Light Longan Asian Fruit Seat No.5 Sect 1

Acknowledgement

This project would not have been possible without the guidance and the help of

several individuals who in one way or another contributed and extended their valuable

assistance in the preparation and completion of this project.

First and foremost, my utmost gratitude to Mr.Chaiyawat Thongintr, professor of the

Mae Fah Luang University whose sincerity and encouragement we will never forget.

Mr.Chaiyawat has been our inspiration as we hurdle all the obstacles in the completion this

project.

-Mr.Mongkon Muenapai the owner of Piyamongkon KB Asian Fruit. Who had kind

concern and consideration regarding to give our project requirements the suggestion.

Last but not the least, Business administration colleagues and our team, for kind and

their patience to work in this project and encourage us in completion this project

Mr. Khidtapol Puston

Miss Theerain Nittaya

Mr. Theppakorn Saison

Mr. Yuttana Fouwong

Mr. Kittin Luangwanna

Miss Chompunoot Pongsopa

Miss Piyanoot Muenapai

Miss Yupaporn Praiwan

Table of contents

Topic Page

Chapter 1 Introduction 1

1.1 Background and significance of the project 2

1.2 Project objective 3

1.3 Benefit of project 3

1.4 Activities/Time Frame 4

Chapter 2 Industry Profile 5

2.1 Nature of industry 6

2.2 Situation of Industry 6

2.3 Product and Service 12

2.4 Vision 13

2.5 Mission 13

2.6 Strategy 13

- 2.6.1 Corporate Level 13

- 2.6.2 Business Strategy 13

- 2.6.3 Functional Strategy 14

Chapter 3 Marketing Feasibility Study 15

3.1 Marketing Analysis 16

- 3.1.1 General Environment Analysis 16

- 3.1.2 Competition Analysis (3Cs) Analysis 20

Topic Page

- 3.1.3 Target Analysis 24

- 3.1.4 Position Analysis 25

3.2 Marketing Mix Strategy 26

- 3.2.1 Product strategy 26

- 3.2.2 Price strategy 27

- 3.2.3 Place strategy 28

- 3.2.4 Promotion Strategy 28

3.3 Sale Forecast /Profit Estimation 29

3.4 Marketing Expenses (sale incentive) 31

3.5 Conclusion in market feasibility 34

Chapter 4 Investment 37

4.1 Cost of investment 38

- 4.1.1 Pre-Operating cost 38

4.2 Equipment and tool 41

- 4.2.1 Machine/tool/equipment 41

4.3 Depreciation 53

- 4.3.1 Depreciation of Pre-Operating cost 53

- 4.3.2 Depreciation of equipment/tools 55

Chapter 5 Operations 61

5.1 Raw material 62

- 5.1.1 Product Characteristics 62

- 5.1.2 Cost of raw material (fresh longan) 63

Topic Page

- 5.1.3 Packaging 64

- 5.1.4 Firewood 65

- 5.1.5 Total raw material 65

5.2 Direct Labor 66

- 5.2.1 Male Staff 66

- 5.2.2 Female Staff 66

- 5.2.3 Wages of male staff and female staff 67

5.3 Overhead 67

- 5.3.1 Water Expense 67

- 5.3.2 Electricity 67

- 5.3.3 Equipment/Tools 68

- 5.3.4 Total overhead 68

5.4 Service Process 69

5.5 Facility Management 71

Chapter 6 Organization /Administration 73

6.1 Management Analysis 74

- 6.1.1 Organization Management 74

6.2 Organization Chart 74

6.3 Administration Cost 77

- 6.3.1 Employee Salary 77

- 6.3.2 Stationary Expense 77

- 6.3.3 Electric Expense 80

Topic Page

- 6.3.4 Water Expense 80

- 6.3.5 Internet expense/month 82

- 6.3.6 Telephone expense/month 82

- 6.3.7 Billboard tax 82

6.4 Explanation Administration Cost 83

6.5 Administration Cost 85

6.6 Technical Feasibility Conclusion 87

Chapter 7 Financial Analysis 88

7.1 Income Statement 89

7.2 Statement of Cash Flow 94

7.3 Balance Sheet 99

7.4 Conclusion 104

Chapter 8 Risk Management 105

8.1 Risk analysis 106

- 8.1.1 External Forces 106

- 8.1.2 Internal Forces 107

8.2 Return On Investment (ROI), Net Present Value (NPV) and Payback Period 109

8.3 Conclusion of Risk Management 110

Chapter 9 Conclusion 111

9.1 Conclusion 112

Appendixes 115

-Appendix Financial Risk 116

Topic Page

Reference 194

1

Chapter 1

INTRODUCTION

2

1.1Background and Significance of the project

Longan was listed in the Sapindaceae plant type. It’s has many scientific names;

Euphoria longana, Nephelium longana Camb, and Dimocarpus longan Lour. (Parnin,2000).

There is someone said that longan is the native fruit of southern China, it was assumed that

the origin of longan is in southern China because the Chinese have grown the longan for

thousand years ago, most grown in Guangdong, Fukien, Guangxi, Taiwan, and Sichuan the

centered is in Fukien. They have grown longan with lychee together. In Thailand, Assumed

that longan was from southern China because around the forests in Chiang mai and Chiang

rai there are native longan with have small longan and it was called normal longan until 1896,

there is Chinese bring the 5 longan plants to give to Royal Princess Dara Rassamee in the

reign of King Rama V. Then, she gave it to her brother (Kum Tun Prince) at Chiang Mai to

plant it in Ban Sop Mae Kha or Ban Nam Tong, Sop Mae Kha subdistrict, Hang Dong

District, Chiang Mai province near the Ping River for 3 plants and 2 was planted in Bangkok

around Trok Chan. And to indentify the longan plants in Sop Mae Kha there were grown by

seed because their trees are big and tell. And guess that, in that period have not the

knowledge of graft yet and the variety of longan is Green eccentric ( Parvin Manochai,

Longan, Fruit Crops major, Faculty of Agriculture, Mae Jo University, Page4, first published

in January 2000)

Longan is the one major economic fruit of Thailand in 2008, Thailand have longan

fields around 966,831 Rai, Gain Yields about 476,930 tons (Fundamentals of Agriculture

Economic, Agriculture Information Center, Office of Agricculture Economic, Page 41). Have

main major grow area in northern are Chiang mai, Lamphun, Chiang rai, Lamphang, Phayao,

Phrae, Nan and Tak. (Source: office of extension and agricultural development district no/6

Chiang mai, http://www.ndoae.doae.go.th/longan2011/lamyai2011_index.htm).

In this project, we focused on longan which is a kind of Thai fruits. That is the 1 in 4

of Product Champion that government actively supported and promoted even production

process till export. Thai exported the longan both of freeze and processed longan product ex.

canned longan and dried longan for further processing it helps to added the value to longan

and also help to sustain the longan price in terms of excess supply and price decreased.

Finally, now processed longan is the export products that have a good trend to extend,

especially dried longan are in need of market in many countries. This is the reason why we

want to do the project feasibility to find the opportunity for doing this business.

http://www.ndoae.doae.go.th/longan2011/lamyai2011_index.htm

3

1.2Project Objectives

- To study about dried longan for further processing for export

- To study about quantity of longan yields that use for further processing and purchase

of product as well

- To study about the problems in the current situation in terms of further processing

and export

- To study the conditions of export trade of the dried longan both in the pass and the

future trend

- To study about the investments, benefits and feasibility to invest in dried longan

- To analyze market in the business and financial risk feasibility

- To learn the technical and management process in dried longan business

-To summary of the feasibility of dried longan business

1.3 Benefit of project

- To get to know about the process of dried longan for further processing for export

trade and also the problems and the suggestions

- To get to know the cost of investment and compensation of benefits that get from

dried longan

- To get to know about the financial benefits or profits of the process of dried longan

for further processing

- To know the feasibility of dried longan business in Lamphun province.

- Knowing the current situation and how to run dried longan business in the future

- We can apply all knowledge of business management for using in this project

- We can identify the opportunity to do a project which based on reality information

4

1.4 Activities/Time Frame

Table 1: Time frame November 2011 to February 2012

Operations Methods

November December January February

W

1

W

2

W

3

W

4

W

1

W

2

W

3

W

4

W

1

W

2

W

3

W

4

W

1

W

2

W

3

W

4

1. To study the general of

dried longan business in

Lamphun.

2. To study marketing

analysis in dried longan

business.

3. To study the technical

process in dried longan

business.

4. To study the financial

feasibility of dried longan

business.

5. To study and analysis

risk of dried longan

business in Lamphun.

6. Making advertising to

promote the business.

7. Grand opening the

business.

8. To Summary the

feasibility of dried longan

business in Lamphun.

5

Chapter 2

NATURE OF INDUSTRY

6

2.1 Nature of Industry

Dried longan flesh, commonly known commercially as golden dried longan flesh, is

processed agricultural product by which value is added to longan fruit. The official harvesting

season for longan runs from June to August and it is the leading fruit export crop of the

Thailand. Longan plays an important role in developing sustainable production systems in

Thailand and the country is the world's largest producer of longan, with earnings of US$57-

$61 million per year during the 2005-2007 period of the overall production area, 95% of the

98,000 hectares are located in the north and the crop yield was approximately 433 thousand

tons of longan in 2008. Important cultivars are Edor, Haeo, Biewkhiew and Srichomphu.

Seventy percent of the total production was exported as fresh, dried and canned longan.

Thailand promote the quality and safety of dried longan flesh in the local as well as

international market, for the purpose of consumer protection and for export promotion, the

Ministry of Agriculture and Cooperatives considers that it is appropriate to develop a

standard for dried longan flesh. This standard is developed based on the data obtained from

the study conducted by the National Bureau of Agricultural Commodity and Food Standards

in cooperation with Faculty of Agro-Industry of Chiang Mai University on the indicative

index which is used as quality criteria, classification and size designation of dried whole

longan fruit.

(Resource: http://www.acfs.go.th/standard/download/eng/Dried_longan_flesh.pdf)

(Resource:http://www.ajofai.info/Abstract/Exploring%20feasibility%20for%20production%2

0of%20longan%20fruit%20wine%20as%20a%20small%20scale%20enterprise%20in%20tha

iland.pdf)

2.2 Situation of Industry

China is the largest export market of Thai dried longan. They import of fresh longan

and dried longan. Because China get the benefit from Free Trade Agreement (FTA) China-

ASEAN. So they are exempt for import tax, but they still have to pay value added tax of 13%

compliance. The majority of imported fruits to China market are fresh fruits and dried longan.

The fresh fruit market in Guangzhou city. The dried longan with main markets is in town

looking loaf, Zhejiang province, Fuzhou city and Fujian province. For the path in the export

the product of Thai longan to China are mostly imported through Hong Kong to Shenzhen to

Guangzhou. Due to the customer in this channel is relatively easy, faster and reduce the cost.

After that, longan will be sent to the central market of fruit and then spread to the Jing Nan

and another city in China. The export of Thai longan to China has increased steadily.

http://www.acfs.go.th/standard/download/eng/Dried_longan_flesh.pdf

http://www.ajofai.info/Abstract/Exploring%20feasibility%20for%20production%20of%20longan%20fruit%20wine%20as%20a%20small%20scale%20enterprise%20in%20thailand.pdf



7

Although China has the place to product the longan more than Thailand 4 times. They try to

produce the longan for reduce the production to offset imports from Thailand. But the

qualities of chaina longan are lower than Thailand. At the same time promoting off-season

longan production in China is only 5% and the off-season longan production in Thailand is

more than 30% of the total yield of longan each year. Found that Chinese consumers have

become popular in the dried from Thailand more than the dried longan in their country and

dried longan from Vietnam. Because the dried longan from Thailand have the quality of size

and color better than them.

Following the FTA (China-ASEAN).China has reduced the import of longan from

Vietnam and increase the import from Thailand. Before they join in FTA. China import the

fresh longan from Vietnam 65% and import from Thailand 35% and After they join in FTA

.China import the fresh longan from Vietnam 12.4% and imports from Thailand 87.6%.For

the dried longan .Before they join in FTA. China import the dried longan from Vietnam

16.1% and import from Thailand 29.9% and the rest is imported from Myanmar. After they

join in FTA .China import the dried longan from Vietnam 0.1% and imports from Thailand

95.1% the rest is imported from Burma.(source : Bank of Thailand,2553).

Longan is a product that has a low price because the quantities of product to the

market during the season have a lot. However, the implementation of the management plans

of the Ministry of Agriculture. Focused on the longan price is based on market mechanisms

to distribute products to market both domestically and abroad country. Including the develop

knowledge to farmers to grow off-season; it was found that the price of longan has a tendency

to increase constantly. In the same time the ministry of Agriculture also has a policy to

promote the processing to add value to longan, as well as other agricultural product. The data

from office of Agricultural Economics in nowadays shows that the price of fresh longan and

dried longan in 2553 would have increased when compared with last year. The longan grade

AA averages at 32.02 baht/kg, longan grade A average at 29.30 baht/kg and longan grade C

average at 28.37 baht/kg. The price of dried longan grade AA average at 65.06 baht/kg ,

longan grade A average at 46.00 baht/kg , longan grade B average 26.35 baht/kg and longan

grade C average at 12.45 baht/kg. For the area that produces the longan are decrease from

968,000 rai in 2552 to 954,000 rai in 2553(down 1.46 %).For the productivity decrease from

623,000 ton in 2552 to 525,000 ton in 2553(down 15.70%) For the production per rai are

decreases from 643 kg/rai in 2552 to 550kg/rai in 2553 (down 14.46%). The price of dried

longan grade AA is 65.06 baht/kg. The reason why the area for produce the product and the

8

product per area decrease because the price of longan in last year has low price. So farmers

take care longan less than before. For the export situation in Thailand. Thailand is the largest

exporter of longan in the world. The major export markets such as China, Indonesia and

Hong Kong. In 2553 the export of fresh longan and other product of longan were exported

295,000 tons (5,632 million Baht). The situation of domestic consumption in 2553 showed

that longan consumption in the Thailand is decrease from 50,000-55,000 tons in 2552 to

45,000-50,000 tons in this year because the productivity is decrease so the retail price is

increase. However, government still support and promote the longan in many way to increase

the consumption of longan.

(Source: naewna newspaperhttp://www.chiangmainews.co.th/page/?p=53753 )

Lamphun has been supported by the cooperative Longan

The cooperative in Lamphun

1. This cooperation sends product to consumers.

Cooperative Lamphun signed with Thailand Post shipping product to consumers all of

Thailand

Mr. Vitit wanvijit Chairman of Cooperation have been selected by Lamphun

cooperation to collect of fresh longan flower quality grade AA and A from members and co-

operative network of 70 tons. The cooperation sold to Thailand Post Company Limited a

Box/5 kilogram. The cooperation will guarantee quality product and return product if it

wastes within 7 days. In 2554 the Office of Cooperative Lampoon improves coordination of

marketing channels for farmers to participate. To consumer get product everywhere. Business

cooperation between the institutions of agricultural producers in Lamphun with the Thailand

Post Co., has signed a joint agreement on August 8, 2554. Thailand Post has the potential to

transport product, including establishing a network of manufacturers and suppliers of quality

produce in Lamphun. For more information, phone 1545 or post offices all of Thailand.

(Resource:http://khonmuangli.northernchildradio.com/home/index.php?option=com_content

&view=article&id=15:longan&catid=4:news)

http://www.chiangmainews.co.th/page/?p=53753

http://khonmuangli.northernchildradio.com/home/index.php?option=com_content&view=article&id=15:longan&catid=4:news


9

2. Lampung Provincial cooperative office

- Committee of Agriculture check management system the marketing of agricultural produce

Prato pea limited.

Mr. Opart kanbos Deputy Minister of Cooperative Promotion Department Welcome to

the uncertainties of the Senate Agriculture Committee to study the management of

agricultural produce markets Prato pea Limited on 23 December 2554 at the Cooperative

Prato pea limited.

Mrs. Sumita apichai Cooperative Lampoon announced that the Senate Committee and

Agriculture session management system. Marketing of agricultural produce in 2554 that

limited Prato pea Lamphun Longan that sell in November 154 181 tons Cooperative Office

Lampoon and Cooperative Promotion Department operates under the management of the

main fruits of the farmers in the year 2554 for the purpose are follow :

1. To building and Increase the competitiveness of business.

2. To promotion and support of farmers are a manufacturer and distributor of fruit

quality.

3. To support low-interest financing to cooperatives. For use as working capital for the

collection and distribution of fruit.

4. To help coordinate and improve marketing channels for farmers with a network of

cooperation such as the domestic trade, exports and modern retail stores.

Pratopea cooperation is Institute of Agriculture has a role to assist growers and

agricultural produce do business collects and distributes produce for the market.

(Resource:http://webhost.cpd.go.th/lamphun1/actvt1.html)

http://webhost.cpd.go.th/lamphun1/actvt1.html

10

The competitor

The competitor in Lamphun include with RK Food Corporation,

PhisithIndustrialCo.,Ltd and Hitec bio(Thailand) Co.,Ltd. are produce the dried longan in

lamphun province by using gas and stream.

