1

Group Member

Healthy foods & Art Gallery

(Buffalo head)

1. Miss Waraporn Pumpuang ID: 4931203094 BA

2. Miss Ruethairat Na Muangyong
3. Mr. Salun saksophon
4. Miss Kamontip Pinij
5. Miss Chanita Junket
6. Miss Ratha Panichayanon
ID: 4931207088 HIM
ID: 5031207064 HIM
ID:5131207035 HIM
ID:5131207045 HIM
ID: 5031205092 Tour
 3

ACKNOWLEDGEMENT

We would like to express my sincere thanks to my teacher, Aj. Chaiyawat Thongintr for
him invaluable help and constant assist throughout the course of this project. We are most
grateful for him teaching and advice, not only the project methodologies but also many other
methodologies in life. We would not have achieved this far and this project would not have been
completed without all the support that we have always received from him.

In addition, we are grateful for the teachers of Project Feasibility Study and Evaluation
course, Aj. Chaiyawat Thongintr and others teacher for suggestions and all them help.

Finally, we most gratefully acknowledge our friends for all their support throughout the
period of this project.

Buffalo Head Group

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Table of Contents

Chapter1
Introduction
1.1 Background and Significance of the Project………………………………….. 8
1.2 Project Objective ……………………………………………………………9
1.3 Benefits of Project………………………………………………………….. 9
1.4 Activities/Time Frame……………………………………………………… 10

Chapter 2
Industry Profile
2.1 Nature of Industry………………………………………………………… 11
2.1.1 History of Health Food Agriculture……………………………11-14
2.1.2 History of art galleries…………………………………………. 15
2.1.2.1 Types of galleries……………………………………… 16

2.1.2.2 History of Art museums and galleries in Thailand... 17-19

2.1.2.3 History of Art museums and galleries in the word… 20-27

2.2 Nature and situation of Industry……………………………………… 28-29
2.3 Market trend………………………………………………………………. 30
2.3.1 Market share……………………………………………………….31
2.4 Product/Service (in General)……………………………………………… 32
2.4.1 Healthy Food Menu…………………………………………....32-33
2.4.2 Service……………………………………………………………..34
2.5 Vision of the organization………………………………………………… 35
2.6 Mission……………………………………………………………………. 35
2.7 Business Strategy……………………………………………………………35
2.7.1 Corporate Level……………………………………………………35
2.7.2 Business Level……………………………………………………..36
2.7.3 Functional level................................................................................36
 5

Chapter 3
Market Feasibility Study
3.1 Market Analysis ……………………………………………………………37
3.1.1 General Environment Analysis
3.1.2 Politic & Legal
3.1.3 Economic Factor…………………………………………………38
3.1.4 Social & Cultural Factor …………………………………..…39-42
3.2 Competitor Analysis …………………………………………………...… 42
3.2.1 Direct competitor ……………………………………………… 42
3.2.2 Indirect competitors ………………………………………… 43-45
3.2.3 Table compares type of class of restaurant………………………45

3.3 Customer analysis…………………………………………………………..46

3.4 Company Analysis …………………………………………………………47
3.4.1 Product positioning…………………………………………….....48
3.5 STP analysis ……………………………………………………………… 49
3.5.1 Segment ………………………………………………………… 49
3.5.1.1. Geographic Segmentation …………………………….49
3.5.1.2 Psychographic Segmentation ………………………….51
3.5.1.3 Behavioral and Benefit Segmentation………………… 52
3.5.2 Target……………………………………………………....… 53-53
3.5.2.1 The main target group………………………………. 54
3.5.2.2 The second target group ……………………….……… 54
3.5.3 Positioning…………………………………………………….… 55
3.6 Marketing Mix Strategy……………………………………………..…… 57
3.6.1 Product ……………………………………………….………….57
3.6.2 Price ………………………………………………………….… 58
3.6.3 Place…………………………………………………………..….58
3.6.4 Promotion…………………………………………………….… 58
3.6.5 People ……………………………………………………...….…59
3.6.6 Process ………………………………………………………..…59
3.6.7 Physical (evidence) ………………………………………..… ....59
 6

3.7 Market Forecast……………………………………………………………...60

3.7.1 Figure1: year 1……………………………………………………..61
3.7.2 Figure1: year 2……………………………………………………..62
3.7.3 Figure1: year 3…………………………………………………… 63
3.7.4 Figure1: year 4…………………………………………………… 64
3.7.5 Figure1: year 5…………………………………………………… 65
3.8 Sale Forecast/ Profit Estimation…………………………………………… 66
Chapter 4
Technical Feasibility Study
4.1 Product characteristics……………………………………………………….71
4.1.1. Eat according to blood type……………………………………….71
4.1.1.1 Group O blood Set……………………………………….72
4.1.1.2 Group A blood Set………………………………………74
4.1.1.3 Group B blood Set……………………………………….76
4.1.1.4 Group AB blood Set……………………………………..79
4.2 The Location and Building………………………………………………… 83
4.2.1 Land……………………………………………………………… 83
4.2.1.1 Map…………………………………………………… 83
4.2.2 Building……………………………………………………84
4.3 Dimension of Restaurant…………………………………………….…… 85
4.3.1 Restaurant………………………………………………………….88
4.3.2 Office………………………………………………………………91
4.3.3 Kitchen…………………………………………………………….93
4.3.4 Relax Zone………………………………………………………..103
4.3.5 Storeroom………………………………………………………...104
4.3.6 Art gallery ………………………………………………………106
4.3.7 Toilet……………………………………………………………..106
4.3.8 Cleaning Room………………………………………………… 108
4.4 Pre Operating Cost…………………………………………………..……..110
4.4.1 Cost of request electric………………………………………..…110
4.4.2 Cost of Commercial Registration…………………………..……110
4.5 Cost of investment………………………………………………………...110
4.5.1 Pre operating expense……………………………………………111
 7

4.5.2 Cost of Raw Materials……………………………………………112

4.5.3 Direct labor cost ………………………………………………….112
4.6 Depreciation……………………………………………………..…… 112-112
4.7 Administration analysis………………………………………………….…
4.7.1 Human resource…………………………………………………
4.7.2 Job Description…………………………………………………
4.8 Supplier…………………………………………………
4.8.1 Product of the Royal Project Foundation Vegetables Annual
Chapter 5
Financial Analysis
5.1 Income statement…………………………………………………
5.2 Balance sheet…………………………………………………
5.3 Cash flow…………………………………………………
5.4 Loan…………………………………………………
Chapter6
Risk Management
6.1 Strategic
6.2 Operational
6.2.1 Risk of buying process
6.2.2 Risk of Transportation of material
6.2.3 Risk of damage of material – Rotten
6.2.3.1 Storage of Raw Materials
6.2.3.2 Hygiene
6.2.4 Risk of service
6.3 Compliance
6.3.1 Risk of health and safety of employee
6.4 External risk
6.4.1 Environmental
6.1.1.1Risk of fire
6.4.1.2 Risk of earthquake
6.4.2 Economic
6.4.3 Competitive
 8

6.5 Financial Risk

6.5.1 Financial risk in our business
Chapter 7
Conclusion
 9

Chapter 1: Introduction

Healthy foods & Art Gallery

1.1 Background and Significance of the Project

Our project business is restaurant style art gallery that blends together. It focus on
healthy, nutritious and art which is provide unique of store. Our store will be located in Chiang
Rai, North of Thailand which is the travel province. So, we forecast that can make our
business growth and more profit from local people and tourists in every season.
According to Chiang Rai is the province of tourism, in each year has a group of tourist,
Thai people and foreigners to visit especially in the winter season. It has a nice place to visit
and it popular about art because many famous artists are from Chiang Rai. And the way to mix
restaurant and art gallery together is high unique and never has before. We realize that in
Chiang Rai have a few healthy foods and the famous healthy foods is faraway from the city.
From now the tourism situation in Chiang Rai are poised for growth decreased slightly of 8
percent. Anyway, amount of tourist and people in area need to consume foods so we forecast
 10

the business about restaurant will growth up in high season. And nowadays most people turn
to a more self-interested health, according to the rapid growth sales of food supplements. From
statistics from the Ministry of Health found that the Thai people with chronic illnesses, more
chronic diseases commonly found in Thailand, including heart disease, high blood pressure,
diabetes and cancer. The data from year 2546 to year 2551 will see that the attack rate of the
Thai people caused by such diseases increases in every year (http://bps.ops.moph.go.th/E-
book/mapaunutin/index.html#Topic6). And Chiang Rai has plenty of air, soil or water
resources and favorable for growing organic vegetables. Therefore, our project focuses on
healthy foods for local people and tourists, both Thais and foreigners. Combined with the art
gallery atmosphere to customers in addition to healthy foods, there is mental health also.

1.2 Project Objective

1. To study the market demand of healthy food restaurant that consumption will be
increase or decrease in the future.
2. To study feasible of the project that mix and match restaurant and art gallery together
in Chiang Rai.
3. To know customer behavior who interest and care about healthy.
4. To analysis the market and budget for establish this project. And profit of this project.

1.3 Benefits of Project

1. Understand how to do and develop our plan for use in the future.
2. Understand the restaurant’s market in Chiang Rai and analyze the target group of
project.
3. Know the possibility of investment business restaurant mix art gallery in Chiang Rai.
4. Know the way to solve a problem or avoid when bad situation occur.
 11

1.4 Activities/Time Frame

This is summarizes the project planning with respect to scheduling of activities, project
milestone meetings, deliverables, and project reports. The project has started in November 2010
and it will go on for 4 months.

25/11-1/12/10

27/01-2/02/11
11-17/11/10

18-24/11/10

13-19/01/11

20-26/01/11

10-17/02/11
4-10/11/10

9-15/12/10

6-12/01/11
16/12/10-
2-8/12/10

3-9/02/11
Activities

-Group Matching for Project oriented- Based

Learning (PoPBL)
- Introduction to studying by project oriented.
- project Feasibility study and Evaluation
process
-Group Establishing
Identify Stated of Project
Introduction to Market
-STP
-4P
-5 Cs for E- marketing
-Marketing Activities
-Investment Analysis
-Types of Business
-Operations Analysis
-Administration and Analysis
- Cost Structure
Profit Loss Statement
Balance Sheet
ROE
IRR NPV
Risk from Management /Operations
Clean Up Project
Project Evaluation Technique
Group Presentation
 12

Chapter 2

Industry Profile

2.1 Nature of Industry

2.1.1 History of Health Food Agriculture

During recent years, health scares, rampant obesity, and the spread of disease throughout the
world have prompted a growing interest in the organic farming industry. While certainly no true
competitor to conventional agriculture (total U.S. sales of organic food in 2003 amounted to only
a third of the advertising money spent by conventional food firms in the same year), organically
grown health food has created a solid niche for itself in the food market (Fromartz 2006). Indeed,
with the growth of farmers markets and an increased concern over the effects of artificial
fertilizers and pesticides, organic food is beginning to make a serious bid for control of the food
industry. However, in its early years, organically grown health food was only a fairly obscure,
radical segment of the market.

From Agrarianism to Industrialization

Organic farming and the production of all-natural health food are not new phenomena. For
millennia, before the invention of chemical fertilizers and pesticides, farmers produced crops for
sustenance and profit using only natural means. To enrich the soil, farmers used a combination
of animal manure and crop variation. In America, it was the vision of early president Thomas
Jefferson that this pastoral, agrarian type of lifestyle would last forever, with every citizen
owning his own small piece of land to work and till (Fromartz 2006). However, as the number of
small, agrarian farms declined and large-scale commercial farming became increasingly more
 13

ubiquitous in the late nineteenth century, farmers found that it was no longer lucrative to produce
food using entirely natural means. Aggressive farming had exhausted the soil throughout the
eastern region of the United States, and the westward expansion was rapidly eating up viable
chunks of land on the frontier. Consequently, commercial farmers were forced to consider other
means of fertilizing the soil for adequate crop production. This need naturally led to the advent
of chemical fertilizers.

Chemical fertilizers were first suggested by the German chemist Justus von Liebig in
1840. Liebig argued that it was only the minerals in animal manure that were fertilizing the soil;
thus, chemical substitutes of nitrogen, potassium, and phosphorous could perform the function
just as well (Fromartz, 2006). By the twentieth century, Liebig’s ideas had caught on, enabling
farmers to plant the same crops on the same soil year after year, and with less labor. Synthetic
fertilizers were so successful at maximizing profits and decreasing costs that it was only a matter
of time before farmers turned to chemical treatments for pest control as well. During the early
decades of the century, commercial farming and synthetic chemicals had entered into a love
affair that has yet to be broken.

Organic Farmers React

It was not long after the introduction of chemical fertilizers and pesticides that health-
conscious farmers and ecologists began to react to this new method of agriculture. By the 1920s,
a strong organic farming movement had begun in Great Britain, and it quickly spread throughout
several countries in the world. The organic farming movement was first conceived of by the
British agricultural scientist Sir Albert Howard, commonly known as the father of organic
farming (Fromartz, 2006). Howard had spent several years in India, studying the agricultural
methods of the local population, and was aghast at the heavy use of chemical fertilizers in his
native England. While in India, he noticed that the local farmers were able to produce a surplus
of food every year by using natural animal compost, and the animals fed with this food were
much healthier than those he observed in England. Based upon his observations in both India
and Britain, Howard postulated that healthy soil, nurtured with natural compost, would bring
about healthier, more vigorous plants, stronger animals, and more nutritious food for everyone
involved. His theory would later become the basis of the organic farming and health food
method.
 14

Howard’s ideas of more naturalistic farming quickly spread throughout Europe in the early
1920s. In Germany, Rudolph Steiner built upon Howard’s theories to create the first
comprehensive organic farming method, biodynamic agriculture. Biodynamic agriculture
emphasized the cyclical nature of healthy farming, wherein healthy animals relied upon healthy
food, healthy food relied upon healthy soil, and healthy soil relied upon healthy animals (for
nutritious compost) (Fromartz 2006). According to Steiner, it was the farmer’s role to guide and
balance this cyclical process. The movement gradually took off among organic farmers and
began to develop its own cosmology. Biodynamic farmers looked toward lunar and planetary
calendars to determine the most auspicious time for planting and used a variety of superstitious
methods in the preparation of their compost. While many modern biodynamic farmers do not
always follow the method’s cosmology religiously, they do continue to use careful observation
of ecological systems, along with properly prepared compost, to promote healthy plants and
animals.

In the years prior to World War II, organic farming also found proponents in the United
States. In 1907, Franklin H. King, a retired government worker in the Department of
Agriculture, traveled throughout China to observe the agricultural methods of the local
population (Fromartz, 2006). Disgusted by the use of chemical fertilizers and pesticides in
America, King found that Chinese peasants had been able to maintain fertile soil for thousands
of years by using natural manure compost and rotating crops regularly. By 1938, even the U.S.
government had been forced to take some notice of the problematic nature of conventional
farming methods when topsoil began to blow off farms throughout the Great Plains region,
leaving thousands of farmers destitute without the ability to plant their crops. In the early 1940s,
J. I. Rodale, a Pennsylvanian farmer and magazine publisher, had also begun to notice the
depleted nutrition of American agriculture. Building upon Howard’s work, Rodale began
experimenting with organic farming methods on his own farm. He then outlined his methods and
began publishing them in his magazine Organic Gardening, which served to spark an organic
farming movement throughout the United States during the 1940s and 1950s (Fromartz 2006).

Post-World War II Organic Farming

At the end of World War II, wartime technological advances in chemicals brought about
even more widespread use of synthetic fertilizers and pesticides in agriculture. Ammonium
nitrate, a chemical used to create munitions during the war, became an inexpensive source of
nitrogen for fertilizers, while the newly developed pesticide DDT was widely used throughout
 15

American farms (Dunn-Georgiou 2002). This rise in chemical treatments greatly worried organic
farmers in the post-war era. Rodale continued to spread the word about the benefits of organic
farming and health food in his magazine, and his theories began to catch on with the baby
boomer generation in the 1960s. The publication of Rachel Carson’s influential book Silent
Spring in 1962 also served to spark more interest in organic food production, as the harmful
results of DDT became ever more evident (Dunn-Georgiou 2002). By the late 1960s, the
counterculture in the United States had embraced organic farming, and small, cooperative farms
had sprung up all across the country.

As the organic farming movement entered the 1970s, greater overall concern about the
environment generated even more interest in healthy farming methods. The differences between
organically grown and conventionally grown food had become clearer, and proponents of
organic health food focused their attention on purchasing only locally grown crops. This
movement engendered a huge increase in local farmers markets during the 1970s. Worldwide
interest in organic farming also led to the creation of the International Federation of Organic
Agriculture Movements in 1972, which served to increase the distribution and exchange of
information about organic farming methods throughout the world (Fromartz 2006). More and
more interest in organic farming and the food produced from it in the 1980s also led to the
Organic Foods Production Act of 1990. This act, the first law to create any sort of government
regulation for organic agriculture, defines which food items may be labeled “organic,” based
upon the jurisdiction of the U.S. Department of Agriculture.

Today, the retail market for organically produced food is growing at a rate of 20% annually
(Fromartz 2006). Increased concern about the link between chemical food treatments and a
number of health problems has been largely responsible for this rapid growth. While organic
food producers are certainly ecstatic about the growth of the industry, increased consumer
demand for organic food creates somewhat of a dissonance between the small-scale farming
ideals of the original organic farmers and the large-scale production needs of modern organic
farmers. As consumers continue to demand the more healthful food products of organic
agriculture, only time will tell how the organic farming movement will respond. In the end,
organic farming will likely succeed only if it stays true to its founders’ original ideals of healthy
soil, healthy animals, and healthy food. (www.randomhistory.com )
 16

2.1.2 History of art galleries

An art gallery is usually a building where artworks can be viewed. Such artworks
include sculpture, illustration, ceramic art and paintings. Sometimes artworks are also sold in art
galleries

The first art gallery was the Lourve, which is actually an art museum. The Lourve was
established in Paris, France, in 1793. It was there that, after the French Revolution, the people
were finally able to view the royal national treasures. Thus began the practice of allowing
common people to view fine art as a part of their education in culture. Sir John Soane designed
the architectural art gallery form when in 1817; he created the Dulwich Picture Gallery. The
building Soane designed was created large quantities of wall space and specialized lighting, to
show off artworks to their best advantage. The late 19th century saw a boom in the building of
public art galleries in Europe an America, being an essential cultural feature of larger cities. Art
galleries were built alongside museums and public libraries as part of the municipal drive for
literacy and public education. Twentieth century art galleries, like the Guggenheim, are art forms
architecturally in themselves. This creates a controversy over whether the buildings are in
competition with the art inside them. Some of the great museums of the world include the
Louvre, Metropolitan Museum, and MoMA, Amsterdam: Rijksmuseum, Atlanta: High Museum
of Art, Art Institute of Chicago, Edinburgh: National Gallery of Scotland, London: National
Gallery, National Portrait Gallery, Tate Gallery, Victoria and Albert Museum, British Museum,
Dulwich Picture Gallery, Museo del Prado in Madrid, and in New York The Guggenheim,
Metropolitan Museum of Art, and the Museum of Modern Art.

About Art Gallery

An art gallery or art museum is a building or space for the exhibition of art, usually
visual art. Museums can be public or private, but what distinguishes a museum is the ownership
of a collection. Paintings are the most commonly displayed art objects; however, sculpture,
decorative arts, furniture, textiles, costume, drawings, pastels, watercolors, collages, prints,
artists' books, photographs, and installation art are also regularly shown. Although primarily
concerned with providing a space to show works of visual art, art galleries are sometimes used to
host other artistic activities, such as performance art, music concerts, or poetry readings.
 17

2.1.2.1 Types of galleries

• Galleries in museums
The rooms in museums where art is displayed for the public
are often referred to as galleries as well, with a room dedicated to
Ancient Egyptian art often being called the Egyptian Gallery, for
example.

• Contemporary art gallery

The term contemporary art gallery refers usually to a
privately owned for-profit commercial gallery. These
galleries are often found clustered together in large urban
centers. Smaller cities are usually home to at least one
gallery, but they may also be found in towns or villages, and
remote areas where artists congregate, e.g. the Taos art
colony and St Ives, Cornwall. Contemporary art galleries are usually open to the general
public without charge;
However, some are semi-private. They usually profit by taking a portion of art sales; from 25%
to 50% is typical. There are also many non-profit or collective galleries. Some galleries in cities
like Tokyo charge the artists a flat rate per day, though this is considered distasteful in some
international art markets. Galleries often hang solo shows. Curators often create group shows
that say something about a certain theme, trend in art, or group of associated artists. Galleries
sometimes choose to represent artists exclusively, giving them the opportunity to show regularly.
• Online galleries
For people who want to offer your art for other people to see that you do not find a place to
present your work and you can spread throughout the world.

• Vanity galleries

A vanity gallery is an art gallery that charges fees from artists

in order to show their work, much like a vanity press does for
authors. The shows are not legitimately curated and will
frequently or usually include as many artists as possible. Most
art professionals are able to identify them on an artist's resume
 18

2.1.3 History of Art museums and galleries in Thailand

Bangkok Art and Culture Centre

The idea of having an art centre for the general public has been under consideration for
sometime amidst the lack of support for the arts from the state. Successive governments have
been blind to the importance of intellectual development and creativity in the national
development policy. This need became a rallying cry for the Thai Artists’ Network in their
campaign for the building a contemporary art centre, to be current with international trends and
fulfilling the national pride, and to provide a place for art and cultural learning in the context of
the advancing material culture. The art centre for people should be supported by government as a
non-profit public entity. Building an art centre is akin to building an ‘infrastructure for the brain’
In other words, it is providing the 'software' development to match that of the 'hardware'.
Building an art centre at the chosen area of the Pathumwan Junction makes sense: it is an area
much frequented by youths, and the art centre has the potential to attract young people to
participate in art and cultural activities, to learn and express themselves, at the same time
becoming part of their recreational pursuits
The art centre project began in 1995 when Dr.Bhichit Rattakul, the Bangkok
Governor agreed to the Jubilee Art Celebration Committee that the Bangkok Metropolitan
Administration would build the “Bangkok Contemporary Art Centre” at the Pathumwan junction
with the cooperation of both parties. However, the project was suspended when Bangkok elected
a new governor in 2001. The project was reconsidered to become a commercial retail space with
the investment coming from private investors. Artists and many cultural organizations, and the
press protested against the change.

