionable product already we can attract the
customer or not such as decoration, promotion and advertisement.
3. The Economic Condition
This problem is very importance in Thailand and all business effect both of customer
and owner because its effect to power buying for customer and cost of the business. If the
economic going to bad thats will effect to De Lusso Catering as well.
Solution
For this risk, De Lusso Catering has to take risk management in two ways. First for
the sale, we will make the promotion to attract the customer such as reduce the price, give the
gift to customers who come early for first 10 people. Second for the cost, De Lusso catering
have to analysis what the company have to reduce but the business still survives. Then use
the analysis to the guide for doing business.
4. The competitors
This problem is importance for De Lusso Catering because now Suratthani have many
catering service as the competitors which are direct and indirect competitor. So they can get
our customers to get high market share. Moreover there are the new Catering service is going
to open the shop so this is the problem also.
250
Solution
For this risk, De Lusso have to analysis the competitors to find their SWOT then use
Marketing strategy to solve the problem by using competitor advantage to compete with other
competitor and attract the customers such as create new products, promotion and
advertisement.
6.1.2 Internal Risk
Internal risk is the risk that occurs within the organization which will affect directly to
business that make direct loss or effect on internal management example the loss financial
risk, the loss that from human resource ,and lack of management, etc. Internal risks are
essentially within your control, provided you have the aptitude and attention to detail to
exercise it.
1. The Risk of communication
The communication between our company, supplier, shareholder, and employee can
be mistake if not good communication that can be lead misunderstand of each other that can
be lead to many problem such as we contract supplier about place and time but we tell
mistake time to supplier that make customer unsatisfied and evens cant be on right time that
effect many part all of food that already provided. And other example about mistake
communication with shareholder about interest after gave dividend and not match that less
than they understand, they will not touch us and complain you. So we choose check again
when communication that understanding together and must be carefully to communication,
we must good listener and good sender information.
2. The operation risk
Operation risks are risks that arise from an error in the operation in our company. So
our company can separate operation risks into three major characteristics include failure of
work three are human resource, Employee, and Technical Failure.
251
2.1 Risk of human resource

* Sometime we choose people wrong position to work or hire wrong people to work that not
meet our working example: employee have ability to design but put them to cooking
department. That show you put who have efficiency in wrong their position to work.
Solution
Our company must concern about hire employee and put employee in right position
must be have train new employee to lets them know well their work and help to reduce low
quality of employee working
2.2 Employee
To hire employee, we can do mistake to choose bad employee that we dont know,
sometime have case employee fraud such as cooperate on fraud with supplier by supplier
provide the low quality of raw material and low cost but tell us higher price than real price
then employee corruption our company. And case beagle of competitor. So, may affect our
company to lets competitor know our process of work.
Solution
Our company must concern about hire employee by testing whats they be and whats
they attitude and checking their profile clearly. So, how to avoid employee fraud, our shop
provide quarterly legislative updates regarding identity theft as well as information breaches,
to meet the demanding need for awareness that may affect the our employee.
2.3 Technical Failure
Our company must take care evens about sound and light that must relate
management of us, sometime that can be have accident of electric city or processing of media
that lead be risk that we cant solve and we cant know that will happen when.
Solution
Our shop has equipped with enough electricity to power with short circuit protection
and power backup systems and our company buy them from nice vendors serving good post-
252
service that they can check and fix very well if there is some problem generated and then
follow-up. It is also very good for having office equipment warrantee. We have to train all
staff for using office equipment together with maintenances in the right way and appropriate
purposes to be more long-lasting used.
3. The risk of catering design
Our identity of us different from other company because we have image of luxury.
We have providing many kind of food but sometime our design dont meet customer want
because of lake of communication or other because we have many segment to customer
choice but still also not at all because customer have different style that some case we cant
do for them but we will try to make the best for them.
Solution
Our shop focuses on clearly to understanding customer, and try the best to do their
concept to be true. Although our company cant do all concepts, we will try to do the best and
make them understand us.
4. The risk of cost
Our company used more and high quality raw material and decoration that high cost of
material so, our product and service must be high price to sale may be decreased due to less
customer buying power. Sometime our cost depend on economic if the cost will be high then
our company set high price that effect to demand of customer. And we must follow the trend
that changes all the time that make new cost to invest with us too.
Solution
Our company has high cost of material, so we concern great quality to appreciate with price
that customer pay to us. About trend we must follow to attract customer and make difference.
About high price will have many choice to lets customer choose to appreciate with them, so
we have normal price until high price.
253
5. Financial Risk
* We cant know uncertainty result in the future because processing that related organization
make negative, so can effect negative value of business, if customer comparing.
* Happening fluctuations of money market effect to investor dont touch us. Because they
dont know compensation that they would get back.
* If management in financial lead to mistake, so they must need correct number because they
work with number and that can effect in cost.
* About price of cost have change all the time, we cant know situation of price in the future
that can lead to risk too.
* Credit risk can effect to Financial risk because they dont know debtor will pay back to you
in time all not pay. That effect
* Operational risk can happen all the time that happen because mistake of process or
checking about financial transaction cause damage can lead to financial risk
1. NPV cost of goods sold increase
NPV
10,500,000
10,000,000
9,500,000
NPV
9,000,000
8,500,000
5%
10%
15%
When cost of goods sold increase 5%,

investment in 3.2 years.
NPV = 9,811,320 and can pay back for


254
2. NPV sale decrease
NPV
10,000,000
8,000,000
6,000,000
NPV
4,000,000
2,000,000
0
5%
10%
15%
When operating expense increase 5%,

investment in 3.1 years
NPV = 11470562 and can pay back for


3. NPV expense increase
NPV
11,500,000
11,000,000
10,500,000
10,000,000
NPV
9,500,000
9,000,000
8,500,000
5%
10%
15%
When interest expense increase 5%, NPV = 11,880,643 and can pay back for investment in
3.1 years.
When interest expense increase 10%,
255
When interest expense increase 15%,

4. NPV interest increase
NPV
13,500,000
13,000,000
12,500,000
NPV
12,000,000
11,500,000
11,000,000
5%
10%
15%
When sale decrease 5%,

years.
NPV = 9,379,179 and can pay back for investment in 3.1

years.

