1

DENTIST CENTER
Present to

Aj. Chaiyawat Thongintr

5131205031 5131205080 5131205108 5131205215 5231205048 5231205108 5231205176 5231207078

Pongsak Anyamanee Chalita Ingon Nuttachai Puttipong Anon Mahaisak

Sodsri Pongpipatwattana Chanrattanapitak Wichiansan Sutjarittum Pimpang Pinchai Soonthonkul na chonburi

Tourism Management Section 2 Seat No.29 Mae Fah Luang University School of Management

A 3 PREFACE

This Business project conducted from Dentist Centre to have a plan small and mediumbusiness. This is a part of Project Feasibility study and evaluation 1203302 under the structure of Bachelor Degree of Business Management in Tourism Program, by School of Management, Tourism Management Major. For the report of this project provide all of the information that investor should know about dental clinic as well as Introduction, Industry profile, Market feasibility Study, Investment analysis, Products and operation, Organization team, technical feasibility study, financial analysis, risk management, and summary of project. Our report tells about the business in Chiang Rai province that focuses on the dental treatment and predicts the percentage of success and percentage of failure in the business. Dentist Centre hopes this project that can be build and create better profit return for the investor and can be the guide line to the readers for have some idea to create the new one.

Creator Seat no.29

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ACKNOWLEDGEMENT

First and foremost, we would like to show our gratitude to the lecturer of this course, Aj.Chaiyawat Thongintr for the valuable advice and gave us a great opportunity to do this report in order to get a new knowledge about project feasibility study and evaluation in term of Dental clinic and can be the inspiration for do our own business in the future. . Besides, we would like to thank Mae Fah Luang University for providing us a nice environment and useful facilities to complete this report. In addition, we would also thank all of the web site that gives us information which related to the topic of our report. Finally, an honorable mention goes to our families and group members for their supports. Without helps of the particular that mentioned above, we would face many problems while doing this report.

C 5 EXECUTIVE SUMMARY Dentist Centre focuses on dental centre and locates in downtown in Chiang Rai because this province doesnt have a dental clinic that actually in professional and complete in dental. In this time people pay more attention to take care their self. Oral health is the one issue that is trend in this time, from all most of idols are orthodontic. This is a trend. Our centre cover 30 rais that nearly with Sankhongluang Rd.. The dental center has a park car for the customers who use our services. Places nearby are Chiang Rai Pracha Nukhro Hospital, The Overbrook

Hospital, Chiang Rai Wittayakhom School. Our target market is customer who lives in Chiang Rai and province that close to Chiang Rai. We focus on the 4 level of ages such as kids, teenagers, adults, and elder people. About the products that provide to patient such as Dental Implant, Oral Surgery, Restorative Dentistry, Prosthodontics, Periodontal Treatment, Endodontic, Orthodontics, Pedodontics, Teeth Whitening. We open daily 10.00 am. - 08.00 pm. We provide our service in high safety modern technology that the customer can trust in our service when they visit to our dentist. In case of strategic, we analyze the external environment by using PEST analysis to let we know how to behave and also analyze five force model to let we know the competitors, customers and competitive clearly. We have three main competitors which similar to us which are Prajack clinic, Uraiwan clinic and Overbook hospital. In this way, we analyze our centre by using marketing mix for create the successful in our business. In case of organization team, our centre comprise people who specialist in each duty. They have well known and specific skill. The most importance thing, we concern every process of production toward highest quality and highest satisfaction for everyone. This is quantifies that employees should have for easy way to successful in each issue. As a result good planning, good teamwork, good owner, and create value to product which is way to successful in Dentist Centre Business.

TABLE OF CONTENTS Preface Acknowledgement Executive Summary Chapter 1 Introduction 1.1 Background & significant of the project 1.2 Project Objectives 1.3 Benefits of project 1.4 Company Brand and Logo 1.5 Activities and Gantt Chart Figure 1: Gantt Chart Chapter 2 Nature of industry 2.1 The nature of industry 2.2 The Dentistry in Thailand 2.2.1 The Establishment of the Dental Council 2.2.2 Objectives 2.2.3 Obligation and responsibility 2.2.4 The Definition of Dental Profession 2.2.5 The Dental Council 2.2.6 The Dental Council Policy 2.3 Dental problems Table 1. TEETH - ORGAN CONNECTIONS 2.4 Regular customer 2.5 Situation 2.6 Middle market 2.7 Vision 2.8 Mission 2.9 Strategies of company 2.10 Corporate level strategy 2.11 Business level strategy 2.12 Functional level strategy Chapter 3 Market feasibility study and analysis 3.1 Market Analysis 3.2 STEEP analysis 3.2.1Competition Analysis (3Cs analysis) 3.2.2Competitor Analysis 3.2.3Customer analysis 3.2.4Competitive Analysis A B C

1 2 3 3 4 4

5 7 7 7 7 8 8 9 10 10 13 14 14 15 15 16 16 17 17

18 18 20 20 21 22

3.3 STP Analysis 3.4 Marketing Mix Strategy 3.5 Sales Forecast Figure 3.3: Sales Forecast Year 1 Figure 3.4: Sales Forecast Year 2 Figure 3.5: Sales Forecast Year 3 Figure 3.6: Sales Forecast Year 4 Figure 3.7: Sales Forecast Year5 3.6 Marketing Expenses 3.7 Conclusion Chapter 4 Investment analysis 4.1 Investment Cost 4.1.1 Tools & Equipments 4.1.2 Office supply and Waiting room 4.1.3 Land and Building 4.1.4 Fee 4.1.5 Depreciation Expense Chapter 5 Productions and operation analysis 5.1 Electricity expense 5.2 Water supply expense 5.3 Medical Cost 5.4 Product Characteristic 5.4.1 Dental Implant 5.4.2 Oral Surgery 5.4.3 Restorative Dentistry 5.4.4 Prosthodontics 5.4.5 Periodontal Treatment 5.4.6 Endodontic 5.4.7 Pedodontics 5.4.8 Orthodontics 5.4.9 Teeth Whitening 5.5 Production process 5.5.1 The principle of dentist center 5.5.2 The service method Figure 4.1: Production process Flowchart 5.6 Location 5.6.1 Chiang Rai Branch 5.7 Lay out 5.7.1 Overall layout 5.7.2 Entrance layout

23 27 28 68 69 70 71 72 73 77

79 79 81 82 82 83

85 88 89 90 90 91 92 93 94 95 96 96 97 98 98 98 99 100 100 101 101 102

5.7.3 Registration layout 5.7.4 Living area layout 5.7.5 Toilet 5.7.6 Dentist room 5.7.7 The beside view of the clinic 5.8 Machine/Tools/Equipment 5.8.1 Machine 5.8.2 Tools/Equipment 5.9 Administration Expense 5.10 Other expenses Chapter 6 Organization and administration 6.1 Organization Chart 6.2 Recruitment plan 6.2.1 Dentist Center Manager 6.2.2 Cashier 6.2.3 General dentist 6.2.4 Orthodontist 6.2.5 Dentist assistants 6.2.6 Receptionist 6.2.7 House keeping 6.2.8 Security Chapter 7 Financial analysis 7.1 Interest Rate 7.2 Income Statement 7.3 Cash Flow Statement 7.4 Balance Sheet 7.5 NPV 7.6 IRR 7.7 Conclusion Chapter 8 Risk management 8.1 External Risk 8.1.1 Politic 8.1.2 Economic 8.1.3 Socio-Cultural 8.2 Internal Risk 8.2.1 Strategic Risk 8.2.2 Marketing Risk 8.2.3 Operation Risk 8.2.3.1 The risk of the giving data

102 103 103 104 104 105 105 106 107 108

112 113 113 114 115 116 117 118 119 120

121 122 127 134 139 139 139

140 140 140 141 141 141 142 142 143

8.2.3.2 The risk of safety 8.2.3.3 The risk of infection 8.2.3.4 Health 8.2.4 Financial risk 8.2.4.1 Sales decrease 8.2.4.2 Interest increase 8.2.4.3 Expense increase 8.3 Conclusion Chapter 9 Summary References

143 144 144 147 147 149 151 153 154 155

CHAPTER 1: INTRODUCTION 1.1 Background & significant of the project Thailand has many devoted dental health facilities that provide a variety of dental treatments. Using professional techniques and standardized treatments, performing laser whitening in Bangkok may be your answer to effective laser procedures. There are three commonly used methods to perform tooth whitening. The first one is the laser teeth whitening procedure by using highly deepen lights to activate the bleaching process. This can produce dramatically great results within only one hour. The latter does take longer time to see results, but is usually much cheaper than the laser procedure. The dental clinic would be making a special plastic foam-lined tray, which is made in the lab accurately fitting your own teeth. A Carbamide Peroxide bleaching gel is issued for self at-home application at a frequency of one hour per day, or overnight, for 14 days, or twice the frequency over 7 days. If the patient has a habit of smoking, drinking tea/coffee or drinking sodas, the teeth may become slightly yellowish/braun in color over time. It is recommended to stay away from drinks mentioned above, but if the patient cannot, then brushing the teeth right after consumption, would help sustain better and whiter teeth in the long term. The third method is to perform an in office power bleaching, which would involve using trays, similar to the home kit. Using this technique, a bleaching solution is applied to the teeth for about 30-45 minutes. This technique should be applied two times and the results would be comparable to the laser whitening. Many dental clinics in Bangkok are open every day of the week and can offer their treatments of high quality standard and professional service. These consultants can also advise you for what kind of treatment or procedure will benefit your individual needs.

Many Bangkok dental hospitals and clinics have exceptionally friendly and service oriented staff who can guide you to get a better treatment. Latest equipments and technologies are employed throughout the facility for check-ups and treatments both. The sterilization process in the dental industry is very important. The instruments that contact teeth in drilling and polishing are either sterilized or discarded between patients. All dental offices have extra sets of instruments which allows for proper sterilization time. (Source: http://www.allbestarticles.com/health/dental/what-you-need-to-know-about-thedental-industry-in-thailand.html)

1.2 Project Objectives To work as a term and can work effectively. To study about the detail information of dental business. To study the dental market trend. To study the customer trend of dental care. To investigate the feasibility of dental business.

1.3 Benefits of project

We have to understand the market share and competitors in our business and what are the company strategies to race with them. We have to understand how we can be successful business. We also know the factors and impact that effect to our dental business. We can set the good plans and good objective that it can make the customer loyalty. We can manage our business to be long-term business in the market. 1.4 Company Brand and Logo We are the business that related with the health care so we create the brand that its can attract the client both adult and children that we called Dentist Center.

Dentist Center : It is our company name that means this is the dental clinic where there are professional dentist in various knowledge to take care with your dental problems. Blue teeth : It means when the customer come to our clinic to treatment their tooth after that their tooth will white and clear sky. Your tooth is our teeth : It means we take care the customer teeth like we take care my teeth that our dentist consider every your teeth problems.

1.5Activities and Gantt Chart

4/2/2012-10/2/2012 6/2/2012-10/2/2012 5/2/2012-8/2/2012

25-30/11/2011

11-Nov-11

18-Nov-11

Activities

Trying to find group member Establish group Brainstorming in order to choose the business Finding the information of chosen business Submit the business topic to the instructor Identify background, objective and benefits Identify STP, 4Ps and market analysis Find the place for business and make layout Technical analysis and administration Consultant with lecturer Renew the wrong tasks Making an advertisement and cover page Financial analysis Consult with financial lecturer Edit financial analysis Risk analysis Submit the final project

Figure 1: Gantt Chart

16-Feb-12

13-Jan-12

4-Nov-11

5-Feb-12

CHAPTER 2 : NATURE OF INDUSTRY 2.1 The nature of industry Dentistry is the branch of medicine that is involved in the study, diagnosis, prevention, and treatment of diseases, disorders and conditions of the oral cavity, maxillofacial area and the adjacent and associated structures and their impact on the human body. Dentistry is widely considered necessary for complete overall health. Doctors who practice dentistry are known as dentists. The dentist's supporting team which includes dental assistants, dental hygienists, dental technicians, and dental therapists aids in providing oral health services. Have you ever wondered where the field of dentistry came from or when the first dentists were brave enough to stick their hands into someone else's mouth? You might be interested to know that the field of dentistry is over 9,000 years old and that the first dentists began fighting the evils of tooth decay in the Indus Valley (the area that now makes up India and Pakistan) around 7000 B.C. Unfortunately, these early dentists did not have access to procaine (Novocain), nitrous oxide, or even aspirin, and many of their procedures, as a result, were more than slightly painful. In fact, the first drill, which was known as the bow drill, appeared approximately 8,800 years before procaine and nitrous oxide. In order to get an idea of what this early drill was like, try to picture a bow like the one you would use to shoot an arrow, but smaller and with a drill attached to its string that turns when the bow is moved back and forth, certainly not something that you would want in your mouth. To make matters worse, no one actually knew what caused tooth decay or any of the other problems that the people of the time were experiencing with their teeth. The popular beliefs in the early history of dentistry were that tooth decay was caused by tooth worms that would bore holes into an individual's teeth, evil spirits in an individual's mouth, or a fluid imbalance that would cause an individual's body to destroy itself from the inside out. These explanations lingered for thousands of years and were still around long after the first dental bridges came into use in 700 B.C.

Many of the facts that dentists now know about our teeth were not actually discovered until the early part of the 15th century. Up until this time, most of the dental procedures were performed by monks or barbers. (A barber was considered a jack-of-all-trades during the Middle Ages, and many functioned as dentists, hair cutters, and surgeons, with varying degrees of expertise.) The beliefs on which the field of dentistry had been based for over 6,000 years finally began to change, however, when the Artzney Buchlein was published in 1530. The Artzney Buchlein, whose author is unknown, was one of the first books to discuss dentistry in detail, and it caused many to look at dentistry as more of a science rather than a matter of superstition. The new way in which the Artzney Buchlein portrayed dentistry also encouraged medical professionals to specialize in the study and treatment of oral diseases and disorders. This new view on dentistry ultimately led Charles Allen to publish the first dentistry textbook, Operator for the Teeth, in 1685 and led Pierre Fauchard, a French doctor commonly considered the father of modern dentistry, to publish his book The Dentist Surgeon, a Treatise on Teeth in 1728. The Dentist Surgeon was the first book that attempted to prove that tooth decay was related to sugar and not worms or spirits, and the first to discuss in detail some of the more modern dental procedures that a dentist could use. In fact, The Dentist Surgeon discussed almost everything that a dentist might need to know and included information about subjects such as braces, cleanings, fillings, and the procedures that a dentist could use to make a patient more comfortable. Many of the procedures and tools discussed in The Dentist Surgeon are still used today, but these were not formally taught until the 1840s, when the first dental schools were established. The first of these dental schools was the Baltimore College of Dental Surgery, which opened its doors in Baltimore, Maryland, on February 1, 1840. The school's opening eventually led to the establishment of a series of dental schools in the United States. These schools not only allowed American dentists to learn the skills that they needed to practice, but also allowed dentists from across the world to invent the tools and refine the procedures that we still use to protect our teeth today. (source : http://www.godentalschool.com/history-of-dentistry.html)

2.2 The Dentistry in Thailand 2.2.1 The Establishment of the Dental Council The Dental Council was founded in 1994 under the "Dental Treatment Profession Act B.E.2527". 2.2.2 Objectives The Dental Council is committed to; 1. Promote the study, research and practice in dental treatment profession; 2. Promote the solidarity and uphold the honor of its members; 3. Uphold the rights, fairness and promote the welfare for its members; 4. Control the behavior of the dental professionals according to the code of professional conduct; 5. Assist, advocate, publicize and educate public and other organization regarding dentistry and dental health; 6. Advise the Government and put forward for consideration about dentistry and public dental health; 7. Represent the dental professionals in Thailand

2.2.3 Obligation and responsibility 1. Register and issue professional license 2. In cases where a dental professional is charged with or held responsible for malpractice, the Council will be the judge and will have the power to;

(1) Remove the charge or the incrimination (2) Reprimand; (3) Suspend such person from duty; (4) Suspend the professional license for an appropriate term but not exceeding two years (5) Revoke the professional license of such person

3. Certify degrees or certificates in dentistry and other institutions' diplomas in dentistry for the benefit of applying for a member of the Dental Council. 4. Certify the professional training courses in different fields of dentistry for other dental institutions. 5. Certify the academic status of said institutions in. 6. Issue permissions or diplomas of competency in different fields of dentistry and other appropriate certificates in dentistry. 7. Operate in accordance with the objectives of the Dental Council.

2.2.4 The Definition of Dental Profession The Dental Treatment Profession Act B.E.2527 defines the meaning of "Dental Profession" as 1.A practice done to human. 2.Such practice is involving on of the following;

2.2.5 The Dental Council 1.1. The Dental Council Board of Trustees consists of trustees from 3 different sectors, the third term (2001-2004):

1. Direct trustees: 1.1 Permanent-Secretary for Ministry of Public Health 1.2 President of the Dental Association of Thailand 1.3 Dean of the Faculty of Dentistry (from 8 different universities in Thailand)

2. Trustees appointed from 3 Ministries 2.1 Ministry of Public Healt 2.2 Ministry of Defence 2.3 Ministry of Interior Total of 15 direct and appointed trustees

3. Trustees voted by members of the Dental Council

A total numbers of trustee by vote shall be equal to the number of direct and appointed ones (1+2) = 15 persons

2.2.6 The Dental Council Policy Vision: The Dental council shall uphold the equality among professionals and is committed to the promotion and the development of professional and ethical standard. It shall advocate and promote the public's oral health as well as their quality of life.

Mission: The Dental Council is an association of dentists committed to the promotion of moral integrity, ethic, professional standard, academic advancement, research and dental innovations, leading to social advocacy, government consultancy regarding public's oral health and quality of life. It shall protect the rights of dentists as well as the public by participating in the appropriate activities. (source : http://www.dentalcouncil.or.th/eng/organize/index.php)

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2.3 Dental problems A major problem causing or contributing to poor health and many diseases are our teeth. Frequently there are mercury amalgam fillings or different types of metal in the mouth that act like an electric battery and dead teeth with filled root canals or inflammation inside the jawbone (cavitations) even after removal of teeth. These problems may not cause any local pain and so are difficult to detect but they cause a lot of health problems in other parts of the body. Through acupuncture meridians each tooth is connected with a specific organ or other part of the body as shown in the following table. Table 1. TEETH - ORGAN CONNECTIONS (Teeth are numbered from 1 to 8 starting at the mid-line of the jaw). 1 & 2 upper & lower jaw kidney, bladder, pineal gland (upper jaw), adrenals (lower jaw), frontal sinus, sacrum, coccyx, foot. 3 upper & lower jaw liver, gall bladder, hip, eye, pituitary (upper jaw), gonads (lower jaw). 4, 5 upper & 6, 7 lower jaw lung, large intestine, shoulder, elbow, thymus (upper jaw), arteries, veins (lower jaw). 4, 5 lower & 6, 7 upper jaw pancreas, spleen, stomach, breast, thyroid (upper jaw), lymph system (lower jaw), jaws, knee. 8 upper & lower heart, small intestines, shoulder, elbow, ear, nervous system, pituitary (upper jaw). (source : http://www.health-science-spirit.com/dental.html) Heart disease, for instance, is commonly connected with inflammations or infections in the number 8 or wisdom tooth positions, while kidney problems are related to the front teeth. A four thousand year-old papyrus describes the dialog between the Pharaoh and his physician. The Pharaoh complains of severe arthritis and his doctor replies that this is due to the bad condition of some teeth that need to be removed. Even orthodox medicine is now slowly catching up to realize that heart disease is frequently associated with microbes originating from infected teeth, gums or jawbones.

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Root-canal filled teeth appear to be a major contributing factor in many health problems, not only cancer but also heart disease, kidney disease and auto-immune diseases. This is due to microbes that multiply in the multitude of tiny canals or tubuli in the dentine and gradually leach out into the lymph system. Even normally harmless microbes become very dangerous under the anaerobic conditions in dead teeth.

Weston Price, a former Director of Research for the American Dental Association, observed that the removal of root-filled teeth from patients with kidney or heart disease would in most cases lead to an improvement. When he then inserted a removed root-filled tooth under the skin of a rabbit it would die within 2 days. When he implanted normal teeth there was no adverse health effect. In some experiments he implanted the same fragments of root-filled teeth in succession under the skins of up to 100 rabbits and they all died within 2 weeks of the same disease that the human donor had!

If you cannot immediately have all dead teeth removed but also after their removal continue you may use a magnetic pulser on these tooth positions for several weeks or months, in addition to courses of colloidal silver and other natural anti-microbials.

In addition try to have amalgam fillings replaced with plastic composite preferably by a holistic dentist. A rubber dam and suction should be used when removing old fillings. If you cannot pay for proper replacements, just seal them with cheap temporary filler and do not chew any hard items. However, with serious conditions and large fillings, extraction of amalgam-filled teeth can bring much better results than simple replacement.

In a large German study of Multiple Sclerosis patients extraction resulted in a 85% recovery rate versus only 16% for filling replacement alone. Other studies have found that recovery from serious autoimmune diseases, dementia, or cancer may require more aggressive mercury removal techniques than simple filling replacement due to body burden. This appears to be due to migration of mercury into roots & gums that is not eliminated by simple filling

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replacement. Such mercury in the teeth and gums has direct routes to the brain and central nervous system. A main problem with the replacement of amalgam fillings is the use of analgesic or painrelieving injections. These dull the pain response so that dentists more easily drill into the nerve cavity. This then causes them to suggest or simply do a root-canal filling. Therefore, just endure the temporary pain of drilling, and your reaction will show the dentist when he gets too close to the nerve, and that is likely to save your tooth.

Try to find a dentist who is familiar with safe amalgam removal procedures as recommended by holistic dentists associations. Before and after amalgam removal use a supplement program high in vitamin C, the amino acids L-cysteine and L-methionine, as well as MSM, chlorella and fresh vegetable juices. These are also helpful in removing mercury from tissues. Preferably also use homeopathic mercury 1M and higher potencies.

Professionally injections of the mercury chelator DMPS may be used. However, these have occasionally lead to complications and the oral DMSA not only is much cheaper but apparently also safer. Nevertheless, both of these chelators can activate very high mercury levels from the bones and cause serious problems especially with sensitive individuals and neurological diseases. Therefore, I generally prefer the slower but safer method of using careful cleansing diets together with detoxifying natural supplements.

The pink color of dentures may be due to heavy metals, possibly mercury or cadmium. If you cannot get a guarantee that the coloring is free of heavy metals, it is safer to ask for clear plastic dentures made of Methyl Methacrylate or Flexite for partial dentures. Use plastic denture teeth rather than porcelain teeth that have a metal base. Bridges and metal partials should be changed to clear plastic partial dentures. Nickel as in stainless steel can suppress the immune system and is generally classified as being carcinogenic. Even dental gold can be a problem because to make it cheaper it is commonly blended with 20% of the more harmful palladium. A small amount of gold as for one crown may be

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acceptable but as a general rule keep your mouth free of metals and make sure only metal-free plastics are used as replacement. Nevertheless, any metal in the mouth can lead to allergy and on average about 30% of individuals are allergic to the metal in their mouth. For wide-ranging scientific information on the harmful health effects of amalgam fillings and heavy metals see. For a detailed documentation of the problems associated with amalgam fillings see Bernard Windham. Even after removal of bad teeth, health problems can arise or continue from root or metal fragments or due to chronic infection and inflammation in the jawbone. This may be discovered by an experienced dentist with panoramic X-rays. If you cannot do all of this to sanitise the inside of your mouth, just do the best you can and do not worry. Compensate any shortcomings here with a better diet and positive thinking.

Inflammatory gum diseases or periodontal diseases such as gingivitis and pyorrhea are greatly helped by removing amalgam fillings and other metals from the mouth. In addition, alkalise the body with dolomite and select foods with a high calcium-phosphorus ratio as suggested in The Acid-Alkaline Balance. Furthermore, often rinse the mouth with diluted hydrogen peroxide, use a diet high in bioflavonoids and check for food allergies and chemical sensitivities.

2.4 Regular customer Students and teenagers around Chiang Rai city The patient incur the dentist problem Chiang Rai people

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2.5 Situation Dental Industrial in Thailand is more acceptable for Thai people because of the ability of doctors in Thailand have the potential to increase as well as technology. Currently, the dental clinics have increased because the teeth are part of the mold body needs and require special care because dental care is an organ that it is necessary to rely on a doctor. The teeth are very popular in the teens. The current treatment is popular with teenagers because of orthodontic treatment the teeth to allow for chewing efficiency and may reduce the risk of tooth decay or gum disease because of the difficulty in cleaning teeth and gums where the teeth arranged in irregular and may also enhance the personality of a tooth sort.