(http://www.bacc.or.th/history/background)
 19

The National Museum Bangkok

The history of the National Museum Bangkok dates back to 1874 when His Majesty,
King Rama V opened the first public "museum" to exhibit the royal collection of King Rama IV,
and other objects of general interest, at the Concordia Pavilion inside the Brand Palace. Later,
the Museum was transferred to its present site, the "Wang Na", or "Palace to the Front" which
had been the palace of the Prince Successor. In 1926, it was named the "Bangkok Museum" and
subsequently developed into the National Museum Bangkok, when it came under the direction of
the Department of Fine Arts in 1934. His Majesty the King Presided over the opening ceremony
of the South Wing Buiding (The Mahasurasinghanat Building) and the North Wing Building
(The Praphatphiphitaphan Building) on 25 May,1967. His majesty King Prajadhidpok (Rama
VII) presides over the opening ceremony of the National Museum Bangkok in 1926.
 20

The Exhibition Galleries in the National Museum Bangkok

The National Museum Bangkok currently houses three permanent exhibition galleries:
1. The Thai History Gallery : located in the front of the Siwamokhaphiman Hall, a
Ceremonial building
2. The Archaeological and Art History Collections: which are divided in two
parts
(i) The Prehistory Gallery, located in the back of the Siwanmokhaphiman Hall, and
Gallery No. S6 on the upper floor of the South Wing Building.
(ii) The Art History Gallery, located in the North Wing Building, which displays
sculptures and exhibits from the Dvaravati, Srivijaya and Lopburi periods, (before 1257 AD) up
to the Bangkok period (1782)
3. The Decorative Arts and Ethnological Collection: This is displayed in the old central
palace buildings. This collection contains a variety of artistic, cultural and ethnographic exhibits
such as gold treasures and precious stones, mother of pearl inlay, royal emblems and insignia,
costumes and textiles, ceramics, carved ivory, old royal transportation, old weapons and musical
instruments.
(http://www.thailandmuseum.com/thaimuseum_eng/bangkok/exhibition.htm)

Thai Human Imagery Museum

The born from the inspiration of a group of artists that by Aj. Doungkong Pittayakornsin
plan to create Thai wax model follow wax of Madame Tussauds in England, but not good and
have many problems because Thailand is tropical and humid, so it make problem for create wax.
Therefore, Aj. Doungkong and partisans thinks and modify that bring many materials to use.
Finally, they find that use of fiberglass can solve many problems that arise with the wax, because
fiberglass is an enduring feature, feel soft and beautiful, and then they created a wax fiberglass
of Luang Poo Toh Wat Pradu Chimpli as the first of wax sculpture. Later, they create many wax
sculpture onward to in 2533 is open for visit officially.
The Thai Human Imagery Museum is a wax museum located in Nakhon Pathom
Province, Thailand. Due to the tropical climate of Thailand the figures are made of fibreglass
instead of the traditional wax. Exhibits include Thai historical figures, including kings of the
Chakri Dynasty, displays of Thai culture and traditions, and famous fictional characters,
including those from Sunthorn Phu's epic poem, Phra Abhai Mani
 21

(http://www.moohin.com/trips/nakhonpathom/model/)

2.1.4 History of Art museums and galleries in the word

In Asia
National Museum of the Philippines

The building was originally designed as the public

library by Ralph Harrington Doane, the American consulting
architect of the Bureau of Public Works, and his assistant
Antonio Toledo. Construction began in 1918 but was
suspended several times because of lack of funds. When it
was decided that the building should be used by the
Legislature, the revisions of the plans was entrusted to Juan Arellano, then supervising architect
of the Bureau. The building was inaugurated on 16 July 1926, and by then had cost four million
pesos. The building was part of Daniel Burnham's plan for the development of Manila. Upon its
completion, the second, third, and fourth floors were occupied by the Senate and House of
Representatives while the ground floor was occupied by the National Library. The 1934
Constitutional Convention was held in this building. On its front steps Manuel L. Quezon was
sworn in as President of the Commonwealth.
The Legislative Building was a casualty during the bombing and shelling of Manila in
1945. It was reconstructed in 1946 following the original plans but with some revisions, such as
the replacement of flat pilasters of the stately rounded engaged columns. In mid-1996, the Senate
of the Philippines moved out of the building. In 2003, renovation started to transform it into
National Art Gallery of the national Museum.

(http://www.nationalmuseum.gov.ph/National%20Museum/National%20Art%20Gallery%20His
tory.html)
 22

Tokyo National Museum

The museum came into being in 1872, when the

first exhibition was held by the Museum Department of
the Ministry of Education at the Taiseiden Hall. This
marked the inauguration of the first museum in Japan.
Soon after the opening, the museum moved to
Uchiyamashita-cho (present Uchisaiwai-cho), then in
1882 moved again to the Ueno Park, where it stands today. Since its establishment, the museum
has experienced major challenges such as the Great Kanto Earthquake in 1923, and a temporary
closing in 1945, during World War II. In more than the 120 years of its history, the museum has
gone under much evolution and transformation through organizational reforms and
administrative change. The museum went through several name changes, being called the
Imperial Museum in 1886 and the Tokyo Imperial Household Museum in 1900, until it was
given its present title in 1947.
(http://www.tnm.go.jp/en/servlet/Con?pageId=X00&processId=00)

In Europe
Acropolis Museum

The first museum was on the Acropolis; it was

completed in 1874 and underwent a moderate
expansion in the 1950s. However, successive
excavations on the Acropolis uncovered many new
artifacts which significantly exceeded its original
capacity. An additional motivation for the
construction of a new museum was that in the past,
when Greece made requests for the return of the Parthenon Marbles from the United Kingdom,
to which they had been carried away, it was suggested by some British officials that Greece had
no suitable location where they could be displayed. Creation of a gallery for the display of the
Parthenon Marbles has been key to all recent proposals for the design of a new museum.
(http://en.wikipedia.org/wiki/New_Acropolis_Museum#History)
 23

National Museum of Rome

The National Museum of Rome (Museo

Nazionale Romano in Italian) is a set of museums in
Rome, Italy, split among various branches across the
city. It was founded in 1889 and inaugurated in 1890,
with the aim of collecting antiquities from between the
5th century BC to the 3rd century AD.Its first
collection was formed from the archeological collections of the Museo Kircheriano, a collection
assembled by the antiquarian Athanasius Kircher, soon supplemented by the numerous new
discoveries in Rome during the expansive city-planning after it became the capital of the new
Kingdom of Italy. This was initially meant to be displayed in a 'Museo Tiberino' (never realised),
but in 1901 the State granted the institution the Villa Ludovisi and the important national
collection of ancient sculptures. Its base was established in the 16th century cloister built by
Michelangelo off the baths of Diocletian, still its main base. These buildings' adaptation to their
new purpose began for the 1911 Exposition and completed in the 1930s.
(http://en.wikipedia.org/wiki/National_Museum_of_Rome#History_of_the_building)

In United State
National Gallery of Art
The National Gallery of Art was created in 1937 for the people of the United States of
America by a joint resolution of Congress, accepting the gift of financier and art collector
Andrew W. Mellon. During the 1920s, Mr. Mellon began collecting with the intention of
forming a gallery of art for the nation in Washington. In 1937, the year of his death, he promised
his collection to the United States. Funds for the construction of the West Building were
provided by The A. W. Mellon Educational and Charitable Trust. On March 17, 1941, President
Franklin D. Roosevelt accepted the completed building and the collections on behalf of the
people of the United States of America. The paintings and works of sculpture given by Andrew
Mellon have formed a nucleus of high quality around which the collections have grown. Mr.
Mellon's hope that the newly created National Gallery would attract gifts from other collectors
was soon realized in the form of major donations of art from Samuel H. Kress, Rush H. Kress,
 24

Joseph Widener, Chester Dale, Ailsa Mellon Bruce, Lessing J. Rosenwald, and Edgar William
and Bernice Chrysler Garbisch as well as individual gifts from hundreds of other donors.
The Gallery's East Building, located on land set aside in the original Congressional
resolution, was opened in 1978. It accommodates the Gallery's growing collections and
expanded exhibition schedule and houses an advanced research center, administrative offices, a
great library, and a burgeoning collection of drawings and prints. The building was accepted for
the nation on June 1, 1978, by President Jimmy Carter. Funds for construction were given by
Paul Mellon and the late Ailsa Mellon Bruce, the son and daughter of the founder, and by The
Andrew W. Mellon Foundation. On May 23, 1999 the Gallery opened an outdoor sculpture
garden designed to offer year-round enjoyment to the public. Located in the 6.1-acre block
adjacent to the West Building at 7th Street and Constitution Avenue, N.W., the garden provides
an informal, yet elegant setting for works of modern and contemporary sculpture.
The Collectors Committee, an advisory group of private citizens, has made it possible to
acquire paintings and sculpture of the twentieth century. Key works of art have also come to the
Gallery through the Patrons' Permanent Fund. In addition, members of the Circle of the National
Gallery of Art have provided funds for many special programs and projects. The Sculpture
Garden is a gift to the nation from The Morris and Gwendolyn Cafritz Foundation.

(http://en.wikipedia.org/wiki/National_Gallery_of_Art#History)
(http://www.nga.gov/ginfo/aboutnga.shtm)
 25

Corcoran Gallery of Art

The Corcoran Gallery of Art stands as a major center of American art, both historic and
contemporary. Founded “for the purpose of encouraging American Genius,” the Corcoran’s
extensive collection of 18th, 19th, and 20th century American art represents most significant
American artists. The Corcoran possesses a fine collection of European art as well. While
continuing its efforts to represent historic American works, the gallery also encourages modern
European and American artists by showing and purchasing their work, paying particular
attention to artists in the Washington area.
(http://www.corcoran.org/onview/index.php)

In Oceania
Ballarat Fine Art Gallery
Founded in 1884, the Art Gallery of Ballarat is the oldest regional art gallery in Australia
and was the first to be built outside a capital city in the overseas dominions of the British
Empire. The Gallery is the oldest and largest regional gallery in the country, housed in a
heritage-listed building which is one of the oldest purpose-built galleries in the country. The
original building at 40 Lydiard Street North, which is still the core of the Gallery, was opened by
Alfred Deakin on Friday 13 June 1890, having taken three years to construct. In Ballarat, the
1880s witnessed building on a grand scale in the centre of the city. It was home to many citizens
whose background and inclinations led them to the view that an art gallery was an essential
element of a civilised and modern city. Of these, the most important was undoubtedly James
Oddie. Having come to Ballarat as a digger, Oddie made a fortune as a real estate agent and
subsequently as a banker. He had liberal attitudes both in terms of politics and culture and was a
firm believer in the potential of people to lift themselves up through hard work and education.
He saw an art gallery as a way for his fellow citizens to look beyond their everyday lives and be
inspired and edified by the Fine Arts.
In 1885 Oddie gave the new Gallery a painting he had commissioned from noted artist
Eugene von Guerard, showing Ballarat in its early days as a tent city. This painting, 'Old Ballarat
 26

as it was in the summer of 1853/54' is still at the heart of the Gallery's collection. The Gallery
holds an exceptional collection, built up lovingly, intelligently and often with inspiration over
120 years. An important factor in the growth was the George Crouch Prize for contemporary art,
which ran from 1927 till the 1970s. Established by Federal MP Richard Crouch, a native of
Ballarat and son of an early pioneer, as an acquisitive art prize in memory of his father, the
Crouch Prize was for many years one of the most prestigious art prizes in the country. It ensured
that the Gallery continued to build its collection of Australian art at a time when any other
regional galleries were suffering from a lack of energy and investment. Crouch also established a
prize for watercolours in memory of his sister Minnie and gave the Gallery his remarkable
collection of medieval manuscripts and early printed books, the only Australian holding of such
items outside the capital cities.
In 1979, the Gallery Association gave the building and collection to the Ballaarat City
Council, which undertook to operate the Gallery for the benefit of the Ballarat community and
visitors. The Association kept a stake in the ownership of the collection and has continued to
have close involvement many aspects of the life of the Gallery. The period of the early 1970s
also saw the Gallery start to take seriously its custodianship of the original flag from the 1854
Eureka Stockade. This unique and beautiful relic, which had been held by the Gallery since
1895, underwent conservation works and was put on permanent display in 1973. Serious
attention has been given to the acquisition of works of art that help to interpret the story of
Eureka. The focus of the Collection is to present the history of Australian Art to the current time
through paintings and works on paper with selections of sculpture and decorative arts, also
looking closely at the work of regional artists and works depicting the growth of Ballarat. Recent
purchases and donations have expanded on the holdings of modern Australian sculpture and
opened up a new vista of collecting - the art of the indigenous peoples of Australia's Top End.
The Gallery building has changed and evolved in response over the years to the
expansion of the collection and reflecting the place the gallery has had in Ballarat's cultural life.
The first addition to the 1890 building came in the 1920s, with the addition of two large gallery
rooms on the upper level. In 1987 the City of Ballaarat expanded the Gallery into the Bones
Building, a group of shops adjoining the existing building in Lydiard Street. The latest expansion
came as part of the 2001 Centenary of Federation, when the Gallery building was extended
through to Camp Street as part of the Camp Street arts precinct, which also includes the
University of Ballarat Arts Academy and Alfred Deakin Place. The Art Gallery of Ballarat is one
of Australia's great art galleries. It remains at the heart of Ballarat's cultural life and offers
 27

residents and visitors a vigorous and exciting program of exhibitions, as well as providing an
opportunity to walk through the entire span of Australia's art history.

(http://en.wikipedia.org/wiki/Ballarat_Fine_Art_Gallery)
(http://www.artgalleryofballarat.com.au/home.aspx)

Art Gallery of Western Australia

The Art Gallery, founded on 31 July 1895, was opened by Sir Alexander Onslow. The
foundation stone for the Beaufort Street wing of the Museum and Gallery was laid on 24 July
1908 by HRH the Duke of Cornwall and York (later King George V). The Art Gallery Act 1959
gave control of the Western Australian Art Gallery to a Board of Trustees appointed by the
Governor of Western Australia. This ended a joint institution known collectively as the Public
Gallery, Museum and Art Gallery. In 1978 the Gallery was renamed the Art Gallery of Western
Australia and a new building, designed by architect Charles Sierakowski, opened on 2 October
1979.
The main gallery is a unique modernist building, designed around 120 degree angles and
modular wall lengths of 7, 14 and 21 metres. Its central features are a cast concrete spiral
staircase and vistas between and across the nine gallery spaces that use the 120 degree angles to
stimulate peripheral vision. The building was inspired by the pavilions and courtyards of the
Museum of Anthropology in Mexico City.

The Centenary Galleries

Formerly the Perth Police Courts, the building was restored and opened in 1995 to house
historical art, featuring displays of many of the State Art Collection’s 19th and 20th century
paintings and decorative arts. Built during the Gold Rush, the building it reflects a late
nineteenth century interpretation of the French Regency style, incorporating a mansard roof,
which was unusual in Perth architecture of the period. Western Australian materials were used
extensively during the building's original construction. The façades of this Heritage listed
building feature Donnybrook stone; all flooring and interior furnishings highlight the use of local
 28

jarrah and locally manufactured stained glass feature panels together with the retained pressed
metal ceilings combine to create an ambience of a by-gone era. A court room and its holding
cells have been retained, and can be viewed by visitors to the Gallery.

(http://www.artgallery.wa.gov.au/exhibitions/pastex.asp )

(http://www.artgallery.wa.gov.au/collections/index.asp)
 29

2.2 Nature and situation of Industry

Nowadays most Thai people are weaker than before as, because they eat unhealthy food
including any junk food such as Hamburger, Donut which full of fat and Thai Government are
interested in the healthy food and promoted it as advertising on television or notice board but it
is not interesting for them. They sill addict these unhealthy foods and make them are unhealthy
previously. Our company thinks to solve this problem so we think to produce a product which
everybody likes to test it and love it especially people who are love healthy. It is healthy food
and those are made by Thai herbs such as ginger, galingale, lemongrass, mint etc. They are easy
to find in Thailand.
According to Chiang Rai vision, Chiang Rai capital of Lanna it is a central of travel
country. There is increase percentage of visitors 12.5% per year, income from tourist increase
7.5% per year and number of tourist sites have been developed and get a standardized 5 places
per year.

Indicator Objective 2010- 2010 2011 2012 2013

2013
percentage of visitors 12.5% / year 5 10 15 20
Percentage of income from tourist 7.5% / year 3 6 9 12
number of tourist sites have been 5 places / year 5 5 5 5
developed and get a standardized
Figure: percentage of indicators of Chiang Rai
(Source: http://www.cots.go.th/cr_develop.php)

Visitors
2006 2007 2008 2009
Thai people 1,043,161 1,135,659 1,339,190 1,430,375
Foreigner 289,357 300,776 402,056 249,873
Total 1,332,518 1,436,435 1,741,246 1,680,248
Figure: Number of visitors in Chiang Rai
 30

Income (Baht)
2006 2007 2008 2009
Thai people 7,012.43 7,462.35 7,770.31 6,603.43
Foreigner 2,361.77 2,356.60 2,863.61 2,801.21
Total 9,374.20 9,818.95 10,633.92 9,404.64
Figure: Income from tourist in Chiang Rai

And our business relates with healthy food, we have to

concern about people healthy that is the most importance of the
eating. From public health agencies find this year 2010 in
Thailand has people die from diabetes around 7,019 or 19
person per day and for the least 10 years Thai people were
staying in the hospital under the Ministry of Health with diabetes to 558,156 times, or 1,529
times a day. The second survey of health status of Thai people, found prevalence rates of
diabetes in adults increased from 4.4 percent to 6.9 percent expected over 15 years of age not
less than 3 million people are faced with diabetes. From the data of Chiang Rai Health Office the
year 2010 found the death rate of diabetes was 6.59 per hundred thousand populations.2692.63
diabetes rates per hundred thousand populations.
(http://region3.prd.go.th/ct/news/viewnews.php?ID=101109144337)

For those of us that struggle with a few extra pounds, there is really good news: healthy food
menu, vegetable and herbs juice and fruit smoothies are good for customers this is true on many
levels:
1. Low Glycerin Index
2. Minerals, calcium, beta-carotene and vitamins in vegetable juice and fruit smoothies
3. Usefulness from the herbs.
4. Protect your health from disease by Herbs menu.
5. Maintain your skin by vegetable and fruit.
Moreover, Meal Spa Company, name of us, consists of Spa and Food. “Meal” means food
and “Spa” means health land because the local serve about health. In term of hospitality the
word is a town in Belgium which signifies a health resort associated with a mineral water spring.
So when we combine Meal and Spa that it is healthy food menu.
 31

2.3 Market trend

Preparations of study data from the direction of the global healthy food market by the
Food Institute, found that the total market value of the trend likely continued growing. If looking
backward growth since 2549 through the year 2556 as the market growth rate is as high as
200.50%. Thailand's market from study of the Food Institute, Indicate that the market value in
the past of Thailand only 2,000 million due to the health food market is a new issue of most
consumers. And much of consumer behavior has focused on the delicious taste over health
issues. However, the trend of increased awareness in Thai society began to focus on looks,
influence consumers want to have good looking to gain social acceptance. Then looking for a
product that allows itself always looks good. Even in this life time with a rush, so there is no
chance to complete the dietary needs of the body. Including the less time to exercise, so healthy
food rely on the added role more importance as with the current world market.
(http://ksmecare.wordpress.com/2009/09/15/food/)
Fast Food market size is around 12,000 million with a market in the field more than 300
stores. Although, home buying package food or delivery food are increases rapidly growing
market includes a variety of food available to choose from. The expected market size estimates
from Par this business was a market size of approximately 1,300 million Baht. Marketing Self
Services include food center. The market sizes are interest annual value of not less than 3,500
million Baht. For, street food by market is expectations that the size distribution is the equivalent
of 55,000 million baht per year. The expectations measure by the sales of each company in food
market, and expectations of consumers in each type of food. In another hand, restaurant are
considered to a generally restaurants. There is market size up to 500,000 million baht per year.
To measured by observing the type of restaurant there. Such as; Suki Yaki restaurants, their
markets can achieve their gold more than 2,000 million baht per year. Addition to; Thai
restaurant within high standards level, there totaling are 1,000 million baht per year. The
potential to investment of Thai food market are growing very fast. However, Supermarket
market size are 900,000 million baht, And including to non-food market are less than 50,000
million baht per year.
 32

2.3.1 Market share

Food Market Year

Fast food 12,000
Take away home 1,300
Self Services 3,500
Street Food 55,000
Restaurant 500,000
Supermarket 900,000
other 50,000
Total 1,521,800

Market share
1% 0%
3% 0% 4%
Fast food
Take away home
33%
Self Services

59% Street Food

Restaurant
Supermarket
Other

http://www.pantip.com/cafe/book_stand/insidefranchise/s4710.html

Tends direction in healthy food in Thailand are will growing annual year, because
problems political, pressure or stress of work and, environmental pollution. That is making
people starting to take care of them self. And more attention to food, exercise, and natural diet
and, more health care. To make people be healthy, happy, active and good looking. To another
hand, healthy food restaurant are more convenience for anyone, who are interesting
interesting attentions on
healthy food and want to save the time. The restaurants can provide good and
a best quality of
food to serving them. It is a best way for customer.
 33

2.4 Product/Service (in General)

We have main product is healthy food menu that there are make from herbal, vegetable,
and fruit that also have vegetable juice, fruit smoothies & fruit dessert.

2.4.1 Healthy Food Menu

• Shrimp, Mango, and Avocado Salad
with Sweet Chili-Ginger Vinaigrette.
• Cucumber-Cabbage Salad with
Tamarind Dressing.
• Vegetable "Spaghetti"
• Spinach Soup.
• Chickpea and Lentil Stew.
• Herb Salad with Feta, Roasted Red
Peppers, and Toasted Nuts.
• Vegetarian Mushroom Soup.
• Spicy Squash Soup.
• Tomatoes with pesto crumbs.
• Carrots with honey, cumin and
coriander.
• Brown rice and vegetable bake
• Crispy bacon and rosemary potato

pizza
• Ect.
 34

Vegetable juice
• Vegetable Mix without Carrot
• Vegetable Mix without Carrot
• Carrot Juice
• Carrot & Apple Juice
• Carrot & Orange Juice
• Carrot & Apple & Spinach Juice
• Carrot & Apple & Celery Juice
• Carrot & Apple & Parsley Juice
• Carrot & Beet & Apple Juice
• Carrot & Kale & Parsley Juice
• Carrot & Beet & Celery Juice
• Carrot & Beet & Cucumber Juice
• Carrot & Beet & Spinach Juice
• Wheat Grass

Fruit smoothies
Such as;
• Mixed Berry
• Strawberry
• Mango
• Cherry Slush
• Apricot Pineapple Smoothie
• Banana-Strawberry Fruit Smoothie
• Tropical Fruit Shake
• Banana-Berry Fruit Smoothie
• Banana-Orange-Strawberry Fruit
 35

Fruit dessert

• Strawberry and pineapple pops

• Tropical smoothie ice-blocks
• Melon berry pops

• Blackcurrant berry ices

• Apple-Yogurt Parfaits
• Blackberry, Honey and Yogurt Pops
• Yoghurt berry rice pudding
• Raspberry and almond cake
• Kiwifruit trifle
• Choc-orange parfaits
( http://www.epicurious.com/recipesmenus/healthy/recipes?browseByAtt=205 )
( http://www.healthyfood.co.nz/recipes/low-cost-
recipes?sort_on=issue_date&sort_order=reverse&pagenumber=5&pagesize=10 )

2.4.2 Service
The important of service is “service mind” because customers always want to take care.
It can make them to customer loyally and give word of mouse to other people which by the way
to promote our restaurant. Then we provide another service such as Art Gallery Zone. Moreover
the customers get knowledge about healthy food from our employees when they check bill.
 36

2.5 Vision of the organization

We will be part of the healthy lifestyle for everyone in the family

2.6 Mission
1. Our restaurant serves food and beverage which have high nutritious content
2. Our foods are prepared with strict hygiene standard that is safe for everyone to consume.
3. We will provide excellent service and a friendly atmosphere for customer. Moreover,
they will gain more knowledge about the nutrition values from our staff.
4. We will provide an Art Gallery atmosphere style to make the customer feel more relax
that it is in line with our theme, healthy food.
5. We will continue to engage in service development and improvement to meet customers’
ever changing needs.

2.7 Business Strategy

2.7.1 Corporate Level

We try to allocate something new to customers, both tourists and people in the local by
looking forward new markets for new restaurant in Chiang Rai that never been used before. We
provide a healthy product and organic fruits and vegetables. Our business combine restaurant
and art gallery. This will create reliability and satisfaction to customers who use the service and
make a good market share.

