Dechen ever beauty salon company

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Preference

The purpose of this feasibility is study of Customer Relationship in every

business With increased globalization, competition, higher customer turnover,

growing customer acquisition costs and rising customer expectations in today

competitive and it’s very important for several companies. The study of

feasibility concern in details in every parts of administration that cover planning,

analysis, financing and marketing .we also study beauty salon business to

guideline to do the business in future without any loss.

In the past the completion in business is not high compare to today and in

vestment of money be very small. They don’t concern on feasibility while doing

business but this day’s globalization are very high in competition of business.

There are lots of factors that influence investment like demand and supply of

consumer to decide, internal factors, external factors, economic, technology,

environment etc. service you are looking for. You can find salons that offer hair

care, waxing, tanning, man

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Executive Summary

Dechen beauty salon dedicated to consistently providing high customer

satisfaction by rendering excellent service, quality products, and furnishing an

enjoyable atmosphere at an acceptable price/value relationship. We will also

maintain a friendly, fair, and creative work environment, which respects

diversity, ideas, and hard work. My Mission is to supply services and products

that enhance our clients' physical appearance and mental relaxation. Upon

commencement of operations, sell a wide range of beauty services and products.

We will provide quality hair, nail, and skin services, along with top lines of

beauty product.

History of service /product

If I talk about my beauty salon business when you typically enter a salon, you

are greeted by the harsh smell of chemicals and a small selection of hair style

magazines to flip through. Your view probably includes other shops or

buildings. You may wait a while to receive service and because a high turnover

rate is important for profitable business, you will not likely be given any extra

special treatment beyond what you pay for. Dechen beauty salons also offer a

wide variety of services from hair cuts and styling to therapeutic massage and

dermatological treatments. Use this directory to find whatever incurs, and

pedicures. If you need something more dramatic such as eyelash extensions,

eyebrow or eyelash tinting, even permanent makeup, you can find it here.

Choose from salons that are upscale and elegant or simple and basic. You can

find salons with spa treatments lasting anywhere from an hour to the whole day.

Many of them offer packages to pamper yourself or someone special in your life.

There are even maternity spa packages available Most of the salons you will

visit in Dechen are focused on holistic treatment, addressing the needs of body,

mind, and soul. Expect your senses to be filled with the sights of history, sounds

of culture, and smells of pleasing aromas that put you in a state of serenity and

tranquility. Fresh flowers, scented candles, relaxing music, and breathtaking

views create an incomparable ambience not found in any other salon in the

world. Dechen salons aim to make your salon visit a refreshing and renewing

experience. You’ll find a wide selection of professional salon products available

for purchase so you can enjoy salon-quality care at home. With organic

products, you can rest easy knowing that you are using the best quality of

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products on your hair and skin while also caring for the environment by

purchasing products that are natural and never tested on animals. Gift vouchers

are a great way to shower your love on a friend or family member. Taking

advantage of special promotion to get even more salon service at very

affordable price.

Importance of beauty salon business

The beauty salon equipment a salon chooses can have a strong impact on the

direction of the business because it sets the tone for what services will be

offered there. Of course you can they buy because the first customers will

always add new salon equipment over time, but to make a good first impression

a new business will want to think carefully about the first pieces of equipment

start evaluating the salon by what they see on their first visit. If they like what

they see they will spread the word and tell their friends. Running and

maintaining a salon is a big responsibility. You have to make sure you have a

qualified staff with proper training. You have to manage client acquisition and

client servicing with a focus on how to market your products and services to

your clients while handling their complaints. But aside from that you will want

to ensure you have the right kind of beauty salon equipment. You'll want

equipment that looks nice and is in good working condition you may need to

buy used salon equipment or discount salon equipment to get started, and that's

fine as long as you maintain it and keep it in good condition. But if you want to

run a top of the line salon you'll want salon equipment and salon supplies that

are on par with that of the best in the industry. People often disregard a salon

because of the old, outdated equipment. Today’s consumer is savvy and

knowledgeable about the beauty salon equipment in the market. Apart from

giving value-added services, you have to make sure that the right kind of salon

equipment and salon supplies are available for better customer service.

Beauty salon business is the one of the good business that we don’t have to use

much money to invest but get more profit in return because today around the

world the number of the women is higher than the men so we know that the

number of women is more the nature of women will come with beautiful thing

that makes beauty salon to have a good business for the owner and can make

high profit and women like to have good looking all the time in Bhutan. The

most women in Bhutan come to salon 3-4 times per month and most of the men

1-2 per month. My business will be in paro because its second city of Bhutan

and will have large number of population.

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Table 1.1

Table 1.1 shows population in paro city in 2550

Year men women Total

2550 65,850 74,235 140,085

Table1.2 shows the population in paro city in 2551

Table 1.3 shows the population in paro city 2552

Year Men women Total

2552 73,255 98,789 172,044

Table 1.4 the graph below shows the population of paro city in year 2550, 2551 and 2553.

From the graph above we can see that the number of population in paro city is

increasing significantly form 2007 to 2008 both men and women. Men 2007 to

2008 total population is 211,450 and women is 259,000( reference

http://www.bhutannesonline.com 14 April 2010) but Still have some other

people to come and visit my salon like student, tourist that come to Bhutan in

per day make to increase the population in the city. So due to increasing

population in paro city every year that makes me to open my business in paro

city so I can target on more customer

0

20,000

40,000

60,000

80,000

100,000

120,000

2550 2551 2552

women

men

Year Men women Total

2551 72,345 85,976 158,321

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Source: student, working women or men, tourist, teachers/ the data in 6

October. 29 June 2551, 18 December 2553.

According to the survey during 11-14 April 2010 there are 56 beauty salon

shops in Bhutan. It says that paro has more number of women than men and

that’s good sign for me to open beauty salon in paro and we can see that if I

open my beauty salon in paro I will get more and more profit.

The number of population of office worker in paro limits only but still has

some people come to investment ,worker of other department, student’s and the

tourist that come to visit Bhutan per day. The profit of business not only depend

on one service like hair coloring it depends on the different service that my

business provide to customer to customers satisfaction’s choose to do business

in paro because we can see that paro city have more women than men and it has

more fashionable has hair coloring, different style of hair cut, model etc. This

city has many competitors but if I compare with other city in Bhutan paro have

fewer competitors than other city in Bhutan.. My business has more advantage

than others because I have good quality of service my business differentiates by

develop spa. If my beauty salon has a good, unique and different form the

competitor it can be able to attract more number of customers to my salon. I will

add internet service in my beauty salon to make people relax, comfortable, save

bore and reduce stress and will also put television to entertain all people in my

salon. The customer they can choose their own hair style by them selves with

my salon computer. The other income will get form selling hair product get that

product form my supplier and charge price for the product and again sell them

to the customer.

When it comes to owning and operating a beauty salon, there are many hopeful

owners who wonder if it is really possible to do. Of course, starting any

business can be a stressful and trying time, but it is more than possible for you

to develop and run your own profitable beauty salon. If you would like to learn

more about how you can go about doing so, should you wish to do so, you will

want to continue reading on.

Before deciding to open your own beauty salon, there are a number of important

factors that you may want to take into consideration first. One of those factors is

your vision for your business. Do you want to start out small, like start out of

your home, or do you want to start with your own storefront location? If you

would prefer to start your own beauty salon as a traditional business, not

necessarily one that is a home based one, you will want to examine all available

locations. You need to carefully choose the location for your business. Be sure

to choose a location that can accommodate to you and all of your space needs,

as well as one that does not have a lot of competition nearby.

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Another factor that you may want to take into consideration is your beauty and

fashion knowledge and experience. While a large number of individuals who

wish to open their own beauty salons have a love for beauty and fashion, not all

do. If you haven’t worked for a beauty salon before or if you haven’t attended

beauty school or even just taken a beauty training course, you may want to think

about doing so before you start your business. Yes, there is a good chance that

you will end up hiring your own workers and they can have most of the

knowledge, but you will at least want to be familiar with the business that you

run.

Startup costs are another factor that should be taken into consideration, when

trying to determine if you can make a living running your own beauty salon.

Most businesses have startup costs, but it can be kind of expensive to get a

beauty salon up and running. In addition to building space, you will also need to

purchase other fixtures and supplies. There is a good chance that you will need

a receptionist’s desk, hair care stations, nail care products, and possibly even

tanning beds. These pieces of equipment can get fairly costly, but is there

financing assistance out there for you, should you need it.

As a reminder, running your own beauty salon is just one of the many careers

that you can have that is focused on beauty, in one way or another. However, if

you have your heart set on running a beauty salon, it should be more than

possible for you to do so. Before you get started though, it is important that you

take the time to familiarize yourself with all local, state, and federal laws

concerning.

Project objectives

The project require objective and knowledge as follows

guide an organization toward meeting its objectives, to keep

Study customer behavior and provide good service to the customer

Analyze risk of the project and achieve the sale focus

Analyze to set goal and manage the project

Study the situation and analyze situation

Analyze competitor of the business and develop the customer product

Obtain funding.

Provide a plan for early corporate development.

Expectation

Analyze the situation ,solve the problems and meet the expectation

service of customer

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Generate fashionable unique beauty salon form other competitors

Achieve the goal and manage the project effectively

Generate more income by focusing on your sales.

Benefit of project

Development can start up to 3 years prior to operations.

Have more skill and efficiency to do the project

Fiscal year and forecasts can start in any month.

Forecasts include months and years.

Costs can be split between fixed and variable cost for contribution, break-

even and similar analyses.

Projected balance sheets that are always balanced.

Have more ability to solve the problems when situation change

Activities

Plan the business how to operate

Purchase the raw materials and equipment form supplier

Advertising and promotion

Choose your right target

Design and decorate the salon in unique style from others

Set up electronic equipment such as computer, television.

Salon Time frame

no Time Activity

1 4 days Meeting and discuss about the business that i want

to open

2 1 week Planning and operation of business

3 1 week Survey the market of my beauty salon

Choose my business area where I want to open my

salon

Choose the target market of my business.

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4 1 week Set the budget of the salon

5 2 week Survey the location of my target market and

purchase the building

6 2 weeks Design and Decorate salon building

7 1 week Buy raw materials and equipment from supplier

8 2 weeks Set computer and electronic equipment

9 1 week Advertising and promotion of my business

Table 1.4 show time frame of salon

Reference: www.bhutantimes.com, www.bbs.com, www.bhutannewsonline.com,

www.grossnational.com, www.bhutan kunsel.com,

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Nature of industry

Development of hair dressing and hair style in Bhutan

Hairstyle is the most up-market hairdressing event in Bhutan, where exhibitors

invest in daring and original stand design and impressive trend presentations. I

will find all the products and services you need for setting up and running a hair

dressing salon: Hair care & coloring products, Curling and styling products,

Hair extension & treatment, Wigs Electrical appliances & smaller items, Salon

fittings & furniture, Hair accessories & jeweler, Cosmetics, care & nail products,

Sun beds, Books & posters, Work clothes & textiles, Franchising formulas,

Software, Courses, Trade literature

Basic foundation courses for beginners and special comprehensive and intensive

advanced and add-on courses with the primary objective to provide clear-

minded students the education and practical experience necessary to become

professional hairstylists, beauticians, cosmeticians, aestheticians, aroma

therapists, manicurists, pedicurists, makeup professionals, salon managers,

beauty parlor managers, beauty parlor owners, fusion therapists, therapists on

cruise lines, ships, holiday resorts, spa managers, spa assistants, mehndi artists

and bridal makeup professionals are provided at my salon institute . Our

mission is to provide an opportunity to achieve quality education for a group of

learners who have the ability to benefit from the programs. Every student is

given personalized attention and quality education with thorough theoretical

knowledge with intensive practical training with an environment.

Hairdressers also need the right personal qualities to progress. Candidates

require being good with their hands and enthusiastic to learn new skills. A

reasonable degree of inspiration is required as are good customer service skills.

These two characteristic will frequently be experienced as customers will ask

for advices for dissimilar hairstyles for different intentions. As well as this you

require to be eager about your work and keep alongside each other of new styles

and fashions.

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Career of hair dressing

Hairdressing is regular part of our everyday lives. It’s too easy to take it for

decided, and forget the key task it has in causal to an active and increasing

economy. Hairdressing is a trendy career that countless people enjoy making an

income from. Hairdressers work – cutting, dyeing and shampooing customer’s

hair and many other services. Hairdressing as a Career has many unusual

forecasts and can also gives you time to a busy social life. Well qualified

hairdressers keep on developing their skills in high-quality areas. This can

consist of coloring and dyeing skills as well as alternative therapies and other

mobile hairdressing services. After working as a hair stylist in a salon some

hairdressers make a decision to go into business opening their own salons.

Otherwise some people start hairdressing businesses plateful people in the

society who have problems with maneuverability or who unable to leave their

home for some reasons. You driving license is also required and is essential for

hairdressers wants to start hairdressing business in Bhutan.

Development of Successful hair dresser in Bhutan

If you have an aim to become a successful hairdresser, then this information

will be useful to make your dreams come true. You can be a successful

hairdresser as well as you can open your business too. There are various ways to

become a hairdresser but choosing accurate way will makes you to achieve

highest level of success to becoming a successful hair dresser. The best way to

become a hairdresser is straight entry into a salon as a trainee. Salons provide

the most rewarding start as you will be paid to learn. Many salons permit

trainees one day a week to attend college classes. This is a key to accomplish

any formal acknowledgment.

1. Requirements.

To become a successful hairdresser you need to accomplish some requirements.

Formal qualifications are necessary in a spirited market place. The national

Vocational Qualification in Hairdressing (NVQ) is the only familiar

qualification system. More than 60% of hairdressers are now trained to this

standard.

2. Basic qualification

National Vocational Qualification in Hairdressing Level 1: It is the direct entry level for growing hairdressers. It is an introduction into the

basic skills required for salon work. Schedule tasks concerned include

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shampooing and reception duties, which are all completed under administration.

This level should typically be concluded within six months to a year.

National Vocational Qualification in Hairdressing Level 2:

It is the minimum obligation for becoming a registered hairdresser. This covers

up basic capability to work as a hair stylist or barber. The realistic skills needed

are blow-drying, cutting, perming and coloring. This stage entails taking on a

lot of responsibility and working by you.

National Vocational Qualification in Hairdressing Level 3: [High-level

skills]

All contemporary apprenticeships should lead to the National Vocational

Qualification in Hairdressing level 3. This expands technical skills for senior

hairdressers, such as fashion cutting. It also swells responsibilities within the

salon itself, like causative to financial supervision. At this stage, you start on

supervising juniors, as well as preparation them yourself.

National Vocational Qualification in Hairdressing Level 4: [Your own boss]

In order to development into organization a salon, National Vocational

Qualification in Hairdressing Level 4 is required. This is the uppermost

qualification in the industry. These ability moves away from front line

hairdressing and into running the salon. Marketing, business and financial

planning and managing employees are all covered.

A is person whose profession is to cut or style hair, in order or change or

uphold person’s reflection as they desire. And this is accomplished throughout a

permutation of hair coloring, hair cut and hair texture methods. The most

important advantage in this job is the simple nature, which agrees to you to

constant take out this in your own house.

The above information makes you able to understand about the requirements

and the methods you should follow to become a successful hairdresser. This is

not too hard to be a hairdresser, once you understand the trends and fashion you

will come to know new methods of hairstyles and the skill you should obtain

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Age of capitalism

This picture is some sample of short hair cut of Bhutan women.

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In ancient time real traditional hair style for women is short and it’s very

popular in Bhutan. In 1991 in Bhutan student’s are not allowed to keep their

hair longer especially girl’s and short hair style is our culture but later women in

Bhutan they started to keep their hair longer Bhutan women likes perm hair

style by using electrical equipment long hair style more popular than the

past .old women always keep their hair short in Bhutan.. Western hair style is

very influence in barbershop.

Types of celebrities’ short hair cut in 2010 Flirty Short Style. This type of

hair style is very short above neck.

Averages not very short not very long till neck hair style

In 1995 to 2002 is modern period .western culture more influence that change

Bhutanese hair style and customs hair dresser must have more knowledge to cut

in American style. in 1993 Hippy style is very famous and has more new hair

style such as bob single, perm or afro, etc service charge is quite expensive

about 500 ngultrum. Next the battle have influence in bob hair style especially

man student in seventies trend of hair that use spray for hair stable is old trend

because spray has chemical that damage hair. After 10 years colored hair is very

popular and trend for people in Bhutan.

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Sample of boys short hair cut in Bhutan. Especially school boys, office workers

they cut this style of hair cut.

In 2003 to present education department allow the student to keep their hair

longer especially girls because the world wide become hair style that influence

from western. In 2004 long straight hair is very popular epically rebounding.

Fringe style curly hair style wavy hair style

Bob hair style it was once famous in Bhutan. Especially for teenager they all

copy from famous celebrity’s rihanna.

In 2005 perm trend come again and in 2006 bob hair

style very popular in Bhutan. Example: Rihanna bob hair style famous star.