(Resource: http://www.phisith.net/index.htm)

(Resource: http://www.rkfood.net/th/main.html)

(Resource: http://thaitechno.net/dip/home.php?uid=37233)

Food and fruit fair festival in Lamphun province, covering the shop with Lanna style

product. The event was to increase trade volume. And strengthening their ability to compete

of manufacturer OTOP, SMEs, the export health services and tourism service. For encourage

entrance to market and channel expansion. and the World of Food Asia , International Trade

Fair covering Food & Beverage, Food Catering, Food Technology, Hospitality Service and

Retail & Franchise. World of Food Asia held in Bangkok, Thailand, is where global players

of food and beverage meet. It is the leading trade platform for the food and beverage industry

in South East Asia. Based on the world's largest food and beverage trade fair – ANUGA in

Cologne, Germany, THAIFEX – World of Food Asia is a one-stop shop for all in the

industry. From processing technology and ingredients to the end products, the trade fair

covers all areas of production.

(Resource: http://www.worldoffoodasia.com/)

(Resource:http://www.teeneelanna.com/moojoomhao/home/space.php?uid=303&do=blog&id

=1265)

http://www.phisith.net/index.htm

http://www.rkfood.net/th/main.html

http://thaitechno.net/dip/home.php?uid=37233

http://www.worldoffoodasia.com/

http://www.teeneelanna.com/moojoomhao/home/space.php?uid=303&do=blog&id=1265


11

Table : the volume export of fresh longan and the production of lingan in 2536-2553

Year Frozen Fruits Canned Fruits Dried Longan Total

Volume Value Volume Value Volume Value Volume Value

2536 21,310 398.1 28,392 338.4 879 96.0 50,581 832.5

2537 32,629 756.5 10,105 374.0 3,335 248.2 46,069 1,378.7

2538 31,721 882.1 10,555 415.2 3,655 195.5 45,931 1,492.8

2539 61,052 1,286.4 16,131 609.3 26,850 1,046.1 104,033 2,941.8

2540 81,633 2,119.9 15,974 753.1 38,075 2,142.9 135,682 5,015.9

2541 2,800 169.4 4,861 272.6 946 85.5 8,607 527.5

2542 44,747 1,191.8 8,822 468.9 6,770 436.7 60,339 2,097.4

2543 102,927 2,160.6 11,715 476.3 55,904 2,414.9 170,546 5,051.8

2544 102,903 1,975.0 8,969 367.0 26,838 1,310.0 138,710 3,652.0

2545 114,403 1,986.8 11,507 412.7 29,917 1,326.1 155,827 3,725.6

2546 82,732 1,718.3 13,543 495.7 59,157 2,511.6 155,432 4,725.6

2547 116,042 2,191.5 11,321 403.3 71,563 1,534.2 198,926 4,129.0

2548 133,046 2,167.5 12,632 442.2 94,088 2,277.9 239,766 4,887.6

2549 119,138 2,120.6 11,279 402.9 78,363 1,604.8 208,780 4,128.3

2550 160,391 2,451.5 13,484 477.0 112,752 2,017.4 286,627 4,945.9

2551 168,632 2,630.2 26,130 588.2 91,567 1,832.6 286,329 5,051.0

2552 220,046 3,507.3 45,776 727.5 144,154 2,589.6 409,976 6,824.4

2553 72,338 1,173.6 7,080 161.2 12,469 239.1 91,887 1,573.9

*volume (Ton) and Value(Million)

(source :office of agriculture Economic.

http://www.ndoae.doae.go.th/Data_plant/longan2010.htm)

Table :Total fresh longan in Thailand

Procince/

year 2541 2542 2543 2544 2545 2546 2547 2548 2549 2550

North

Chiang Mai

Lamphun

Chiang Rai

Payao

Nan

Lampang

Tak

Phrae

East

Chanthaburi

32,800

14,000

12,600

2,600

900

800

700

600

600

420

420

135,300

56,200

49,300

11,300

4,300

3,700

4,100

3,300

3,100

3,850

3,850

33,6500

126,500

123,900

32,700

134,00

11,300

10,200

9,400

9,100

10,400

10,400

174,400

65,200

62,700

18,600

7,400

6,700

4,800

4,200

4,800

5,900

5,900

389,500

172,100

133,700

36,500

15,400

14,800

7,700

5,100

4,200

13,100

13,100

326,100

136,700

126,200

26,200

13,500

10,500

5,100

4,300

3,600

17,000

17,000

540,000

202,200

215,300

57,000

24,800

17,600

10,100

7,300

5,500

21,200

21,200

653,300

220,200

269,800

74,300

41,400

20,500

10,300

10,500

6,300

19,800

19,800

405,200

140,900

155,200

50,300

27,400

13,200

7,000

7,500

3,700

23,000

23,000

438,500

160,900

158,800

53,600

25,700

16,100

9,800

9,300

4,300

20,600

20,600

other 551 24,749 70,421 69,800 26,900 26,200 36,100 39,100 43,700 40,600

Total fresh

longan in

Thailand 33,771 163,899 417,321 250,100 429,500 349,300 597,300 712,200 471,900 499,700

*volume (Ton)

(Source: Information technology of Agricultural: Office of Agriculture Economics.)

http://www.ndoae.doae.go.th/Data_plant/longan2010.htm

12

2.3 Product and Service

Dried longan

- Packaging 56.9 inches wide, 14.6 inches long

- Total weights 2 Kg.

- Each box total weight 10 kg of dried longan.

- Package is brown color. Each box is the brand of the company.

- Dried longan contained in packaging that is safe, hygienic and product quality can be

maintained well

13

2.4 Vision

“To become the leading provider of the best dried longan in Asian.”

2.5 Mission

Light Longan Asian Fruit provides the high technology of the machines and finally

cover with high standard of quality control, we focusing on “Quality, Cleanness, and

Maximum Customer Satisfactions. We decided to use the steam to dry longan instead of

using gas. So our product have high quality, it's didn't have a contaminants, the dried longan

is cleaning and it isn't harmful to consume in order to meet our every customer expectation.

2.6 Strategy

2.6.1 Corporate Level

In this level, I use “market penetration” to increase market share of company because

I am a new factory and there a lot of competitors both direct and indirect. So, I want to

contract consumers directly. I will talk about it the marketing part.

2.6.2 Business Strategy

I focus on the differentiation of product and how to make it distinguish from other. I

mention about the quality of all the process that related with our products until the products

sold. The product differentiation can be done by using the unique of product quality. That

thing is very important to make me different from other and make the prices of product is

second factor too because consumer can see my intention through the value of product.

14

2.6.3 Functional Strategy

Marketing: This department takes a responsibility in promote and advertise our

products to public. It helps many people know our company better.

Production: We control company production and always think about new technology

formulas to make product and guarantee in high quality and competitive price for our

customers.

General Management: There is only one owner who controls everything in company and

makes all decisions of company. Our company has training the employee and to provide

knowledge and understanding to the process when produce the product.

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

do balance sheet, profit loss, and income statement for report financial conditions of each

year and can check back. For the exchange rate we accept only Thai Baht currency for the

payment.

*our company do not has Human resource so general manager have to work in this position

by training the employee and to provide knowledge and understanding to the process when

produce the product.

15

Chapter 3

MARKETING FEASIBILITY STUDY

16

3.1 Marketing Analysis

3.1.1 General Environment Analysis

- Politic

Numerous government agencies support investors. Through the Board of Investment,

the government offers a range of tax incentives, support services and import duty exemptions

or reductions to an extensive list of promoted activities. Production and exportation of dry

longan is supported from the government well because longan is the significant economic

fruit of Thailand which earn many amount of revenue to the country. For the government’s

policy, the government promotes producing longan out of season to the longan agriculturist

for exporting to the market whole year. The policy is purpose to producing longan whole

year, guarantee the price of longan, promoting to transform longan in the various products

and get benefit from FTA agreement of China-ASEAN to dispense from import duty.

Before FTA After FTA

(Resource: http://www.business-in-asia.com/asia/thailand_fta.html)

(Resource: http://www.exim.go.th/en/about_exim/government.aspx)

-Economic

In each year, China needs rate 5.87 per year and the export price of longan is probably

higher to average rate 4.08 per year. For 2011, the amount export of longan and longan

product to consume dry longan up to 60,000 tons and trades dry longan from Thailand up to

40,000 tons in last 10 years ago (2002-2009) the amount export of dry longan is probably

higher to average still grow up because Chinese economy grew steadily in 2010, increase to

10.3% in past years, china overtook Japan to become the world’s second largest gross

http://www.business-in-asia.com/asia/thailand_fta.html

http://www.exim.go.th/en/about_exim/government.aspx

17

domestic product (GDP) reached $ 6 million U.S. While U.S. GDP is 14.6 trillion dollars.

Regarded as China’s economic leap over France, United Kingdom and Germany and the

main market still expand continuously. Over the remainder of 2011, KASIKORN

RESEARCH CENTER (K Research) forecasts that Thai exports to China will continue to be

promising thanks to stronger demand from the Chinese market. Among the key beneficiaries

would be raw materials, handmade products, design and packaging products, ready meals

(instant, ready-to-cook and ready-to-eat foods) etc. Nonetheless, Thailand’s trade deficit with

China may widen in 2011 over last year due to rising imports from the Bath’s appreciation

and bullish oil prices. The Japanese catastrophe may prompt Thai exporters relying largely on

imports from Japan, e.g., for parts and raw materials, to shift to China instead. The Thai

import value of raw materials, intermediate products and consumer goods from China may

see a surge this year, as a result.

(Resource: KASIKORN RESEARCH CENTER Co., Ltd.( http://www.thailand-

china.com/getdoc/8396f973-f4ec-4e77-91dc-38dbc661c318/China%E2%80%99s-

Consumption-Policy--Spurring-Rural-Re-(13).aspx?lang=en-GB))

(Resource: http://www.thaicongenvancouver.org/Economic.htm)

(Resource: http://www.propertyshowrooms.com/thailand/property/investment/thailand-

investment-economic-factors.asp)

(Resource: http://www.boi.go.th/index.php?page=thailand_advantages)

-Social

In China, most population believes that longan has many benefits and also believes

that when you eat longan, it will bring the luck to you because longan is the eyes of dragon.

Longan is not just for eating but dry longan is the ingredient of Chinese herbal. Chinese

herbal is the luxury goods which is popular in Chinese people to use in many festivals such as

Chinese New Year, The moon festival. Moreover, Chinese herbal is also a good souvenir in

many festivals. The research in Thailand. Found in dried fruits and carcinogenic effects.

Reduces free radicals in leukocytes. In the future, may be used in conjunction with cancer

treatment because it has fewer side effects or none at all. Reducing the size of the drug or

chemotherapy is. It also confirms that the benefit of the seed compounds induced colon

cancer cells; recent studies have found that dried fruit can destroy the active ingredient. And

http://www.thailand-china.com/getdoc/8396f973-f4ec-4e77-91dc-38dbc661c318/China%E2%80%99s-Consumption-Policy--Spurring-Rural-Re-(13).aspx?lang=en-GB



http://www.thaicongenvancouver.org/Economic.htm

http://www.propertyshowrooms.com/thailand/property/investment/thailand-investment-economic-factors.asp


http://www.boi.go.th/index.php?page=thailand_advantages

18

effective anti-oxidant. The inhibition process of creating a skin pigment melanin. Better than

the chemicals used in cosmetics today.

(Resource: http://factsanddetails.com/china.php?itemid=112&catid=4&subcatid=19)

(Resource: http://www.tandurust.com/diet/nutrition-longan-fruit-benefits.html)

(Resource: http://region3.prd.go.th/Longan/Benefits.php)

(Resource: http://ethnomed.org/clinical/nutrition/chinese_food_cultural_profile)

-Technology

Nowadays, technology is very significant for dry longan production because

producing dry longan must have high-tech equipment and factory to produce a product to be

good quality. Development technology of production affects to increase the product per unit

of area. Selling longan both inside and outside country is not enough for releasing product to

the market; it is the cause that makes the longan price reduces. Thus, transforming longan to

be dry longan is the one effective solution to solve this problem because dry longan can keep

for long shelf life to sell out of the season. And technology is very important factor to

communication with customers that help more quickly, reduce cost and comfortable. And

Technology can help in advertising. The customers know our products thoroughly and easily.

Nowadays, we can dry longan by using the steam and using gas it depend on the investor. But

the quality of the dried longan from the stream process will have better than the dried longan

that dried by using gas.

(Resource:http://www.phtnet.org/research/view-abstract.asp?research_id=wi463)

(Resource:http://www.ehow.com/list_6374441_communication-technology-advantages.html)

http://factsanddetails.com/china.php?itemid=112&catid=4&subcatid=19

http://www.tandurust.com/diet/nutrition-longan-fruit-benefits.html

http://region3.prd.go.th/Longan/Benefits.php

http://ethnomed.org/clinical/nutrition/chinese_food_cultural_profile

http://www.phtnet.org/research/view-abstract.asp?research_id=wi463

http://www.ehow.com/list_6374441_communication-technology-advantages.html

19

-Technology Equipment

longan gliders dried longan gliders

Silo Kiln

Boiler Forklift

http://www.chowtoforklift.com/

20

3.1.2 Competition Analysis (3C Analysis)

- Competitor Analysis

1. Phisith Industrial Co.,Ltd Northern Region Industrial Estate 84/1-2 M. 4 T. Ban-

Klang A. MuangLamphun 51000 Thailand

(Resource: http://www.phisith.net/index.htm)

2. RK Food Corporation

No 260 Moo 8, A. Pa Sang, Lamphun 51120.


21

Tel: (+66) 53555016 or (+66) 53555226. Fax: (+66) 53555338.

No. 43 Moo 11, A. Lee, A. MuangLamphun 51110.Tel: (+66) 53 536 016.

Fax: (+66) 53 536 015

Shanghai Mingzheng IMP&EXP Trade co.,ltd.

Room 2711, New Town Center

No.83 Loushanguan Rd.

Shnaghai ChinaPostal Code: 200336

Fax: +86-21 62368898

(Resource: http://www.rkfood.net/th/main.html)


22

3. Hitecbio(Thailand) Co.,Ltd.

Address 1: 99/160-162 ChatuchakBangkok 10900 Thailand

Tel: 02-9543306, 02-5894886.

Fax: 02-5894887.

(Resource: http://thaitechno.net/dip/home.php?uid=37233)


23

Competitor Analysis (4P Analysis)

competitor Product Price Place Promotion

1.PhisithIndustrialCo.,Ltd

There are three product

categories: Golden Dried

Longan AAA, Black Red Dried

Longan (No Impurity), Black

Red Dried Longan (General

Grade) and have good quality.

The price of the product to

the market mechanism is

not very different from its

competitors.

The company has

distributors to sale; SHIN

ZHEING Co., Ltd is

distributors in China that

company doesn’t have to

go to customers directly.

Does not have promoted

the product because of its

distributors to promote the

Chinese people.

2. RK Food Corporation

There are two types of goods

Golden Dried Longan , Longan

meat have quality and

certification standards from

GMP and ISO 9001:2000.




competitors.

The company has shipped

to distributors in China,

with distribution to cities

such as Beijing, Shanghai,

Nanjing, Qingdao and

Nanjing Ou Yi Chang

ChangGuang Zhou City,

with its own direct selling

in China

Rk-Food has joined the

World of Food Asia 2009 at

the IMPACT, which allows

customers to know more

products.

3. Hitecbio (Thailand)

Co.,Ltd.

Products made from natural

ingredients. Without any

harmful chemicals.

Cleaning products are safe and

sanitary certification of Good

Manufacture Practice and

Administration




competitors.

Most of the goods sold will

be sold in the country and

has own shop.

The company has joined in

food and fruit fair festival

so that people know and

Brand knows themselves

better.

24

- Competitive Analysis

Thailand is the major supplier of longan to the world. In order to determine if Thailand is

able to maintain their status as market leader in the future and opportunities for Thai longan

to enter new markets a competitive analysis was performed. Competitive Features, other than

Thailand, there are 3 countries producing longan for commercial purposes: China, Vietnam,

and Taiwan. Out of the 3, only Vietnam is producing a large enough quantity to supply both

their domestic demand and export markets. Taiwan is producing less than 13,000 tons

combined and exporting less than 1% of their production.

- Customer Analysis

China has a large population of approximately 1.3 billion people in China are also

commonly consumed longan Also as components of herbal medicine. The populations of

China have around a half of the world and rapid growth of the economy. So demands of the

consumers are higher as well. Because the economic growth fast of the population has

increased by a greater purchasing power, as well. Chinese consumption of longan imported

from Thailand, one of the best country reputed to produce longan in the world.

3.1.3 Target Analysis

Our company provided 1 target group there are China and Hong Kong. Because China

and Hong Kong are the same country. China and Hong Kong have a high demand of food.

With a population of more than 1330 million people and China's economic growth than10

percent per year, continuously in the last 20 years the Chinese have a lot more unusual

middle class has expanded rapidly, that make the height demand of consumption. Hong Kong

and China are important market for Thailand; by 70% of longan are export to Hong Kong and

China. That is very big market for our company. And Hong Kong and China mostly people

are Chinese that Chinese people believe longan is eyes of dragon, who has taken longan is

sacred to them. Thailand’s longan is popular in the Chinese market. Chinese consumers like

to eat longan as a snack food to be healthy and longan is also a traditional herbal medicine of

China.

25

3.1.4 Position Analysis

Position our company select good raw material to produce the product by select Edor

longan. Edor longan seed is popular among the international market because it is harden to be

delivered, full of meat, not too juicy Suitable for make dry longan. Manufacturing process

our companies are using high technology to drying with steam to bake its crackers with

special seed. There is a light fluffy texture and aromas of meat, fruits are naturally sweet. No

preservatives, no added color, no flavor or no other synthetic substance. By the good raw

material and good Manufacturing process it make the product has a highs quality. Our

products are quality products that are certified by the Food and Drug Administration and The

National Bureau of Agricultural Commodity and Food Standards (ACFS). And for this the

above reasons that it makes the placement of products in a good position and most customers

just want a good quality of product anyway.