years.
6.2 Conclusion of Risk management

The unexpected situation can be happen all the time. So, some the businesses may be
faced with risk all the time but some of them may not face with because of good preparing
the plan. So, this chapter we conclude both external and external risks. Which are can be
happened both when the environment effect to the company and/or the business cannot
operate well inside. The external risk is harder to control than internal risk such as, economic,
politic, technology and especially social trend with always changed. But however, the things
which we chose do are always follow up the news and can adapt in each situation such as we
may change the situation that we are in the trouble to be an opportunity. In the other hand,
internal risk is we can control inside like human resource, operation management.
Additionally, the important one is financial risk such as, interest rate increase or cost/expense
increase as well. However, we have prepared already about estimate how much will be
256
affected to our company. So, the result shows that not much to effect with our company. The
payback period is no longer and the NPV in all cases above showed that they are a worth case
still should be accepted.
Reference
http://www.idis.ru.ac.th/report/index.php?topic=308.0
http://site4business.com/index.php/entrepreneurresources/buy-business-articles/9-buybusiness-risk
257
CHAPTER 9
Summary
258
Nowadays, the catering become famous because normally people have no time to
prepare and organize their event by themselves, so they choose the catering service to get the
perfect and luxury event and also more convenience with the professional planner. The
catering business in Thailand is fast growing, the income of this industry in last 4 years (2007
- 2011) is about 300 million baths and the growth rate is 20% when compare in last 2 3
years it increase 10%, that why there are a lot of new entrepreneur enter in this business to
support consumer. Our catering company is identifying to the new form. In the concept of
Memorize customers memories with luxury service from professional staff, theme design
decorate team and event professional planner who can suggest and help your event become
luxury and respond all of your needs, with not too much different price than other
competitors the customer will get more luxury and better design with the warmest and
appreciate service, we can use the modern style from our specialist experience to apply and
use the material to be the worthiest , our professional chef can fulfill your taste and beautiful
food with high quality, cleanness and fresh raw materials. In order to create new various
menus, our company concern of customers healthy and sanitary. There are high quality of
modern equipment to become the most luxurious, respond all of what customer needs, even it
is small or big event. Providing the worthy and quality package to customer such as cocktail,
buffet, coffee break, and food stall (Japanese, Thai and Italy) in many kinds of event such as
meeting, theme party, seminar, and wedding. Catering represents a rapidly expanding
segment of the food service industry. In the late 1980s, the food catering industry accounted
for about 75 billion nation-wide Caterers of prepared food come from a wide range of
businesses. Many restaurant chains cater off-premise functions. Prices are usually similar to
those that are charged at the restaurant. Other types of firms that have developed catering
businesses during recent years include delicatessens, hotels and gourmet food retailers. While
private functions such as parties and weddings continue to be the mainstay of the catering
business, corporate function catering is becoming more and more prevalent. With only 80
percent of the cost of entertaining tax deductible, some employers are considering catering
services as a cost-saving means to provide food for luncheon and dinner meetings. Popular
types of catered foods in these settings include such items as baked breads, salad lunches, deli
meat trays, hot and cold plates, cake, cookies, ice cream and punch. Some caterers emphasize
the preparation of box lunches and/or gourmet picnic baskets. Other catering operations offer
the same types of foods through delis or bakeries.
259
In term of marketing feasibility study, looking at the food industry, those unpleasant
factors do not quite influence the business and markets. AFB Thailand had opportunities to
discuss with some food business persons, for instance, the machinery and equipment
suppliers, food ingredient suppliers as well as food manufacturers. They said in the same
tone that their businesses are growing well. As for trade exhibitions, besides ThaiFex, the
mid-year international show like ProPak Asia is moving forward with substantial interests
from the industry not less than the previous years. The fundamental of the food industry in
Thailand is deep rooted solidly, being in forefront position. One of important things for
everyone as an economic driving mechanism is that we should find the right approach to
grow business. Choices are abundant, such as increasing operational efficiency, creating new
products to respond to the new market which driven by restless demands. As long as the
industry is still moving forward, opportunities are all around as always. Nowadays,
technology is very important for many businesses and it plays a very important role a human
daily life. Anyway we cannot ignore the technology because computer, internet, mobile
phone, these are important innovation for every business especially computer and internet.
These two things help in the management of information, database habitat, etc., it can help to
reduce costs in a promotion process or a communication channel, moreover it uses paperless
and save the time for service process.
The internet is the largest computer networks connect and briefly the world. There are
a large number of users and popularity was continued. It is a fast exchange of any kind of the
information; it makes people closely by connecting through the internet and communicates
with each other around the world. It is suitable for todays life. We can see many firms use
these tools to facilitate the customers. This is a strategy to provide customers a convenience
service. It is not just facilitates for the customers but it also provide benefits to a business as
well. Internet network can help while doing business in many way such online marketing or
online shop, survey, getting feedback, get more information, doing their own website for
keep contact with the customers and also communicate with the supplier. Moreover, 3G are
coming soon that is designed to be available in the fully form of multimedia. For the
technology which was using in catering firm would be the database software for recording a
customers event qualification and a list of kitchen utilities (and also other equipment which
used in a catering event). These are all things making the operation convenient, quick and
easy. Thus, technology is the important factor when doing business. We have to trendy
changed of technology in order to gain the competitive advantage.
260
We are now having 4 indirect competitors in Suratthani there are Diamond Plaza Hotel,
Siam Thani, Imperial Boat house hotel, The Library Hotel and The Tongsai Bay. For direct
competitors in Suratthani there are many catering companies but all of them are in the
positioning in the lower to middle class, but there is no the luxury caterer now. Now in
Surattthani has more people congestion, there are more employment rate and the people has a
higher quality of life, so this is a factor that they will require more choices for satisfied their
needs in their celebration ceremony.
For the target market of our company, we selected Suratthani province because this
province is growing up as tourist destination and there is less competition of catering
organizer business in Suratthani is a largest province in Southern Thailand and there are the
3rd most density population of Southern Thailand also (Suratthani Province National
Statistical Office, 2010). So, this province is the most appropriate to our company located
that we focus on the people aged between 20 50 years old in any gender because they still
love entertainment and still need to relationship with others in the society. Their demand and
their money can afford to our kind of business because they are working people, so they have
enough money to select our company to organize their event.
We position our organizing catering company to be creating good memory to lets
customer have best memorize where we not just organizing but we put heart to work not just
for customer want but must understand whats they want and create their wants become true.
Delicious, good quality and variety of food that we care although little detail to be perfect
day. And we providing place following suitable, comfortable and them that customer want.
The thing that make us different is luxury style, service mind, require best quality,
understanding customer want, and care all detail to be perfect one. De Lusso catering where
is helping thinking of customers want become true. About working, we choose professional
to organizing for make efficiency in work, and providing staff to ready to work. We will
make you and your quest feel warm, pleasure, funny, luxurious, and happiness, its our work.
Our company name is De Lusso catering work as the organizer or event planner under
the slogan of memorizes your memory with luxury service. We aim to fulfill the happiness of
the customers who is planning to hold the event with us by giving them with high quality
standard of service and product. We also caring about serve them the activities with friendly
service in order to make them feel comfortable or good whenever receive our service.
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After calculation in statement of 3 types like statement of Income, Cash Flow and
Balance Sheet, It showed that De Lusso catering status is positive in Financial management
according to we analyze through Return Net Present Value (NPV) and Payback Period. These
tools can help to tell the investors or inside and outside sectors that the project chooses are
accepted or rejected. So, being analysis at the first one is Payback Period that measure how
long does it take to be return on investment. The number showed that 3.1 years it means too
sorter return on investment. Next is NPV, showed that positive sign or more than zero it
means this project should be accepted.
In the other hand, the future is can be the unexpected situation that cannot control
every business has a chance to face with the risk all the time. So, this chapter we conclude
both of external and internal risk to show about the effect that can be happened if we dont
have good plan to control. . For example, The external risk is difficult to control such as
economic, politic, technology and especially social trend with always changed all the time.
For internal risk we can control inside such as human resource, operation management.
Additionally, the important one is financial risk such as interest rate increase or cost/expense
increase. However, we have prepared already that estimate how much will effect to our
company. So, the result shows that not much to effect with our company. The payback period
is not long.
262
Appendix
1
263
COMPANY LIMITED
Memorandum of Association Registration
Particulars enforced by the law to register:
Memorandum of Association of Company Limited made by the Promoters and take to
register to the Registrar of Partnership and Company shall be contained particulars prescribed
in Section 1098 and Section 1099 of Civil and Commercial Code as follows:
1. Name of Company
2. Province which is located by the head office of the company
3. All objects of the company
4. Statement showing liabilities of shareholders
5. Total of capital, amount of shares and value of shares provided by the company
6. Name, address, vocation and amount of shares entered the name to purchase of the
promoters (at least 7 persons) and signatures of all promoters
7. Name, ages, address and witnesses signature (at least 2 witnesses) who certify the
signatures of promoters (as provided in 6)
Registration to be a Company Limited:
When the promoters has proceeded registration the Memorandum of Association already,
they shall make an appointment to the persons who enter the name to buy shares of the
company in order to consider to establish a company, the following are the procedures:
1. Any promoter makes a Letter of Meeting to establish a company by setting the day,
time, place and agenda (subject to be consider) and deliver to all persons who buy
shares of the company before the meeting date at least 7 days.
2. A Letter of Meeting shall be provided the day of meeting after the day specified in the
Letter of Meeting no less than 7 days.
3. Agenda in the Letter of Meeting shall be provided the business to do at the meeting
pursuant to Section 1108 of Civil and Commercial Code; those are:
1. Certify panel, status and office of share purchasers with the amount of
2. Consider to set up regulation of the company.
264
3. Consider and give confirmation to the business done by the promoters and cost
necessary to pay for establishment.
4. Consider on shares.
5. Consider to select the first directors of the company and set the power of
directors.
6. Consider to select auditor and set the wages.
7. Other subjects (if any).
If the company contains Preference Shares or Ordinary Shares which are issued as if
the money has been paid in full amount or paid some portion already in order to
compensate labor value or compensate any property, it shall be defined in the Letter
of Meeting (4) clearly as well.
4. On meeting date as provided in the Letter of Meeting, the promoters shall provide a
meeting at the prescribed location and shall precede meeting pursuant to the agenda as
provided.
5. When the meeting to establish is finished already, the promoter shall assign all
business of the company to the committee selected from the meeting of establishment,
and the directors shall call the promoters and the persons who enter the names to
purchase the shares pay value of shares as holding by persons and thereafter to
proceed register to establish a company further.
Register to establish a company, the following particulars shall be registered:
1. Total shares entered the names to purchase or issued already, separately by ordinary
or preference shares, amount.
2. Amount of ordinary shares, preference shares issued as paid in full amount or paid
some portion except paid by cash and shares paid some portion, in what amount.
3. Amount of money paid at how much per share.
4. Total amount of money received for shares.
5. Name, vocation and address of all directors.
6. Number or names of directors who shall sign the name to be effected to the company.
7. Statement showing that the company established with term or not.
265
8. Location of head office and all branches.