European countries still continues world fashion.

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Beauty salon in this period developing very fast and hair dresser are more

professional. They are trained and have ability both hair cut and administrate

skills. Hair dresser use new innovations for improve quality of service and

provide manicures pedicure service there fore beauty salon in Bhutan should

develop up to date.

Situation of industry

Present.

Today in the world, both women and men are increasingly looking at beauty

treatments as an essential part. Many of those beauty salons are being forced to

open their doors their lifestyle which has in recent years given rise to numerous

specialized beauty salons. Namgay is the owner of Druk Beauty Salon, a

popular salon in Bhutan. Namgay said the fashion make this a year for beauty

salon owners. Because of the fashion, beauty salon businesses can run much

higher this year and the growth that was possible [in the industry] compare to

the past year, Namgay told The Bhutan Times. Namgay said that she had seen

room for growth when she started her business. She explained that in Bhutan,

about half the women in the country go to a beauty salon every other week it

has become a part of their regular routine. Namgay said that in today economic

environment about 90 percent of women in the country feel they are able to

afford regular beauty treatments. This is resulting in some interesting trends for

the business

Hairdresser Tshewang said many clients are still using special services such as

tanning and dying their hair, to keep their color fresh during sunless winter but

many of the more common services are beginning to offer. Recently clients

have started to ask to have a home beauty service so that they don’t have to go

to salon tshewang told Bhutan Times Men have also started to come more and

take the services that are really necessary.

Beauty salon business the business expand clearly, now there are about 200,000

beauty salon shops that have value 50,000 million ngultrum per year. Now day

Beauty salon shop in Bhutan becomes more competitive. In present school of

hair dressing, beauty salon school and weeding studio that provide hair dressing

and make up service in Bhutan. The value is 30.000 million ngultrum per year.

Bhutan hair dresser has more potential to compete because Bhutan have features

in service in mind.

Level of beauty salon business

- Small Business not have more than 5 chair for hair cut there are 60%

- Medium or SME business have 5-10 chair for hair cut there are 30%

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- Big business has 12 or more chair for hair cut, there are 10%

Nature of business salon in General

Don’t have much risk compare to other business

Not complex Can open any where if you have money investment

Some times have to do promotion

Able to provide any service according to customer need

Must have special experience and skills

Equipment are low cost not too expensive can buy easily

Customer will choose the best choice because they concern on quality of

service

Medium and small shop can be open in community

High competition

Good location will have high renting

Bhutan people can open beauty salon shop easily with our country

Sometimes decrease the high purchase of customer due to economic

crisis

In big city renting fee is very high and difficult to find good area

In 2009 Bhutan government make the owner to develop their shop and

sign board to modern style and trend because the image of shop is the

way to advertise the shop. Globalization help to improve the equipment

purchase new innovation and technology for up to date like beauty salon

in European countries

Level of shop can be divided into three

1) High class/ upper class

2) Medium class

3) Normal class

High class level has offer premium-priced haircuts, hair care products, and

overall beauty treatments to their clients. They are all quality-bound and

expensive treatments for the clients who can afford to indulge and ensure

customer satisfaction .high class s level have more competitive in shop style.

The service charge will be more expensive compare to medium and normal

class. They are equipped with the best-designed washbasins, special and

sophisticated chairs, and classy supplies. These top salons are furnished with the

top most contemporary furniture, which enhances the look and adds a touch of

professionalism to the premises. Some top salons have separate sections and

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rooms for different services, ensuring a well-organized and systematic

workflow without chaos. The high class level focus on modernity not old

fashion. Equipment and products such as hair care products, skin care and body

products are kept for sale. Some top beauty salons visited by many customers in

Bhutan. They guarantee use of branded products and indulge in selling them to

their regular clients. Visitors can visit personally, or they can make

appointments over the phone. They can also make a request for any particular

member of the staff to attend to them.

The women who love to take care themselves can be divided into three

(according to Bhutan office worker data 20 January 2010)

1) Business women is very care in good personality will pay 5,000 ngultrum

or more per month

2) Salaries between 5,000-10,000 ngultrum will pay 1,000-3,000 ngultrum

per month

3) Employee’s salaries 2,500-5,000 ngultrum will pay 100-1,000 per month

This days there are many beauty salon business form high to normal class make

more high competition of beauty salon. So many salon they emphasis on skills,

quality of product, new technique to gain market share

Table 2.1 hair style of Bhutan and abroad

Hair style of Bhutan and abroad

Dr.yeshi Nado hair studio

Tashi Yangzi Beauty sale

Sonam choden The stylist salon

Phuntsho wangmo BB association

Tenzin norden Kelwang photo contest

winner

Yeshey choden Hair world champion

Sonam lhamo BB association

Mr. Sharma From India

Miss Keiko From Japan

Miss priya From India

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Trend hair style

Curl

For those of you with curly hair, you'll admit it can be both a blessing and a

hassle. When your curls look good, they really look good. But all it takes is a

slight change of weather and you've got frizz problems!

It's true, curly hair can sometimes need a bit more care and attention than

straight hair to keep it looking its best. The best products for curly hair are

alcohol-free products. Curly hair is naturally more fragile and dry than straight

hair. Products that contain alcohol dry out your hair, and you want to avoid

these products if your hair is curly.

The crop hair cut for women.

This hairstyle is sexy and stylish and requires low maintenance. There are 2

important reasons why you should consider about hair:

It is liberating and you can simply wash and go.

It is worth to mention that face shape does not matter because there are so

many crop hair styles to choose.

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Sleek side parting

This is very simple look that can be comb done by simply, taking one side of

your hair with a regular comb and creating a part on the side of your main;

usually this look is accompanied by soft pony tail or an elegant chignon

The bob hair style

The back of this style is cut very short with feathery fringe at the nape area. To

get the feathers, direct all of the nape area up to the occipital bone and cut it

there. After the ponytail was cut off the center was already short enough to

begin the look. The cut is started in the center back at the occipital bone all the

hair from either side was pulled toward the center causing it to become

progressively longer toward the ears. The back and the neckline were finished

by freehand trimming to shape it in to follow the natural curve of the head

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French Braid style

French-braided pigtails are an adorable and practical look for young girls. They

also keep the hair out of the way during work and play. While French-braided

pigtails tend to be a bit too juvenile for adults to wear on a regular basis, they

are extremely helpful on days when you are cleaning, hiking or outside playing

with the kids. In this article, we will discuss how to French-braid pigtails

This kind of French braid hair style they mostly do by dancers, singer in order

to make their appearance unique form others.

Service in (general)

We provide 10 types of service they are as follows:

1) Make up

We also provide customer reviews of products from all your

favorite cosmetics brands like MAC, Bobbi Brown, Chanel and more Shop for

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makeup. After doing make up it’s gives great difference to person appearance

than normal. At last you can get make up looks you want.

2) Rebounding

The especially design for rebounding process to

straighten hair effectively while prolong super straight longer. It is per meant

and expensive procedure.

3) Pedicures

Pedicures are a beauty treatment meant

especially for feet. We often tend to neglect feet while going through our

routine beauty regime. Feet need to be attended and cared regularly to give

them a healthy and attractive look. Feet absorb 5 times our body weight and

if not cared properly, they develop many complications and problems.

Attractive feet complete the overall look of our beauty.

4) Manicures

If you are keeping your nails natural (a more popular look

for the guys) then a very slightly abrasive buffer will be used to polish

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your nails. Alternatively, for a more “manicured” look, you might choose to

have varnish applied. This can be anything from a simple lick of color to more

intricate nail art with individual designs or diamante gems on each nail. Having

a “French manicure” may sound a bit racy, but it means painting your nails

pink with white tips to look clean and healthy.

5) Facials Face

You can use basic ingredients found around the

house to make your own simple, hydrating masks. If you have oily or acne-

prone skin, mud or clay-based masks are great for balancing out your skin. Dry

skin will benefit from hydrating masks made from glycerin, honey and oils.

Ginseng or green tea masks are great for soothing sensitive skin.

6) High lights

To begin any highlighting or coloring of your hair,

first do a test procedure with a thin piece of your hair

and small amount of the mixture of highlighting

product. Wait a few minutes to test for any adverse

effects of color or damage to your hair. If everything

tests okay, you then can proceed with the highlighting

instructions included in the packet.

7) Perms

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Perms are now available in special formulas for

even the lightest shades of tinted or bleached hair. Perm is short for

permanent wave. In the perming process, chemicals

break the hair down and then re-structure it into the

desired curls, waves or straightness.

Different types of perms hair style.

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8) Hair color Hair Dye, or Hair Color, is a

chemical tool that is used to change the color of a person's hair. Hair dye

is used mostly to change gray hair, since gray hair is a sign of an

advanced age. Younger people that used hair dye use it as a fashion

statement or simply because they want to change their hair color

9) Hair cut

Hair cut divided into four:

Short hair style Medium style long style Formal style

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10) Hair spa

Spa Treatment Mask Made by advance formula

exclusively for home spa of just a minute & no steamer required. It's

recommended by famous model from Hong Kong Effectively to bring shine,

moisture, smoothness & aroma sense of your hair.

Vision

It’s my desire to make every visit an enjoyable experience .our emphasis it to

provide our clients with affordable price and a commitment to quality products

and service in relaxing atmosphere. My salon reflects a contemporary and

modern style providing a fresh and friendly environment. Want to become most

popular salon business in western part of Bhutan.

Mission

My mission is to create the ultimate salon/spa experience, by providing you, our

guest, with extraordinary personalized attention. We call it, "making your day"

and help every man and women realize that aspiration and express their

individual personalities to the full. We are committed to the continued

development of the brand and product that practice with quality standards and

product safety at all the time. My Mission Beauty Salon & Spa has grown to

become one of eastern region leading sources for skin care, hair care, and

cosmetic products. We use quality and good product. Provide reasonable price,

convenient hair style .we exist to attract and maintain customer when adhere to

this maxim, every thing else will fall into place .our service will exceed the

expectation of our customer...

26

Strategy

My marketing strategy is a simple one: satisfied clients are our best marketing

tool. When a client leaves our business with a new look, he or she is

broadcasting our name and quality to the public. Most of our clients will be

referrals from existing clients.

No major advertising campaigns are anticipated. Our research has shown that

word of mouth is the best advertising for this type of business. We will,

however, run specials throughout the week. We will also ask clients for referrals,

and reward them with discounted or free services depending on the number of

clients they bring. We will also offer discounts to the new clients who have

been referred. There are plans for a lottery that will offer a free trip to, say,

Cancun. A client would simply refer new clients to us, and we will place a card

in a box for each client he or she brings. The more they bring the more chances

they have of winning the trip.

In special occasion during New Year, Christmas we will have gift set or gift

vouchers for customer who have member card that use our service. They can

use member card for discount 5% for they use service from 500 ngultrum this

strategy help our customer occur royalty to our beauty salon. In addition some

times we make promotion for causal customer during valentine, New Year,

blessed rainy day who uses our service from 500 ngultrum up get discount of 5%

and member will get discount 10% or get little gift form our salon and we have

promotion during children’s day to attract those customer who have children.

27

Marker analysis

General Environment analysis

Environment

Now days Bhutan have many beauty salon business differentiate. The product

and service in business have many brands and quality. Bhutan government and

the beauty Association of Bhutan contribute for promote Beauty product and

health product for international. In general beauty salon business can be

divided into three categories first beauty salon dormitory, low cost investment

and limit customers second beauty salon in town house and the last beauty salon

in department store. Department of employee classified salon from the number

of staff of hair dresser by small business have less than 5 person, medium have

5-9person and large have staff more than

Political

Government policy for beauty salon in Bhutan is as follows:

HHeeaalltthh && SSaaffeettyy RReessppoonnssiibbiilliittiieess

SShhoouulldd nnoott uussee oouutt ddaatteedd oorr ddeeffeecctt pprroodduucctt

IIff aannyy iinnjjuurryy ooccccuurrss tthhee oowwnneerr hhaavvee ttoo ttaallee rreessppoonnssiibbiilliittiieess

EEmmppllooyyeeee sshhoouulldd bbee ttrraaiinneedd

OOwwnneerr sshhoouulldd hhaavvee ssaalloonn lliicceennccee

RReeggiissttrraattiioonn ooff bbuussiinneessss

--YYoouu hhaavvee ttoo rreeggiisstteerr yyoouurr bbuussiinneessss bbyy ffoolllloowwiinngg ccoommmmeerrcciiaall llaaww iinn

BBhhuuttaann

--bbuussiinneessss iiss ccllaassssiiffiieedd bbyy ccoorrppoorraattee,, lliimmiitteedd ccoommppaannyy,, ppaarrttnneerrsshhiipp aanndd

ccoommmmoonn ppaarrttnneerr hhiipp..

-- IInnddiivviidduuaall bbuussiinneessss ddoonn’’tt hhaavvee ttoo rreeggiisstteerr aaccccoorrddiinngg ttoo ccoommmmeerrcciiaall llaaww

LLooccaattiioonn ffoorr rreeggiissttrraattiioonn

-- RReeqquueesstt ffoorr rreeggiissttrraattiioonn DDeeppaarrttmmeenntt ooff bbuussiinneessss DDeevveellooppmmeenntt iinn ppaarroo

((wwwwww..bbuussiinneessssrreegg..ccoomm 1122 SSeepptteemmbbeerr 22000099))

--

AAddmmiissssiioonn

11)) PPaarrttnneerr sshhiipp

-- PPaarrttnneerr nnoott mmoorree tthhaann tthhrreeee ppeerrssoonn 11,,000000

nngguullttrruumm

28

-- PPaarrttnneerr mmoorree tthhaann 33 ppeerrssoonn ppaaiidd ffoorr aadddd ppeerr ppeerrssoonn 220000

nngguullttrruumm

22)) LLiimmiitteedd ccoommppaannyy

--rreeggiissttrraattiioonn ffoorr mmeemmoorraanndduumm ooff aassssoocciiaattiioonn 550000--2255,,000000

nngguullttrruumm

--rreeggiissttrraattiioonn oorrggaanniizzaattiioonn 55,,000000--2255,,000000

nngguullttrruumm

IInnccoommee TTaaxx

IInnddiivviidduuaall

RReeqquueesstt iiddeennttiiffyy ppeerrssoonnaall ppaayy ccaarrdd ffoorr RReevveennuuee DDeeppaarrttmmeenntt iinn tthhee AArreeaa tthhaatt tthhee

llooccaattiioonn ooff tthhee eessttaabblliisshhmmeenntt

--mmuusstt rreeffeerr ffoorrmm ooff lliisstt ooff ppeerrssoonnaall iinnccoommee TTaaxx aannnnuuaall yyeeaarr oorr sseemmii yyeeaarr

--iiff yyoouu hhaavvee iinnccoommee mmoorree tthhaann 11,,220000,,000000ppeerr yyeeaarr mmuusstt rreeffeerr vvaalluuee aatt ttaaxx

ffoolllloowwiinngg VVAATT ..3300

CCoorrppoorraattiioonn

RReeqquueesstt iiddeennttiiffyy ppeerrssoonnaall ppaayy ccaarrdd ffoorr RReevveennuuee DDeeppaarrttmmeenntt iinn tthhee AArreeaa tthhaatt tthhee

llooccaattiioonn ooff tthhee eessttaabblliisshhmmeenntt

-- mmuusstt rreeffeerr ppeerrssoonnaall iinnccoommee TTaaxx aannnnuuaall yyeeaarr aanndd hhaallff yyeeaarr

-- IIff yyoouu hhaavvee iinnccoommee mmoorree tthhaann 11,,220000,,000000ppeerr yyeeaarr mmuusstt rreeffeerr vvaalluuee aatt ttaaxx

ffoolllloowwiinngg VVAATT ..3300

BBiillllbbooaarrdd

EEnntteerrpprriissee tthhaatt iinnssttaallllss nneeww bbooaarrdd oorr sshhooww nneeww bbooaarrdd,, yyoouu wwiillll ppaayy bbiillll bbooaarrdd

ttaaxx ttoo ooffffeerr wwiitthhiinn 1100 ddaayyss aanndd wwiillll ppaayy ffoorr bbiillll bbooaarrdd ttaaxx aannnnuuaall yyeeaarr

TThhee ppllaaccee aasskk ffoorr ppeerrmmiissssiioonn

RReeqquueesstt aatt iinnssttiittuuttee ooff mmuunniicciippaalliittyy,, BBuussiinneessss AAddmmiinniissttrraattiioonn iinn ppaarroo BBhhuuttaann

LLaaww aanndd ppaarrttiiccuullaarr rreegguullaattiioonn ooff bbuussiinneessss

LLiicceenncceess oorrggaanniizzaattiioonn tthhaatt rriisskk ffoorr hheeaalltthh

LLiicceennsseess ffoorr eessttaabblliisshh

FFeeee ffoorr llooccaattiioonn 4400--880000 nngguullttrruumm

EEmmppllooyyeeee ffoorr hhaaiirr ccuutt 4400 nngguullttrruumm

29

OOrrggaanniizzee ppoosstteerr ttoo sshhooww sseerrvviiccee cchhaarrggee

TThhee ppoosstteerr wwiillll sshhooww Beauty salon pictures of different kind of hair style in

salon like mature hair style photos, long hair style photos, men’s hair style

photos, and even alternate hair style photos. Posters have a great advantage the

good poster can attract more number of customers and it show the price for

different kinds of hair cut, make up, facials etc.