Low prices

High prices

Low Quality High quality

Light longan Asian Fruit

Dried longan Vietnam

Dried longan in China

Dried longan Taiwan.

26

3.2 Marketing Mix Strategy

Marketing mix is the basic tool for company in pursuing the customer to meet

company objectives. The company has to be carefully managed and controlled before

launching products. The important things that the company has to realize is about their target

group then try to develop the product to meet the customers’ needs.

The Marketing Mix Strategies are often referred to as the “4 Ps’ since the most

important element of marketing are concern with:

3.2.1 Product strategy

The main product of Light Longan Asian Fruits is dried longan which can satisfy

the customer in China. But furthermore, with the high potential in production by using high

technology of the machines and finally cover with high standard of quality control, the

company is preparing for the wants of the new coming customers and expanding the dried

longan markets in several countries by focusing on “Quality, Cleanness, and Maximum

Customer Satisfactions”. So Product Differentiation would be used as our strategy.

We decided to use the steam to dry longan instead of using gas because the quality of the

dried longan will be better than use gas and can reduce the cost of production. Moreover,

Light Longan Asian Fruits is the new choice for the customer who seeks to consume the

product that has high quality and good for health.

Branding Strategy

27

Light Longan Asian Fruits Brand

We set brand name in English. The brand name is “Light Longan Asian Fruits”. This

brand sound of light same as like word mean favorite. But we change the word like to light

for show we change the style to processing a dried longan. So Light Longan Asian Fruits is

mean the our company have the new idea to produce the product dried longan and we are

leading provider of the best dried longan in Asian Therefore, we create the logo for identify

to our brand name. Logo use orange, white, yellow and black color for presenting to power

and fairness of Light Longan Asian Fruits. This logo looks like the tree are plentifully to

show that you will get good quality from our production.

3.2.2 Price strategy

We use the cost - base strategy and compare the price with competitor. For the cost

base strategy we calculate the cost of material. And we setting moderate price comparing

with competitor. For the product of our the customer can get the value of product relative

with price or get price equal value because the product are more valuable for respond

customer need. Its makes the customer satisfactions in our product. The price of our product

has nearly with competitor but tend to a little bit higher than direct competitors because the

quality of product have higher cost than competitor so our company is the new way in side of

dried longan for the customer that make the customer satisfaction in the product and that have

reasonable price.

Table2: Price of dried longan

Grade Price/kg

AA 70

A 50

B 30

C 15

(Source: Piyamongkon K.B. Asian fruit price of dried longan 2554)

28

3.2.3 Place strategy

Although the longan is grow in the North, East and other part of Thailand. The

location we do the operation would be Lamphun province because Lamphun is the province

that is the 2nd

place in growing longan in Thailand while it is also located close to Chiang Mai

province where has the most longan gardens in Thailand, so our company can get the fresh

longan easily at the low price.

(Source: http://web.agri.cmu.ac.th/rdunit/Longana/history.htm)

(Source: http://www.oknation.net/blog/eec/2011/02/22/entry-3)

3.2.4 Promotion strategy

Light Longan Asian Fruit plan to join in food and fruit fair festival lamphun on

August, Lamphum province and join the World of Food Asia on May, which allows

customers to know more products. We have the distributor who has ability to distribute our

product to the customer thoroughly.

(Resource: http://www.worldoffoodasia.com/)

(Resource:http://www.teeneelanna.com/moojoomhao/home/space.php?uid=303&do=blog&id

=1265)

http://web.agri.cmu.ac.th/rdunit/Longana/history.htm

http://www.oknation.net/blog/eec/2011/02/22/entry-3




29

3.3 Sale Forecast/Profit Estimation

Sale Forecast Year 1



Year 1 Product Price/MT Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1 Grade AA 70,000 60 60 60

2 Grade A 50,000 250 250 250

3 Grade B 30,000 150 150 150

4 Grade C 15,000 40 40 40

Total 500 500 500


1 Grade AA 85,000 60 60 60

2 Grade A 75,000 250 250 250

3 Grade B 55,000 150 150 150

4 Grade C 40,000 40 40 40

Total 500 500 500


1 Grade AA 80,000 60 60 60

2 Grade A 70,000 250 250 250

3 Grade B 50,000 150 150 150

4 Grade C 35,000 40 40 40

Total 500 500 500

30



(Resource: Office of Agricultures and cooperative)

(Resource: http://w3c.moac.go.th/ewt_news.php?nid=4834&filename=index)


1 Grade AA 83,000 60 60 60

2 Grade A 73,000 250 250 250

3 Grade B 53,000 150 150 150

4 Grade C 38,000 40 40 40

Total 500 500 500


1 Grade AA 86,000 60 60 60

2 Grade A 76,000 250 250 250

3 Grade B 56,000 150 150 150

4 Grade C 41,000 40 40 40

Total 500 500 500

http://w3c.moac.go.th/ewt_news.php?nid=4834&filename=index

31

3.4 Marketing Expenses (Sale Incentive)

Marketing Expenses Year 1


Year 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Selling Expense

Discount sale ฿0.00

Sale commission ฿0.00

Other selling expense ฿0.00

Total selling expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00

Advertising expense

Advertising web(E-commerce) ฿0.00

Other ฿50,000.00 ฿150,000.00 ฿200,000.00

Total advertising expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00

Total marketing expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00


Selling Expense





Advertising expense


Other ฿50,000.00 ฿150,000.00 ฿200,000.00



32




Selling Expense





Advertising expense


Other ฿50,000.00 ฿150,000.00 ฿200,000.00




Selling Expense





Advertising expense


Other ฿50,000.00 ฿0.00 ฿150,000.00 ฿200,000.00



33



Selling Expense





Advertising expense


Other ฿50,000.00 ฿150,000.00 ฿200,000.00



34

3.5 Conclusion in market feasibility

Longan is the one major economic fruit of Thailand in 2008, Thailand have longan

fields around 966,831 Rai, Gain Yields about 476,930 tons ,Have main major grow area in

northern are Chiang mai, Lamphun, Chiang rai, Lamphang, Phayao, Phrae, Nan and Tak.

China is the largest export market of Thai dried longan. They import of fresh longan and

dried longan. Because China get the benefit from Free Trade Agreement (FTA) China-

ASEAN. Following the FTA (China-ASEAN).China has reduced the import of longan from

Vietnam and increase the import from Thailand. For the dried longan .Before they join in

FTA. China import the dried longan from Vietnam 16.1% and import from Thailand 29.9%

and the rest is imported from Myanmar. After they join in FTA .China import the dried

longan from Vietnam 0.1% and imports from Thailand 95.1% the rest is imported from

Burma.(source : Bank of Thailand,2553).

Light Longan Asian Fruit has directs competitor in Lamphun include with RK Food

Corporation, There are two types of goods Golden Dried Longan, and Longan meat have

quality and certification standards from GMP and ISO 9001:2000. The company has shipped

to distributors in China, with distribution to cities. They joined the World of Food Asia 2009

at the IMPACT, which allows customers to know more products. They are biggest competitor

because they have quality and certification standards from GMP and ISO 9001:2000.and thay

have the distribution in China already. We also has many indirect competitor such as Phisith

Industrial Co.,Ltd , RK Food Corporation and Hitec bio(Thailand) Co.,Ltd. We have to learn

competitor how they can survive in the market, we have to know their strange and weakness

and analyze to find the way to compete with them. For the first competitor is

PhisithIndustrialCo.,Ltd, There are three product categories: Golden Dried Longan AAA,

Black Red Dried Longan, Black Red Dried Longan and have good quality. The company has

distributors to sale in China, so this company doesn’t have to go to customers directly. but the

using gas to dried longan, so the product has low quality than our company. Next one is The

last competitive is Hitecbio (Thailand) Co.,Ltd. , the products made from natural ingredients.

Without any harmful chemicals.Cleaning products are safe and sanitary certification of Good

Manufacture Practice and Administration. Most of the goods sold will be sold in the country

and has own shop.

35

Our products are quality products that are certified by the Food and Drug

Administration and The National Bureau of Agricultural Commodity and Food Standards

(ACFS). And for this the above reasons that it makes the placement of products in a good

position and most customers just want a good quality of product anyway. So we set the

positioning of our product in high quality and the price little bit high than the

competitor.

We use Marketing mix to apply with our business. the first, product we using high





We decided to use the steam to dry longan instead of using gas. Second, the pricing we

compare with competitor and we set the price high than competitor because of the quality of

our product better than competitor. Third, place we located in Lumphun province in order to

ease in finding the fresh longan. The last, we plan to join in food and fruit fair festival and

join the World of Food Asia, which allows customers to know more products. We have the

distributor who has ability to distribute our product to the customer thoroughly.

Sale for cash, from the table we can see that Lamphun can product fresh longan an

average of five year around 185,060 ton. And we can export dried longan an average of five

year around 87,861 ton. China import dried longan from Thailand 95.1% of total longan

import of China. So our company forecast to produce dried longan 1,500 ton/year. The article

from the Ministry of Agriculture has forecast that the price of longan will be increase because

the fresh longan in Thailand tend to decrease but the demand of international customer

especially in China are increase. For this reason, our company can produce the product dried

longan in same level in every year but can set the price to raise by produce the same level of

product.

And for the marketing expense, we plan to join in food and fruit fair festival and

join the World of Food Asia so we set the same expense in each year for promote the product

to the new customer. And for the end of the season, we have to pay for food and drink for our

distributor.

36

(Source:http://www.krobkruakao.com/%E0%B8%82%E0%B9%88%E0%B8%B2%E0%B8

%A7/21059/%E0%B8%9C%E0%B8%A5%E0%B8%9C%E0%B8%A5%E0%B8%B4%E0

%B8%95%E0%B8%A5%E0%B8%B3%E0%B9%84%E0%B8%A2%E0%B8%9B%E0%B8

%B5%E0%B8%99%E0%B8%B5%E0%B9%89%E0%B8%A5%E0%B8%94%E0%B8%A5

%E0%B8%87%E0%B8%88%E0%B8%B2%E0%B8%81%E0%B8%AA%E0%B8%A0%E0

%B8%B2%E0%B8%9E%E0%B8%AD%E0%B8%B2%E0%B8%81%E0%B8%B2%E0%B

8%A8%E0%B9%81%E0%B8%9B%E0%B8%A3%E0%B8%9B%E0%B8%A3%E0%B8%

A7%E0%B8%99.html)

(Source: http://www.oae.go.th/ewt_news.php?nid=8841&filename=news_market)

(Source: http://www.manager.co.th/Local/ViewNews.aspx?NewsID=9540000050148)

http://www.oae.go.th/ewt_news.php?nid=8841&filename=news_market

http://www.manager.co.th/Local/ViewNews.aspx?NewsID=9540000050148

37

Chapter 4

INVESTMENT

38

4.1 Cost of investment

4.1.1 Pre-Operating cost

Pre Operation Cost

Landscape cost 2,000,000 Baht

Construction + drawing 10,000,000 Baht

Total 12,000,000 Baht

Pre Operation cost that our company has is landscape cost that our company purchase

land in 269 Moo.7 Namdib Pasang Lmphun 51120. The land that we purchase have 5 Rai

(1 Rai = 400,000 so 5 Rai = 2,000,000). We use Lampang Paisan Construction to drawing and

construction our company.

(Resource: Mr.Sombut Kuntapong the owner of the lands 269 Moo.7 Namdib Pasang

Lmphun 51120.)

(Resource: Lampang Paisan Construction in Tumbol Soptui Amphoe Mueang Lampang

Lampang 52100.)

- Location

39

- Facility Layout

40

Billboard of company

Billboard of Company order from “Chalks Advertise” in 202 Muang Lampang.Type

of billboard is aluminum. The size of billboard is 30,000 square centimeter (300 centimeter*

100 centimeter) and the background is white. The billboard shows the logo, name address of

our company. So the price is 20,000 include service.

Total Billboard is 20,000 Baht.

Registration

Juristic Person Registration

- Company Limited Registration

Submit the name’s company is Light Longan Asian Fruit for determine not same as the

name reserved other company.

List of the document and information are used below:

1. Registration document request for the new establish enterprise (50 Baht)

2. A copy of an entrepreneur identification card

3. A copy of an entrepreneur address

4. Proxy letter (if there is)

5. Name and address of a proxy identification card

Total registration cost 2,000 Baht.

41

(Resource:http://www.pattanakit.net/index.php?lay=show&ac=article&Id=525887&Ntype=1

24)

(Resource:http://www.dbd.go.th/mainsite/index.php?id=101)

Objective

Establish Light Longan Asian Fruit manage and serve the high quality of product to

customers in Dried Longan business at 269 Moo.7 Namdib Pasang Lmphun 51120.

Pre-Operating cost

No. Pre-Operating cost Total

1 Landscape cost 2,000,000

2 Construction + drawing 10,000,000

3 Billboard of company 20,000

4 Registration 2,000

Total 12,022,000

4.2 Equipment and tool

4.2.1 Machine/tool/equipment

Office

Image

Description

iMac 21.5 inc

3.06 GHz Intel Core i3

1920 by 1080 resolution

4GB(two 2GB)memory

500GB hard drive

8x double layer SuperDrive

ATI Radeon HD 4670 with 256MB

Price 40,900 Baht

Resource: http://checkpricecomputer.com/imac-

21-5-inch-3-06ghz

http://www.pattanakit.net/index.php?lay=show&ac=article&Id=525887&Ntype=124


http://www.dbd.go.th/mainsite/index.php?id=101

http://checkpricecomputer.com/imac-21-5-inch-3-06ghz


42

Pinter CANON IP4870

Price 3,790 Baht

Resource: power buy

http://www.powerbuy.co.th

The L-series of melamine

Price 4,900 Baht

Resource: jarit ruirang

furniture http://www.thaiofficepro.com

Table Price 2,400 Baht

Resource :

http://www.rockyfurniture.com/product-th-

789781-3905729-

%E0%B9%82%E0%B8%95%E0%B9%8A%E0

%B8%B0%E0%B8%84%E0%B8%AD%E0%B8

%A1+%E0%B8%9E%E0%B8%A3%E0%B8%B

4%E0%B9%89%E0%B8%99+%E0%B8%A3%

E0%B8%B8%E0%B9%88%E0%B8%99+CF+12

02.html#

Multi-purpose table

Price 3,500 Baht

Resource: Kasem Furniture Co., Ltd.

http://www.kssfurniture.com

http://www.powerbuy.co.th/

http://www.thaiofficepro.com/

http://www.rockyfurniture.com/product-th-789781-3905729-%E0%B9%82%E0%B8%95%E0%B9%8A%E0%B8%B0%E0%B8%84%E0%B8%AD%E0%B8%A1+%E0%B8%9E%E0%B8%A3%E0%B8%B4%E0%B9%89%E0%B8%99+%E0%B8%A3%E0%B8%B8%E0%B9%88%E0%B8%99+CF+1202.html








http://www.kssfurniture.com/

43

Table Bar

Price 810 Baht

Resource: unicornfurniture co.,Ltd

www.unicornfurniture.com

Office chair

6months warranty

Price 890 Baht



Stored file

2 layer 20 channels

Price 2,400 Baht



3 seater leather chair

Price 3,000 Baht



http://www.unicornfurniture.com/



44

3 seater sofa

Price 5,600 Baht



Dispenser water - hot water tank 2 in

1 model upside down

5 year warranty

Price 5,600 Baht

Resource: IT and Hone Shop

http://www.itandhome.com/.

The punch-alpha - Times ALPHA-TIME ALP-

2150A

1 year warranty

Price 7,500 Baht

Resource: jevanes

Office Supply Co.,Ltd. http://www.janivisoffice.c

om.

Panasonic Telephone KX-TS5OOMX

Price 590 Baht

Resource: Sepiboon

Electric http://www.sripiboon.com

Mitsubishi Air

Model MS-SGF18VC size 18,080

Price 25,800 Baht (includes installation)

Resource: yensabuy Electric Com5pany

http://www.airsecondhand.com


http://www.sripiboon.com/

http://www.airsecondhand.com/

45

Circular basin

Price 410 Baht

Resource: SMC Materials Co., Ltd

http://www.191sale.com

WC 2-piece 6 L N-7530

Price 2,725Baht



Glass set 3

Price 160 Baht



TV LG 32" 32LD310

Price 11,900

Resouce: LCD TV THAILAND. All Rights

Reserved http://www.lcdtvthailand.com

Living room furniture

Living room aquarium set

Price 22,000 Baht

Resource: Pridefu shop

http://www.mirakar.com/detail_product.php?IDP

ro=5725

http://www.191sale.com/


http://www.lcdtvthailand.com/

http://www.mirakar.com/shop_products.php?ID=2089&IDData=5725&IDPro=6455

http://www.mirakar.com/detail_product.php?IDPro=5725


46

Office

No. List No. of

Product

Price

per Unit

Total

1 iMac 21.5 inc 4 40,900 163,600

2 Pinter CANON IP4870 1 3,790 3,790

3 The L-series of melamine 1 4,900 4,900

4 Multi-purpose table 1 3,500 3,500

5 Table Bar 1 810 810

6 Office chair 3 890 2,670

7 Stored file 1 2,400 2,400

8 3 seater leather chair 2 3,000 6,000

9 3 seater sofa 1 5,600 5,600

10 Dispenser water 2 5,600 11,200

11 The punch-alpha - Times 1 7,500 7,500

12 Panasonic Telephone 1 590 590

13 Mitsubishi Air 2 25,800 51,600

14 Circular basin 2 410 820

15 WC 2-piece 6 L N-7530 2 2,725 5,450

16 Glass set 3 3 pieces 2 160 320

17 TV LG 32" 32LD310 1 11,900 11,900

18 Living room furniture 1 22,000 22,000

19 Table 2 2,400 4,800

Total 31 144,875 309,450

47

Factory

Image

Description

1. Dryer Room

• Room quantity = 4.00 x 9.60 x 4.00 meter

• Ready-made insulation made from special foam: density 1.25 pounds per cubic foot

• Skin of steal CB is thick 0.45 millimeter

• Density insulation is 75 millimeters and ankylosed by clip lock system

• Door panel quantity = 1625 x 3355 x 75 millimeter 2 set per room and blanket aluminums

• Flue quantity = 1570 x 370 millimeter 1 set per room

• Air door quantity = 850 x 350 millimeter 1 set per room

Price 200,000 Baht

*Fire insurance

Remark: in case of source of fire occur at Dryer Room, Furnace, Hot-Water Boiler,

Heat Exchanger, Hot-Water Pumep, Motor insurance company will claim all damage.