9. Other particulars shall be spread to public.
10. Seal of company.
11. Statement showing that the company established with or without regulations.
Particulars regarding procedures to register Partnership:
When there are persons from 2 or more persons has agreed to join to do business as
partnership and they wish their partnership to be legally juristic person pursuant to the law.
The one who acts as managing partner is appointed from all partners from the partnership
shall present their statement to registration at the Partnership/Company Registration Office
located by head office of that partnership and the procedures and rules with official
regulations according to the law shall be performed. Even thereafter the managing partner has
agreed to correct, adding any particulars registered already of any matters, he shall take to
register or correct, adding of those particulars at the previous Partnership/Company
Registration Office. (except registration thereafter the head office has been moved to the area
of other Partnership/Company Registration Office, then he shall register at the
Partnership/Company Registration Office that his head office located), that will be detailed
further:
Registration of Partnership Establishment
Partnership with its status of juristic person according to the law; that is registered
partnership (or so called ordinary juristic partnership) and limited partnership, application to
register of establishment for both by the matter of law, the particulars to register are the same
(according to Section 1064 and Section 1077) as follows:
1. Name of partnership
2. Objectives of partnership (in case of limited partnership, the statement that to be
limited partnership shall be noticed as well)
3. Location of head office and all branches
266
4. Name, brand, address, vocation and articles to put as shares of all partners (in case of
limited partnership, types of partners must be classified both limited liability and
unlimited liability)
5. Name of managing partner
6. Limits of power of managing partner (if any)
7. Other particulars which is suitable to notice to public
Alien/Foreign Company
Juristic Person established in the Kingdom of Thailand Case of Establishment of
Branch in Thailand
1. Name of partnership
2. Copy of document of juristic person showing particulars related to the names, capital,
objectives, location of office, lists of directors and directors power of the juristic
person who wishes to apply.
3. Appointment Authorized person Letter to proceed in Thailand and copy of passport of
the person who will take charge of the office or copy of I.D. Card in case the proxy
holder is a Thai,
4. Details of transaction to apply (Notification Letter 5 articles.)
1. History of the company
2. Business Project to apply
3. Reasons and necessities to buy goods from Thailand to distribute overseas.
4. Advantages and disadvantages to any factor.
5. Briefly map showing location in Thailand.
6. Evidence showing the results from previous permission for the next permission.
7. Other evidence copies (if any), employment letter from governmental agency, stateenterprise or the concession holder of Petroleum (in case the certificate is unclear,
deliver copy of contract instead)
8. Proxy
Remarks: Company limited & partnership limited registration, if alien entitles shall come to
establish a branch office in Thailand, application to register is just follow our suggestions and
follow the steps of laws pursuant to the governmental documents provided by our office.
When all necessary documents prepared already, we act as proxy holder to proceed by
267
submitting for registration until finish whether the company and or partnership. In case of
alien company with its head office oversea and wants to establish a branch office in Thailand,
you just make proxy to us and then we will proceed for you until finish.
1. Company or partnership registration, just an alien or many aliens can be hold shares
or being a partner not exceeding 49% of all registered capital. A Thai nationality or
many can join as shareholders or partners no less than 51% of all registered capital.
2. In case of company limited, an alien or more aliens can be a member of directors or a
director who can sign his name effective to the company and seal of the company in
order to transact, a Thai nationality will have or not is the same. A director can sign
the name and seal of the company or many directors will sign and seal of the company
depending on the agreement.
3. Limited partnership, an alien can be a partner in form of limited responsibility with
the share not exceeding 49% of registered capital, but cannot hold the managing
partner of limited partnership, but can work in the position assigned by managing
partner.
4. Register charge for limited company is 5,000 baht or 125 USD.
5. Register charge for Memorandum of Association (only company limited for
1,000,000.- registered capital baht,(or 25,000 USD) the fee is 500.- Baht or 12.5
USD)
6. The fee for company registration for registered capital 1,000,000.- baht (25,000
USD), is 5,000 baht or 125 USD.
7. The fee for Memorandum of Association and establish a company will increase for
registered capital of 25,000 USD (1,000,000.-baht, the fee will be increased a time or
137.5 USD but not exceeding 250,000 baht or 6,250 USD.
8. Steps of registration for limited company is at least 11 working days excluding
holidays.
9. Steps of registration for limited partnership is at least 1-3 working days excluding
holidays.
10. The fees for limited partnership is 1,000 baht or 25 USD whether how much the
registered capital, but the partners shall contain from 3 persons, but the fees shall be
increased 200.- baht per a person or 5 USD.
11. The service charge for alien company with its head office overseas and want to
establish a branch office in Thailand is 750.- USD.
268
12. Limited company or limited partnership contain aliens working and want to hire us to
apply for Work Permit or Renew Work Permit or Adding Position, adding or
changing working place, please contact Work Permit.
Insurance
AIA Insurance Company
For Corporations Customer
AIA can assist corporations in planning staff benefits through Group Life Insurance in
order for employers to build strong relationships with their employees and provide financial
security for their families.
Besides offering Group Life Insurance, AIA also provides comprehensive provident
fund management services to corporate clients ranging from large multi-national and
domestic corporations to small and medium-sized companies.
Retirement Services
AIA has offered quality provident fund management services for corporate clients in
Thailand since 1996, with strong support from its affiliate AIA Pension and Trustee Co., Ltd.
(AIAPT). AIAPT specializes in trustee and retirement services, and provides various pension
products, trustee and administration services in Hong Kong.
Provident Fund Management Service
a. Provident Fund Balance Inquiry
b. Asia Benefit Insight Quarterly e-Newsletter
AIA Thailands Corporate Solutions - Pension Department has been in operation since
January 1997 after obtaining the requisite license from the Ministry of Finance to provide
Provident Fund management services. The Pensions Department provides comprehensive
provident fund management services to corporate clients ranging from large multi-national
and domestic corporations to small and medium-sized companies.
The total pension assets under management (AUM), as of 31 December 2010, exceed 18
billion baht, covering more than 750 employers and more than 103,000 members.
269
About Corporate Solutions of the AIA Group