Economy

EEccoonnoommiicc ccrriissiiss iinn BBhhuuttaann 22000077

The bad economy is forcing people to spend more money on their appearance.

With more and more people looking for a job, they need to look good; hair loss

is not an option, no matter how much the expense. A local hair restoration

professional is reporting a record number of calls from different parts of Bhutan

heading back into the job market and needing a boost of self-esteem. BHUTAN,

HIMALAYAS - If the world is suffering under a massive economic crisis it is

due to “…greed, insatiable human greed,” according to Prime Minister Jigme

Thinley of Bhutan.

The leader of the Bhutan Government was recently quoted by the New York

Times after the first democratic elections in the tiny mountain kingdom. After

being guided by the philosophy of “Gross National Happiness” for decades,

Bhutan has now adopted it as a policy in order to counter the effects of the

international focus on Gross National Product (GNP), or what it sees as

unbridled economic development regardless of the human and other costs

involved.

Interest Rate

Royal Monetary Authority (RMA) has confirmed that Bhutanese bank interest

rates for borrowing and lending will be aligned to those of Indian bank rates.

This is a major move that will make the rates more customer-friendly and force

the banks to follow regional financial trends. When the banks were once

stubborn with their housing loan interest rates at 13%, the National Pension and

Provident Fund dropped its loan rates, forcing the banks to lower its rates in

2002 to the present 10%. Now, the commercial banks, Bob and BNB, will have

to fight with the cut throat interest rate competition in the Indian market The

directive follows a recommendation from the International Monetary Fund

(IMF) made on December 31 that the Bhutanese interest rates should be

appropriately adjusted to that of India, to avoid unnecessary pressure on the

Indian rupee reserve. Over 80% of Bhutan’s imports are from India. So, when

Bhutan imports, the payments have to be in the Indian rupee, ultimately

30

demanding the release of more rupee from the central bank This causes direct

and indirect pressures on the rupee reserve with the central bank,” a senior

economist said The RMA deputy managing director, Dechen Tshering, said that

the Bhutanese interest rate will be brought in line with the Indian rates to

prevent what is called capital flight. Capital flight is the process where a country

loses its capital on account of low deposit rates and higher lending rates. Here

he said that the risk of losing

Bhutanese investors to the banks in India is restrained He said that the move

was inevitable considering the intensity of the integration of the Bhutanese

economy with that of India. Moreover, the Bhutan Chamber of Commerce and

Industry has been asking the government to allow external commercial

borrowing, that is, to allow local businesspeople to borrow from institutions

outside the country. “We may lose national currency when a customer is lured

to save in Indian banks or borrow from Indian banks on account of better

interest rates there,” said Dechen Tshering. Regarding loans, banks in India

offer a better rate. For example, the Bhutan National Bank and the Bank of

Bhutan’s interest rate per annum for a housing loan is 10%. But the average

annual housing loan interest rate of the State Bank of India is 8.76%.

Social

Now the qualities of people who care about their beauty are increasing all the

time both man and women in Bhutan. The span of age enlarges the frame work

goes up both of young and old. The most people now days in Bhutan they use

service of beauty salon 25 age woman or over but changing of social average of

age will be young and old at the same time the number of man also increase too.

This days number of beauty salon’s they don’t limit the number of woman

customer.

Technology

The most common salon-

management software programs come with appointment books, inventory

control, financial reporting capabilities and payroll functions. You can also

31

build a list of clients and track their spending patterns. To run a salon, you need

more than a good pair of scissors and the gift of gab. You need software to keep

those chairs swiveling on time, day in and day out

Rolling Carts

Adjustable height includes two hair extension clips, two bowls, timer, chrome

plated tube squeezer and color cream funnel..

Cutting tool

This is an Airlift cutting stool mounted on a

black 5 star base with wheels that will roll over

carpet.

32

Hair dryer

This dryer fits all of our dryer chairs. This Highland

Dryer features 980 watts, a large vent located on the back of the dryer, a timer

and a temperature control.

Barber Chairs

This chair is similar to the ever

popular K2019, but features an electric base. Two motors control the usability

of this chair, with one component to adjust the vertical up/down mobility, and a

separate component to control the recline mechanism. A unique and practical

feature shown in the picture at left is the largest that rises upon recline while the

footrest remains stationary. Both the up and coming and the experienced barber

will find this super duty barber chair to be a great choice

33

Turbo power

Turbo power hair dryer and styling irons.

Turbo power has been producing high quality salon product for over 30

years

Competitor analysis

We choose Namgay hair cut professional and sakten hair dressing is the

competitor our of beauty salon because both salon is same level of service than

our salon .my salon have advantage that customer choose to service my shop

have more quality of service and high quality of product in each service with

customer satisfaction by rendering excellent service, quality product, and

furnishing an enjoyable atmosphere at an acceptable value relation ship. The

customer who live around paro school and university have the accessibility

come to visit at the Dechen ever beauty salon have the convenience and safe the

time more than go to Namgay hair cut salon at Bondey.

Dechen ever beauty have many promotion and more discount price of service

because my salon is the new beauty salon business to attract the new customer.

Dechen ever beauty salon have only one salon that don’t have franchise. So, the

professional hair style stays at shop and ready to serve special service all the

time. We will also maintain friendly, fair and creative work environment, which

respect diversity, ideas, hard work and appreciate to take care the customer

expectation. Competitors analysis want to know about the quality of product

and service of Namgay hair cut professional hair cut, hair color, coloring, high

lights, hair Treatment and gloss treatment.

34

Figure 3.1

My competitor analysis component

What drives

competitor…?

assumption

What the

competitor is doing….?

Resources and capabilities

Co

mp

etitor

pro

file

Namgay hair cut professional

35

The latest outer of Namgay hair cut professional was opened in paro to offer

western the same service that has made them to open so popular in North,

owner Druk is one of the top ten hair stylists in Bhutan and trend setter of many

new hair color collection by recognized brands her expert salon offer the best in

advance and attention with respect to hair care, cuts and coloring

The price of the product and service

-Make up 500 up

-permeate /perm: From 2,000-3,000 ngultrum

-pedicure and manicure: 300 ngultrum

-Gloss treatment: 800 ngultrum

-Hair treatment: 800 ngultrum

-Hair cut and style

Ladies -250 ngultrum

Boys- 200 ngultrum

-Hair color

Short hair-1,200 ngultrum

Long-1,500 ngultrum

-coloring and high lights: From 2,000 ngultrum- 800 ngultrum

The advertisement and channel of distribution are advertise on internet ,

spreading brochures house to house and other hair style magazine in Bhutan.

The location to distribute product and service in Namgay hair cut professional

was opened in paro to offer western the same service that has made so popular

in the south. -hoarding and banners

-Namgay hair cut professional emphasize on the quality of the machine and

equipment

- The business has promotion or not…Namgay hair cut professional have more

promotion to the customer in every occasion.

-The market policy focus on the good and service the customer satisfaction from

the personality of each customer by have great target customer are the student,

workers the age between 20-30

The channel of distribution of goods and service of Namgay hair cut

professional are on internet and other fashion magazine.

SWOT analysis of Competitor Company

36

Strength

The reputation of salon

Excellent retail space in well-traveled mall

Wide range of service provide

Well trained employees with good hair cutting skills with a wide

style

Weakness

-Large cost associated with a start up company

-As a new entrance to the market lack brand quality that may of

competitor have earned over a years of servicers of fashion and style.

The struggle to appear continually on the edge in t

Opportunities

A steady growing market that traditionally unaffected by the economic

environment.

The ability to decrease marginal fixed cost as the customer base grows

Increasing sales opportunities as more people from an individual family

Threats

Competition from already established chain

A change in traffic patterns as they related to the mall location.

The strategy to promote new trend hair style all the time he product and

service to attract the customer updating the new trend hair style all the

time

Customer analysis

We target customer group of student of Paro School and university that they

want to have beautiful looks all the time to show their personality to others.

Dechen ever beauty salon located near school and university of paro city. For

the student and people around have special service for customer at reasonable

price. The customer after they got service or before the service the customer can

give feed back if they want. We try to improve our service or product according

to customer feedback. My salon provide more comfortable during wait ting time

so in order to save customer from feeling bore we relax room for customer they

can use internet, watch television and offer them free coffee. We don’t make

costumer to wait so long. Listen to the problem’s of customer from our

service and create the reliable or trust with customer and have good relation

37

with customer show our own skills of service to customer to have the

impression and receive the appointment if customer by prepare hair style for

them provide service according to the customer expectation. In my salon most

number of customer are student of university and school they want to have fast

service at reasonable price. The customer come to use recognize the salon by

word of mouth of other people or friend, internet, TV magazine etc.

Rarely is customer analysis for salon information completely neutral; usually

there's a point of view, maybe even a hidden agenda. Due to the fact it's so easy

to publish on the Internet, opinions on customer analysis for salon abound. Be

sure to always consider the source of the information. A website fully devoted

to wireless laptop modem is more likely to be reliable than one that covers lots

of disparate fields. We do highly recommend at the end of the day that you

check out the information for yourself. You are often the very best of judges.

Why is this important? Well because the Internet abounds with all sorts of

information on customer analysis for salon, but unless you can be pretty sure of

its source and accuracy, be wary. For example, information about customer

analysis for salon posted in Internet newsgroups can be flawed. Even if the

customer analysis for salon document contains great technical detail, there is

often no hard evidence to back up the claims. Don't make the mistake of

accepting gossip as truth, which may prove to be professionally and financially

embarrassing for both you and your company.

Company analysis

The legal name of my company is Dechen ever beauty salon. How ever there

are departments with the Dechen the salon, Dechen male room. My business

was started in May 1st 2007 and was located in paro city. We will provide a

wide range of hair care services, products, wigs, and hairpieces. We will only

offer top quality hair and skin services and beauty products. My salon is moving

to a new location on a main road at ground level, which is ideal for this kind of

business. Will set apart from any competition is our commitment to continued

education, providing the latest hair care and replacement techniques, along

with other related services, at a convenient location.

Reference :( http://www.bplans.com/hair_replacement_and_salon_business_pla

n/company_summary_fc.cfm#ixzz0g4B2QMeZ

38

Competitive analysis

We compete competitors on their products, prices, branding, packaging,

differentiators, services and sales effort .according to my beauty salon business

for the high completion of this business in the society situation we will open the

beauty salon business I see that these competition is depend on the location and

design of the salon because two things can attract more people to come to our

salon. We design our salon by studying from competitor design especially

western countries salon design and mix to our beauty salon. The focus point of

the salon is the salon equipment like barber chair, shampoo bed. in paro has

many beauty salon but my salon serves good service to them and make them

satisfies in our service the direct cost than can reduce the promotion because the

word of mouth in the customer group not only we can reduce the cost but also

my salon is entre to the salon market and we have the best one choice for people

purpose

STP analysis

Figure 3. 2segment population of paro

Group “A” Group “B” “Group c”

Segment of my salon is according to population in paro in 2007. All houses in

paro have 81,514.all people in paro total population in paro 470,450 and all

people divided into two groups that are men and women. The group of women

211,450 and men 259,000 will show the average men and women in pie chart.

39

Figure 3.3 Average populations in paro

You can see that group of working women have 54% of all groups, Second

teenager is 20%, and third child is 12 %, forth older 11% and baby 3%.

In this segment my beauty salon can divide people of paro province into groups

like sex and age.

Target

Figure 3.4 main target

Main target is student, working women and men because of following reason:

First target group

54%20%

12%

11%3%

Average population in paro

other worker teenager old baby

40

1. Lifestyle

Now days more women in Bhutan follows make up, hair trend, they do

every thing which makes them look good. Today USA, Korea trend

cover the student in Paro School and university because they want to

look like star. They change their hair style, color hair often due to this

reason my salon to open in this because we can target them.

2. Influencing power

This day’s more teenagers are influence by their friend because they

believe in their friends. So in terms of product and service also they are

influence by their friends .If their friend use our salon produce and

service they also use they think that their friend is always right and also

influence by word of mouth, advertising, poster, High quality of

product ,good price. Promotion and friendly service is the most way to

influence them.

3. Purchasing power

People in this group they can make decision and choose their own

product and service. They have enough money to buy the product and

service from my salon and satisfy their needs and wants

Second target group

1. Life style

Now days we can see that due to modernization the working men and

women are to like past. They have to live according to fashion and keep

update. They modify their dress and hair style follow the trend this is

good opportunity for my salon to open business near paro school and

university.

2. Influencing power

In this case the influencing depend on customer them self they have to

make .they make decision by them self if they like they buy the product if

not they won’t because they have money to buy what ever they want they

can buy. Some time magazine product support in their decision making.

41

Positioning

Figure 3.5 positioning of Dechen ever beauty salon

High quality

Beauty color

cheap

Expensive

Namgay

sake ten

Poor quality

The positioning of the product is the main area that many people near school

or in the city because there are many target group of people and target group

of our salon is student of school, university, working women and men they

want to make good looking . My salon near school and city so customer can

easily access no need of any transportation they can just talk, my beauty

salon is designed in western style it looks unique form other salon. We use

good product for customer such as Lake me, Lancôme, Dior etc. the

customer can order their hair style and hair color by them self we provide

service according to their order. If our service satisfies them they will come

again to use our service. There for we always try our best to provide friendly

service for them this is the best way to attract customer and make high profit.

Figure 3.6 marketing mix strategies

42

1. Product

Today's new hair styles

demand hair care products

that can keep your hair in

great condition! In my

salon , we carry a wide

selection of hair products

and skin care products that

are a favorite among hair

salons and beauty supply

stores everywhere we provide complete hair and beauty product descriptions

and directions which can be searched (e.g. 'deep conditioner') using the "Product

Search" feature on the right or by selecting any individual skin, health or hair

product we select high material equipment and product for the customer that are

famous in Bhutan .we carry the perfect beauty product to suit your hair style.

What ever your hair style we offer service into ten types haircut , hair light, hair

spa, rebounding, perms, facials face, manicure, pedicure, cosmetology,

shampoo and sets, our branding smoothie and glow shows brightness and

smooth to customer appearance.

2) Price

The price of our salon product and service is at reasonable price not very high

not very low Compare to other salon because main target of my business is the

student of school and university so I must have to sale at reasonable price so

they can use my salon product and service. Our salon has different level of price

to new customer and member of our salon. We usually give discount for

member of our salon and for new customer we sale at normal price and we

charge high for professional product and service and some times when the

competitor’s have same product we offer them discount to attract customer.

3) place

My salon located near paro school, university and city because our main target

are student and working women and men so its easy for them to access and we

use direct channel to customer to provide fast service.

Figure 3.7 Distribution channel

43

DDED direct channel

4) Promotion

In my salon we don’t give promotion all the time. We usually give promotion

during special occasion like Blessed raining day, New Year, Christmas,

valentine day by giving them some small gift when they come to our salon.

Those who have member card of our beauty salon we give them 10% discount

to use or product and service and for causal customer 5 % discount and also

have promotion for child during children day and all because we want to attract

more number of customer to our salon. we advertise by using through internet,

magazine, television, Brochures etc sale promotion in my salon have special

offering during the month of Oct, Dec, Feb

Sale forecast

In first 4 month we buy material, equipment set up electronic equipment, design

and decorate our salon. We expect income to increase steadily over the next

three years, as the reputation of the salon, its stylists and services become

apparent to the general public. Second year revenues also anticipate the addition

of one new stylist.

Figure 3.8 Salon Hours

Mon 8:00am 5:00pm

Tue 8:00am 5:00pm

Wed 8:00am 5:00pm

Thu 8:00am 5:00pm

Fri 8:00am 5:00pm

sat 8:00am 5:00pm

sun 8:00am 5:00pm

Figure 3.9 Frequency of service use

Dechen ever

Beauty salon

The Customers

44

We open our

salon in fifth

month

during first

two month

our salon is

not much well known because my salon is new so the number of customer is not

very much it comes around fifteen customers per day that will be four hundred

customers per month. We forecast customer 80% or 360 is women and 20% or

90 customers are men.

Figure 3.10 Income for the first two month after open.