2.6 Middle market This business has great growth as businesses need people with expertise and currently there are not many dentists, however it is interesting because a business has a good income. Nowadays people were also interested in orthodontics so the business has grown rapidly and have relatively high market competition. This business is depend on the promotion and technical care of business owners if you have a promotion that will allow customers to use our services is increasing. (source : http://www.health-science-spirit.com/dental.html)

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2.7 Vision To treat the dentist problem with the ethical and need to be the leader of dentistry in northern. The dentist center has service about to solve the problem about the dental with ethical to server service to the customer. The dentist center doesnt treat the dental problem only but we want to make the customer happy with the dental because the most of people fear the dental cause the dental hurting and the most of people think about the dental is expensive or exceed price, so we want to server service with the ethical and need to mind the customer and make the customer happy with the dental at DENTIST CENTER. The dentist center needs to be a leader about the dental service in northern. We will provide a good service and treat the dental problem to the best. And make the customer satisfaction at DENTIST CENTER.

2.8 Mission The dentist centers provide a good service about the dental and have highest technology to treat a patient. The dentist center has advising about the dental problem. Moreover the dentist center has a service about cosmetic dentistry such as orthodontic, teeth whitening etc. And the dentist center has a good quality product to treat teeth. We will provide a good service for the customer because we find a genius doctor from the hospital and have degree of support, so the doctor is a professional exactly. We will a best center of dental who the people confront the problem about dental by the professional and high technology. We believe our business can be successful because we offer the high quality in the clinic and offer the high service to the customer. We will not use the low quality medicine we will use the high quality medicine for the life and happiness of the customer and decrease the hazard will occur to the customer. When the customer allergy in the medicine or accident in something we will responsibility in customer life.

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2.9 Strategies of company The dentist center is a new dental clinic company in Chiang Rai and need to be a leader in the northern but in Chiang Rai it is a difficult to success because most of people in Chiang Rai have status is enough and when the people have the problem about the dental they want to go to the hospital because the hospital have a welfare to the people. So we must to know the goal and SWOT (strength, weakness, opportunity, threats) because we are a new business so we must to analyze everything about the business because we have a few experience to complete and open the business. When we can know the weakness we can reduce the hazard to disaster and increase the opportunity in the business.

2.10 Corporate level strategy We will use growth strategy because we are a new business we dont have the skill to plan the marketing and dont have the professional marketer to create a good plan and we want to survive in the business. When we have the high skill we move strategy to the concentration growth strategy because that strategy depends on the professional level of the business and can make the good point for our business or make a competitive advantage than the competitor. Our business is the dentist and hires a doctor to serve service to customer so we have the expense about the salary of the doctor and the staff and have high cost to pay a salary. So we move the strategy to retrenchment strategy because we need to reduce cost for prevent our business to survive.

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2.11 Business level strategy This step can help us to be the competitive advantage and emphasize to make a profit and increase our sell. We make the differential for attraction the customer and increase in sell of the business. Competitive differentiation In Chiang rai have many dentist clinics so we have many competitors also. So we will provide the high quality and provide good service to customer. We need to be a superior from the competitor. The dentist center has the advisor for give the advice to the customer while the competitor not has this. So that is the differentiation from the competitor effect to attract the customer to get service in our business

2.12 Functional level strategy This step focuses on the using of the resource to effectiveness and helps us to earn more profit. The function of this step relates many parts such as Marketing, Human and resource, Financial.

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CHAPTER 3 : MARKET FEASIBILITY STUDY AND ANALYSIS 3.1 Market Analysis 3.1.1General information about location and area Dental center will locate in downtown. The area about 30.4 rai that nearly with

Sankhongluang Rd.. The dental center has a park car for the customers who use our services. Places nearby are Chiang Rai Pracha Nukhro Hospital, The Overbrook Hospital, Chiang Rai Wittayakhom School.
(source:http://www.ddproperty.com/property/show/134456)

3.2 STEEP analysis Social In Thailand, many people have problems with teeth of all ages. In Chiang Rai province has not much for clinic or dental center and comprehensive teeth. We saw the problem and create the dental center allow people to use the service comfortably. Our center joins participation in dental care projects for social such as Childrens dental health program for free and the projects of National health in every year. We saw problem of dental treatment cost that effect with people do not use the service for teeth. Therefore, our center contact with social security card for card holder price of 500 baht per year. Economic Dental center was created to generate revenue for the economy and contribute the expense to people. Also the center promoted dentist to the social. Dentistry in Thailand is popular in Thai and another people because cost of medical care cheaper than foreign such as Japan, USA, and England. Cost of treatment of our dental center provide for convenience of customers expense by customer could pay cash or credit card and some case in preserve can pay by installments. We contribute with credit bank for privilege of membership card and we are extremely pleased to participate in marketing companies including the provision of services with special rates for their employees to use our services dental center. Sources: http://www.dek-d.com/board/view.php?id=1008882 http://www.sso.go.th/wpr/postAction.do?method=view&topicId=619&webId=0

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Politic Government has promoted and campaign about the dental care of people. They open the opportunities for people who have limited income by provide the right to treatment of dental. Health insurance system in Thailand is provided by the government such as The Golden Card, Social Security, and welfare health care system for officials, employees of the state, and enterprise. The government promoted about the solve of dental of people by build many projects such as Good smile for The Princess Mother of Thailand established for maintain oral health of Thai people on The National Public Health Dentistry Day. Moreover, dentists in our center contribute the project of government and foundation for give back the social for help people in each local. Dentistry is the responsibility of the department of medical science therefore; the government has provided Institute of Dentistry for develop potentials in process to dentists and dental staff. Also develop medical services to standard level and be acceptable. Sources: http://www.osknetwork.com/modules.php?name=News&file=print&sid=735 http://tongchan.wordpress.com/2010/08/31/dentis/ http://www.weddingsquare.com/forum_posts.asp?TID=107161 http://www.dt.mahidol.ac.th/departments/community/thai/dentistry.html http://dental.anamai.moph.go.th/elderly/ http://dental.anamai.moph.go.th/elderly/konthaifundee54/index.html http://www.dentistry.go.th/about_history_x1.html Technology In our center use the modern technology and high quality. We ensure the quality and capability of tools that available to uses. Our center is the dental service to comprehensive dentistry. We have modern dental rooms and comprehensive laboratories dental and

professional dentist. We are responsible for X-ray photography of digital including dental imaging and 3D CT scan, the latest technology to improve the accuracy of the new diagnostic. Nowadays technology, laser teeth whitening through the use of the Diode Laser is the quickest and most dramatic way to brighten your smile if porcelain laminates are not an option.

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There are a new approach to use for confidence and safety of patients. technology can help dentists convenience and faster. Its easy to use.

Modern

Moreover, from

equipments of teeth technology then, we use high technology for contact customers or patients irrespective of operator automatic or queue machine. Sources: http://www.dentalimplantsla.com/dental-ct-scan.asp http://www.dentalaegis.com/cced/2011/06/cao-group-leading-in-thedevelopment-of-dental-diode-lasers

3.2.1Competition Analysis (3Cs analysis) In order to compete successfully in the business that needs to know the competitors. It is useful to study how and why they achieve success. Also need to be aware of their failures to avoid committing the same errors. (source: http://www.businessfirst.com.mt/en/planning/business-plan/05-competition-analysis)

3.2.2Competitor Analysis Competitor analysis helps management understand the competitive

advantage/disadvantage relative to competitor, in case we focus the competitor in downtown. Advantage of our center is the new technology and complete center. Dentists are updating the knowledge that concern with the technology. We support employees for customers. Our center has wide area to support the customer such as parking and seats for wait, also we have multimedia for waiting time to customers such as TV and internet WIFI. Disadvantage of our center is poor the customer because it is the new center in Chiang Rai and customer who use with other dental center so, it is difficult to change or transfer their case such as surgery teeth. Department of Dental at The Overbrook Hospital: There are small division because department of dental just has one floor and Its too small to support patients. There has a long queue for meet dentist because they have not much the dentists. Dentist not receives for patients who have ever done at another before and want to continue in hospital.

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Prajak Clinic: There has only one dentist in the clinic and receives patients for Orthodontics only. The service in there is not good. Ulaiwan Clinic: There has a long queue for meet dentist and not good for services

3.2.3Customer analysis We will focus all ages of customers and take care of the expense in dentistry. We ensure that customers can use in our service without worry about expense because we have many way to pay expense. We look at duration and quality of treatments and services. We will look feedback from customers and bring to adjusts. We will look at the importance of understanding and provide the choices to service in deciding the appropriate method correctly by dentists who graduated from reputable institution and have experiences. Dental disease in each age: Childhood: Decayed tooth, the permanent tooth replace the deciduous tooth. Teenage: Elder: Older: Tooth impaction at molar, Orthodontics Oral Surgery, Periodontal Treatment False tooth

(Source : http://www.businessfirst.com.mt/en/planning/business-plan/05-competition-analysis)

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3.2.4Competitive Analysis

Figure 3.1 Five Forces Analysis Model (Source: http://www.oknation.net/blog/print.php?id=106730)

We use Five- force model by Michael Porter to analysis the competitive. Rivalry: We focus on people who live in Chiang Rai and also word of mouth of customers can be bringing our center to know on broad. The number of competitors existing such as The Overbrook hospital, Prajak clinic, Ulaiwan clinic which in each place has a similar performance characteristic but in our clinic working rather than comprehensive. Economic of Thailand has wave chart so, we careful about the investment. Bargaining power of customer: Customers not bargain for the cost and service because we provide the quality and quantity of service appropriately. However, customers have many choices in the town or neighboring province such as Chiang Mai.

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Bargaining power of supplier: raw materials may be high cost because supplier has orders from several distributors while, the opportunity to get in cheap price is less. Also materials are difficult to produce then suppliers will have power for contact with us but if we are regular customer we may get the discount from suppliers. Threats of substitute: no have the others product to replace our business. Threats of new entrants: This business require high cost of capital investment to enter the market, Moreover the new entrants should have knowledge and experience for professional dental in this field.

3.3 STP Analysis Our clinic is First dental center in Chiang Rai. So, it has advantage over to competitors because the clinic provides comprehensive services and decorated clinics in modern style. Make attention to those who are interested to use our services in our clinic. Dental marketing is not wide in Chiang Rai to expand too much.

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Market Segmentation The market consists of many types of customers, products and needs. So, we have to divide to 4 segments offer the best opportunities.

Segmentation

Kids(5-12 years)

Teenager(13-19 years)

Adult(20-54 years)

Elder(55 years)

Infancy and childhood (between the ages of 0-12 years.) Infants - Care of mouth and teeth as well as from the beginning of life. Even before the first tooth of a child going up. There are several factors that affect the appearance and health of children in the future; Classes of antibiotics have been widely used one. It does can affect the oral health of children. For this reason Breastfeeding mothers and pregnant women should not be used during the last half.

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Teenage (between the ages of 13-19 years.) Care, smile bright and healthy teeth is to create habits of teenagers in the care of the mouth and teeth since childhood.

Middle age (between the ages of 20-54 years.) The health and sanitation of the mouth and teeth properly. Even adults can have tooth decayed tooth and gum disease as well. This can lead to serious problems over the past years of our age.

Old age (who was 55 years old.) Elderly tend to have some problems within the oral cavity. Wearing false teeth Taking certain drugs and health problems in general. The most common problems in the elderly. It is a good dentist. And our doctor can help you through these problems easily.

Target Market Selection. Target market of our clinic has many segments because we focus on service to everyone who wants to take care to oral health. Most of client is teenager. They need to maintain oral health in order to have a beautiful smile. Orthodontic treatment has become very popular in this age group. The process of orthodontic treatment need of health care in the mouth before a scaling tooth decayed tooth through tooth, etc. The above treatment is completed, it takes time for treatment. Continuously for at least 2 years of clinical technology, it has been continued.

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Market Positioning Our clinic is First dental center in Chiang Rai. The advantage of the many ways in which our Clinic experts provide direct care to clients and provide a parking. It also has a modern style, which is when I feel like I came into this maintained. Although our clinic is newly opened but with the availability of maintained and response to customer needs as well as parking, kids corner. So it's attracted to watcher and wants to be our client.

Figure 3.2 the market position of competitor and our business

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3.4 Marketing Mix Strategy

Product Our group offer Dentist Center. We provide a range of dentistry by modern tools of dental and professional dentists. Our company consider to teeths healthy and safety of customer. So, they will receive service excellence from quality staff. Dental Center will respond demand of customer behavior. If the customer comes to our company, they will feel like your family because our slogan is Your tooth is our teeth.

Price We set the price from the real cost that we calculate from any expense in our company such as dentist, water, electricity. The price is not expensive. Everyone in Chiang Rai can come to treatment their teeth with our company both adult and child. The rate of fee we set by we compare with our competitor. Any price depend on real teeth of the customer. Place Total area 13 Acres Located in the center of Chiang Rai province. There are many channels to contact with us. Located near the Chiang Rai Prachanukroh Hospital

Promotions If you orthodontics with us /get free for Scaling. If you tooth bleaching with us / discount 15% within November 2012 Promotion fathers day / For your father will get discount 15% Promotion New Year New Teeth / The gift for client Free!! Toothbrush Promotion for Childrens day Free for the children to Dental examination

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3.5 Sales Forecast

For the first year we estimate that we can get the income to our business about 64,000,000 Baht from 7,000 people per annual from the number of population in Chiang Rai province about 1,198,218 people according to the Statistics report that show the number of people and homes in each region and province. For the next four years we expect to increase the number of profit that come from the word of mouth and new customer. We hope that we can be the first one of dental business in Chiang Rai. We expect for the five year, we can earn the income almost 200,000,000 baht. We dont hope to earn over income by set the high cost because Chiang Rai are just small province if we set high cost the customer will visit to the other dental clinic so we set the suitable price that everyone in Chiang Rai can come to our center to take care them with their tooth problems and we can give an advising to make them satisfy. For the future we try to increase the number of customer that they can generate profit to our company. We still provide the best dental service to the customer and we also maintain the standard to make customer satisfy and happy with our service all the time. We calculate for the dental service from the dental equipment, land , miscellaneous cost.

Sources: http://www.thaiwaysmagazine.com/chiang_rai/chiang_rai_glance.html Sources: http://www.worldsalaries.org/dentist.shtml

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Tools

http://www.kabdental.com/dental-equipment/owandyusa/owandy-imaxtouch-tomography.html I Max Touch1: Price 389,000 BAHT Tomography: radiological technique for obtaining clear x-ray images of internal structures by focusing on a specific plane of the body to produce a cross-sectional image. It allows the examination of structures that are obscured by overlying organs and soft tissues. The tomogram is obtained by moving the source of x-rays in one direction and the receptor (film or digital sensor) in the opposite direction around the object in the focal plane. This sharpens the object in the rotation centre as it is always in the same place on the sensor, and blurs/hides the structures that are not in the focal plane as they are projected in different parts of the sensor during the movement.

DBI 20E Air Motor: Price 2,000 BAHT http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.handpieces.htm

The DBI 20E Air Motor E type is designed to be a multi-procedural hand piece. The speed is adjustable from 2,5000 rpm to 24,000 rpm. Optional cooling system through external spray port. Available in 2 or 4 hole. Fully autoclavable.

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DBI Straight Nose: Price 3,200 BAHT http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.handpieces.htm

The Straight hand piece is designed to accept disposable prophy-angle or burs. Up to 40,000 rpm. Low vibration due to use of 3 ball bearings. 1:1 E Type. Fully autoclavable.

DBI Contra Angle: Price 3,300 BAHT http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.handpieces.htm

The Contra Angle hand piece is designed for greater precision in preparing cavities. Up to 30,000 rpm features low vibration due to the use of 2 ball bearings latch type. 1:1 E Type. Fully autoclavable.

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Maxi Torque Fiber Optic: Price 4,000 BAHT http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.handpieces.htm

The Maxi Torque Fiber Optic hand piece is a push button hand piece with speeds up to 420,000 rpm and three spray cooling ports.

Equipped with two focused lights emitting white light towards the bur to enhance visibility.

The cool light source is delivered by a fiber optic bundle inside the hand piece.

DBI JP390 : Price 3,200 BAHT http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.handpieces.htm

The Jp390 provides good visibility and easy access to hard-to-reach areas of the tooth. Speed of up to 390,000 rpm and one cooling spray port. Available in 2 or 4 hole push button. Fully autoclavable.

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DBI Maxi Torque: Price 4,700 BAHT http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.handpieces.htm

The Maxi Torque is ideal for job requiring extra torque such as crown removal. Seed of up to 420,000 rpm and three cooling spray port. Available in 4 hole push button. Fully autoclavable.

M20 Low-Speed Handpiece System: Price 7,500-11,000 BAHT

A low-speed headpiece system providing a variety of speed and torque ranges featuring durability economy, operator comfort and no lube maintenance. Offers variable speed ranges of 0-20,000 rpm with straight and angle attachments. 360 degree swivel provides operator comfort. Motors and attachments are made in the USA. All products are fully autoclaviable.

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E-Type, Low-Speed Handpiece System, Ultra Light Aluminum A low-speed handpiece system providing a variety of speed and torque ranges featuring durability, economy, operator comfort and no lube maintenance. Offers variable speed ranges of 0-20,000 rpm with straight and angle attachments. 360 degree swivel provides operator comfort. Motors and attachments are made in the USA. All products autoclaviable.

ITEM# M20-a M5-a M1:1S-a M4:1S-a MHL-N MHP-N MPR-N MHE-N M1:1A-a M4:1A-a MHL-N

DESCRIPTION 20,000 RPM MOTOR 5,000 RPM MOTOR 1:1 NOSE CONE 4:1 REDUCTION NOSE CONE MANUAL LATCH HEAD PUSH LATCH HEAD PROPHY HEAD SCREW TYPE QUARTER TURN ENDO HEAD 1:1 CONTRA ANGLE 4:1 REDUCTION CONTRA ANGLE MANUAL LATCH HEAD

PRICE:BAHT 6,200 7,600 3,600 4,400 1,100 2,000 1,000 2,000 2,000 3,000 1,100

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MHP-N MPR-N MHE-N MHL-NS

PUSH LATCH HEAD PROPHY HEAD SCREW TYPE QUARTER TURN ENDO HEAD LATCH TYPE SECTIONAL

2,000 1,000 2,000 890

GENTLE ray 980 Classic: Price 169,800 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/gentleray980-classic.html Every office can now begin to integrate laser treatment and expand the range of procedures performed in their practice due to the intuitive design of the GENTLE ray 980. The portable diode laser can be used for a wide range of surgical, antibacterial and bleaching procedures. The GENTLE ray 980 delivers quality treatment with less side effects (bleeding, swelling, suturing ) and makes procedures easier to perform with increased patient comfort. Unique to any other soft tissue diode laser, the GENTLE ray 980 Classis offers:

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http://www.kabdental.com/small-dental-equipment/high-low-speedhandpieces/dentex.htm#M1 PUSH BUTTON, FIXED BACK Handpiece 2010 Bundle Packages KAVO PART # 1.005.7646 1.005.7647 1.005.7648 1.007.1227 1.007.1228 1.007.1230 1.007.1231 1.007.1232 1.007.8888 1.007.8889 1.007.8108 1.007.8887 DESCRIPTION HIGH-SPEED ELECTRICS ENDO BASIC PACKAGE HIGH-SPEED HIGH SPEED AIR 65000 BR HIGH SPEED MINI HIGH SPEED CLASSIC 646B HIGH SPRRD FIXED-BACK ELECTRIC PACKAGES TLC PREMIUM PACKAGE AIR LOW SPEED PACKAGE PROPHYLAXIS PACKAGE COMFORT DRIVE PACKAGE ELECTRIC LOW SPEED PACKAGE PRICE:BAHT 93,300 112,900 56,800 75,800 40,500 30,700 105,000 152,000 41,000 37,000 96,000 39,200

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KaVo MULTI LED: Price 5,500 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/multiledhandpiece-lighting.html KaVo presents cutting edge LED technology for your MULTIflex couplers. Now going LED is easy.Efficient and Economical. KaVo's innovative solutions is an LED that can easily replace your existing halogen lamp. MULTI LED offers efficient and superior light, with color temperature similar to daylight (5,500K and 25,000 lux) at the bur tip. It is also economical as it leverages your existing MULTI LED couplers.

465LED MULTI flex LUX Coupler: Price 8,500 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/multiledhandpiece-lighting.html 6 pin fiber optic with MULTI LED bulb in coupler. Spray regulator. Anti-retraction valve. Use with LCM illuminator and tubing. Not sterilizable.

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CORONAflex 2005 CORONAflex 2005 Crown and Bridge Remover : Price 11,000 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/coronaflex2005.html Pneumatically operated instrument to remove crowns and bridges. In most cases the restoration can be removed undamaged. Excellent tool if patient needs recommendation of a loose bridge anchor, endodontic treatment, etc. Comes with detailed instructions; easy to use. MULTI flex connection. Operates between 35-60 psi. 1 bar = 14.50 psi.

CORONA flex Tools :Price 6,050 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/coronaflex2005.html

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Position the forceps below the height of contour or at the margin of the crown. Position the CORONA flex against the forceps arch to ensure an axial pulling direction. Depending on the kind of cement used, several impact pulses may be necessary.

CORONAflex 2005 Clamps :Price 550 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/coronaflex2005.html In 80% of the cases, the forceps technique prevails for crowns but the CORONA flex clamp may be an option for difficult posterior cases. With the addition of the loop technique for bridges, you have a complete selection of solutions at your fingertips for a fast, effective prosthesis removal.

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CORONAflex 2005 Loops holder and Loops : Price 1,500 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/coronaflex2005.html The loops For removing bridge elements in the anterior and posterior regions. The loop is threaded under the bridge as close to the anchor tooth as possible. The loop is then connected to the loop holder. Position the CORONA flex against the loop holder. Applying pressure to the loop holder in an axial direction to the root, and triggering the impact impulse are usually necessary for this procedure.

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INTRA surg Systems INTRA surg 300 plus : Price 37,500 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/surgicalsystems.htm Unique surgical unit with light. Compact stand-alone unit for implant logy, oral and maxillofacial and periodontal surgery. Ideal for beginners in implant logy - works with any implant system! Easy to customize to doctor's needs. System Advantages:25,000 LUX light output. Automatically recognizes optic surgical attachment and gear ratio. Memory chip to remember max. torque used during each procedure step. 1 program with max of 6 steps - in each step user can program desired parameters: gear ratio of attachment, max. speed, max. torque, amount of coolant flow, motor fwd/reverse displays actual speed and torque. Autoclavable optic brushless motor INTRA-SL 550 with sterilizable tubing. Easy to operate - only five keys. Multifunctional foot control can be used to control unit hands free. Integrated irrigation pump with automatic rinse cycle for saline removal.

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SMARTair Mobile - Dust Extraction Systems :Price 25,600 BAHT http://www.kavousa.com/US/Other-Products/Laboratory-Products/Dust-ExtractionSystems/SMARTair--1-user.aspx The Powerful KaVo single-station extraction system Get to know the strong and at the same time quiet suction power and benefit from further properties.

67LH Reduction Latch Head Operative :Price 3,000 BAHT http://kabdental.com/small-dental-equipment/kavo-handpieces-accessories/kavo-gentle-minilux.htm Push button auto chuck. For latch type endow files or latch burs. 360 degree rotation. For use with 20 LP and ELECTRO torque TLC Torque Limit Control.

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2931 CHC : Price 3,700 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/kavoGentlesilence-8000BR.htm Speed range up to 2,700 rpm (electric motor) 1,350 rpm (air motor). Universal "E" type connection. Internal air/water coolant. For snap-on/screw-on cups/brushes.

10 CHC : Price 4,700 BAHT http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/kavoGentlesilence-8000BR.htm For straight hand piece burs. Speed range up to 40,000 rpm (electric motor) and 20,000 rpm (air motor). 1 port spray. Universal "E" type connection. Internal air/water coolant.

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The CEREC Acquisition Center :Price $250,000 BAHT http://buydentalequipment.com/digital-imaging-equipment-digital-cad-cam-c-207_215/thecerec-acquisition-center-powered-by-bluecam-cad-cam-p-1164 The CEREC Acquisition Center (AC) powered by Blue cam gives you access to a myriad of CAD/CAM restorative solutions that are every bit as reliable, proven and trusted as the company it comes from. Blue cams LED technology takes digital impressions to the highest levels of precision and efficiency for impeccable results. CEREC AC provides you with...

Access to the most comprehensive array of chair side CAD/CAM solutions Access to the highest level of digital impression precision and efficiency Access to connect with current and future digital dental technologies, processes and procedures

Simply put, CEREC AC has the highest precision, ease of use, and speed than any system on the market today, whether for single units, full arches, or anything in between.