Corporate Solutions (CS) is a division of the AIA Group. CS provides employee benefits,
credit life and pension services to corporate clients in Asia, which range from small and
medium sized local enterprises to multinational companies. CS teams of specialists in each
country are well trained to deliver top quality services and benefits solutions to customers.
CS also provides insurance solutions to banks, financial institutions and other groups to cover
their customers' or members' needs.
*The range of products and services available in each jurisdiction may vary. Products and
services may be offered by various companies within the AIA group.
Employee Benefits
Corporate Solutions is a division of the AIA Group. It provides employee benefits,
credit life and pension services to corporate clients in Asia, which range from small and
medium sized local enterprises to multinational companies. AIAs Corporate Solutions
specialists in each country are well trained to deliver top quality services and benefits
solutions to customers. The division also provides insurance solutions to banks, financial
institutions and other groups to cover their customers' or members' needs.
AIA Thailand Employee Benefits -Group Insurance has over 50 years of experience
in providing group insurance services. We are also a pioneer in group insurance services,
offering the industry's first multinational benefit pool services in 1953. Our group insurance
experts draw on local and international experience to develop comprehensive solutions for
customers which meet the needs to motivate employees while managing costs
Whether you are a small to medium sized company or a multinational organization,
we work with you to design and implement a proper program that can provide the coverage,
flexibility and cost-efficiency to maximize your employee benefit welfare.
Credit Life Insurance
AIA provides Credit Life Insurance, which is designed specifically to repay mortgage
debt in the event of the death of the borrower. These policies differ from traditional life
insurance policies in that, for a traditional policy, the death benefit is paid out when the
borrower dies; however, a mortgage life insurance policy doesn't pay unless the borrower
dies while the mortgage itself is still in existence.
For more information, please contact
Tel: 0 2634 8888 ext. 7750, 7956 and 7782
Worksite Marketing Products Worksite Marketing is defined as a voluntary insurance
program for employees at the worksite through payroll deduction. While this will reduce the
cost to the employer, it creates financial strength for the employees family.
270
Corporate Income Tax

Corporate Income Tax is paid in Thailand by companies and partnerships established
under Thai laws are subject to income tax on income earned from sources within and outside
of Thailand. The juristic companies and partnerships for income tax purposes include, but are
not limited to:
....
Limited companies.
Registered ordinary and limited liability partnerships.
Joint ventures.
Foundations and associations
A branch of a foreign corporation earning from sources within Thailand.
Corporate Income Tax is imposed on the net profits as per the generally accepted accounting
principles and according o the conditions described in the Revenue Code of Thailand.
Corporate Taxpayer shall bear in mind that:
Every return must be accompanied by audited financial statement.

Pay 50 percent of the estimated annual income tax by the end of the eighth month.
Failure to pay the estimated tax the taxpayer is fined the amount of 20 % of the deficit.
However the Corporate gets some kind of exemption on dividend
Dividends received by Thai companies or foreign companies carrying on business in

Thailand are taxable as ordinary income. It is entitled to include in its taxable income only
one-half of the dividends received from another Thai company, provided that shares have
been held for a period of at least three months before and three months (HOLDING
PERIOD) after receipt of such dividends.
A Thai company will be EXEMPT from taxation on all dividends received from another
Thai company if the recipient company holds at least 25% of the total shares with voting
rights in the paying company and has so held such shares in compliance with the holding
period, and the paying company does not hold any shares of the recipient company, either
directly or indirectly.
271
Thai companies listed on the Stock Exchange of Thailand are exempt from taxation on all
dividends received from other Thai companies if they merely comply with the defined
holding period.
If the Corporate taxpayer fails to file a tax return, late filing or filing a return containing false
or inadequate information may subject the taxpayer to various penalties. Failure to file a
return, and sub-sequent non-compliance with an order to pay the tax assessed, may result in a
penalty equal to twice the amount of tax due. Penalties are due within 30 days of assessment.
An annual income tax return must be filed within 150 days after the end of each accounting
period, and must be accompanied by audited financial statements.
INCOME TAX
Income under this head includes:
gross income from sale or disposal of petroleum,

gross income arising from transfer of any property
Any other income arising from conducting petroleum business.
value of petroleum delivered as a royalty payment to the government
DOUBLE TAX TREATIES

Petroleum income tax is charged on net profit at the rate of 50% after allowing deductions.
The tax treaties entered by the Thai Government are mainly concerned with the avoidance of
double taxation. The principle of Double Taxation Avoidance is that a person will not be
subjected to tax in another country where he resides if he is already paid the tax in the
country where he earns the income. It saves the person from paying tax twice. The treaty
aims at providing for cooperation between governments in preventing the evasion of taxes.
The scope of the Thai tax treaties covers taxes on income and on the capital of individual and
juristic entities. The provisions of these tax treaties minimize or exempt certain types of
income from taxation.
272
VALUE ADDED TAX IN THAILAND