Income (Ngultrum)

Service Men 90 people Women 360

people

Total 450 people

Make up - 28,000 28,000

rebounding - 135,000 135,000

pedicures - 7,200 72,00

manicures’ - 12,600 12,600

Facial face 4,500 72,000 76,500

High light 9,000 18,000 27,000

perm - 54,000 54,000

Frequency of service use

(percentage)

Service men women

Make up - 8%

rebounding - 15%

pedicure - 10%

manicures - 10%

Facial face 5% 20%

High light 10% 5%

perm - 10%

Hair color 20% 15%

Hair spa - 25%

haircut 70% 50%

45

Hair color 27,000 81,000 108,000

Hair sap - 54,000 54,000

Hair cut 22,050 63,000 85,050

Total 62,550 524,800 735,850

In third month after open my salon will we be well known more than two

months and we assume that thirty salon employee can provide service to the

customer. There fore will have seven hundred fifty customers per year. We

forecast customer 80% 600 people is women and 20% or 150 is men.

Figure 3.11 Income forecast more than first two month

My salon will have incentive sale promotion every four month. So my salon

income will increase 15% every four month after that my salon income

increases to 5% in year two... In year three my salon income increase 5 % from

year two

Figure 3.12 Sale forecast in year 1

Forecast in year 1

Income (Ngultrum)

Service Men 150 people Women 600

people

Total 750 people

Make up - 48,000 48,000

rebounding - 225,000 225,000

pedicures - 12,000 12,000

manicures’ - 21,000 21,000

Facial face 7,500 12,000 19,500

High light 15,000 30,000 45,000

perm - 90,000 90,000

Hair color 45,000 135,000 180,000

Hair spa - 90,000 90,000

Hair cut 36,750 105,000 141,750

Total 104,250 1,536,000 872,250

46

month Income(ngultrum)

1 -

2 -

3 -

4 -

5 662,950

6 662,950

7 1,106,250

8 1,272,187

9 1,106,250

10 1,106,250

11 1,106,350

12 1,272,189

Total 8,295,274

Sale forecast of year 2

Figure 3.13 Sale forecast in year 2

Forecast in year 2

month Income(ngultrum)

1 1,160,562

2 1,160,562

0

200000

400000

600000

800000

1000000

1200000

1400000

1 2 3 4 5 6 7 8 9 10 11 12

income

47

3 1,160,562

4 1,225,787

5 1,160,562

6 1,160,562

7 1,160,562

8 1,225,787

9 1,160,562

10 1,160,562

11 1,160,562

12 1,225,787

Total 12,019,419

Figure 3.14 sales Forecast in year 3

Forecast in year 3

month Income(ngultrum)

1 1,218,640

2 1,218,640

3 1,218,640

0

200000

400000

600000

800000

1000000

1200000

1400000

1 2 3 4 5 6 7 8 9 10 11 12

income(ngultrum)

48

4 1,401,586

5 1,218,640

6 1,218,640

7 1,218,640

8 1,401,586

9 1,218,640

10 1,218,640

11 1,218,640

12 1,401,586

Total 15,172,518

Marketing expenses

In the first two month after we open our salon we spend around 5,000 ngultrum

per month for advertise and promote our salon but we also have incentive sale

promotion per month there fore we spend 10,000 for advertise and promote our

salon. In next two to three years will spend around 7,000 per month for

advertise and promotion.

Figure 3.15 marketing expenses for year 1

0

200000

400000

600000

800000

1000000

1200000

1400000

1600000

1 2 3 4 5 6 7 8 9 10 11 12

income( ngultrum)

Marketing expenses year 1

49

Figure 3.16 marketing expenses for year 2

0

200000

400000

600000

800000

1000000

1200000

1400000

1 2 3 4 5 6 7 8 9 10 11 12

marketing expenses

profit(ngultrum)

Month Marketing expenses Profit( ngultrum)

1

2

3

4

5 142,058 518,892

6 142,058 518,892

7 5,000 1,101,150

8 9,000 1,261,177

9 5,000 1,101,150

10 5,000 1,101,150

11 5,000 1,101,150

12 9,000 1,261,177

Total 322,116 5,974,748

Marketing expenses year

Month Marketing expenses Profit( ngultrum)

1 50,000 1,121,442

50

Figure 3.17Marketing expenses for year 3

0

200000

400000

600000

800000

1000000

1200000

1400000

1 2 3 4 5 6 7 8 9 10 11 12

market expenses

profit( ngultrum)

2 50,000 1,121,442

3 50,000 1,121,442

4 90,000 1,211,285

5 50,000 1,121,442

6 50,000 1,121,442

7 50,000 1,121,442

8 90,000 1,211,285

9 50,000 1,121,442

10 50,000 1,121,442

11 50,000 1,121,442

12 90,000 1,211,285

Total 480,000 12,726,673

Marketing expenses year

Month Marketing expenses Profit( ngultrum)

1 50,000 1,147,662

2 50,000 1,147,662

3 50,000 1,147,662

51

Reference: www.businessreg.com, www.answer.com, www.bplan.com,

www.bhutantoday.com, www.miniplan.com, www.forbes.com,

www.wikipedia.com. www.beauty.about.com, www.wahanda.com,

www.ehow.com. www.blogspot.com , www.baltictimes.com,

www.enzinearticles.com,

0

200000

400000

600000

800000

1000000

1200000

1400000

1 2 3 4 5 6 7 8 9 10 11 12

market expenses

profit( ngultrum)

Series 3

4 90,000 1,316,788

5 50,000 1,147,662

6 50,000 1,147,662

7 50,000 1,147,662

8 90,000 1,316,788

9 50,000 1,147,662

10 50,000 1,147,662

11 50,000 1,147,662

12 90,000 1,316,788

Total 480,000 13,099,322

52

Production and operation analysis

Service characteristic

Hair style cut, Short hair style

Short hair cut that looks

sensational with an oval-shaped face can make a round face look enormous,

so make sure the style you select flatters your face. Flip through hair cut

galleries and check out short hair styles of women with face shapes similar

to yours, to get a good idea of how they'll look on you. From all short hair

style Emo hairstyles are very common, particularly among the younger

crowd. You may be wondering: what is an emo hair style? Or, if you already

know, you could be looking for the right emo hair style for you. For starters,

it is important to know that an emo hair style is a somewhat unique hair style.

Although it is defined by certain characteristics, emo hairstyles are typically

very individualized. Now that we know that, let's look at some of the main

characteristics of emo hairstyles.

Choosing short hair

53

This short style is another small to mid-length

design with simple years. The asymmetrical bangs and flip slight flip-out of

the ends gives hair style a certain touch. This is a pleasing hair style for first

timers it is not too limited and will match many facial shapes, for any

occasion, any where style this is definitely an ideal choice.

Latest 2010 shor hair style gallery

Perfect hair style for u

The fall and winter 2009 hair style magazine entitled “hair preview

2010”hair style. There are photos of women’s hair style not just form

America but also around world.

Tools for styling short hair styles

54

Once you have the right equipment for your hair you need to master styling

it. Invest in the best equipment and practice your hair styling techniques to

give your hair that salon finish tries every time you style. Most of the

common hair styling tools includes curling irons, hair setters, and every

popular hair straighter. There are just a few points to consider and many

other are present for all tools used for hair styling.

Medium hair style

Medium hair style is classified as hair styles where the weight line of the hair

is between the jaw and the shoulder. Medium length hair styles are a great

choice for many people because they are not too long or not too short, which

makes it easy to create a variety of different hair styles. These are also great

for any face shape, whether if be an oval, round or square shape face. There

are different types of medium hair styles that can accent any one’s features

and make them look stunning.

Latest 2010 medium hair style gallery

How to medium your hair style

If you have medium to long hair, you can trim your hair no problem. It’s easy to

do if you have a good set of shears. This is especially useful when you have

money plus g great job. Split ends can be real problem when you style your hair

a lot. They can give you frizzy hair and look pretty bad. The other bad part

about split ends is that once they happen they will continue to split up towards

your bad head if you don’t get rid. Times are hard right now so cutting a few

corner is a great way to have a few bucks spend the money instead on make up

Or hair products that help you style hair.

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Long hair style

We like our hair long and luscious make sure that your lovely long lock are

looking hair best and choose a style that meet your level of maintains worm

wavy,straight,up mood and so should cut and color. To have a beautiful long

hair and keep it that way is just about a full time job it’s even worse if you

don’t have a good genetics to back you up. In addition if easily then you

have to work twice as hard to get and keep long healthy hair.

New 2010 long hair style idea

Versatility

Versatility is a them or idea for 2010 hair cuts which more than one hair dresser

predict a versatility will dominate in “2010” we have assumed an to change and

will want to chair hair on a whim cuts that allow styles to be easily maintained

and get allowed maximum feasibility will be popular

Classic look will have a new twist a little fanciful touch added to make the style

understand at times and bold at others, hair will be more purpose full and will

put together. This isn’t the time to arrive at an event looking like you just rolled

out of bed.

Fringe remains popular sweeping and sexy or ca rounded are all in fashion

what ever it’s short or long styles will be soft, beautiful, and have an extra

healthy shine.

Diversity

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Diversity is the key thing for 2010 suggest Damien cagey, Artistic Director of

Joke laboratories, “ There will always be people who like long hair and those

who like short hair, so cuts and style will be updated to the individual every

thing is strong look that make a big statement

Hair color

No color is off limits this year agrees Danny appointee at Clairol, Blonde,

burnette, and res head are all in fashion, as long as they are soft, shiny and

multidimensional, ores that look natural to find out all other hair trends coming

soon.

Bobs

Bob hair cut length? Ladies, you need hair style decision there have been same

edgy bob in recent years including of Victoria, Beckham famous hit, the pop but

there have also been a few big misses too.

Choosing long hair style

If you are considering growing out your hair to achieve the look of one of these

long hair style it may be a great idea to try clip on hair pieces to see if you are

like the look of long hair before you invest lost of time growing out your hair

and of course you can try hair extension of you want a long hair style on just a

few hours.

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Formal hair style

Formal hair style is all about looking good and special in the important occasion

of life; formal occasion can include prom night, weeding, home coming or any

official events. You need t make sure that your chosen hair style machine with

your dress accessories, so be preparing to get ready for your formal day.

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Elegant Formal hair style for weeding 2010

Most of the hair style are appropriate for the traditional weddings, but dress also

a very cute beach wedding hair style in addition to bridal hair styles for brides

with long and medium hair, there are few excellent not short bridal hair styles

some times women come to elegant hair style via a search engine only looking

for new hair style not ones that are formal. If you are such lady you might find

what you need on a regular updated site which now provided.

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Formal hair styles for office 2010.

Attending an executive meeting or a formal group discussion could always

make you a little nervous and don't let your hairstyle

become one of the reasons to make you feel so. Make sure

you are perfectly dressed up and make sure your hairdo

makes you look confident and poised, ideal for the occasion.

If you are wearing formal wear, you can try out long hair to

give it a peppy twist. Long, flowing hair always ensures

you get enough attention and it tends to give you a dignified

look and make people pay attention to your upper body,

especially your face. A low ponytail could also be a good

choice for formal occasions. It gives you a casual yet at the

same time rich look, especially with formalwear and minimum jewelry. Double

Buns have always been the favorite among women when it comes to

homecoming. Let's face it. You have always wanted to be the homecoming

queen and now don't let your hairdo spoil the party. Double buns with a little bit

of braids is the surest way to get tons of attention on your homecoming nigh.

Hair spa

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Hair spa is one of the best ways of maintaining

and enhancing the beauty of your hair. Hair as said is the crowning glory of our

body which is usually caring mostly of woman. Hair spa helps to develop the

natural beauty composition of our hair. Hair spa includes different treatment to

make our hair much attractive and glow in its natural way. Hair spa will help

your hair to become more healthy and beautiful. This treatment will moisturize

the hair and helps to prevent dandruff. There is lots of hair treatment purchased

by drugstore and salons and you can do this at home. You must also know the

present condition of your hair before doing the treatment. e And a hair spa

treatment or a ritual aspires to resolve all hair problems, whether it is brittle hair

or weak hair or a dehydrated scalp or dandruff problem. Hair Spa offers a co

nourish and

Hair coloring

Getting your hair color right isn't a science. It's actually quite simple: Stick to

colors that compliment your skin tone, figure out if you're better off with single-

process color or highlights, and then decide if you're going to pay someone else

to do it or do it yourself. Some women look good in any color (remember Linda

Evangelista?) but most women don't. If you had blonde hair as a kid, you'll

likely look good with blonde hair as an adult. You'll also look good blonde if

you have pink skin that burns easily, and blue or green eyes. If you have super

pale skin and brown hair, consider going lighter. Super dark shades can wash

you out and even make you appear older.

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Different types of hair color

There are different types of hair

Color makes sure you choose the right one.

Permanent hair color

Permanent hair color makes a permanent change in the pigment of hair shaft it

doesn’t wash out. It will fade in a time but simply cannot remove your natural

color.

Temporary hair color

Temporary hair color is available as rinses, shampoos, gels, sprays, and foams

among others. This type of hair color is typically brighter and more vibrant than

semi-permanent and permanent hair color. Temporary color is most often used

to color hair for special occasions and is often used in unusual shades for events,

parties, costumes, and Halloween. The pigment molecules in temporary hair

color are large and cannot penetrate the cuticle layer. Instead, the color particles

remain adsorbed (closely adherent) to the hair shaft and are easily removed

with a single shampooing. However, even temporary hair color can persist if the

user's hair is excessively dry or damaged, allowing for migration of the

pigments to the interior of the hair shaft.

62

Semi-permanent hair color

Semi-permanent hair dye has smaller molecules than temporary dyes, and is

therefore able to partially penetrate the hair shaft. For this reason, the color will

survive repeated washing, typically 4-5 shampoos. Semi-permanents contain no,

or very low levels of developer, peroxide or ammonia, and are therefore safer

for damaged or fragile hair. However, semi-permanents may still contain the

toxic compound or other such ingredients. The final color of each strand of hair

will depend on its original color and porosity, so there will be subtle variations

in shade across the whole head. This gives a more natural result than the solid,

allover color of a permanent dye. However, it also means that gray or white

hairs will not dye to the same shade as the rest of the hair. If there are only a

few gray/white hairs, the effect will usually be enough for them to blend in, but

as the gray spreads, there will come a point where it will not be disguised as

well. In this case, the move to permanent color can sometimes be delayed by

using the semi-permanent as a base and adding highlights.

Demi-permanent hair color

63

All "permanent" hair color products and lighteners contain a developer, or

oxidizing agent, and an alkalizing agent. When the tint containing the alkalizing

ingredient is combined with the developer cause a chemical reaction that swells

the hair permitting the tint to enter the cortex, where the melanin is located. The

melanin is lightened and subsumed by the new color. The ammonia swells the

cuticle of the hair to allow the color pigments to penetrate deep into the hair

shaft. Permanent color is truly permanent and will not wash out, although it may

fade. New hair re growth will obviously be in the hair's natural color, meaning

that regular monthly or six-weekly coloring will be essential for as long as the

hair color is maintained. Permanent hair color is the only way to dye dark hair

into a lighter shade, and it must be done in two parts: First, the hair is lightened,

and then color is applied. Ways to get rid of permanent hair color include

bleaching (if you don't mind damage or yellow/orange hair), stripping with a

color remover (which will return hair to its normal color if hair has only been

dyed with a permanent color once), or just cutting off the permanently dyed hair.

Hair high lights

Hair highlighting is different from hair colouring. Hair colouring defines

colouring of the entire hair and highlighting defines colouring only a few

strands of hair. Hair highlights are often restricted to bright shades with a

metallic tint. Highlights consist of selecting small or thick strands of hair that

are then lightened at least 2 shades lighter than the rest of your hair. Highlights

should compliment your natural or artificial colour. You should never go more

than 3 shades lighter then the rest of your hair colour. The object of highlighting

is to give you a sun-kissed look and to bring depth and light to your overall

colour. One can do hair highlights at home or under guidance of a professional

stylist at a salon. Celebrities often become role models. One can by a hair

64

highlighting kit which also helps in producing hot highlight. Highlighting is a

variation or modification of ages old hairstyles. The only difference is in taking

extra care. Earlier people used natural hair highlights but now the trend has

shifted to the use of chemicals for highlighting. These chemicals sometimes

tend to damage hair, on prolonged exposure to sun light. It may become

difficult to regain the original texture of hair.

Facial Face

If you're looking to add a beneficial step in your skin care regime, a weekly

facial mask is a great addition. No matter your skin type, there is a facial mask

suited for you. Usually used once or twice a week, facial masks can deep down

65

clean your face, tighten your pores, or brighten and exfoliate your face. Masks

are not a "one size fits all" product though. There are clay masks, fruit extract

masks, yogurt masks, and gel masks, just to name a few in a long lineup. Before

you buy a facial mask, you must recognize your skin type and buy accordingly.

People with oily or combination skin do best with regular use of a clay mask.

Clay is great for removing excess oil, deep cleaning your pores and preventing

and clearing up blackheads. Natural clay is a great detoxifying treatment for

your face without leaving your skin extra dry. Most clay masks work fine with

sensitive skin.