2.7.1 Business Level

We emphasize a differentiation, represented different atmosphere; we also focus on the
health of major customers. Because of people in Chang Rai and tourist would like to find some
special place of them nutrition and good relax. So, our company has outstanding from another
restaurant and always innovation to fulfill lifestyle customer need and wants. Our price will be
set in high price for higher quality and service to get a customer loyalty. Moreover we also
provide nutrition and health information to promote the right consumption of food nutrition.
 37

Figure: Our business level position

Source :( http://www.openlearningworld.com/olw/courses/books/Business%20Strategies/Busine
ss%20Strategy/Generic%20Business-Level%20Strategies.html )

2.7.3 Functional level

Our restaurant provides a unique that has high competitive advantage from competitors.
Our management team will be update and develop plan every season for customers can discover
the diversity and differences of each season. And we adjust ourselves toward the customer
satisfy about the production quality, we have managed to produce a system to achieve customer
needs more effectively
 38

Chapter 3

Market Feasibility Study

3.1 Market Analysis

3.1.1 General Environment Analysis
In order for a firm to effectively compete in an industry, an analysis of its specific
industry must be undertaken. This analysis done to provide the firm with a description of the
elements in society that directly affect the company and the managers must take appropriate
strategies to manage and solve problem in the company. The general environmental analysis
consists of six primary factors, which are political/legal, economic, socio-cultural, demographic,
and technological. These five sections describe the external environmental factors a firm must
understand to effectively compete in a specific market.

3.1.2 Politic & Legal

15.5 Million Foreign Tourists Visiting Thailand in 2010: Likely Rising 5% in 2011. The
domestic political unrest in Thailand in recent years has affected with foreign tourists’
confidence toward safety of travelling in Thailand and apparently dampened increases in foreign
tourists during 2008-2010.
After the political situation returned to normalcy due to cooperation by relevant parties, the
tourist’s confidence has resumed quite fast, as seen from the return of normal foreign tourist
growth during 2H10. However, the massive flooding in many parts of Thailand has decelerated
the growth slightly.
From research expects that the foreign tourist market throughout 2010 will grow around 10
percent, with 15.55 million foreign tourists visiting the country, which would generate tourism
 39

income of around THB536 billion. Barring further negative factors, foreign tourism in Thailand
may expand further in 2011, although growth may be only 5 percent. It is expected that there
may be around 16.33 million foreign tourists visiting Thailand next year, generating income of
around THB555 billion. However, tourism industry success will largely depend on cooperation
between relevant parties to achieve political stability that may result in a return to contentment
and help build solidarity within the country. In doing so, foreign tourists will have greater
confidence toward travelling to Thailand which may help boost foreign tourist market growth
and generate tourism income of around THB500 billion a year.
(http://www.kasikornresearch.com/TH/K-
Econ%20Analysis/Pages/ViewSummary.aspx?docid=26098)

3.1.3 Economic Factor

Although in 2011 the Thai economy will likely decelerate from relatively high growth in
2010, there are some factors that may help reduce concern toward economic risks in 2011, such
as Thai and global economic figures for the remainder of 2010 that were better than expected
and the way that Thai government has launched ‘Pracha Wiwat’ program, a new economic
action plan, to increase spending and news of a decision to proceed with general elections this
year.
Due to this more positive point of view toward the economy, KResearch expects that our
growth in 2011 will be more satisfactory than the former forecast, so we have decided to
increase our forecast to 4.0-5.0 percent, from our previous 3.5-4.5 percent estimate. Although
the economic situation seems better than expected, there are some remaining challenges that
should be closely monitored, such as a need for greater stability in global economic growth.
Although the US economic recovery is looking healthier, the speed of their recovery there has
not been fast enough to help reduce unemployment and the Eurozone debt crisis is still a threat.
Meanwhile, inflation may pressure the Bank of Thailand to increase their key policy rate and the
domestic political situation will likely be a determining factor affecting government economic
policies and private sector confidence.
Looking toward the future business environment, challenges to Thai businesses include
higher costs, such as in labor and interest rates, as well as raw materials and fuel prices. It is
expected that we may see another surge in global crude oil prices over the level of USD100/bbl.
Moreover, fore rates will likely remain volatile, as seen from recent Baht appreciation.
Therefore, businesses should brace for any risks that may arise in the future.
 40

( http://www.kasikornresearch.com/en/k-
econ%20analysis/pages/ViewSummary.aspx?docid=26339)

3.1.4 Social & Cultural Factor

The food intake is critical to the health status of study in the past, it was found that fruits
and vegetables. For the effective in the protection factors of Ischemic heart disease with
coronary artery disease in the brain and lung cancer and cancer of the gastrointestinal tract. The
results of a systematic review of research and do meta-analysis study of disease burden of the
World Health Organization. Although, the analysis of the risk of various diseases was found that
the consumption of fruits and vegetables increased by a set threshold will reduce the disease
burden of ischemic heart disease. Vascular disease in the brain constricted approximately 31 and
19% respectively; reduce sickness and death from stomach cancer, Gastric cancer 19 percent,
esophageal cancer by 20 percent, lung cancer 12 percent and 2 percent of colorectal cancers.

The criterion of the intake of fruits and vegetables per day are obtained by reviewing
research related to the relationship between consumption of fruits and vegetables per day with
various diseases. Found that the proper amount is between 400-600 grams per day, excluding
many other vegetables such as; sweet potato starch, or if the idea is standard cup (size 150 cc.) 1
standard cup contains 80 grams of fruit and vegetables, it will be. 5 to 7.5 cups per day standard
for the comparative study of risk factors for disease (comparative risk assessment) the minimum
consumption of fruits and vegetables per day by age shown in Table 1.
 41

Table 1: minimum (theoretical-minimum-risk) and it standard deviation of the consumption of

fruits and vegetables by age group.

Age (years) Consumption of fruits and vegetables. (g / person / day)

0-4 330 +- 50
5-14 480 +- 50
15-29 500 +- 50
30-44 500 +- 50
45-59 500 +- 50
60-69 500 +- 50
70-79 500 +- 50
>=80 500 +- 50

Source: Lock K, Pomerleau I, Causer L, McKee M. Low fruit and Vegetable consumption. In
Ezzati M et al eds. Comparative Quantification of Health Risks, Global and Regional. Burden of
Disease Attributable to Selected Major Risk Factors. Vol. 1 WHO Geneva 2004.

From these results is study as part of data analysis to prepare reports. “To survey of
health status of Thai people by physical examination at third times in year 2546-2547 survey
conducted by Office survey health status are under the Health Systems Research Institute. And
the received financial support survey From the Office of Policy and Strategy, Ministry of Public
Health.

The survey examined the health status by this time the three have any questions about
consumption of fruits and vegetables. The frequency of consumption within a week and the
amount consumed is the standard number of cups per day. They are have image plate of fruit,
vegetables and different types standard cup and disc images as real people interviewed
considered by And have questions about fruit and vegetable intake on a regular basis each day of
the week. Then be compared if the standard input into the cup as shown by illustration, how
many cups are standard; If it is a fruit have to think to eating that fruit regularly, How much
volume per day. And have to adjust the standard per unit.
 42

Table 2: The Percentage of population, who consuming vegetables and fruits in various amounts
per person and per day by age and sex.

Male Female
Age (years)
Less than 5 cups or 7.5 cups Less than 5 cups or 7.5 cups
5 cup more, or more 5 cup more, or more
But less But less
than 7.5 than 7.5
cups cups
25-29 77.4 15.5 7.0 74.5 17.8 7.7
30-44 80.0 14.6 5.4 75.1 17.8 7.2
45-59 81.3 13.6 5.1 76.8 16.3 6.9
60-69 84.1 11.4 4.6 82.8 12.8 4.7
70-79 87.6 9.4 2.8 87.6 9.2 3.2
80+ 89.1 7.6 3.4 89.7 8.2 2.1
All ages 80.3 14.2 5.7 76.8 16.5 6.7

The risk groups are consumed less fruit and vegetable standards. (In this analysis the
criterion standard 400 gram or 5 cups per day) according to different areas of the country. To
found that when broken down by population area, both men and women outside the municipality,
the proportion are eating fruit and vegetables in low-standard than people in the city area (Figure
1) on analysis by sector. Men and women in the Northeast with the prevalence of consumption
of fruits and vegetables less than the standard higher than other regions (Percentage 84.3 percent
in men and 83.3 percent of women), men and women in Bangkok, the proportion of
consumption are lower standards than the population in all other sectors, only 68.5 percent were
male and 65 percent in women (Figure 2).
(http://www.hiso.or.th/hiso/brochure/b15_1.php?color=4&network=&lesson=15)

In healthy food business, even Thai people consume healthy food less than the other
countries but in Chiang Rai there is many favor’s brand of people such as Junkapuk restaurant,
Ruen sangtean restaurant, Nuture food centre, etc, they create branches all around Chiang Rai.
 43

Healthy food and art Gallery is the new trade of low cost investment, many inverters to invest to
invest to making small brand to sell in each local area. From the research, tell that healthy food
and Art Gallery cans preeminent people with the reason tasty, convenient and low price is one
kind of healthy food restaurant. To launch healthy food and Art Gallery is easy to do because of
Thai herb habituate for Thai people in the past sine now. Healthy food and Art Gallery not only
attracts Thai people and it can create the novelty product for healthy people in Chiang Rai. In the
state of healthy food of business, the manager should do marketing plan to make brand of
product and create value. This method will help to run business well. Creating word of mouth,
the manager must always develop products and enhance the quality with a proper price for
accord to customer need.

3.2 Competitor Analysis

We define the competitor who provide service as same as us. Then, we divide
competitors into two groups; direct competitors and indirect competitors.
3.2.1 Direct competitor
1. Jun Ka Puk healthy food restaurant

Jun Ka Puk restaurant is popular healthy food restaurant in Chiang rai. There are project of
Princess Maha Chakri Sirindhorn that Located at the northernmost part of Thailand on Highway
No. 110, about 4 kilometers before reaching Mae Sai along the Thai border with Myanmar. This
restaurant uses the raw materials from Prince Chakraband Pensiri Center for Plant Development
such as Hydroponics and local vegetable.
 44

3.2.2 Indirect competitors

1) Tong Tueng Restaurant

Distinctive point:
This Restaurant has a good atmosphere within the extensive. Staffs in this restaurant are
friendly. For food this here, it less expensive per head of about 100-200 baht and it has shown
about Thai classical dance.
Inferior point:
This restaurant does not sell alcoholic beverages and the foods of this restaurant mostly
have Lanna style, which some customer not like it and they cannot eat.

2) Salungkham Restaurant
Distinctive point:
Description of the restaurant with traditional Lanna style. You can choose to sit by your
own. Whether sitting in the shop. Upstairs terrace or you can sit in the garden
Inferior point:
This location is near the main road, so sometimes difficult to find parking.

3) Sa Bun Nga Khan Tok

Distinctive point:
Saban Nga Restaurant is a restaurant with Identity in the form of Lanna and the local
entertainment, listening folk songs. In addition, the restaurant held a set of food for foreigners
and Thais.
Inferior point:
The food is more expensive than some other places and some food have small amount.

4) Moom Mai
Distinctive point:
The Moom Mai building has Lanna style and it has cozy natural place. You will also find
flowers, fountains, coloured umbrellas, soft lights and even a children playground. In the
evenings there is live music
Inferior point:
 45

The location is deep in hard to find. For customers who visit Chiang Rai the first time
and the foods are expensive

5) Nam bouy loung Thai Restaurant

Distinctive point:
Nam bouy loung Thai Restaurant has an atmosphere natural. The restaurant that was built
with wood and it has Thai style. The most vegetables of this restaurant that cook, Owner grown
it.
Inferior point:
Sometime during the holidays, customers have to wait for food because the owner
cooking slowly

6) Leelavadee
Distinctive point:
Atmosphere in the restaurant is natural. Moreover, the restaurant has live music
performed several songs to sing to play multiple styles rotate.
Inferior point:
The foods and beverage are expensive

7) Khum Jaow Nang

Distinctive point:
Khum Jaow Nang Restaurant is a restaurant with good atmosphere, Surrounded by
nature. The large lake, waterfalls and springs located in the heart of Chiang Rai and easy to
travel.
Inferior point:
Getting to the restaurant is difficult to find for who never been to this restaurant and
menu of this restaurant have select less than other restaurant.
 46

3.2.3 Table compares type of class of restaurant

Highest Class Medium Class Normal Class

Price High High-Normal Cheap

popularity Specified Normal Everyone
Location
Atmosphere Very good Good Normal
Quality/ taste Very good Good Normal
Amount of Menu Several Middle Few

1) Highest class
This type of restaurant has a good location, atmosphere, good taste and diversity of
menu. There are in the high standard quality, but also high price. So, it has a specific
consumer such as Chan Ka Pak.

2) Medium Class
The information from survey it show that this type of restaurant has location, atmosphere, good
taste and diversity of menu, but not similar with highest class. Price and level of popularity is
good or normal standard.

3) Public
This type of restaurant has atmosphere, cheap price, location, tastes are not have standard
quality. But has more popularity, everyone can consume.

IM Sook we focus on new market channel for create differentiation and occupy between
highest class and medium class market, we call high class. We focus on atmosphere and
quality of food; we will preserve food in the standard of highest class, but price still
normal because we can find out material around there. Our menu we has diversity of
menu for accept customer from highest class and medium class. We emphasize to
determine highest class market 70% and medium class 30% for get large market share in
the future.
 47

3.3 Customer analysis

The reasons of customers come to our restaurant.

7%
12% 33%
Good healthy
Want to test new product
20%
Brand loyalty
Enjoy with friend and family
28%
View Art Gallery

From a pie chart, that show about majority of customers have the reason when they come
to our shop because they want to have good healthy that is our segment and we can divide the
target for 4 groups such as;
According to observe to the customers when they choose to buy ice cream the first thing that
they consider is the feature of product including logo, brand, package, color, location or
atmosphere inside shop second thing they consider from the taste of product, so healthy food has
many choices for customers to buy and third consider from
from benefit and price of product. We can
separate for four segmentation; Age group, Occupation, Salary, and Life style

1. Age group
Nowadays, senior customers increase
increase to consume, because they concern their
health. In at that time the junior customers decreases to consume, so our
ou age
target group is between 25-40
25 years old.
2. Occupation

According to the age target group is between 25-40 years old, so the occupation
target are students, tourist and officers.
officers. Who have ability to pay including the
student they receive money from their family.
3. Salary
 48

Healthy food is unnecessary product for the daily life of consumers. The people
who get low income that have low demand, they pay carefully when they buy the
product and those actions have effect for our product. As a result we created the
variety feature of product that has low prices for the customers have many
choices to satisfy, when they want to buy. The salary is important to the
satisfaction of customers, so the salary target is the people who get income 8,500-
50,000 bath per month.
4. Life style
Our restaurant is a new trend restaurant that has variety taste, more benefit from
herbs and we used the ingredient form nature those appropriate with the people
who concern about their health. Moreover, atmospheres in our restaurant is Art
Gallery style that it make customer feel relax and enjoyment.

3.4 Company Analysis

Our company had separated the segment and target market as followings; Retailers
Our company had reservation and observation from the simple customers and the results
we found that the target markets are students and officers that have income between 8,500-
50,000 baths per month. We considered from income per month and life style (like good taste,
take care their health, and brand loyalty)

3.4.1 Product positioning

From the observation method, we found that the healthy food restaurant has variety of
choice to select. Healthy food restaurant business are separated into many segment of ages
except people that have the age less than 25 years old, they consumption less than other age
because they aren’t concern about their health.
Nowadays, society has more concern their life in term of healthy
going together with using herbal to treat their health that help to happen
the opportunities in the market.
From the trends that our company presented, company had seen
the healthy food and Art Gallery would to concern to become health
foods and mind. Which from the observation from questionnaires, our
company found the most factors that customers thinks and use to make
the decision to buy the products are good taste and variety choice to select
 49

the taste and our company use the experiment tasting and found customers has good feedback in
good taste more than the other food.

So we use the slogan under the healthy food and art gallery is
“Taste it, love it”

For customers who love your health. So the major

target market is customers who have interested in your
own health and the second target market is like the
variety of product and good taste.
 50

3.5 STP analysis

STP is the marketing’s tools for accessing to the customer in common using,
That including Segment market, Target market, and positioning. The overall market of Health
food in Chiang Rai quite wide and have litter bit effective , Because it unconvinced to access to
the whole market and have many goods for made Health foods so can safe cost and can specify
the cost of our product to be appropriate marketing segment in Chiang Rai that we choose. But
in Chiang Rai have a few Health food restaurant , So our restaurant will combine between
Health food with Art Gallery to made differentiation for attract the group of people is keep
good health and traveler. The effective way to access the Healthy foods & Art Gallery market in
Chiang Rai are to divided the whole market in to segment and then target the one segment as the
main market, and then position it self in the customer perception.

3.5.1 Segment
Figure 1: segment of population and traveler in Chiang Rai

3.5.1.1. We divide from Geographic Segmentation by

Segment of our group is according to the population in Chiang Rai province in 2008
Chiang Rai population have 1,227,317and all traveler are come to Chiang Rai in 2008 have
1,741,246 by divide to 2 group that are people in Chiang Rai and traveler .So we will show the

average people in Chiang Rai and traveler in to the pie chart follow these
 51

Figure 2: Average of population and traveler in Chiang Rai

45% population

55% traveler

Reference by: http://www.dopa.go.th/xstat/p5157_01.html

http://www.cots.go.th/cr_develop.php

Overall summary statistics estimate the number of visitors and revenue. Chiang Rai Province,
2010

Statistic of visitors come in-out Mae Sai frontier, 2010

 52

Statistic of visitors come in-out Chiang Saen frontier, 2010

Statistic of visitors come in-out Chiang Khong frontier, 2010

( http://www.chiangrai.net/dashboard19/)

We use income of the people is the base because the base of income will affect with alternative
behavior type of restaurants and purchasing power for foods. We estimate by divide is 3 group is
- The people have income less than 8,500 Bath

- The people have income more than 8,500-50,000 Bath

- The people have income more than 50,000 Bath

3.5.1.2 Psychographic Segmentation

Life style is the base of divide by have 2 groups is
- The group who would like to have meal outside.
- The group who would like to cook by themselves.
 53

3.5.1.3 Behavioral and Benefit Segmentation

By divide are 2 groups
1.) The group of Health – Conscious
- The first one this group they will focus on about health, and they can pay if they
favorableness with product to health them self.

2.) The group of Non – Health –Conscious

- The first one this group maybe chooses from worthiness of the price, by not considers
with health of them self.

Then if we understand with our segment, so we can choose the target of our restaurant by

3.5.2 Target

From Nielsen Research, we understand with behavior of Thailand people about more than 50%

must to go outside for have meal with family or friends because it more comfortable than
cooking by themselves and getting service. Then they will choose from lifestyle of eating and
the price that reasonable with product. By 32% of Thailand people they will choose from lifestyle

of eating. And 21% choose from reasonable of product. By 59% of people is dinner time out side

and 39% is lunch time outside, which match with the time of our restaurant opened. So from this

information that summary by the pie chart is.

By have a meal out side can divide the restaurant from customer need like this
 54

20%
Choose from Life style
32% Choose from the price
27% Near the home
Want to test new restaurant

21%

By divide from category of the food like this,

17%

healthy food
26% 57%
Junk food
Other food

And the time of people to go have a meal out side like this

2%

breakfast

Lunch
39%
Dinner
59%

http://www.marketingoops.com/reports/behaviors/eat-out-behavior/
 55

Can summary our target by table is

Geographic Income per buy a meal outside Cook by them self

Segmentation month Health Non Health Non
1000 Bath Conscious Health Conscious Health
Conscious Conscious
More than
50,000 Main

Local People 8,500-50,000

target

Less than 8,500

Tourists
Second target

3.5.2.1 The main target group

This group we choose from lifestyle of eating behavior with care of healthy and income so must
along with reasonable price because the group of health conscious will focus on the health
first .So they were willing to go healthy restaurant and purchase products that they want.

3.5.2.2 The second target group

1. Purchasing power: From statistics people in this group have enough money and
freedom choice to choose the product. They have ability to buy the product and service for
respond their want and need and they come to travel so they don’t focus on price.

2. Lifestyle: Now a day trend about healthy food is popular, So we realize if the traveler
come to area of vegetable they will follow healthy food trend and our restaurant build in about
art gallery modern style , for a person who like to take a photograph and can walk to see about

gallery in restaurant for relax.

 56

3. Influencing Power to buy and consume the product and service: depend on their
decision to buy the product and service. They will accept in the product that they buy. Our
restaurant have interior decoration been be interesting. Customer will be talk about our
restaurant by word of mouth after that our restaurant will become popular in traveler group.

3.5.3 Positioning

From information of competitor, our restaurant have strange is

Good location
- when customer come the first time, Our restaurant it’s easy to go and find

- Because it is near the main road and have a lot a parking.

Price
- Our restaurant have a ship price if compare with competitor
Service
- We focus on customer so we seriously with service to the customer. And about service,
this is the main strange of our restaurant.

So we will summary by the chat for easy to understand like this,

 57

90
80
70
Our restaurant
60
50 
40 

 
30  
20  

10
0
service quality price location

The positioning of the restaurant is having a good service by take care of customer first so a
service is strange of restaurant. In the area that has many people arrive such as near the
university or in the city because it near to the target group. We will know that the target group of
our company is the Group of healthy conscious and we know that they want to have a good
healthy and sometimes they want to hangout some where that has beautiful view. Then we will
make them satisfy by build the Healthy foods & Art Gallery, near the main road in the city that it
easy to find. So it’s good location, not far from many hotels in the city of Chiang Rai. The
structure building of our restaurant is the modern style and inside the restaurant have space for
who want to present about works gallery of them. We want to make customer feel relax when
they eat and see our restaurant’s atmosphere.
 58

3.6 Marketing Mix Strategy

3.6.1 Product
We understand that there are many other companies and restaurants also produce healthy
food in Thailand. To differentiate our restaurant and products from other competitors, we are
creating a truly authentic Chiang Rai healthy food cuisine, made only from locals in Chiang Rai
with our local flavors. We are also creating a local Chiang Rai ambience by incorporating our
local art gallery, selling art paintings and local souvenirs within the restaurant.
This is truly a one stop restaurant where customers can have their meals and do some shopping
of local popular products. Customers who have had their meals can therefore stay in the
restaurant longer and admire the art gallery within. However our restaurant has a modern style
building to provide for customers who are like to taking photo at there. For the first time, we are
creating an atmosphere that customers have not felt before. This is truly refreshing and different
from our competitors.
In addition, we plan to make our outlet more contemporary and also more modern theme. It will
be the latest design and fashion trend in the market. This will draw customers to our outlet.
We also intend to cater to businesses and companies who might want to organize seminars or
company functions. We will arrange for such big group functions or gathering.

3.6.2 Price
Although healthy food is rather expensive to produce, our foods are produced locally in
Chiang Rai. The weather is good to accommodate healthy growth of vegetables and fruits. The
farmers are also locals there who are skilled in farming. This way we can keep our cost of
production lower than other competitors. However, the process of making healthy food will
require a lot of skill and technical expertise. Our company will emphasize on making our
product that is of the highest quality. Through these we will aim to attract customers who are
more affluent and of middle to upper class to buy our quality healthy food.
We will also be selling other products in our restaurant to increase our profits. We will be selling
art paintings and souvenirs which are all made from local Chiang Rai people. These additional
products will not only create a better local ‘Chiang Rai’ ambience, but will also increase our
sales and profits.
 59

3.6.3 Place
The location of promoting the product is very important. In today’s society, many people
have access to the internet and love to surf the internet during their free time. To attract
customers who like to surf the internet, we have decided to set up a website to promote our
restaurant. To attract customers who are more traditional and like to read newspapers, we will
advertise our restaurant on the local newspaper, under the health section. To attract customers
who like to listen to the radio while driving, we will air our advertisement on local talk shows on
the FAT F.M. 93.0 MHz radio.
In addition, we will also print brochures to be given out to the public at crowded places, such as
shopping malls bus stations and Tourism Authority of Thailand (TAT). To attract foreign tourist
and locals from other states to our restaurants, we will also place such brochures at the tourist
information centre.