48

2.Furnace

• Use firewood or solid fuel

• Hydrostatic Test Pressure in 7 bar

• Induced draft fan : 7.5 kW 2 set

• Pressure switch ; power down fan when water be over the limit

• Safety Valve : 1.1/2 inch 1 set

Price 2,200,000 Baht

3. Hot-Water Boiler

• Make temperature more 90 degree Celsius

• Light alert when temperature be down or over the limit


• Exhaust fan: 5 HP.

• Safety Valve : 2 inch 2 set

• Switch prevent from drying water when the water be down under the limit. It will order

water pump doing automatic

Price 2,700,000 Baht

4. Heat Exchanger

• Heat Exchange quantity = 1.25 x 2.80 x 0.145 meter

• water piping made from copper

• Heat Sink made from Aluminum : 12 Heat Sink per inch

• It can exchange heat more 120 kW per room

Price 80,000 Baht

5. Hot-Water Pumep

• use alternating current 380 vole

• use electric current 410 watt

• controlled Switch on-off and automatic pump by thermostat

Price 17,500 Baht

6. Piping And Insulation

• Use steal black pipe API # 40

• the speed of water in the piping don’t exceed 1.5 meters / second

• wrapped up by fiberglass

49

• Overlay by Jacket Aluminum # 24


Price 1,500Baht

7. Motor

• use alternating current 380 vole 50 Hz

• Motor can bearable heat more 90 degree Celsius and Frame Motor can bearable heat more

150 degree Celsius

• Motor : 7.5 kW; drive the air 22,000 cubic foot per second

Price 16,000 Baht

8. Fan

• bearable heat more 110 degree Celsius

• Drive the air 1400 cubic meter In pressure 2 InchWC

• Drive the air 1300 cubic meter In pressure 4 InchWC

Price 40,000 Baht

9. Temp Control

• digital equipment

• Substantive Control room

• Switch control, heat water pump and light to show working

• apparatus prevent motor from over the limit

Price 15,000 Baht

Resource: K.P. EXPERT ENGINEERING CO.,LTD http://www.kpexpert.co.th

Silo

Price 40,000 Baht

Resource: Piyamongkon K.B. Asian Fruits

longan gliders

- The machine can pick out a longan append

time just only 25 second, out of the problem

of unequity grade of longan. It's acceptable

machine around the world.

http://www.kpexpert.co.th/

50

-There are 2 models: 1. the grading of fresh

longan 2. grading of dried longan

- The size of a machine 178 W 132 L high

182 cm.Weighing 322 Kg.

- can pick out the dried longan to 20,400 kg.

Per day and a sensitivity of 100% to 14,400

kg. Per day. For the fresh longan 40,000 kg.

per day. We can set the volume of slow or

fast of the machine as we need.

Price 50,000

Resource: Likhitchewan co.,LTD.

http://www.the-dryer.com

Toyota Tonero vorkheftruck

-The new Tonero also allows you to enhance

your truck in several areas. By selecting the

Tonero+ formula that suits the way your

business is run, you can specify additional

features to fulfil your specific business needs.

Price 400,000 Baht

Resource: boonlert forklift and park service

http://www.boonlertforklift.com

Handlift

Durable and proven ergonomic handle. Fail-

proof, self-contained pump with a special

German sealing system. Superior pump

design for lifting heavy loads with minimum

effort

Price 9,900 Baht

Resource: boonlert forklift and park service

http://www.boonlertforklift.com

http://www.the-dryer.com/

http://www.boonlertforklift.com/


51

Truck scales

Price 250,000 Baht

Resource: Thaiscale Co.,Ltd.

http://www.thaiscale.co.th/

Spring scales 60 kg.

Price 970 Baht.

Resource: Jenebanjed co.,LTD.

http://www.jenbunjerd.com

Digital scales (Platform Scale) FG-150KAL

: AND

Price 15,500 Baht

Resource: PNP Scales and Instruments

Co., Ltd. http://www.pnpscale.com


http://www.jenbunjerd.com/

http://www.pnpscale.com/

52

Factory

No. List No. of Product Price per Unit Total

1 Dryer Room 12 200,000 2,400,000

2 Furnace 1 2,300,000 2,300,000

3 Hot-Water Boiler 1 2,700,000 2,700,000

4 Heat Exchanger 12 80,000 960,000

5 Hot-Water Pumep 12 17,500 210,000

6 Piping And Insulation 72 1,500 108,000

7 Motor 12 16,000 192,000

8 Fan 12 40,000 480,000

9 Temp Control 12 15,000 180,000

10 Silo 2 40,000 80,000

11 longan gliders 7 50,000 350,000

12 Toyota Tonero

vorkheftruck

2 400,000 800,000

13 Handlift 3 9,900 29,700

14 Truck scales 1 250,000 250,000

15 Spring scales 60 kg. 3 970 2,910

16 Digital scales 2 15,500 31,000

Total 166 6,136,370 11,073,610

53

4.3 Depreciation

4.3.1 Depreciation of Pre-Operating cost

Year 1

Year 2

Year3

No. List Unit of

Product

Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated

Depreciation

1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 500000.00

3 Billboard 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 4000.00

42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 504000.00Total Accumulated Depreciation year 1

No. List Unit of

Product


Depreciation

1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 1000000.00

3 Billboarg 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 8000.00


No. List Unit of

Product


Depreciation

1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 1500000.00

3 Billboard 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 12000.00


54

Year 4

Year 5

No. List Unit of

Product


Depreciation

1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 2000000.00

3 Billboard 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 16000.00


No. List Unit of

Product


Depreciation

1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 2500000.00

3 Billboard 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 20000.00


55

4.3.2 Depreciation of equipment/tools (Office)

Year 1

Year 2

No. List Unit of

Product

Price per

Unit

Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated

Depreciation

1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 32720.00

2 Printer CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 758.00

3 The L-series of melamine 1 4,900.00 4,900.00 10 490.00 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 490.00

4 Multi-purpose table 1 3,500.00 3,500.00 10 350.00 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 350.00

5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 81.00

6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 267.00

7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 480.00

8 3 seater leather chair 2 3,000.00 6,000.00 5 1200.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 1200.00

9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 1120.00

10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 2240.00

11 The punch-alpha - Times 1 7,500.00 7,500.00 5 1500.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 1500.00

12 Panasonic Telephone 1 590.00 590.00 10 59.00 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 59.00

13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 5160.00

14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 82.00

15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 545.00

16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 64.00

17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 1190.00

18 Living room furniture 1 22,000.00 22,000.00 10 2200.00 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 2200.00

19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 960.00


No. List Unit of

Product

Price per

Unit


Depreciation

1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 65440.00

2 Pinter CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 1516.00



5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 162.00

6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 534.00

7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 960.00


9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 2240.00

10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 4480.00



13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 10320.00

14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 164.00

15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 1090.00

16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 128.00

17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 2380.00


19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 1920.00


56

Year 3

Year 4

No. List Unit of

Product

Price per

Unit


Depreciation

1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 98160.00

2 Pinter CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 2274.00



5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 243.00

6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 801.00

7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 1440.00


9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 3360.00

10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 6720.00



13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 15480.00

14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 246.00

15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 1635.00

16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 192.00

17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 3570.00


19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 2880.00


No. List Unit of

Product

Price per

Unit


Depreciation

1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 130880.00

2 Pinter CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 3032.00



5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 324.00

6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 1068.00

7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 1920.00


9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 4480.00

10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 8960.00



13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 20640.00

14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 328.00

15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 2180.00

16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 256.00

17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 4760.00


19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 3840.00


57

Year 5

No. List Unit of

Product

Price per

Unit


Depreciation

1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 163600.00

2 Pinter CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 3790.00



5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 405.00

6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 1335.00

7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 2400.00


9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 5600.00

10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 11200.00



13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 25800.00

14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 410.00

15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 2725.00

16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 320.00

17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 5950.00


19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 4800.00


58

Factory

Year 1

Year 2

No. List Unit of

Product


Depreciation

1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 480000.00

2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 460000.00

3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 540000.00

4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 192000.00

5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 42000.00

6 Piping And Insulation 72 1,500.00 108,000.00 5 21600.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 21600.00

7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 38400.00

8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 96000.00

9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 36000.00

10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 16000.00

11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 70000.00

12 Toyota Tonero vorkheftruck 2 400,000.00 800,000.00 5 160000.00 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 160000.00

13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 5940.00

14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 50000.00

15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 582.00

16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 6200.00


No. List Unit of

Product


Depreciation

1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 960000.00

2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 920000.00

3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 1080000.00

4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 384000.00

5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 84000.00


7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 76800.00

8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 192000.00

9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 72000.00

10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 32000.00

11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 140000.00


13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 11880.00

14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 100000.00

15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 1164.00

16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 12400.00


59

Year 3

Year 4

No. List Unit of

Product


Depreciation

1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 1440000.00

2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 1380000.00

3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 1620000.00

4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 576000.00

5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 126000.00


7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 115200.00

8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 288000.00

9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 108000.00

10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 48000.00

11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 210000.00


13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 17820.00

14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 150000.00

15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 1746.00

16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 18600.00


No. List Unit of

Product


Depreciation

1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 1920000.00

2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 1840000.00

3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 2160000.00

4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 768000.00

5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 168000.00


7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 153600.00

8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 384000.00

9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 144000.00

10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 64000.00

11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 280000.00


13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 23760.00

14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 200000.00

15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 2328.00

16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 24800.00


60

Year 5

No. List Unit of

Product


Depreciation

1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 2400000.00

2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 2300000.00

3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 2700000.00

4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 960000.00

5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 210000.00


7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 192000.00

8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 480000.00

9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 180000.00

10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 80000.00

11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 350000.00


13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 29700.00

14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 250000.00

15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 2910.00

16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 31000.00


61

Chapter 5

OPERATIONS

62

5.1 Raw material

5.1.1 Product Characteristics

The company mainly to use the high potential in production by using high technology

of the machines and finally cover with high standard of quality control, the company is

preparing for the wants of the new coming customers and expanding the dried longan markets

in several countries by focusing on “Quality, Cleanness, and Maximum Customer

Satisfactions”. There are many ways to process the dried longan which may be harmful to the

environment. So the Light longan Asian Fruit decided to use the steam to dry longan instead

of using gas. So our product have high quality, it's didn't have a contaminants, the dried

longan is cleaning and it isn't harmful to consumer. The Characteristics of our dried longan

are the curst of dried longan is golden brown, the curst of dried longan is a sphere that not

have a dent or stain, the dried longan is dry and the crust isn't cracked, the test is sweet, the

smell of the fragrance of fruits and didn't have the contaminants.

Dried longans are divided into 4 grades.

1. Grand AA Longan has a diameter larger than is 25 mm.

2. Grand A Longan has a diameter is 22-24 mm.

3. Grand B Longan has a diameter is 19-21 mm.

4. Grand C Longan has a diameter less than 16-18 mm.

Crust of dried longan is a sphere, not a dent yellow skin, flesh of the fruit is dry and It's

the smell of fragrant fruits and other contaminants.

63

(Resource: Standard books in the household products industry of Lamphun Agricultural

Office.)

5.1.2 Cost of raw material (fresh longan)

Fresh longans are divided into 4 grades.

1. Grand AA Longan has a diameter larger than is 25 mm.

2. Grand A Longan has a diameter is 22-24 mm.

3. Grand B Longan has a diameter is 19-21 mm.

4. Grand C Longan has a diameter less than 16-18 mm.

Grade Unit/Ton Price/Baht Total

AA 180 18 3,240

A 750 12 9,000

B 450 9 4,050

C 120 2 240

Total 1,500 41 16,530

We forecast to use fresh longan 1,500 ton to produce the dried longan in each year. We

produce the dried longan only three month per year.

64

5.1.3 Packaging

- Packaging 56.9 inches wide, 14.6 inches long

- Total weights 2 Kg.

- Each box total weight 10 kg of dried longan.

- Package is brown color. Each box is the brand of the company.

- Dried longan contained in packaging that is safe, hygienic and product quality can be

maintained well

Our package we use the box because is easy to transfer to China, we forecast to use

150,000 per year. The cost of box is 22 baht per box. We will order the box 150,000 per year,

it will enough for our dried longan that will export to China.

(Resource: Piyamongkon KB. Asian Fruit)

Total cost of packaging 150,000*22 3,300,000 Baht

65

5.1.4 Firewood

The process of dried longan we use the firewood in the stream process. Firewood can

help our company save the cost of electricity. We will purchase the firewood from the

gardener. We purchase the firewood in 1 K.G. = 1 baht. We forecast to use firewood 750,000

K.G.

(Resource: Piyamongkon KB. Asian Fruit)

Total cost of firewood 750,000*1 750,000 Baht.

5.1.5 Total raw material

No. List

Unit of

product

Price per

unit Total

1 fresh longan

Grade AA 180 18 3240

Grade A 750 12 9000

Grade B 450 9 4050

Grade C 120 2 240

2 Packaging 150,000 22 3300000

3 Firewood 750,000 1 750000

Total 901500 64 4066530

66

5.2 Direct Labor

5.2.1 Male Staff 20 Positions

Job description:

- Study of all processing in dried longan

- Control of all machines

Qualifications:

Male

Age between 20-40 years old

Obey the manager

To be on time

Diligent

Myanmese labors who already have the license of Alien Worker Permit to

work in Thailand legally.

Can communicate in Thai.

5.2.2 Female Staff 30 Positions

Job description:

- Study of all processing in dried longan

- Control of all machines

Qualifications:

Female


Obey the manager

To be on time

Diligent

Myanmese labors who already have the license of Alien Worker Permit to

work in Thailand legally.

Can communicate in Thai.

67

5.2.3 Wages of male staff and female staff

Staff person wages/days Total

1. Male Staff 20 236 4720

2. Female Staff 30 236 7080

Total 50 236 11800

*Male staff and female staff was calculated base on the minimum rate 236 bath per

day. Make staff and female staff we use Myanmar labors, we only hire those who already

have the license of Alien Worker Permit to work in Thailand legally and work in three month

(June, July and August). The staff must training before work in the factory. The general

manager have to training them, we do not have training cost but we will pay the employee

same the wage that they come to work.

(Resource:http://www.anusornclub.com/page/%E0%B8%AD%E0%B8%B1%E0%B8%9

5%E0%B8%A3%E0%B8%B2%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B8%88%E

0%B9%89%E0%B8%B2%E0%B8%87%E0%B8%82%E0%B8%B1%E0%B9%89%E0%B8

%99%E0%B8%95%E0%B9%88%E0%B8%B3++%E0%B9%80%E0%B8%A3%E0%B8%

B4%E0%B9%88%E0%B8%A1+1+%E0%B9%80%E0%B8%A1%E0%B8%A9%E0%B8%

B2%E0%B8%A2%E0%B8%99+2555+-1790.html)

5.3 Overhead

5.3.1 Water Expense

(June, July, August)

Forecast use the water 150 cu.m/month x 17.93 baht 2,689.5 baht

General Service 30 baht

Vat 7 % 188.265 baht

Total water expense/month 2,908 baht

5.3.2 Electricity

For electricity expense of factory

Remark: Used the power is 40,000*2.7815 units

General Service 312.24 baht

Total electricity expense of factory 111,573 baht

(Resource : http://www.pea.co.th/rates/Rate2011.pdf)

http://www.anusornclub.com/page/%E0%B8%AD%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%B2%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B8%88%E0%B9%89%E0%B8%B2%E0%B8%87%E0%B8%82%E0%B8%B1%E0%B9%89%E0%B8%99%E0%B8%95%E0%B9%88%E0%B8%B3++%E0%B9%80%E0%B8%A3%E0%B8%B4%E0%B9%88%E0%B8%A1+1+%E0%B9%80%E0%B8%A1%E0%B8%A9%E0%B8%B2%E0%B8%A2%E0%B8%99+2555+-1790.html






http://www.pea.co.th/rates/Rate2011.pdf

68

5.3.3 Equipment/Tools

Image

Description

iron-tray

Can put the the baskets of longan 6 basket.

Weight : 6x27kg=162 kg,Volume : 0.04 x6 =

0.24 m3,Price 2,000 Baht

Resource : Resource: Piyamongkon K.B.