Hair perm

Getting your hair

premed involves use of chemicals to break and reform the disulfide bonds of the

hair. The hair is washed and wrapped on a perm rod and waving lotion is

applied with a base. This solution creates a chemical action that softens the

inner structure of the hair. It reacts with the keratin of the cortex, breaking some

of the disulfide cross-links within and between the protein chains

The hair sells and softens and stretches. The hair then molds around the shape

of the perm rod. After a specified period of time, the hair is rinsed and a

neutralizer is applied. It is the neutralizing solution that reforms the disulfide

bonds of the hair and sets the new curls. Hair perms can be done with acid or

alkaline hair perming solutions. Alkaline wave hair perm works best for

resistant hair and Asian hair and hair with low elasticity. This time of perm is

also used for normal healthy hair. Acid wave hair perms are milder than the

alkaline ones and are ideal for fragile, damaged or colored hair. Your hairstyle

also plays a role in determining the kind of hair perm you need. Some perms

work well with hair in one length while others are designed to work with

layered hairstyles. Spot perm involves only one area of the hair.

66

Manicure

A manicure is a cosmetic beauty treatment for the fingernails and hands

performed either at home or in a nail salon by a licensed professional nail

technician or manicurist. A manicure treatment is not only a treatment for the

natural nails but also for the hands. A manicure consists of filing, shaping of the

free edge, cuticle treatments, massage of the hand and the application of polish.

There are also manicure services that are specialties for the hands and feet. For

the hands, the soaking of a softening substance and the application of a lotion is

a common specialty. This procedure can be applied to the toenails and feet, this

treatment is referred to as a Pedicure. The word "manicure" derives from Latin:

Manus for "hand," cura for "care."

Different kinds of manicure

Manicures differ from one another in their usage of various creams, oils and

treatments. Some are extremely pampering, which can be great for tired,

overworked hands, while others are simple yet effective enough to give you the

glamorous nails you desire. Here are the various types of manicures to choose

from:

The ever classic French manicure is destined to give you the clean, gorgeous

look you want. A French manicure features a clear, pale pink or beige polish

over the entire nail, and white polish along the tip. The end result is healthy,

vibrant and perfect for all occasions – you definitely can't go wrong.

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Upside, you might consider the reverse French manicure, a look that really

took off on the high-fashion runways in Europe before achieving mainstream

popularity. The look is essentially a takeoff of the traditional French; in it, the

"moon" of the nail is painted white while the rest is done in a darker shade.

Another option is to simply reverse the colors; try an all-white nail with a strip

of color along the tip. Popular shades for this look are black and wine during

fall and winter, and yellow and pink during spring and summer.

A paraffin manicure is a must for anyone

with dry or overworked hands. Paraffin, or heated wax, infuses the skin with

instantaneous moisture and leaves it smooth and supple. The manicure also

includes a stimulating hand massage and finishes with a chic basic manicure.

Some paraffin treatments include the addition of various oils, like grape seed,

for extra moisturizing benefits.

68

A European manicure is quite simple, but

pampering nonetheless. The hands are typically soaked in a soothing blend of

herbs and water, shaped to perfection and polished with the color of your choice.

If you're dreaming of something ultra pampering or want to give a great gift to

an overworked pal, consider a hot stone manicure. This indulgent treatment

includes all of the delights of a basic manicure, plus the addition of heated

stones, which are placed over the hands to provide relief and comfort.

Rebounding

Rebounding is a chemical hair

treatment that makes your hair straight, sleek and shiny. It is a permanent and

expensive procedure. Prices for the treatment may vary across salons due to

products used, service, your hair type and post treatment care. Each type of hair

has a natural bond. Curly or wavy, are the result of natural bonds that give the

hair its physical quality. The cream softener or relaxant used in the rebounding

treatment breaks the hair structure. Then a neutralizer bonds the structure again

and makes hair straight. In simpler terms the rebinding treatment changes your

natural hair structure and restructures it.

69

The Process of Rebounding

The time taken to complete a rebounding treatment depends upon the length,

type and thickness of your hair. Hair till mid back can take about 8 hours or

more to be rebounded. A man’s hair might need three hours. Here’s the step by

step approach to rebounding.

1. Hair is washed with a mild shampoo.

No conditioner is applied. Hair is dried completely with a blow dryer keeping it

on the medium level.

2. Hair is separated into parts. The cream softener or

relaxant is applied to every hair shaft, keeping it straight. A thin plastic board is

used to keep hair straight.

3. Cream softener or relaxant is kept on hair for at least half an hour or

depending upon the hair type. Keeping it for too long may even harm hair. After

that hair is steamed for 10 to 40 minutes, depending upon hair type and

70

condition, and then rinsed.

4. Hair is blow dried and then keratin lotion is applied.

5. A flat iron is used to straighten hair further and break any remaining curls.

The iron should not exceed 180 degrees. A ceramic iron is better than other

metal irons. The salon expert will iron your hair until it is satisfactorily straight

and shiny.

6. Hair is again parted and a neutralizer is applied to set the bonds and stabilize

the hair.

7. The neutralizer is kept for at least 30 minutes.

8. The neutralizer is rinsed off with cold water. Hair is blow dried and hair

serum is applied. A last touch of ironing is given with the straightening iron.

Hair appears silky straight and shiny.

Finally the hair becomes so silky after completing all eight process of

rebounding. It makes women look more beautiful than before. The hair looks

more straight compare to normal hair.

71

Make up

Applying these beauty makeup tips to update

your look is a skill that can be learned by anyone and, with guidance, any

woman (teens) can learn to use these cosmetics tips to make the most of her

own natural looks As you become acquainted with the beauty make up tips and

products, the available tools and the professional techniques found on this web

site you will begin to feel the confidence that experience brings and know that

you are looking your absolute best at all times and, appropriate for all

occasions.

How would you like to...

• Have others (that special boy) notice your new attractiveness (and maybe

ask you out!).

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• Enjoy the control, freedom and knowledge to do your own makeover. No

need to wait for a short supply appointment at the beauty salon, you can pick

your own convenient time!

• Use these beauty makeup tips to update those worn-out decades-old styles

you've been wearing.

Look absolutely beautiful and have the peace of mind of knowing that

you do.

Proudly display your new unique look for everyone to enjoy.

Learning to apply cosmetics properly is an art. Any girl, from black to Asian,

can learn how apply beauty makeup tips and have fun at it by knowing and

doing what the professionals do. Doing these beauty makeup tips can be to your

advantage, and can free you of worries!

New summer make up2010

Summer beauty is all about a “flawless face” makeup that enhances your facial

features without looking too obvious and “made up”. On the contrary, it should

be subtle enough so that no one can really tell what product you’ve been

applying where.

Here are the top 5 summer 2010 makeup collections

73

1. NARS Summer Collection 2009 2. Untamed by Smashbox

New winter make up 2010 collection

Winter is a special season, season of innocence and purity. It’s nice and

beautiful despite that cold many people hate about winter. But what I hate about

it is a lack of colour. We are highly limited in all those bright tints that make us

feel happy. Only a black-and-white colour palette is before our eyes everywhere. However, it’s not a big problem if you know what to do to make your life and

your looks more colourful. You may want to choose brighter garments or

footwear, or jewellery but there is one more way to create a vital atmosphere –

to apply nice make-up. This post is about make up trends for this winter.

Red lips. Gold Smokey Eyes Silver eye shadow

74

Shampoo and set

The shampoo and set used to be the staple of

hairdressers and salons, although these days salons may not perform as many as

they might have in your grandmother’s day. Styles change and trends come and

go. The shampoo and set comes back into usage as fashions dictate. Simply put,

the shampoo and set is simply shampooing and conditioning the hair, then

winding the wet (or towel-dried) hair on rollers to create a curly hair. The hair

can be wrapped on the rollers using water or any number of styling products,

depending on the amount of hold you want in the style.

In many cases, especially in years past, the

shampoo and set (also known as a roller set or wet set) was used to create the

hairstyle all on its own. The hair was shampooed, rolled, dried and combed out

to create a style with curl and volume. The amount of curl was dependent on the

size of the rollers used. Today, the shampoo and set can be used to create a style

but is often used when creating up-styles to give the hair a base of volume and

curls upon which elaborate hair designed are built. The shampoo and set can

offer versatility in any haircut by adding volume and curl as desired. You can

create looks that range from soft and romantic to wild and energized, all by

choosing the right amount of curl.

75

The length of time for a shampoo and set

depends on a few factors, such as the length of the hair you’re working with,

and the size and number of rollers you are using. On average, a shoulder-length

head of hair can be completely rolled on medium rollers in around 20-30

minutes. After that you need 45-60 minutes of drying time under a hooded dryer

(possibly more or less, depending on the thickness of the hair) and about 15 to

20 minutes for the comb-out and finishing touches. This makes a total styling

time of 1-1/2 to 2 hours.

This sounds like a lot of time for the styling, but remember that while one client

is under the dryer, you can be working on another client. Or if you are doing

this on your own, you can be working on other things while drying your hair,

such as doing your nails.

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Table 4.1 Service charge

service Price( ngultrum)

Rebounding 2,000

Make up 1,000 per day

Hair colour 1,000

Facial face 1,000

Manicures 950

pedicures 150

perms 1,200

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Production/service process

Our salons give lot of importance for providing customer service as it

strengthens their reputation and image. A happy and satisfied client becomes

your evangelist and may refer more clients. However, providing customer

service is time consuming as it requires your staff to interact with your clients

on a regular basis, but what if this process is automated?

1) S= sincere and service in mind Customer service, as in most personal

enhancement industries, is generally viewed as the salon manager’s focal point.

The satisfaction with services as well as the sincere attempt to correct any real

or imagined infractions experienced by customers, is generally considered the

key to a salon’s success. Effective management of the salon normally

guarantees repeat business as well as numerous referrals from satisfied clients.

2) M=Maturity: Maturity is an important thing to beauty salon business,

because if this business of sale emotion and satisfaction for customer our

product is emotional product. They have hearth feel and think. Thinking of

customer and thinking of hair designer. Some times is not worked so

emotional, control is

very important to this

job.

78

3) A=Active: we are active at all the time in such a competitive industry salon

owners can find it increasingly hard to keep their salon business growing. With

most high streets offering a selection of hair and beauty salons, gaining the edge

can prove difficult. A few simple points to remember can help salon owners

head in the right direction and continue towards running a successful salon

business. Active will make customer satisfaction and they will return back.

5) R= Run a Business A beauty salon is a lucrative business with a regular

influx of customers. The challenge is to set your salon apart from the

competition because there are nearly as many beauty salons as there are

people visiting them. Here are some useful beauty salon business ideas you

can use.

79

5) K= Knowledge : Knowledge is absolutely key to manage hairdressers, their

are so many good books on managerial skills available today its so important

that you keep improving your skills and knowledge and put into action the

things you learn.

Location

We choose the location near Paro School, university and city because its near

the target group. There are lots of people who stay around the location. It’s not

only student but also have working men/ women and traveller and tourist too

since its air port is located in paro province. This location is appropriate to do

beauty salon business. There is building of sale and we see the building is

located in good place have two arced spaces and its in third floor. There

furniture comes from home pro. The wall made with good decoration. The cost

of building is only five lhaks.

80

Inside Building

Counter

Message room zone of message Front of shop

Relax zone Gate way Bath Room

81

Figure 4.1

Facility layout

We offer this complimentary service because good planning will save you time

and money. Start with us even before your architect, as they do not work with

enough salons to know the details of a good salon layout. Salon and spa store

with Smart Fixtures. Our modular retail shelving includes hair product displays,

makeup displays, robe and slipper storage, and salon displays. Smart Fixtures is

the easy merchandising solution for your salon or spa. Our award winning

system allows you to custom design the perfect display or layout for your retail

space. Choose from our best selling designs of window displays, nail stations,

retail merchandising displays and shelving or design your own custom unit. Our

patented system of interlocking components allows for simple, tool-free

assembly in minutes. Planning your beauty salon makes your salon both a

salon… and a business. We begin with your vision, and then our design

consultants help you identify your market and the services you are most likely

to be offering. If you don't already have a location, we assist you in locating a

building that will reach your target market and handle your projected growth.

Our mission at Interstate Design is to help you build a popular and profitable

salon that achieves your vision and concepts while creating a successful and

profitable business. Once your vision and concepts have been verbalized, a

menu of services specific to your target market is developed. The next step is

the layout and design or of the facility. Our draftsmen develop a layout, or floor

82

plan, that will optimize the use of available space while taking into

consideration the comfort and relaxation of your salon guests. After the floor

plan is developed, our salon design consultants help you choose from a wide

assortment of top brand salon equipment and furnishings that will transform

your vision into reality. From stations to chairs to nail tables to foot spas,

hydrotherapy equipment, and more - we will assist you in putting together the

salon equipment list that supports the professional care and services you provide. As your salon transitions to reality, our design team stays with you for the

equipment installation and training. We cover every step necessary to insure the

success of your new salon business.

Machine/tools/equipment

Equipment in beauty salon

Hair straighter

This true ceramic hair straightened features Dynamic

Alignment System to ensure perfect contact between your hair and the plates

and even heat distribution for true silky straight hair. Its ceramic/tourmaline ion

technology will generate gentle far-infrared heat and extra negative ions to

create the perfectly frizz-free hair without heat damage. Kiss bad hair day’s

goodbye.

Before After

83

Curler

Curling irons have been around a long time, perhaps

their most popular time period was in the late 1970's into the 80's when women

were creating waves and curls in their hair. Flat irons have taken over in

popularity, but curling irons still have their uses. Hair salons still use curling

irons to style hair for women and they can be quite useful for certain "looks"

that women are trying to achieve.

Curling irons range in price from around $20 all

the way up to $100 and as you can imagine there is a wide range of features

between the low end models and the professional curling irons that stylists use.

Most people’s hair can be quite delicate and if not treated properly, you can

experience splitting, drying, and other significant damage due to curling irons.

For those of you that plan on using a curling iron on a regular basis, the more

expensive (high end) models are the way to go - those with ceramic barrels and

features designed to protect your hair from getting damaged. Keep in mind that

curling irons aren't just for women with straight hair; many curly haired women.

Use them for styling purposes

84

Hood dyer

salon hood hair dryers both portable and stationary-all

your professional dryer equipment for hair salon needs can be found at

Wholesale Salon Equipment. Salon hood hair dryers are an essential expense

when purchasing new equipment for hair salon functionality and style, whether

for a new design or remodel. Modern and comfortable salon hood hair dryers

offer more freedom than older units by featuring large inner diameters that your

clients will appreciate. New dryer equipment for hair salon use is available to

fit all floor plans and budgets. We carry space saving wall mounted hair

dryers, traditional salon dryer chairs, and freestanding salon hair dryers with

casters that can be easily moved.

Hair streamer

Hair steamers work by creating fine water vapours that

penetrate the hair cuticle and opens it to allow for more efficient absorption of

conditioners and treatments into the swelled hair shaft. After deep treatments

from a professional steamer it will allow the hair to better absorb chemical and

colour processing by penetrating deeper into the hair. This essential and easy to

use Salon Hair Steamer features a simple to operate control panel with a 30

minute timer and three heat settings. It also features a large 20 minute distilled

water tank and a thermally protected circuit that will automatically shut off the

steamer if there is no water in the reservoir. Steamer features an easy to clean

hood, a detachable distilled water bottle reservoir, and a residue collection

bottle.

85

Hair dryer

Dryer can be a useful day-to-day use product.

You can try FIR (Far Infrared) hair dryers, or ionic ceramic hair dryers, these

hair dryers both work faster and leave your hair healthier and shinier, that's

important for hair drying. Or you may want to find a best hair dryer to start a

new fashion style. Choose classical or popular hair dryers from ceramic hair

dryers, ionic hair dryers, tourmaline hair dryers, etc.

Chair bases

It should have good design and comfortable for

customer.

Barber chair

Barber shop or salon with our wide selection of high quality

barber chairs and salon chairs. Sam's Club is your one stop solution for salon

86

furniture. Discover big savings on a variety of salon equipment and barber

supplies.

Mirror

Salon mirrors are items of salon equipment that can

not be dispensed with. In order to call a beauty salon well-equipped it is

required for it to possess such appliances as flexible cordless lighted mirror.

Besides, speaking about salon mirrors, it is necessary to mention that they are

also capable of serving not only as aiding tools, but also in the quality of

individually sold items

Barber scissors

Barber scissors are scissors which have been designed

specifically for use in cutting hair. There are several different styles, including

thinners and regular hair shears, and many hairstylists carry a personal pair of

barber scissors which they maintain and prefer to use whenever possible. Hair

supply companies usually stock a range of barber scissors, along with products

for maintaining them, such as carrying cases and grinding stones.

Electronic clippers

We choose Wahl professional that import form USA and

more expert hair dresser use

87

Facial bed

This bed used for customer to sleep and staff spa customer body to make them

relax. The bed should design standard.

Shampoo bed

Our shampoo beds are recliners that are

designed as per safety, comfort & workable standard for shampooing in salons.

These are backed up to shampoo sink & storage space. The models we offer

have thick padding base & back and the seat is wide for customer comfort.