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A mouth mirror : Price 1,200 BAHT http://en.wikipedia.org/wiki/Mouth_mirror A mouth mirror or dentist's mirror is an instrument used in dentistry. The head of the mirror is usually round, and the most common sizes used are the No. 4 and No. 5. A No. 2 is sometimes used when a smaller mirror is needed, such as when working on back teeth with a dental dam in place. The mouth mirror has a wide range of uses. Three of its most important functions are allowing indirect vision by the dentist, reflecting light onto desired surfaces, and retraction of soft tissues.

Semi-adjustable articulator: Price $11,500 BAHT http://en.wikipedia.org/wiki/Articulator An articulator which is adjustable in one or more, but not all of the following areas: condoyle angle, Bennett side-shift, incises and cupid guidance, and shape of the globoid fosses and emininent. By nature, this sort of articulator's use is only meaningful if the position of the maxillae are duplicated with respect to the skull. Normally this is achieved by the use of a facebow.

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Dental Explorer: Price 1,000 BAHT http://en.wikipedia.org/wiki/Dental_explorer A dental explorer or sickle probe is an instrument in dentistry commonly used in the dental armamentarium. A sharp point at the end of the explorer is used to enhance tactile sensation.

Collection of various burs used in dentistry : Price 1,200 BAHT http://en.wikipedia.org/wiki/Dental_drill A dental bur is a type of burr (cutter) used in a hand piece. The burs are usually made of tungsten carbide or diamond. The three parts to a bur are the head, the neck, and the shank. The head of the bur contains the blades which remove material. These blades may be positioned at different angles in order to change the property of the bur. More obtuse angles will produce a negative rake angle which increases the strength and longevity of the bur. More acute angles will produce a positive rake angle which has a sharper blade, but which dulls more quickly.

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Ligature (Orthodontic): Price 1,200 BAHT http://www.archwired.com/Changing_Your_Own_Ligatures.htm Ligature is a term used in orthodontics for the small elastic that is used to affix the arch wire to the bracket. Ligatures are usually changed at each adjustment, and come in many varied colors including transparent. A series of ligatures connected to each other and used to pull teeth together with more strength is called a power chain. Ligatures can also be made of wire.

Helix Mount Dental Operatory System: Price 82,000 BAHT http://www.dentalequipmentus.com/beaverstate-dental.html Unit Package Features:

Helix - left/right swing posts and bracket with bushing (only available on helix operatory H-3500 - 3 handpiece automatic control, top post mount system (only available on helix operatory)

H-5200 - Telescoping Vacuum Arm (only available on Helix operatory)

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CLX-110 - Operatory Light DR-96 - Doctor's Operatory Stool AT-96 - Assistant's Operatory Stool EVOL-3 - Evolution Operatory Chair Wide back, 110V 110-062 - Post Mounted Water Bottle Kit

Power Vac: Price 75,000 BAHT http://kabdental.com/dental-equipment/vacuum-pumps/apollo-dental-products.htm Midmark introduces PowerVac, the first dry vacuum to combine the dental professional's most desired features into one flexible, space-saving, performance-driven system. The PowerVac creates a new standard for dental dry vacuums by offering:

Power/Performance: With a specifically designed 2.0 HP motor matched to a revolutionary rotary claw vacuum pump, each PowerVac unit can produce up to 18" Hg continuously

Zero Maintenance: Due to its water-less and oil-less design, the PowerVac requires no routing maintenance. No filters, strainers, or oil to check, change, or replace make the PowerVac a true hasslefree dry vacuum.

Quiet Operation: With a 72db-A rating, the PowerVac operates at a pleasingly quiet sound level, allowing the PowerVac to be Conveniently located in an equipment room close to an operatory suite, staff lounge, or doctor's office.

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Upgradeable Flexibility: The PowerVac can be field-upgraded to accommodate nearly any dental practice growth, bringing complete confidence for the doctor and staff. An investment in the PowerVac equals security in the long-term.

Unmatched warranty: The PowerVac backs up its robust, durable image with a warranty to match - 5year/10,000-hour full product -10-year/20,000-hour rotary claw pump warranty.

Floss pick: Price 150 BAHT http://en.wikipedia.org/wiki/Floss_pick floss pick is a disposable oral hygiene device generally made of plastic and dental floss. The instrument is composed of two prongs extending from a thin plastic body of highimpact polystyrene material. A single piece of floss runs between the two prongs. The body of the floss pick generally tapers at its end in the shape of a toothpick.

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Interdental brush: Price 180 BAHT http://en.wikipedia.org/wiki/Interdental_brush An interdental brush, also called an interproximal brush or a proxy brush, is a small brush, typically disposable and supplied with a reusable angled plastic handle, used for cleaning between teeth and between the wire of dental braces and the teeth. Brushes are available in a range of widths.

Beaver state Asepsis Design Cuspidor with Vacuum :Price 10,000 BAHT http://buydentalequipment.com/dental-operatories-cuspidors-c-18_29/beaverstate-asepsisdesign-cuspidor-with-vacuum-p-251 Features:

Easy clean asepsis design Ceramic bowl Quick release autoclavable cup filler and bowl rinse spout Adjustable timed bowl rinse

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Gravity drain with dual venting Vacuum canister with removable screen 1 autoclavable HVE and saliva ejector valve with tubing 1/4" Female water quick disconnect Low voltage electric vacuum switch 2" dia. post mount 6' umbilical tubing

Hart Quality 202 Dual Vacuum System: Price 29,000 BAHT http://www.kabdental.com/dental-equipment/vacuum-pumps/hart-dental.htm Feature:

Solid Brass Housing Certified Balanced Impellar Solid State 3400 Motors Low Voltage Switching Full Installation Package 2 Year Warranty

Full installation package includes:

Waterline Connection Flexible PVC & Waste Connections Mufflers - Dual does not include on Muffler

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Reconditioned Film Processors: Price 21,000 BAHT http://kabdental.com/dental-equipment/reconditioned-film-processors/reconditioned-filmprocessors.htm

Ortho Mobile Dental Cart Cabinet Only :Price 11,600 BAHT http://buydentalequipment.com/cabinetry-and-furniture-dental-carts-c-35_36/ortho-mobiledental-cart-cabinet-only-p-406

A Dental Cart Writing surface/slide out 7 drawers Delivery System Not Included 5

Download Cart Drawing and Options

Year Guarantee on WorkmanshipCustom sizes and designs available with your choice of accent colors. Call today for details.Solid surface tops available on all cabinets

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Providence Combo Unit : Price 11,000 BAHT http://buydentalequipment.com/cabinetry-and-furniture-providence-i-cabinets-c35_37/providence-combo-unit-p-387 Stainless steel sink

Touch latch doors and drawers Electronic gooseneck faucets shown (optional) Metal base Assembled prior to shipping 36"w x 37"h x 20"d

Reception Furniture Room : Price 3,000 BAHT / UNIT http://www.beyondtheofficedoor.com/reception-room-chairs.php

53

It is curved back for added comfort and quite comfortable. Available in many vinyl designer colors.

Rear Treatment Modular Cabinetry with Dentex Units: Price 35,000 BAHT http://www.hellotrade.com/dental-equipment-australia/center-island-modular-cabinetry-withdentex-unit.html Features:

Full end panels Lower end panels Lower storage cabinets Lower cabinet with retractable surface Chase with partial back Post formed counter top Lower Color lines, power bars, upper end panels Upper cabinets with 2 shelves Upper cap and color lines Dentech Model #10-14-218 (L or R) Assistant's Instrumentation Dentech Model #SLD2300-3 delivery System

54

Water pick oral irrigator: Price 8,000 BAHT http://sale.dentist.net/products/waterpik-wp-100-ultra-dental-water-jet An oral irrigator is a home care device that uses a stream of pulsating water to remove plaque and food debris between teeth and below the gumline and improve gum health. The first

oral irrigator was developed in 1962 by a dentist and an engineer, both from Fort Collins, CO. Since that time, the Waterpik Water Flossed has been evaluated in more than 50 scientific studies. It has been tested and shown effective on people in periodontal maintenance, and those with gingivitis, diabetes, orthodontic appliances, crowns, and implants.

Periodontal scalars : Price 1,500 BAHT http://www.healthbase.com/resources/dental-procedures/dental-procedures/dental-scaling-rootplaning-periodontal-care-plaque-affordable-dental-tourism-mexico-belgium-hungary.html Periodontal scalars are dental instruments used primarily in the prophylactic and periodontal care of human teeth The working ends come in a variety of shapes and sizes, but they are always narrow at the tip, so as to allow for access to narrow embrasure spaces between teeth. They differ from periodontal curettes, which possess a blunt tip.

55

Retainer :Price 600 BAHT http://en.wikipedia.org/wiki/Retainer_(orthodontics) Retainers are custom-made devices, made usually of wires or clear plastic, that hold teeth in position after surgery or any method of realigning teeth. They are most often used before or after dental braces to hold teeth in position while assisting the adjustment of the surrounding gums to changes in the bone. Most patients are required to wear their retainer(s) every night at first, with many also being directed to wear them during the day - at least initially. There are three types of retainers typically prescribed by orthodontists and dentists: Hawley, Essie, and Bonded (Fixed) retainers.

Steamboat C60D Full Featured Stool For Tall/Plus Size Operator: Price 3,500 BAHT http://www.kabdental.com/dental-equipment/stools/60-series.htm Benefits

Revolutionary seat pan mechanism allows the backrest to massage user's lower back. Multiple layers of foam facilitate better upper body weight support and alleviates pressure under the legs.

56

Triple lever adjustment allows user to operate in comfort through maximum adjustability. Full tilting seat and back promote a better and healthier posture. With the control lever in the "Free-Float" position, the seat and the backrest will follow you as you lean forward and back on the stool.

ABS shrouds provide easy cleaning surfaces. Deep seat is ideal for tall/plus size users. Carpet or hard floor casters glide easily in any environment.

Steamboat C60ABT Sophisticated Stool With Backrest For Tall/Plus Size Assistant : Price 4,500 BAHT http://www.kabdental.com/dental-equipment/stools/60-series.htm Benefits

Revolutionary seat pan mechanism allows the backrest to massage users lower back. Triple lever adjustment allows user to operate in comfort through maximum adjustability. Full tilting seat and back promote a better and healthier posture. ABS shrouds provide easy cleaning surfaces. With the control lever in the "Free-Float" position, the seat and the backrest will follow you as you lean forward and back on the stool.

Deep seat is ideal for medium to tall/plus size users. Adjustable foot ring allows the user to further personalize seating position.

57

TSC-8 Sterilization Centers : Price 50,000 BAHT http://www.kabdental.com/dental-equipment/dental-cabinetry/Ils/sterilization-center.htm Features

20x 19 Stainless steel sink. Delta Euro faucet with pullout spray. Water foot control. Wrapping drawers (2) Pre-soaking tub. Towel/Glove dispenser. Thermal formed pullout shelves. Task lighting and valance. Upper cabinet with blue light, tray storage. Pullout step stool. Full laminate back splash

58

Assistant's Mobile MFB217PK : Price 7,500 BAHT http://www.kabdental.com/dental-equipment/mobile-cabinets/mcc.htm Features

SAME FEATURES AS MFB217FFSP INCLUDES MB20 STORAGE ORGANIZER 18" W x 7" D Set of three tubs. Also available separately. Available on any mobile 20" wide or greater. Each tub comes with vertical divider and one half depth adjustment. Angle mounted for convenient access. Tubs available in white only. Mounting bracket available in grey only.

Laundry Cart - HL13 : Price 2,100 BAHT http://www.amazon.com/Luxor-HL13-LUXHL13-Laundry-Cart/dp/B0037XBHAO

59

Folds for easy storage. Comes complete with an orange nylon laundry bag. 3 casters. Blue frame. 25W x 25D x 361/2H. Assembly required. Wt. 29 lbs.

Mille Dental Washer Disinfector (G7781) : Price 27,000 BAHT

Dental Max Basic Practice Management Software : Price 13,000 BAHT Package Includes

Scheduling Billing E-claims Statements Treatment Planning

60

Dental Braces and Colors : Price 1,000 BAHT http://www.identalhub.com/article_choosing-right-type-of-braces-159.aspx

Amalgam Filling : Price 120 BAHT http://en.wikipedia.org/wiki/Amalgam_(dentistry) The type of filling material made of an alloy of tin and silver and other metals. About 50% and about 50% mercury, silver, thus seen as a time when we had just finished fillingnew. Is interesting. I know people used the mall a destination for over 100 years.

Denture : Price 1,500 BAHT

Anesthetic and Syringe : Price 750 BAHT

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The fee of dental service Orthodontics Treatment Examination Record Metal Appliances Ceramic Appliances Damon Appliances ICE Appliances Invisalign Appliances Lingual Appliances Rebond Metal Bracket Rebond Ceramic Bracket Retainer Mouth guard / Splint guard / Sport guard Minimum payment for transfer Transfer case adjustment Unit Visit Case Case Case Case Case Case Bracket Bracket Piece Piece Case Visit 2,600 70,000-90,000 85,000-105,000 90,000-110,000 90,000-110,000 180,000 250,000 500 800 3,000 5,000 45,000 2,500-3,000 Price

62

General Dentistry Treatment Scaling and Polishing Fluoride Application Hydroprophy jet Periodontal Scaling and Root Planing Amalgam Filling Resin Composite Filling Inlay / Onlay Unit Visit Case Case Quadrant Tooth Tooth Tooth Price 900-1,500 300 800 1,500 600-2,500 700-3,000 3,000-9,000

Dental Implant Treatment Zimmer Astra Tech ITI Standard SLA Implant ITI Bone Level SLA Implant ITI Immediate Load SLA Active Implant Unit Tooth Tooth Tooth Tooth Tooth 75,000 75,000 75,000 80,000 85,000 Price

63

Prosthodontics Treatment Complete Denture Metal Frame Denture Temporary Plate Added Tooth Cast Post / Pin Veneers IPS Empress II IPS Empress Esthetics Layering Veneers Procera Lumineers Crown Procelain + Non precious metal Procelain + Palladium metal Procelain + Semi-Percious metal Procelain + Percious metal (high gold) Full Gold Crown All Ceramic Crown IPS Empress II all ceramic Empress E-Max Zirconia Crowns Cercon Smart Ceramics Zirconia Crowns Lava All Ceramics Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth 7,500 10,000 18,000 22,000 16,000 16,000 16,000 20,000 20,000 Tooth Tooth Tooth Tooth Tooth 12,000 12,000 Unit Piece Piece Piece Tooth Tooth Price 15,000-30,000 8,500-12,000 1,500 500 3,500-5,000

64

Treatment Porcelain Veneer : IPS Empress II Porcelain Veneer : IPS Empress Esthetics Layering Veneers Procera Lumineers Zirconia Crowns Procera All Porcelain Bridge Procelin + Non precious Procelin + Palladium metal Procelin + Semi-Precious metal Procelin + Precious metal (high gold) Full Gold Crown All ceramic Bridge IPS Empress II All ceramic Empress E-Max Zirconia Crown Cercon Smart Ceramics Zirconia Crown Lava All Ceramics Zirconia Crown Procera All Porcelain Tooth Tooth Tooth Tooth Tooth Tooth

Unit 12,000 12,000

-

Price

23,000 - 25,000 20.000

Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth

7,500 10,000 18,000 22,000 16,000 16,000 16,000 20,000 20,000 20,000

65

Veneers

Surgery&X-ray Treatment Tooth Extraction Surgical Removal of Impacted Tooth (Simple) Surgical Removal of Impacted Tooth (Complicated) Periapical Panoramic / Cephalometric CT scan Aesthetics Treatment LED tooth Whitening - Opalescence, USA Take -Home Bleaching (trays + 2 bleaching gels) Airflow Diastema Closer Crown Lengthening Veneers Porcelain Veneer : IPS Empress II Porcelain Veneer : IPS Empress Esthetics Layering Veneers Procera Tooth Tooth Tooth Tooth Tooth 12,000 12,000 Unit person person 12,000 7,000 Price Tooth Tooth Tooth Film Film Film Unit Price 800 - 1,500 3,200 - 4,200 5,200 - 7,200 150 600 6,000

person Tooth Tooth

800 15,00 3,500-4,000

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Crown Procelain + Non precious metal Procelain + Palladium metal Procelain + Semi-Percious metal Procelain + Percious metal (high gold) Full Gold Crown All Ceramic Crown IPS Empress II all ceramic Empress E-Max Zirconia Crowns Cercon Smart Ceramics Zirconia Crowns Lava All Ceramics Zirconia Crowns Procera All Porcelain Bridge Procelin + Non precious Procelin + Palladium metal Procelin + Semi-Precious metal Procelin + Precious metal (high gold) Full Gold Crown All ceramic Bridge IPS Empress II All ceramic Empress E-Max Zirconia Crown Cercon Smart Ceramics Zirconia Crown Lava All Ceramics Zirconia Crown Procera All Porcelain Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth 7,500 10,000 18,000 22,000 18,000 16,000 16,000 16,000 20,000 20,000 20,000 Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth Tooth 7,500 10,000 18,000 22,000 18,000 16,000 16,000 16,000 20,000

Tooth Tooth

20,000 16,000

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Endodontics Treatment Anterior Tooth Premolar Tooth Molar Unit Tooth Tooth Tooth Price 4,000 - 5,500 5,000 - 7,500 6,000 - 9,500

Special Treatment Treatment Oral Appliances(Dentinore) Migrain Prevention Device Oral cancer screening Case Visit Visit Unit 60,000 9,000 1,500 Price

Pedodontics Treatment Prophylaxis Fluride Application Sealant Extraction Deciduous Amalgam Filling Deciduous Resin Composite Filling Deciduous Preventive Resin Restoration Pulpatomy / Pulpectomy Stainless Steel Crown Space Maintainer Case Case Tooth Tooth Tooth Tooth Tooth Tooth Tooth Piece Unit 500 300 400 600 450-2,000 500-2,500 600 4,000 2,000 4,500 Price

(Source: http://www.dentajoy.com/price.asp , http://www.perfectsmilethailand.com/th/dental-fees.php ,

http://www.smileplusbangsaen.com/index.php?option=com_content&task=view&id=33&Itemid=47 , http://xn-72cf8bxajef1ego9byc3ixbze.com/price.php )

Table of sales forecast

Year 1
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total

68

Jan
1,375,000 60,000 20,000 400,000 14,000 175,000 175,000 2,250,000 156,000 4,625,000

Feb
1,925,000 150,000 30,000 700,000 21,000 245,000 245,000 900,000 195,000 4,411,000

Mar
2,200,000 90,000 40,000 800,000 24,500 245,000 315,000 950,000 175,500 4,840,000

Apr
825,000 450,000 50,000 1,000,000 35,000 210,000 157,500 1,000,000 214,500 3,942,000

May
2,090,000 90,000 45,000 1,400,000 31,500 350,000 192,500 1,050,000 253,500 5,502,500

Jun
2,750,000 120,000 30,000 1,200,000 42,000 420,000 210,000 1,100,000 156,000 6,028,000

Jul
2,200,000 120,000 35,000 1,600,000 24,500 490,000 227,500 1,150,000 292,500 6,139,500

Aug
1,100,000 150,000 47,000 1,300,000 42,000 420,000 280,000 1,200,000 312,000 4,851,000

Sep
1,925,000 210,000 46,000 1,100,000 49,000 560,000 315,000 1,250,000 390,000 5,845,000

Oct
1,375,000 150,000 55,000 1,400,000 28,000 455,000 297,500 1,300,000 370,500 5,431,000

Nov
1,925,000 135,000 39,000 1,100,000 31,500 525,000 262,500 1,350,000 331,500 5,699,500

Dec
2,090,000 105,000 40,000 1,500,000 35,000 490,000 269,500 1,400,000 312,000 6,241,500

Total
21,780,000 1,830,000 477,000 13,500,000 378,000 4,585,000 2,947,000 14,900,000 3,159,000 63,556,000

3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening

Figure 3.3: Sales Forecast Year 1

69

Year 2
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total

Jan
1,750,000 300,000 67,500 1,500,000 80,000 225,000 350,000 1,000,000 390,000 5,662,500

Feb
2,000,000 135,000 97,500 1,600,000 100,000 412,500 420,000 1,020,000 585,000 6,370,000

Mar
1,500,000 210,000 82,500 1,100,000 55,000 487,500 525,000 1,040,000 370,500 5,370,500

Apr
2,250,000 180,000 75,000 1,000,000 90,000 487,500 332,500 1,060,000 390,000 5,865,000

May
3,000,000 135,000 52,500 1,200,000 150,000 637,500 297,500 1,080,000 546,000 7,098,500

Jun
2,750,000 120,000 90,000 1,300,000 140,000 525,000 262,500 1,100,000 331,500 6,619,000

Jul
1,375,000 120,000 67,500 1,120,000 160,000 750,000 315,000 1,120,000 382,200 5,409,700

Aug
1,925,000 150,000 46,000 800,000 155,000 712,500 297,500 1,140,000 214,500 5,440,500

Sep
2,200,000 210,000 55,000 1,200,000 165,000 487,500 262,500 1,160,000 429,000 6,169,000

Oct
1,750,000 150,000 82,500 1,600,000 145,000 630,000 269,500 1,180,000 468,000 6,275,000

Nov
2,090,000 135,000 40,000 740,000 180,000 900,000 630,000 1,200,000 312,000 6,227,000

Dec
2,750,000 210,000 120,000 980,000 200,000 975,000 577,500 1,220,000 331,500 7,364,000

Total
25,340,000 2,055,000 876,000 14,140,000 1,620,000 7,230,000 4,539,500 13,320,000 4,750,200 73,870,700

3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic

Pedodontics
Orthodontics Teeth Whitening

Figure 3.4: Sales Forecast Year 2

70

Year 3
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total Jan 3,330,000 315,000 208,500 2,220,000 145,000 960,000 350,000 1,390,000 585,000 9,503,500 Feb 3,690,000 330,000 249,000 3,060,000 164,000 1,087,500 385,000 1,420,000 468,000 10,853,500 Mar 4,320,000 285,000 267,000 2,480,000 169,000 1,215,000 402,500 1,450,000 507,000 11,095,500 Apr 4,680,000 360,000 166,500 2,780,000 142,000 1,297,500 332,500 1,480,000 585,000 11,823,500 May 4,950,000 450,000 183,000 3,080,000 138,000 1,230,000 490,000 1,510,000 565,500 12,596,500 Jun 4,530,000 327,000 283,500 3,380,000 163,000 1,282,500 332,500 1,540,000 468,000 12,306,500 Jul 3,330,000 372,000 217,500 3,740,000 192,000 1,035,000 490,000 1,570,000 4,875,000 15,821,500 Aug 5,610,000 465,000 198,000 3,560,000 148,000 1,117,500 472,500 1,600,000 507,000 13,678,000 Sep 4,650,000 297,000 183,000 3,820,000 129,000 1,380,000 420,000 1,630,000 370,500 12,879,500 Oct 3,750,000 315,000 265,500 3,940,000 154,000 1,372,500 367,500 1,660,000 577,200 12,401,700 Nov 3,930,000 399,000 232,500 3,980,000 127,000 1,260,000 402,500 1,690,000 546,000 12,567,000 Dec 4,200,000 360,000 256,500 3,900,000 182,000 1,305,000 437,500 1,720,000 643,500 13,004,500 Total 50,970,000 4,275,000 2,710,500 39,940,000 1,853,000 14,542,500 4,882,500 18,660,000 10,697,700 148,531,200

6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics

Teeth Whitening

Figure 3.5: Sales Forecast Year 3

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Year 4
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total Jan 5,500,000 384,000 123,000 2,620,000 124,000 720,500 469,000 43,000,000 760,500 53,701,000 Feb 4,675,000 402,000 142,000 2,680,000 165,000 687,500 476,000 2,300,000 721,500 12,249,000 Mar 6,765,000 507,000 131,000 2,980,000 153,000 803,000 514,500 2,400,000 643,500 14,897,000 Apr 7,260,000 429,000 149,000 3,340,000 157,000 951,500 605,500 2,700,000 600,600 16,192,600 May 7,810,000 435,000 139,000 2,980,000 108,000 819,500 546,000 3,000,000 526,500 16,364,000 Jun 7,975,000 447,000 167,000 3,240,000 149,000 896,500 574,000 3,300,000 721,500 17,470,000 Jul 9,075,000 459,000 169,000 3,140,000 104,800 918,500 591,500 3,600,000 643,500 18,701,300 Aug 8,195,000 465,000 172,000 3,520,000 176,000 781,000 486,500 3,900,000 604,500 18,300,000 Sep 7,645,000 477,000 188,000 3,760,000 131,000 896,500 563,500 4,200,000 585,000 18,446,000 Oct 8,690,000 483,000 154,000 3,580,000 132,000 836,000 623,000 4,500,000 682,500 19,680,500 Nov 9,515,000 495,000 176,000 3,420,000 215,000 737,000 584,500 4,800,000 647,400 20,589,900 Dec 8,470,000 567,000 191,000 3,980,000 231,000 918,500 577,500 5,100,000 604,500 20,639,500 Total 91,575,000 5,550,000 1,901,000 39,240,000 1,845,800 9,966,000 6,611,500 82,800,000 7,741,500 247,230,800