Asian Fiurt

Baskets

The size of outside : 365 x 590 x 330 mm. =

0.0710655 m3

The size of inside :325 x 520 x 300 mm. =

0.0507 m3

Price 230 Baht

Resource : Resource: Piyamongkon K.B.

Asian Fiurt

Total equipment/tool


1 Iron-tray 864 2,000 1,728,000

2 Baskets 100 230 23,000

total 964 2,230 1,751,000

5.3.4 Total overhead

No. List Baht

1 Total water expense/month 2,908

2 Total electricity expense of factory 111,573

3 Total equipment/tool 1,751,000

Total 1,865,481

69

5.4 Service Process

1. Raw Marital

The procurement of raw material divides into three categories.

1.1 The purchase of fresh longan.

The price of fresh longan will set day by day. The price will be change every day. The

gardener will be delivered to the factory. The price depends on market price and quality of

the fresh longan. This approach made popular on the market and gardener to drain the fresh

longan. So the bargaining power is a factory.

Raw Marital

Product

Processing

Package

Finish Goods

Take Out

Payment

70

1.2. The purchase direct from garden

The factory will purchase the fresh longan from the garden. The price will be based

on market prices. The trading is satisfied for both parties, such as our factory need the fresh

longan to produce the product and competitor need the fresh longan too. So the bargaining

power of the gardeners.

1.3 The purchase from factory to factory

This will get the fresh longan from other factory. This choice will use when the stock

shortage or other factory have the stock excess and want to leave out.

2. Product Processing

Purchase fresh longan inspection fresh longan

dried process inspection dried longan grade selection

packaging retention

3. Package

The packing process of dried longan will filling in a

white plastic that can prevent moisture and after that

packaging in brown box. One box can put 15 kg.

4.Finish Goods

After finish in packing process, the product will keep

in the inventory. We set the employee for control can check

the product every day. We have the security in the inventory

by put the cameras in many places.

71

5. Take Out

The shipping process, the customers have to shipping by

themselves.

6. Payment

The payment process the customer cans payment by use

FOB EX. The customer cans payment by cash or check. But the

customers have to pay before take the product. we accept only

Thai Baht currency for the payment.

5.5 Facility Management

1. Living room

We have living room for welcome customers to buy the

product. The living room we use simply furnished. Customers can

negotiates, payment and meeting in this room.

2. Drinking Service

Drinking service is the little thing that we do not need to be

served to the customer. Drinking service is the general courtesy to

guest. It will make customer feel good before starting a business

negotiation.

72

3. Television Service and Newspaper

We have television service for entertains customers.

4. Air conditioner

We have air conditioner to adjust the temperature in the room and

provide customer with greater comfort.

5. Computer Service

We have computer service facilities to provide customer to

contact or documents by the internet to our customers.

6. Toilet

We have toilet in side living room. We provide facilities for

customers who use the service. We have housekeeper cleaning two

times per day.

73

Chapter 6

ORGANIZATION AND ADMINISTRATION ANALYSIS

74

6.1 Management Analysis

6.1.1 Organization Management

Light Longan we work in company as family. We support a good relationship within

organization, so we try to have activities together among employees in each department in

company such as we provide common room for our employees to let them annual party and

we also provide social security insurance for our employees. Moreover we support employees

to concern about organization culture rule and responsibilities of role.

6.2 Organization Chart

Accountant

1 Position

General

Manager

1 Position

Male Staff

20 Positions

Female Staff

30 Positions

Housekeeper

2 Positions

Manager

1 Position

75

People in Organization

1. Manager 1 Position

In this company the owner acts as manager to control and manage everything within

organization. And I separate the job into 3 parts including: accounting, production, and the

last one is marketing.

Qualifications:

Male/Female


Bachelor’s degree of Business Administration

At least 5 years experience

Good command of English and Chinese

2. Accountant 1 Position

Job description:

- Account payable related to transaction process

- Preparation TAX forms, social security payment, keep record and clear all account

documents, monthly end closing and reporting

- Preparation for monthly financial statement

- Control cash and budget

Qualifications:

Female


Bachelor’s Degree in Accounting

At least 2 years experience in Accounting

Computer skill in Microsoft Office and accounting program

Precision and loyalty

76

3. General Manager 1 Position

Job description:

- Control and monitor the production process

- Training the employee and to provide knowledge and understanding to the process when

produce the product.

Qualifications:

male


Bachelor’s Degree in Human Resource Management and related field

At least 3 years experience

Good at courtesy

Eloquent and solve problem very rapidly

Good at consultant

4. Housekeeper 2 Positions

Job description:

- Supervises work activities of cleaning personnel to ensure clean

Qualifications:

Female


To be on time

Diligent

Responsibility

http://dict.longdo.com/search/courtesy

77

6.3 Administration Cost

6.3.1 Employee Salary

- Wage rate for our organization

- Manager 1 person 35,000 baht/month.

- Accountant 1 person 20,000 baht/month.

- General Manager 1 person 30,000 baht/month.

- Housekeeper 2 person 14,160 baht/month.

Total salary expense/month 99,160 baht/month.

*housekeeper was calculated base on the minimum rate 236 bath per day. For the

manager, accountant, general manager and housekeeper have to work all year long.

(Resource:http://www.anusornclub.com/page/%E0%B8%AD%E0%B8%B1%E0%B8%95%

E0%B8%A3%E0%B8%B2%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B8%88%E0%

B9%89%E0%B8%B2%E0%B8%87%E0%B8%82%E0%B8%B1%E0%B9%89%E0%B8%9

9%E0%B8%95%E0%B9%88%E0%B8%B3++%E0%B9%80%E0%B8%A3%E0%B8%B4

%E0%B9%88%E0%B8%A1+1+%E0%B9%80%E0%B8%A1%E0%B8%A9%E0%B8%B2

%E0%B8%A2%E0%B8%99+2555+-1790.html)

(Resource: http://www.jobbkk.com/th/job/job_detail.php?job_id=MzA2NTg0)

(Resource: http://www.gemini.com.hk/assets/doc/survey_thailand.pdf )

6.3.2 Stationary Expense

Image

Description

Bill paper print (no lines)

General Computer / 9 x11 2 layer

Price 545 Baht

Resource: somjai sai4 cooperate

http://www.somjaisai4.com







http://www.facebook.com/l.php?u=http%3A%2F%2Fwww.jobbkk.com%2Fth%2Fjob%2Fjob_detail.php%3Fjob_id%3DMzA2NTg0&h=7AQH1vniI

http://www.gemini.com.hk/assets/doc/survey_thailand.pdf

http://www.somjaisai4.com/

78

Horse Blue

Pen 50 Grip Line 0.5

Price 120 Baht



Horse TWIN-PEN Blue

Pen of chemistry 2mm.

Price 110 Baht



Stapler / No.10

Price 50 Baht



MAX / staples no.M8-1M

Price 95 Baht



Calculator

FUJITEL / FC-380

Show number 12 point

Price 350 Baht


Resource :http://www.somjaisai4.com






79

Document storage boxes

3 channels 1 box

Price 135 Baht



The clip (pack of 6 books) orange

width of 1 inch to 6 / pack

Price 120 Baht



Time stamp card NAKI.

100 Sheets

Price 100 Baht

Resource:

jevanes Office Supply Co.,Ltd. http://www.j

anivisoffice.com.

Stationary Expense


1 Bill paper print (no lines) 1 545 545

2 Horse Blue 1 120 120

3 Horse TWIN-PEN Blue 1 110 110

4 Stapler / No.10 1 50 50

5 MAX / staples no.M8-1M 1 95 95

6 Calculator 2 350 700

7 Document storage boxes 2 135 270

8 The clip (pack of 6 books) orange 5 120 600

9 Time stamp card NAKI. 1 100 100

Total 15 1625 2,590



80

6.3.3 Electric Expense3984

For electricity expense of office

Remark: Used the power is 521.768*2.7815 units

Total electricity expense of office 1,452 baht

(Resource: http://www.pea.co.th/rates/Rate2011.pdf)

6.3.4 Water Expense

Forecast use the water 5 cu.m/month x 17.93 baht 89.65 baht

General Service 30 baht

Vat 7 % 6.2755 baht

Total water expense/month 126 baht


81

ตารางหมายเลข 3.1 อตราคานาประปาพนท กปภ.สาขาอน (ทวประเทศ) (มกราคม 2555)

ยกเวนทกาหนดไวในตารางหมายเลข 1.1 1.2 2.1 และ 2.2

ชวงการใชนา (ลบ.ม. / เดอน)

จานวน

หนวย

1. ทอยอาศย 2. ราชการและธรกจขนาดเลก 3. รฐวสาหกจ / อตฯ / ธรกจขนาดใหญ

ราคา เปนเงน รวมเงน ราคา เปนเงน รวมเงน ราคา เปนเงน รวมเงน

คานาขนตา อตราขนตา 50 บาท/เดอน (4 ลบ.ม.) อตราขนตา 150 บาท / เดอน (11 ลบ.ม.) อตราขนตา 300 บาท / เดอน (19 ลบ.ม.)

0 - 10 10 10.20 102.00 102.00 12.31 123.10 123.10 13.55 135.50 135.50

11 - 20 10 11.91 119.10 221.10 15.11 151.10 274.20 16.55 165.50 301.00

21 - 30 10 14.30 143.00 364.10 16.31 163.10 437.30 19.55 195.50 496.50

31 - 50 20 16.34 326.80 690.90 17.41 348.20 785.50 22.55 451.00 947.50

51 - 80 30 17.37 521.10 1,212.00 17.75 532.50 1,318.00 24.55 736.50 1,684.00

81 - 100 20 17.81 356.20 1,568.20 17.84 356.80 1,674.80 24.80 496.00 2,180.00

101 - 300 200 17.93 3,586.00 5,260.80 25.05 5,010.00 7,190.00

301 -1,000 700 18.02 12,614.00 17,874.80 25.30 17,710.00 24,900.00

1001 - 2,000 1,000 18.11 18,110.00 35,984.80 25.05 25,050.00 49,950.00

2,001 - 3,000 1,000 18.21 18,210.00 54,194.80 24.80 24,800.00 74,750.00

> 3,000 18.30 24.55

หมายเหต ผใชน าประเภท 1 หากเดอนใดใชน ามากกวา 100 ลบ.ม./เดอน ใหคดอตราคาน าประปาเทากบผใชน าประเภท 2 ณ เวลาน น (มกราคม 2555)

(Resource: http: Provincial Waterworks Authority, 2012: “Water rates by user No. 1” (Update 2012) Available at

http://www.pwa.co.th/service/tariff_rate.html (Accesses January 31, 2012)

82

6.3.5 Internet expense/month

Internet expense 590 Baht

Vat 7% 41.3 Baht

Total internet expense 632 Baht

6.3.6 Telephone expense/month

Telephone expense 500 Baht

Vat 7% 35 Baht

Total Telephone expense 535 Baht

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

mobile phone following the rate of domestic long distance.

(Resource: http://www.3bb.co.th/promotion/6mb.php)

(Resource: TOT Public Company Limited, 2010: “TOT Wi-Fi”. (Update 2010) Available at

http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=97&Itemid=135&lang

=th (Accessed January 1, 2011))

6.3.7 Billboard tax

For the billboard with all English front rate is 40 Baht/ 500 square centimeter. So the

tax is 30,000 / 500 60 * 40 = 2,400 Baht and pay at finance of Lamphun municipality 666

Lamphun Road Tambol Pasang Lamphun 51120.

Total Billboard tax is 2,400 Baht

(Resource:http://www.thaisakolgp.com/viewknowlage.php?noknowlage=2)

(Resource:http://www.nmt.or.th/lamphun/pasang/Lists/List39/AllItems.aspx)

http://www.3bb.co.th/promotion/6mb.php

http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=97&Itemid=135&lang=th


http://www.thaisakolgp.com/viewknowlage.php?noknowlage=2

http://www.nmt.or.th/lamphun/pasang/Lists/List39/AllItems.aspx

83

6.4 Explanation Administration Cost

-Employee Salary

In the Light longan Asian fruit, the total employee salary has 55 persons. It’s about

453,160 baht per month. It is a fixed cost that we will pay in every month. We set the rate

wage for manager is 35,000 baht, accountant is 20,000 baht and general manager is 30,000

baht. The male staff, women staff and housekeeper will get 236 baht per day. (Minimum

wage of Lamphun 2012)

-Stationary Expense

We don’t have to purchase equipment in the office every month because some

stationary equipment less much of using such Bill paper print , Horse Blue, Stapler / No.10

etc. We will purchase stationary equipment every year.

-Electricity Expense

We separate the electricity expense two types; there are the electricity expense of

office and electricity expense of factory. Our electricity Expense use change follows the

season such as on the summer we have more electricity expense because we must open the air

conditioner more than other season. But the winter and rain open the air conditioner less than

summer but we will open the light more. Sometime we will close the air conditioner and light

for save the cost. For the electricity expense of factory we have to payment only three month

(June, July and August) because we choose to produce the dried longan only this three

month. For Office we still have to pay every month. Moreover, we forecast to use the

electricity of office in same level.

-Water Expense

The water expense of the production process. The estimate total water expense is

2,908 baht per month. This rate will pay in three month include June, July and August that

have production process, but without those month we forecast to pay 126 baht per month.

-Internet and telephone Expense

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

Year 1, it is a first year that we open the business. So, our total internet and telephone

expense are paying more because we must connect with the supplier for understand the order

the equipment, product, etc.

Year 2 to 5, we try to reduce the telephone expense by use the internet more than such

as when we purchase the product we will purchase on e-mail instead used the telephone. So

the total internet and telephone expense may be paying less than the first year because we

connected with supplier for business, it is easy to understand between both.

84

-Billboard tax

Because Light Longan Asian Fruit use Billboard to commerce so we have to pay for

tax as regulation. The billboard is rectangle and the size is 30,000 square centimeters from

the size of billboard is 30,000 square centimeters (300 * 100) include picture and English

front. Calculate the billboard tax. For the billboard with all English front rates are 40 Baht/

500 square centimeters. So the tax is 30,000 / 500 60 * 40 = 2,400 Baht and pay at finance

of Lamphun municipality 666 Lamphun Road Tambol Pasang Lamphun 51120.

Document for paying tax

1) ID card

2) Copy of census

3) Register of value added tax

4) Certificate of company

5) Slip from plate shop

85

6.5 Administration Cost

Year 1

Year 2

Year 3

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

1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,189,920

2 Stationary expense 2,590 2,590

3 Electricity expense 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 17,424

4 Water expense 126 126 126 126 126 126 126 126 126 126 126 126 1512

5 Internet expense 632 632 632 632 632 632 632 632 632 632 632 632 7,584

6 Telephone expense 321 321 321 321 321 321 321 321 321 321 321 321 3,852

7 Billboard Tax 2,400 2,400

104,281 101,691 104,091 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 1,225,282Total administration year3


1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,090,760


3 Electricity expense 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 15,972

4 Water expense 126 126 126 126 126 126 126 126 126 126 126 1386

5 Internet expense 632 632 632 632 632 632 632 632 632 632 632 6,952

6 Telephone expense 535 535 535 535 535 535 535 535 535 535 535 5,885


104,495 104,305 101,905 101,905 101,905 101,905 101,905 101,905 101,905 101,905 101,905 1,125,945Total administration year1


1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,189,920



4 Water expense 126 126 126 126 126 126 126 126 126 126 126 126 1512




104,281 101,691 104,091 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 1,225,282Total administration year2

86

Year 4

Year 5


1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,189,920



4 Water expense 126 126 126 126 126 126 126 126 126 126 126 126 1512




104,281 101,691 104,091 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 1,225,282Total administration year 4


1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,189,920



4 Water expense 126 126 126 126 126 126 126 126 126 126 126 126 1512




104,281 101,691 104,091 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 1,225,282Total administration year 5

87

6.6 Technical Feasibility Conclusion

Light longan Asian Fruit using high technology of the machines and finally cover

with high standard of quality control, we focusing on “Quality, Cleanness, and Maximum

Customer Satisfactions. We decided to use the steam to dry longan instead of using gas. So

our product have high quality, it's didn't have a contaminants, the dried longan is cleaning and

it isn't harmful to consumer. The Characteristics of our dried longan are the curst of dried

longan is golden brown, the curst of dried longan is a sphere that not have a dent or stain, the

dried longan is dry and the crust isn't cracked, the test is sweet, the smell of the fragrance of

fruits and didn't have the contaminants. Dried longans are divided into 4 grades. Are follow

Grand AA, Grand A , Grand B and Grand .Crust of dried longan is a sphere, not a dent

yellow skin, flesh of the fruit is dry and It's the smell of fragrant fruits and other

contaminants. Our company opens 8.00 AM. – 5.00 PM. every day except Sunday.

Our location we do the operation would be Lamphun province because Lamphun is

the province that is the 2nd

place in growing longan in Thailand while it is also located close

to Chiang Mai province where has the most longan gardens in Thailand, so our company can

get the fresh longan easily at the low price.

According to the facility layout, we have set the pattern as our positioning which

modern style to attract customer. We also provide service mind, and facility that will make

customer comfortable. We providing computer and internet for customer and created the

entertainment by having television for customer.

About cost of investment in part of decorate also low price because we focus on the

quality of the product more than the decoration in living room or office. So, it may lots of

investment cost, machine/equipment/tool, operation cost and administration cost. However,

we will borrow this amount for outside sector because we doesn’t have the assets to

guarantee when borrow with the bank. Therefore, in this amount we will pay back to whom

giving us loan the money about 30% every year.