Hair equipment with rolling curt

The rolling curt use for lay down the hair equipment of the

hair dresser to cut the hair, dry the hair such as scissor, hair dryer, comb

88

Nail equipment with rolling curt use with lay the nail

equipment.

Spa and cleanser machine

This machine it helps to enhance your body's ability

to detoxify and heal. This machine use to make face good without pimple like

baby face.

Cosmetic in beauty salon

Now days many salons have different kinds of famous cosmetic brand

according to customer need to satisfy them.

Cover mark

Just like its name the brand Cover mark

Cosmetics believes in effectively concealing imperfections of skin and provide

a breather for the skin to come up with "beauty" that is synonymous with

"radiance". This unique line of demo cosmetics prevents and treats innumerable

89

skin problems and helps you to combat basic skin troubles. A disfiguring

birthmark was one of the key reasons behind the rise of Cover mark Cosmetics.

Wondering how? Well, it all began some 60 years back by Ms. Lydia O'Leary, a

university graduate who sought to establish one of the most popular product

lines that time. Through her own cosmetic solution she was able to get rid of her

embarrassing birthmark that subdued her confidence for a long time.

Artistry

Is one of the world's top five largest-selling prestige brands

of facial skin care and colour cosmetics (based on a study by Euro monitor

Consultancy of 2003 global retail sales). From the high standards set for

research and development to state-of-the-art manufacturing facilities, the

Artistry brand is an industry leader. All Artistry products are dermatologic ally

and allergy tested. Especially, their foundations. I'm a huge fan of their

foundations & it's the only foundations I'll use on my clients (not unless they

want me to use their brand of foundations which happens sometimes).

Furniture and electronic equipment in beauty salon

We select furniture from Dina Mari because it has best quality and good design.

Every product which bought from their company is always safety and best design. Not only

good quality and standard they also provide good service to customer by sending product on

time by expert staff of their company. Electronic equipment we choose from Jameson

because it’s near our salon and easy for transport.

Sofa brand Sonia price: 27,000

90

Table and chair

Brand dunker price: 12,500

Show cabinet

Price 8,600

Air conditioner

Brand Dakin inverter Price 24,000

Television

Brand Samsung price21, 500

91

Stereo

Brand Sony price 11,900

Vacuum cleaner

Brand Toshiba price 1,450

Water heater

Brand Panasonic price 2,400

92

Refrigerator

Brand sharp price 5,200

Telephone

Brand Panasonic price 2,000

Calculator

Price 6,000

93

Computer

Brand Samsung price 16,000

Cost of investment

Pre Cost of investment

future

The stock of the furniture and electronic equipment in beauty salon

Table 4.2 cost of Furniture

No Product Brand Price Number Total

1 Sofa

Sonia 20,000 2 40,000

2 Table and chair

Danker 12,000 1 12,000

3 Show cabinet

- 2,500 3 7,500

94

Table 4.3 Cost of electronic equipment

No Product Brand Price Number Total

1 Air conditioner

Dakin

inverter

24,000 3 72,000

2 Television

Samsung 21,500 1 21,500

3

Stereo

Sony

11,900

1 11,900

4 Vacuum cleaner

Toshiba 1,450 1 1,450

5 Water heater

Panasonic 2,400 2 4,800

95

6 Refrigerator

sharp 5,200 2 10,400

7

Telephone

Panasonic 2,000 1 2,000

8 Calculator

- 6,00 1 6,00

9 Computer

Samsung 2 16,000 32,000

Total 146,250

Table 4.4 Equipment in beauty salon

No Product Brand Price Number Total

1 Hair straighter

UNIX

1,100 3 3,300

96

2 Hair curler

UNIX 1,100 3 3,300

3 Hood dyer

kingdom 4,000 2 8,000

4

Hair streamer

Ozone hair 2,900 2 5,800

5 Hair dryer

UNIX 1,000 2 2,000

6 Hair bases

- 1,600 3 4,800

7 Barber chair - 450 3 1,350

97

8 Mirror

- 1,100 4 4,400

9 Barber scissors

Kasho 2,400 2 4,800

10 Electronic clippers

Whale

professional

1,600 2 3,200

11 Facial bed

- 2,800 2 5,600

12 Shampoo bed

- 2,500 2 5,000

13 Hair equipment with

rolling curt

- 420 2 840

98

14 Nair equipment with rolling

cut

- 420 2 840

15 Spa and cleanser

machine

- 11,000 1 11,000

Total 53,540

Table 4.5 product in beauty salon

No Product Brand price Number Total

1 shampoo L’Oreal 300 5 1,500

shiseido 350 5 1,750

bsc 200 5 1,000

2 conditioner L’Oreal 300 5 1,500

shiseido 320 5 1,750

bsc

200 5 1,000

3 Hair repair treatment L’Oreal 300 2 600

shiseido 350 2 700

bsc 150 3 450

4 Hair detox L’Oreal 500 5 2,500

bsc 700 5 3,500

5 Hair spa L’Oreal 500 5 2,500

bsc 700 5 3,500

99

6 Rebounding L’Oreal 900 3 2,700

shiseido 1,100 3 3,300

platy 300 5 1,500

7 Hair coloring L’Oreal 350 5 1,750

platy 300 5 1,500

8 Hair curling L’Oreal

400 5 2,000

shiseido 450 5 2,250

9 Hair high lightning L’Oreal

300 5 1,500

shiseido 350 5 1,750

10 Hair serum L’Oreal 130 10 1,300

11 Hair wax L’Oreal 300 5 1,500

Total 42,100

The nail product in beauty salon table 4.6

No Product Brand Price Number Total

1 Nail polish 0PI 250 9 2,250

Skin

food

200 9 1,800

China

Glaze

260 9 2,340

2 Nail polish remover 0PI 300 4 1,200

3 Nail top and base coat OPI 250

4 1,000

Skin

food

80 4 320

4 Nail cream Etude 150 4 600

Skin

food

200 4 800

5 Nail UV drying machine - 1,400 2 2,800

6 Nail clippers - 250 2 500

7 Nail file 160 2 320

8 Acrylic -

Total 13,930

Face spa product in salon table 4.7

No product Brand Price Number Total

1 Cleansing cream Skin food 300 4 1,200

100

Rojukiss 500 4 2,000

2 Massage cream Skin food 250 4 1,000

Rojukiss 150 4 600

3 Facial scrub Skin food 190 4 760

Rojukiss 250 4 1,000

4 Facial mask Skin food 150 9 1,350

Rojukiss 250 9 2,250

5 serum Skin food 150 4 600

Roju kiss 200 4 800

6 cream Skin food 500 4 2,000

Rojukiss 600 4 2,400

7 lotion Skin food 250 1,000

8 Vitamin c Rojukiss 450 4 1,800

Skin food 550 4 2,200

9 Treatment Skin food 350 4 1,400

Rojukiss 450 4 1,800

Total 24,160

Stock make up of Dechen ever beauty salon table 4.8

Cosmetic bag

No product Brand Price Number Total

1 Cosmetic bag

Etudy 290 4 1,160

Total 1,160

Cosmetic for weeding Event table 4.9

No Product Brand Price Number Total

1 Dior snow Christian 850 2 1,700

101

Dior

2 Loose powder

Beaute de

kose

1,000 2 2,000

3 Foundation powder

Oriental

princes s

700 2 1,400

4 Eye brightener

Smash box 700 2 1,400

5 Face Tint

Laura

mercier

445 2 910

6 Brush on cream

Clinique 360 2 720

102

7 Eye shadow

Mac 600 2 1,200

8 Mascara

Mac 450 2 900

Total 8,830

For any purpose Table 4.10

No product Brand Price Number Total

1 L’Oreal moistures foundations 50+

L’Oreal 750 2 1,500

2 L’Oreal powder

L’Oreal 700 2 1,400

3 L’Oreal mascara

L’Oreal 400 2 800

4 L’Oreal lip stick L’Oreal 350 2 700

103

5 L’Oreal eye shadow

L’Oreal 400 2 800

6 Face blush

L’Oreal 250 2 500

7 L’Oreal lip Liner

L’Oreal 250 2 500

8 L’Oreal lip Gloss

L’Oreal 300 2 600

9 L’Oreal eye Liner

L’Oreal 300 2 600

104

10 L’Oreal hand cream

L’Oreal 200 2 400

11 L’Oreal body cream

L’Oreal 300 2 600

Total 8,400

Total cost of cosmetic Table 4.11

No Name of cosmetic Cost Total

1 Cosmetic bag 1,160 1,160

2 Weeding 8,830 8,830

3 Other event 8,400 8,400

Total 18,390

Investment cost Table 4.12

Investment Cost

1) Land and building

2) Furniture

3) Electronic equipment

4) Equipment in beauty salon

9,000,000

63,500

176,500

80,000

Total 9,320,000

105

Depreciation Table 4.13

No List Price per 1 unit No of

unit

Price

1 Land 4,500,000

2 Building 4,500,000

3 Sofa 20,000 2 40,000

4 Table and chair 12,000 1 12,000

5 Show cabinet 2,500 3 7,500

6 Air conditioner 24,000 3 72,000

7 Television 21,000 1 21,000

8 Stereo 11,900 1 11,900

9 Vacuum cleaner 1,450 1 1,450

10 Water heater 2,400 2 4,800

11 Refrigerator 5,200 2 10,400

12 Telephone 2,000 1 2,000

13 Calculator 600 1 600

14 Computer 16,000 2 32,000

15 Hair straighter 1,100 3 3,300

16 Hair curler 1,100 3 3,300

17 Hood dyer 4,000 2 8,000

18 Hair streamer 2,900 2 5,800

19 Hair dryer 1,000 2 2,000

20 Chair bases 1,600 3 4,800

21 barber chair 450 3 1,350

22 Mirror 1,100 4 4,400

23 Briber scissor 2,400 2 4,800

24 Electronic clippers 1,600 2 3,200

25 Facial bed 2,800 2 5,600

26 Shampoo bed 2,500 2 5,000

27 Hair equipment with

rolling curt

420 2 840

28 Spa and cleanser machine 1150 1 11,000

Total 9,261,090

106

Life time of building = 36 month

Salvage year of Building=20 years

Salvage year of Equipment =3 year

Salvage year of machine =5 year

Depreciation for year 1(Ngultrum) Table 4.14

Investment cost Jan Feb Mar April May June July Aug Sep Nov Dec Total

building 45,00,000 630,000 630,000 630,000 630,000 630,000 630,000 630,000 630,000 630,000 630,000 630,000 7,560,000

sofa 40,000 16,666 16,666 16,666 16,666 16,666 16,666 16,666 16,666 16,666 16,666 16,666 199,995

Table and chair , 12000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 60,000

show cabinet 7,500 875 875 875 875 875 875 875 875 875 875 875 10,500

Air conditioner 72,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000

Television 21,000 8,750 8,750 8,750 8,750 8,750 8,750 8,750 8,750 8,750 8,750 8,750 105,000

stereo 11,900 4,957 4,957 4,957 4,957 4,957 4,957 4,957 4,957 4,957 4,957 4,957 59,491

vacuum cleaner 1,450 603 603 603 603 603 603 603 603 603 603 603 7,245

water heater 4,800 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000

Refrigerator 10,400 4,332 4,332 4,332 4,332 4,332 4,332 4,332 4,332 4,332 4,332 4,332 51,991

Telephone 2,000 832 832 832 832 832 832 832 832 832 832 832 9,991

Calculator 600 250 250 250 250 250 250 250 250 250 250 250 3,000

Computer 32,000 133,332 133,332 133,332 133,332 133,332 133,332 133,332 133,332 133,332 133,332 133,332 159,99

Hair straighter 3,300 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 16,500

Hair curler 3,300 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 16,500

Hood dyer 8,000 3,332 3,332 3,332 3,332 3,332 3,332 3,332 3,332 3,332 3,332 3,332 39,991

Hair streamer 5,800 2,416 2,416 2,416 2,416 2,416 2,416 2,416 2,416 2,416 2,416 2,416 28,995

Hair dryer 2,000 832 832 832 832 832 832 832 832 832 832 832 9,991

Hair bases 4,800 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000

Barber chair 1,350 562 562 562 562 562 562 562 562 562 562 562 6,750

Mirror 4,400 1,832 1,832 1,832 1,832 1,832 1,832 1,832 1,832 1,832 1,832 1,832 21,99

Barber scissor 4,800 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000

Electronic

clippers 3,200 1,332 1,332 1,332 1,332 1,332 1,332 1,332 1,332 1,332 1,332 1,332 15,99

Facial bed 5,600 2,332 2,332 2,332 2,332 2,332 2,332 2,332 2,332 2,332 2,332 2,332 27,991

108

Shampoo bed 5,000 2,082 2,082 2,082 2,082 2,082 2,082 2,082 2,082 2,082 2,082 2,082 24,991

hair equip with

rolling cart 840 350 350 350 350 350 350 350 350 350 350 350 4,200

Spa and cleanser

machine 11,000 4,582 4,582 4,582 4,582 4,582 4,582 4,582 4,582 4,582 4,582 4,582 54,991

Depreciation

equipment 80,000 33,332 33,332 33,332 33,332 33,332 33,332 33,332 33,332 33,332 33,332 33,332 399,99

Depreciation for year 2(Ngultrum) Table 4.15

Investment cost Jan Feb Mar April May June July Aug Sep Nov Dec Total

building 3,060,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 15,300,000

sofa 159,995 39,998 39,998 39,998 39,998 39,998 39,998 39,998 39,998 39,998 39,998 39,998 479,977

Table and

chair 48,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 144,000

show cabinet 3,000 750 750 750 750 750 750 750 750 750 750 750 9,000

Air

conditioner 288,000 72,000 72,000 72,000 72,000 72,000 72,000 72,000 72,000 72,000 72,000 72,000 864,000

Television 84,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 252,000

stereo 47,591 11,897 11,897 11,897 11,897 11,897 11,897 11,897 11,897 11,897 11,897 11,897 142,765

vacuum

cleaner 5,795 1,448 1,448 1,448 1,448 1,448 1,448 1,448 1,448 1,448 1,448 1,448 17,377

water heater 19,200 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000

Refrigerator 41,591 17,328 17,328 17,328 17,328 17,328 17,328 17,328 17,328 17,328 17,328 17,328 207,946

Telephone 7991 3,328 3,328 3,328 3,328 3,328 3,328 3,328 3,328 3,328 3,328 3,328 39,946

Calculator 2400 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12,000

Computer 16,001 6,666 6,666 6,666 6,666 6,666 6,666 6,666 6,666 6,666 6,666 6,666 79,996

109

Hair

straighter 13,200 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 66,000

Hair curler 13,200 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 66,000

Hood dyer 31,991 2,665 2,665 2,665 2,665 2,665 2,665 2,665 2,665 2,665 2,665 2,665 31,990

Hair

streamer 23,195 9,663 9,663 9,663 9,663 9,663 9,663 9,663 9,663 9,663 9,663 9,663 115,966

Hair dryer 7,991 3,328 3,328 3,328 3,328 3,328 3,328 3,328 3,328 3,328 3,328 3,328 39,946

Hair bases 19,200 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000

Barber chair 5,400 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250 2,250 27,000

Mirror 2,201 916 916 916 916 916 916 916 916 916 916 916 10,996

Barber

scissor 19,200 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000

Electronic

clippers 1,601 666 666 666 666 666 666 666 666 666 666 666 7,996

Facial bed 22,391 9,328 9,328 9,328 9,328 9,328 9,328 9,328 9,328 9,328 9,328 9,328 111,946

Shampoo

bed 19,991 8,328 8,328 8,328 8,328 8,328 8,328 8,328 8,328 8,328 8,328 8,328 99,946

hair equip

with rolling

cart 3,360 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800

Spa and

cleanser

machine 43,991 18,328 18,328 18,328 18,328 18,328 18,328 18,328 18,328 18,328 18,328 18,328 219,946

Depreciation

equipment 40,001 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 19,996

110

Depreciation for year 3(Ngultrum) Table 4.16

Investment cost Jan Feb Mar Apri May June July Aug Sep Nov Dec Total

building 12,240,000 5,100,000 5,100,000 5,100,000 5,100,000 5,100,000 5,100,000 5,100,000 5,100,000 5,100,000 5,100,000 5,100,000 61,200,000

sofa 319,982 133,325 133,325 133,325 133,325 133,325 133,325 133,325 133,325 133,325 133,325 133,325 1,599,901

Table and chair 96,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 480,000

show cabinet 6,000 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 30,000

Air conditioner 576,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 2,880,000

Television 441,000 183,750 183,750 183,750 183,750 183,750 183,750 183,750 183,750 183,750 183,750 183,750 2,205,000

stereo 95,174 39,655 39,655 39,655 39,655 39,655 39,655 39,655 39,655 39,655 39,655 39,655 475,861

vacuum cleaner 11,582 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 34,728

water heater 76,800 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 384,000