50,000,000 45,000,000 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

15,000,000
10,000,000 5,000,000 0

Figure 3.6: Sales Forecast Year 4

72

Year 5
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total Jan 1,815,000 333,000 213,000 3,300,000 154,000 732,000 427,000 1,700,000 479,700 9,153,700 Feb 2,255,000 429,000 186,000 3,600,000 132,000 804,000 4,515,000 2,680,000 499,200 15,100,200 Mar 2,805,000 408,000 229,500 3,475,000 187,000 834,000 546,000 3,660,000 542,100 12,686,600 Apr 2,090,000 444,000 214,500 3,850,000 230,000 894,000 539,000 4,640,000 530,400 13,431,900 May 2,310,000 492,000 244,500 3,275,000 232,000 984,000 521,500 5,620,000 557,700 14,236,700 Jun 1,980,000 513,000 259,500 3,600,000 176,000 924,000 570,500 6,600,000 581,100 15,204,100 Jul 2,640,000 522,000 291,000 4,175,000 186,000 894,000 581,000 7,580,000 561,600 17,430,600 Aug 2,695,000 387,000 264,000 3,825,000 197,000 1,038,000 605,500 8,560,000 596,700 18,168,200 Sep 3,355,000 465,000 232,500 3,225,000 165,000 808,000 619,500 9,540,000 639,600 19,049,600 Oct 2,915,000 519,000 250,500 3,700,000 256,000 1,014,000 633,500 10,520,000 659,100 20,467,100 Nov 3,685,000 549,000 276,000 3,175,000 234,000 1,032,000 626,500 11,500,000 581,100 21,658,600 Dec 3,025,000 447,000 208,500 3,350,000 123,000 930,000 591,500 12,480,000 733,200 21,888,200 Total 31,570,000 5,508,000 2,869,500 42,550,000 2,272,000 10,888,000 10,776,500 85,080,000 6,961,500 198,475,500

14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Dental Implant Oral Surgery Restorative Dentistry Prosthodontics

Periodontal Treatment
Endodontic Pedodontics Orthodontics Teeth Whitening

Figure 3.7: Sales Forecast Year 5

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3.6 Marketing Expenses Marketing Expenses The advertising expense is the expenses that paid for promote products and create customers awareness. Dentist Center also provides the advertising in various way as follow: Radio Radio broadcasts is a one important thing of communication and popular for general people. No matter where we live in northern, southern, eastern, western, and central part, we can catch the voice from the radio. Because of the cost of radio is cheap that easy to buy for the general people. Radio work like a persuade advertisement. People can hear our message from the radio every time that can attract customers to interest our business. So, this is the opportunity for create relationship with customers and encourage emotions which will increase a chance of sale. The cost of advertising through radio is 3,000 Baht per month. We select Witthayu Khon Chiang Rai FM 106.00 MHz because this wave focuses on urban people that match with our target group. (source : http://www.fm106cri.com/)

Brochure Brochure is a one piece of paper that shows the information of our business and introduces a new business to the market. Brochure is a one of advertisement that is a fast method to introduce products to the market and create a new opportunity to the business. It can distribute directly to target customers. We select 10,000 with grade premium that component of A4 160 game, 4 colors 2 sides, and size of paper is A4 21.0 x 29.7 cm. We should this grade because we want attract customers with the similar picture that customers can face the true. The expense of brochure is 12,000 Baht (1.2 /sheet) (source : http://www.naitamtook.com/brochour.html)

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Nakhon Chiang Rai News This is a newspaper of Chiang Rai province and present about the situation that occur in Chiang Rai. The majority of Chiang Rai people ever were read this newspaper. It is easy to put our business for advertise in this newspaper. We select one page for advertise include with full colors and similar building picture. The expense is about 300,000 baht per month. (source : http://www.nakornchiangrainews.com/index.php/contact-us) Social Network Social networking on the Internet is popular for business owners as channels to advertise their businesses and products. Social networking is not only a channel where people exchange their comments but also a channel where new products are widely advertised in no time. So, it is easy to promote our business to Facebook fanpage and create business website. Its free.

Other There is contingency budget for support advertising activities 1,000 Baht per month.

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Year 1 Description Radio Brochure Nakhon Chiang Rai News Social Network Other Total JAN 3,000 12,000 300,000 0 1000 316,000 FEB 3,000 0 0 0 1000 4,000 MAR 3,000 12,000 0 0 1000 16,000 APR 3,000 0 300,000 0 1000 304,000 MAY 3,000 12,000 0 0 1000 16,000 JUN 3,000 0 0 0 1000 4,000 JUL 3,000 12,000 300,000 0 1000 316,000 AUG 3,000 0 0 0 1000 4,000 SEP 3,000 12,000 0 0 1000 16,000 OCT 3,000 0 300,000 0 1000 304,000 NOV 3,000 12,000 0 0 1000 16,000 DEC 3,000 0 0 0 1000 4,000 Total 36,000 72,000 1,200,000 0 12000 1,320,000

Year 2 Description Radio Brochure Nakhon Chiang Rai News Social Network Other Total JAN 3,000 12,000 300,000 0 1000 316,000 FEB 3,000 0 0 0 1000 4,000 MAR 3,000 0 0 0 1000 4,000 APR 3,000 0 0 0 1000 4,000 MAY 3,000 12,000 300,000 0 1000 316,000 JUN 3,000 0 0 0 1000 4,000 JUL 3,000 0 0 0 1000 4,000 AUG 3,000 0 0 0 1000 4,000 SEP 3,000 12,000 300,000 0 1000 316,000 OCT 3,000 0 0 0 1000 4,000 NOV 3,000 0 0 0 1000 4,000 DEC 3,000 0 0 0 1000 4,000 Total 36,000 36,000 900,000 0 12000 984,000

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Year 3 Description Radio Brochure Nakhon Chiang Rai News Social Network Other Total Year 4 Description Radio Brochure Nakhon Chiang Rai News Social Network Other Total Year 5 Description Radio Brochure Nakhon Chiang Rai News Social Network Other Total JAN 3,000 12,000 300,000 0 1000 316,000 FEB 0 0 0 0 1000 1,000 MAR 3,000 0 0 0 1000 4,000 APR 0 0 0 0 1000 1,000 MAY 3,000 12,000 0 0 1000 16,000 JUN 0 0 0 0 1000 1,000 JUL 3,000 0 300,000 0 1000 304,000 AUG 0 0 0 0 1000 1,000 SEP 3,000 12,000 0 0 1000 16,000 OCT 0 0 0 0 1000 1,000 NOV 3,000 0 0 0 1000 4,000 DEC 0 0 0 0 1000 1,000 Total 18,000 36,000 600,000 0 12000 666,000 JAN 3,000 12,000 300,000 0 1000 316,000 FEB 0 0 0 0 1000 1,000 MAR 0 0 0 0 1000 1,000 APR 0 0 0 0 1000 1,000 MAY 3,000 12,000 0 0 1000 16,000 JUN 0 0 0 0 1000 1,000 JUL 0 0 300,000 0 1000 301,000 AUG 0 0 0 0 1000 1,000 SEP 3,000 12,000 0 0 1000 16,000 OCT 0 0 0 0 1000 1,000 NOV 0 0 0 0 1000 1,000 DEC 0 0 0 0 1000 1,000 Total 9,000 36,000 600,000 0 12000 657,000 JAN 3,000 12,000 300,000 0 1000 316,000 FEB 0 0 0 0 1000 1,000 MAR 0 0 0 0 1000 1,000 APR 3,000 0 0 0 1000 4,000 MAY 0 12,000 0 0 1000 13,000 JUN 0 0 0 0 1000 1,000 JUL 3,000 0 300,000 0 1000 304,000 AUG 0 0 0 0 1000 1,000 SEP 0 12,000 0 0 1000 13,000 OCT 3,000 0 0 0 1000 4,000 NOV 0 0 0 0 1000 1,000 DEC 0 0 0 0 1000 1,000 Total 12,000 36,000 600,000 0 12000 660,000

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3.7 Conclusion Nowadays people in the society aware themselves with their oral problems. Dental businesses are growth fast in many cities of Thailand. For Chiang province there are not enough dental clinic to respond the high demand of the customer. The hospital and private clinic dont provide the good dental service for the customer. Our group saw this problem so we create the professional dental clinic that we called Dentist Center where we include everything with dental health care in one place. We have various service that cover the dental problems such as Dental Implant, Oral Surgery, Restorative Dentistry, Prosthodontics, Periodontal Treatment, Endodontic, Orthodontics, Pedodontics, Teeth Whitening. We open daily 10.00 am. - 08.00 pm. We provide our service in high safety modern technology that the customer can trust in our service when they visit to our dentist. Our dentists are the people who have high dental experience that we are three dentists in the first year of our business. We expect to increase the number of the customer every year by we have a lot of promotion to attract them and also we take care the customer like they are a part of our family. Although there are many dental clinic in Chiang Rai, but we trust in our service that we can be the first on of dental business in Chiang Rai within 3 year. We will improve our dental knowledge while we will improve our service quality all the time that it can generate the customer loyalty. We try to be the efficiency longterm dental business in Chiang Rai where if the patient who have dental problems, they have to think Dentist Center first. We will expand the branch if we can be successful with our company objectives and we have get enough money to investment already. We promise that our service is the best dental service business that we will respond and give advising the dental problem with caring together with you all time.

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CHAPTER 4 : INVESTMENT ANALYSIS

Our business use the machine to treat or serve service to the customer so we have a depreciation cost relate to the machine to use in daily. In 5 years we have a cost of depreciation of the machine and the cost of electricity

79

4.1 Investment Cost 4.1.1 Tools & Equipments

Description 1.X-ray 2.Air motor 3.Straight Nose 4.Contra Angle 5.Maxi Torque Fiber Optic 6.JB390 7.Maxi Torque 8.Low-Speed Hand piece 9.20,000 RPM Motor 10.5,000 RPM Motor 11.1:1 Nose Cone 12.4:1 Reduction Nose Cone 13.1:1 Contra Angle 14.Manual Latch Head 15.Push Latch Head 16.Prophy screw type 17.Quarter turn undo head 18.Reduction Contra Angle 19.Latch Type Sectional 20.Gentle Ray980 21.Kavo Multi LED 22.Multi flex lax coupler 23.Crow and Bride Remover 24.Tools Conon a flex 25.Clamps 26.Loops Holder

Price/Baht 389,865 3,000 3,600 3,600 4,500 3,600 5,700 8,700 6,174 7,644 3,675 4,410 2,058 1,087 2,028 1,029 2,028 3,087 887 169,807 5,264 9,144 11,784 7,075 660 1,807

Amount 2 8 8 10 8 8 3 4 2 2 2 2 2 2 2 2 2 2 2 2 4 4 4 4 80 20

Total 779,730 24,000 28,800 36,000 36,000 28,800 17,100 34,800 12,348 15,288 7,350 8,820 4,116 2,175 4,057 2,058 4,057 6,174 1,764 339,615 21,065 36,576 47,136 28,302 52,800 36,140

Note I Max Touch DBI 20E DBI DBI DBI DBI M20 M20-a M5-a M1:1S-a M4:1S-a M1:1A-a MHL-N MHP-N MPR-N MHE-N M4:1A-a MHL-NS Classic Multi LED 465LED Conon a flex 2005 Conon a flex 2005 -

80

27.Intra surg Systems 28.Dust extraction Systems 29.Electic Motor 30.AC 31.Mouth mirror 32.Semi-adjustable articulator 33.Dental explorer 34.Cutter 35.Ligature 36.Helix Mount Dental 37.Power Vac 38.Floss pick 39.Interdental brush 40.Beaver state asepsis design cuspidor with vacuum 41.Dual Vacuum systems 42.Reconditional film process 43.Stainless Still sink 44.Rears treatment modular cabinet with dentex units 45.Water pick oral irrigator 46.Sterilization Center 47.Assistants mobile 48.Landry cart 49.Washer 50.Software 51.Dental braces and colors 52.Amalgam filling 53.Denture 54.Anesthetic and Syringe

47,593 28,622 5,738 297,000 1,202 11,672 1,052 1,472 1,492 82,846 76,050 150 180 10,125

2 2 4 1 12 4 20 10 50 4 4 50 50 4

95,187 57,244 22,953 297,000 14,428 46,689 21,048 14,775 74,625 331,386 304,200 7,500 9,000 40,500

300 Plus Smart tair mobile 10CHC The Cerec DR-96 72db -

29,700 21,000 11,940 35,370

2 1 4 2

59,400 21,000 47,760 70,740

Hart quality 802 36w*37h*20d SLD2300

8,7177 51,000 7,950 2,100 27,000 13,500 1,050 90 1,500 750

4 1 4 2 2 2 20 200 20 50 Total

34,870 51,000 31,800 4,200 54,000 27,000 21,000 18,000 30,000 37,500 3,459,876

TSC-8 MFB217 HC13 G7781 -

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4.1.2 Office supply and Waiting room

Description 1. Sofa 2. Chair 3. Air condition 4. Book shelf 5. Reservation desk 6. Rubber boots 7. Personnel computer 8. Printer 9. pencil 10. pen 11. rubber 12. Liquid paper 13. Ruler 14. Receipt book 15. Appointment book 16. telephone 17. Document file 18. Max 19. A4 paper 20. EDC 21. bin 22. cold water maker 23. water strainer

Price/Baht 27,500 31,900 33,000 16,500 13,900 20 17,100 4,500 30 30 5 65 5 30 30 990 35 70 89 19,500 35 5,450 7,900

Amount 2 1 6 1 1 10 1 1 1 1 2 1 1 12 12 2 10 1 5 1 3 1 1

Total 55,000.00 31,900.00 198,000.00 16,500.00 13,900.00 200.00 17,100.00 4,500.00 30.00 30.00 10.00 65.00 5.00 360.00 360.00 1980.00 350.00 70.00 445.00 19,500.00 105.00 5,450.00 7,900.00

Note RICHY TAZZANIA

MS-SGF24VC SELECTOR SYSTEM 2.20 M. OPTIMUS HOME OFFICE 1.2 M

HP TouchSmart 320M HP office jet pro 8000 Horse pencil pack 12 Quantam Panasonic KXTC2100BX Chang document file -

Double A paper EDC Vx670 GPRS

Imarflex IF-111 STIEBEL ELTRON RAIN

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24. LCD TV 25. Fan 26. soap 27. Cotton paper 28. iMAC

13,990 1,615 20 159 49,900

1 3 5 2 6 total

13,990.00 4,845.00 100.00 318.00 299,400 692,413

SONY KDL32CX520 Panasonic FBL16A Johnson and Johnson Zilk

4.1.3 Land and Building

Description Land and Building Total

Price 5,000,000

Amount 13 rai

Total 65,000,000 65,000,000

4.1.4 Fee

Description Registering the commerce Permission to build the building Registering the trademark Ask to use the telephone with telephone authority Installation+ fee in each month Insurance Total

Fee(Baht) 60 30 500 5,100 8,863 7,590

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4.1.5 Depreciation Expense

Investment Land and Building Computer Office supply Dental equipment Total

Amount

Depreciation(Year) Annual Monthly Depreciation Depreciation 65,000,000 25 2,600,000 216,666.67 299,400 393,013 3,459,876 69,152,289 4 5 5 74,850 78,603 691,975 3,445,428 6,238 6,550 57,665 287,209

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CHAPTER 5 : PRODUCTIONS AND OPERATION ANALYSIS

We buy medicine total 118,677,950 baht for five years. About water supply, all most we use for consume and utilize and electricity: we use all the day for using the dental machine.

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5.1 Electricity expense

Year 1
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total

Jan
1,500 1,000 1,200 1,000 1,230 1,300 1,200 1,000 1,300

Feb
1,000 1,500 1,600 1,300 1,400 1,200 1,000 1,300 1,200

Mar
1,200 1,400 1,200 1,300 1,100 1,200 1,000 1,000 1,100

Apr
1,250 1,500 1,400 1,300 1,300 1,200 1,700 1,500 1,400

May
1,700 1,398 1,300 1,398 1,490 1,530 1,550 1,200 1,300

Jun
1,100 1,394 1,334 2,134 1,444 1,267 1,467 2,246 1,268

Jul
1,200 1,340 1,590 1,276 1,245 1,423 1,398 1,435 1,234

Aug
1,300 1,700 1,900 1,899 1,800 1,654 1,876 1,652 1,543

Sep
1,000 1,450 1,320 1,540 1,890 1,670 1,789 1,524 1,423

Oct
1,050 1,270 1,890 1,670 1,455 1,459 1,654 1,543 1,234

Nov
1,500 1,650 1,890 1,680 1,450 1,670 1,780 1,890 1,900

Dec
1,100 1,660 1,980 1,230 1,390 1,540 1,450 1,430 1,400 13,180

Total
14,900 17,262 18,604 17,727 17,194 17,113 17,864 17,720 16,302 154,686

10,730

11,500

10,500

12,550

12,866

13,654

12,141

15,324

13,606

13,225

15,410

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Year 2
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total

Jan
1,900 1,280 1,390 1,690 1,740 1,345 1,460 1,300 1,450

Feb
1,650 1,290 1,460 1,590 1,340 1,309 1,498 1,560 1,399

Mar
1,232 1,800 1,290 1,400 1,500 1,500 1,087 1,460 1,690

Apr
1,234 1,300 1,290 1,450 1,300 1,400 1,450 1,690 1,546

May
1,564 1,454 1,987 1,678 1,786 1,245 1,543 1,256 1,356

Jun
1,897 1,098 1,785 1,453 1,546 1,873 1,446 1,785 1,885

Jul
1,786 1,098 1,435 1,765 1,543 1,378 1,765 1,432 1,753

Aug
1,786 1,098 1,424 1,567 1,556 1,675 1,853 1,642 1,478

Sep
1,989 1,890 1,064 1,905 1,466 1,895 1,854 1,484 1,584

Oct
1,663 1,955 1,954 1,843 1,995 1,883 1,743 1,785 1,890

Nov
1,488 1,965 1,954 1,865 1,844 1,933 1,794 1,775 1,854

Dec
1,975 1,426 1,864 1,836 1,754 1,844 1,468 1,543 1,437 15,147

Total
20,164 17,654 18,897 20,042 19,370 19,280 18,961 18,712 19,322 172,402

13,555

13,096

12,959

12,660

13,869

14,768

13,955

14,079

15,131

16,711

16,472

Year 3
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total

Jan
1,324 1,987 1,090 1,908 1,098 1,677 1,455 1,467 1,457

Feb
1,456 1,450 1,565 1,453 1,099 1,090 1,455 1,987 1,677

Mar
1,980 1,780 1,678 1,909 1,779 1,098 1,546 1,454 1,876

Apr
1,247 1,245 1,986 1,964 1,643 1,879 1,475 1,654 1,098

May
1,865 1,543 1,553 1,548 1,765 1,540 1,768 1,988 1,980

Jun
1,344 1,398 1,546 1,770 1,780 1,454 1,769 1,670 1,456

Jul
1,541 1,655 1,560 1,470 1,040 1,690 1,576 1,577 1,890

Aug
1,565 1,564 1,655 1,566 1,069 1,078 1,078 1,980 1,980

Sep
1,098 1,780 1,789 1,987 1,655 1,890 1,898 1,655 1,989

Oct
1,098 1,099 1,099 1,876 1,098 1,567 1,909 1,098 1,987

Nov
1,564 1,980 1,651 1,009 1,877 1,655 1,098 1,874 1,988

Dec
1,873 1,760 1,780 1,098 1,655 1,987 1,000 1,098 1,987 14,238

Total
17,955 19,241 18,952 19,558 17,558 18,605 18,027 19,502 21,365 170,763

13,463

13,232

15,100

14,191

15,550

14,187

13,999

13,535

15,741

12,831

14,696

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Year 4
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total

Jan
1,243 1,434 1,767 1,098 1,765 1,780 1,670 1,454 1,556

Feb
1,780 1,760 1,098 1,679 1,567 1,780 1,650 1,890 1,567

Mar
1,670 1,780 1,670 1,678 1,780 1,678 1,560 1,543 1,890

Apr
1,879 1,908 1,897 1,543 1,680 1,654 1,432 1,456 1,560

May
1,654 1,768 1,165 1,786 1,650 1,430 1,980 1,890 1,890

Jun
1,975 1,578 1,435 1,546 1,555 1,568 1,390 1,309 1,780

Jul
1,567 1,467 1,353 1,543 1,525 1,324 1,245 1,656 1,546

Aug
1,575 1,589 1,368 1,745 1,468 1,885 1,775 1,654 1,433

Sep
1,908 1,091 1,098 1,560 1,565 1,543 1,885 1,456 1,784

Oct
1,760 1,435 1,765 1,655 1,340 1,560 1,680 1,980 1,890

Nov
1,780 1,654 1,098 1,897 1,780 1,780 1,650 1,655 1,765

Dec
1,565 1,560 1,560 1,675 1,870 1,509 1,890 1,098 1,875 14,602

Total
20,356 19,024 17,274 19,405 19,545 19,491 19,807 19,041 20,536 174,479

13,767

14,771

15,249

15,009

15,213

14,136

13,226

14,492

13,890

15,065

15,059

Year 5
Description Dental Implant Oral Surgery Restorative Dentistry Prosthodontics Periodontal Treatment Endodontic Pedodontics Orthodontics Teeth Whitening Total

Jan
1,098 1,098 1,890 1,540 1,650 1,780 1,675 1,980 1,560

Feb
1,760 1,980 1,654 1,435 1,567 1,565 1,570 1,760 1,340

Mar
1,780 1,546 1,981 1,980 1,765 1,908 1,890 1,450 1,435

Apr
1,651 1,546 1,545 1,760 1,560 1,567 1,895 1,560 1,345

May
1,650 1,980 1,654 1,780 1,987 1,891 1,789 1,780 1,671

Jun
1,546 1,413 1,541 1,615 1,768 1,980 1,544 1,514 1,675

Jul
1,541 1,569 1,761 1,654 1,541 1,761 1,761 1,431 1,980

Aug
1,654 1,657 1,678 1,690 1,671 1,780 1,780 1,654 1,981

Sep
1,543 1,671 1,687 1,899 1,890 1,567 1,654 1,876 1,789

Oct
1,651 1,651 1,761 1,980 1,679 1,098 1,567 1,655 1,554

Nov
1,231 1,456 1,431 1,543 1,567 1,890 1,890 1,541 1,554

Dec
1,231 1,244 1,651 1,090 1,091 1,871 1,541 1,676 1,654 13,049

Total
18,336 18,811 20,234 19,966 19,736 20,658 20,556 19,877 19,538 177,712

14,271

14,631

15,735

14,429

16,182

14,596

14,999

15,545

15,576

14,596

14,103

(source: http://www.eppo.go.th/power/pw-Rate-PEA.html)

5.2 Water supply expense Year 1 description water supply total Year 2 description water supply total Year 3 description water supply total Year 4 description water supply total Year 5 description water supply total

88

JAN 3500 3,500

FEB 3700 3,700

MAR 3650 3,650

APR 3600 3,600

MAY 4000 4,000

JUN 4000 4,000

JUL 3500 3,500

AUG 3800 3,800

SEP 4500 4,500

OCT 3400 3,400

NOV 5500 5,500

DEC 6500 6,500

Total 49,650 49,650

JAN 4000 4000

FEB 6000 6000

MAR 7400 7400

APR 5300 5300

MAY 5500 5500

JUN 6700 6700

JUL 5400 5400

AUG 5500 5500

SEP 6000 6000

OCT 6200 6200

NOV 5700 5700

DEC 5900 5900

Total 69,600 69,600

JAN 7000 7000

FEB 6800 6800

MAR 6500 6500

APR 5500 5500

MAY 6500 6500

JUN 7500 7500

JUL 7000 7000

AUG 7400 7400

SEP 7320 7320

OCT 7300 7300

NOV 7700 7700

DEC 6500 6500

Total 83,020 83,020

JAN 7600 7600

FEB 7500 7500

MAR 6500 6500

APR 6900 6900

MAY 6800 6800

JUN 7000 7000

JUL 6500 6500

AUG 6500 6500

SEP 6700 6700

OCT 7600 7600

NOV 7500 7500

DEC 7000 7000

Total 84,100 84,100

JAN 6900 6900

FEB 6800 6800

MAR 7600 7600

APR 7500 7500

MAY 7700 7700

JUN 7300 7300

JUL 7400 7400

AUG 7300 7300

SEP 7200 7200

OCT 6800 6800

NOV 7300 7300

DEC 6900 6900

Total 86,700 86,700

(source : http://www.mwa.co.th/watercost.html)