The Value Added Tax (VAT) is generally imposed to goods and services supplied in or
imported into Thailand. VAT includes municipal tax, which is charged at the rate of oneninth of the VAT rate. Under the tax regime, value added at every stage of the production
process is subject to tax. This tax affects: Producers, providers of services, wholesalers,
retailers, exporters and importers. A zero per cent rate applies to certain businesses, for
example, the Export of Goods or Services, international transportation by sea or air, and the
sale of goods and services to United Nations-related organizations.
The trader will charge VAT on the sale of goods or provision of services to the consumer.
The businesses which are excluded from VAT subject to specific business tax, businesses
necessary for maintenance of life and social welfare (i.e. health care services, educational
services, domestic transportation, sale of unprocessed agricultural products), cultural
services, religious and charitable services. Traders who do only zero-rate supply business will
not be required to collect VAT on their supplies, but can refund all VAT paid for purchase of
goods and services from others. Services provided by traders residing abroad and utilized in
Thailand are regarded as being rendered in Thailand and subject to VAT.
The VAT payer is required to file a monthly VAT return and pay the tax monthly, on or
before the fifteenth day of the following month.
Failure to register as a VAT payer, file a VAT return, or issue a tax invoice to a customer, is
subject to a penalty of twice the amount of the tax due. A monthly surcharge of certain
percentage for failure to pay the VAT is levied on the tax due. In addition, punishment for
noncompliance with VAT regulations allows for a maximum punishment of imprisonment up
to seven years and a fine of up to Baht 200,000.
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SPECIFIC BUSINESS TAX

This tax is imposed on certain types of businesses whose value added is difficult to define
such as banking, finance, life insurance, pawnshops, and real estate. Such businesses are
considered to be outside the VAT system and therefore are not subject to VAT. Specific
business tax is computed on monthly gross receipts which do not include municipal tax.
MUNICIPAL TAX IN THAILAND

When specific business tax is paid, municipal tax is paid at the rate specified by the
Government is imposed thereon. When VAT is paid, one-ninth of its rate goes to municipal
tax.
STAMP DUTY
Stamp duty can be imposed on the instruments listed in the Stamp Duty Schedule of the
Revenue Code at different rates specified therein. The instruments are such as promissory
notes, bills of exchange, powers of attorney, letters of credit etc. If the instrument is executed
in Thailand, the stamp duty is due within 15 days after the execution date. However, if the
instrument is executed outside Thailand, the stamp duty is due within 30 days after arrival of
the instrument in Thailand.EXCISE TAX This tax is imposed mainly on luxury items such
as gasoline and petroleum products, tobacco, liquor, soft drinks, playing cards, crystal glasses
etc. Excise tax will be computed according to the Excise Tax Tariff on an ad valorem basis or
at a specific rate, whichever is higher. All goods subject to excise tax also remain subject to
VAT. The excise tax is collected by the Excise Department and usually imposed at the time
of delivery of the goods from factories.
CUSTOMS DUTY
Customs duty is mainly imposed on import and some export goods specified in the Customs
Tariff statute. Exported goods that are subject to customs duty include rice, rubber, leather,
and teak. In general, the invoice price is the basis for computation of duty and normally
applied to CIF (Cost, Insurance, and Freight) value for import and FOB (Free On Board) for
export.
274
Thailand being a member country of the General Agreement on Tariffs and Trade (GATT)
and the World Trade Organization (WTO) adopts practices and standards in accordance with
the GATT codes in determining customs price.
COMPANY TAX : THAI & FOREIGN

THAI COMPANY
A Thai company generally pays tax at 30% of net profit. However, some types of company
are entitled to a rate reduction.
RATES:
SMALL BUSINESS WITH PAID-UP CAPITAL LESS THAN 5 MILLION BAHT

25% of net profit < 300 million baht for 5 consecutive accounting periods starting from 6th
September B.E.2545. 25% of net profit 1-3 million baht
COMPANY REGISTERED IN THE STOCK EXCHANGE OF THAILAND (SET)

20% of net profit < 1million baht ,15% of net profit< 1 million baht starting from 1st
January B.E.2547. Newly registered company in the Stock Exchange of Thailand (SET)
and Market for Alternative Investment (MAI).
YEARS
STARTING
FROM
6TH
SEPTEMBER
B.E.2545
25% of net profit for newly registered company in SET for 5 consecutive accounting
periods. 20% of net profit for newly registered company in MAI for 5 consecutive
accounting periods.
BANGKOK
BANKING
FACILITY
AND
REGIONAL
OPERATING
HEADQUARTERS
10% of net profit from qualified income
275
ASSOCIATION AND FOUNDATION
2% or 10% on gross receipts
FOREIGN COMPANY
A foreign company carrying on business in Thailand, whether it has a branch, an office, an
employee or an agent in Thailand shall pay 30% tax only on profit deriving from business in
Thailand. However, international transportation company shall pay tax at the rate of 3% on
gross receipts.
FOREIGN COMPANY ABROAD

A foreign company that does not carry on business in Thailand will be subject to withholding
tax on certain categories of income derived from Thailand. The withholding tax rates may be
further reduced or exempted depending on types of income under the provision of Double
Taxation
Agreement.
RATES:
Remittance of profits
10%
Dividends
10%
Other income such as interests, royalties, capital gains, rents and fees
15%
TAX TREATIES
Currently, Thailand has concluded tax treaty agreements with 49 countries: Armenia,
Australia, Austria, Bangladesh, Bahrain, Belgium, Bulgaria, Canada, China P.R., Cyprus,
Czech Republic, Denmark, Finland, France, Germany, Hungary, India, Indonesia, Israel,
Italy, Japan, Korea, Laos, Luxembourg, Malaysia, Mauritius, Nepal, the Netherlands, New
Zealand, Norway, Oman, Pakistan, the Philippines, Poland, Romania, Singapore, Slovenia,
South Africa, Spain, Srilanka, Sweden, Switzerland, Turkey, Ukraine, United Arab Emirates,
United Kingdom of Great Britain and Northern Ireland, United States of America,
Uzbekistan, and Vietnam
http://www.siam-legal.com/Business-in-Thailand/thailand-corporate-tax.php
276
APPENDIX
2
277
Cost of Goods Sold
Time
Beginning
Year 1
Year 2
Year 3
Year 4
Year 5
Increase 5%
Cash Receive
0
Cash Paid
5,225,055
11,152,386
15,995,386
15,530,388
16,624,886
18,909,386
10,154,341
13,837,412
11,068,331
10,095,673
13,148,366
(1+0.8)
-5,225,055
1
998,045
1.08
2,157,974
1.1664
4,462,057 1.259712
6,529,213 1.360489
5,761,020 1.4693281
Total
Time
-5,225,055
924,116
1,850,115
3,542,125
4,799,166
3,920,853
9,811,320
Increase 10%
Cash Receive
Cash Paid
(1+0.8)
Year 1
11,152,386
8,943,621
2,208,765
1.08
2045152.78
Year 2
15,995,386
15,530,388
16,624,886
14,086,993
1,908,393
1.1664
1,636,139
11,296,282
4,234,106
1.259712
3,361,170
10,298,581
18,909,386
13,435,453
6,326,305
5,473,933
1.36048896
1.46932808
4650023.03
3725466.82
Year 3
Year 4
Year 5
Total
Time
Beginning
year
year
year
year
year
1
2
3
4
5
15417952
Increase 15%
Cash
Receive
0
Cash Paid
5,225,055
-5,225,055
-5,225,055
11,152,386
15,995,386
15,530,388
16,624,886
18,909,386
9,094,964
14,336,579
11,524,241
10,501,489
13,722,541
2,057,422
1,658,807
4,006,147
6,123,397
5,186,846
1.08
1.1664
1.259712
1.36048896
1.46932808
1,905,020
1,422,160
3,180,209
4,500,880
3,530,080
(1+0.8)
Total
9,313,293
278
The Expense
Increase 5%
Cash Receive Cash Paid