3.6.4 Promotion
As we are setting a website to promote our restaurants, we will be doing a special prize
giveaway and discount vouchers for our website. Those recommend and forward the website
link to 10 other people will receive a 10% discount voucher at our restaurant. In addition the
1000th viewer who surf our website will receive a free meal at our restaurant.
Newspaper readers can cut out a portion of the advertisement. They can use it to get a 10%
discount from our restaurant when they dine in.
We will do a special game during the radio talk show. Callers who can answer question about
our restaurant will receive 50% discount vouchers which they can use to dine in. It is important
that the questions will be about the type of healthy food we are serving and our costs. This will
give listeners more knowledge about our restaurant and food.
In addition, we will do monthly bazaar and monthly events. For example our monthly theme will
be healthy food bazaar. This will create awareness for health conscious customers who will
always come every month to buy healthy food and products and also check out if there are any
latest health products in the market.
 60

3.6.5 People
People refer to the customers, employees, management and everybody else involved in it.
It is essential for everyone to realize that the reputation of the brand that you are involved with is
in the people's hands. Every department in own restaurant have to cooperate and manager have
to good system and marketing. Own business is efficiency to restaurant and own restaurant is
training employee all the month and look after employee all the time. The role of own company
is strict for the employee can’t mistake the role. If the employee makes mistake the role, the
manager will punish them and the employee is impressed for customer, they have the reward
from manager.

3.6.6 Process

It refers to the methods and process of providing a service and is hence essential to have
a thorough knowledge on whether the services are helpful to the customers, if they are provided
in time, if the customers are informed in hand about the services and many such things. In the
restaurant department, material always fresh and healthy and cooking is clean and safety. The
serve of employee is very good and always take care the customer in the eating. The organize
department, own business have the employee who helpful to the customer provide satisfy of
customer such as timetable, place etc. Art gallery department, there are the employee is
knowledge about gallery to give information that the customer want to know and attractive point
of restaurant and the last department, souvenir.

3.6.7 Physical (evidence)

It refers to the experience of using a product or service. When a service goes out to the
customer, it is essential that you help him see what he is buying or not. For example- brochures
are interest to customer who wants to read it. The customer satisfaction to use service of our
business then they tell others by mouth-to-mouth. The important of Thailand is smile, so the
employees should smile to customer as always, the customer feel good for reservation, to clean
in the shop and comfortable in the restaurant.
 61

3.7 Market Forecast

Nowadays the consumers have expected to get from product and service in market places.
They make decision to buy the product that become to basic factor in every product. First,
product and service that consume uncomplicated focus on comfortable. Second, the product and
service make better life style from ever daily life. Finally, not take advantage the consumer.
Market of healthy food the seller interesting to produce healthy food in their brand name and
have a many menus. So, we want to famous in segment of market. Tendency of adaptation in
healthy food market have many segment i.e. quality or value added of healthy food by make
originality healthy food not do over from original favor. We design Art Gallery style in our
restaurant and make food catering as drawing. This ideas ours team of healthy food and Art
Gallery will to development the product to choose ingredient from the good location and good
herb for make the best new recipe and make the customer feel relax and enjoyment with Art
Gallery Zone. Even ours price of product per menu but value added from originality have
influence and long term of consumer. We should to tell the consumer for openly ingredient in
menu to make consume customer believe that they get from ours product no have bad result in
their health more than they expectation. The select consume from new market segment
especially in Chiang Rai to proper and observe behavior of them, when invest to open business
we should to thinking about competitor and people who love their health in Chiang Rai. If we
want to branch out it just take the product to trade show by big trade show for support image of
ours restaurant. When have a new recipe, will sale support to make test consumer eat free for
motivated them. Give bookmark to get knowledge about advantage of Thai herb, when
consumer come to buy they will know the details about Thai herb and open channel to distribute
ours product. So, healthy food and Art Gallery is choice to people who responsible in favor and
benefit for health.
From the first factor that will see manufacture of healthy food restaurant have efficient
and possible tendency in business if we evaluate competitor in Chiang Rai. But if the consumer
can remember ours brand, we can buy in high price in addition size of expand market have
tendency always and competitor in healthy food product is haven’t other competitor make start
business seriously and popular in other people. However if ours company will be success in this
business we would to give importance thing for consumer and service.
We spend to marketing expense for increase advertisement
 62

3.7.1 Figure1: year 1

Months Brochure Newspaper Sport Signboard Income

Radio (Baht)
January 3,000 1000 4,750 12,000 20,750
February 3,000 1000 4,750 12,000 20,750
March 3,000 1000 4,750 12,000 20,750
April 1,500 450 4,500 8,000 14,450
May 1,500 450 4,500 8,000 14,450
June 1,500 450 4,500 8,000 14,450
July 3,000 1,000 4,500 12,000 20,750
August 3,000 1,000 4,500 12,000 20,750
September 3,000 1,000 4,500 12,000 20,750
October 1,500 450 4,500 8,000 14,450
November 1,500 450 4,500 8,000 14,450
December 1,500 450 4,500 6,000 3,450
Total 27,000 8,700 54,750 118,000 200,200

14000

12000

10000

8000
Brochure
6000 Newspaper
4000 Sport
Signboard
2000

0
 63

3.7.2 Figure1: year 2

Months Brochure Newspaper Sport Signboard Income
Radio (Baht)
January 1,000 - 4,500 - 5,500
February 1,500 450 4,500 4,500 10,950
March 1,500 450 4,500 4,500 10,950
April 1,500 450 4,500 4,500 10,950
May 2,000 450 4,500 5,000 11,950
June 2,000 450 4,500 7,500 14,450
July 2,000 750 4,500 7,500 14,750
August 2,500 1,000 5,000 9,000 17,500
September 2,500 1,000 5,000 9,000 17,500
October 2,000 450 5,000 7,500 14,950
November 1,500 450 4,500 4,500 10,950
December 1,500 450 4,500 3,000 9,450
Total 21,500 6,350 55,500 66,500 149,850

10000
9000
8000
7000
6000
5000 Brochure
4000 Newspaper
3000 Sport
2000 Signboard
1000
0
 64

3.7.3 Figure1: year 3

Months Brochure Newspaper Sport Signboard Income
Radio (Baht)
January 450 - 4,500 - 4,950
February 1,000 450 4,500 3,000 8,950
March 1,000 450 4,500 3,000 8,950
April 1,000 450 4,500 3,000 8,950
May 1,200 450 4,500 4,000 10,150
June 1,200 450 4,500 4,000 10,150
July 1,300 750 5,000 4,500 11,550
August 1,500 1,000 5,000 6,000 13,500
September 1,500 1,000 5,000 6,000 13,500
October 1,300 750 4,500 4,500 11,050
November 1,200 450 4,500 3,000 9,150
December 1,200 450 4,500 3,000 9,150
Total 13,850 6,650 55,500 44,000 120,000

7000

6000

5000

4000
Brochure
3000 Newspaper

2000 Sport
Signboard
1000

0
 65

3.7.4 Figure1: year 4

Months Brochure Newspaper Sport Signboard Income

Radio (Baht)
January 450 - 4,500 - 4,950
February 450 450 4,500 - 5,400
March 450 450 4,500 - 5,400
April 450 450 4,500 - 5,400
May 1,000 450 4,500 3,000 8,950
June 1,200 450 4,500 3,000 8,950
July 1,300 750 5,000 4,500 11,550
August 1,500 1,000 5,000 5,000 12,500
September 1,500 1,000 5,000 5,000 12,500
October 1,200 750 4,500 3,000 9,450
November 450 450 4,500 - 5,400
December 450 450 4,500 - 5,400
Total 10,400 6,650 55,500 23,500 95,850

6000

5000

4000

3000 Brochure
Newspaper
2000
Sport
Signboard
1000

0
 66

3.7.5 Figure1: year 5

Months Brochure Newspaper Sport Signboard Income
Radio (Baht)
January 450 - 4,500 - 4,950
February 450 450 4,500 - 5,400
March 450 450 4,500 - 5,400
April 450 450 4,500 - 5,400
May 1,000 450 4,500 3,000 8,950
June 1,000 450 4,500 3,000 8,950
July 1,000 750 5,000 4,500 11,250
August 1,500 1,000 5,000 5,000 12,500
September 1,500 1,000 5,000 5,000 12,500
October 1,000 750 4,500 3,000 9,250
November 450 450 4,500 - 5,400
December 450 - 4,500 - 4,950
Total 9700 6,200 55,500 23,500 94,900

6000

5000

4000

3000 Brochure
Newspaper
2000
Sport
1000 Signboard

0
June
April

September

November
October
August
January

February

March

May

July

December
 67

3.8 Sale Forecast/ Profit Estimation

Sale forecast our company analyze from total population of Chiang Rai in year 2010 has
around 1,194,933 people, only downtown in Chiang Rai has 222,223 people. And our target
population age between 25-40 year old is 33,657 (http://203.113.86.149/hpstat9/inhouse.htm )
we forecast 20% will concern about healthy and have salary 8,500-50,000 because our restaurant
have high positioning so that it have scope to forecast the customer target , so our local target it’s
going to be
33,657*20% = 6,732 person
Visitor 1,680,248 per year or 140,021 per month, but we just estimate amount of tourists 5% of
month it’s going to be (http://chiangrai.nso.go.th/nso/project/search/result_by_department.jsp)
140,021*5% = 7,001 person per month
7,001/30 = 234 person per day
So the total of target both local people and tourist is 6,732+234 = 6,966
According to information of Chiang Rai restaurant club, we have analyzed 35 restaurants that
rather similar lifestyle and family restaurant, in which customer can choose instead our
restaurant. So we estimate that our target will be go to another restaurant
(http://www.crr-
club.com/index.php?option=com_customproperties&view=show&task=show&Itemid=1&cp_lo
cation=muang&cp_foodtype=all&cp_resstyle=family&cp_time=all&submit_search=+Search...)
Quantity Major of Target Minor of Target
local people 222,223 33,657 6,732
Tourist 140,021 14,022 234
total 362,244 47,679 6,966
6,966/35 = 200 per
day

Amount of restaurant in Chiang Rai city is 35, so customer per each restaurant is 200
approximately per day. We estimate by each restaurant have the same rate. Price per each person
is 200
 68

Our growth rate will be increase 10% each year within 5 years.
Year1
Months Sale forecast
January
February
March
April 766,150
May 664,600
June 681,600
July 580,000
August 550,500
September 568,700
October 669,600
November 764,300
December 943,900
Total 9,030,750

Year 2
Months Sale forecast
January 1,242,000
February 1,050,870
March 974,740
April 881,073
May 764,290
June 783,840
July 667,000
August 633,075
September 654,005
October 770,040
November 878,945
December 1,085,485
Total 10,385,363
 69

Year 3
Months Sale forecast
January 1,428,300
February 1,208,501
March 1,120,951
April 1,013,233
May 878,934
June 901,416
July 767,050
August 728,036
September 752,106
October 885,546
November 1,010,787
December 1,248,308
Total 11,943,167

Year 4
Months Sale forecast
January 1,642,545
February 1,389,776
March 1,289,094
April 1,165,218
May 1,010,774
June 1,036,628
July 882,108
August 837,242
September 864,922
October 1,018,378
November 1,162,405
December 1,435,554
 70

Total 13,734,642

Year 5
Months Sale forecast
January 1,888,927
February 1,598,242
March 1,482,458
April 1,340,001
May 1,162,390
June 1,192,123
July 1,014,424
August 962,828
September 994,660
October 1,171,135
November 1,336,765
December 1,650,887
Total 15,794,838

2,000,000

1,800,000

1,600,000

1,400,000

1,200,000 Year1
Year2
1,000,000
Year3
800,000
Year4
600,000
Year5
400,000

200,000

0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
 71

Conclusion
Our restaurant emphasizes and gives precedence to external factor to run the Company
for eliminates the problems that will happen in the future such as political/legal, economic,
socio-cultural, demographic, and technological. We analyze about the competition of our
company that have more one. Those are 3C Analysis (Competitor, Customer, and Competitive).
We must know about their opportunities and weak for adapt and apply in our company. Our
restaurant thinks to create marketing mix strategy (7P’s) to make different from other competitor
and customers unknown before. The market forecast is an important thing that every company
must forecast the feasibility to sell product or service in that market. Furthermore, sale
forecast/profit estimation is thing that hard to forecast because we must assume to get sale and
profit which will happen or not happen. We hope the customers come and taste our product will
be impression.
 72

Chapter 4

Technical Feasibility Study

4.1 Product characteristics

Healthy Food
Food is the most important factor in life. Choosing to eat food, it is essential to the body,
because if we choose to eat nutritious foods, it make healthy body and mind, it would be nice, So
now food healthy is popular alternative to the loved ones health.
health. And it is a very attractive
alternative at this time because it is a food supplements in all categories. Which are essential to
the development of physical, psychological, emotional and intellectual.
4.1.1. Eat according to blood type

Eat according to blood

lood type. Is a new trend that is popular now because each blood group
has different chemicals, but have Antigen, there are catalysts for the body immune system which,
all foodd have Protein as free radicals and have ductile properties and draws blood sticks called
"Lectin” iff you eat foods that contain Lectin not suitable for blood, itt would be to interfere with
the digestive system, create insulin, metabolism and the balance of hormones.
 73

4.1.1.1 Group O blood Set

Blood is blood type O or caveman hunter. (A group of ancient humans and is believed to be the
first blood in the world. Later, the body adjusts to the fight against disease Evolution is a change
from a Fruit Co A, B, A, B, at a later time), people with O blood type is always the risk of
gastric disease. Because of stomach acid is high. But there are good properties in small animal.
Health care focused on eating protein. To particularly meat protein and exercise a lot. Vegetable
food should be derived from vegetable growing in the sun. Vegetables - fruit colors such as
tomato, plum, prune foods kelp Avoid foods from the milk, coffee, soft drinks, black tea,
watermelon, cantaloupe, corn, wheat, bread, red beans, cabbage and cauliflower especially
cabbage and cauliflower It contains substances that interfere
interfere with the functioning of the thyroid
gland. Blood is a low thyroid hormone levels. Is easy with risk of thyroid disease

Menu Price
Pandan with chicken 60 Baht

Steamed Salmon in Soy Sauce 120 Baht

Grilled chicken breast, milk fresh 60 Baht

lemon grass

Chicken soup with bamboo tissue 95 Baht

 74

Crabs with Glass Noodles in Clay 150 Baht

pot

Steamed Fish in Lemon Sauce 100 Baht

Kung Fu Fried Poriukhing 55 Baht

Spicy Shrimp Salad 65 Baht

Banana Berry Smoothie 69 Baht

Apple Banana Smoothie 69 Baht

 75

Orange Cake 59 Baht

4.1.2 Group A blood Set

Blood Type A people tend to Europe. The body has less acid in the stomach. Need to
avoid the consumption of meat and other foods. Avoid the tomato, potato, pepper, mushrooms,
cauliflower, olives, mango, papaya, orange, black tea, beer, soda, soft drinks, should eat their
th
fish, beans, rice, garlic, pumpkin, carrot, vegetables Spinach, Broccoli Block, pineapple, cherry,
lemon, green tea, red wine, coffee and ginger to help stimulate more acid. Types of moderate
exercise such as golfing, hiking, swimming, dancing, yoga, meditation,
meditation, dance boxing China
Menu Price
Stuffed with tofu, seaweed 60 Baht

Chicken BBQ Hot & Spicy 65 Baht

Mackerel Egameceam 55 Baht

 77

Best Lemonade Ever 49 Baht

Smooth Sweet Tea 49 Baht

Bualoy Ginger 49 Baht

Custard Dog 49 Baht

4.1.1.3 Group B blood Set

Blood type B are populations in Asia. Are group of people with digestion and stress
response goods. The food they eat meat such as beef, chicken, turkey, rabbit, beef, fish, deep sea
fish such as the international grain, fish-eyed,
fish milk and dairy products,
ucts, eggs, oatmeal, brown rice,
green leafy vegetables such. Avoid foods from poultry such as chicken, ducks, geese, birds, fruit,
their ruby, pear, tomato, peanut, soybean, sesame, sunflower seeds. The exercise must focus on
non-violent and relax the bodyy by listening to music or meditate.
Menu Price
Grilled Barramundi with Avocado 75 Baht
Orange Salsa
 78

Stir-Fried Crab Meat with Curry 99 Baht

Power

Fried fish with tamarind sauce

89 Baht

Thai Fish cake

55 Baht

45 Baht
FRIED EGG IN CLEAR SOUP

Steamed Curried Fish 55 Baht

Prawn & Shrimp Paste with Soya 45 Baht

Bean Oil Fried Rice
 79

Head Lettuce Stewed with Shitakae 79 Baht

Mushroom Soup

Spicy Apple and Hard-boiled Egg 49 Baht

Salad

Fluffy Tuna Spicy Salad 59 Baht

Rico's Passionate Pink Honey 49 Baht

Lemonade

Refreshing Cucumber Lemonade 49 Baht

Spiced Apricot Cider 49 Baht

 80

Strawberry Shortcake 49 Baht

Top Fruit Salad 49 Baht

4.1.1.4 Group AB blood Set

Blood type AB. Avoid foods that are tropical fruit. But it should be eaten warm water mixed
with lemon, grape, plum, raspberry, cherry, food, their tofu, garlic, radishes, milk, yoghurt, nuts,
fish, sea exercises focus on yoga, cycling, Golf, swimming.

Menu Price
Salad of White Turmeric, Salted 79 Baht
Prawns and Pork

Stir-Fried Squid with Salted Duck 69 Baht

Eggs

Rice Noodles with Shrimp and 59 Baht

Aromatic Coconut Sauce
 81

Silver Pomfret in Three Flavors 105 Baht

Tamarind Sauce

Salad of Thai Milkweed Flower 89 Baht

Fresh Coconut Milk Tom Yum Soup 89 Baht

of Grilled Banana Blossom and
Chicken

Cheese salad, fried chicken, baked 89 Baht

sesame

Ink stuff 79 Baht

Ua frog 79 Baht
 82

Salad Strawberry Berry Shrimp 69 Baht

Apple Grape Drink 49 Baht

Mint and Fruit Smoothie 59 Baht

Red, White, and Blue Fruit Smoothie 59 Baht

Blueberry Pie 69 Baht

Blueberry Cheesecake 69 Baht

Caramel custard, fruit Card 59 Baht

 83

There are also reports that each blood type is the risk of different diseases such as cancer,
heart disease, however, eating the blood, it has both supported and disagreed. But when
knowledge of this influx to the culture of health care already I try to study and note that what we
eat and then to have an effect or causes the body to a problem or not.

Food is the most important thing in health care. We eat the body we receive them. Is of
great benefit, it is your body. When the body is not receiving a penalty, it is expressed in the
form of the disease. But if eating Thai style mainly eat fish. Vegetarian basically Element, or eat
in with the Thai culture, Thai-style health care. Feeding the blood is added to the knowledge we
know that the world of health care promotion, he had new knowledge to provide guidelines for
health care, we sure enough.
(http://health.kapook.com/%E0%B8%AD%E0%B8%B2%E0%B8%AB%E0%B8%B2%E0%B8
%A3%E0%B8%95%E0%B8%B2%E0%B8%A1%E0%B8%81%E0%B8%A3%E0%B8%B8%
E0%B9%8A%E0%B8%9B%E0%B9%80%E0%B8%A5%E0%B8%B7%E0%B8%AD%E0%B
8%94/)

http://www.dumenu.com/ http://www.thaifoodmaster.com/recipes

http://allrecipes.com/Recipe/Banana-Berry-Smoothie-III/MoreRecipesLikeThis.aspx
 84

4.2 The Location and Building

4.2.1 Land
This is located in the city in Chiang rai and near market, Sirikorn market. We can contact to
number telephone is 081-9517343 and 081-7077868. We can rent this land offer for rental is
70,000 per month and need to pay advance for about 6 month every year , that need to prepaid
about 420,000 per half year

4.2.1.1 Map
 85

4.2.2 Building

IM Sook restaurant will build two storied, for the follower construction that we
use.

Core building Quantity Per once

1 Concrete surface is oily 1 floor 267 m*m 500 133,500

2 Concrete surface is oily 2 floor and stairs 228.6 m*m 500 114,300
3 Pillar and cupola 267 m*m 1400 373,800
Ceiling makes for Gypsum Smooth
4 plaster 495.6 m*m 325 161,070
5 Masonry wall plaster 952 m*m 500 476,000
6 Big door 3 unit 15000 45,000
7 Small door 2 unit 3,500 7,000
8 Sewage system toilets and bathroom 5 unit 10,000 50,000
9 Electrical work 35 unit 750 26,250
10 Color work 1904 m*m 135 257,040
11 Big Concrete in front of the store 1 unit 12,500 12,500
12 small Concrete in front of the store 1 unit 4,500 4,500
13 Pool and Sewage system 1 unit 12,000 12,000
14 Wood parquet 99 m*m 750 74,250
Total 1,747,210
 86

4.3 Dimension of Restaurant

Our restaurant is a modern and art gallery style. We are creating the building to modern
within white color style. We use white color to appropriate with our concept. That can show our
restaurant we are can provide good and clean to quality standard for customer and make them
feel warm and happy. However our restaurant has 2 floors and in could to restaurant, office,
relax zone, kitchen room, laundry & dishwasher room, toilet and store.

Floor1: There are 7 zone that including restaurant, kitchen; relax zone, toilet, storeroom, office,
and outdoor zone.

Galler
 87

Floor2: In 2nd floor there are three zones including gallery, restaurant and toilet.
88
 89

4.3.1 Restaurant
Restaurant is the main to doing our business to preparing and Serve Food, drink and
dessert to customers. Restaurant zone include, television, air condition, fan, cabinet, table and
chair, sofa, counter bar etc. this zone receive visitors.

Equipment Unit Price Total

Air condition 1 15,900 15,900

TV. 1 20,900 20,900

loudspeaker 1 2,000 2,000

calculator 1 2,500 2,500

Computer 1 25,750 25,750

telephone 1 590 590

plug 1 89 89

lamp 3 1,200 1,200

Cabinet for cake 1 20,000 20,000

 90

Fire 1 620 620

Table + chair (L) 6 4,750 28,500

Table + Chair (M) 8 2,500 20,000

Counter bar 1 17,300 17,300

Calculator 1 340 340

Calendar 1 30 30

Toothpick 15 20 300

Seasoning 6 80 480
 91

Air refresher 1 1,500 1,500

Table Cloth 15 10 150

Wall painting 9 500 4,500

Pen 1 125 125

Patch 2 61 122

 
 3 20 60

bin (size m) 1 140 140

plant 4 150 600

Total 163,696
 92

4.3.2 Office
Office room control all of activity in own business such as, finance account record, store,
document file about own restaurant, order product in the stock. Office room have many
equipment which use employee working example, table , air condition ,cabinet, pen, file,
telephone, fax etc

Equipment Unit Price Total

Table 1 1,700 1,700

Chair 1 1,750 1,750

Computer 1 25,750 25,750

Telephone 1 590 590

Fax 1 2,990 2,990

Calculator 1 340 340

File Cabinet 3 480 1,440

File 20 28 560
 93

calendar 1 30 30

Clock 1 150 150

Locker 1 5,000 5,000

Job card 1 118/pack 118

Receipt 5 20 100

 1 950 950

Electronic time recorder 1 9,400 9,400

Copy paper 2 94 188

Scoth tape 4 15 60
 94

Pen 1 125 125

Patch 1 61 61

Paper stab 3 20 60

Scissors 1 80 80

bin (size m) 1 140 140

Total 51,582

4.3.3 Kitchen
This zone includes equipment in cooking by chef. So, restaurant zone is very important
to own business. Manager and employees should attend it.