88

Chapter 7

FINANCIAL ANALYSIS

89

7.1 Income Statement

Light Longan Asian Fruits

Statement Income

For the year ending December, 31 2012

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

Revenues

Sale 22,400,000.00฿ 22,400,000.00฿ 22,400,000.00฿ 67,200,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿

total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿

Gross income 15,540,000.00฿ 15,540,000.00฿ 15,540,000.00฿ 46,620,000.00฿

Expense

General and Administrative cost 104,495.00฿ 104,305.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 1,125,945.00฿

Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿

electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿

water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿

Marketing expense 50,000.00฿ 150,000.00฿ 200,000.00฿

Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿

Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿

Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿

Total operating expense 230,849.00฿ 335,344.00฿ 335,154.00฿ 332,754.00฿ 382,754.00฿ 801,235.00฿ 813,035.00฿ 963,035.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 5,525,176.00฿

EBIT 230,849.00-฿ 335,344.00-฿ 335,154.00-฿ 332,754.00-฿ 382,754.00-฿ 14,738,765.00฿ 14,726,965.00฿ 14,576,965.00฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 41,094,824.00฿

Tax 30% 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 12,328,447.20฿

Net income [Loss] for the year 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿

90


Statement Income



Revenues

Sale 33,400,000.00฿ 33,400,000.00฿ 33,400,000.00฿ 100,200,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 26,540,000.00฿ 26,540,000.00฿ 26,540,000.00฿ 79,620,000.00฿

Expense

General and Administrative cost 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿

wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿



Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿





EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 25,738,979.00฿ 25,727,179.00฿ 25,577,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 73,995,487.00฿

Tax 30% 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 22,198,646.10฿


91


Statement Income



Revenues

Sale 31,200,000.00฿ 31,200,000.00฿ 31,200,000.00฿ 93,600,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 24,340,000.00฿ 24,340,000.00฿ 24,340,000.00฿ 73,020,000.00฿

Expense

General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿

wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 23,538,979.00฿ 23,527,179.00฿ 23,377,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 67,395,487.00฿

Tax 30% 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 20,218,646.10฿


92


Statement Income



Revenues

Sale 32,520,000.00฿ 32,520,000.00฿ 32,520,000.00฿ 97,560,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 25,660,000.00฿ 25,660,000.00฿ 25,660,000.00฿ 76,980,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 24,858,979.00฿ 24,847,179.00฿ 24,697,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 71,355,487.00฿

Tax 30% 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 21,406,646.10฿


93


Statement Income



Revenues

Sale 33,840,000.00฿ 33,840,000.00฿ 33,840,000.00฿ 101,520,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 26,980,000.00฿ 26,980,000.00฿ 26,980,000.00฿ 80,940,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 26,178,979.00฿ 26,167,179.00฿ 26,017,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 75,315,487.00฿

Tax 30% 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 22,594,646.10฿


94

7.2 Statement of Cash Flow


Statement of Cash Flow

Monthly Cash Flow Activity in 2012

Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011

Operating Activities

Net Income 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿

Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿

Net cash flow - Operating activities 1,027,370.60-฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 31,536,564.80฿

Investing Activities

Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿

Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿

Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿

Financing Activities

Investment by owner 40,000,000.00฿ 40,000,000.00฿

Investor payback(uses)30% 8,629,913.04฿ 8,629,913.04฿

Net cash flow - Financing 40,000,000.00฿ 8,629,913.04-฿ 31,370,086.96฿

Total monthly end cash flows 13,816,569.40฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 9,759,188.64-฿ 9,759,188.64-฿

Increase/Decrease in Cash 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 47,509,780.40฿

Cash at end of month 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 37,750,591.76฿ 37,750,591.76฿

95






Net Income 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿




Investment in pre-operation(uses)

Investment in fixed assets(uses)

Net cash flow - Investing activities


Investment by owner


Net cash flow - Financing 15,539,052.27-฿ 15,539,052.27-฿

Total monthly end cash flows 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 17,490,630.45-฿ 17,490,630.45-฿

Increase/Decrease in Cash 37,750,591.76฿ 35,796,423.59฿ 33,844,845.41฿ 31,890,867.24฿ 29,939,289.06฿ 27,937,710.89฿ 52,057,651.71฿ 76,165,792.54฿ 100,123,933.36฿ 98,172,355.19฿ 96,220,777.01฿ 94,269,198.84฿ 94,269,198.84฿


96






Net Income 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿








Investment by owner






97






Net Income 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿








Investment by owner






98



Monthly Cash Flow Activity 2016



Net Income 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿








Investment by owner






99

7.3 Balance Sheet


Statement of Balance Sheet


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

Assets

Current Asset

Cash 13,816,569.40 12,684,703.80 11,553,028.20 10,423,752.60 9,244,477.00 23,186,720.40 37,117,163.80 50,897,607.20 49,768,331.60 48,639,056.00 47,509,780.40 37,750,591.76 37,750,591.76

Total Current Asset 13,816,569.40 12,684,703.80 11,553,028.20 10,423,752.60 9,244,477.00 23,186,720.40 37,117,163.80 50,897,607.20 49,768,331.60 48,639,056.00 47,509,780.40 37,750,591.76 37,750,591.76

Fix Asset

All Core Building,Plant 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000

All Equipment&Machinery 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060

Less: all depreciation 230,849 461,698 692,547 923,396 1,154,245 1,385,094 1,615,943 1,846,792 2,077,641 2,308,490 2,539,339 2,770,188 2,770,188

Total Fixed Assets 24,925,211 24,694,362 24,463,513 24,232,664 24,001,815 23,770,966 23,540,117 23,309,268 23,078,419 22,847,570 22,616,721 22,385,872 22,385,872

Total Assets 38,741,780 37,379,066 36,016,541 34,656,417 33,246,292 46,957,686 60,657,281 74,206,875 72,846,751 71,486,626 70,126,501 60,136,464 60,136,464

Liability & Equity

Owner's Payback 8,629,913 8,629,913

Owner's Capital 38,741,780 37,379,066 36,016,541 34,656,417 33,246,292 46,957,686 60,657,281 74,206,875 72,846,751 71,486,626 70,126,501 68,766,377 68,766,377

Total Liability & Equity 38,741,780 37,379,066 36,016,541 34,656,417 33,246,292 46,957,686 60,657,281 74,206,875 72,846,751 71,486,626 70,126,501 60,136,464 60,136,464

balance check 0 0 0 0 0 0 0 0 0 0 0 0 0

100





Assets

Current Asset

Cash 35,796,423.59 33,844,845.41 31,890,867.24 29,939,289.06 27,937,710.89 52,057,651.71 76,165,792.54 100,123,933.36 98,172,355.19 96,220,777.01 94,269,198.84 76,778,568.39 76,778,568.39


Fix Asset



Less: all depreciation 3,001,037 3,231,886 3,462,735 3,693,584 3,924,433 4,155,282 4,386,131 4,616,980 4,847,829 5,078,678 5,309,527 5,540,376 5,540,376


Total Assets 57,951,447 55,769,019 53,584,192 51,401,765 49,169,338 73,058,430 96,935,722 120,663,013 118,480,586 116,298,159 114,115,732 96,394,252 96,394,252

Liability & Equity

Owner's Payback 15,539,052 15,539,052

Owner's Capital 57,951,447 55,769,019 53,584,192 51,401,765 49,169,338 73,058,430 96,935,722 120,663,013 118,480,586 116,298,159 114,115,732 111,933,305 111,933,305


balance check 0 0 0 0 0 0 0 0 0 0 0 0 0

101





Assets

Current Asset

Cash 74,989,400.22 73,202,822.04 71,413,843.87 69,627,265.69 67,790,687.52 89,875,628.34 111,948,769.17 133,871,909.99 132,085,331.82 130,298,753.64 128,512,175.47 112,572,545.02 112,572,545.02


Fix Asset





Total Assets 94,374,235 92,356,808 90,336,981 88,319,554 86,252,127 108,106,218 129,948,510 151,640,802 149,623,375 147,605,948 145,588,520 129,418,041 129,418,041

Liability & Equity

Owner's Payback 14,153,052 14,153,052

Owner's Capital 94,374,235 92,356,808 90,336,981 88,319,554 86,252,127 108,106,218 129,948,510 151,640,802 149,623,375 147,605,948 145,588,520 143,571,093 190,747,934


balance check 0 0 0 0 0 0 0 0 0 0 0 0 0

102





Assets

Current Asset

Cash 110,684,376.85 108,798,798.67 106,910,820.50 105,025,242.32 103,089,664.15 126,395,604.97 149,689,745.80 172,833,886.62 170,948,308.45 169,062,730.27 167,177,152.10 150,306,921.65 150,306,921.65


Fix Asset





Total Assets 127,299,024 125,182,597 123,063,769 120,947,342 118,780,915 141,856,007 164,919,299 187,832,591 185,716,163 183,599,736 181,483,309 164,382,230 164,382,230

Liability & Equity

Owner's Payback 14,984,652 14,984,652

Owner's Capital 127,299,024 125,182,597 123,063,769 120,947,342 118,780,915 141,856,007 164,919,299 187,832,591 185,716,163 183,599,736 181,483,309 179,366,882 180,452,482


balance check 0 0 0 0 0 0 0 0 0 0 0 0 0

103





Assets

Current Asset

Cash 148,319,753.48 146,335,175.30 144,348,197.13 142,363,618.95 140,329,040.78 164,855,981.60 189,371,122.43 213,736,263.25 211,751,685.08 209,767,106.90 207,782,528.73 189,981,698.28 189,981,698.28


Fix Asset





Total Assets 162,164,212 159,948,785 157,730,958 155,515,531 153,250,104 177,546,196 201,830,487 225,964,779 223,749,352 221,533,925 219,318,498 201,286,818 201,286,818

Liability & Equity

Owner's Payback 15,816,252 15,816,252

Owner's Capital 162,164,212 159,948,785 157,730,958 155,515,531 153,250,104 177,546,196 201,830,487 225,964,779 223,749,352 221,533,925 219,318,498 217,103,071 220,343,071


balance check 0 0 0 0 0 0 0 0 0 0 0 0 0

104

7.4 Conclusion

After calculation in statement of 3 types like statement of Income, Cash Flow and

Balance Sheet, It showed that Light Longan Asian Fruit status is positive in Financial

management according to we analyze through Return On Investment (ROI), Net Present

Value (NPV) and Payback Period. These tools can help to tall the investors or inside and

outside sectors that the project chooses are accepted or rejected. So, being analysis at the first

one is Payback Period that measure how long does it take to be return on investment. The

number showed that 0.4 years it means too sorter return on investment. Next is NPV, showed

that positive sign or more than zero it means this project should be accepted. The last one is

ROI, form year 1 to year 5 it showed that 48%, 54%, 36%, 30% and 26%. These numbers can

better tell the efficiency on investment. This part of analysis can make sure the proposition

financial status tend to be great way of doing this type of business.

105

Chapter 8

RISK MANAGEMENT

106

8.1 Risk Analysis

The future is uncertainty. All businesses can be faced with risk all the time. So, we

have to prepare the worst case scenario both external and internal risks. It can happen both

when the environment effect to the company and/or the business cannot operate well inside.

Risk Analysis Low Medium High

External Risk Economic Competitor Technology

Internal Risk Human Error Raw material Finance

8.1.1 External Forces

External risk means the outside risks of company that affect the company and the

company can’t control it. They are from economic, technology, social and competitors;

however the company can find the solution to reduce and resolve these problems. The

external risks for Light Longan Asian Fruit are below:

- Changing in Technology

Nowadays, there are many technology devices which used in dried longan process, to

make the operator quick and can increase the productivity. Technology tends to play the

importance rule when doing dried longan and changing to better one all the time.

Solution

For this risk, Light Longan Asian Fruit needs to analysis the machine and find the

appropriate machine to use in dried longan process. After analysis Light Longan Asian Fruit

decided to use the steam to dry longan instead of using gas. So our product have high quality,

it's didn't have a contaminants, the dried longan is cleaning and it isn't harmful to consumer.

- The Economic Condition

According to the Flood in Thailand, It effect to the economics of Thailand. Foreigner

doesn’t believe in the effective of the production. Our company locates in Lamphun province,

it not effect to our company but this problem is still importance for our business. Because the

foreigner looking at overview.

Solution

107

For this risk is the external risk, it’s out of control. We don’t know when will be

happen. it not effect to our company so we will make confidence for the customer. We can

produce the product and can export the product to our customer demand and to be on time.

- The competitors

This problem is quite importance for Light Longan Asian Fruit because now

Lamphun have many company that produce dried longan which are direct and in direct

competitor. So they can get our customers to get high market share. Moreover there are the

new company is going to open the b so business this is the problem also.

Solution

For this risk, Light Longan Asian Fruit have to analysis the competitors to found their

4P’s then use Marketing strategy to fix the problem by use competitor advantage to compete

with the competitor and attract the customers. Such as using stream to dried longan instead of

using gas. So the product will have high quality than competitor that using gas.

8.1.2 Internal Forces

It is the risk that occurs within the organization which will affect to the business to get

a direct loss or affect on internal management such as; the loss that is from the operation, the

loss that is from the finance and the loss that from human resource etc.

- The risk of operation time management

This type of risk of the operation that our company has the fixes time of dried longan

processes. If we not manage the time in produce dried longan process, it will effect to the

quality of the finish good.

Solution

Light Longan Asian has to control the fix time in produce dried longan. We manage

the time of produce the product to match with the time of worker.

- The operation risk

Operation risks are risks that arise from an error in the operation in our company. So

our company can separate operation risks into three major characteristics include failure of

work two are Human Error, and Technical Failure.

108

- Human Error

In our company have the error employee because we hire Myanmar labor to work in

the production process. Sometime they can lack of knowledge and do not know how o use the

machine. That can effect to our productivity.

Solution

Our company has training the employee and to provide knowledge and understanding

to the process when produce the product. Company will have identified the responsibility,

control and monitoring of work with each responsibility of employee and in addition our

company has the manual operation or process to make the product and guide problem-solving

for the employee.

- Technical Failure

Our company has many machines for produce dried longan; all of these are use

electric city. Sometime that can be having accident of electricity, the machine damage and

Firer.

Solution

Our company has resourceful with many unexpected situation. We have electricity to

power with short circuit protection and power backup systems and if the machine damage, we

don’t need to renovate because the machine have warranty. For the firer we have Fire

insurance in case of source of fire occur at Dryer Room, Furnace, Hot-Water Boiler, Heat

Exchanger, Hot-Water Pumep, Motor insurance company will claim all damage.

- The risk of raw material

Our company used more raw materials to produce. But the fresh longans in season are

uncertainty. We do not sure that the fresh longan will be enough for the demand of customer.

Solution

Our company analyses the production of fresh longan in each year and we will

analyses the demand of customer need form the export to China in each year. Governments

are support and promote in agriculture product. So the gardener trend to cultivate the longan

more than before.

http://dict.longdo.com/search/resourecful

109

- Financial Risk

Financial Risk can happen in our company because we export the product to China. So

we will have problem about the exchange rate. And we have the risk from increase in the

interest rate, increase in cost of production. So we will accept the exchange rate only Thai

Baht currency in the payment. We manage the cost for reduce the cost in production process

and still get the good quality of product. We have to think about interest, if we have to pay

back to investor more than before, we have money to pay back or not. And we have the tools

that help us measure how much of risk is Payback period and Net present value (NPV).

8.2 Return On Investment (ROI), Net Present Value (NPV) and Payback Period












Financial Ratio Year 1 Year 2 Year 3 Year 4 Year 5

NPV 5% 4,171,909.33 87,906,712.65 197,377,048.29 333,362,835.21 494,610,914.48

NPV 10% 2,164,095.27 78,459,649.54 173,670,466.43 286,566,835.48 414,351,171.22

NPV 15% 330,873.74 70,136,257.98 153,460,395.26 247,966,389.12 350,284,342.31

IRR 16% 121% 155% 168% 173%

Net profit margin 43% 52% 50% 51% 52%

ROA 48% 54% 36% 30% 26%

ROE 48% 54% 36% 30% 26%

pay back N/A 0.43328673 N/A 1.402884714 N/A

110

8.3 Conclusion of Risk management

The businesses can be confronted with risk all the time. So, this chapter we conclude

both external and internal risks. It can happen both when the environment effect to the

company and/or the business cannot operate well inside. The external risk is difficult to

control like economic, technology. But however, the things which we chose do are always

follow up the news and can adept in each situation like change the obstacle to be an

opportunity. In the other hand, internal risk is we can control inside like the risk of operation

time management, the operation risk, risk of raw material and financial Risk. However, we

have prepared already that estimate how much will effect to our company. So, the result

shows that not much to effect with our company. And the tools that help us measure how

much of risk is Payback period and Net present value (NPV).

111

Chapter 9

CONCLUSION

112

9.1 Conclusion

Longan is the one major economic fruit of Thailand. China is the largest export

market of Thai dried longan. After they join in FTA, China import the dried longan from

Vietnam 0.1% and imports from Thailand 95.1% the rest is imported from Burma.

Light Longan Asian Fruit has directs competitor in Lamphun include with RK Food

Corporation. We also has many indirect competitor such as Phisith Industrial Co.,Ltd , RK

Food Corporation and Hitec bio(Thailand) Co.,Ltd. We have to analyses the competitor how

they can survive in the market, we have to know their strange and weakness and analyze to

find the way to compete with them.