Beginning
0
5225055
11,152,386
8,825,868
Year 1
15,995,386
14,025,767
Year 2
15,530,388
11,029,007
Year 3
16,624,886
10,076,819
Year 4
13,054,249
18,909,386
Year 5
0
11,152,386
15995386
15530388
16,624,886
18,909,386
Cash Paid
5,225,055
8,733,403
13,806,796
10,934,690
9,984,791
12,957,764
-5,225,055
2,418,983
2,188,590
4,595,698
6,640,095
5,951,622
1
1.08
1.1664
1.259712
1.360489
1.469328
Total
-5,225,055
2,239,799
1,876,363
3,648,213
4,880,668
4,050,574
11,470,562
Increase 15%
Cash
Received
Beginning
1
-5225055
1.08 2154183.33
1.1664
1,688,631
1.259712
3,573,341
1.36048896 4813024.72
1.469328077 3984907.86
Total
10989033
Increase 10%
Cash
Receive
Beginning
Year 1
Year 2
Year 3
Year 4
Year 5
-5225055
2,326,518
1,969,619
4,501,381
6,548,067
5,855,137
Cash Paid
0
5,225,055
-5,225,055
-5,225,055
year 1
11,152,386
9,818,477
1,333,909
1.08
1,235,101
year 2
15,995,386
14,244,737
1,750,649
1.1664
1,500,899
year 3
15,530,388
11,123,325
4,407,063
1.259712
3,498,469
year 4
16,624,886
10,168,844
6,456,042
1.36048896
4,745,384
year 5
18,909,386
13,150,734
5,758,652
1.46932808
3,919,242
Total
9,674,039
279
Interest
Increase 5%
Cash Receive
Beginning
Year 1
Year 2
Year 3
Year 4
Year 5
Cash Paid
0
5225055
11,152,386
15,995,386
15,530,388
16,624,886
18,909,386
8,651,986
13,604,305
10,858,719
9,911,752
12,888,563
-5225055
1
2500400
1.08
2391081
1.1664
4671669
1.259712
6713134 1.36048896
6020823 1.46932808
Total
Cash Paid
5225055
8,663,031
13,620,785
10,877,066
9,930,740
12,915,848
0
11,152,386
15,995,386
15,530,388
16,624,886
18,909,386
-5225055
2,489,355
2,374,601
4,653,322
6,694,146
5,993,538
1
1.08
1.1664
1.259712
1.36048896
1.46932808
Total
-5225055
2304958.33
2,374,600
4,653,321
4920397.15
4079101.25
13107322.3
Interest 15%
Cash Receive
Beginning
11,880,643
Increase 10%
Cash
Receive
Beginning
Year 1
Year 2
Year 3
Year 4
Year 5
-5,225,055
2,315,185
2,049,967
3,708,521
4,934,354
4,097,671
Cash Paid
5,225,055
-5,225,055
-5,225,055
year 1
11,152,386
8,674,077
2,478,309
1.08
2,294,731
year 2
15,995,386
13,637,265
2,358,121
1.1664
2,021,709
year 3
15,530,388
10,895,413
4,634,975
1.259712
3,679,393
year 4
16,624,886
9,949,727
6,675,159
1.360489
4,906,441
year 5
18,909,386
12,943,133
5,966,253
1.469328
4,060,532
Total
11,737,750
280
Sale
Beginning
Year 1
Year 2
Year 3
Year 4
Year 5
Decrease 5%
Cash Receive Cash Paid
0
5,225,055
10,719,986
8,640,941
15,320,836
13,587,826
-5,225,055
2,079,045
1,733,010
1
1.08
1.1664
-5,225,055
1,925,042
1,485,777
10,840,372
9,892,765
12,861,278
4,038,716
6,026,096
5,227,858
1.259712
1.360489
1.469328
Total
3,206,063
4,429,360
3,557,992
9,379,179
1
1.08
1.1664
1.259712
1.36048896
1.46932808
-5225055
1524671.3
907,459
2,689,040
3910411
2999743.94
14,879,088
15,918,861
18,089,136
Decrease 10%
Cash
Receive
Beginning
Year 1
Year 2
Year 3
Year 4
Year 5
0
10,287,586
14,646,286
14,227,788
15,212,836
17,268,886
Cash Paid
5225055
8,640,941
13,587,826
10,840,372
9,892,765
12,861,278
-5225055
1,646,645
1,058,460
3,387,416
5,320,071
4,407,608
Total
Decrease 15%
Cash
Receive
Beginning
6806270
Cash Paid
0
5,225,055
-5,225,055
-5,225,055
year 1
9,855,186
8,640,941
1,214,245
1.08
1,124,301
year 2
13,971,736
13,587,826
383,910
1.1664
329,141
year 3
13,576,488
10,840,372
2,736,116
1.259712
2,172,017
year 4
14,506,811
9,892,765
4,614,046
1.360489
3,391,462
year 5
16,448,636
12,861,278
3,587,358
1.4693281
2,441,496
Total
4,233,361
281
APPENDIX
3
282

1

1.1

(/)
(/)
8.19
1.1.1 150
5
( 0 - 5)
10
( 6 - 15)
1.3576
10
( 16 - 25)
1.5445
10
( 26 - 35)
1.7968
65
( 36 - 100)
2.1800
50
( 101 - 150)
2.2734
250
( 151 - 400)
2.7781
400
401 )
2.9780
40.90
1.1.2 150
150
( 0 - 150)
1.8047
250
( 151 - 400)
2.7781
400
( 401 )
2.9780
283
1.2 (Time of Use Rate : TOU)

(/)
Peak
Off Peak
(/)
1.1.2 22-33
3.6246
1.1914
228.17
1.2.2 22
4.3093
1.2246
57.95
Peak
09.00
22.00
Off Peak : - 22.00 . - 09.00 . (