Kitchen (Electric equipment)

Equipment Unit Price Total
ELECTRIC FRYER 1 13,375 13,375

Refrigerator 1 54,900 54,900

LG GC-R207WTC
 95

freezer 1 15,650 15,650

SANYO Sanyo SCR-T100G
Size 9.0 Q

Oven 1 7,800 7,800

Hailer Microwave
Convection Oven - Stainless
Steel
1 4,990 4,990
ELECTRIC FRYER

Gas infrared & Spark units 3 120 360

GAS 2 890 1,780

Cooker hood 1 11,900 11,900

ELECTROLUX EFC 650 X

1 2,890 2,890
Food grinder

3,990 3,390
Mixer (cooking) 1
 96

Filter 1 3,150 3,150

Pruio, UF-5BX4

1 3,950 3,950
Shaker
BUONO BUO

Drinking water , Sanyo 1 5,290 5,290

1 2,090 2,090
Rice cooker

Water heater 1 2,420 2,420

1 3,390 3,390
Juice extractor

Total 137,325

Kitchen (equipment)
zinc 1 4,980 4,980

Wall Cabinet 1 2,120 2,120

 97

Grill basket 1 2,480 2,480

Stainless steel tray 3 120 360

pot 2 428 856

4 980 3,920
pan

AUTOCAVE 1 2,019 2,019

Glass (dozen) 15 240 3,600

-long glass (dozen) 3 564 1,692

 98

-wine glass (dozen) 2 720 1,440

-ice-cream glass (dozen)

2 744 1,488

jar 4 278 1,112

Ice bucket 30 89 2,670

tray 5 294 1,470

Spoon-fork-knife 124 1,866

89 , 112
 99

Chopsticks (pair) 100 2 200

tea spoon (dozen) 3 20 60

knife cut fruit 2 64 128

Knife cut meat 3 173 519

Butcher 2 113 226

Knife Storage 1 399 399

 100

ladle 3 79 237

turner 2 120 240

sieve 1 139 139

scissors 1 52 52

plate 1 S- 44 3,700
M-59
L-75

cup S- 58 2,450
1 M-84
L-121

tong 30 15 450

ice scoop 1 59 59

wrap 1 69 69
 101

Corkscrew 2 39 78

corkscrew 1 369 369

basket 1 94 94

box 5 89 445

screen of fruits 1 339 339

foam box (pack) 2 40 80

plastic bag (pack) 2 35 70

8*16

tissue 2 23 46

napkin 3 29 87
 102

Board 1 199 199

Thermal Gloves 4 39 156

Soap 1 15 15

Dishwashing 1 24 24

Scott bright 3 3 9

bin 2 199 398

Plastic Bag (Pack) 2 112 224

Apron 4 125 500

cabinet 1 2,799 2,799

 103

wheelbarrow 1 4,560 4,560

bell 1 120 120

Total 51,613
 104

4.3.4 Relax Zone

Relax zone is room which customer can rest and relax in this room. Relax room relief for
stressed executives. The zone has sofa, television, air condition, massage chair etc.
Supplies/ Equipment Unit Price Total
Loudspeaker Pionner Series 3 1 19,000 19,000
Speaker Systems S-31

plug 1 200 200

FUSE 8 Slot VKF 2X1

MYW-825

WATER PUMP 1 4,360 4,360

Hitashi WT-P100GP

Air conditioner 1 13,300 13,300

MITSUBISHI

table 2 2,700 5,400

sofa 1 18,500 18,500

Sofa Koncept Mirada

1 4,990 4,990
Bookshelf Index
Contempo/950
 105

1 450 450
Newspaper stand OP7

flowerpot 4 150 600

Jardiniere

4 790 3,160

Umbrella Index

Total 69,960

4.3.5 Storeroom
Store room is keeping all of tool and equipment that use in the restaurant. The equipment
in the store is tool and equipment of cleaning such as Broom, Wood dust, Glass cleaner and
Toolbox.

Supplies/ Equipment Unit Price Total

1 590 590
Mop Turbo swop

2 47 94
Dustpan

2 57 114
Broom
 106

2 75 150
Wood dust

1 45 45
Glass cleaner LIPTONIC 300
cc

1 180 180
Liquid Floor M Clean Floor

1 218 218
SUNLIGHT 3.8 L

1 69 69
Cleaner bathrooms 2 Point key
clean

2 69 138
Toilet brush Scotch brite

5 52 260
Tripe ss115 11*11

Tissue 5 42 210

Total 2,068
 107

4.3.6 Art gallery

Supplies/Equipment Unit Price Total

picture 24 290 6,960

 1 2,500 2,500

 1 850 850

Air conditioner MITSUBISHI 1 13,300 13,300

( ECONO AIR ) MODEL.
MS-SGE09VC
SGE09VC 8478 BTU
Total 23,610

4.3.7 Toilet
In toilet room in the store, within has Toilet bowl, Bidet, Toilet tissue box, Lavatory,
Toilet hose, Mirror Price, Sink hydrant, Bath Screen, Bronze chromium sewer, White hose,
Navel basin, Door knob, Miter Price, Doors.

Supplies/Equipment Unit Price Total

4 6,380 51,320
Washbasin
TOTO LW790U/LW790F

rubber tube 4 70 280

 108

4 120 480
Faucet

4 105 420
Mirror

Soap box 4 350 1,400

4 199 796
Trash

4 950 3,800

Ventilators MITSUBISHI EX-20SH

4 4,240 16,960
flush toilet

4 340 1,360
Hanging bag American Standard Seva
K-6581-42-N
Total 76,816
 109

4.3.8 Cleaning Room

Cleaning room is store to cleaning equipment such as wash and wash dishes. Include,
Dishwasher,, Washing machine, square plastic baskets, Wash basin.
Art gallery, visitor look own pictures in this room and can buy some picture that u want. Picture
is drawing by famous painter of the located. This room decorates elegant style.

Supplies/Equipment Unit Price Total

1 14,790 14,790

2 99 198
Square plastic baskets 9905

10 18 180

1 3,790 3,790
Wash basin.
basin MEX - DL86

2 120 120
Sunwa Faucet

1 50 50
Trash Standard RW-9073 8 L Blue gray
color (ET)
(
 110

1 200 200
FUSE 8 Slot VKF 2X1 MYW-825

1 218 218
SUNLIGHT 3.8 L

1 130 130
Laundry Liquid

Total 19,676

Summary Cost of layout

Total cost of Restaurant 163,696

Total cost of Office 51,582
Total cost of Kitchen Electric equipment 137,325
Total of Kitchen equipment 51,613
Total of Relax Zone 69,960
Total of Cleaning room 19,676
Total of Equipment 493,852
 111

4.4 Pre Operating Cost

4.4.1 Cost of request electric

According to the landscape last time is Phu-Lae restaurant, so we no need to do require

of kilowatt electricity meter and electric water, it was installed.

Cost of setting number of telephone 200 Baht

WiFi intrnet 15 M 1,985 Baht
Cost of insurance and install UBC True visions 3,000 Baht
Total cost of request electric 5,185 Baht

4.4.2 Cost of Commercial Registration

We register at Department of business development; Chiang Rai by register is business

one owner. Pay only register fee 5o baht and tax payment as same as normal person by pay two
times a years. (www.dbd.go.th)

4.5 Cost of investment

4.5.1 Pre operating expense
Pre operating expense Initial
Total cost of request electric 5,185
Cost of Commercial Registration 50
Prepaid rental land 70,000
Total 75,235
 112

4.5.2 Cost of layout

Total cost of Restaurant 163,696
Total cost of Office 51,582
Total cost of Kitchen Electric equipment 137,325
Total of Kitchen equipment 51,613
Total of Relax Zone 69,960
Total of cleaning room 19,676
Total Cost of layout 493,852

4.5.3 Direct labor cost

Administrator 16,000
Manager 11,000
Accountant 7,000
Executive Chef 15,000
Chef 26,000
Chef assistant 10,000
Cashier 14,000
Waiter 40,000
Food runner 8,000
Water bar 10,000
Receptionist 7,000
Housekeeper 4,000
cleaner 4,000
Security guard 6,000
Total 178,000
 113

4.6 Depreciation: Year1

Investment 2009 Cost January Febuary March May April June July August September October November December Total Salvage value
Building 1,747,210 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 331,970 87,361
Air condition 15,900 252 252 252 252 252 252 252 252 252 252 252 252 3,021 795
TV. 20,900 331 331 331 331 331 331 331 331 331 331 331 331 3,971 1,045
loudspeaker 2,000 32 32 32 32 32 32 32 32 32 32 32 32 380 100
calculator 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 125
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 1,288
telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 30
Lamp 1,200 19 19 19 19 19 19 19 19 19 19 19 19 228 60
Cabinet for cake 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 1,000
Fire 620 10 10 10 10 10 10 10 10 10 10 10 10 118 31
Table+Chair(L) 28,500 451 451 451 451 451 451 451 451 451 451 451 451 5,415 1,425
Table+Chair(M) 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 1,000
Counter bar 17,300 274 274 274 274 274 274 274 274 274 274 274 274 3,287 865
Air refresher 1,500 24 24 24 24 24 24 24 24 24 24 24 24 285 75
Wall painting 4,500 71 71 71 71 71 71 71 71 71 71 71 71 855 225
Table 1,700 27 27 27 27 27 27 27 27 27 27 27 27 323 85
Chair 1,750 28 28 28 28 28 28 28 28 28 28 28 28 333 88
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 1,288
Telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 30
Fax 2,990 47 47 47 47 47 47 47 47 47 47 47 47 568 150
File Cabinet 1,440 23 23 23 23 23 23 23 23 23 23 23 23 274 72
Clock 150 2 2 2 2 2 2 2 2 2 2 2 2 29 8
Locker 5,000 79 79 79 79 79 79 79 79 79 79 79 79 950 250
 950 15 15 15 15 15 15 15 15 15 15 15 15 181 48
Electronic time recorder 9,400 149 149 149 149 149 149 149 149 149 149 149 149 1,786 470
ELECTRIC FRYER fried 13,375 212 212 212 212 212 212 212 212 212 212 212 212 2,541 669
Refrigerator LG GC-R207WTC 54,900 869 869 869 869 869 869 869 869 869 869 869 869 10,431 2,745
freezer SANYO Sanyo SCR-T100G Size 9.0 Q 15,650 248 248 248 248 248 248 248 248 248 248 248 248 2,974 783
Oven Hailer Microwave Convection Oven - Stainless Steel 7,800 124 124 124 124 124 124 124 124 124 124 124 124 1,482 390
ELECTRIC FRYER 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 250
Gas infrared & Spark units 360 6 6 6 6 6 6 6 6 6 6 6 6 68 18
Cooker hood ELECTROLUX EFC 650 X 11,900 188 188 188 188 188 188 188 188 188 188 188 188 2,261 595
Food grinder 2,890 46 46 46 46 46 46 46 46 46 46 46 46 549 145
Mixer (cooking) 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 170
Filter Pruio, UF-5BX4 3,150 50 50 50 50 50 50 50 50 50 50 50 50 599 158
Shaker BUONO BUO 3,950 63 63 63 63 63 63 63 63 63 63 63 63 751 198
Drinking water , Sanyo 5,290 84 84 84 84 84 84 84 84 84 84 84 84 1,005 265
Rice cooker 2,090 33 33 33 33 33 33 33 33 33 33 33 33 397 105
Water heater 2,420 38 38 38 38 38 38 38 38 38 38 38 38 460 121
Juice extractor 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 170
zinc 4,980 79 79 79 79 79 79 79 79 79 79 79 79 946 249
Wall Cabinet 2,120 34 34 34 34 34 34 34 34 34 34 34 34 403 106
Grill basket 2,480 39 39 39 39 39 39 39 39 39 39 39 39 471 124
Stainless steel tray 360 6 6 6 6 6 6 6 6 6 6 6 6 68 18
Pot 856 14 14 14 14 14 14 14 14 14 14 14 14 163 43
Pan 3,920 62 62 62 62 62 62 62 62 62 62 62 62 745 196
AUTOCAVE 2,019 32 32 32 32 32 32 32 32 32 32 32 32 384 101
Board 199 3 3 3 3 3 3 3 3 3 3 3 3 38 10
bin 398 6 6 6 6 6 6 6 6 6 6 6 6 76 20
 114

cabinet 2,799 44 44 44 44 44 44 44 44 44 44 44 44 532 140

wheelbarrow 4,560 72 72 72 72 72 72 72 72 72 72 72 72 866 228
Loudspeaker Pionner Series 3 19,000 301 301 301 301 301 301 301 301 301 301 301 301 3,610 950
WATER PUMP 4,360 69 69 69 69 69 69 69 69 69 69 69 69 828 218
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 665
table 5,400 86 86 86 86 86 86 86 86 86 86 86 86 1,026 270
Sofa Koncept Mirada 18,500 293 293 293 293 293 293 293 293 293 293 293 293 3,515 925
Bookshelf Index Contempo/950 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 250
Newspaper stand OP7 450 7 7 7 7 7 7 7 7 7 7 7 7 86 23
Umbrella Index 3,160 50 50 50 50 50 50 50 50 50 50 50 50 600 158
picture 6,960 110 110 110 110 110 110 110 110 110 110 110 110 1,322 348
statue 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 125
 850 13 13 13 13 13 13 13 13 13 13 13 13 162 43
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 665
Washbasin 51,320 813 813 813 813 813 813 813 813 813 813 813 813 9,751 2,566
rubber tube 280 4 4 4 4 4 4 4 4 4 4 4 4 53 14
Faucet 480 8 8 8 8 8 8 8 8 8 8 8 8 91 24
Mirror 420 7 7 7 7 7 7 7 7 7 7 7 7 80 21
Soap box 1,400 22 22 22 22 22 22 22 22 22 22 22 22 266 70
Trash 796 13 13 13 13 13 13 13 13 13 13 13 13 151 40
Ventilators MITSUBISHI EX-20SH 3,800 60 60 60 60 60 60 60 60 60 60 60 60 722 190
flush toilet 16,960 269 269 269 269 269 269 269 269 269 269 269 269 3,222 848
Hanging bag American Standard Seva 1,360 22 22 22 22 22 22 22 22 22 22 22 22 258 68

 !" 14,790 234 234 234 234 234 234 234 234 234 234 234 234 2,810 740
Wash basin. MEX - DL86 3,790 60 60 60 60 60 60 60 60 60 60 60 60 720 190
Sunwa Faucet 120 2 2 2 2 2 2 2 2 2 2 2 2 23 6
Depreciation-Equipment 559,502 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 106,305
 115

Year 2:
Investment 2010 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 2
Building 1,747,210 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 331,970 663,940
Air condition 15,900 252 252 252 252 252 252 252 252 252 252 252 252 3,021 6,042
TV. 20,900 331 331 331 331 331 331 331 331 331 331 331 331 3,971 7,942
loudspeaker 2,000 32 32 32 32 32 32 32 32 32 32 32 32 380 760
calculator 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 950
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 9,785
telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 224
Lamp 1,200 19 19 19 19 19 19 19 19 19 19 19 19 228 456
Cabinet for cake 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 7,600
Fire 620 10 10 10 10 10 10 10 10 10 10 10 10 118 236
Table+Chair(L) 28,500 451 451 451 451 451 451 451 451 451 451 451 451 5,415 10,830
Table+Chair(M) 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 7,600
Counter bar 17,300 274 274 274 274 274 274 274 274 274 274 274 274 3,287 6,574
Air refresher 1,500 24 24 24 24 24 24 24 24 24 24 24 24 285 570
Wall painting 4,500 71 71 71 71 71 71 71 71 71 71 71 71 855 1,710
Table 1,700 27 27 27 27 27 27 27 27 27 27 27 27 323 646
Chair 1,750 28 28 28 28 28 28 28 28 28 28 28 28 333 665
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 9,785
Telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 224
Fax 2,990 47 47 47 47 47 47 47 47 47 47 47 47 568 1,136
File Cabinet 1,440 23 23 23 23 23 23 23 23 23 23 23 23 274 547
Clock 150 2 2 2 2 2 2 2 2 2 2 2 2 29 57
Locker 5,000 79 79 79 79 79 79 79 79 79 79 79 79 950 1,900
 950 15 15 15 15 15 15 15 15 15 15 15 15 181 361
Electronic time recorder 9,400 149 149 149 149 149 149 149 149 149 149 149 149 1,786 3,572
ELECTRIC FRYER fried 13,375 212 212 212 212 212 212 212 212 212 212 212 212 2,541 5,083
Refrigerator LG GC-R207WTC 54,900 869 869 869 869 869 869 869 869 869 869 869 869 10,431 20,862
freezer SANYO Sanyo SCR-T100G Size 9.0 Q 15,650 248 248 248 248 248 248 248 248 248 248 248 248 2,974 5,947
Oven Hailer Microwave Convection Oven - Stainless Steel 7,800 124 124 124 124 124 124 124 124 124 124 124 124 1,482 2,964
ELECTRIC FRYER 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 1,896
Gas infrared & Spark units 360 6 6 6 6 6 6 6 6 6 6 6 6 68 137
Cooker hood ELECTROLUX EFC 650 X 11,900 188 188 188 188 188 188 188 188 188 188 188 188 2,261 4,522
Food grinder 2,890 46 46 46 46 46 46 46 46 46 46 46 46 549 1,098
Mixer (cooking) 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 1,288
Filter Pruio, UF-5BX4 3,150 50 50 50 50 50 50 50 50 50 50 50 50 599 1,197
Shaker BUONO BUO 3,950 63 63 63 63 63 63 63 63 63 63 63 63 751 1,501
Drinking water , Sanyo 5,290 84 84 84 84 84 84 84 84 84 84 84 84 1,005 2,010
Rice cooker 2,090 33 33 33 33 33 33 33 33 33 33 33 33 397 794
Water heater 2,420 38 38 38 38 38 38 38 38 38 38 38 38 460 920
Juice extractor 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 1,288
 116

zinc 4,980 79 79 79 79 79 79 79 79 79 79 79 79 946 1,892

Wall Cabinet 2,120 34 34 34 34 34 34 34 34 34 34 34 34 403 806
Grill basket 2,480 39 39 39 39 39 39 39 39 39 39 39 39 471 942
Stainless steel tray 360 6 6 6 6 6 6 6 6 6 6 6 6 68 137
Pot 856 14 14 14 14 14 14 14 14 14 14 14 14 163 325
Pan 3,920 62 62 62 62 62 62 62 62 62 62 62 62 745 1,490
AUTOCAVE 2,019 32 32 32 32 32 32 32 32 32 32 32 32 384 767
Board 199 3 3 3 3 3 3 3 3 3 3 3 3 38 76
bin 398 6 6 6 6 6 6 6 6 6 6 6 6 76 151
cabinet 2,799 44 44 44 44 44 44 44 44 44 44 44 44 532 1,064
wheelbarrow 4,560 72 72 72 72 72 72 72 72 72 72 72 72 866 1,733
Loudspeaker Pionner Series 3 19,000 301 301 301 301 301 301 301 301 301 301 301 301 3,610 7,220
WATER PUMP 4,360 69 69 69 69 69 69 69 69 69 69 69 69 828 1,657
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 5,054
table 5,400 86 86 86 86 86 86 86 86 86 86 86 86 1,026 2,052
Sofa Koncept Mirada 18,500 293 293 293 293 293 293 293 293 293 293 293 293 3,515 7,030
Bookshelf Index Contempo/950 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 1,896
Newspaper stand OP7 450 7 7 7 7 7 7 7 7 7 7 7 7 86 171
Umbrella Index 3,160 50 50 50 50 50 50 50 50 50 50 50 50 600 1,201
picture 6,960 110 110 110 110 110 110 110 110 110 110 110 110 1,322 2,645
statue 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 950
 850 13 13 13 13 13 13 13 13 13 13 13 13 162 323
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 5,054
Washbasin 51,320 813 813 813 813 813 813 813 813 813 813 813 813 9,751 19,502
rubber tube 280 4 4 4 4 4 4 4 4 4 4 4 4 53 106
Faucet 480 8 8 8 8 8 8 8 8 8 8 8 8 91 182
Mirror 420 7 7 7 7 7 7 7 7 7 7 7 7 80 160
Soap box 1,400 22 22 22 22 22 22 22 22 22 22 22 22 266 532
Trash 796 13 13 13 13 13 13 13 13 13 13 13 13 151 302
Ventilators MITSUBISHI EX-20SH 3,800 60 60 60 60 60 60 60 60 60 60 60 60 722 1,444
flush toilet 16,960 269 269 269 269 269 269 269 269 269 269 269 269 3,222 6,445
Hanging bag American Standard Seva 1,360 22 22 22 22 22 22 22 22 22 22 22 22 258 517
 !" 14,790 234 234 234 234 234 234 234 234 234 234 234 234 2,810 5,620
Wash basin. MEX - DL86 3,790 60 60 60 60 60 60 60 60 60 60 60 60 720 1,440
Sunwa Faucet 120 2 2 2 2 2 2 2 2 2 2 2 2 23 46
Depreciation-Equipment 559,502 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 106,305
 117

Year 3:
Investment 2011 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 3
Building 1,747,210 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 331,970 995,910
Air condition 15,900 252 252 252 252 252 252 252 252 252 252 252 252 3,021 9,063
TV. 20,900 331 331 331 331 331 331 331 331 331 331 331 331 3,971 11,913
loudspeaker 2,000 32 32 32 32 32 32 32 32 32 32 32 32 380 1,140
calculator 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 1,425
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 14,678
telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 336
Lamp 1,200 19 19 19 19 19 19 19 19 19 19 19 19 228 684
Cabinet for cake 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 11,400
Fire 620 10 10 10 10 10 10 10 10 10 10 10 10 118 353
Table+Chair(L) 28,500 451 451 451 451 451 451 451 451 451 451 451 451 5,415 16,245
Table+Chair(M) 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 11,400
Counter bar 17,300 274 274 274 274 274 274 274 274 274 274 274 274 3,287 9,861
Air refresher 1,500 24 24 24 24 24 24 24 24 24 24 24 24 285 855
Wall painting 4,500 71 71 71 71 71 71 71 71 71 71 71 71 855 2,565
Table 1,700 27 27 27 27 27 27 27 27 27 27 27 27 323 969
Chair 1,750 28 28 28 28 28 28 28 28 28 28 28 28 333 998
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 14,678
Telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 336
Fax 2,990 47 47 47 47 47 47 47 47 47 47 47 47 568 1,704
File Cabinet 1,440 23 23 23 23 23 23 23 23 23 23 23 23 274 821
Clock 150 2 2 2 2 2 2 2 2 2 2 2 2 29 86
Locker 5,000 79 79 79 79 79 79 79 79 79 79 79 79 950 2,850
 950 15 15 15 15 15 15 15 15 15 15 15 15 181 542
Electronic time recorder 9,400 149 149 149 149 149 149 149 149 149 149 149 149 1,786 5,358
ELECTRIC FRYER fried 13,375 212 212 212 212 212 212 212 212 212 212 212 212 2,541 7,624
Refrigerator LG GC-R207WTC 54,900 869 869 869 869 869 869 869 869 869 869 869 869 10,431 31,293
freezer SANYO Sanyo SCR-T100G Size 9.0 Q 15,650 248 248 248 248 248 248 248 248 248 248 248 248 2,974 8,921
Oven Hailer Microwave Convection Oven - Stainless Steel 7,800 124 124 124 124 124 124 124 124 124 124 124 124 1,482 4,446
ELECTRIC FRYER 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 2,844
Gas infrared & Spark units 360 6 6 6 6 6 6 6 6 6 6 6 6 68 205
Cooker hood ELECTROLUX EFC 650 X 11,900 188 188 188 188 188 188 188 188 188 188 188 188 2,261 6,783
Food grinder 2,890 46 46 46 46 46 46 46 46 46 46 46 46 549 1,647
Mixer (cooking) 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 1,932
Filter Pruio, UF-5BX4 3,150 50 50 50 50 50 50 50 50 50 50 50 50 599 1,796
Shaker BUONO BUO 3,950 63 63 63 63 63 63 63 63 63 63 63 63 751 2,252
Drinking water , Sanyo 5,290 84 84 84 84 84 84 84 84 84 84 84 84 1,005 3,015
Rice cooker 2,090 33 33 33 33 33 33 33 33 33 33 33 33 397 1,191
Water heater 2,420 38 38 38 38 38 38 38 38 38 38 38 38 460 1,379
 118