Refrigerator 166,355 69,313 69,313 69,313 69,313 69,313 69,313 69,313 69,313 69,313 69,313 69,313 831,766

Telephone 31,955 13,313 13,313 13,313 13,313 13,313 13,313 13,313 13,313 13,313 13,313 13,313 159,766

Calculator 9,600 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000

Computer 63,995 26,663 26,663 26,663 26,663 26,663 26,663 26,663 26,663 26,663 26,663 26,663 319,966

Hair straighter 52,800 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 264,000

Hair curler 52,800 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 264,000

Hood dyer 28,837 12,015 12,015 12,015 12,015 12,015 12,015 12,015 12,015 12,015 12,015 12,015 144,180

Hair streamer 92,771 38,653 38,653 38,653 38,653 38,653 38,653 38,653 38,653 38,653 38,653 38,653 463,846

Hair dryer 31,955 13,313 13,313 13,313 13,313 13,313 13,313 13,313 13,313 13,313 13,313 13,313 159,766

Hair bases 76,800 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 384,000

Barber chair 21,600 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 108,000

Mirror 8,795 3,663 3,663 3,663 3,663 3,663 3,663 3,663 3,663 3,663 3,663 3,663 43,966

Barber scissor 76,800 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 384,000

Electronic clippers 6,395 2,663 2,663 2,663 2,663 2,663 2,663 2,663 2,663 2,663 2,663 2,663 31,966

Facial bed 89,555 37,313 37,313 37,313 37,313 37,313 37,313 37,313 37,313 37,313 37,313 37,313 447,766

Shampoo bed 79,955 33,316 33,316 33,316 33,316 33,316 33,316 33,316 33,316 33,316 33,316 33,316 399,802

111

hair equip with

rolling cart 13,440 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 67,200

Spa and cleanser

machine 175,955 73,316 73,316 73,316 73,316 73,316 73,316 73,316 73,316 73,316 73,316 73,316 879,802

Depreciation

equipment 20,005 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,333 27,996

Operating cost

Raw materials

-cosmetics 18,390

-product in beauty salon 42,100

- Nail product 13,930

-Face product 24,160

Total 98,580

Direct Labor cost 1-3 years

-barber 10 people 15,000/person 150,000

-staff 14 people 6,500/person 91,000

-housekeeping 2people 5,200/person 10,400

-reception 1 people 5,500/person 5,500

-cashier 1 people 5,500 5, 500

Total 262,400

Management analysis

Administration cost Table 4.17

We estimate administration cost per year

No List Amount

1 Electricity 17,000

2 Telephone 3,000

3 Internet 750

4 Water supply 4,000

Total 24,750

113

-Income statement

-Balance sheet

-Statement of cash flow

Income statement of year 1 in (ngultrum) Table 5.1

Income statement

May 31 2007 June 30

2007

July 31

2007

Aug 31

2007

Sep 30

2007

Sales 662,950 662,950 1,106,250 1,272,187 1,106250

Less: cost of gold

sold 98,580

Gross profit 662,950 662,950 1,106,250 1,173,607 1,106250

Operating expenses

-Salaries expenses 262,400

262,400

262,400

262,400

262,400

-marketing

expenses

142,058 142,058 5,000 9,000 5,000

-Administration

expenses

24,750 24,750 24,750 24,750 24,750

-drinking &

magazine expenses

1,500 1,500 1,500 1,500 1,500

-promotion salon

expenses

2,000 2,000 2,000 2,000 2,000

-Tax expenses

-repayment loan 200,000 200,000 200,000 200,000 200,000

-internet expenses 28,000 28,000 28,000 28,000 28,000

-utilities expenses 3,000 3,000 3,000 3,000 3,000

Total operating

expenses

588,508 586,508 448,450 454,450 448,450

Net income 518,892 518,892 1,101,150 1,261,177 1,101,150

114

Income statement

October 31

2007

November 30

2007

December 31

2007

Year 1

Sales 1,106,250 106,350 1,272,189 8,255,274

Less: cost of gold

sold 98,580

Gross profit 1,106,250 106,350 1,173,609 7,098,216

Operating

expenses

-Salaries expenses

262,400

262,400

262,400

2,099,200

-marketing

expenses

5,000 5,000 9,000 324,116

-Administration

expenses

24,750 24,750 24,750 198,000

-drinking &

magazine expenses

1,500 1,500 1,500 12,000

-promotion salon

expenses

2,000 2,000 2,000 16,000

-Tax expenses

-repayment loan 200,000 200,000 200,000 1,600,000

-internet expenses 28,000 28,000 28,000 28,000 224,000

-utilities expenses 3,000 3,000 3,000 24,000

Total operating

expenses

448,450 448,450 456,450 4,791,716

Net income 1,101,150 1,101,150 1,261,177 5,974,748

Income statement of year 2 in (ngultrum) Table 5.2

Income

statement

January February March April May

Sales 1,160,562 1,160,562 1,160,562 1,225,787 1,160,562

Less: cost of gold

sold 98,580

Gross profit 1,160,562 1,160,562 1,106,562 1,127,207 1,160,562

Operating expenses

-Salaries expenses 262,400

262,400

262,400

262,400

262,400

-marketing 50,000 50,000 50,000 90,000 50,000

115

expenses

-Administration

expenses

24,750 24,750 24,750 24,750 24,750

-drinking &

magazine expenses

1,500 1,500 1,500 1,500 1,500

-promotion salon

expenses

2,000 2,000 2,000 2,000 2,000

-Tax expenses

-repayment loan 200,000 200,000 200,000 200,000 200,000

-internet expenses 28,000 28,000 28,000 28,000 28,000

-utilities expenses 3,000 3,000 3,000 3,000 3,000

Total operating

expenses

450,450 448,450 448,450 454,450 448,450

Net income 1,121,442 1,121,442 1,121,442 1,211,285 1,121,442

Income statement

June July August September October

Sales 1,160,562 1,160,562 1,225,787 1,160,562 1,160,562

Less: cost of gold

sold 98,580

Gross profit 1,160,562 1,160,562 1,225,787 1,061,982 1,160,562

Operating expenses

-Salaries expenses 262,400

262,400

262,400

262,400

262,400

-marketing

expenses

50,000 50,000 90,000 50,0000 50,000

-Administration

expenses

24,750 24,750 24,750 24,750 24,750

-drinking &

magazine expenses

1,500 1,500 1,500 1,500 1,500

-promotion salon

expenses

2,000 2,000 2,000 2,000 2,000

-Tax expenses

-repayment loan 200,000 200,000 200,000 200,000 200,000

-internet expenses 28,000 28,000 28,000 28,000 28,000

-utilities expenses 3,000 3,000 3,000 3,000 3,000

Total operating

expenses

448,450 448,450 454,450 448,450 448,450

Net income 1,121,442 1,121,442 1,211,442 1,121,442 1,121,442

116

Income statement

November December Year 2

Sales 1,160,562 1,225,787 12,019,419

Less: cost of gold

sold

Gross profit 1,160,562 1,225,787 13,925,259

Operating expenses

-Salaries expenses 262,400

262,400

3,148,800

-marketing expenses 50,000 90,000 480,000

-Administration

expenses

24,750 24,750 297,000

-drinking &

magazine expenses

1,500 1,500 18,000

-promotion salon

expenses

2,000 2,000 24,000

-Tax expenses

-repayment loan 200,000 200,000 2,400,000

-internet expenses 28,000 28,000 336,000

-utilities expenses 3,000 3,000 36,000

Total operating

expenses

448,450 456,450 5,403,400

Net income 1,121,442 1,211,285 12,721,673

Income statement of year 3 in (ngultrum) Table 5.3

Income statement

January February March April May

Sales 1,218,640 1,218,640 1,218,640 1,401,586 1,218,640

Less: cost of gold

sold 98,580

Gross profit 1,218,640 1,218,640 1,218,640 1,303,006 1,218,640

Operating expenses

-Salaries expenses 262,400

262,400

262,400

262,400

262,400

-marketing

expenses

50,000 50,000 50,000 90,000 50,000

-Administration

expenses

24,750 24,750 24,750 24,750 24,750

-drinking & 1,500 1,500 1,500 1,500 1,500

117

magazine expenses

-promotion salon

expenses

2,000 2,000 2,000 2,000 2,000

-Tax expenses

-repayment loan 200,000 200,000 200,000 200,000 200,000

-internet expenses 28,000 28,000 28,000 28,000 28,000

-utilities expenses 3,000 3,000 3,000 3,000 3,000

Total operating

expenses

537,650 537,650 537,650 544,650 309,650

Net income 147,662 147,662 147,662 1,316,788 147,662

Income statement

June July August September October

Sales 1,218,640 1,218,640 1,401,586 1,218,640 1,218,640

Less: cost of gold

sold 98,580

Gross profit 1,218,640 1,218,640 1,401,586 1,120,060 1,218,640

Operating expenses

-Salaries expenses 262,400

262,400

262,400

262,400

262,400

-marketing

expenses

50,000 50,000 90,000 50,000 50,000

-Administration

expenses

24,750 24,750 24,750 24,750 24,750

-drinking &

magazine expenses

1,500 1,500 1,500 1,500 1,500

-promotion salon

expenses

2,000 2,000 2,000 2,000 2,000

-Tax expenses

-repayment loan 200,000 200,000 200,000 200,000 200,000

-internet expenses 28,000 28,000 28,000 28,000 28,000

-utilities expenses 3,000 3,000 3,000 3,000 3,000

Total operating

expenses

537,650 537,650 544,650 537,650 537,650

Net income 147,662 147,662 1,316,788 147,662 147,662

Income statement

November December Year 2

Sales 1,218,640 1,401,586 15,172,518

Less: cost of gold

118

sold

Gross profit 1,218,640 1,401,586 25,055,958

Operating expenses

-Salaries expenses 262,400

262,400

3,148,800

-marketing expenses 50,000 90,000 480,000

-Administration

expenses

24,750 24,750 297,000

-drinking &

magazine expenses

1,500 1,500 18,000

-promotion salon

expenses

2,000 2,000 24,000

-Tax expenses

-repayment loan 200,000 200,000 2,400,000

-internet expenses 28,000 28,000 336,000

-utilities expenses 3,000 3,000 36,000

Total operating

expenses

537,650 546,650 6,474,800

Net income 147,662 1,316,788 13,099,322

Balance sheet year 1(ngultrum) table 5.4

Asset

Current asset

Jan Feb Mar April May June July

Cash 1,767,000 1,189,500 930,910 577,310 422,252 697,194 697,494

Cosmetic product 98,580 98,580 98,580 98,580

Design and

modify

25,000 25,000 25,000 25,000 25,000 25,000

Furniture 63,000 63,000 63,000 63,000 63,000 63,000 63,000

Wi-Fi 590 590 590 590 590

Drinking

and magazine

1,500 3,000 4,500

Equipment

in beauty salon

78,712 77,424 76,136 74,848 73,560 72,272

Equipment 176,500 176,500 176,500 176,500 176,500 176,500

Other

current asset

5,000 10,000 15,000 20,000 20,000 20,000 20,000

Land 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

building 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Accumulated

depreciation

beauty salon

1,288

2,576

3,864

5,152

6,440

7,728

Accumulate

depreciation

building

630,00

126,000

189,000

252,000

315,000

378,000

441,000

Prepaid interest 28,000 56,000 84,000 112,000 140,000 336,000 196,000

119

Total Asset 10,863,000 10,726,000 10,564,000 10,404,980 10,342,422 10,877,864 10,802,664

Liabilities

Note payable 10,863,000 10,726,000 10,564,000 10,404,982 10,400,000 10,800,000 10,600,000

Total liabilities 10,863,000 10,726,000 10,564,000 10,404,982 10,400,000 10,800,000 10,600,000

Equity

Owner capital 0 0 0 0 73,332 50,000 70,000

Total liability and

equity

10,863,000 10,726,000 10,564,000 10,404,982 10,473,332 10,850,000 10,670,000

Asset current

asset

August September October November December Year 1

Cash 1,04,532 1,475,832 1,904,132 2,332,432 2,682,470 697,194

Cosmetic product 238,200 238,200 238,200 238,200 357,300 357,300

Design and modify 25,000 25,000 25,000 25,000 25,000 25,000

Furniture 63,000 63,000 63,000 63,000 63,000 63,000

Wi-Fi 590 590 590 590 590 590

Drinking

and magazine

6,000 7,500 9,000 10,500 12,000 12,000

Equipment

in beauty salon

70,984 69,696 68,408 67,120 65,832 65,832

Equipment 176,500 176,500 176,500 176,500 176,500 176,500

Other current asset 20,000 20,000 20,000 20,000 20,000 20,000

Land 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Building 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Accumulated

depreciation beauty

salon

10,304

11,592

12,880

14,168

15,456

15,456

Accumulate

depreciation

of building

504,000

567,000

300,000

693,000

7,560,00

7,560,00

Prepaid interest 224,000 252,000 280,000 308,000 336,000 336,000

Total assets 11,010,110 11,906,910 12,213,630 12,948,510 12, 148685 12, 148685

Liabilities

Note payable 10,200,000 10,50,000 10,200,000 10,300,000 9,800,000 9,80,000

Total liabilities 10,200,000 10,500,000 10,400,000 10,300,000 9,800,000 9,80,000

Equity

Owner capital 1,207,122 1,145,122 2,380,622 2,129,360 2,260,000 2,260,000

Total liabilities and

equity

11,407,122 11,645,122 12,780,622 12,429,360 12, 148685 12, 148685

120

Balance sheet year 2 (ngultrum) tables 5.5

Asset

Current asset

Jan Feb Mar April May June July

Cash 2,166,083 2,646,964 3,546,956 2,030,956 2,030,569 3,997,795 3,786,055

Cosmetic product 357,300 357,300 357,300 376,300 376,300 376,300 376,300

Design and

modify

50,000 50,000 50,000 50,000 50,000 50,000 50,000

Furniture 63,000 63,000 63,000 63,000 63,000 63,000 63,000 63,000

Wi-Fi 590 590 590 590 590 590 590

Drinking

and magazine

13,500 15,000 16,500 18,000 19,500 21,000 22,500

Equipment

in beauty salon

64,544 63,256 61,968 69,680 59,392 58,104 56,816

Equipment 176,500 176,500 176,500 176,500 176,500 176,500 176,500

Other

current asset

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

Land 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

building 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Accumulated

depreciation

beauty salon

15,456

16,744

18,032

19,320

20,608

21,896

23,184

Accumulate

depreciation

building

630,00

145,000

189,000

252,000

315,000

378,000

441,000

Prepaid interest 164,000 192,000 120,000 248,000 276,000 204,000 232,000

Total Asset 12,153,973 12,746,354 13,637,878 14,324,346 12,362,459 14,367,185 14,247,945

Liabilities

Note payable 1,00,000 1,000,000 1,000,000 1000,000 1,000,000 3,000,000 1,000,000

Total liabilities 1,000,000 1,000,000 1,000,00 1,000,000 1,000,000 3,000,000 1,000,000

Equity

Owner capital 11,792,463 11,605,576 12,317,699 13,080,946 11,694,659 12,506,172 13,220,265

Total liability and

equity

12,152,973 12,747,254 13,617,699 14,480,946 12,194,659 14,006,172 14,220,265

Asset

current asset

August September October November December Year 2

Cash 2,862,281 2,273,928 3,377,557 4,862,281 6,862,281 6,862,281

Cosmetic product 465,400 465,400 465,400 514,600 514,600 514,600

Design and

modify

50,000 50,000 50,000 50,000 50,000 50,000

Furniture 63,000 63,000 63,000 63,000 63,000 63,000

Wi-Fi 590 590 590 590 590 590

121

Drinking

and magazine

24,000 25,500 27,000 30,000 30,000 30,000

Equipment

in beauty salon

55,528 54,240 52,952 50,376 50,376 50,376

Equipment 176,500 176,500 176,500 176,500 176,500 176,500

Other current

asset

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

Land 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Building 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Accumulated

depreciation

beauty salon

24,472

25,760

27,048

29,624

29,624

29,624

Accumulate

depreciation

of building

504,000

567,000

300,000

7,560,00

7,560,00

7,560,00

Prepaid interest 260,000 388,000 316,000 372,000 372,000 372,000

Total assets 13,455,771 13,109,918 13,876,047 15,138,381 15,138,381 15,138,381

Liabilities

Note payable 1,000,000 1,000,000 1,00,000 2,000,000 2,000,000 2,000,000

Total liabilities 1,000,000 1,000,000 1,00,000 2,000,000 2,000,000 2,000,000

Equity

Owner capital 12,781,532

12,695,545

12,407,658

13,122,344

13,122,344

13,122,344

Total liabilities

and equity

13,435,770 13,695,545 13,407,658 15,122,344 15,122,344 13,122,344

Balance sheet year 3 (ngultrum) tables 5.6

Asset

Current asset

Jan Feb Mar April May June July

Cash 2,366,083 2,546,964 3,446,956 2,130,956 2,230,569 3,897,795 3,686,055

Cosmetic

product

714,600 714,600 714,600 833,700 833,700 833,700 833,700

Design and

modify

50,000

50,000

50,000

50,000

50,000

50,000

50,000

Furniture 63,000 63,000 63,000 63,000 63,000 63,000 63,000 63,000

Wi-Fi 590 590 590 590 590 590 590

Drinking

and magazine

31,500

33,000

34,500

36,500

37,500

39,500

40,500

Equipment

in beauty salon

49,088 47,800 46,512 45,224 43,936 42,648 41,360

Equipment 176,500 176,500 176,500 176,500 176,500 176,500 176,500

Other

122

current asset 20,000 20,000 20,000 20,000 20,000 20,000 20,000

Land 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

building 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Accumulated

depreciation

beauty salon

30,912

32,200

33,488

34,776

36,064

37,352

38,640

Accumulate

depreciation

building

1,583,325

1,646,658

1,709,991

1,277,324

1,836,657

1,899,990

1,963,323

Prepaid interest 700,000 728,000 756,000 784,000 812,000 840,000 868,000

Total Asset 14,155,598 15,0009,312 16,052,137 14,452,570 15,140,516 16,061,075 16,781,668