We use Marketing mix to apply with our business. the first, product we using high





We decided to use the steam to dry longan instead of using gas. Second, the pricing we

compare with competitor and we set the price high than competitor because of the quality of

our product better than competitor. Third, place we located in Lumphun province in order to

ease in finding the fresh longan. The last, we plan to join in food and fruit fair festival and

join the World of Food Asia, which allows customers to know more products. We have the

distributor who has ability to distribute our product to the customer thoroughly.

Sale for cash, from the table we can see that Lamphun can produce the fresh longan

an average of five year around 185,060 ton. And we can export dried longan an average of

five year around 87,861 ton. China import dried longan from Thailand 95.1% of total longan

import of China. So our company forecast to produce dried longan 1,500 ton/year. The article

from the Ministry of Agriculture has forecast that the price of longan will be increase because

the fresh longan in Thailand tend to decrease but the demand of international customer

especially in China are increase. For this reason, our company can produce the product dried

longan in same level in every year but can set the price to raise by produce the same level of

product.

113

The marketing expense, we plan to join in food and fruit fair festival and join the

World of Food Asia so we set the same expense in each year for promote the product to the

new customer. And for the end of the season, we have to pay for food and drink for our

distributor.

Cost of investment, Pre-Operating cost we have to purchase land and build the

construction. We use Lampang Paisan Construction to drawing and construction our

company. We need to invest the new equipment and tool for use in the dried longan process.

The operations, we forecast to use fresh longan 1,500 ton to produce the dried longan

in each year. We produce the dried longan only three month per year. Because we choose to

produce dried longan only in season, it can get high profit than out of season. We have to

order packaging every year and the packaging will be enough for the dried longan that will

forecast to produce in each year. The process of dried longan we use the firewood in the

stream process. Firewood can help our company save the cost of electricity. So we will

purchase from gardener. For direct labor we use Myanmar labors, we only hire those who

already have the license of Alien Worker Permit to work in Thailand legally and work in

three month (June, July and August). The staff must training before work in the factory. The

general manager have to training them, we do not have training cost but we will pay the

employee same the wage that they come to work.

Light longan Asian Fruit using high technology of the machines and finally cover

with high standard of quality control, we focusing on “Quality, Cleanness, and Maximum

Customer Satisfactions”. Dried longan divided into 4 grades include, grand AA, grand A ,

grand B and grand C. Crust of dried longan is a sphere, not a dent yellow skin, flesh of the

fruit is dry and It's the smell of fragrant fruits and other contaminants. Our company opens

8.00 AM. – 5.00 PM. every day except Sunday.

According to the facility layout, we also provide service mind, and facility that will

make customer comfortable. We providing computer and internet for customer and created

the entertainment by having television for customer. About cost of investment in part of

decorate also low price because we focus on the quality of the product more than the

decoration in living room or office. So, it may lots of investment cost,

machine/equipment/tool, operation cost and administration cost. However, we will borrow

this amount for outside sector because we doesn’t have the assets to guarantee when borrow

114

with the bank. Therefore, in this amount we will pay back to whom giving us loan the money

about 30% every year.












The businesses can be confronted with risk all the time. We conclude both external

and internal risks. It can happen both when the environment effect to the company and/or the

business cannot operate well inside. The external risk is difficult to control like economic,

technology. But however, the things which we chose do are always follow up the news and

can adept in each situation like change the obstacle to be an opportunity. In the other hand,

internal risk is we can control inside like the risk of operation time management, the

operation risk, risk of raw material and financial Risk. However, we have prepared already

that estimate how much will effect to our company. So, the result shows that not much to

effect with our company. And the tools that help us measure how much of risk is Payback

period and Net present value (NPV).

115

Appendixes

116

Appendix

Financial Risk

117

Cash flow Interest Increase

Interest increase 5% (31.5%)




Interest increase 5%



Net Income 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿









Investor payback(uses)31.5% 9,061,408.69฿ 9,061,408.69฿





118







Net Income 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿








Investment by owner






119







Net Income 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿








Investment by owner






120







Net Income 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿








Investment by owner






121







Net Income 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿








Investment by owner






122

Interest increase 10% (33%)







Net Income 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿














123







Net Income 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿








Investment by owner






124







Net Income 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿








Investment by owner






125







Net Income 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿








Investment by owner






126




Interest Increase 10%



Net Income 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿








Investment by owner






127

Interest increase 15% (34.5%)







Net Income 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿














128







Net Income 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿








Investment by owner






129







Net Income 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿








Investment by owner






130







Net Income 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿








Investment by owner






131







Net Income 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿








Investment by owner






132

Cash flow Sale Decrease

Sale decrease 5%




Sale decrease 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 1,174,219.60-฿ 1,278,714.60-฿ 1,278,524.60-฿ 1,276,124.60-฿ 1,326,124.60-฿ 12,675,394.40฿ 12,663,594.40฿ 12,513,594.40฿ 1,276,124.60-฿ 1,276,124.60-฿ 1,276,124.60-฿ 1,276,124.60-฿ 26,414,376.80฿


Net cash flow - Operating activities 943,370.60-฿ 1,047,865.60-฿ 1,047,675.60-฿ 1,045,275.60-฿ 1,095,275.60-฿ 12,906,243.40฿ 12,894,443.40฿ 12,744,443.40฿ 1,045,275.60-฿ 1,045,275.60-฿ 1,045,275.60-฿ 1,045,275.60-฿ 29,184,564.80฿












133




Sale decreasec5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 2,059,767.18-฿ 2,057,177.18-฿ 2,059,577.18-฿ 2,057,177.18-฿ 2,107,177.18-฿ 22,344,341.83฿ 22,332,541.83฿ 22,182,541.83฿ 2,057,177.18-฿ 2,057,177.18-฿ 2,057,177.18-฿ 2,057,177.18-฿ 48,289,840.90฿








Investment by owner






134




Sale decrease 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 1,903,017.18-฿ 1,900,427.18-฿ 1,902,827.18-฿ 1,900,427.18-฿ 1,950,427.18-฿ 20,411,091.83฿ 20,399,291.83฿ 20,249,291.83฿ 1,900,427.18-฿ 1,900,427.18-฿ 1,900,427.18-฿ 1,900,427.18-฿ 43,900,840.90฿








Investment by owner






135




Sale decrease 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 1,997,067.18-฿ 1,994,477.18-฿ 1,996,877.18-฿ 1,994,477.18-฿ 2,044,477.18-฿ 21,571,041.83฿ 21,559,241.83฿ 21,409,241.83฿ 1,994,477.18-฿ 1,994,477.18-฿ 1,994,477.18-฿ 1,994,477.18-฿ 46,534,240.90฿








Investment by owner






136




Sale decrease 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 2,091,117.18-฿ 2,088,527.18-฿ 2,090,927.18-฿ 2,088,527.18-฿ 2,138,527.18-฿ 22,730,991.83฿ 22,719,191.83฿ 22,569,191.83฿ 2,088,527.18-฿ 2,088,527.18-฿ 2,088,527.18-฿ 2,088,527.18-฿ 49,167,640.90฿








Investment by owner






137

Sale decrease 10%




Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%



Net Income 1,090,219.60-฿ 1,194,714.60-฿ 1,194,524.60-฿ 1,192,124.60-฿ 1,242,124.60-฿ 11,639,394.40฿ 11,627,594.40฿ 11,477,594.40฿ 1,192,124.60-฿ 1,192,124.60-฿ 1,192,124.60-฿ 1,192,124.60-฿ 24,062,376.80฿


Net cash flow - Operating activities 859,370.60-฿ 963,865.60-฿ 963,675.60-฿ 961,275.60-฿ 1,011,275.60-฿ 11,870,243.40฿ 11,858,443.40฿ 11,708,443.40฿ 961,275.60-฿ 961,275.60-฿ 961,275.60-฿ 961,275.60-฿ 26,832,564.80฿









Total monthly end cash flows 13,984,569.40฿ 963,865.60-฿ 963,675.60-฿ 961,275.60-฿ 1,011,275.60-฿ 11,870,243.40฿ 11,858,443.40฿ 11,708,443.40฿ 961,275.60-฿ 961,275.60-฿ 961,275.60-฿ 8,179,988.64-฿ 8,179,988.64-฿



138




Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%



Net Income 1,934,517.18-฿ 1,931,927.18-฿ 1,934,327.18-฿ 1,931,927.18-฿ 1,981,927.18-฿ 20,799,591.83฿ 20,787,791.83฿ 20,637,791.83฿ 1,931,927.18-฿ 1,931,927.18-฿ 1,931,927.18-฿ 1,931,927.18-฿ 44,782,840.90฿








Investment by owner






139




Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%



Net Income 1,786,017.18-฿ 1,783,427.18-฿ 1,785,827.18-฿ 1,783,427.18-฿ 1,833,427.18-฿ 18,968,091.83฿ 18,956,291.83฿ 18,806,291.83฿ 1,783,427.18-฿ 1,783,427.18-฿ 1,783,427.18-฿ 1,783,427.18-฿ 40,624,840.90฿








Investment by owner






140




Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%



Net Income 1,875,117.18-฿ 1,872,527.18-฿ 1,874,927.18-฿ 1,872,527.18-฿ 1,922,527.18-฿ 20,066,991.83฿ 20,055,191.83฿ 19,905,191.83฿ 1,872,527.18-฿ 1,872,527.18-฿ 1,872,527.18-฿ 1,872,527.18-฿ 43,119,640.90฿








Investment by owner






141




Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%



Net Income 1,964,217.18-฿ 1,961,627.18-฿ 1,964,027.18-฿ 1,961,627.18-฿ 2,011,627.18-฿ 21,165,891.83฿ 21,154,091.83฿ 21,004,091.83฿ 1,961,627.18-฿ 1,961,627.18-฿ 1,961,627.18-฿ 1,961,627.18-฿ 45,614,440.90฿








Investment by owner






142

Sale decrease 15%




Sale decrease 15 % 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 1,006,219.60-฿ 1,110,714.60-฿ 1,110,524.60-฿ 1,108,124.60-฿ 1,158,124.60-฿ 10,603,394.40฿ 10,591,594.40฿ 10,441,594.40฿ 1,108,124.60-฿ 1,108,124.60-฿ 1,108,124.60-฿ 1,108,124.60-฿ 21,710,376.80฿


Net cash flow - Operating activities 775,370.60-฿ 879,865.60-฿ 879,675.60-฿ 877,275.60-฿ 927,275.60-฿ 10,834,243.40฿ 10,822,443.40฿ 10,672,443.40฿ 877,275.60-฿ 877,275.60-฿ 877,275.60-฿ 877,275.60-฿ 24,480,564.80฿









Total monthly end cash flows 14,068,569.40฿ 879,865.60-฿ 879,675.60-฿ 877,275.60-฿ 927,275.60-฿ 10,834,243.40฿ 10,822,443.40฿ 10,672,443.40฿ 877,275.60-฿ 877,275.60-฿ 877,275.60-฿ 7,390,388.64-฿ 7,390,388.64-฿



143




Sale decrease 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 1,809,267.18-฿ 1,806,677.18-฿ 1,809,077.18-฿ 1,806,677.18-฿ 1,856,677.18-฿ 19,254,841.83฿ 19,243,041.83฿ 19,093,041.83฿ 1,806,677.18-฿ 1,806,677.18-฿ 1,806,677.18-฿ 1,806,677.18-฿ 41,275,840.90฿








Investment by owner






144




Sale decrease 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 1,669,017.18-฿ 1,666,427.18-฿ 1,668,827.18-฿ 1,666,427.18-฿ 1,716,427.18-฿ 17,525,091.83฿ 17,513,291.83฿ 17,363,291.83฿ 1,666,427.18-฿ 1,666,427.18-฿ 1,666,427.18-฿ 1,666,427.18-฿ 37,348,840.90฿








Investment by owner






145




Sale decrease 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 1,753,167.18-฿ 1,750,577.18-฿ 1,752,977.18-฿ 1,750,577.18-฿ 1,800,577.18-฿ 18,562,941.83฿ 18,551,141.83฿ 18,401,141.83฿ 1,750,577.18-฿ 1,750,577.18-฿ 1,750,577.18-฿ 1,750,577.18-฿ 39,705,040.90฿








Investment by owner






146




Sale decrease 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 1,837,317.18-฿ 1,834,727.18-฿ 1,837,127.18-฿ 1,834,727.18-฿ 1,884,727.18-฿ 19,600,791.83฿ 19,588,991.83฿ 19,438,991.83฿ 1,834,727.18-฿ 1,834,727.18-฿ 1,834,727.18-฿ 1,834,727.18-฿ 42,061,240.90฿








Investment by owner






147

Cash Flows Cost Increase

Cost increase 5%

Light Longan Asian Fruit

Cash Flow

Monthly cash flow activity in 2012

Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 1,237,130.58-฿ 1,346,850.33-฿ 1,346,650.83-฿ 1,344,130.83-฿ 1,396,630.83-฿ 13,360,964.12฿ 13,348,574.12฿ 13,191,074.12฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 27,852,695.64฿














148


Cash Flow


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 1,237,130.58-฿ 1,346,850.33-฿ 1,346,650.83-฿ 1,344,130.83-฿ 1,396,630.83-฿ 13,360,964.12฿ 13,348,574.12฿ 13,191,074.12฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 27,852,695.64฿














149


Cash Flow


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 2,004,018.03-฿ 2,001,298.53-฿ 2,003,818.53-฿ 2,001,298.53-฿ 2,053,798.53-฿ 21,503,796.42฿ 21,491,406.42฿ 21,333,906.42฿ 2,001,298.53-฿ 2,001,298.53-฿ 2,001,298.53-฿ 2,001,298.53-฿ 46,259,682.95฿








Investment by owner






150


Cash Flow


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 2,103,018.03-฿ 2,100,298.53-฿ 2,102,818.53-฿ 2,100,298.53-฿ 2,152,798.53-฿ 22,724,796.42฿ 22,712,406.42฿ 22,554,906.42฿ 2,100,298.53-฿ 2,100,298.53-฿ 2,100,298.53-฿ 2,100,298.53-฿ 49,031,682.95฿








Investment by owner






151


Cash Flow


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%



Net Income 2,202,018.03-฿ 2,199,298.53-฿ 2,201,818.53-฿ 2,199,298.53-฿ 2,251,798.53-฿ 23,945,796.42฿ 23,933,406.42฿ 23,775,906.42฿ 2,199,298.53-฿ 2,199,298.53-฿ 2,199,298.53-฿ 2,199,298.53-฿ 51,803,682.95฿








Investment by owner






152

Cost increase 10%


Cash Flow


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%



Net Income 1,216,041.56-฿ 1,330,986.06-฿ 1,330,777.06-฿ 1,328,137.06-฿ 1,383,137.06-฿ 13,010,533.84฿ 12,997,553.84฿ 12,832,553.84฿ 1,328,137.06-฿ 1,328,137.06-฿ 1,328,137.06-฿ 1,328,137.06-฿ 26,939,014.48฿














153


Cash Flow


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Net Income 2,153,018.89-฿ 2,150,169.89-฿ 2,152,809.89-฿ 2,150,169.89-฿ 2,205,169.89-฿ 23,188,501.01฿ 23,175,521.01฿ 23,010,521.01฿ 2,150,169.89-฿ 2,150,169.89-฿ 2,150,169.89-฿ 2,150,169.89-฿ 49,962,524.99฿








Investment by owner






154


Cash Flow


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Net Income 1,988,018.89-฿ 1,985,169.89-฿ 1,987,809.89-฿ 1,985,169.89-฿ 2,040,169.89-฿ 21,153,501.01฿ 21,140,521.01฿ 20,975,521.01฿ 1,985,169.89-฿ 1,985,169.89-฿ 1,985,169.89-฿ 1,985,169.89-฿ 45,342,524.99฿








Investment by owner






155


Cash Flow


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Net Income 2,087,018.89-฿ 2,084,169.89-฿ 2,086,809.89-฿ 2,084,169.89-฿ 2,139,169.89-฿ 22,374,501.01฿ 22,361,521.01฿ 22,196,521.01฿ 2,084,169.89-฿ 2,084,169.89-฿ 2,084,169.89-฿ 2,084,169.89-฿ 48,114,524.99฿








Investment by owner






156


Cash Flow


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Net Income 2,186,018.89-฿ 2,183,169.89-฿ 2,185,809.89-฿ 2,183,169.89-฿ 2,238,169.89-฿ 23,595,501.01฿ 23,582,521.01฿ 23,417,521.01฿ 2,183,169.89-฿ 2,183,169.89-฿ 2,183,169.89-฿ 2,183,169.89-฿ 50,886,524.99฿








Investment by owner






157

Cost increase 15%


Cash Flow


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 1,194,952.54-฿ 1,315,121.79-฿ 1,314,903.29-฿ 1,312,143.29-฿ 1,369,643.29-฿ 12,660,103.56฿ 12,646,533.56฿ 12,474,033.56฿ 1,312,143.29-฿ 1,312,143.29-฿ 1,312,143.29-฿ 1,312,143.29-฿ 26,025,333.32฿














158


Cash Flow


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 2,137,019.75-฿ 2,134,041.25-฿ 2,136,801.25-฿ 2,134,041.25-฿ 2,191,541.25-฿ 22,838,205.60฿ 22,824,635.60฿ 22,652,135.60฿ 2,134,041.25-฿ 2,134,041.25-฿ 2,134,041.25-฿ 2,134,041.25-฿ 49,045,367.04฿