)
1. 5 220 1 2 1.1.1
150 3 1.1.2
150 3 1.1.1
2. 5 220 1 2 1.1.2
3. 1.2
2

4. 1.2 1.1
TOU
284
2

15 30
2.1
2.1.1 22-33
(/)
(/)
2.4649
228.17
2.1.2 22
40.90
- 150 ( 0 - 150)
1.8047
- 250 ( 151 - 400)
2.7781
- 400 ( 401 )
2.9780

(/)
Peak
Off Peak
(/)
1.1.2 22-33
3.6246
1.1914
228.17
1.2.2 22
4.3093
1.2246
57.95
Peak
09.00
22.00
Off Peak : - 22.00 . - 09.00 . (

)
1. 2.2
2

285
2. 2.2 2.1
TOU
3. 30 3-5
3

15 30
1,000 3 250,000

3.1

(/)
(/)
3.1.1 69
175.70
1.6660
3.1.2 22-33
196.26
1.7034
3.1.3 22
221.50
1.7314

(/)
(/)
(/)
Peak
Peak
Off Peak
2.6136
1.1726
228.17
3.2.1 69 74.14
3.2.2 22-33
132.93
2.6950
1.1914
228.17
3.2.3 22
210.00
2.8408
1.2246
228.17
Peak
09.00
22.00
286
Off Peak : - 22.00 . - 09.00 . (

)
: 70 12

1.
2

2. 3.2 3
2543
3. 3.2 3.1
TOU
4. 30
30 12
30 2.1
4

15 1,000
3 250,000
287
4.1 (Time of Day Rate : TOD)

(/
(/)
Peak
Partial
Off Peak
4.1.1 69
224.30
29.91
1.6660
4.2.2 22-33
285.05
58.88
1.7034
4.2.3 22
332.71
68.22
1.7314
Peak
18.30
21.30
Partial : 08.00 18.30 . ( Peak)

Off Peak : 21.30 08.00 .

(/)
(/)
(/)
Peak
Peak
Off Peak
2.6136
1.1726
228.17
4.2.1 69 74.14
4.2.2 22-33
132.93
2.6950
1.1914
228.17
4.2.3 22
210.00
2.8408
1.2246
228.17
Peak
09.00
22.00
Off Peak : - 22.00 . - 09.00 . (

)
: 70 12

288
1. 4.2 TOU
2. 4.2 4.1
4.1 TOU

3. 1,000 3
250,000
30 12 30
2.1 6.1
5

15 30

(/)
(/)
(/)
Peak
Peak
Off Peak
2.6136
1.1726
228.17
4.2.1 69 74.14
4.2.2 22-33
132.93
2.6950
1.1914
228.17
4.2.3 22
210.00
2.8408
1.2246
228.17
Peak
09.00
22.00
Off Peak : - 22.00 . - 09.00 . (

)
289
5.2 ( TOU)

(/)
(/)
5.2.1 69
220.56
1.666
5.2.2 22-33
256.07
1.7034
5.2.3 22
276.64
1.7314
: 70 12

1.
2

2. 5.1 5.2 TOU
3. 30
30 12
30 2.1
6

3 250,000

6.1

(/)
(/)
290
6.1.1 69
1.9712
228.17
6.1.2 22-33
2.1412
228.17
6.1.3 22
20.00
- 10 ( 0 - 10)
1.3576
- 10 ( 11 2.4482
)

(/)
(/)
(/)
Peak
Peak
Off Peak
2.6136
1.1726
228.17
6.2.1 69 74.14
6.2.2 22-33
132.93
2.6950
1.1914
228.17
6.2.3 22
210.00
2.8408
1.2246
228.17
Peak
09.00
22.00
Off Peak : - 22.00 . - 09.00 . (

)
: 70 12

1. 350
3 6.1 350
3 1
2.
2

291
3. 6.2 6.1
TOU
7

7.1

(/)
(/)
115.16
100 ( 0-100)
0.6452
100 ( 101 )
1.7968

(/)
(/)
(/)
Peak
Peak
Off Peak
7.2.1 22-33
132.93
2.6950
1.1914
228.17
7.2.2 22
210.00
2.8408
1.2246
228.17
Peak
09.00
22.00
Off Peak : - 22.00 . - 09.00 . (

)
: 70 12

292
1.
( ..)
2

2. 7.2 7.1
TOU
8

()
4.3093

1. 3 , 4 5
(Lag) 15
61.97 15
293
(KVAR)
14.02 ( 0.5 0.5 1
)
2. 16 2542
2545
3.
4.
(Ft) ( Ft)

http://www.eppo.go.th/power/pw-Rate-PEA.htm
294

1.1
( 2555)

(.. /
)

1.

2.

50 / (4 .
.)
10.20
102.00
102.00
11.91
119.10
221.10
14.30
143.00
364.10
16.34
326.80
690.90
17.37
521.10
1,212.00
17.81
356.20
1,568.20

150 / (11
..)
12.50
125.00
125.00
15.30
153.00
278.00
16.50
165.00
443.00
17.50
350.00
793.00
18.02
540.60
1,333.60
18.29
365.80
1,699.40
19.02
3,804.00
5,503.40
19.12
13,384.00 18,887.40
19.22
19,220.00 38,107.40
3. / /

300 / (19
..)
13.59
135.90
135.90
16.64
166.40
302.30
19.83
198.30
500.60
22.83
456.60
957.20
24.93
747.90
1,705.10
25.18
503.60
2,208.70
25.43
5,086.00
7,294.70
25.68
17,976.00 25,270.70
25.52
25,520.00 50,790.70
0 - 10
10
11 - 20
10
21 - 30
10
31 - 50
20
51-80
30
81 - 100
20
101 - 300
200
301 -1,000
700
1001 1,000
2,000
2,001 1,000
19.34
19,340.00 57,447.40
25.37
25,370.00 76,160.70
3,000
> 3,000
19.45
25.21
1 100 ../ 2
( 2555)
295

1.2
( 2555)
.
1.

2.
3. / /

(.. /

50 /

150 /

300 /
(4 ..)
(10 ..)
(18 ..)
0 - 10
10
11.82
118.20
118.20
14.12
141.20
141.20
15.21
152.10
152.10
11 - 20
10
13.53
135.30
253.50
16.92
169.20
310.40
18.26
182.60
334.70
21 - 30
10
15.92
159.20
412.70
18.12
181.20
491.60
21.45
214.50
549.20
31 - 50
20
17.96
359.20
771.90
19.12
382.40
874.00
24.45
489.00
1,038.20
18.99
569.70
1,341.60
19.64
589.20
1,463.20
26.55
796.50
1,834.70
51-80
30
81 - 100
20
19.43
388.60 1,730.20
19.91
398.20
1,861.40
26.80
536.00
2,370.70
101 200
20.64
4,128.00 5,989.40
27.05
5,410.00 7,780.70
300
301 700
20.74
14,518.00 20,507.40
27.30
19,110.00 26,890.70
1,000
1001 1,000
20.84
20,840.00 41,347.40
27.14
27,140.00 54,030.70
2,000
2,001 - 1,000
20.96
20,960.00 62,307.40
26.99
26,990.00 81,020.70
3,000
> 3,000
21.07
26.89
1 100 ../ 2
( 2555)
296
. ( 2555)
2.1

(..
/
)
0 - 10
10
11 10
20
21 10
30
31 20
50
51-80
30
81 20
100
101 - 200
1.