5.3 Medical Cost

89

Year 1 description Medicine total Year 2 description Medicine total Year 3 description Medicine total Year 4 description Medicine total Year 5 description Medicine total JAN 1,247,600 1,247,600 FEB 1,247,600 1,247,600 MAR 1,247,600 1,247,600 APR 2,183,300 2,183,300 MAY 2,183,300 2,183,300 JUN 1,559,500 1,559,500 JUL 1,559,500 1,559,500 AUG 1,871,400 1,871,400 SEP 1,871,400 1,871,400 OCT 3,119,000 3,119,000 NOV 3,119,000 3,119,000 DEC 2,183,300 2,183,300 Total 23,392,500 23,392,500 JAN 3,119,000 3,119,000 FEB 3,119,000 3,119,000 MAR 3,742,800 3,742,800 APR 2,183,300 2,183,300 MAY 2,183,300 2,183,300 JUN 3,119,000 3,119,000 JUL 3,742,800 3,742,800 AUG 3,742,800 3,742,800 SEP 3,119,000 3,119,000 OCT 2,183,300 2,183,300 NOV 2,183,300 2,183,300 DEC 3,742,800 3,742,800 Total 36,180,400 36,180,400 JAN 2,183,300 2,183,300 FEB 2,339,250 2,339,250 MAR 2,339,250 2,339,250 APR 2,339,250 2,339,250 MAY 2,339,250 2,339,250 JUN 3,119,000 3,119,000 JUL 2,183,300 2,183,300 AUG 2,183,300 2,183,300 SEP 3,119,000 3,119,000 OCT 2,183,300 2,183,300 NOV 2,183,300 2,183,300 DEC 3,119,000 3,119,000 Total 29,630,500 29,630,500 JAN 1,559,500 1,559,500 FEB 1,559,500 1,559,500 MAR 935,700 935,700 APR 935,700 935,700 MAY 1,871,400 1,871,400 JUN 1,559,500 1,559,500 JUL 1,247,600 1,247,600 AUG 1,247,600 1,247,600 SEP 1,559,500 1,559,500 OCT 1,559,500 1,559,500 NOV 1,559,500 1,559,500 DEC 1,559,500 1,559,500 Total 17,154,500 17,154,500 JAN 1,559,500 1,559,500 FEB 1,247,600 1,247,600 MAR 779,750 779,750 APR 467,850 467,850 MAY 779,750 779,750 JUN 1,559,500 1,559,500 JUL 1,559,500 1,559,500 AUG 623,800 623,800 SEP 623,800 623,800 OCT 623,800 623,800 NOV 1,871,400 1,871,400 DEC 623,800 623,800 Total 12,320,050 12,320,050

90

5.4 Product Characteristic

5.4.1 Dental Implant

A dental implant is a "root" device, usually made of titanium, used in dentistry to support restorations that resemble a tooth or group of teeth to replace missing teeth. Virtually all dental implants placed today are root-form endosseous implants. The bone of the jaw accepts and osseointegrates with the titanium post. Osseointegration refers to the fusion of the implant surface with the surrounding bone. Dental implants will fuse with bone, however they lack the periodontal ligament, so they will feel slightly different than natural teeth during chewing. (Source: dentistry) http://sites.google.com/site/tomtudds/dental-care-and-oral-health/general-

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5.4.2 Oral Surgery

Oral Surgery is a recognized international specialty in dentistry. It includes the diagnosis, surgical and related treatment of diseases, injuries and defects involving both the functional and esthetic aspects of the hard and soft tissues of the head, mouth, teeth, gums, jaws and neck. (Source: http://www.seniorfitness.com/tutorials/TAKE_THE_HELP_OF_ORAL_SURGEON_TO _CL_2743118_0_article.html)

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5.4.3 Restorative Dentistry

Restorative dentistry is the study, diagnosis and integrated management of diseases of the teeth and their supporting structures and the rehabilitation of the dentition to functional and aesthetic requirements of the individual. Restorative dentistry encompasses the dental specialties of endodontics, periodontics and prosthodontics and its foundation is based upon how these interact in cases requiring multifaceted care. (Source: http://t32dental.com/branch-of-dentistry/restorative-dentistry)

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5.4.4 Prosthodontics

Also known as dental prosthetics or prosthetic dentistry is one of nine dental specialties recognized by the American Dental Association, Royal College of Dentists of Canada, and Royal Australasian College of Dental Surgeons. Prosthodontics is the dental specialty pertaining to the diagnosis, treatment planning, rehabilitation and maintenance of the oral function, comfort, appearance and health of patients with clinical conditions associated with missing or deficient teeth and/or oral and maxillofacial tissues using biocompatible substitutes. (Source: http://www.drmartindentalclinic.com/treatments.html)

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5.4.5 Periodontal Treatment

Periodontitis is a set of inflammatory diseases affecting the periodontium, i.e., the tissues that surround and support the teeth. Periodontitis involves progressive loss of the alveolar bone around the teeth, and if left untreated, can lead to the loosening and subsequent loss of teeth. Periodontitis is caused by microorganisms that adhere to and grow on the tooth's surfaces, along with an overly aggressive immune response against these microorganisms. (Source: http://www.ezsmilesdental.com/patient-resources.html)

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5.4.6 Endodontic

Endodontic therapy is a sequence of treatment for the pulp of a tooth which results in the elimination of infection and protection of the decontaminated tooth from future microbial invasion. This set of procedures is commonly referred to as a "root canal." Root canals and their associated pulp chamber are the physical hollows within a tooth that are naturally inhabited by nerve tissue, blood vessels and other cellular entities. Endodontic therapy involves the removal of these structures, the subsequent cleaning, shaping, and decontamination of the hollows with tiny files and irrigating solutions, and the obturation (filling) of the decontaminated canals with an inert filling such as gutta percha and typically a eugenol-based cement. After endodontic surgery the tooth will be "dead," and if an infection is spread at apex, root end surgery is required. (Source: http://www.bnhhospital.com/en/dentalcentre.aspx?id=8)

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5.4.7 Pedodontics

Pedodontics or Pediatric Dentistry refers to a branch of dentistry that specializes in dental care for children under the age of 16. Pediatric dentists require an extra two to three years of dental training that prepare them in meeting the unique dental needs of infant children and adolescent dental care. This also includes those with special health care needs. (Source: http://www.mysmilenshine.com/pedidontics.php)

5.4.8 Orthodontics

Orthodontics is an area of dentistry that corrects teeth and jaw alignment problems using devices such as braces and plates, to encourage the teeth to align correctly. Crooked or overcrowded teeth can cause a variety of difficulties, including tooth decay, gum disease and damage to jaw joints. (Source: http://www.betterhealth.vic.gov.au/bhcv2/bhcarticles.nsf/pages/Teeth_orthodontic)

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5.4.9 Teeth Whitening

Dental bleaching, also known as tooth whitening, is a common procedure in general dentistry but most especially in the field of cosmetic dentistry. A child's deciduous teeth are generally whiter than the adult teeth that follow. As a person ages the adult teeth often become darker due to changes in the mineral structure of the tooth, as the enamel becomes less porous. (Source: http://www.jdc.com.my/dental-teeth-whitening.html)

98

5.5 Production process

5.5.1 The principle of dentist center 1. Select a location convenient to the customer. 2. Near the city 3. Near main road. 4. There is enough space to accommodate customers. 5. Away from competitors

5.5.2 The service method 1. Preparation equipment and tools related to dentistry and medicine. 2. Monitoring equipment and availability before serving. 3. Opening and welcome by the clinic staff to ask customers to do that today and give information clients. 4. Send information to doctors and detailed information such as clients allergic to any drugs or any detail that clients request. 5. Bring clients to sit and wait to be treated by the clinical site's waiting for treatment. 6. Taking customer is treated with medical professionals. 7. Distribution of drugs to patients and make an appointment to the next.

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All of those methods can be summarized into a flowchart as shown;

Preparation equipment

Monitoring equipment

Opening and welcome

Send information to doctors

Bring clients to sit and wait

Taking customer is treated

Distribution of drugs to patients

Figure 4.1: Production process Flowchart

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5.6 Location

5.6.1 Chiang Rai Branch

Location of our clinic is located at Kong Chang road, Mueng Chiang Rai. This area has convenience and landscape is proper. Our clinic occupies 13 Rais. This location is convenient to all customers because of the conveniently and there is enough parking space for customers.
(source:http://www.ddproperty.com/property/show/134456)

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5.7 Lay out 5.7.1 Overall layout

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5.7.2 Entrance layout

5.7.3 Registration layout

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5.7.4 Living area layout

5.7.5 Toilet

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5.7.6 Dentist room

5.7.7 The beside view of the clinic

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5.8 Machine/Tools/Equipment

5.8.1 Machine Our clinics buy High Technology machine for treat to patient. Our machine can be convenience to dentist and can be cover to treat. Each machine has different performance. Our clinic can treat all diseases of the oral cavity. Such as, Sterilization Machine to cleaning equipment and to maintain equipment. So, Patient can confident to treat at our clinic.

Sterilization Machine

X-Ray Orthoralix 9000 is the best machine to X- Ray the oral that can x-ray panorama style. So, Its a advantage to help dentist when analysis disease and planning to treat accurately like a Dental implants, dental implant treatment. Including Oral Surgery, Orthodontics, and see the bones in the treatment of gum disease.

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X-Ray Orthoralix 9000

5.8.2 Tools/Equipment We buy equipment from manufacturers of medical equipment. Its imported directly from abroad. It is equipped with a standard and safe to use. These are needed to be cleaned after every use, it must ensure that the equipment must be qualified and endure to demand for work. So, it must be without from lead in mouth of a patient. It is wisely investment.

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5.9 Administration Expense The standard administration expense covers the following

Description

Position

Salary (Baht/person)

Total Salary (Baht/month) 30,000 15,000 80,000 100,000 60,000 20,000 14,000 14,000 333,000

Dentist Center Manager Cashier General dentist Orthodontist Dentist assistants Receptionist House keeping Security Total salary expense/month

1 1 2 2 4 2 2 2 16

30,000 15,000 40,000 50,000 15,000 10,000 7,000 7,000

5.10 Other expenses

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Year1
Description Employee salary Water supply Electricity expense Telephone, internet and UBC Office Insurance Social security insurance Training expense Tax rate (30%) Total Jan 333,000 3,500 10,730 5,590 8,863 12,800 3,000 1,387,500 1,764,983 Feb 333,000 3,700 11,500 1,790 0 0 0 1,323,300 1,673,290 Mar 333,000 3,650 10,500 1,250 0 0 0 1,452,000 1,800,400 Apr 333,000 3,600 12,550 1,000 0 0 0 1,182,600 1,532,750 May 333,000 4,000 12,866 1,500 0 0 0 1,650,750 2,002,116 Jun 333,000 4,000 13,654 1,345 0 0 0 1,808,400 2,160,399 Jul 333,000 3,500 12,141 1,670 0 0 3,000 1,841,850 2,195,161 Aug 333,000 3,800 15,324 1,780 0 0 0 1,455,300 1,809,204 Sep 333,000 4,500 13,606 1,350 0 0 0 1,753,500 2,105,956 Oct 333,000 3,400 13,225 1,789 0 0 0 1,629,300 1,980,714 Nov 333,000 5,500 15,410 1,600 0 0 0 1,709,850 2,065,360 Dec 333,000 6,500 13,180 1,450 0 0 0 1,872,450 2,226,580 Total 3,996,000 49,650 154,686 22,114 8,863 12,800 6,000 19,066,800 23,316,913

Year2
Description Employee salary Water supply Electricity expense Telephone, internet and UBC Office Insurance Social security insurance Training expense Tax rate (30%) Total Jan 333,000 4,000 13,555 5,590 0 12,800 3,000 1,698,750 2,070,695 Feb 333,000 6,000 13,096 1,790 0 0 0 1,911,000 2,264,886 Mar 333,000 7,400 12,959 1,250 0 0 0 1,611,150 1,965,759 Apr 333,000 5,300 12,660 1,000 0 0 0 1,759,500 2,111,460 May 333,000 5,500 13,869 1,500 0 0 0 2,129,550 2,483,419 Jun 333,000 6,700 14,768 1,345 0 0 0 1,985,700 2,341,513 Jul 333,000 5,400 13,955 1,670 0 0 3,000 1,622,910 1,979,935 Aug 333,000 5,500 14,079 1,780 0 0 0 1,632,150 1,986,509 Sep 333,000 6,000 15,131 1,350 0 0 0 1,850,700 2,206,181 Oct 333,000 6,200 16,711 1,789 0 0 0 1,882,500 2,240,200 Nov 333,000 5,700 16,472 1,600 0 0 0 1,868,100 2,224,872 Dec 333,000 5,900 15,147 1,450 0 0 0 2,209,200 2,564,697 Total 3,996,000 69,600 172,402 22,114 0 12,800 6,000 22,161,210 26,440,126

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Year3
Description Employee salary Water supply Electricity expense Telephone, internet and UBC Office Insurance Social security insurance Training expense Tax rate (30%) Total Jan 333,000 7,000 13,463 5,590 0 12,800 3,000 2,851,050 3,225,903 Feb 333,000 6,800 13,232 1,790 0 0 0 3,256,050 3,610,872 Mar 333,000 6,500 15,100 1,250 0 0 0 3,328,650 3,684,500 Apr 333,000 5,500 14,191 1,000 0 0 0 3,547,050 3,900,741 May 333,000 6,500 15,550 1,500 0 0 0 3,778,950 4,135,500 Jun 333,000 7,500 14,187 1,345 0 0 0 3,691,950 4,047,982 Jul 333,000 7,000 13,999 1,670 0 0 3,000 4,746,450 5,105,119 Aug 333,000 7,400 13,535 1,780 0 0 0 4,103,400 4,459,115 Sep 333,000 7,320 15,741 1,350 0 0 0 3,863,850 4,221,261 Oct 333,000 7,300 12,831 1,789 0 0 0 3,720,510 4,075,430 Nov 333,000 7,700 14,696 1,600 0 0 0 3,770,100 4,127,096 Dec 333,000 6,500 14,238 1,450 0 0 0 3,901,350 4,256,538 Total 3,996,000 83,020 170,763 22,114 0 12,800 6,000 44,559,360 48,850,057

Year4
Description Employee salary Water supply Electricity expense Telephone, internet and UBC Office Insurance Social security insurance Training expense Tax rate (30%) Total Jan 333,000 7,600 13,767 5,590 8,863 12,800 3,000 16,110,300 16,494,920 Feb 333,000 7,500 14,771 1,790 0 0 0 3,674,700 4,031,761 Mar 333,000 6,500 15,249 1,250 0 0 0 4,469,100 4,825,099 Apr 333,000 6,900 15,009 1,000 0 0 0 4,857,780 5,213,689 May 333,000 6,800 15,213 1,500 0 0 0 4,909,200 5,265,713 Jun 333,000 7,000 14,136 1,345 0 0 0 5,241,000 5,596,481 Jul 333,000 6,500 13,226 1,670 0 0 3,000 5,610,390 5,967,786 Aug 333,000 6,500 14,492 1,780 0 0 0 5,490,000 5,845,772 Sep 333,000 6,700 13,890 1,350 0 0 0 5,533,800 5,888,740 Oct 333,000 7,600 15,065 1,789 0 0 0 5,904,150 6,261,604 Nov 333,000 7,500 15,059 1,600 0 0 0 6,176,970 6,534,129 Dec 333,000 7,000 14,602 1,450 0 0 0 6,191,850 6,547,902 Total 3,996,000 84,100 174,479 22,114 8,863 12,800 6,000 74,169,240 78,473,596

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Year5
Description Employee salary Water supply Electricity expense Telephone, internet and UBC Office Insurance Social security insurance Training expense Tax rate (30%) Total Jan 333,000 6,900 14,271 5,590 0 12,800 3,000 2,746,110 3,121,671 Feb 333,000 6,800 14,631 1,790 0 0 0 4,530,060 4,886,281 Mar 333,000 7,600 15,735 1,250 0 0 0 3,805,980 4,163,565 Apr 333,000 7,500 14,429 1,000 0 0 0 4,029,570 4,385,499 May 333,000 7,700 16,182 1,500 0 0 0 4,271,010 4,629,392 Jun 333,000 7,300 14,596 1,345 0 0 0 4,561,230 4,917,471 Jul 333,000 7,400 14,999 1,670 0 0 3,000 5,229,180 5,589,249 Aug 333,000 7,300 15,545 1,780 0 0 0 5,450,460 5,808,085 Sep 333,000 7,200 15,576 1,350 0 0 0 5,714,880 6,072,006 Oct 333,000 6,800 14,596 1,789 0 0 0 6,140,130 6,496,315 Nov 333,000 7,300 14,103 1,600 0 0 0 6,497,580 6,853,583 Dec 333,000 6,900 13,049 1,450 0 0 0 6,566,460 6,920,859 Total 3,996,000 86,700 177,712 22,114 0 12,800 6,000 59,542,650 63,843,976

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*** Electricity the cost per unit is 3.00Baht. ***Telephone, internet and UBC cost Fee of setting about 5,000 baht and fee for TT&T Internet per month is 590 Baht. Include with telephone cost for contact to our customer and relevant agencies. *** Insurance cost we choose The LC Broker Insurance Company for fire insurance. The cost is about 8,863 per 3 years. The charges of premium are 3 million baht. AIA for social security
insurance
(Source: http://www.lc-broker.com/index.php?option=com_content&view=article&id=9&Itemid=16,

http://www.insurance-aiaonline.com/images/1213199832/3InOne.pdf, http://www.mwa.co.th/watercost.html, http://www.eppo.go.th/power/pw-Rate-PEA.html)

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CHAPTER 6 : ORGANIZATION & ADMINISTRATION

6.1 Organization Chart

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6.2 Recruitment plan 6.2.1 Dentist Center Manager Job position: 1 Job type: full time Job time: 10.00am 08.00pm. Job qualification Male / female, age at least 30 years. Master's or Bachelor's Degree Thai nationality Well English communication They have to have more knowledge and experience about managing, , financing, marketing at least 3 years, He/ She can control all function in the center such as operating. work with the team and they should have excellent communicate to other people as well. High responsibility

Job description

They must display exceptional planning skills and the ability to control all aspects of the running of the dental practice. An aptitude for numbers is also advantageous as is a keen interest in dental care and how it is delivered. They have to maintain the practice accounts for audit. They have to prepare associate pay schedules. They have to ensure accurate maintenance of financial and patient records. They have to ensure the reception and nursing teams carry out there duties in support of the clinical team. Job requirement We will announce the job vacancy for apply a job at the front of center We will announce in the internet, social network and dentist council, We will interview them before start the job and check we will check her/him job qualification to match with the dentist center target. We will tell them about salary, scope of work, test the skill of control and negotiation, and ask about experience from working. (Sources :http://careerplanning.about.com/cs/occupations/p/cashier.htm)

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6.2.2 Cashier Job position: 1 Job type: full time Job time: 10.00am 08.00pm. Job qualification

Male / female, age at least 27 years. Master's or Bachelor's Degree in financial program or related Thai nationality Well English communication They have to have more knowledge financing, tax They can work with the team High responsibility and accurately

Job description

They have to have the techniques to operate the electronic equipment used for recording the money transaction. Other basic requirements to become a cashier, are, ability to do repetitive work with accuracy, maintain a cheerful attitude towards the customer and ability to handle unfriendly customers. As mentioned earlier, duties of a cashier vary. Provide good service to all customers by maintaining a friendly environment. They must have good knowledge of all the products available in the store. They maintain accurate records of the sale of goods and services, without any errors. They are good communication between the customer and the management. Job requirement We will announce the job vacancy for apply a job at the front of center We will announce in the internet, social network and dentist council, We will interview them before start the job and check we will check her/him job qualification to match with the dentist center target. We will tell them about salary, scope of work, test the skill of control and negotiation, and ask about experience from working about financial.

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6.2.3 General dentist Job position: 2 Job type: full time Job time: 10.00am 08.00pm. Job qualification Male / female, age at least 27 years. Master's or Bachelor's Degree in dental Thai nationality Well English communication They have to have more knowledge and vary about dental. They can work with the team High responsibility Dentists diagnose prevent and treat problems with teeth or mouth tissue. They remove decay, fill cavities, examine x rays, place protective plastic sealants on children's teeth, straighten teeth, and repair fractured teeth. They also perform corrective surgery on gums and supporting bones to treat gum diseases. Dentists extract teeth and make models and measurements for dentures to replace missing teeth. They provide instruction on diet, brushing, flossing, the use of fluorides, and other aspects of dental care. They also administer anesthetics and write prescriptions for antibiotics and other medications. Dentists use a variety of equipment, including x-ray machines drills and instruments such as mouth mirrors, probes, forceps, brushes, and scalpels. They wear masks, gloves, and safety glasses to protect themselves and their patients from infectious diseases. Job requirement We will announce the job vacancy for apply a job at the front of center We will announce in the internet, social network and dentist council, We will interview them before start the job and check we will check her/him job qualification to match with the dentist center target. We will tell them about salary, scope of work, test the skill of control and negotiation, and ask about experience from working. (Sources : http://www.healthcaresalaryonline.com/dentist-job-description.html)

Job description

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6.2.4 Orthodontist Job position: 2 Job type: full time Job time: 10.00am 08.00pm. Job qualification Male / female, age at least 27 years. Master's or Bachelor's Degree in Orthodontic Thai nationality Well English communication They have to have more knowledge and well education Orthodontic. They can work with the team High responsibility

Job description Orthodontics is a specialty of dentistry that is concerned with the study and treatment of malocclusions which may be a result of tooth irregularity, disproportionate jaw relationships, or both. Orthodontic treatment can focus on dental displacement only, or can deal with the control and modification of facial growth. Orthodontic treatment can be carried out for purely aesthetic reasons improving the general appearance of patients' teeth and face for cosmetic reasons but treatment is often prescribed for practical reasons, providing the patient with a functionally improved bite Orthodontists typically deal with hardware such as retainers and headgear with goal of aligning teeth to improve the appearance or the ability of the person to chew and swallow food without difficulty or pain. Job requirement We will announce the job vacancy for apply a job at the front of center We will announce in the internet, social network and dentist council, We will interview them before start the job and check we will check her/him job qualification to match with the dentist center target. We will tell them about salary, scope of work, test the skill of control and negotiation, and ask about experience from working. (Sources : http://www.healthcaresalaryonline.com/orthodontist-job-description.html)

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6.2.5 Dentist assistants Job position: 2 Job type: full time Job time: 10.00am 08.00pm. Job qualification Female, age at least 25 years. Bachelor's Degree in any program Thai nationality basic dental knowledge High responsibility

Job description The dental assistant works under a dentists supervision to prepare equipment that will be used in dentistry procedures, to ready patients for these procedures, and to help the dentist during these procedures by passing instruments, holding the suction catheter in place, and generally anticipating the dentists needs. Some dental assistants are trained to perform more sophisticated functions such as removing sutures, processing x-rays and taking the oral impressions that are used to fit crowns. During a dental procedure, the dental assistant will wield the oral suction cannula and hand equipment to the dentist as needed. Dental assistants are also charged with teaching the basics of oral hygiene and instructing patients in follow-up care after the procedure is through. While working with patients, dental assistants are required to wear protective gowns, latex gloves, face masks and goggles to safeguard themselves and their patients against infectious diseases. Job requirement We will announce the job vacancy for apply a job at the front of center We will announce in the internet, social network and dentist council, We will interview them before start the job and check we will check her/him job qualification to match with the dentist center target. We will tell them about salary, scope of work, test the skill of control and negotiation, and ask about experience from working. (Sources : http://www.dentalassistantsalary.net/dental-assistant-job-description-includes-a-lot-ofresponsibilities.html)

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6.2.6 Receptionist Job position: 2 Job type: full time Job time: 10.00am 08.00pm. Job qualification Male/female, age at least 25 years. Bachelor's Degree in any program Thai nationality Basic service knowledge They can work with the team High responsibility High accurately

Job description A guest interacts with the reservationist dentist center. They are welcoming manner and positive attitude are required for the role. As well as checking guests with problems such as double dentist appointment. The ability to keep calm under pressure and have a problem-solving attitude is beneficial. They are checking in guests and giving out dental service information, interacting with team leaders and managers, documenting information, handling conflicts or disputes and making decisions based on company procedures. The role involves dealing with guests, managers and fellow reservations workers. Job requirement We will announce the job vacancy for apply a job at the front of center We will announce in the internet, social network and dentist council, We will interview them before start the job and check we will check her/him job qualification to match with the dentist center target. We will tell them about salary, scope of work, test the skill of control and negotiation, and ask about experience from working. (Sources :http://www.best-job-interview.com/receptionist-job-description.html)

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6.2.7 House keeping Job position: 1 Job type: full time Job time: 10.00am 08.00pm. Job qualification Female, not limit aging. No need education Thai nationality Basic service knowledge They can work with the team High responsibility be clean and safety all time

Job description Housekeepers gather, wash, iron, fold and mend clinic linens throughout the clinic. They clean bathrooms, floors and all surfaces to maintain sanitary conditions. When a patient is discharged, they disinfect patient rooms to prepare for the next patient. Housekeepers empty trash cans and dispose of garbage, recycling and medical waste in accordance with the Dentist center. They submit and schedule maintenance requests, such as air conditioner repair or plumbing problems. Housekeepers may assist maintenance staff when needed.