Juice extractor 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 1,932

zinc 4,980 79 79 79 79 79 79 79 79 79 79 79 79 946 2,839
Wall Cabinet 2,120 34 34 34 34 34 34 34 34 34 34 34 34 403 1,208
Grill basket 2,480 39 39 39 39 39 39 39 39 39 39 39 39 471 1,414
Stainless steel tray 360 6 6 6 6 6 6 6 6 6 6 6 6 68 205
Pot 856 14 14 14 14 14 14 14 14 14 14 14 14 163 488
Pan 3,920 62 62 62 62 62 62 62 62 62 62 62 62 745 2,234
AUTOCAVE 2,019 32 32 32 32 32 32 32 32 32 32 32 32 384 1,151
Board 199 3 3 3 3 3 3 3 3 3 3 3 3 38 113
bin 398 6 6 6 6 6 6 6 6 6 6 6 6 76 227
cabinet 2,799 44 44 44 44 44 44 44 44 44 44 44 44 532 1,595
wheelbarrow 4,560 72 72 72 72 72 72 72 72 72 72 72 72 866 2,599
Loudspeaker Pionner Series 3 19,000 301 301 301 301 301 301 301 301 301 301 301 301 3,610 10,830
WATER PUMP 4,360 69 69 69 69 69 69 69 69 69 69 69 69 828 2,485
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 7,581
table 5,400 86 86 86 86 86 86 86 86 86 86 86 86 1,026 3,078
Sofa Koncept Mirada 18,500 293 293 293 293 293 293 293 293 293 293 293 293 3,515 10,545
Bookshelf Index Contempo/950 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 2,844
Newspaper stand OP7 450 7 7 7 7 7 7 7 7 7 7 7 7 86 257
Umbrella Index 3,160 50 50 50 50 50 50 50 50 50 50 50 50 600 1,801
picture 6,960 110 110 110 110 110 110 110 110 110 110 110 110 1,322 3,967
statue 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 1,425
 850 13 13 13 13 13 13 13 13 13 13 13 13 162 485
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 7,581
Washbasin 51,320 813 813 813 813 813 813 813 813 813 813 813 813 9,751 29,252
rubber tube 280 4 4 4 4 4 4 4 4 4 4 4 4 53 160
Faucet 480 8 8 8 8 8 8 8 8 8 8 8 8 91 274
Mirror 420 7 7 7 7 7 7 7 7 7 7 7 7 80 239
Soap box 1,400 22 22 22 22 22 22 22 22 22 22 22 22 266 798
Trash 796 13 13 13 13 13 13 13 13 13 13 13 13 151 454
Ventilators MITSUBISHI EX-20SH 3,800 60 60 60 60 60 60 60 60 60 60 60 60 722 2,166
flush toilet 16,960 269 269 269 269 269 269 269 269 269 269 269 269 3,222 9,667
Hanging bag American Standard Seva 1,360 22 22 22 22 22 22 22 22 22 22 22 22 258 775

 !" 14,790 234 234 234 234 234 234 234 234 234 234 234 234 2,810 8,430
Wash basin. MEX - DL86 3,790 60 60 60 60 60 60 60 60 60 60 60 60 720 2,160
Sunwa Faucet 120 2 2 2 2 2 2 2 2 2 2 2 2 23 68
Depreciation-Equipment 559,502 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 106,305
 119

Year 4:
Investment 2012 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 4
Building 1,747,210 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 331,970 1,327,880
Air condition 15,900 252 252 252 252 252 252 252 252 252 252 252 252 3,021 12,084
TV. 20,900 331 331 331 331 331 331 331 331 331 331 331 331 3,971 15,884
loudspeaker 2,000 32 32 32 32 32 32 32 32 32 32 32 32 380 1,520
calculator 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 1,900
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 19,570
telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 448
Lamp 1,200 19 19 19 19 19 19 19 19 19 19 19 19 228 912
Cabinet for cake 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 15,200
Fire 620 10 10 10 10 10 10 10 10 10 10 10 10 118 471
Table+Chair(L) 28,500 451 451 451 451 451 451 451 451 451 451 226 226 4,964 16,245
Table+Chair(M) 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 15,200
Counter bar 17,300 274 274 274 274 274 274 274 274 274 274 274 274 3,287 9,861
Air refresher 1,500 24 24 24 24 24 24 24 24 24 24 24 24 285 1,140
Wall painting 4,500 71 71 71 71 71 71 71 71 71 71 71 71 855 3,420
Table 1,700 27 27 27 27 27 27 27 27 27 27 27 27 323 1,292
Chair 1,750 28 28 28 28 28 28 28 28 28 28 28 28 333 1,330
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 19,570
Telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 448
Fax 2,990 47 47 47 47 47 47 47 47 47 47 47 47 568 2,272
File Cabinet 1,440 23 23 23 23 23 23 23 23 23 23 23 23 274 1,094
Clock 150 2 2 2 2 2 2 2 2 2 2 2 2 29 114
Locker 5,000 79 79 79 79 79 79 79 79 79 79 79 79 950 3,800
 950 15 15 15 15 15 15 15 15 15 15 15 15 181 722
Electronic time recorder 9,400 149 149 149 149 149 149 149 149 149 149 149 149 1,786 7,144
ELECTRIC FRYER fried 13,375 212 212 212 212 212 212 212 212 212 212 212 212 2,541 10,165
Refrigerator LG GC-R207WTC 54,900 869 869 869 869 869 869 869 869 869 869 869 869 10,431 41,724
freezer SANYO Sanyo SCR-T100G Size 9.0 Q 15,650 248 248 248 248 248 248 248 248 248 248 248 248 2,974 11,894
Oven Hailer Microwave Convection Oven - Stainless Steel 7,800 124 124 124 124 124 124 124 124 124 124 124 124 1,482 5,928
ELECTRIC FRYER 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 3,792
Gas infrared & Spark units 360 6 6 6 6 6 6 6 6 6 6 6 6 68 274
Cooker hood ELECTROLUX EFC 650 X 11,900 188 188 188 188 188 188 188 188 188 188 188 188 2,261 9,044
Food grinder 2,890 46 46 46 46 46 46 46 46 46 46 46 46 549 2,196
Mixer (cooking) 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 2,576
Filter Pruio, UF-5BX4 3,150 50 50 50 50 50 50 50 50 50 50 50 50 599 2,394
Shaker BUONO BUO 3,950 63 63 63 63 63 63 63 63 63 63 63 63 751 3,002
Drinking water , Sanyo 5,290 84 84 84 84 84 84 84 84 84 84 84 84 1,005 4,020
Rice cooker 2,090 33 33 33 33 33 33 33 33 33 33 33 33 397 1,588
Water heater 2,420 38 38 38 38 38 38 38 38 38 38 38 38 460 1,839
 120

Juice extractor 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 2,576

zinc 4,980 79 79 79 79 79 79 79 79 79 79 79 79 946 3,785
Wall Cabinet 2,120 34 34 34 34 34 34 34 34 34 34 34 34 403 1,611
Grill basket 2,480 39 39 39 39 39 39 39 39 39 39 39 39 471 1,885
Stainless steel tray 360 6 6 6 6 6 6 6 6 6 6 6 6 68 274
Pot 856 14 14 14 14 14 14 14 14 14 14 14 14 163 651
Pan 3,920 62 62 62 62 62 62 62 62 62 62 62 62 745 2,979
AUTOCAVE 2,019 32 32 32 32 32 32 32 32 32 32 32 32 384 1,534
Board 199 3 3 3 3 3 3 3 3 3 3 3 3 38 151
bin 398 6 6 6 6 6 6 6 6 6 6 6 6 76 302
cabinet 2,799 44 44 44 44 44 44 44 44 44 44 44 44 532 2,127
wheelbarrow 4,560 72 72 72 72 72 72 72 72 72 72 72 72 866 3,466
Loudspeaker Pionner Series 3 19,000 301 301 301 301 301 301 301 301 301 301 301 301 3,610 14,440
WATER PUMP 4,360 69 69 69 69 69 69 69 69 69 69 69 69 828 3,314
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 10,108
table 5,400 86 86 86 86 86 86 86 86 86 86 86 86 1,026 4,104
Sofa Koncept Mirada 18,500 293 293 293 293 293 293 293 293 293 293 293 293 3,515 14,060
Bookshelf Index Contempo/950 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 3,792
Newspaper stand OP7 450 7 7 7 7 7 7 7 7 7 7 7 7 86 342
Umbrella Index 3,160 50 50 50 50 50 50 50 50 50 50 50 50 600 2,402
picture 6,960 110 110 110 110 110 110 110 110 110 110 110 110 1,322 5,290
statue 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 1,900
 850 13 13 13 13 13 13 13 13 13 13 13 13 162 646
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 10,108
Washbasin 51,320 813 813 813 813 813 813 813 813 813 813 813 813 9,751 39,003
rubber tube 280 4 4 4 4 4 4 4 4 4 4 4 4 53 213
Faucet 480 8 8 8 8 8 8 8 8 8 8 8 8 91 365
Mirror 420 7 7 7 7 7 7 7 7 7 7 7 7 80 319
Soap box 1,400 22 22 22 22 22 22 22 22 22 22 22 22 266 1,064
Trash 796 13 13 13 13 13 13 13 13 13 13 13 13 151 605
Ventilators MITSUBISHI EX-20SH 3,800 60 60 60 60 60 60 60 60 60 60 60 60 722 2,888
flush toilet 16,960 269 269 269 269 269 269 269 269 269 269 269 269 3,222 12,890
Hanging bag American Standard Seva 1,360 22 22 22 22 22 22 22 22 22 22 22 22 258 1,034
 !" 14,790 234 234 234 234 234 234 234 234 234 234 234 234 2,810 11,240
Wash basin. MEX - DL86 3,790 60 60 60 60 60 60 60 60 60 60 60 60 720 2,880
Sunwa Faucet 120 2 2 2 2 2 2 2 2 2 2 2 2 23 91
Depreciation-Equipment 559,502 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,633 8,633 105,854
 121

Year 5:
Investment 2013 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 5
Building 1,747,210 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 27,664 331,970 1,659,850
Air condition 15,900 252 252 252 252 252 252 252 252 252 252 252 252 3,021 15,105
TV. 20,900 331 331 331 331 331 331 331 331 331 331 331 331 3,971 19,855
loudspeaker 2,000 32 32 32 32 32 32 32 32 32 32 32 32 380 1,900
calculator 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 2,375
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 24,463
telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 561
Lamp 1,200 19 19 19 19 19 19 19 19 19 19 19 19 228 1,140
Cabinet for cake 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 19,000
Fire 620 10 10 10 10 10 10 10 10 10 10 10 10 118 589
Table+Chair(L) 28,500 451 451 451 451 451 451 451 451 451 451 451 451 5,415 16,245
Table+Chair(M) 20,000 317 317 317 317 317 317 317 317 317 317 317 317 3,800 19,000
Counter bar 17,300 274 274 274 274 274 274 274 274 274 274 274 274 3,287 9,861
Air refresher 1,500 24 24 24 24 24 24 24 24 24 24 24 24 285 1,425
Wall painting 4,500 71 71 71 71 71 71 71 71 71 71 71 71 855 4,275
Table 1,700 27 27 27 27 27 27 27 27 27 27 27 27 323 1,615
Chair 1,750 28 28 28 28 28 28 28 28 28 28 28 28 333 1,663
Computer 25,750 408 408 408 408 408 408 408 408 408 408 408 408 4,893 24,463
Telephone 590 9 9 9 9 9 9 9 9 9 9 9 9 112 561
Fax 2,990 47 47 47 47 47 47 47 47 47 47 47 47 568 2,841
File Cabinet 1,440 23 23 23 23 23 23 23 23 23 23 23 23 274 1,368
Clock 150 2 2 2 2 2 2 2 2 2 2 2 2 29 143
Locker 5,000 79 79 79 79 79 79 79 79 79 79 79 79 950 4,750
 950 15 15 15 15 15 15 15 15 15 15 15 15 181 903
Electronic time recorder 9,400 149 149 149 149 149 149 149 149 149 149 149 149 1,786 8,930
ELECTRIC FRYER fried 13,375 212 212 212 212 212 212 212 212 212 212 212 212 2,541 12,706
Refrigerator LG GC-R207WTC 54,900 869 869 869 869 869 869 869 869 869 869 869 869 10,431 52,155
freezer SANYO Sanyo SCR-T100G Size 9.0 Q 15,650 248 248 248 248 248 248 248 248 248 248 248 248 2,974 14,868
Oven Hailer Microwave Convection Oven - Stainless Steel 7,800 124 124 124 124 124 124 124 124 124 124 124 124 1,482 7,410
ELECTRIC FRYER 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 4,741
Gas infrared & Spark units 360 6 6 6 6 6 6 6 6 6 6 6 6 68 342
Cooker hood ELECTROLUX EFC 650 X 11,900 188 188 188 188 188 188 188 188 188 188 188 188 2,261 11,305
Food grinder 2,890 46 46 46 46 46 46 46 46 46 46 46 46 549 2,746
Mixer (cooking) 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 3,221
Filter Pruio, UF-5BX4 3,150 50 50 50 50 50 50 50 50 50 50 50 50 599 2,993
Shaker BUONO BUO 3,950 63 63 63 63 63 63 63 63 63 63 63 63 751 3,753
Drinking water , Sanyo 5,290 84 84 84 84 84 84 84 84 84 84 84 84 1,005 5,026
Rice cooker 2,090 33 33 33 33 33 33 33 33 33 33 33 33 397 1,986
Water heater 2,420 38 38 38 38 38 38 38 38 38 38 38 38 460 2,299
Juice extractor 3,390 54 54 54 54 54 54 54 54 54 54 54 54 644 3,221
zinc 4,980 79 79 79 79 79 79 79 79 79 79 79 79 946 4,731
 122

Wall Cabinet 2,120 34 34 34 34 34 34 34 34 34 34 34 34 403 2,014

Grill basket 2,480 39 39 39 39 39 39 39 39 39 39 39 39 471 2,356
Stainless steel tray 360 6 6 6 6 6 6 6 6 6 6 6 6 68 342
Pot 856 14 14 14 14 14 14 14 14 14 14 14 14 163 813
Pan 3,920 62 62 62 62 62 62 62 62 62 62 62 62 745 3,724
AUTOCAVE 2,019 32 32 32 32 32 32 32 32 32 32 32 32 384 1,918
Board 199 3 3 3 3 3 3 3 3 3 3 3 3 38 189
bin 398 6 6 6 6 6 6 6 6 6 6 6 6 76 378
cabinet 2,799 44 44 44 44 44 44 44 44 44 44 44 44 532 2,659
wheelbarrow 4,560 72 72 72 72 72 72 72 72 72 72 72 72 866 4,332
Loudspeaker Pionner Series 3 19,000 301 301 301 301 301 301 301 301 301 301 301 301 3,610 18,050
WATER PUMP 4,360 69 69 69 69 69 69 69 69 69 69 69 69 828 4,142
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 12,635
table 5,400 86 86 86 86 86 86 86 86 86 86 86 86 1,026 5,130
Sofa Koncept Mirada 18,500 293 293 293 293 293 293 293 293 293 293 293 293 3,515 17,575
Bookshelf Index Contempo/950 4,990 79 79 79 79 79 79 79 79 79 79 79 79 948 4,741
Newspaper stand OP7 450 7 7 7 7 7 7 7 7 7 7 7 7 86 428
Umbrella Index 3,160 50 50 50 50 50 50 50 50 50 50 50 50 600 3,002
picture 6,960 110 110 110 110 110 110 110 110 110 110 110 110 1,322 6,612
statue 2,500 40 40 40 40 40 40 40 40 40 40 40 40 475 2,375
 850 13 13 13 13 13 13 13 13 13 13 13 13 162 808
Air conditioner 13,300 211 211 211 211 211 211 211 211 211 211 211 211 2,527 12,635
Washbasin 51,320 813 813 813 813 813 813 813 813 813 813 813 813 9,751 48,754
rubber tube 280 4 4 4 4 4 4 4 4 4 4 4 4 53 266
Faucet 480 8 8 8 8 8 8 8 8 8 8 8 8 91 456
Mirror 420 7 7 7 7 7 7 7 7 7 7 7 7 80 399
Soap box 1,400 22 22 22 22 22 22 22 22 22 22 22 22 266 1,330
Trash 796 13 13 13 13 13 13 13 13 13 13 13 13 151 756
Ventilators MITSUBISHI EX-20SH 3,800 60 60 60 60 60 60 60 60 60 60 60 60 722 3,610
flush toilet 16,960 269 269 269 269 269 269 269 269 269 269 269 269 3,222 16,112
Hanging bag American Standard Seva 1,360 22 22 22 22 22 22 22 22 22 22 22 22 258 1,292
 !" 14,790 234 234 234 234 234 234 234 234 234 234 234 234 2,810 14,051
Wash basin. MEX - DL86 3,790 60 60 60 60 60 60 60 60 60 60 60 60 720 3,601
Sunwa Faucet 120 2 2 2 2 2 2 2 2 2 2 2 2 23 114
Depreciation-Equipment 559,502 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 8,859 106,305
 123

4.7 Administration analysis

4.7.1 Human resource
Our restaurant needs 10 positions of employee in Chiang Rai. According to the
lowest wage of Chiang Rai year 2010 is 157 baths, we define employee’s wage to ach
position as follower;
No. Vacancy Quantity Salary Total salary
1. Administrator 1 16,000 16,000
2. Manager 1 11,000 11,000
4. Accountant 1 7,000 7,000
5. Executive Chef 1 15,000 15,000
6. Chef 2 13,000 26,000
7. Chef assistant 2 5,000 10,000
8. Cashier 2 7,000 14,000
9. Waiter 8 5,000 40,000
10. Food runner 2 4,000 8,000
11. Water bar 2 5,000 10,000
12 Receptionist 1 7,000 7,000
13. Housekeeper 1 4,000 4,000
14. cleaner 1 4,000 4,000
15. Security guard 1 6,000 6,000
Total 26 178,000
 124

4.7.2 Job Description

Manager
Job Requirement
1. Bachelor's Degree

2. Has an experience with restaurant at least 5 years

3. Good English communication

4. Good relationship and have service mind

5. Always enthusiastic in work

6. At least 26 years old

7. has a leadership skills

Job description
1. Coordination with each department and those who come in contact with
restaurant

2. Manage all staff work process and training

3. Supervision of the operating effectively.

4. Care of the performance of subordinate and standard treatment.

Accountant
Job Requirement
1. At least Bachelor's Degree

2. Has an experience with Accounting at least 1 years

3. normal English communication

4. Have the honesty

5. At least 22 years old

6. Good in computer skill.

 125

Job description
1. Calculate the money when customer order check bill.

2. Check the money after the restaurant closes.

3. Summary about income of product every day.

4. Coordination with the other Cashier.

5. Manage account when every department wants to buy the goods.

Executive Chef
Job Requirement
1. At least High school

2. Has an experience with cooking the healthy food and other food at least 5
years.

3. Has imagines and creativity for made news product.

4. Have leadership skills.

5. love to learn for develop with new skills

Job description
1. Cook the food for customer needs

2. Control many materials for safe the cost every day.

3. Coordination with manager about the cost of many materials.

4. Choose the good materials for customer.

5. Make the new food for attract the customer.

6. Quality control of the foods

 126

Chef
Job Requirement
1. At least High school

2. Has an experience with cooking the healthy food and other at least 3 years

3. Have communication skills.

4. Has imagines and creativity for made news product.

5. Support with Executive Chef

Job description
1. Cook the food for customer needs

2. Prepare material from order of Executive Chef.

3. Coordination between Executive Chef and other employees in the kitchen.

4. Make the food when customer orders.

Chef assistant

Job Requirement
1. At least High school.

2. Has an experience with cooking the healthy food and other at least 1 year.

3. Love to learn for develop new skills.

4. At least 22 years old

Job description
1. Support with Chef for Cook the food for customer needs

2. Prepare material from order of Chef.

3. Clean the kitchen room after the restaurant closes.

4. Prepare material every day before the restaurant opened.

 127

Cashier
Job Requirement
1. normal English communication

2. Has the honest in there work.

3. Coordination with accountant.

4. At least high school

5. Good relationship and have service mind.

Job description
1. Give tax invoices for customer.

2. Keep the money when the customers pay for product.

3. Coordination with accountant.

4. Calculate the money when customer order check bill.

Food runner
Job Requirement
1. At least middle school

2. Love to work in service business.

3. Can endure with pressure from this position.

4. Actives in there position.

5. Good relationship and have service mind

Job description
1. Get the food from kitchen to give the waiter for prepare at the counter bar.

2. Take care the customer and those who come to use service in restaurant.

3. Coordination between employees in the kitchen with waiter.

4. Clean in restaurant areas.

 128

Waiter
Job Requirement
1. At least middle school

2. Love to work in service business.

3. Good relationship and have service mind

4. Actives in there position.

5. Can endure with pressure from this position.

Job description
1. Coordination between food runners with customer.

2. Prepare the food for serf to customer.

3. Prepare much material in the restaurant before time to open.

4. Clean the restaurant area every day after the restaurant closes.

Water bar
1. At least middle school

2. Can endure with pressure from this position.

3. Actives in there position.

4. Have the honesty.

5. At least 18 years old.

Job description
1. Prepare the drink from the check list every day.

2. Prepare the drink order from waiter.

3. Clean around the water bar area.

4. Check list of beverage before and after the restaurant closes.

 129

Receptionist
Job Requirement
1. At least high school

2. Has the good communication skill

3. Good relationship and have service mind.

4. Normal English communication.

5. Actives in there position.

Job description
1. To take care the customer when they come in the restaurant.

2. Clean around the front of restaurant.

3. Can reserve table in the restaurant when the customer contact before they
come.

Housekeeper
Job Requirement
1. At least middle school

2. Actives in there position.

3. Has the good communication skill

Job description
1. Clean the every area in restaurant except the kitchen room.