Liabilities

Note payable 9,000,000 9,000,000 8,600,000 9,000,000 9,000,000 8,600,000 8,600,000

Total liabilities 9,000,000 9,000,000 8,600,000 9,000,000 9,000,000 8,600,000 8,600,000

Equity

Owner capital 5,605,586 6,342,901 7,795,059 5,702,651 6,523,802 7,865,231 7,701,302

Total liability

and equity

14,605,586 15,342,901 16,395,059 14,702,651 15,523,802 16,465,231 16,301,302

Asset

current asset

August September October November December Year 3

Cash 2,762,281 2,173,928 3,277,557 4,762,281 6,662,281 6,662,281

Cosmetic product 952,800 952,800 952,800 952,800 1,071,900 1,071,900

Design and

modify

50,000 50,000 50,000 50,000 50,000 50,000

Furniture 63,000 63,000 63,000 63,000 63,000 63,000

Wi-Fi 590 590 590 590 590 590

Drinking

and magazine

42,000

43,599

45,000

46,500

48,000

48,000

Equipment

in beauty salon

40,072 38,784 37,496 36,208 34,9200 34920

Equipment 176,500 176,500 176,500 176,500 176,500 176,500

Other current

asset

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

Land 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Building 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000

Accumulated

depreciation

beauty salon

39,928

41,216

42,504

43,792

45,080

45,080

Accumulate

depreciation

of building

2,026,656

2,089,989

2,153,322

2,216,655

2,279,998

2,279,998

123

Prepaid interest 896,000 924,000 952,000 980,000 1,008,000 1,008,000

Total assets 15,173,827 15,574,406 16,770,769 17,446,326 20,774,549 20,774,549

Liabilities

Note payable 9,000,000 9000,000 8,600,000 8,200,000 72,00,000 72,00,000

Total liabilities 9,000,000 9000,000 8,600,000 8,200,000 72,00,000 72,00,000

Equity

Owner capital 6,442,902 6,502,781 7,895,259 9,220,285 12,882,115 12,882,115

Total liabilities

and equity

15,442,902 15,502,2781 16,495,259 17,420,285 20,082,115 20,082,115

Dechen ever beauty salon

Statement of cash flow

Statement of cash flow table 5.7

Jan 1 2007 1,767,000

Dec 31 2007 2,682,470

Cash flow from operating activities

Cash received from customer 15,478,252

Cash paid for salaries 2,099,200

Cash paid for promote 2,000

Cash paid for tax 2,000

Cash paid for administrative 198,000

Cash paid for marketing 324,11

Cash paid for interest 336,000

Cash paid for Wi-Fi 590

Cash paid for drinking and magazine 12,000

cash paid for product 357,300

Net cash provide by operating activities 12,438,751

Cash flow from investing activities

Cash paid for equipment 176,500

Cash paid for equipment in beauty salon 65,832

Cash paid for design and modify 25,000

Cash paid land 45,00,000

Cash paid for furniture 63,000

Cash paid for building 45,00,000

Net cash provide by investing activities 9,330,332

Cash flow from operating finance activities

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Introduction

The interesting business doesn’t have to invest and use more money but it gets

more profit back to the owner. The first thing to start in choosing a salon is to

evaluate what needs to be done. A woman who just wants her hair trimmed

might go to a beauty salon than women who wants a permanent colouring, or

more extensive services. If a woman wants her hair cut promptly and that day,

she might be better off visiting to a walk-in salon, more willingly than trying to

find her regular stylist. For other kind of services, a woman might want to think

about a full-service in by-appointment-only beauty salon. This signifies that she

will have a stylist who is expecting her and definitely knows what she wants to

be done. There fore salon is a small business but have more advantage than big

business. My business will be paro because its second capital of Bhutan and it

has more population. The population in paro is divided by sex we can see that

population in paro province have more number of women than men.

Services

This includes hair cuts for men and women, permanents and hair colouring for

women, as well as hair cuts for children. Shampoos will be offered for all adult

services. Service is offered on a walk-in basis or by appointment. Cranium

Filament Reductions will emphasize a customer-centric service where the

customer's needs are always the priority. These professional-quality supplies

will include shampoos, conditioners, reconstruct or, brushes, combs, and other

styling aids.

The Market

The hair styling industry is highly fragmented with national chains such as Druk

Corporation, which operates diverse franchises catering to all the market

segments, and also including thousands of "mom and pop" salons that are very

restricted in scope and services. This makes for a highly competitive market that

has low barriers to entry and exit. In addition, the clients of hair styling have

significant leverage due to the low switching costs they have. However, most

companies have tried to pursue only one general strategy in gaining market

share. Some believes that it is possible to offer a differentiated service through

Cash receive from loan 6000,000

Cash paid for repayment loan 1,600,000

Net increase in cash 4,400,000

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improved customer service at no greater significant cost if the right employee

incentives are provided.

Industry profile

Nature of industry

Startup costs are another factor that should be taken into consideration, when

trying to determine if you can make a living running your own beauty salon.

Most businesses have startup costs, but it can be kind of expensive to get a

beauty salon up and running. In addition to building space, you will also need to

purchase other fixtures and supplies. There is a good chance that you will need

a receptionist’s desk, hair care stations, nail care products, and possibly even

tanning beds. These pieces of equipment can get fairly costly, but is there

financing assistance out there for you, should you need it.

Another factor that you may want to take into consideration is your beauty and

fashion knowledge and experience. While a large number of individuals who

wish to open their own beauty salons have a love for beauty and fashion, not all

do. If you haven’t worked for a beauty salon before or if you haven’t attended

beauty school or even just taken a beauty training course, you may want to think

about doing so before you start your business. Yes, there is a good chance that

you will end up hiring your own workers and they can have most of the

knowledge, but you will at least want to be familiar with the business that you

run. As a reminder, running your own beauty salon is just one of the many

careers that you can have that is focused on beauty, in one way or another.

However, if you have your heart set on running a beauty salon, it should be

more than possible for you to do so. Before you get started though, it is

important that you take the time to familiarize yourself with all local, state, and

federal laws concerning.

Situation of industry

Hairdresser Tshewang said many clients are still using special services such as

tanning and dying their hair, to keep their color fresh during sunless winter but

many of the more common services are beginning to offer. Recently clients

have started to ask to have a home beauty service so that they don’t have to go

to salon tshewang told Bhutan Times Men have also started to come more and

take the services that are really necessary.

Today in the world, both women and men are increasingly looking at beauty

treatments as an essential part. Many of those beauty salons are being forced to

open their doors their lifestyle which has in recent years given rise to numerous

specialized beauty salons. Namgay is the owner of Druk Beauty Salon, a

popular salon in Bhutan. Namgay said the fashion make this a year for beauty

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salon owners. Because of the fashion, beauty salon businesses can run much

higher this year and the growth that was possible [in the industry] compare to

the past year, Namgay told The Bhutan Times. Namgay said that she had seen

room for growth when she started her business. She explained that in Bhutan,

about half the women in the country go to a beauty salon every other week it

has become a part of their regular routine. Namgay said that in today economic

environment about 90 percent of women in the country feel they are able to

afford regular beauty treatments. This is resulting in some interesting trends for

the business Hairdresser Tshewang said many clients are still using special

services such as tanning and dying their hair, to keep their color fresh during

sunless winter but many of the more common services are beginning to offer.

Recently clients have started to ask to have a home beauty service so that they

don’t have to go to salon tshewang told Bhutan Times Men have also started to

come more and take the services that are really necessary.

Mission

Dechen ever beauty salon mission is to provide reasonably priced, convenient

hair styling. We exist to attract and maintain customers. When we adhere to this

maxim, everything else will fall into place. Our services will exceed the

expectations of our customers. It’s my desire to make every visit an enjoyable

experience .our emphasis it to provide our clients with affordable price and a

commitment to quality products and service in relaxing atmosphere. My salon

reflects a contemporary and modern style providing a fresh and friendly

environment. Want to become most popular salon business in western part of

Bhutan.

Vision

My salon reflects a contemporary and modern style providing a fresh and

friendly environment. Want to become most popular salon business in western

part of Bhutan It’s my desire to make every visit an enjoyable experience .our

emphasis it to provide our clients with affordable price and a commitment to

quality products and service in relaxing atmosphere.

Strategy Our marketing strategy is a simple one: satisfied clients are our best marketing

tool. When a client leaves our business with a new look, he or she is

broadcasting our name and quality to the public. Most of our clients will be

referrals from existing clients. In special occasion during New Year, Christmas

we will have gift set or gift vouchers for customer who have member card that

use our service. They can use member card for discount 5% for they use service

from 500 ngultrum this strategy help our customer occur royalty to our beauty

salon. In addition some times we make promotion for causal customer during

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valentine, New Year, blessed rainy day that uses our service from 500 ngultrum

up get discount of 5% and member will get discount 10% or get little gift form

Market feasibility and study

Department of employee classified salon from the number of staff of hair

dresser by small business have less than 5 person, medium have 5-9person and

large have staff more than Now days Bhutan have many beauty salon business

differentiate. The product and service in business have many brands and quality.

Bhutan government and the beauty Association of Bhutan contribute for

promote Beauty product and health product for international. In general beauty

salon business can be divided into three categories first beauty salon dormitory,

low cost investment and limit customers second beauty salon in town house and

the last beauty salon in department store

Technical feasibility

Once you have the right equipment for your hair you need to master styling it.

Invest in the best equipment and practice your hair styling techniques to give

your hair that salon finish tries every time you style. Some of the most common

hair styling tools including curling irons, hair setters, and every popular hair

straighter. There are just a few points to consider and many other are present for

all tools used for hair styling

Conclusion

Our beauty salon business in paro is near my target group customer and income

of salon is increasing every year. In beginning we loan 6000,000. Then we

return interest 14% of our loan every month and we start to pay back the note

payable in the firth month. We have high revenue because our beauty salon is

big. We have more barber and staff to serve the service to customer. In the first

two months we can support the customer about 15 customers per day because

our business is new and many customers don’t know much about our salon. We

spend more money in promotion of our beauty salon every four month to all

three years to attract the customer. For the next year we are ability to support

customer for 15 to 20 per day. That will increase our revenue and meet break

even in 1.5 years and will also increase number of staff to make more profit of

our beauty

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Reference

www.beautifulhairstyle.com

www.stylelive.com

www.lookgreat.com

www.hairstyledesign.com

www.ehow.com

www.eleganthairstyle.com

www.cutezangles.com

www.wili.answer.com

www.beauty.about.com

www.hairhighlights.org

www.fotosearch.com

www.targetwomen.com

www.loveknown.com

www.wildaboutmakeup.com

www.hairfinder.com

www.shearhairblog.com

www.maritime.com

www.bhutanhairdresser.com

www.evesbeauty.com

www.blogspot.com

www.beautyabout.com

www.bhutanbusiness.com

www.bhutankunsel.com

www.bbs.com

www.bhutantimes.com

www.stylelive.com

www.businessreg.com,

www.wikipedia.com

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www.baltictimes.com,

www.enzinearticles.com

www.bplan.com

www.bhutantoday.com

www.business.com

www.blogspot.com

www.beauty.iloveindia.com

www.frenchbraids.com

www.magentt.com

www.onlinenewspaper.com

Submitted by Dechen Dema

ID: 5031205243

Major Tourism Management

Mobile Number: 08-10277583

E-Mail ID; decehn_sweedy@hotmail.com

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Content page

List of figures

List of table

Preference

Chapter 1: Introduction

- Executive summary 2

-History of service/product 2

-importance of beauty salon business 3

-project objectives 6

-Expectation 6

-Benefit of project 7

-Activities 7

-salon time frame 8

Chapter 2: Industry profile

-Nature of industry 9

-career of hair dressing 10

-Development of successful hair dresser in Bhutan 10

-Basic qualification 10

-Age of capitalism 12

-situation of Industry 15

-level of beauty salon business 15

-Nature of business salon I n general 16

-level of shop divided into three 16

-hair style of Bhutan and abroad 17

-Trend hair style 18

-service in (general) 20

-Different types of perm hair style 23

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-vision 25

-mission 25

-strategy 26

Chapter 3: Market Feasibility study

-General Environment analysis 27

-Environment 27

-political 27

-Registration of business 27

-location for registration 27

-Admission 27

-Income Tax 28

-Bill board 28

-The place ask for permission 28

-licenses for establish 28

-Economy 29

-Interest rate 29

-social 30

-Technology 30

-My competitor analysis component 34

-Namgay hair cut professional 34

-SWOT analysis of Competitor Company 35

-customer analysis 36

-company analysis 37

-competitive analysis 38

-STP analysis 38

-Target 39

- First target group 39

-Second target group 40

-positioning 41

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-Marketing mix 42

-Distribution of channel 43

-marketing expenses 48

Chapter 4: Technical Feasibility study

-service characteristic 52

-Tools for styling short hair styles 53

-New 2010 long hair style idea 55

- Hair color 56

-choosing long hair style 56

-Formal hair style 57

-Elegant formal hair style foe weeding 2010 58

- Different types of hair color 61

-Hair high lights 63

-Facial Face 64

-Hair perm 65

-Manicure 66

-Different kinds of Manicure 66

- Rebounding 68

-The process of rebounding 69

-Make up 71

-New winter make up 2010 collection 73

-shampoo and set 74

-service charge 76

-production/service process 77

-Location 79

-Inside the building 80

- Facility layout 81

-Machine/tools/equipment 82

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-cosmetic in beauty salon 88

-furniture and electronic equipment in beauty salon 89

-cost of electronic equipment 94

-Equipment in beauty salon 95

-product I n beauty salon 98

-The nail product in beauty salon 99

-Face spa in salon 99

-cosmetic bag 100

-cosmetic foe weeding Event 100

-For any purpose 102

-Total cost of cosmetic 104

-Investment cost 104

-Depreciation 105

-operating cost 112

Direct labor cost 112

-Administration cost 112

Chapter 5: Financial Analysis

-Income statement 113

-Balance sheet 118

-statement of cash flow 123

-chapter 7 summary 124

-Reference 128

List of figure

Chapter 3

3.1 competitor analysis component 34

3.2 STP analysis 38

3.3 Average population of paro 39

3.4 Main target 39

3.5 Positioning 39

3.6 Marketing Mix strategy 41

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3.7 Distribution channel 42

3.8 Salon hours 43

3.9 Frequency of service use 43

3.10 Income for the first two month 44

3.11 Income forecast more than first two month 45

3.12 Sale forecast in year 1 45

3.13 Sale forecast in year 2 46

3.14 Sale forecast in year 3 47

3.15 Marketing expenses in year 1 48

3.16 Marketing expenses in year 2 49

3.17 Marketing expenses in year 3 50

Chapter 4

4.1 Facility lay out 81

List of table

Chapter one

1.1population of paro city in 2550 4

1.2 population of paro city in 2552 4

1.3 population of paro city in 2553 4

Chapter 2

2.1 Hair style in Bhutan and abroad 17

Chapter 4

4.1 service charge 76

4.2 cost of furniture 93

4.3 cost of electronic equipment 94

4.4 Equipment in beauty salon 95

4.5 products in beauty salon 98

4.6 nail product in beauty salon 99

4.7 Face spa in salon 99

4.8 cosmetic bags 100

4.9 Cosmetic for weeding Event 100

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4.10 For any purpose 102

4.11 Total cost of cosmetic 104

4.12 Investment cost 104

4.13 Depreciation of year 1 106

4.14Depreciation if year 2 108

4.15 Depreciation of year3 110

4.16 Administration cost 112

Chapter 5

5.1 Income statement year 1 113

5.2Incomestatement of year 1 114

5.3Incomestatement of year 3 116

5.4 Balance sheet of year 1 118

5.5 Balance sheet of year 2 120

5.6 Balance sheet of year 3 121

5.7 cash flow 123

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