Job requirement We will announce the job vacancy for apply a job at the front of center We will announce in the internet, social network and dentist council, We will interview them before start the job and check we will check her/him job qualification to match with the dentist center target. We will tell them about salary, scope of work, test the skill of control and negotiation, and ask about experience from working. (Sources :http://www.elmbrookhomes.com/pdf/Housekeeper+Job+Description.pdf)

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6.2.8 Security Job position: 2 Job type: partly time Job time: 08.00 am 06.00 pm, 06.00pm- 08.00 am Job qualification Male, not limit aging. No need education Thai nationality Basic fighting skill knowledge, well know in observation They can work with the team High responsibility. They have to be awareness all time Accurately and safety

Job description The role of a security guard is to safeguard, patrol, and monitor any theft or violence in the premises where his duty has been assigned. For dentist center, the duties of security guards are directed by a higher security director, while he may work alone for small buildings. In both cases, the security guard is responsible for serving his employer by providing safety against any law violator, and determining any sort of disturbance that will incur losses to the client.

Job requirement We will announce the job vacancy for apply a job at the front of center We will announce in the internet, social network and dentist council, We will interview them before start the job and check we will check her/him job qualification to match with the dentist center target. We will tell them about salary, scope of work, test the skill of control and negotiation, and ask about experience from working. (Sources : http://www.securityguardtrainingacademy.com/security-guard-job-description)

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CHAPTER 7 : FINANCIAL ANALYSIS

We borrow the loan from the Siam Commercial Bank about 100,000,000 baht that we assume to repay 0.5 percent of interest rate for each month within five years. 7.1 Interest Rate
5 Years Re Principal balance Loan interest cash paid

Year 1 Year 2 Year 3 Year 4 Year 5

100,000,000 80,000,000 60,000,000 40,000,000 20,000,000

20,000,000 20,000,000 20,000,000 20,000,000 20,000,000

80,000,000 60,000,000 40,000,000 20,000,000 0

500,000 400,000 300,000 200,000 100,000

100,500,000 80,400,000 60,300,000 40,200,000 20,100,000

Cash Paid for each month

Re Principal Loan 12 month Interest 12 Months Total loan+interest

Year 1 Year 2 Year 3 Year 4 Year 5

20,000,000 20,000,000 20,000,000 20,000,000 20,000,000

1,666,666.66 1,666,666.66 1,666,666.66 1,666,666.66 1,666,666.66

41,667 41,667 41,667 41,667 41,667

1,708,333.66 1,708,333.66 1,708,333.66 1,708,333.66 1,708,333.66

Sources : http://www.scb.co.th/th/business-banking/credit-for-business/special-creditprogram/sme-business-expansion Sources :http://www.scb.co.th/stocks/media/ratesfees/fee_loan_business.pdf

7.2 Income Statement

122

Year 1 Description Sales Sales Total sale Less Cost of goods sold Medicine Total cost of goods sold 1,559,500 1,559,500 1,247,600 1,247,600 779,750 779,750 467,850 467,850 779,750 779,750 1,559,500 1,559,500 1,559,500 1,559,500 623,800 623,800 623,800 623,800 623,800 623,800 1,871,400 1,871,400 623,800 623,800 12,320,050 12,320,050 4,625,000 4,625,000 4,411,000 4,411,000 4,840,000 4,840,000 3,942,000 3,942,000 5,502,500 5,502,500 6,028,000 6,028,000 6,139,500 6,139,500 4,851,000 4,851,000 5,845,000 5,845,000 5,431,000 5,431,000 5,699,500 5,699,500 6,241,500 6,241,500 63,556,000 63,556,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Gross Income

3,065,500

3,163,400

4,060,250

3,474,150

4,722,750

4,468,500

4,580,000

4,227,200

5,221,200

4,807,200

3,828,100

5,617,700

51,235,950

Operating Expense Marketing and Promotion Salaries and wages Office Insurance Insurance Telephone and Internet Training Expense Water Supply Electricity Supply Depreciation Total operating expenses 316,000 333,000 8,863 12,800 5,590 3,000 3,500 10,730 287,119 980,602 4,000 333,000 0 0 1,790 0 3,700 11,500 287,119 641,109 16,000 333,000 0 0 1,250 0 3,650 10,500 287,119 651,519 304,000 333,000 0 0 1,000 0 3,600 12,550 287,119 941,269 16,000 333,000 0 0 1,500 0 4,000 12,866 287,119 654,485 4,000 333,000 0 0 1,345 0 4,000 13,654 287,119 643,118 316,000 333,000 0 0 1,670 3,000 3,500 12,141 287,119 956,430 4,000 333,000 0 0 1,780 0 3,800 15,324 287,119 645,023 16,000 333,000 0 0 1,350 0 4,500 13,606 287,119 655,575 304,000 333,000 0 0 1,789 0 3,400 13,225 287,119 942,533 16,000 333,000 0 0 1,600 0 5,500 15,410 287,119 658,629 4,000 333,000 0 0 1,450 0 6,500 13,180 287,119 645,249 1,320,000 3,996,000 8,863 12,800 22,114 6,000 49,650 154,686 3,445,428 9,015,541

Operating Income (Loss) EBIT Income Tax 30% Net Income(Loss) dividend 10% Retain earnings

2,084,898 2,084,898 625,469 1,459,429 145,943 1,313,486

2,522,291 2,522,291 756,687 1,765,604 176,560 1,589,043

3,408,731 3,408,731 1,022,619 2,386,112 238,611 2,147,501

2,532,881 2,532,881 759,864 1,773,017 177,302 1,595,715

4,068,265 4,068,265 1,220,480 2,847,786 284,779 2,563,007

3,825,382 3,825,382 1,147,615 2,677,767 267,777 2,409,991

3,623,570 3,623,570 1,087,071 2,536,499 253,650 2,282,849

3,582,177 3,582,177 1,074,653 2,507,524 250,752 2,256,772

4,565,625 4,565,625 1,369,688 3,195,938 319,594 2,876,344

3,864,667 3,864,667 1,159,400 2,705,267 270,527 2,434,740

3,169,471 3,169,471 950,841 2,218,630 221,863 1,996,767

4,972,451 4,972,451 1,491,735 3,480,716 348,072 3,132,644

42,220,409 42,220,409 12,666,123 29,554,286 2,955,429 26,598,858

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Year 2
Description Sales Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold 1,559,500 1,559,500 935,700 935,700 1,871,400 1,559,500 1,247,600 1,247,600 1,559,500 1,559,500 1,559,500 1,559,500 17,154,500 5,662,500 5,662,500 6,370,000 6,370,000 5,370,500 5,370,500 5,865,000 5,865,000 7,098,500 7,098,500 6,619,000 6,619,000 5,409,700 5,409,700 5,440,500 5,440,500 6,169,000 6,169,000 6,275,000 6,275,000 6,227,000 6,227,000 7,364,000 7,364,000 73,870,700 73,870,700 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

4,000 13,555 1,577,055

6,000 13,096 1,578,596

7,400 12,959 956,059

5,300 12,660 953,660

5,500 13,869 1,890,769

6,700 14,768 1,580,968

5,400 13,955 1,266,955

5,500 14,079 1,267,179

6,000 15,131 1,580,631

6,200 16,711 1,582,411

5,700 16,472 1,581,672

5,900 15,147 1,580,547

69,600 172,402 17,396,502

Gross Income

4,085,445

4,791,404

4,414,441

4,911,340

5,207,731

5,038,032

4,142,745

4,173,321

4,588,369

4,692,589

4,645,328

5,783,453

56,474,198

Operating Expense Marketing and Promotion Salaries and wages Office Insurance Insurance Telephone and Internet Training Expense Depreciation Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) Beginning Retain Earnings Retain earnings 316,000 333,000 0 12,800 5,590 3,000 287,119 957,509 4,000 333,000 0 0 1,790 0 287,119 625,909 4,000 333,000 0 0 1,250 0 287,119 625,369 4,000 333,000 0 0 1,000 0 287,119 625,119 316,000 333,000 0 0 1,500 0 287,119 937,619 4,000 333,000 0 0 1,345 0 287,119 625,464 4,000 333,000 0 0 1,670 3,000 287,119 628,789 4,000 333,000 0 0 1,780 0 287,119 625,899 316,000 333,000 0 0 1,350 0 287,119 937,469 4,000 333,000 0 0 1,789 0 287,119 625,908 4,000 333,000 0 0 1,600 0 287,119 625,719 4,000 333,000 0 0 1,450 0 287,119 625,569 984,000 3,996,000 0 12,800 22,114 6,000 3,445,428 8,466,342

3,127,936 41,667 3,086,269 925,881 2,160,389 29,204,286 31,364,675

4,165,495 41,667 4,123,828 1,237,149 2,886,680 31,364,675 34,251,355

3,789,072 41,667 3,747,405 1,124,222 2,623,184 34,251,355 36,874,539

4,286,221 41,667 4,244,554 1,273,366 2,971,188 36,874,539 39,845,727

4,270,112 41,667 4,228,445 1,268,534 2,959,912 39,845,727 42,805,639

4,412,568 41,667 4,370,901 1,311,270 3,059,631 42,805,639 45,865,270

3,513,956 41,667 3,472,289 1,041,687 2,430,603 45,865,270 48,295,873

3,547,422 41,667 3,505,755 1,051,727 2,454,029 48,295,873 50,749,902

3,650,900 41,667 3,609,233 1,082,770 2,526,463 50,749,902 53,276,365

4,066,681 41,667 4,025,014 1,207,504 2,817,510 53,276,365 56,093,875

4,019,609 41,667 3,977,942 1,193,383 2,784,560 56,093,875 58,878,435

5,157,884 41,667 5,116,217 1,534,865 3,581,352 58,878,435 62,459,787

48,007,856 500,000 47,507,856 14,252,357 33,255,499 527,505,941 560,761,440

124

Year 3
Description Sales Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold 7000 13,463 2,203,763 6800 13,232 2,359,282 6500 15,100 2,360,850 5500 14,191 2,358,941 6500 15,550 2,361,300 7500 14,187 3,140,687 7000 13,999 2,204,299 7400 13,535 2,204,235 7320 15,741 3,142,061 7300 12,831 2,203,431 7700 14,696 2,205,696 6500 14,238 3,139,738 83,020 170,763 29,884,283 2,183,300 2,339,250 2,339,250 2,339,250 2,339,250 3,119,000 2,183,300 2,183,300 3,119,000 2,183,300 2,183,300 3,119,000 29,630,500 9,503,500 9,503,500 10,853,500 10,853,500 11,095,500 11,095,500 11,823,500 11,823,500 12,596,500 12,596,500 12,306,500 12,306,500 15,821,500 15,821,500 13,678,000 13,678,000 12,879,500 12,879,500 12,401,700 12,401,700 12,567,000 12,567,000 13,004,500 13,004,500 148,531,200 148,531,200 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Gross Income

7,299,737

8,494,218

8,734,650

9,464,559

10,235,200

9,165,813

13,617,201

11,473,765

9,737,439

10,198,269

10,361,304

9,864,762

118,646,917

Operating Expense Marketing and Promotion Salaries and wages Office Insurance Insurance Telephone and Internet Training Expense Depreciation Total operating expenses 316,000 333,000 0 12,800 5,590 3,000 287,119 957,509 1,000 333,000 0 0 1,790 0 287,119 622,909 1,000 333,000 0 0 1,250 0 287,119 622,369 4,000 333,000 0 0 1,000 0 287,119 625,119 13,000 333,000 0 0 1,500 0 287,119 634,619 1,000 333,000 0 0 1,345 0 287,119 622,464 304,000 333,000 0 0 1,670 3,000 287,119 928,789 1,000 333,000 0 0 1,780 0 287,119 622,899 13,000 333,000 0 0 1,350 0 287,119 634,469 4,000 333,000 0 0 1,789 0 287,119 625,908 1,000 333,000 0 0 1,600 0 287,119 622,719 1,000 333,000 0 0 1,450 0 287,119 622,569 660,000 3,996,000 0 12,800 22,114 6,000 3,445,428 8,142,342

Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) Beginning Retain Earnings Retain earnings

6,342,228 41,667 6,300,561 1,890,168 4,410,393 62,459,787 66,870,180

7,871,309 41,667 7,829,642 2,348,893 5,480,750 66,870,180 72,350,930

8,112,281 41,667 8,070,614 2,421,184 5,649,430 72,350,930 78,000,360

8,839,440 41,667 8,797,773 2,639,332 6,158,441 78,000,360 84,158,801

9,600,581 41,667 9,558,914 2,867,674 6,691,240 84,158,801 90,850,041

8,543,349 41,667 8,501,682 2,550,505 5,951,178 90,850,041 96,801,219

12,688,412 41,667 12,646,745 3,794,024 8,852,722 96,801,219 105,653,941

10,850,866 41,667 10,809,199 3,242,760 7,566,440 105,653,941 113,220,381

9,102,970 41,667 9,061,303 2,718,391 6,342,912 113,220,381 119,563,293

9,572,361 41,667 9,530,694 2,859,208 6,671,486 119,563,293 126,234,779

9,738,585 41,667 9,696,918 2,909,076 6,787,843 126,234,779 133,022,622

9,242,193 41,667 9,200,526 2,760,158 6,440,368 133,022,622 139,462,990

110,504,575 500,000 110,004,575 33,001,373 77,003,203 1,149,186,334 1,226,189,537

125

Year 4
Description Sales Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold 7600 13,767 3,140,367 7500 14,771 3,141,271 6500 15,249 3,764,549 6900 15,009 2,205,209 6800 15,213 2,205,313 7000 14,136 3,140,136 6500 13,226 3,762,526 6500 14,492 3,763,792 6700 13,890 3,139,590 7600 15,065 2,205,965 7500 15,059 2,205,859 7000 14,602 3,764,402 84,100 174,479 36,438,979 3,119,000 3,119,000 3,742,800 2,183,300 2,183,300 3,119,000 3,742,800 3,742,800 3,119,000 2,183,300 2,183,300 3,742,800 36,180,400 53,701,000 53,701,000 12,249,000 12,249,000 14,897,000 14,897,000 16,192,600 16,192,600 16,364,000 16,364,000 17,470,000 17,470,000 18,701,300 18,701,300 18,300,000 18,300,000 18,446,000 18,446,000 19,680,500 19,680,500 20,589,900 20,589,900 20,639,500 20,639,500 247,230,800 247,230,800 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Gross Income

50,560,633

9,107,729

11,132,451

13,987,391

14,158,687

14,329,864

14,938,774

14,536,208

15,306,410

17,474,535

18,384,041

16,875,098

210,791,821

Operating Expense Marketing and Promotion Salaries and wages Office Insurance Insurance Telephone and Internet Training Expense Depreciation Total operating expenses 316,000 333,000 8,863 12,800 5,590 3,000 287,119 966,372 1,000 333,000 0 0 1,790 0 287,119 622,909 1,000 333,000 0 0 1,250 0 287,119 622,369 1,000 333,000 0 0 1,000 0 287,119 622,119 16,000 333,000 0 0 1,500 0 287,119 637,619 1,000 333,000 0 0 1,345 0 287,119 622,464 301,000 333,000 0 0 1,670 3,000 287,119 925,789 1,000 333,000 0 0 1,780 0 287,119 622,899 16,000 333,000 0 0 1,350 0 287,119 637,469 1,000 333,000 0 0 1,789 0 287,119 622,908 1,000 333,000 0 0 1,600 0 287,119 622,719 1,000 333,000 0 0 1,450 0 287,119 622,569 657,000 3,996,000 8,863 12,800 22,114 6,000 3,445,428 8,148,205

Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) Beginning Retain Earnings Retain earnings

49,594,261 41,667 49,552,594 14,865,778 34,686,816 139,462,990 174,149,806

8,484,820 41,667 8,443,153 2,532,946 5,910,207 174,149,806 180,060,013

10,510,082 41,667 10,468,415 3,140,525 7,327,891 180,060,013 187,387,904

13,365,272 41,667 13,323,605 3,997,082 9,326,524 187,387,904 196,714,428

13,521,068 41,667 13,479,401 4,043,820 9,435,581 196,714,428 206,150,009

13,707,400 41,667 13,665,733 4,099,720 9,566,013 206,150,009 215,716,022

14,012,985 41,667 13,971,318 4,191,396 9,779,923 215,716,022 225,495,945

13,913,309 41,667 13,871,642 4,161,493 9,710,150 225,495,945 235,206,095

14,668,941 41,667 14,627,274 4,388,182 10,239,092 235,206,095 245,445,187

16,851,627 41,667 16,809,960 5,042,988 11,766,972 245,445,287 257,212,259

17,761,322 41,667 17,719,655 5,315,897 12,403,759 257,212,259 269,616,018

16,252,529 41,667 16,210,862 4,863,259 11,347,604 269,616,018 280,963,622

202,643,616 500,000 202,143,616 60,643,085 141,500,531 2,532,616,776 2,674,117,307

126

Year 5
Description Sales Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold 6,900 14,271 1,268,771 6,800 14,631 1,269,031 7,600 15,735 1,270,935 7,500 14,429 2,205,229 7,700 16,182 2,207,182 7,300 14,596 1,581,396 7,400 14,999 1,581,899 7,300 15,545 1,894,245 7,200 15,576 1,894,176 6,800 14,596 3,140,396 7,300 14,103 3,140,403 6,900 13,049 2,203,249 86,700 177,712 23,656,912 1,247,600 1,247,600 1,247,600 2,183,300 2,183,300 1,559,500 1,559,500 1,871,400 1,871,400 3,119,000 3,119,000 2,183,300 23,392,500 9,153,700 9,153,700 15,100,200 15,100,200 12,686,600 12,686,600 13,431,900 13,431,900 14,236,700 14,236,700 15,204,100 15,204,100 17,430,600 17,430,600 18,168,200 18,168,200 19,049,600 19,049,600 20,467,100 20,467,100 21,658,600 21,658,600 21,888,200 21,888,200 198,475,500 198,475,500 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Gross Income

7,884,929

13,831,169

11,415,665

11,226,671

12,029,518

13,622,704

15,848,701

16,273,955

17,155,424

17,326,704

18,518,197

19,684,951

174,818,588

Operating Expense Marketing and Promotion Salaries and wages Office Insurance Insurance Telephone and Internet Training Expense Depreciation Total operating expenses 316,000 333,000 0 12,800 5,590 3,000 287,119 957,509 1,000 333,000 0 0 1,790 0 287,119 622,909 4,000 333,000 0 0 1,250 0 287,119 625,369 1,000 333,000 0 0 1,000 0 287,119 622,119 16,000 333,000 0 0 1,500 0 287,119 637,619 1,000 333,000 0 0 1,345 0 287,119 622,464 304,000 333,000 0 0 1,670 3,000 287,119 928,789 1,000 333,000 0 0 1,780 0 287,119 622,899 16,000 333,000 0 0 1,350 0 287,119 637,469 1,000 333,000 0 0 1,789 0 287,119 622,908 4,000 333,000 0 0 1,600 0 287,119 625,719 1,000 333,000 0 0 1,450 0 287,119 622,569 666,000 3,996,000 0 12,800 22,114 6,000 3,445,428 8,148,342

Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) Beginning Retain Earnings Retain earnings

6,927,420 41,667 6,885,753 2,065,726 4,820,027 280,963,622 285,783,649

13,208,260 41,667 13,166,593 3,949,978 9,216,615 285,783,649 295,000,264

10,790,296 41,667 10,748,629 3,224,589 7,524,041 295,000,264 302,524,305

10,604,552 41,667 10,562,885 3,168,866 7,394,020 302,524,305 309,918,325

11,391,899 41,667 11,350,232 3,405,070 7,945,163 309,918,325 317,863,488

13,000,240 41,667 12,958,573 3,887,572 9,071,001 317,863,488 326,934,489

14,919,912 41,667 14,878,245 4,463,474 10,414,772 326,934,489 337,349,261

15,651,056 41,667 15,609,389 4,682,817 10,926,573 337,349,261 348,275,834

16,517,955 41,667 16,476,288 4,942,887 11,533,402 348,275,834 359,809,236

16,703,796 41,667 16,662,129 4,998,639 11,663,491 359,809,236 371,472,727

17,892,478 41,667 17,850,811 5,355,243 12,495,568 371,472,727 383,968,295

19,062,382 41,667 19,020,715 5,706,215 13,314,501 383,968,295 397,282,796

166,670,246 500,000 166,170,246 49,851,074 116,319,172 3,919,863,495 4,036,182,667

7.3 Cash Flow Statement

127

Year 1 Description Cash Provided From Operating Activities Cash Inflow Beginning cash cash sale Total Cash Inflow Cash Outflow Cost of goods sold cash paid for tax 30% General & Administration Total Cash Outflow Net Cash from Operating Activities Cash Provided From Investing Activities Cash Inflow Sale Equipment Total Cash Inflow Cash Outflow Purchased Land & Building Purchased Office Supply Purchased Dental Equipment Fee Total Cash Outflow Net Cash from Investing Activities Cash Provided From Financing Activities Cash Inflow Borrowing Bank Total Cash Inflow Cash Outflow Principal Payment 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 20,000,000 100,000,000 100,000,000 65,000,000 692,413 3459876 7,590 69,159,879 -69,159,879 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,559,500 0 693,483 2,252,983 2,372,017 0 0 0 1,247,600 0 353,990 1,601,590 34,208,938 0 0 0 779,750 0 364,400 1,144,150 36,061,561 0 0 0 467,850 0 654,150 1,122,000 36,976,284 0 0 0 779,750 0 367,366 1,147,116 39,487,699 0 0 0 1,559,500 0 355,999 1,915,499 41,648,755 0 0 0 1,559,500 0 669,311 2,228,811 43,625,001 0 0 0 623,800 0 357,904 981,704 45,573,980 0 0 0 623,800 0 368,456 992,256 48,509,305 0 0 0 623,800 0 655,414 1,279,214 50,674,831 0 0 0 1,871,400 0 371,510 2,242,910 52,194,227 0 0 0 623,800 0 358,130 981,930 55,565,268 0 0 0 0 0 0 12,320,050 0 5,570,113 17,890,163 0 4,625,000 4,625,000 31,399,528 4,411,000 35,810,528 32,365,711 4,840,000 37,205,711 34,156,284 3,942,000 38,098,284 35,132,315 5,502,500 40,634,815 37,536,254 6,028,000 43,564,254 39,714,312 6,139,500 45,853,812 41,704,684 4,851,000 46,555,684 43,656,561 5,845,000 49,501,561 46,523,045 5,431,000 51,954,045 48,737,637 5,699,500 54,437,137 50,305,698 6,241,500 56,547,198 63,556,000 63,556,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 100,000,000 100,000,000

128
cash paid for dividend Total Cash Outflow Net Cash from Financing Activities Net Cash Increase or Decrease 145,943 1,812,610 98,187,390 31,399,528 176,560 1,843,227 -1,843,227 32,365,711 238,611 1,905,278 -1,905,278 34,156,284 177,302 1,843,968 -1,843,968 35,132,315 284,779 1,951,445 -1,951,445 37,536,254 267,777 1,934,443 -1,934,443 39,714,312 253,650 1,920,317 -1,920,317 41,704,684 250,752 1,917,419 -1,917,419 43,656,561 319,594 1,986,260 -1,986,260 46,523,045 270,527 1,937,193 -1,937,193 48,737,637 221,863 1,888,530 -1,888,530 50,305,698 348,072 2,014,738 -2,014,738 53,550,529 2,955,429 22,955,429 77,044,571 77,044,571