2.

3. / /

50 /
(4 ..)
10.20 102.00 102.00
11.91 119.10 221.10

150 /

300 /
(11 ..)
(16 ..)
12.69
126.90
126.90 16.07
160.70
160.70
15.49
154.90
281.80 19.98
199.80
360.50
14.30 143.00
364.10
16.69
166.90
448.70
23.98
239.80
600.30
16.34 326.80
690.90
17.69
353.80
802.50
28.60
572.00
1,172.30
17.37 521.10 1,212.00 18.21

17.81 356.20 1,568.20 18.67
546.30
373.40
1,348.80
1,722.20
31.50
32.50
945.00
650.00
2,117.30
2,767.30
5,160.00
6,882.20
33.50
6,700.00
9,467.30
25.80
297
300
301 - 700
25.80
1,000
1001 1,000
25.80
2,000
2,001 1,000
25.80
3,000
>
25.80
3,000
1
2
( 2555)
18,060.00 24,942.20 34.75 24,325.00 33,792.30

25,800.00 50,742.20 34.75 34,750.00 68,542.30
25,800.00 76,542.20 34.75 34,750.00 103,292.30
34.75
100 ../
298
2.2 . ( 2555)
1.

2.
3. / /

(.. /

50 /

150 /

300 /
(4 ..)
(11 ..)
(18 ..)
0 - 10
10
10.20
102.00
102.00
12.69
126.90
126.90
14.45
144.50
144.50
11 - 20
10
11.91
119.10
221.10
15.49
154.90
281.80
18.36
183.60
328.10
21 - 30
10
14.30
143.00
364.10
16.69
166.90
448.70
23.17
231.70
559.80
31 - 50
20
16.34
326.80
690.90
17.69
353.80
802.50
26.98
539.60
1,099.40
51-80
30
17.37
521.10 1,212.00
18.21
546.30
920.70
30.69
1,348.80
2,020.10
81 - 100
20
17.81
356.20 1,568.20
18.67
373.40
1,722.20
31.69
633.80
2,653.90
101 200
24.78
4,956.00 6,678.20
33.50
6,700.00
9,353.90
300
301 700
24.78
17,346.00 24,024.20 34.55 24,185.00 33,538.90
1,000
1001 - 1,000
24.78
24,780.00 48,804.20 34.55 34,550.00 68,088.90
2,000
2,001 - 1,000
24.78
24,780.00 73,584.20 34.55 34,550.00 102,638.90
3,000
> 3,000
24.78
34.55
1 100 ../ 2
( 2555)
299
3.1 . ( ) ( 2555)
1.1 1.2 2.1 2.2

(.. /
)

1.

2.

50 / (4 .
.)
10.20
102.00
102.00
11.91
119.10
221.10
14.30
143.00
364.10
16.34
326.80
690.90
17.37
521.10
1,212.00
17.81
356.20
1,568.20

150 / (11
..)
12.31
123.10
123.10
15.11
151.10
274.20
16.31
163.10
437.30
17.41
348.20
785.50
17.75
532.50
1,318.00
17.84
356.80
1,674.80
17.93
3,586.00
5,260.80
18.02
12,614.00 17,874.80
18.11
18,110.00 35,984.80
3. / /

300 / (19
..)
13.55
135.50
135.50
16.55
165.50
301.00
19.55
195.50
496.50
22.55
451.00
947.50
24.55
736.50
1,684.00
24.80
496.00
2,180.00
25.05
5,010.00
7,190.00
25.30
17,710.00 24,900.00
25.05
25,050.00 49,950.00
0 - 10
10
11 - 20
10
21 - 30
10
31 - 50
20
51-80
30
81 - 100
20
101 - 300
200
301 -1,000
700
1001 1,000
2,000
2,001 1,000
18.21
18,210.00 54,194.80
24.80
24,800.00 74,750.00
3,000
> 3,000
18.30
24.55
1 100 ../ 2
( 2555)
300

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1

Project Feasibility Study and Evaluation

Tourism Management Section 2

Project Feasibility Study and Evaluation

Project Feasibility Study and Evaluation

1.1Background and Significance of the project ...............................8

2.1 Nature of Industry ...................................................................................................................... 12

2.4 Vision ..............................................................................................................................................45

2.6.1 Corporate Level ............................................................................................................... 45

3.1 Marketing Analysis .........................................................................................................................49

Project Feasibility Study and Evaluation

3.3.3 Place Strategy......................................................................................................................... 94

3.4 Sales Forecast and Profit Estimation ............................................................................................. 95

3.5 Marketing Expenses (Sale Incentive) .......................................................................................... 115

4.1 Production and Operation Analysis ............................................................................................. 125

5.1 Pre-operation cost........208

6.1 Management Analysis .................................................................................................................................. 214

6.2 Technical Feasibility Conclusion ................................................................................................. 230

Project Feasibility Study and Evaluation

7.1 Statement of Income .....................................................................................................................232

8.1 Risk Analysis ................................................................................................................................248

8.2 Conclusion of Risk management ................................................................................................. 255

9.1 Summary of Project Feasibility Study ......................................................................................... 259

Project Feasibility Study and Evaluation

Project Feasibility Study and Evaluation

1.1 Background and Significant of industry

Project Feasibility Study and Evaluation

1.2 Project Objectives

To summary the feasibility of running business, customer and market.

1.3 Benefit of project

Project Feasibility Study and Evaluation

1.3 Activities Time/ Frame

1. To study the general of

Project Feasibility Study and Evaluation

Project Feasibility Study and Evaluation

2.1 Nature of Industry

BUSINESS TYPE, INDUSTRY

CHARACTERISTICS AND PROSPECTS. Available at : http://www.sbaer.uca.edu/Publications/pub00042.txt (26.01.2012) }

Project Feasibility Study and Evaluation

Off-Premise-Only Caterers by Joyce Weinberg

Project Feasibility Study and Evaluation

Outdoor Caterers by Joyce Weinberg

Project Feasibility Study and Evaluation

Trends in the Industry

Project Feasibility Study and Evaluation

Required Skills for a Caterer

Project Feasibility Study and Evaluation

2.2 Situation of Industry

Project Feasibility Study and Evaluation

Source: table [2] Official of the National Economic and Social

Number of rooms in hotel

Project Feasibility Study and Evaluation

Project Feasibility Study and Evaluation

Non Group Tour

Project Feasibility Study and Evaluation

2.3 Product and service

Source: table [3],[4] , 2553.

Project Feasibility Study and Evaluation

Project Feasibility Study and Evaluation

Project Feasibility Study and Evaluation

Food and beverage

Project Feasibility Study and Evaluation

Project Feasibility Study and Evaluation