2. Check the clean before and after the restaurant closes.

Cleaner
Job Requirement
1. At least middle school

2. Has the good communication skill

3. Actives in there position.

Job description
 130

1. Clean the kitchen area before and after the restaurant closes.

2. Prepare and clean the tool in the kitchen.

Security guard
Job Requirement
1. At least middle school

2. Have the sport skills.

3. Have the honesty in the work.

4. Actives in there position.

Job description

1. Walk around the restaurant area for check the orderliness.

2. Safe the asset of restaurant and customer.

 131

4.8 Supplier
Company Product
1.Royal Project Foundation
65 Sutep Rd. T.Sutep A. Muang Chiang Mai 50200 Fruit, Vegetable, Flower

2. Porntaweechoke Farm
95/246 Moo.6, Buathong Soi 13/15, Kanchanapisek Fruit and vegetable, Pineapple,
Rd., T.Bangrakpattana - Bangbuathong Nonthaburi Hydroponics Vegetables,100%
THAILAND pineapple juice, Organic
vegetables
3.Siam Future Farm
112 Moo 3, Sunna Village, Mae Kham, Mae Chan, Organic vegetables
Chiang Rai 57240 THAILAND
4. OTOP of Tambon Chom Mok Kaw Organic vegetables

5. Boonrawd Farm
99 M.1 T.Mae korn Chiangrai 57000 Fruit

6.Prince Chakraband Pensiri Center For Plant

Development Organic vegetables
95/246 Moo.6, Buathong Soi 13/15, Kanchanapisek
Rd., T.Bangrakpattana Nonthaburi
7. Management Center for Clean Vegetable under
Sufficiency Economy concept in Chiang Mai Area Organic vegetables
[MCS]
8.Doi Luang Green Farm
406 M.5 T.Chiangdaw Chiang Mai 50170 Organic vegetables
9.Jintana Strawberry Garden
Ban Num Jum, Mae Sai district Chiangrai Strawberry
10. Amnuay Upatham Garden
Moo. 1 T. PongPha A. Maesai, Chiang Rai Strawberry

11. Thanathon Garden Orange, Lemon, Onion, Longan,

72 A. Phang, Chiang Mai 50110 Lychee
 132

12.Chiang Rai Winery Co., Ltd. ( Wine Factory )

160 Moo.7 Baan Tung - Yaow Sri - Toy Wine
Subdstrict , Mae - Suay Disttrict,
Chiang Rai Province, Thailand
13. Choui Fong Tea Co., Ltd.
97 Moo 8 Pasang, Maechan, Chiang Rai 57110 Tea

Product of The Royal Project Foundation Vegetables Annual

 133

Head Lettuce LeeK Celery Cucumber Garden Pea

Spinach Sweet Pepper Red Cabbage Baby Carrot Pai - Tsai

Bush Bean Tomat Zucchini Radish Eggplant

Parsley Fennel Beet Pumpkin Kohlrabi

Endive Kobo Cherry Tomato Sommer Michilli

Squash
Carrot Yellow Pepper Needle Bean Cos Lettuce Butter Head
Lettuces
Red Leaf Japanese Lettuce
Lettuce Bunching
Onion

June – March
Asparagus
Table Tomato

July - March
Turnip
White Balsam Pear
vegetable Soybean

November - March
Brusels Sprouts
Cabbage Savoy
 134

New product research

Artichoke Rhubarb Radicchio Mexican Paper Red Kohlrabi

Pumpkin Parsley Root Swiss chard Sugar Pea Rocket Salad

(Yellow)

Summer Summer Butter Nut, Yellow Bush Chinese Chive

Squash (Table Squash Summer Bean (White Ghuy
Ace) (Sundance) Squash Chai)

Green Leave Sugar Sweet

Chicory Corn

Herbs

Tarragon Lemon Balm Herb oregano Konjac Basic Sweet

Chamomile Sorrel Nettle Costus Summer

Savory

Fruits
Annual
Papaya
March-May
Japanese Apricot, Ume
 135

March-April
Peach
May-April
Plum

April-February
Passion fruit
June-July
Apple, Pomegranate
July-August
Chinese pear
July-October
Avocado
August-September
Persimmon
November-February
Kiwi
November-March
Strawberry
May-June
Raspberry
Grape Fruit
Seedless Grape Fruit

Sources:

http://www.thaifoodmaster.com/recipes

http://ittm.dtam.moph.go.th/data_articles/tard.htm
http://www.epicurious.com/recipesmenus/healthy/recipes?browseBy
Att=119&pageNumber=9&pageSize=10&resultOffset
http://www.fitnessgurusam.com
 136

Chapter 5

Financial Analysis
 137

5.1 Income statement

Year: 1
Imsook 2009
Income Statement
January Febuary March April May June July August September October November December Year 1

Sale 766,150 664,600 681,600 580,000 550,500 568,700 669,600 764,300 943,900 6,189,350
Less: Cost of goods sold 210,000 190,000 190,000 170,000 180,000 180,000 190,000 200,000 210,000 1,720,000
Gross profit 556,150 474,600 491,600 410,000 370,500 388,700 479,600 564,300 733,900 4,469,350
Operating expense
-Salaries expense 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 1,424,000
-Marketing expense 20,750 20,750 20,750 14,450 14,450 14,450 20,750 20,750 12,450 138,800
-Administration expense 20,817 20,617 20,519 19,216 19,216 20,617 21,077 21,419 21,419 164,100
-Promote expense 9,000 9,000 18,000
-Utilities expense 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 96,000
-Repayment Loan 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 1,000,000
-Interest expense 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 140,000
-Income before Tax - 95,000 - 95,000 - 95,000 229,583 139,233 165,331 91,334 51,834 59,633 152,773 237,131 415,031 1,488,450
-Tax expense 16,071 9,746 11,573 6,393 3,628 4,174 10,694 16,599 29,052 96,924
Total operating expense 95,000 95,000 95,000 342,638 345,113 337,842 325,059 322,294 333,241 337,521 343,768 347,921 3,077,824
Net Income -95,000 -95,000 -95,000 213,512 129,487 153,758 84,941 48,206 55,459 142,079 220,532 385,979 1,391,526
 138

Year: 2
Imsook2010
Income Statement
January Febuary March April May June July August September October November December Year 2

Sale 1,242,000 1,050,870 974,740 881,073 764,290 783,840 667,000 633,075 654,005 770,040 878,945 1,085,485 10,385,363
Less: Cost of goods sold 210,000 210,000 200,000 202,000 200,000 210,000 190,000 180,000 170,000 170,000 180,000 200,000 2,322,000
Gross profit 1,032,000 840,870 774,740 679,073 564,290 573,840 477,000 453,075 484,005 600,040 698,945 885,485 8,063,363
Operating expense
-Salaries expense 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 2,136,000
-Marketing expense 5,500 10,950 10,950 10,950 11,950 14,450 14,750 17,500 17,500 14,950 10,950 9,450 149,850
-Administration expense 21,231 21,461 21,458 21,437 21,233 21,029 20,929 19,600 19,600 21,029 21,499 21,848 252,355
-Promote expense 9,000 9,000 9,000 9,000 9,000 45,000
-Utilities expense 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 144,000
-Repayment Loan 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 1,000,000
-Interest expense 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 140,000
-Income before Tax 720,269 523,459 457,332 352,686 237,107 253,361 147,321 121,975 161,905 234,311 381,496 569,187 4,196,158
-Tax expense 50,419 36,642 32,013 24,688 16,597 17,735 10,312 8,538 11,333 18,904 26,705 39,843 139,637
Total operating expense 362,150 354,054 349,421 351,075 343,781 338,214 339,992 339,639 333,433 348,883 344,153 356,141 4,006,842
Net Income 669,850 486,816 425,319 327,998 220,509 235,626 137,008 113,436 150,572 251,157 354,792 529,344 4,056,521

Year: 3
Imsook2011
Income Statement
January Febuary March April May June July August September October November December Year 3

Sale 1,428,300 1,208,501 1,120,951 1,013,233 878,934 901,416 767,050 728,036 752,106 885,546 1,010,787 1,248,308 11,943,168
Less: Cost of goods sold 210,000 210,000 210,000 210,000 210,000 190,000 185,000 195,000 195,000 190,000 200,000 210,000 2,415,000
Gross profit 1,218,300 998,501 910,951 803,233 668,934 711,416 582,050 533,036 557,106 695,546 810,787 1,038,308 9,528,168
Operating expense
-Salaries expense 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 2,136,000
-Marketing expense 4,950 8,950 8,950 8,950 10,150 10,150 11,550 13,500 13,500 11,050 9,150 9,150 120,000
-Administration expense 21,656 21,891 21,887 21,866 21,658 21,450 21,348 19,992 19,992 21,450 21,929 22,285 257,402
-Promote expense 9,000 9,000 9,000 27,000
-Utilities expense 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 144,000
-Repayment Loan 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 1,000,000
-Interest expense 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 140,000
-Income before Tax 906,694 682,660 595,114 487,417 343,126 394,816 264,152 205,543 229,614 378,046 494,708 721,873 5,703,766
-Tax expense 63,469 47,786 41,658 34,119 24,019 27,637 18,491 14,388 16,073 26,463 34,630 50,531 644,165
Total operating expense 375,074 363,627 357,495 349,935 349,827 344,237 336,388 341,881 343,565 343,963 350,708 366,966 4,468,568
Net Income 843,226 634,874 553,456 453,298 319,107 367,179 245,662 191,155 213,541 351,583 460,079 671,342 5,059,600
 139

Year: 4
Imsook2012
Income Statement
January Febuary March April May June July August September October November December Year 4

Sale 1,642,545 1,389,776 1,289,094 1,165,218 1,010,774 1,036,628 882,108 837,242 864,922 1,018,378 1,162,405 1,435,554 13,734,644
Less: Cost of goods sold 210,000 210,000 210,000 210,000 200,000 200,000 195,000 195,000 185,000 180,000 195,000 200,000 2,390,000
Gross profit 1,432,545 1,179,776 1,079,094 955,218 810,774 836,628 687,108 642,242 679,922 838,378 967,405 1,235,554 11,344,644
Operating expense
-Salaries expense 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 2,136,000
-Marketing expense 4,950 5,400 5,400 5,400 8,950 8,950 11,550 12,500 12,500 9,450 5,400 5,400 95,850
-Administration expense 22,089 22,328 22,325 22,303 22,091 21,879 21,775 20,392 20,392 21,879 22,367 22,730 262,550
-Promote expense 9,000 9,000 9,000 9,000 9,000 45,000
-Utilities expense 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 144,000
-Repayment Loan 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 1,000,000
-Interest expense 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 140,000
-Income before Tax 1,120,506 867,048 766,369 633,515 494,733 511,799 368,783 315,350 353,030 522,049 645,638 922,424 7,521,244
-Tax expense 78,435 60,693 53,646 44,346 34,631 35,826 25,815 22,074 24,712 36,543 45,195 64,570 772,002
Total operating expense 390,474 373,422 366,370 366,049 350,672 360,655 344,139 348,967 351,604 352,872 366,962 377,700 4,595,402
Net Income 1,432,545 1,179,776 1,079,094 955,218 810,774 836,628 687,108 642,242 679,922 838,378 967,405 1,235,554 11,344,644

Year: 5
 140

Imsook2013
Income Statement
January Febuary March April May June July August September October November December Year 5

Sale 1,888,927 1,598,242 1,482,458 1,340,001 1,162,390 1,192,123 1,014,424 962,828 994,660 1,171,135 1,336,765 1,650,887 15,794,840
Less: Cost of goods sold 210,000 210,000 210,000 210,000 210,000 200,000 200,000 210,000 200,000 210,000 210,000 210,000 2,490,000
Gross profit 1,678,927 1,388,242 1,272,458 1,130,001 952,390 992,123 814,424 752,828 794,660 961,135 1,126,765 1,440,887 13,304,840
Operating expense
-Salaries expense 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 178,000 2,136,000
-Marketing expense 4,950 5,400 5,400 5,400 8,950 8,950 11,250 12,500 12,500 9,250 5,400 4,950 94,900
-Administration expense 22,531 22,775 22,771 22,749 22,533 22,316 22,210 20,800 20,800 22,316 22,814 23,185 267,801
-Promote expense 9,000 9,000 9,000 9,000 9,000 9,000 54,000
-Utilities expense 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 144,000
-Repayment Loan 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333 1,000,000
-Interest expense 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 140,000
-Income before Tax 1,366,446 1,066,067 950,287 807,852 626,907 675,857 486,964 425,528 476,360 644,569 813,551 1,127,752 9,468,139
-Tax expense 95,651 74,625 66,520 56,550 43,884 47,310 34,087 29,787 33,345 45,120 56,949 78,943 908,555
Total operating expense 408,132 396,800 388,691 378,699 369,366 363,576 361,548 357,087 351,645 361,686 370,163 392,077 4,745,256
Net Income 1,678,927 1,388,242 1,272,458 1,130,001 952,390 992,123 814,424 752,828 794,660 961,135 1,126,765 1,440,887 13,304,840
 141

5.2 Balance sheet

Imsook 2009
Balance Sheet
January Febuary March April May June July August September October November December Year 1
Assets
Current assets:
Cash 2,481,024 2,386,024 2,291,024 2,199,535 2,254,022 2,312,779 2,322,720 2,265,926 2,226,384 2,263,463 2,378,995 2,659,974 2,659,974
Raw material 0 0 0 210,000 190,000 190,000 170,000 180,000 180,000 190,000 200,000 210,000 210,000
Supply 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844
Cost of setting number of telephone 200 200 200 200 200 200 200 200 200 200 200 200 200
WiFi internet 15 M 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985
Cost of insurance and install UBC True visions 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Equipment of restaurant 158,707 156,154 153,601 151,048 148,495 145,942 143,389 140,836 138,283 135,730 133,177 130,624 130,624
Equipment of office 48,933 48,146 47,359 46,572 45,785 44,998 44,211 43,424 42,637 41,850 41,063 40,276 40,276
Kitchen Electric equipment 133,399 131,253 129,107 126,961 124,815 122,669 120,523 118,377 116,231 114,085 111,939 109,793 109,793
Kitchen equipment 24,300 23,909 23,518 23,127 22,736 22,345 21,954 21,563 21,172 20,781 20,390 19,999 19,999
Equipment of relax zone 68,065 66,970 65,875 64,780 63,685 62,590 61,495 60,400 59,305 58,210 57,115 56,020 56,020
Equipment of art gallery 10,147 9,984 9,821 9,658 9,495 9,332 9,169 9,006 8,843 8,680 8,517 8,354 8,354
Equipment of toilet 88,689 87,262 85,835 84,408 82,981 81,554 80,127 78,700 77,273 75,846 74,419 72,992 72,992
Equipment of cleanning 18,404 18,108 17,812 17,516 17,220 16,924 16,628 16,332 16,036 15,740 15,444 15,148 15,148
Land 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235
Building 1,719,546 1,691,882 1,664,218 1,636,554 1,608,890 1,581,226 1,553,562 1,525,898 1,498,234 1,470,570 1,442,906 1,415,242 1,415,242
Accumulate depreciation-Equipment of restaurant 2,553 5,106 7,659 10,212 12,765 15,318 17,871 20,424 22,977 25,530 28,083 30,636 30,636
Accumulate depreciation-Equipment of office 787 1,574 2,361 3,148 3,935 4,722 5,509 6,296 7,083 7,870 8,657 9,444 9,444
Accumulate depreciation-Kitchen Electric equipment 2,146 4,292 6,438 8,584 10,730 12,876 15,022 17,168 19,314 21,460 23,606 25,752 25,752
Accumulate depreciation-Kitchen equipment 391 782 1,173 1,564 1,955 2,346 2,737 3,128 3,519 3,910 4,301 4,692 4,692
Accumulate depreciation-Equipment of relax zone 1,095 2,190 3,285 4,380 5,475 6,570 7,665 8,760 9,855 10,950 12,045 13,140 13,140
Accumulate depreciation-Equipment of art gallery 163 326 489 652 815 978 1,141 1,304 1,467 1,630 1,793 1,956 1,956
Accumulate depreciation-Equipment of toilet 1,427 2,854 4,281 5,708 7,135 8,562 9,989 11,416 12,843 14,270 15,697 17,124 17,124
Accumulate depreciation-Equipment of cleanning 296 592 888 1,184 1,480 1,776 2,072 2,368 2,664 2,960 3,256 3,552 3,552
Accumulate depreciation-Building 27,664 55,328 82,992 110,656 138,320 165,984 193,648 221,312 248,976 276,640 304,304 331,968 331,968
prepaid interest 11,667 23,334 35,001 46,668 58,335 70,002 81,669 93,336 105,003 116,670 128,337 140,004 140,004
Total assest 4,916,667 4,833,334 4,750,001 4,880,179 4,926,333 4,996,757 4,998,365 4,963,237 4,935,363 4,994,109 5,131,308 5,433,953 5,433,953
Liabilities
Note payable 4,916,667 4,833,333 4,750,000 4,666,667 4,583,333 4,500,000 4,416,667 4,333,333 4,250,000 4,166,667 4,083,333 4,000,000 4,000,000
Total liabilities 4,916,667 4,833,333 4,750,000 4,666,667 4,583,333 4,500,000 4,416,667 4,333,333 4,250,000 4,166,667 4,083,333 4,000,000 4,000,000
Equity
Owner, Capital 0 0 0 213,512 129,487 153,758 84,941 48,206 55,459 142,079 220,532 385,979 1,433,952
Tatal liabilities and equity 4,916,667 4,833,333 4,750,000 4,880,179 4,926,333 4,996,757 4,998,365 4,963,238 4,935,363 4,994,109 5,131,308 5,433,954 5,433,954
 142

Imsook 2010
Balance Sheet
January Febuary March April May June July August September October November December Year 2
Assets
Current assets:
Cash 3,234,824 3,626,640 3,531,640 3,562,637 3,690,146 3,820,771 3,882,779 3,911,216 3,976,787 4,132,944 4,382,736 4,797,080 4,797,080
Raw material 210,000 210,000 200,000 202,000 200,000 210,000 190,000 180,000 170,000 170,000 180,000 200,000 200,000
Supply 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844
Cost of setting number of telephone 200 200 200 200 200 200 200 200 200 200 200 200 200
WiFi internet 15 M 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985
Cost of insurance and install UBC True visions 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Equipment of restaurant 128,071 125,518 122,965 120,412 117,859 115,306 112,753 110,200 107,647 105,094 102,541 99,988 99,988
Equipment of office 39,489 38,702 37,915 37,128 36,341 35,554 34,767 33,980 33,193 32,406 31,619 30,832 30,832
Kitchen Electric equipment 107,647 105,501 103,355 101,209 99,063 96,917 94,771 92,625 90,479 88,333 86,187 84,041 84,041
Kitchen equipment 19,608 19,217 18,826 18,435 18,044 17,653 17,262 16,871 16,480 16,089 15,698 15,307 15,307
Equipment of relax zone 54,925 53,830 52,735 51,640 50,545 49,450 48,355 47,260 46,165 45,070 43,975 42,880 42,880
Equipment of art gallery 8,191 8,028 7,865 7,702 7,539 7,376 7,213 7,050 6,887 6,724 6,561 6,398 6,398
Equipment of toilet 71,565 70,138 68,711 67,284 65,857 64,430 63,003 61,576 60,149 58,722 57,295 55,868 55,868
Equipment of cleanning 14,852 14,556 14,260 13,964 13,668 13,372 13,076 12,780 12,484 12,188 11,892 11,596 11,596
Land 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235
Building 1,387,578 1,359,914 1,332,250 1,304,586 1,276,922 1,249,258 1,221,594 1,193,930 1,166,266 1,138,602 1,110,938 1,083,274 1,083,274
Accumulate depreciation-Equipment of restaurant 33,189 35,742 38,295 40,848 43,401 45,954 48,507 51,060 53,613 56,166 58,719 61,272 61,272
Accumulate depreciation-Equipment of office 10,231 11,018 11,805 12,592 13,379 14,166 14,953 15,740 16,527 17,314 18,101 18,888 18,888
Accumulate depreciation-Kitchen Electric equipment 27,898 30,044 32,190 34,336 36,482 38,628 40,774 42,920 45,066 47,212 49,358 51,504 51,504
Accumulate depreciation-Kitchen equipment 5,083 5,474 5,865 6,256 6,647 7,038 7,429 7,820 8,211 8,602 8,993 9,384 9,384
Accumulate depreciation-Equipment of relax zone 14,235 15,330 16,425 17,520 18,615 19,710 20,805 21,900 22,995 24,090 25,185 26,280 26,280
Accumulate depreciation-Equipment of art gallery 2,119 2,282 2,445 2,608 2,771 2,934 3,097 3,260 3,423 3,586 3,749 3,912 3,912
Accumulate depreciation-Equipment of toilet 18,551 19,978 21,405 22,832 24,259 25,686 27,113 28,540 29,967 31,394 32,821 34,248 34,248
Accumulate depreciation-Equipment of cleanning 3,848 4,144 4,440 4,736 5,032 5,328 5,624 5,920 6,216 6,512 6,808 7,104 7,104
Accumulate depreciation-Building 359,632 387,296 414,960 442,624 470,288 497,952 525,616 553,280 580,944 608,608 636,272 663,936 663,936
prepaid interest 151,671 163,338 175,005 186,672 198,339 210,006 221,673 233,340 245,007 256,674 268,341 280,008 280,008
Total assest 6,020,470 6,423,954 6,330,621 6,375,285 6,512,461 6,664,753 6,718,428 6,748,531 6,815,770 6,983,594 7,255,052 7,701,064 7,701,064
Liabilities
Note payable 3,916,667 3,833,333 3,750,000 3,666,667 3,583,333 3,500,000 3,416,667 3,333,333 3,250,000 3,166,667 3,083,333 3,000,000 3,000,000
Total liabilities 3,916,667 3,833,333 3,750,000 3,666,667 3,583,333 3,500,000 3,416,667 3,333,333 3,250,000 3,166,667 3,083,333 3,000,000 3,000,000
Equity
Owner, Capital 669,850 486,816 425,319 327,998 220,509 235,626 137,008 113,436 150,572 251,157 354,792 529,344 3,902,427
Tatal liabilities and equity 6,020,471 6,423,954 6,330,621 6,375,284 6,512,461 6,664,753 6,718,428 6,748,532 6,815,770 6,983,594 7,255,053 7,701,064 7,701,064
 143