Year 2
Description Cash Provided From Operating Activities Cash Inflow Sale on cash Total Cash Inflow Cash Outflow Other Cost of goods sold Selling General & Administration Interest Expense Tax Expense Total Cash Outflow Net Cash from Operating Activities Cash Provided From Investing Activities Cash Inflow Sale Equipment Total Cash Inflow Cash Outflow Purchased Land & Building Purchased Office Supply Purchased Dental Equipment Fee Total Cash Outflow 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17,555 316,000 354,390 41,667 925,881 1,655,492 4,007,008 19,096 4,000 334,790 41,667 1,237,149 1,636,701 4,733,299 20,359 4,000 334,250 41,667 1,124,222 1,524,497 3,846,003 17,960 4,000 334,000 41,667 1,273,366 1,670,993 4,194,007 19,369 316,000 334,500 41,667 1,268,534 1,980,069 5,118,431 21,468 4,000 334,345 41,667 1,311,270 1,712,750 4,906,250 19,355 4,000 337,670 41,667 1,041,687 1,444,378 3,965,322 19,579 4,000 334,780 41,667 1,051,727 1,451,752 3,988,748 21,131 316,000 334,350 41,667 1,082,770 1,795,918 4,373,082 22,911 4,000 334,789 41,667 1,207,504 1,610,871 4,664,129 22,172 4,000 334,600 41,667 1,193,383 1,595,821 4,631,179 21,047 4,000 334,450 41,667 1,534,865 1,936,029 5,427,971 242,002 984,000 4,036,914 500,000 14,252,357 20,015,273 53,855,427 5,662,500 5,662,500 6,370,000 6,370,000 5,370,500 5,370,500 5,865,000 5,865,000 7,098,500 7,098,500 6,619,000 6,619,000 5,409,700 5,409,700 5,440,500 5,440,500 6,169,000 6,169,000 6,275,000 6,275,000 6,227,000 6,227,000 7,364,000 7,364,000 73,870,700 73,870,700 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

129
Net Cash from Investing Activities Cash Provided From Financing Activities Cash Inflow Borrowing Bank Total Cash Inflow Cash Outflow Principal Payment Total Cash Outflow Net Cash from Financing Activities Net Cash Increase or Decrease Cash Beginning of the month Cash Ending of the month 1,666,667 1,666,667 -1,666,667 2,340,341
198,175,420.44

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

1,666,667 1,666,667 -1,666,667 3,066,632 200,515,761 203,582,393

1,666,667 1,666,667 -1,666,667 2,179,336 203,582,393 205,761,730

1,666,667 1,666,667 -1,666,667 2,527,340 205,761,730 208,289,070

1,666,667 1,666,667 -1,666,667 3,451,764 208,289,070 211,740,834

1,666,667 1,666,667 -1,666,667 3,239,583 211,740,834 214,980,417

1,666,667 1,666,667 -1,666,667 2,298,655 214,980,417 217,279,072

1,666,667 1,666,667 -1,666,667 2,322,081 217,279,072 219,601,153

1,666,667 1,666,667 -1,666,667 2,706,416 219,601,153 222,307,569

1,666,667 1,666,667 -1,666,667 2,997,462 222,307,569 225,305,031

1,666,667 1,666,667 -1,666,667 2,964,512 225,305,031 228,269,543

1,666,667 1,666,667 -1,666,667 3,761,304 228,269,543 232,030,848

20,000,000 20,000,000 -20,000,000 33,855,427 2,555,807,995 2,589,663,422

200,515,761

Year 3
Description Cash Provided From Operating Activities Cash Inflow Sale on cash Total Cash Inflow Cash Outflow Other Cost of goods sold Selling General & Administration Interest Expense Tax Expense Total Cash Outflow Net Cash from Operating Activities Cash Provided From Investing Activities Cash Inflow 20,463 316,000 354,390 41,667 1,890,168 2,622,688 6,880,812 20,032 1,000 334,790 41,667 2,348,893 2,746,381 8,107,119 21,600 1,000 334,250 41,667 2,421,184 2,819,701 8,275,799 19,691 4,000 334,000 41,667 2,639,332 3,038,690 8,784,810 22,050 13,000 334,500 41,667 2,867,674 3,278,891 9,317,609 21,687 1,000 334,345 41,667 2,550,505 2,949,203 9,357,297 20,999 304,000 337,670 41,667 3,794,024 4,498,359 11,323,141 20,935 1,000 334,780 41,667 3,242,760 3,641,141 10,036,859 23,061 13,000 334,350 41,667 2,718,391 3,130,469 9,749,031 20,131 4,000 334,789 41,667 2,859,208 3,259,795 9,141,905 22,396 1,000 334,600 41,667 2,909,076 3,308,738 9,258,262 20,738 1,000 334,450 41,667 2,760,158 3,158,013 9,846,487 253,783 660,000 4,036,914 500,000 33,001,373 38,452,069 110,079,131 9,503,500 9,503,500 10,853,500 10,853,500 11,095,500 11,095,500 11,823,500 11,823,500 12,596,500 12,596,500 12,306,500 12,306,500 15,821,500 15,821,500 13,678,000 13,678,000 12,879,500 12,879,500 12,401,700 12,401,700 12,567,000 12,567,000 13,004,500 13,004,500 148,531,200 148,531,200 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

130
Sale Equipment Total Cash Inflow Cash Outflow Purchased Land & Building Purchased Office Supply Purchased Dental Equipment Fee Total Cash Outflow Net Cash from Investing Activities Cash Provided From Financing Activities Cash Inflow Borrowing Bank Total Cash Inflow Cash Outflow Principal Payment Total Cash Outflow Net Cash from Financing Activities Net Cash Increase or Decrease Cash Beginning of the month Cash Ending of the month 1,666,667 1,666,667 -1,666,667 5,214,145 232,030,848 237,244,993 1,666,667 1,666,667 -1,666,667 6,440,452 237,244,993 243,685,445 1,666,667 1,666,667 -1,666,667 6,609,132 243,685,445 250,294,577 1,666,667 1,666,667 -1,666,667 7,118,144 250,294,577 257,412,721 1,666,667 1,666,667 -1,666,667 7,650,942 257,412,721 265,063,663 1,666,667 1,666,667 -1,666,667 7,690,630 265,063,663 272,754,293 1,666,667 1,666,667 -1,666,667 9,656,474 272,754,293 282,410,768 1,666,667 1,666,667 -1,666,667 8,370,192 282,410,768 290,780,959 1,666,667 1,666,667 -1,666,667 8,082,365 290,780,959 298,863,324 1,666,667 1,666,667 -1,666,667 7,475,238 298,863,324 306,338,562 1,666,667 1,666,667 -1,666,667 7,591,595 306,338,562 313,930,158 1,666,667 1,666,667 -1,666,667 8,179,821 313,930,158 322,109,978 20,000,000 20,000,000 -20,000,000 90,079,131 3,250,810,312 3,340,889,443 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

131

Year 4
Description Cash Provided From Operating Activities Cash Inflow Sale on cash Total Cash Inflow Cash Outflow Other Cost of goods sold Selling General & Administration Interest Expense Tax Expense Total Cash Outflow Net Cash from Operating Activities Cash Provided From Investing Activities Cash Inflow Sale Equipment Total Cash Inflow Cash Outflow Purchased Land & Building Purchased Office Supply Purchased Dental Equipment Fee Total Cash Outflow Net Cash from Investing Activities Cash Provided From Financing Activities Cash Inflow Borrowing Bank Total Cash Inflow Cash Outflow 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21,367 316,000 363,253 41,667 14,865,778 15,608,065 38,092,935 22,271 1,000 334,790 41,667 2,532,946 2,932,674 9,316,326 21,749 1,000 334,250 41,667 3,140,525 3,539,190 11,357,810 21,909 1,000 334,000 41,667 3,997,082 4,395,657 11,796,943 22,013 16,000 334,500 41,667 4,043,820 4,458,000 11,906,000 21,136 1,000 334,345 41,667 4,099,720 4,497,868 12,972,132 19,726 301,000 337,670 41,667 4,191,396 4,891,458 13,809,842 20,992 1,000 334,780 41,667 4,161,493 4,559,931 13,740,069 20,590 16,000 334,350 41,667 4,388,182 4,800,789 13,645,211 22,665 1,000 334,789 41,667 5,042,988 5,443,109 14,237,391 22,559 1,000 334,600 41,667 5,315,897 5,715,722 14,874,178 21,602 1,000 334,450 41,667 4,863,259 5,261,977 15,377,523 258,579 657,000 4,045,777 500,000 60,643,085 66,104,441 181,126,359 53,701,000 53,701,000 12,249,000 12,249,000 14,897,000 14,897,000 16,192,600 16,192,600 16,364,000 16,364,000 17,470,000 17,470,000 18,701,300 18,701,300 18,300,000 18,300,000 18,446,000 18,446,000 19,680,500 19,680,500 20,589,900 20,589,900 20,639,500 20,639,500 247,230,800 247,230,800 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

132
Principal Payment Total Cash Outflow Net Cash from Financing Activities Net Cash Increase or Decrease Cash Beginning of the month Cash Ending of the month 1,666,667 1,666,667 -1,666,667 36,426,268 322,109,978 358,536,247 1,666,667 1,666,667 -1,666,667 7,649,660 358,536,247 366,185,906 1,666,667 1,666,667 -1,666,667 9,691,143 366,185,906 375,877,050 1,666,667 1,666,667 -1,666,667 10,130,276 375,877,050 386,007,326 1,666,667 1,666,667 -1,666,667 10,239,333 386,007,326 396,246,659 1,666,667 1,666,667 -1,666,667 11,305,466 396,246,659 407,552,125 1,666,667 1,666,667 -1,666,667 12,143,175 407,552,125 419,695,300 1,666,667 1,666,667 -1,666,667 12,073,402 419,695,300 431,768,702 1,666,667 1,666,667 -1,666,667 11,978,544 431,768,702 443,747,246 1,666,667 1,666,667 -1,666,667 12,570,725 443,747,246 456,317,971 1,666,667 1,666,667 -1,666,667 13,207,511 456,317,971 469,525,482 1,666,667 1,666,667 -1,666,667 13,710,856 469,525,482 483,236,338 20,000,000 20,000,000 -20,000,000 161,126,359 4,833,569,990 4,994,696,350

Year 5
Description Cash Provided From Operating Activities Cash Inflow Sale on cash Total Cash Inflow Cash Outflow Other Cost of goods sold Selling General & Administration Interest Expense Tax Expense Total Cash Outflow Net Cash from Operating Activities Cash Provided From Investing Activities Cash Inflow Sale Equipment Total Cash Inflow Cash Outflow Purchased Land & Building Purchased Office Supply Purchased Dental Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21,171 316,000 354,390 41,667 2,065,726 2,798,954 6,354,746 21,431 1,000 334,790 41,667 3,949,978 4,348,866 10,751,334 23,335 4,000 334,250 41,667 3,224,589 3,627,840 9,058,760 21,929 1,000 334,000 41,667 3,168,866 3,567,461 9,864,439 23,882 16,000 334,500 41,667 3,405,070 3,821,118 10,415,582 21,896 1,000 334,345 41,667 3,887,572 4,286,480 10,917,620 22,399 304,000 337,670 41,667 4,463,474 5,169,209 12,261,391 22,845 1,000 334,780 41,667 4,682,817 5,083,108 13,085,092 22,776 16,000 334,350 41,667 4,942,887 5,357,679 13,691,921 21,396 1,000 334,789 41,667 4,998,639 5,397,490 15,069,610 21,403 4,000 334,600 41,667 5,355,243 5,756,913 15,901,687 19,949 1,000 334,450 41,667 5,706,215 6,103,280 15,784,920 264,412 666,000 4,036,914 500,000 49,851,074 55,318,400 143,157,100 9,153,700 9,153,700 15,100,200 15,100,200 12,686,600 12,686,600 13,431,900 13,431,900 14,236,700 14,236,700 15,204,100 15,204,100 17,430,600 17,430,600 18,168,200 18,168,200 19,049,600 19,049,600 20,467,100 20,467,100 21,658,600 21,658,600 21,888,200 21,888,200 198,475,500 198,475,500 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

133
Fee Total Cash Outflow Net Cash from Investing Activities Cash Provided From Financing Activities Cash Inflow Borrowing Bank Total Cash Inflow Cash Outflow Principal Payment Total Cash Outflow Net Cash from Financing Activities Net Cash Increase or Decrease Cash Beginning of the month Cash Ending of the month 1,666,667 1,666,667 -1,666,667 4,688,080 483,236,338 487,924,418 1,666,667 1,666,667 -1,666,667 9,084,668 487,924,418 497,009,085 1,666,667 1,666,667 -1,666,667 7,392,093 497,009,085 504,401,178 1,666,667 1,666,667 -1,666,667 8,197,772 504,401,178 512,598,950 1,666,667 1,666,667 -1,666,667 8,748,915 512,598,950 521,347,865 1,666,667 1,666,667 -1,666,667 9,250,954 521,347,865 530,598,819 1,666,667 1,666,667 -1,666,667 10,594,724 530,598,819 541,193,543 1,666,667 1,666,667 -1,666,667 11,418,425 541,193,543 552,611,968 1,666,667 1,666,667 -1,666,667 12,025,254 552,611,968 564,637,222 1,666,667 1,666,667 -1,666,667 13,402,943 564,637,222 578,040,165 1,666,667 1,666,667 -1,666,667 14,235,020 578,040,165 592,275,185 1,666,667 1,666,667 -1,666,667 14,118,253 592,275,185 606,393,438 20,000,000 20,000,000 -20,000,000 123,157,100 6,365,874,737 6,489,031,837 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

134

7.4 Balance Sheet

Year 1 Description Asset Current Assets Cash Total Current Assets Fixed Assets Land & Building Dental Equipments office supply Fee Depreciation Total Fixed Assets Total Assets Liabilities & Owners' Equity Current Liabilities Tax Tax 30% Total Liabilities Investor Capital Principal Payment Remain investor capital beginning retain earning retained earning total retain earning total equity total liability+ Total Equity 0 625,469 625,469 100,000,000 1666666.66 98,333,333 0 1,313,486 1,313,486 99,646,819 100,272,288 625469 756,687 1,382,157 98,333,333 1666666.66 96,666,667 1,313,486 1,589,043 2,902,529 99,569,196 100,951,352 1,382,157 1,022,619 2,404,776 96,666,667 1666666.66 95,000,000 2,902,529 2,147,501 5,050,030 100,050,030 102,454,806 2,404,776 759,864 3,164,640 95,000,000 1666666.66 93,333,333 5,050,030 1,595,715 6,645,745 99,979,078 103,143,718 3164640.3 1,220,480 4,385,120 93,333,333 1666666.66 91,666,667 6,645,745 2,563,007 9,208,752 100,875,418 105,260,538 4385119.8 1,147,615 5,532,734 91,666,667 1666666.66 90,000,000 9,208,752 2,409,990.66 11,618,742 101,618,742 107,151,477 5532734.4 1,087,071 6,619,805 90,000,000 1666666.66 88,333,333 11,618,742 2,282,849.10 13,901,591 102,234,925 108,854,730 6619805.4 1,074,653 7,694,459 88,333,333 1666666.66 86,666,667 13,901,591 2,256,771.51 16,158,363 102,825,030 110,519,488 7694458.5 1,369,688 9,064,146 86,666,667 1666666.66 85,000,000 16,158,363 2,876,344 19,034,707 104,034,707 113,098,853 9064146 1,159,400 10,223,546 85,000,000 1666666.66 83,333,333 19,034,707 2,434,740 21,469,447 104,802,780 115,026,326 10223546.1 950,841 11,174,387 83,333,333 1666666.66 81,666,667 21,469,447 1,996,767 23,466,214 105,132,880 116,307,268 11174387.4 1,491,735 12,666,123 81,666,667 1666666.66 80,000,000 23,466,214 3,132,644 26,598,858 106,598,858 119,264,980 26,598,858 12,666,123 12,666,123 1,090,000,000 20,000,000 65,000,000 3,459,876 692,413 7,590 287,119 68,872,760 100,272,288 65,000,000 3,172,757 692,413 7,590 287,119 68,585,641 100,951,352 65,000,000 2,885,638 692,413 7,590 287,119 68,298,522 102,454,806 65,000,000 2,598,519 692,413 7,590 287,119 68,011,403 103,143,718 65,000,000 2,311,400 692,413 7,590 287,119 67,724,284 105,260,538 65,000,000 2,024,281 692,413 7,590 287,119 67,437,165 107,151,477 65,000,000 1,737,162 692,413 7,590 287,119 67,150,046 108,854,730 65,000,000 1,450,043 692,413 7,590 287,119 66,862,927 110,519,488 65,000,000 1,162,924 692,413 7,590 287,119 66,575,808 113,098,853 65,000,000 875,805 692,413 7,590 287,119 66,288,689 115,026,326 65,000,000 588,686 692,413 7,590 287,119 66,001,570 116,307,268 65,000,000 301,567 692,413 7,590 287,119 65,714,451 119,264,980 31,399,528 31,399,528 32,365,711 32,365,711 34,156,284 34,156,284 35,132,315 35,132,315 37,536,254 37,536,254 39,714,312 39,714,312 41,704,684 41,704,684 43,656,561 43,656,561 46,523,045 46,523,045 48,737,637 48,737,637 50,305,698 50,305,698 53,550,529 53,550,529 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

135

Year 2
Description Asset Current Assets Cash Total Current Assets Fixed Assets Land & Building Dental Equipments Office Supply Fee Less : Accumulated Depreciation Total Fixed Assets Total Assets Liabilities & Owners' Equity Current Liabilities Long-term debt Less : Loan Principal Total Liabilities Owners' Equity Retain Earnings Total Owners' Equity Total Liabilities & Owners' Equity 31,364,675 31,364,675 109,698,008 34,251,355 34,251,355 110,918,022 36,874,539 36,874,539 111,874,539 39,845,727 39,845,727 113,179,060 42,805,639 42,805,639 114,472,305 45,865,270 45,865,270 115,865,270 48,295,873 48,295,873 116,629,206 50,749,902 50,749,902 117,416,568 53,276,365 53,276,365 118,276,365 56,093,875 56,093,875 119,427,208 58,878,435 58,878,435 120,545,101 62,459,787 62,459,787 122,459,787 560,761,440 560,761,440 1,390,761,441 80,000,000 1,666,667 78,333,333 78,333,333 1,666,667 76,666,667 76,666,667 1,666,667 75,000,000 75,000,000 1,666,667 73,333,333 73,333,333 1,666,667 71,666,667 71,666,667 1,666,667 70,000,000 70,000,000 1,666,667 68,333,333 68,333,333 1,666,667 66,666,667 66,666,667 1,666,667 65,000,000 65,000,000 1,666,667 63,333,333 63,333,333 1,666,667 61,666,667 61,666,667 1,666,667 60,000,000 850,000,000 20,000,000 830,000,001 65,000,000 3,459,876 692,413 7,590 3,732,547 65,427,332 67,767,673 65,000,000 3,459,876 692,413 7,590 4,019,666 65,140,213 68,206,845 65,000,000 3,459,876 692,413 7,590 4,306,785 64,853,094 67,032,430 65,000,000 3,459,876 692,413 7,590 4,593,904 64,565,975 67,093,315 65,000,000 3,459,876 692,413 7,590 4,881,023 64,278,856 67,730,620 65,000,000 3,459,876 692,413 7,590 5,168,142 63,991,737 67,231,320 65,000,000 3,459,876 692,413 7,590 5,455,261 63,704,618 66,003,273 65,000,000 3,459,876 692,413 7,590 5,742,380 63,417,499 65,739,580 65,000,000 3,459,876 692,413 7,590 6,029,499 63,130,380 65,836,796 65,000,000 3,459,876 692,413 7,590 6,316,618 62,843,261 65,840,723 65,000,000 3,459,876 692,413 7,590 6,603,737 62,556,142 65,520,654 65,000,000 3,459,876 692,413 7,590 6,890,856 62,269,023 66,030,327 780,000,000 41,518,512 8,308,956 91,080 63,740,418 766,178,130 800,033,557 2,340,341 2,340,341 3,066,632 3,066,632 2,179,336 2,179,336 2,527,340 2,527,340 3,451,764 3,451,764 3,239,583 3,239,583 2,298,655 2,298,655 2,322,081 2,322,081 2,706,416 2,706,416 2,997,462 2,997,462 2,964,512 2,964,512 3,761,304 3,761,304 33,855,427 33,855,427 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

136

Year 3
Description Asset Current Assets Cash Total Current Assets Fixed Assets Land & Building Dental Equipments Office Supply Fee Less : Accumulated Depreciation Total Fixed Assets Total Assets Liabilities & Owners' Equity Current Liabilities Long-term debt Less : Loan Principal Total Liabilities Owners' Equity Retain Earnings Total Owners' Equity Total Liabilities & Owners' Equity 66,870,180 66,870,180 125,203,513.28 72,350,930 72,350,930 129,017,596.32 78,000,360 78,000,360 133,000,360.06 84,158,801 84,158,801 137,492,134.70 90,850,041 90,850,041 142,516,707.74 96,801,219 96,801,219 146,801,218.68 105,653,941 105,653,941 153,987,274.12 113,220,381 113,220,381 159,887,047.26 119,563,293 119,563,293 164,563,293.40 126,234,779 126,234,779 169,568,112.44 133,022,622 133,022,622 174,689,288.58 139,462,990 139,462,990 179,462,990.52 1,226,189,537 1,226,189,537 1,816,189,537.08 60,000,000 1,666,667 58,333,333 58,333,333 1,666,667 56,666,667 56,666,667 1,666,667 55,000,000 55,000,000 1,666,667 53,333,333 53,333,333 1,666,667 51,666,667 51,666,667 1,666,667 50,000,000 50,000,000 1,666,667 48,333,333 48,333,333 1,666,667 46,666,667 46,666,667 1,666,667 45,000,000 45,000,000 1,666,667 43,333,333 43,333,333 1,666,667 41,666,667 41,666,667 1,666,667 40,000,000 610,000,000 20,000,000 590,000,001 65,000,000 3,459,876 692,413 7,590 7,177,975 61,981,904 67,196,049 65,000,000 3,459,876 692,413 7,590 7,465,094 61,694,785 68,135,237 65,000,000 3,459,876 692,413 7,590 7,752,213 61,407,666 68,016,798 65,000,000 3,459,876 692,413 7,590 8,039,332 61,120,547 68,238,691 65,000,000 3,459,876 692,413 7,590 8,326,451 60,833,428 68,484,370 65,000,000 3,459,876 692,413 7,590 8,613,570 60,546,309 68,236,939 65,000,000 3,459,876 692,413 7,590 8,900,689 60,259,190 69,915,664 65,000,000 3,459,876 692,413 7,590 9,187,808 59,972,071 68,342,263 65,000,000 3,459,876 692,413 7,590 9,474,927 59,684,952 67,767,317 65,000,000 3,459,876 692,413 7,590 9,762,046 59,397,833 66,873,071 65,000,000 3,459,876 692,413 7,590 10,049,165 59,110,714 66,702,309 65,000,000 3,459,876 692,413 7,590 10,336,284 58,823,595 67,003,416 829,918,548 919,997,679 780,000,000 41,518,512 8,308,956 91,080 5,214,145 5,214,145 6,440,452 6,440,452 6,609,132 6,609,132 7,118,144 7,118,144 7,650,942 7,650,942 7,690,630 7,690,630 9,656,474 9,656,474 8,370,192 8,370,192 8,082,365 8,082,365 7,475,238 7,475,238 7,591,595 7,591,595 8,179,821 8,179,821 90,079,131 90,079,131 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

137

Year 4
Description Asset Current Assets Cash Total Current Assets Fixed Assets Land & Building Dental Equipments Office Supply Fee Less : Accumulated Depreciation Total Fixed Assets Total Assets Liabilities & Owners' Equity Current Liabilities Long-term debt Less : Loan Principal Total Liabilities Owners' Equity Retain Earnings Total Owners' Equity Total Liabilities & Owners' Equity 174,149,806 174,149,806 180,060,013 180,060,013 187,387,904 187,387,904 196,714,428 196,714,428 206,150,009 206,150,009 215,716,022 215,716,022 225,495,945 225,495,945 235,206,095 235,206,095 245,445,187 245,445,187 257,212,259 257,212,259 269,616,018 269,616,018 280,963,622 280,963,622 2,674,117,307 2,674,117,307 40,000,000 1,666,667 38,333,333 38,333,333 1,666,667 36,666,667 36,666,667 1,666,667 35,000,000 35,000,000 1,666,667 33,333,333 33,333,333 1,666,667 31,666,667 31,666,667 1,666,667 30,000,000 30,000,000 1,666,667 28,333,333 28,333,333 1,666,667 26,666,667 26,666,667 1,666,667 25,000,000 25,000,000 1,666,667 23,333,333 23,333,333 1,666,667 21,666,667 21,666,667 1,666,667 20,000,000 370,000,000 20,000,000 350,000,001 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 780,000,000 41,518,512 8,308,956 91,080 36,426,268 36,426,268 7,649,660 7,649,660 9,691,143 9,691,143 10,130,276 10,130,276 10,239,333 10,239,333 11,305,466 11,305,466 12,143,175 12,143,175 12,073,402 12,073,402 11,978,544 11,978,544 12,570,725 12,570,725 13,207,511 13,207,511 13,710,856 13,710,856 161,126,359 161,126,359 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