Investment by owner






159


Cash Flow


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 1,972,019.75-฿ 1,969,041.25-฿ 1,971,801.25-฿ 1,969,041.25-฿ 2,026,541.25-฿ 20,803,205.60฿ 20,789,635.60฿ 20,617,135.60฿ 1,969,041.25-฿ 1,969,041.25-฿ 1,969,041.25-฿ 1,969,041.25-฿ 44,425,367.04฿








Investment by owner






160


Cash Flow


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 2,071,019.75-฿ 2,068,041.25-฿ 2,070,801.25-฿ 2,068,041.25-฿ 2,125,541.25-฿ 22,024,205.60฿ 22,010,635.60฿ 21,838,135.60฿ 2,068,041.25-฿ 2,068,041.25-฿ 2,068,041.25-฿ 2,068,041.25-฿ 47,197,367.04฿








Investment by owner






161


Cash Flow


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%



Net Income 2,170,019.75-฿ 2,167,041.25-฿ 2,169,801.25-฿ 2,167,041.25-฿ 2,224,541.25-฿ 23,245,205.60฿ 23,231,635.60฿ 23,059,135.60฿ 2,167,041.25-฿ 2,167,041.25-฿ 2,167,041.25-฿ 2,167,041.25-฿ 49,969,367.04฿








Investment by owner






162

163

Income Sale decrease

Sale decrease 5%


Statement of Income



Revenues

Sale decrease 5% 21,280,000.00฿ 21,280,000.00฿ 21,280,000.00฿ 63,840,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 14,420,000.00฿ 14,420,000.00฿ 14,420,000.00฿ 43,260,000.00฿

Expense


Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 230,849.00-฿ 335,344.00-฿ 335,154.00-฿ 332,754.00-฿ 382,754.00-฿ 13,618,765.00฿ 13,606,965.00฿ 13,456,965.00฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 37,734,824.00฿

Tax 30% 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 11,320,447.20฿


164


Statement of Income



Revenues

Sale decrease 5% 31,730,000.00฿ 31,730,000.00฿ 31,730,000.00฿ 95,190,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 24,870,000.00฿ 24,870,000.00฿ 24,870,000.00฿ 74,610,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 24,068,979.00฿ 24,057,179.00฿ 23,907,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 68,985,487.00฿

Tax 30% 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 20,695,646.10฿


165


Statement of Income



Revenues

Sale decrease 5% 29,640,000.00฿ 29,640,000.00฿ 29,640,000.00฿ 88,920,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 22,780,000.00฿ 22,780,000.00฿ 22,780,000.00฿ 68,340,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 21,978,979.00฿ 21,967,179.00฿ 21,817,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 62,715,487.00฿

Tax 30% 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 18,814,646.10฿


166


Statement of Income



Revenues

Sale decrease 5% 30,894,000.00฿ 30,894,000.00฿ 30,894,000.00฿ 92,682,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 24,034,000.00฿ 24,034,000.00฿ 24,034,000.00฿ 72,102,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 23,232,979.00฿ 23,221,179.00฿ 23,071,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 66,477,487.00฿

Tax 30% 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 19,943,246.10฿


167


Statement of Income



Revenues

Sale decrease 5% 32,148,000.00฿ 32,148,000.00฿ 32,148,000.00฿ 96,444,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 25,288,000.00฿ 25,288,000.00฿ 25,288,000.00฿ 75,864,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 24,486,979.00฿ 24,475,179.00฿ 24,325,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 70,239,487.00฿

Tax 30% 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 21,071,846.10฿


168

Sale decrease 10%


Statement of Income



Revenues

Sale decrease 10% 20,160,000.00฿ 20,160,000.00฿ 20,160,000.00฿ 60,480,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 13,300,000.00฿ 13,300,000.00฿ 13,300,000.00฿ 39,900,000.00฿

Expense


Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 230,849.00-฿ 335,344.00-฿ 335,154.00-฿ 332,754.00-฿ 382,754.00-฿ 12,498,765.00฿ 12,486,965.00฿ 12,336,965.00฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 34,374,824.00฿

Tax 30% 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 10,312,447.20฿


169


Statement of Income



Revenues

Sale decrease 10% 30,060,000.00฿ 30,060,000.00฿ 30,060,000.00฿ 90,180,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 23,200,000.00฿ 23,200,000.00฿ 23,200,000.00฿ 69,600,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 22,398,979.00฿ 22,387,179.00฿ 22,237,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 63,975,487.00฿

Tax 30% 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 19,192,646.10฿


170


Statement of Income



Revenues

Sale decrease 10% 28,080,000.00฿ 28,080,000.00฿ 28,080,000.00฿ 84,240,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 21,220,000.00฿ 21,220,000.00฿ 21,220,000.00฿ 63,660,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 20,418,979.00฿ 20,407,179.00฿ 20,257,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 58,035,487.00฿

Tax 30% 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 17,410,646.10฿


171


Statement of Income



Revenues

Sale decrease 10% 29,268,000.00฿ 29,268,000.00฿ 29,268,000.00฿ 87,804,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 22,408,000.00฿ 22,408,000.00฿ 22,408,000.00฿ 67,224,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 21,606,979.00฿ 21,595,179.00฿ 21,445,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 61,599,487.00฿

Tax 30% 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 18,479,846.10฿


172


Statement of Income



Revenues

Sale decrease 10% 30,456,000.00฿ 30,456,000.00฿ 30,456,000.00฿ 91,368,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 23,596,000.00฿ 23,596,000.00฿ 23,596,000.00฿ 70,788,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 22,794,979.00฿ 22,783,179.00฿ 22,633,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 65,163,487.00฿

Tax 30% 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 19,549,046.10฿


173

Sale decrease 15%


Statement of Income



Revenues

Sale decrease 15% 19,040,000.00฿ 19,040,000.00฿ 19,040,000.00฿ 57,120,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 12,180,000.00฿ 12,180,000.00฿ 12,180,000.00฿ 36,540,000.00฿

Expense


Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 230,849.00-฿ 335,344.00-฿ 335,154.00-฿ 332,754.00-฿ 382,754.00-฿ 11,378,765.00฿ 11,366,965.00฿ 11,216,965.00฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 31,014,824.00฿

Tax 30% 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 9,304,447.20฿


174


Statement of Income



Revenues

Sale decrease 15% 28,390,000.00฿ 28,390,000.00฿ 28,390,000.00฿ 85,170,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 21,530,000.00฿ 21,530,000.00฿ 21,530,000.00฿ 64,590,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 20,728,979.00฿ 20,717,179.00฿ 20,567,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 58,965,487.00฿

Tax 30% 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 17,689,646.10฿


175


Statement of Income



Revenues

Sale decrease 15% 26,520,000.00฿ 26,520,000.00฿ 26,520,000.00฿ 79,560,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 19,660,000.00฿ 19,660,000.00฿ 19,660,000.00฿ 58,980,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 18,858,979.00฿ 18,847,179.00฿ 18,697,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 53,355,487.00฿

Tax 30% 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 16,006,646.10฿


176


Statement of Income



Revenues

Sale decrease 15% 27,642,000.00฿ 27,642,000.00฿ 27,642,000.00฿ 82,926,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 20,782,000.00฿ 20,782,000.00฿ 20,782,000.00฿ 62,346,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 19,980,979.00฿ 19,969,179.00฿ 19,819,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 56,721,487.00฿

Tax 30% 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 17,016,446.10฿


177


Statement of Income



Revenues

Sale decrease 15% 28,764,000.00฿ 28,764,000.00฿ 28,764,000.00฿ 86,292,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 21,904,000.00฿ 21,904,000.00฿ 21,904,000.00฿ 65,712,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 21,102,979.00฿ 21,091,179.00฿ 20,941,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 60,087,487.00฿

Tax 30% 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 18,026,246.10฿


178

Income Cost Increase

Cost increase 5%


Statement of Income



Statement Income



Statement Income


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%


Revenues

Sale 22,400,000.00฿ 22,400,000.00฿ 22,400,000.00฿ 67,200,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 15,197,000.00฿ 15,197,000.00฿ 15,197,000.00฿ 45,591,000.00฿

Expense


Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿







Total operating expense 242,391.45฿ 352,111.20฿ 351,911.70฿ 349,391.70฿ 401,891.70฿ 841,296.75฿ 853,686.75฿ 1,011,186.75฿ 349,391.70฿ 349,391.70฿ 349,391.70฿ 349,391.70฿ 5,801,434.80฿

EBIT 242,391.45-฿ 352,111.20-฿ 351,911.70-฿ 349,391.70-฿ 401,891.70-฿ 14,355,703.25฿ 14,343,313.25฿ 14,185,813.25฿ 349,391.70-฿ 349,391.70-฿ 349,391.70-฿ 349,391.70-฿ 39,789,565.20฿

Tax 30% 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 11,936,869.56฿


179


Statement of Income



Statement Income


Cost increase 10%


Statement Income


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%


Revenues

Sale 33,400,000.00฿ 33,400,000.00฿ 33,400,000.00฿ 100,200,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 26,197,000.00฿ 26,197,000.00฿ 26,197,000.00฿ 78,591,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 351,886.50-฿ 349,167.00-฿ 351,687.00-฿ 349,167.00-฿ 401,667.00-฿ 25,355,927.95฿ 25,343,537.95฿ 25,186,037.95฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 72,685,261.35฿

Tax 30% 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 21,805,578.41฿


180


Statement of Income



Statement Income



Statement Income


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%


Revenues

Sale 31,200,000.00฿ 31,200,000.00฿ 31,200,000.00฿ 93,600,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 23,997,000.00฿ 23,997,000.00฿ 23,997,000.00฿ 71,991,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 351,886.50-฿ 349,167.00-฿ 351,687.00-฿ 349,167.00-฿ 401,667.00-฿ 23,155,927.95฿ 23,143,537.95฿ 22,986,037.95฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 66,085,261.35฿

Tax 30% 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 19,825,578.41฿


181


Statement of Income



Statement Income


Cost increase 15%


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%


Revenues

Sale 32,520,000.00฿ 32,520,000.00฿ 32,520,000.00฿ 97,560,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 25,317,000.00฿ 25,317,000.00฿ 25,317,000.00฿ 75,951,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 351,886.50-฿ 349,167.00-฿ 351,687.00-฿ 349,167.00-฿ 401,667.00-฿ 24,475,927.95฿ 24,463,537.95฿ 24,306,037.95฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 70,045,261.35฿

Tax 30% 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 21,013,578.41฿


182


Statement of Income


Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%


Revenues

Sale 33,840,000.00฿ 33,840,000.00฿ 33,840,000.00฿ 101,520,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 26,637,000.00฿ 26,637,000.00฿ 26,637,000.00฿ 79,911,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 351,886.50-฿ 349,167.00-฿ 351,687.00-฿ 349,167.00-฿ 401,667.00-฿ 25,795,927.95฿ 25,783,537.95฿ 25,626,037.95฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 74,005,261.35฿

Tax 30% 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 22,201,578.41฿


183

Cost increase 10%


Statement of Income


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Revenues

Sale 22,400,000.00฿ 22,400,000.00฿ 22,400,000.00฿ 67,200,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 14,854,000.00฿ 14,854,000.00฿ 14,854,000.00฿ 44,562,000.00฿

Expense


Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 253,933.90-฿ 368,878.40-฿ 368,669.40-฿ 366,029.40-฿ 421,029.40-฿ 13,972,641.50฿ 13,959,661.50฿ 13,794,661.50฿ 366,029.40-฿ 366,029.40-฿ 366,029.40-฿ 366,029.40-฿ 38,484,306.40฿

Tax 30% 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 11,545,291.92฿


184


Statement of Income


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Revenues

Sale 33,400,000.00฿ 33,400,000.00฿ 33,400,000.00฿ 100,200,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 25,854,000.00฿ 25,854,000.00฿ 25,854,000.00฿ 77,562,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 368,643.00-฿ 365,794.00-฿ 368,434.00-฿ 365,794.00-฿ 420,794.00-฿ 24,972,876.90฿ 24,959,896.90฿ 24,794,896.90฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 71,375,035.70฿

Tax 30% 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 21,412,510.71฿


185


Statement of Income


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Revenues

Sale 31,200,000.00฿ 31,200,000.00฿ 31,200,000.00฿ 93,600,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 23,654,000.00฿ 23,654,000.00฿ 23,654,000.00฿ 70,962,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 368,643.00-฿ 365,794.00-฿ 368,434.00-฿ 365,794.00-฿ 420,794.00-฿ 22,772,876.90฿ 22,759,896.90฿ 22,594,896.90฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 64,775,035.70฿

Tax 30% 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 19,432,510.71฿


186


Statement of Income


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Revenues

Sale 32,520,000.00฿ 32,520,000.00฿ 32,520,000.00฿ 97,560,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 24,974,000.00฿ 24,974,000.00฿ 24,974,000.00฿ 74,922,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 368,643.00-฿ 365,794.00-฿ 368,434.00-฿ 365,794.00-฿ 420,794.00-฿ 24,092,876.90฿ 24,079,896.90฿ 23,914,896.90฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 68,735,035.70฿

Tax 30% 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 20,620,510.71฿


187


Statement of Income


Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%


Revenues

Sale 33,840,000.00฿ 33,840,000.00฿ 33,840,000.00฿ 101,520,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 26,294,000.00฿ 26,294,000.00฿ 26,294,000.00฿ 78,882,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 368,643.00-฿ 365,794.00-฿ 368,434.00-฿ 365,794.00-฿ 420,794.00-฿ 25,412,876.90฿ 25,399,896.90฿ 25,234,896.90฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 72,695,035.70฿

Tax 30% 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 21,808,510.71฿


188

Cost increase 15%


Statement of Income


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%


Revenues

Sale 22,400,000.00฿ 22,400,000.00฿ 22,400,000.00฿ 67,200,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 14,511,000.00฿ 14,511,000.00฿ 14,511,000.00฿ 43,533,000.00฿

Expense


Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 265,476.35-฿ 385,645.60-฿ 385,427.10-฿ 382,667.10-฿ 440,167.10-฿ 13,589,579.75฿ 13,576,009.75฿ 13,403,509.75฿ 382,667.10-฿ 382,667.10-฿ 382,667.10-฿ 382,667.10-฿ 37,179,047.60฿

Tax 30% 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 11,153,714.28฿


189


Statement of Income


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%


Revenues

Sale 33,400,000.00฿ 33,400,000.00฿ 33,400,000.00฿ 100,200,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 25,511,000.00฿ 25,511,000.00฿ 25,511,000.00฿ 76,533,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 385,399.50-฿ 382,421.00-฿ 385,181.00-฿ 382,421.00-฿ 439,921.00-฿ 24,589,825.85฿ 24,576,255.85฿ 24,403,755.85฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 70,064,810.05฿

Tax 30% 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 21,019,443.02฿


190


Statement of Income


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%


Revenues

Sale 31,200,000.00฿ 31,200,000.00฿ 31,200,000.00฿ 93,600,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 23,311,000.00฿ 23,311,000.00฿ 23,311,000.00฿ 69,933,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 385,399.50-฿ 382,421.00-฿ 385,181.00-฿ 382,421.00-฿ 439,921.00-฿ 22,389,825.85฿ 22,376,255.85฿ 22,203,755.85฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 63,464,810.05฿

Tax 30% 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 19,039,443.02฿


191


Statement of Income


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%


Revenues

Sale 32,520,000.00฿ 32,520,000.00฿ 32,520,000.00฿ 97,560,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 24,631,000.00฿ 24,631,000.00฿ 24,631,000.00฿ 73,893,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 385,399.50-฿ 382,421.00-฿ 385,181.00-฿ 382,421.00-฿ 439,921.00-฿ 23,709,825.85฿ 23,696,255.85฿ 23,523,755.85฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 67,424,810.05฿

Tax 30% 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 20,227,443.02฿


192


Statement of Income


Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%


Revenues

Sale 33,840,000.00฿ 33,840,000.00฿ 33,840,000.00฿ 101,520,000.00฿

Cost of goods sold

AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿

A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿

B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿

C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿

firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿

box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿


Gross income 25,951,000.00฿ 25,951,000.00฿ 25,951,000.00฿ 77,853,000.00฿

Expense


wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿








EBIT 385,399.50-฿ 382,421.00-฿ 385,181.00-฿ 382,421.00-฿ 439,921.00-฿ 25,029,825.85฿ 25,016,255.85฿ 24,843,755.85฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 71,384,810.05฿

Tax 30% 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 21,415,443.02฿


193

Group Name: Light Longan Asian Fruits

Section: 1 Seating: 5

Group Member Team:

1. ID: 5031203006 Mr. Khidtapol Puston Tel. 087-507-7725

E-mail: [email protected]

2. ID: 5031205146 Miss Theerain Nittaya Tel. 086-192-9998


3. ID: 52131203097 Mr. Theppakorn Saison Tel. 087-578-8327


4. ID: 5131203124 Mr. Yuttana Fouwong Tel: 090-469-0618


5. ID: 5231203006 Mr. Kittin Luangwanna Tel. 087-301-9044


6. ID: 5231203031 Miss Chompunoot Pongsopa Tel. 084-055-0491


7. ID: 5231203068 Miss Piyanoot Muenapai Tel. 084-613-2638


8. ID: 5231203097 Miss Yupaporn Praiwan Tel. 087-727-5255


mailto:[email protected]








194

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200

Documents

Light Longan Asian Fruit Seat No.5 Sect 1