10,623,403 58,536,476 94,962,744

10,910,522 58,249,357 65,899,017

11,197,641 57,962,238 67,653,381

11,484,760 57,675,119 67,805,395

11,771,879 57,388,000 67,627,333

12,058,998 57,100,881 68,406,347

12,346,117 56,813,762 68,956,937

12,633,236 56,526,643 68,600,045

12,920,355 56,239,524 68,218,068

13,207,474 55,952,405 68,523,130

13,494,593 55,665,286 68,872,797

13,781,712 55,378,167 69,089,023

146,430,690 683,487,858 844,614,217

212,483,139.38

216,726,680.02

222,387,903.76

230,047,761.10

237,816,675.64

245,716,022.38

253,829,278.22

261,872,761.36

270,445,187.10

280,545,592.64

291,282,684.48

300,963,621.72

3,024,117,307.78

138

Year 5
Description Asset Current Assets Cash Total Current Assets Fixed Assets Land & Building Dental Equipments Office Supply Fee Less : Accumulated Depreciation Total Fixed Assets Total Assets Liabilities & Owners' Equity Current Liabilities Long-term debt Less : Loan Principal Total Liabilities Owners' Equity Retain Earnings Total Owners' Equity Total Liabilities & Owners' Equity 285,783,649 285,783,649 295,000,264 295,000,264 302,524,305 302,524,305 309,918,325 309,918,325 317,863,488 317,863,488 326,934,489 326,934,489 337,349,261 337,349,261 348,275,834 348,275,834 359,809,236 359,809,236 371,472,727 371,472,727 383,968,295 383,968,295 397,282,796 397,282,796 4,036,182,667 4,036,182,667 20,000,000 1,666,667 18,333,333 18,333,333 1,666,667 16,666,667 16,666,667 1,666,667 15,000,000 15,000,000 1,666,667 13,333,333 13,333,333 1,666,667 11,666,667 11,666,667 1,666,667 10,000,000 10,000,000 1,666,667 8,333,333 8,333,333 1,666,667 6,666,667 6,666,667 1,666,667 5,000,000 5,000,000 1,666,667 3,333,333 3,333,333 1,666,667 1,666,667 1,666,667 1,666,667 0 130,000,000 20,000,000 110,000,001 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 65,000,000 3,459,876 692,413 7,590 780,000,000 41,518,512 8,308,956 91,080 4,688,080 4,688,080 9,084,668 9,084,668 7,392,093 7,392,093 8,197,772 8,197,772 8,748,915 8,748,915 9,250,954 9,250,954 10,594,724 10,594,724 11,418,425 11,418,425 12,025,254 12,025,254 13,402,943 13,402,943 14,235,020 14,235,020 14,118,253 14,118,253 123,157,100 123,157,100 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

14,068,831 55,091,048 59,779,128

14,355,950 54,803,929 63,888,597

14,643,096 54,516,783 61,908,876

14,930,188 54,229,691 62,427,463

15,217,307 53,942,572 62,691,487

15,504,426 53,655,453 62,906,407

15,791,545 53,368,334 63,963,058

16,078,664 53,081,215 64,499,640

16,365,783 52,794,096 64,819,350

16,652,902 52,506,977 65,909,920

16,940,021 52,219,858 66,454,878

17,227,140 51,932,739 66,050,992

187,775,853 642,142,695 765,299,795

304,116,982.68

311,666,931.02

317,524,304.56

323,251,658.10

329,530,154.34

336,934,489.38

345,682,594.12

354,942,500.26

364,809,235.90

374,806,059.94

385,634,961.68

397,282,795.82

4,146,182,667.78

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7.5 NPV Net present value is equal to 9,568,138,466.92 for 6o months at the discount rate 15% per year.

7.6 IRR Interest rate return of Dentist Center is equal 141%.

7.7 Conclusion Dentist Center borrows some money from Siam Commercial Bank about 100,000,000 baht to invest in dental business. The bank require interest 0.5% that we have ability to pay loan within 5 years. The number of profit will be increase since year 2- year 5

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CHAPTER 8 : RISK MANAGEMENT

8.1 External Risk

8.1.1 Politic The risk that investment's returns could suffer as a result of political changes or instability in a country. Instability affecting investment returns could stem from a change in government, legislative bodies, other foreign policy makers, or military control. Inside of politic, now is big problem of Thailand, there are conflict between red shirt and yellow shirt. Political risks are notoriously hard to quantify because there are limited sample sizes or case studies when discussing an individual nation. Some political risks can be insured against through international agencies or other government bodies. The outcome of a political risk could drag down investment returns or even go so far as to remove the ability to withdraw capital from an investment. Thai government supports the dentist of the country because the teeth problem is the revolving money of Thailand so, in politics it is not too much trouble.

8.1.2 Economic Economic has an effect to worldwide and is main factor that affect directly especially the business. Economic risk is the danger that the economy could turn against our investment. Economic is an indicator to predict such as income, standard of living, and growth rate of business. If occur economic problem or income reduce, people will increase more carefully to spend money many businesses will lose of sale, that may risk to small and new business and may risk to our business. The possibility that an economic downturn will negatively impact an investment immediately or during a recession carries a great deal of economic risk. Economic risk is closely related to political risk as government decisions impacting the economy may also affect an investment. For example, a central bank may raise interest rates or the legislature may raise taxes, and this may result in economic conditions impacting an investment.

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8.1.3 Socio-Cultural Nowadays the world has change to better than the past. Today people can communicate around the world and have a new technology. People can communicate around the world. Oral health has been identified as one of the most challenging global in impact due to the highly interconnected and integrated world economy along with other unpredictable events such as the Asian financial crisis and global terrorism Culture of each continent such America, Europe, Asia come to Thailand include about dental. So, Thailand will focus on oral health Therefore we will launch campaign for people in the area of Chiang Rai.

8.2 Internal Risk 8.2.1 Strategic Risk The dentist center we are the dental clinic. We will hire the professional dentist to work at our clinic. Nevertheless, the professional dentist wants to require high salary but we cannot give the high salary to them because if we are not successful in our company we also cannot give it to them. When the dentist can be makes the high satisfaction or the many customers like to treat with our clinic and the profit of our company trend to increase we will increase the salary for the employee. Sometime the mistake can occur while treat the teeth that can come from the dentist and can come from the customer. So, we will brief the dentist is work to be carefully very much. We will tell to dentist must care the customer like care the family. We try to protect the mistake that occur when treat the teeth. But the mistake is occurring always we must to fire the dentist or train a dentist to have high skill o treat the customer as well. The product of the dental is a main product of our clinic so we try to use the quality material to make the product for protecting the mistake or dissatisfaction from the customer.

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8.2.2 Marketing Risk Changes in the demand of our customer industries affect our operations. Such changes may be related to, among other things, economic cycles and strategy changes in our customer companies, competitive position, product requirements, or environmental aspects. The aim of our company: To differentiate ourselves from our competitors by offering technological know-how that supports sustainability, local presence, a comprehensive services offering and a long-term commitment to our customers. To operate flexibly and cost-efficiently in an effort to ensure our competitiveness. Our goal is to strengthen our presence in emerging markets where we estimate the demand for our products and services will grow in the upcoming years faster than in developed markets. We actively monitor changes in our competitor field. (Source: http://www.metso.com/corporation/ir_eng.nsf/WebWID/WTB-041109-2256F5732F?OpenDocument)

8.2.3 Operation Risk FAA Systems Safety Handbook defined the operation risk as decision-making tool that helps to systematically identify risks and benefits and determine the best courses of action for any given situation(p.2). Operation risk is designed to minimize risks in order to reduce mishaps, preserve assets, and safeguard the health and welfare. The treatment, whether medical or dental will have the risk factor or limitation occurred. Operation can be the risk for the dental business and customers.

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8.2.3.1 The risk of the giving data

The operating of data record into the system before treating the patient medical records too carefully. In case of a procedural at high risk or there maybe complications after treatment, the prognosis is poor, or may not meet the expectations of patients such as dental implant, medical immobilization. Children make sure that informed the medical to their parent. The patients who has complex treatment, dentist need to plan the treatment conjunction with written and some patients need to treatment more than one dentist, in case need to identify dentists name only one person for management of patients treated with continuous appropriately and make communication more effective and the most benefit for the patient. Limitation cost to the treatment of patients. Patients or their parent should be aware of the costs incurred by the treatment plan with the dentist before treatment. Should be providing proof of medical expenses that are accessible to patients or providing notice of appropriate treatment before the treatment. When a complication or imperfection of their patients for the tools. The patient or their parent must be aware of problem and understand include the prognosis and the treatment is given. 8.2.3.2 The risk of safety Appointment the patient, called name and last name correct for medical record of each patient. The extraction of teeth, encourage identifies two ways to remove the tooth such as #16 and 6 or use mark site in diagnostic radiology (X-ray) or dental model. Measurement of blood pressure and pulse of patients at least 20 years old all of above the patients who use our service first and before each treatment or procedure with high risk. Question the patients illness history and treatment history every time they come to get service. The patients who cannot control their disease or not in the process of medical treatment should be consult a doctor before the treatment. Procedure with a high risk is procedure that can be caused trauma to the tissues in the mouth. Its impact on other important systems of the body, whole of procedure or from the stress of the patients procedure such as extraction tooth, oral surgery, root canal treatment is difficult and use long time. According to Prof.Thepsitha, (2010)The elderly patients, anesthesia nerves Inferior Alveolar Nerve should stop or absorb to observe that there is blood flow from the needle into the vein or not? And do not injection into the end length because prevent the risk of fractures of the needle at the junction with the plastic (p.10).

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8.2.3.3 The risk of infection

Infection of protective barriers those are between patients and dentists, concern with cleanliness and safety for dentist such as mask, face shield, and cloth to safe bacteria. Infection of instrument processing, if the tool was already to use and reuse make ensure that the cleaning, disinfection, and sterilization do not result in distribute bacteria. It should be packed in appropriately container. Surface asepsis, need to clean the surface and everything in the area such as table, chair, dental unit, room wall to the sterile area. Do not use alcohol as a disinfectant for dental and should not be used Glutaraldehyde to disinfect surfaces. Promoting measures to control infection within the dental center to clear and educate and inform or advise workers or those involved to be a real act.

8.2.3.4 Health Our company has social insurance for our employees because of according to the law that our companies have more than one staff, so we have to apply social insurance. The social security are insurance benefits to staff in case of injury or illness, disability, die, maternity, children welfare, old age, and unemployed. By the way, if employee have less of injure or illness or accident during work, our company have medical box for first aid. 7 benefits for insured Department of public welfare have responsibility about take care and protect employee in the company, and in the company should have employees more than 1 person. When the employees have an injury, disability, and dies but not as work including confined, welfare of children, old age, and unemployment of social security act. These benefits will receive the following benefits in each case.

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1. Case of injury or illness, not because of work The employee can admit in the hospital that specify in right certificate. The insured have not to pay for treatment, but in emergency case, the insured cannot treatment in the hospital that specify in right certificate, he should treatment in any of hospital, and the relative of insured should tell the hospital that specify in right certification immediately. In medical expense, insured can withdrawal medical service actually paid within 72 hours.

2. Case of disability, not because of work Benefits of insured are 2.1 Receive medical treatment actually paid that not exceed 2,000 Baht 2.2 Receive pay contributions but not less than three months before the medical board define to a disability. 2.3 Receive compensation for lack of income per month 50 percent of wage forever. 2.4 Receive cost of rehabilitation process of disability of body, mind, and occupation in the rule of right certificate actually paid not exceed 40,000 Baht.

3. Case of die, not because of work Benefits of insured are 3.1 Managing funeral are receive the funeral 40,000 Baht 3.2 Decadences of decades have received subvention as follows 3.2.1 Case of insured contribution more than 3 years, but not exceed 10 years, decadence or person entitled receive subvention equal with wage average of dead once a month. 3.2.2 Case of insured contribution more than 10 years, decadence or person entitled receive subvention equal to wage average of dead 5 months.

4. Case of maternity Benefits of insured are 4.1 women insured 4.1.1 Receive maternity benefits 12,000 Baht not over 2 times.

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4.1.2 To pay contributions for not less than seven months before childbirth. 4.2 Insured men who have wife that is not insured 4.2.1 They can use the right 2 times by receive the cost of confined 12,000 Baht per time, but cannot receive subvention of vacation for confined. 4.3 Husband and wife are insured 4.3.1 Insured can used the right 2 different times. They should used wife insurance first because make they receive the subvention of vacation for confined, however confined insured not exceed 4 times per family, the children who used the right issue that cannot be drawn down the confined again.

5. Case of children welfare Benefit of insured are They receive subvention of children 350 Baht per month for per 1 child for children under the rule that not more than 6 years at a time, and not exceed 2 persons.

6. Case of old age Benefit of insured are 6.1 Pension of old age - They should received when they save the money completed in 180 month or the ages of insured are 55 years, and finished insured when the insured receive the money per month forever. 6.2 Retirement pay of old age - They should received when they save the money uncompleted in 180 months or the age of insured 55 years, and finished the insured when insured are death, and old. They received a sum of money at once. 7. Case of dentistry Benefit of insured are 7.1 The insurer is entitled to reimbursement for medical services in dentist only. In case of dental fillings and scaling a period of not less than 250 baht and 500 baht per year. They have a dental prosthesis removable base acrylic. the 1-5 Tennessee in the amount not exceeding 1,200 baht more than 5 teeth. (Source: http://www.tu.ac.th/org/ofrector/person/welfare/soci.htm)

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8.2.4 Financial risk There are three cases in financial risk such as sales decrease, interest increase and expense increase.

8.2.4.1 Sales decrease

We assume that sales volume will be decreased from actual sales 5%, 10% and 15% as following.

Sale decrease 5% Description Sales Total sale Less Cost of goods sold
Medicine Other Cost of Goods Sold Year 1
60,378,200 12,320,050 49,650 154,686 12,524,386 47,853,814 8,811,205 39,042,609 500,000 38,542,609 11,562,783 26,979,826

Year 2
70,177,165 17,154,500 69,600 172,402 17,396,502 52,780,663 8,466,342 44,314,321 500,000 43,814,321 13,144,296 30,670,025

Year 3
141,104,640 29,630,500 83,020 170,763 29,884,283 111,220,357 8,142,342 103,078,015 500,000 102,578,015 30773404.5 71,804,611

Year 4
234,869,260 36,180,400 84,100 174,479 36,438,979 198,430,281 8,148,205 190,282,076 500,000 189,782,076 56,934,623 132,847,453

Year 5
188,551,725 23,392,500 86,700 177,712 23,656,912 164,894,813 8,148,342 156,746,471 500,000 156,246,471 46,873,941 109,372,530

Water Supply Electricity Supply

Total cost of goods sold

Gross Income Total operating expenses

Operating Income (Loss)

Interest Expense EBIT Income Tax 30% Net Income(Loss)

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Sale decrease 10%

Description Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold Gross Income Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) 49,650 154,686 12,524,386 44,676,014 8,811,205 35,864,809 500,000 35,364,809 10,609,443 24,755,366 69,600 172,402 17,396,502 49,087,128 8,466,342 40,620,786 500,000 40,120,786 12,036,236 28,084,550 83,020 170,763 29,884,283 103,793,797 8,142,342 95,651,455 500,000 95,151,455 28545436.5 66,606,019 84,100 174,479 36,438,979 186,068,741 8,148,205 177,920,536 500,000 177,420,536 53,226,161 124,194,375 86,700 177,712 23,656,912 154,971,038 8,148,342 146,822,696 500,000 146,322,696 43,896,809 102,425,887 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500 57,200,400 66,483,630 133,678,080 222,507,720 178,627,950 Year 1 Year 2 Year 3 Year 4 Year 5

Sale decrease 15%

Description Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold Gross Income Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) 49,650 154,686 12,524,386 41,498,214 8,811,205 32,687,009 500,000 32,187,009 9,656,103 22,530,906 69,600 172,402 17,396,502 45,393,593 8,466,342 36,927,251 500,000 36,427,251 10,928,175 25,499,076 83,020 170,763 29,884,283 96,367,237 8,142,342 88,224,895 500000 87,724,895 26317468.5 61,407,427 84,100 174,479 36,438,979 173,707,201 8,148,205 165,558,996 500,000 165,058,996 49,517,699 115,541,297 86,700 177,712 23,656,912 145,047,263 8,148,342 136,898,921 500,000 136,398,921 40,919,676 95,479,245 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500 54,022,600 62,790,095 126,251,520 210,146,180 168,704,175 Year 1 Year 2 Year 3 Year 4 Year 5

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8.2.4.2 Interest increase We assume that interest rate will be increased become to 5%, 10%, and 15%.

Interest Expense increase 5%

Description Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold Gross Income Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) Year 1 63,556,000 12,320,050 49,650 154,686 12,524,386 51,031,614 8,811,205 42,220,409 525,000 41,695,409 12,508,622.70 29,186,786 Year 2 73,870,700 17,154,500 69,600 172,402 17,396,502 56,474,198 8,466,342 48,007,856 525,000 47,482,856 14244856.8 33,237,999 Year 3 148,531,200 29,630,500 83,020 170,763 29,884,283 118646917 8,142,342 110504575 525,000 109979575 32993872.5 76985702.5 Year 4 247,230,800 36,180,400 84,100 174,479 36,438,979 210,791,821 8,148,205 202,643,616 525,000 202,118,616 60,635,585 141,483,031 Year 5 198,475,500 23,392,500 86,700 177,712 23,656,912 174,818,588 8,148,342 166,670,246 525,000 166,145,246 49,843,574 116,301,672

Interest Expense increase 10%

Description Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold Gross Income Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) Year 1 63556000 12,320,050 49,650 154,686 12,524,386 51,031,614 8,811,205 42,220,409 550,000 41,670,409 12,501,123 29,169,286 Year 2 73,870,700 17,154,500 69,600 172,402 17,396,502 56,474,198 8,466,342 48,007,856 550,000 47,457,856 14,237,357 33,220,499 Year 3 148,531,200 29,630,500 83,020 170,763 29,884,283 118646917 8,142,342 110504575 550,000 109954575 32986372.5 76,968,202.50 Year 4 247,230,800 36,180,400 84,100 174,479 36,438,979 210,791,821 8,148,205 202,643,616 550,000 202,093,616 60,628,085 141,465,531 Year 5 198,475,500 23,392,500 86,700 177,712 23,656,912 174,818,588 8,148,342 166,670,246 550,000 166,120,246 49,836,074 116,284,172

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Interest Expense increase 15%

Description Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold Gross Income Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss) Year 1 63556000 12,320,050 49,650 154,686 12,524,386 51,031,614 8,811,205 42,220,409 575000 41,645,409 12,493,623 29,151,786 Year 2 73,870,700 17,154,500 69,600 172,402 17,396,502 56,474,198 8,466,342 48,007,856 575,000 47,432,856 14,229,857 33,202,999 Year 3 148,531,200 29,630,500 83,020 170,763 29,884,283 118646917 8,142,342 110504575 575,000 109929575 32978872.5 76950702.5 Year 4 247,230,800 36,180,400 84,100 174,479 36,438,979 210,791,821 8,148,205 202,643,616 575,000 202,068,616 60,620,585 141,448,031 Year 5 198,475,500 23,392,500 86,700 177,712 23,656,912 174,818,588 8,148,342 166,670,246 575,000 166,095,246 49,828,574 116,266,672

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8.2.4.3 Expense increase

We assume that expense will be increase 5%, 10% and 15%

Description Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold Gross Income Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss)

Expense Increase 5% Year 1 Year 2 63556000 12,320,050 49,650 154,686 12,524,386 51,031,614 9,251,765 41,779,849 500,000 41,279,849 12383954.6 28,895,894 73,870,700 17,154,500 69,600 172,402 17,396,502 56,474,198 8,889,659 47,584,539 500,000 47,084,539 14,125,362 32,959,177

Year 3 148,531,200 29,630,500 83,020 170,763 29,884,283 118646917 8,549,459 110,097,458 500,000 109,597,458 32879237.37 76,718,221

Year 4 247,230,800 36,180,400 84,100 174,479 36,438,979 210,791,821 8,555,615 202,236,206 500,000 201,736,206 60,520,862 141,215,344

Year 5 198,475,500 23,392,500 86,700 177,712 23,656,912 174,818,588 8,555,759 166,262,829 500,000 165,762,829 49,728,849 116,033,980

Description Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold Gross Income Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss)

Expense Increase 10% Year 1 Year 2 63,556,000 73,870,700 12,320,050 17,154,500 49,650 69,600 154,686 172,402 12,524,386 17,396,502 51,031,614 9,692,326 41,339,289 500,000 40,839,289 12,251,787 56,474,198 9,312,976 47,161,222 500,000 46,661,222 13,998,367

Year 3 148,531,200 29,630,500 83,020 170,763 29,884,283

Year 4 247,230,800 36,180,400 84,100 174,479 36,438,979 210,791,821 8,963,026 201,828,796 500,000 201,328,796 60,398,639 140,930,157

Year 5 198,475,500 23,392,500 86,700 177,712 23,656,912 174,818,588 8,963,176 165,855,412 500,000 165,355,412 49,606,624 115,748,788

28,587,502 32,662,855

118646917 8,956,576 109,690,341 500,000 109,190,341 32757102.24 76,433,239

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Description Sales Total sale Less Cost of goods sold Medicine Other Cost of Goods Sold Water Supply Electricity Supply Total cost of goods sold Gross Income Total operating expenses Operating Income (Loss) Interest Expense EBIT Income Tax 30% Net Income(Loss)

Expense Increase 15% Year 1 Year 2 Year 3 63,556,000 12,320,050 49,650 154,686 12,524,386 51,031,614 10,132,886 40,898,728 500,000 40,398,728 12,119,618 28,279,110 73,870,700 17,154,500 69,600 172,402 17,396,502 56,474,198 9,736,293 46,737,905 500,000 46,237,905 13,871,371 32,366,533 148,531,200 29,630,500 83,020 170,763 29,884,283 118646917 9,363,693 109,283,224 500,000 108,783,224 32634967.11 76,148,257

Year 4 247,230,800 36,180,400 84,100 174,479 36,438,979 210,791,821 9,370,436 201,421,385 500,000 200,921,385 60,276,416 140,644,970

Year 5 198,475,500 23,392,500 86,700 177,712 23,656,912 174,818,588 9,370,593 165,447,995 500,000 164,947,995 49,484,398 115,463,596

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8.3 Conclusion

In this time people have to take care their health more than the past, particular oral health. Orthodontic is a one of problem that patient interested and pay more attention to that. At the same time we have many external risks for example in the case of politics, we have risk from the none-stable of politic in Thailand, changing the legislative, red shirt and yellow shirt, and nonsense protest happen all the time. In case of economic risk, it is from the economy in the worldwide, there is not-stable in the economic including Asian crisis in term of sociocultural risk. It affected to the people in the decision purchasing. About internal risk for example in the case of strategic risk; may happen from the mistake of dentists and patient in case take care of their self. In the operation risk, we concern in giving data risk (lack of communication, lack of information), safety risk (fake in registration, confuse in calling patient name), risk of infection, and risk in health (we provide the insurance to our employees for make sure that they safety and happy with their job) In this way our center prepares the solution to support the risk that may be happen as well.

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CHAPTER 9 : SUMMARY

Dentist Centre located in downtown.

The area about 30 rai that nearly with

Sankhongluang Rd.. The dental center has a park car for the customers who use our services. Places nearby are Chiang Rai Pracha Nukhro Hospital, The Overbrook Hospital, Chiang Rai Wittayakhom School. The product of our centre that provide to patient such as Dental Implant, Oral Surgery, Restorative Dentistry, Prosthodontics, Periodontal Treatment, Endodontic, Orthodontics, Pedodontics, Teeth Whitening. We open daily 10.00 am. - 08.00 pm. We provide our service in high safety modern technology that the customer can trust in our service when they visit to our dentist. Our target customers are focus on the all of age that pays attention to their oral health. Especially we concern the people who live in Chiang rai and around the northern part of Thailand. Our centre borrows money from Siam Commercial Bank around 100,000,000 Baht with interest rate 0.5% of each month in five years. At the first year we gain some profit that is the symbol of successful. There are 2 main risks such as external and internal risk. We also provide the way to eliminate those risks.

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