Imsook 2011
Balance Sheet
January Febuary March April May June July August September October November December Year3
Assets
Current assets:
Cash 5,535,306 6,075,180 5,980,180 6,128,478 6,352,585 6,644,763 6,800,425 6,886,580 7,005,121 7,266,704 7,621,783 8,188,125 8,188,125
Raw material 210,000 210,000 210,000 210,000 210,000 190,000 185,000 195,000 195,000 190,000 200,000 210,000 210,000
Supply 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844
Cost of setting number of telephone 200 200 200 200 200 200 200 200 200 200 200 200 200
WiFi internet 15 M 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985
Cost of insurance and install UBC True visions 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Equipment of restaurant 97,435 94,882 92,329 89,776 87,223 84,670 82,117 79,564 77,011 74,458 71,905 69,352 69,352
Equipment of office 30,045 29,258 28,471 27,684 26,897 26,110 25,323 24,536 23,749 22,962 22,175 21,388 21,388
Kitchen Electric equipment 81,895 79,749 77,603 75,457 73,311 71,165 69,019 66,873 64,727 62,581 60,435 58,289 58,289
Kitchen equipment 14,916 14,525 14,134 13,743 13,352 12,961 12,570 12,179 11,788 11,397 11,006 10,615 10,615
Equipment of relax zone 41,785 40,690 39,595 38,500 37,405 36,310 35,215 34,120 33,025 31,930 30,835 29,740 29,740
Equipment of art gallery 6,235 6,072 5,909 5,746 5,583 5,420 5,257 5,094 4,931 4,768 4,605 4,442 4,442
Equipment of toilet 54,441 53,014 51,587 50,160 48,733 47,306 45,879 44,452 43,025 41,598 40,171 38,744 38,744
Equipment of cleanning 11,300 11,004 10,708 10,412 10,116 9,820 9,524 9,228 8,932 8,636 8,340 8,044 8,044
Land 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235
Building 1,055,610 1,027,946 1,000,282 972,618 944,954 917,290 889,626 861,962 834,298 806,634 778,970 751,306 751,306
Accumulate depreciation-Equipment of restaurant 63,825 66,378 68,931 71,484 74,037 76,590 79,143 81,696 84,249 86,802 89,355 91,908 91,908
Accumulate depreciation-Equipment of office 19,675 20,462 21,249 22,036 22,823 23,610 24,397 25,184 25,971 26,758 27,545 28,332 28,332
Accumulate depreciation-Kitchen Electric equipment 53,650 55,796 57,942 60,088 62,234 64,380 66,526 68,672 70,818 72,964 75,110 77,256 77,256
Accumulate depreciation-Kitchen equipment 9,775 10,166 10,557 10,948 11,339 11,730 12,121 12,512 12,903 13,294 13,685 14,076 14,076
Accumulate depreciation-Equipment of relax zone 27,375 28,470 29,565 30,660 31,755 32,850 33,945 35,040 36,135 37,230 38,325 39,420 39,420
Accumulate depreciation-Equipment of art gallery 4,075 4,238 4,401 4,564 4,727 4,890 5,053 5,216 5,379 5,542 5,705 5,868 5,868
Accumulate depreciation-Equipment of toilet 35,675 37,102 38,529 39,956 41,383 42,810 44,237 45,664 47,091 48,518 49,945 51,372 51,372
Accumulate depreciation-Equipment of cleanning 7,400 7,696 7,992 8,288 8,584 8,880 9,176 9,472 9,768 10,064 10,360 10,656 10,656
Accumulate depreciation-Building 691,600 719,264 746,928 774,592 802,256 829,920 857,584 885,248 912,912 940,576 968,240 995,904 995,904
prepaid interest 291,675 303,342 315,009 326,676 338,343 350,010 361,677 373,344 385,011 396,678 408,345 420,012 420,012
Total assest 8,460,956 9,012,497 8,929,164 9,089,129 9,324,904 9,608,749 9,771,077 9,878,900 10,009,107 10,277,357 10,654,103 11,242,113 11,242,113
Liabilities
Note payable 2,916,667 2,833,333 2,750,000 2,666,667 2,583,333 2,500,000 2,416,667 2,333,333 2,250,000 2,166,667 2,083,333 2,000,000 2,000,000
Total liabilities 2,916,667 2,833,333 2,750,000 2,666,667 2,583,333 2,500,000 2,416,667 2,333,333 2,250,000 2,166,667 2,083,333 2,000,000 2,000,000
Equity
Owner, Capital 843,226 634,874 553,456 453,298 319,107 367,179 245,662 191,155 213,541 351,583 460,079 671,342 5,304,502
Tatal liabilities and equity 8,460,956 9,012,497 8,929,164 9,089,129 9,324,903 9,608,748 9,771,077 9,878,899 10,009,107 10,277,357 10,654,103 11,242,112 11,242,112
 144

Imsook 2012
Balance Sheet
January Febuary March April May June July August September October November December Year 4
Assets
Current assets:
Cash 9,525,670 10,610,446 10,515,446 11,165,664 11,891,438 12,633,065 13,230,173 13,777,415 14,372,337 15,120,715 15,978,120 17,113,674 17,113,674
Raw material 210,000 210,000 210,000 210,000 200,000 200,000 195,000 195,000 185,000 180,000 195,000 200,000 200,000
Supply 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844
Cost of setting number of telephone 200 200 200 200 200 200 200 200 200 200 200 200 200
WiFi internet 15 M 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985
Cost of insurance and install UBC True visions 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Equipment of restaurant 66,799 64,246 61,693 59,140 56,587 54,034 51,481 48,928 46,375 43,822 41,269 38,716 38,716
Equipment of office 20,601 19,814 19,027 18,240 17,453 16,666 15,879 15,092 14,305 13,518 12,731 11,944 11,944
Kitchen Electric equipment 56,143 53,997 51,851 49,705 47,559 45,413 43,267 41,121 38,975 36,829 34,683 32,537 32,537
Kitchen equipment 10,224 9,833 9,442 9,051 8,660 8,269 7,878 7,487 7,096 6,705 6,314 5,923 5,923
Equipment of relax zone 28,645 27,550 26,455 25,360 24,265 23,170 22,075 20,980 19,885 18,790 17,695 16,600 16,600
Equipment of art gallery 4,279 4,116 3,953 3,790 3,627 3,464 3,301 3,138 2,975 2,812 2,649 2,486 2,486
Equipment of toilet 37,317 35,890 34,463 33,036 31,609 30,182 28,755 27,328 25,901 24,474 23,047 21,620 21,620
Equipment of cleanning 7,748 7,452 7,156 6,860 6,564 6,268 5,972 5,676 5,380 5,084 4,788 4,492 4,492
Land 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235
Building 723,642 695,978 668,314 640,650 612,986 585,322 557,658 529,994 502,330 474,666 447,002 419,338 419,338
Accumulate depreciation-Equipment of restaurant 94,461 97,014 99,567 102,120 104,673 107,226 109,779 112,332 114,885 117,438 119,991 122,544 122,544
Accumulate depreciation-Equipment of office 29,119 29,906 30,693 31,480 32,267 33,054 33,841 34,628 35,415 36,202 36,989 37,776 37,776
Accumulate depreciation-Kitchen Electric equipment 79,402 81,548 83,694 85,840 87,986 90,132 92,278 94,424 96,570 98,716 100,862 103,008 103,008
Accumulate depreciation-Kitchen equipment 14,467 14,858 15,249 15,640 16,031 16,422 16,813 17,204 17,595 17,986 18,377 18,768 18,768
Accumulate depreciation-Equipment of relax zone 40,515 41,610 42,705 43,800 44,895 45,990 47,085 48,180 49,275 50,370 51,465 52,560 52,560
Accumulate depreciation-Equipment of art gallery 6,031 6,194 6,357 6,520 6,683 6,846 7,009 7,172 7,335 7,498 7,661 7,824 7,824
Accumulate depreciation-Equipment of toilet 52,799 54,226 55,653 57,080 58,507 59,934 61,361 62,788 64,215 65,642 67,069 68,496 68,496
Accumulate depreciation-Equipment of cleanning 10,952 11,248 11,544 11,840 12,136 12,432 12,728 13,024 13,320 13,616 13,912 14,208 14,208
Accumulate depreciation-Building 1,023,568 1,051,232 1,078,896 1,106,560 1,134,224 1,161,888 1,189,552 1,217,216 1,244,880 1,272,544 1,300,208 1,327,872 1,327,872
prepaid interest 431,679 443,346 455,013 466,680 478,347 490,014 501,681 513,348 525,015 536,682 548,349 560,016 560,016
Total assest 12,591,325 13,687,768 13,604,435 14,266,320 14,993,761 15,747,055 16,350,830 16,909,739 17,506,328 18,261,373 19,145,445 20,297,666 20,297,666
Liabilities
Note payable 1,916,667 1,833,333 1,750,000 1,666,667 1,583,333 1,500,000 1,416,667 1,333,333 1,250,000 1,166,667 1,083,333 1,000,000 1,000,000
Total liabilities 1,916,667 1,833,333 1,750,000 1,666,667 1,583,333 1,500,000 1,416,667 1,333,333 1,250,000 1,166,667 1,083,333 1,000,000 1,000,000
Equity
Owner, Capital 1,432,545 1,179,776 1,079,094 955,218 810,774 836,628 687,108 642,242 679,922 838,378 967,405 1,235,554 11,344,644
Tatal liabilities and equity 12,591,325 13,687,767 13,604,435 14,266,320 14,993,760 15,747,055 16,350,830 16,909,739 17,506,328 18,261,373 19,145,445 20,297,666 20,297,666
 145

Imsook 2013
Balance Sheet
January Febuary March April May June July August September October November December Year 5
Assets
Current assets:
Cash 18,687,601 19,980,843 19,885,843 20,710,844 21,568,234 22,475,356 23,194,780 23,842,608 24,552,268 25,408,403 26,440,168 27,786,055 27,786,055
Raw material 210,000 210,000 210,000 210,000 210,000 200,000 200,000 210,000 200,000 210,000 210,000 210,000 210,000
Supply 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844 36,844
Cost of setting number of telephone 200 200 200 200 200 200 200 200 200 200 200 200 200
WiFi internet 15 M 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985 1,985
Cost of insurance and install UBC True visions 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Equipment of restaurant 36,163 33,610 31,057 28,504 25,951 23,398 20,845 18,292 15,739 13,186 10,633 8,080 8,080
Equipment of office 11,157 10,370 9,583 8,796 8,009 7,222 6,435 5,648 4,861 4,074 3,287 2,500 2,500
Kitchen Electric equipment 30,391 28,245 26,099 23,953 21,807 19,661 17,515 15,369 13,223 11,077 8,931 6,785 6,785
Kitchen equipment 5,532 5,141 4,750 4,359 3,968 3,577 3,186 2,795 2,404 2,013 1,622 1,231 1,231
Equipment of relax zone 15,505 14,410 13,315 12,220 11,125 10,030 8,935 7,840 6,745 5,650 4,555 3,460 3,460
Equipment of art gallery 2,323 2,160 1,997 1,834 1,671 1,508 1,345 1,182 1,019 856 693 530 530
Equipment of toilet 20,193 18,766 17,339 15,912 14,485 13,058 11,631 10,204 8,777 7,350 5,923 4,496 4,496
Equipment of cleanning 4,196 3,900 3,604 3,308 3,012 2,716 2,420 2,124 1,828 1,532 1,236 940 940
Land 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235 75,235
Building 391,674 364,010 336,346 308,682 281,018 253,354 225,690 198,026 170,362 142,698 115,034 87,370 87,370
Accumulate depreciation-Equipment of restaurant 125,097 127,650 130,203 132,756 135,309 137,862 140,415 142,968 145,521 148,074 150,627 153,180 153,180
Accumulate depreciation-Equipment of office 38,563 39,350 40,137 40,924 41,711 42,498 43,285 44,072 44,859 45,646 46,433 47,220 47,220
Accumulate depreciation-Kitchen Electric equipment 105,154 107,300 109,446 111,592 113,738 115,884 118,030 120,176 122,322 124,468 126,614 128,760 128,760
Accumulate depreciation-Kitchen equipment 19,159 19,550 19,941 20,332 20,723 21,114 21,505 21,896 22,287 22,678 23,069 23,460 23,460
Accumulate depreciation-Equipment of relax zone 53,655 54,750 55,845 56,940 58,035 59,130 60,225 61,320 62,415 63,510 64,605 65,700 65,700
Accumulate depreciation-Equipment of art gallery 7,987 8,150 8,313 8,476 8,639 8,802 8,965 9,128 9,291 9,454 9,617 9,780 9,780
Accumulate depreciation-Equipment of toilet 69,923 71,350 72,777 74,204 75,631 77,058 78,485 79,912 81,339 82,766 84,193 85,620 85,620
Accumulate depreciation-Equipment of cleanning 14,504 14,800 15,096 15,392 15,688 15,984 16,280 16,576 16,872 17,168 17,464 17,760 17,760
Accumulate depreciation-Building 1,355,536 1,383,200 1,410,864 1,438,528 1,466,192 1,493,856 1,521,520 1,549,184 1,576,848 1,604,512 1,632,176 1,659,840 1,659,840
prepaid interest 571,683 583,350 595,017 606,684 618,351 630,018 641,685 653,352 665,019 676,686 688,353 700,020 700,020
Total assest 21,893,260 23,198,169 23,114,836 23,951,504 24,820,561 25,729,350 26,460,441 27,129,936 27,841,263 28,719,065 29,762,497 31,120,051 31,120,051
Liabilities
Note payable 916,667 833,333 750,000 666,667 583,333 500,000 416,667 333,333 250,000 166,667 83,333 0 0
Total liabilities 916,667 833,333 750,000 666,667 583,333 500,000 416,667 333,333 250,000 166,667 83,333 0 0
Equity
Owner, Capital 1,678,927 1,388,242 1,272,458 1,130,001 952,390 992,123 814,424 752,828 794,660 961,135 1,126,765 1,440,887 13,304,840
Tatal liabilities and equity 21,893,260 23,198,168 23,114,836 23,951,504 24,820,560 25,729,350 26,460,441 27,129,936 27,841,263 28,719,065 29,762,497 31,120,051 31,120,051
 146

5.3 Cash flow

Imsook 2009
Statement of Cash Flows January Febuary March April May June July August September October November December Year 1
Cash flows from operating activities:
Cash received from customers 0 0 0 766,150 664,600 681,600 580,000 550,500 568,700 669,600 764,300 943,900 943,900
Cash paid for salaries 0 0 0 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000
Cash paid for promote 0 0 0 0 - 9,000 0 0 0 - 9,000 0 0 0 - 18,000
Cash paid for marketing 0 0 0 - 20,750 - 20,750 - 20,750 - 14,450 - 14,450 - 14,450 - 20,750 - 20,750 - 3,450 - 121,000
Cash paid for administrative 0 0 0 - 20,817 - 20,617 - 20,519 - 19,216 - 19,216 - 20,617 - 21,077 - 21,419 - 21,419 - 21,500
Cash paid for interest - 11,667 - 23,334 - 35,001 - 46,668 - 58,335 - 70,002 - 81,669 - 93,336 - 105,003 - 116,670 - 128,337 - 140,004 - 140,004
Cash paid for tax 0 0 0 - 16,071 - 9,746 - 11,573 - 6,393 - 3,628 - 4,174 - 10,694 - 16,599 - 29,052 - 29,052
Cash paid for product 0 0 0 - 210,000 - 190,000 - 190,000 - 170,000 - 180,000 - 180,000 - 190,000 - 200,000 - 210,000 - 210,000
Net cash provide by operating activities - 11,667 - 23,334 - 35,001 273,844 178,152 190,756 110,272 61,870 57,456 132,409 199,195 361,975 226,344
Cash flows from investing activities:
Cash paid for Equipment of restaurant - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260
Cash paid for Equipment of office - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720
Cash paid for Kitchen Electric equipment - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545
Cash paid for Kitchen equipment - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691
Cash paid for Equipment of relax zone - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160
Cash paid for Equipment of art gallery - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310
Cash paid for Equipment of toilet - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116
Cash paid for Equipment of cleanning - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700
Cash paid for rent land - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235
Cash paid for building - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210
Net cash provide by investing activities - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 1,941,571
Cash flow from financing activities
Cash received from loan 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Cash paid for repayment note payable - 83,333 - 166,666 - 249,999 - 333,332 - 416,665 - 499,998 - 583,331 - 666,664 - 749,997 - 833,330 - 916,663 - 999,996 - 999,996
Net cash provide by financing activities 4,916,667 4,833,334 4,750,001 4,666,668 4,583,335 4,500,002 4,416,669 4,333,336 4,250,003 4,166,670 4,083,337 4,000,004 4,000,004
Net increase in cash 2,523,053 2,428,053 2,333,053 2,558,565 2,379,540 2,308,811 2,144,994 2,013,259 1,925,512 1,917,132 1,900,585 1,980,032 2,284,777
Cash balance 2,481,024 2,386,024 2,291,024 2,199,535 2,254,022 2,312,779 2,322,720 2,265,926 2,226,384 2,263,463 2,378,995 2,659,974 2,659,974
Net cashflow 5,004,077 4,814,077 4,624,077 4,758,101 4,633,562 4,621,590 4,467,714 4,279,184 4,151,896 4,180,595 4,279,580 4,640,005 4,640,005
 147

Imsook 2010
Statement of Cash Flows January Febuary March April May June July August September October November December Year 2
Cash flows from operating activities:
Cash received from customers 1,242,000 1,050,870 974,740 881,073 764,290 783,840 667,000 633,075 654,005 770,040 878,945 1,085,485 1,085,485
Cash paid for salaries - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000
Cash paid for promote 0 0 0 - 9,000 - 9,000 0 - 9,000 - 9,000 0 - 9,000 0 0 - 45,000
Cash paid for marketing - 5,500 - 10,950 - 10,950 - 10,950 - 11,950 - 14,450 - 14,750 - 17,500 - 17,500 - 14,950 - 10,950 - 9,450 - 121,000
Cash paid for administrative - 21,231 - 21,461 - 21,458 - 21,437 - 21,233 - 21,029 - 20,929 - 19,600 - 19,600 - 21,029 - 21,499 - 21,848 - 21,500
Cash paid for interest - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667
Cash paid for tax - 50,419 - 36,642 - 32,013 - 24,688 - 16,597 - 17,735 - 10,312 - 8,538 - 11,333 - 18,904 - 26,705 - 39,843 - 39,843
Cash paid for product - 210,000 - 210,000 - 200,000 - 202,000 - 200,000 - 210,000 - 190,000 - 180,000 - 170,000 - 170,000 - 180,000 - 200,000 - 200,000
Net cash provide by operating activities 765,183 582,149 520,652 423,331 315,842 330,959 232,341 208,769 245,905 346,490 450,125 624,677 468,475
Cash flows from investing activities:
Cash paid for Equipment of restaurant - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260
Cash paid for Equipment of office - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720
Cash paid for Kitchen Electric equipment - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545
Cash paid for Kitchen equipment - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691
Cash paid for Equipment of relax zone - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160
Cash paid for Equipment of art gallery - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310
Cash paid for Equipment of toilet - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116
Cash paid for Equipment of cleanning - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700
Cash paid for rent land - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235
Cash paid for building - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210
Net cash provide by investing activities - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 1,941,571
Cash flow from financing activities
Cash received from loan 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Cash paid for repayment note payable - 1,083,329 - 1,166,662 - 1,249,995 - 1,333,328 - 1,416,661 - 1,499,994 - 1,583,327 - 1,666,660 - 1,749,993 - 1,833,326 - 1,916,659 - 1,999,992 - 1,999,992
Net cash provide by financing activities 3,916,671 3,833,338 3,750,005 3,666,672 3,583,339 3,500,006 3,416,673 3,333,340 3,250,007 3,166,674 3,083,341 3,000,008 3,000,008
Net increase in cash 2,299,907 2,033,540 1,888,710 1,708,056 1,517,234 1,449,018 1,267,067 1,160,162 1,113,965 1,131,217 1,151,519 1,242,738 1,526,912
Cash balance 3,234,824 3,626,640 3,531,640 3,562,637 3,690,146 3,820,771 3,882,779 3,911,216 3,976,787 4,132,944 4,382,736 4,797,080 4,797,080
Net cashflow 5,534,731 5,660,181 5,420,350 5,270,693 5,207,381 5,269,788 5,149,847 5,071,378 5,090,752 5,264,161 5,534,254 6,039,818 6,039,818
 148

Imsook 2011
Statement of Cash Flows January Febuary March April May June July August September October November December Year3
Cash flows from operating activities:
Cash received from customers 1,428,300 1,208,501 1,120,951 1,013,233 878,934 901,416 767,050 728,036 752,106 885,546 1,010,787 1,248,308 1,248,308
Cash paid for salaries - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000
Cash paid for promote 0 0 0 0 - 9,000 0 0 - 9,000 - 9,000 0 0 0 - 27,000
Cash paid for marketing - 4,950 - 8,950 - 8,950 - 8,950 - 10,150 - 10,150 - 11,550 - 13,500 - 13,500 - 11,050 - 9,150 - 9,150 - 121,000
Cash paid for administrative - 21,656 - 21,891 - 21,887 - 21,866 - 21,658 - 21,450 - 21,348 - 19,992 - 19,992 - 21,450 - 21,929 - 22,285 - 21,500
Cash paid for interest - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667
Cash paid for tax - 63,469 - 47,786 - 41,658 - 24,019 - 27,637 - 18,491 - 14,388 - 14,388 - 14,388 - 11,667 - 11,667 - 11,667 - 11,667
Cash paid for product - 210,000 - 210,000 - 210,000 - 210,000 - 200,000 - 200,000 - 195,000 - 195,000 - 185,000 - 180,000 - 195,000 - 200,000 - 200,000
Net cash provide by operating activities 938,559 730,207 648,789 558,731 420,822 461,659 335,097 286,489 320,559 471,713 583,375 815,540 677,474
Cash flows from investing activities:
Cash paid for Equipment of restaurant - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260
Cash paid for Equipment of office - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720
Cash paid for Kitchen Electric equipment - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545
Cash paid for Kitchen equipment - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691
Cash paid for Equipment of relax zone - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160
Cash paid for Equipment of art gallery - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310
Cash paid for Equipment of toilet - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116
Cash paid for Equipment of cleanning - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700
Cash paid for rent land - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235
Cash paid for building - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210
Net cash provide by investing activities - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 1,941,571
Cash flow from financing activities
Cash received from loan 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Cash paid for repayment note payable - 2,083,325 - 2,166,658 - 2,249,991 - 2,333,324 - 2,416,657 - 2,499,990 - 2,583,323 - 2,666,656 - 2,749,989 - 2,833,322 - 2,916,655 - 2,999,988 - 2,999,988
Net cash provide by financing activities 2,916,675 2,833,342 2,750,009 2,666,676 2,583,343 2,500,010 2,416,677 2,333,344 2,250,011 2,166,678 2,083,345 2,000,012 2,000,012
Net increase in cash 1,473,287 1,181,602 1,016,851 843,460 622,218 579,722 369,827 237,886 188,623 256,444 284,773 433,605 735,915
Cash balance 5,535,306 6,075,180 5,980,180 6,128,478 6,352,585 6,644,763 6,800,425 6,886,580 7,005,121 7,266,704 7,621,783 8,188,125 8,188,125
Net cashflow 7,008,592 7,256,782 6,997,031 6,971,938 6,974,803 7,224,485 7,170,252 7,124,466 7,193,743 7,523,147 7,906,556 8,621,730 8,621,730
 149

Imsook 2012
Statement of Cash Flows January Febuary March April May June July August September October November December Year 4
Cash flows from operating activities:
Cash received from customers 1,642,545 1,389,776 1,289,094 1,165,218 1,010,774 1,036,628 882,108 837,242 864,922 1,018,378 1,162,405 1,435,554 1,435,554
Cash paid for salaries - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000
Cash paid for promote 0 0 0 - 9,000 0 - 9,000 0 - 9,000 - 9,000 0 - 9,000 0 - 45,000
Cash paid for marketing - 4,950 - 5,400 - 5,400 - 5,400 - 8,950 - 8,950 - 8,950 - 12,500 - 12,500 - 5,400 - 5,400 - 5,400 - 121,000
Cash paid for administrative - 22,089 - 22,328 - 22,325 - 22,303 - 22,091 - 21,879 - 21,775 - 20,392 - 20,392 - 21,879 - 22,730 - 178,000 - 21,500
Cash paid for interest - 11,667 - 23,334 - 35,001 - 46,668 - 58,335 - 70,002 - 81,669 - 93,336 - 105,003 - 116,670 - 128,337 - 22,730 - 22,730
Cash paid for tax - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667
Cash paid for product - 210,000 - 210,000 - 210,000 - 210,000 - 200,000 - 200,000 - 195,000 - 195,000 - 185,000 - 195,000 - 200,000 - 200,000 - 200,000
Net cash provide by operating activities 1,204,172 939,047 826,702 682,180 531,731 537,131 385,048 317,347 343,360 489,763 607,271 839,757 835,657
Cash flows from investing activities:
Cash paid for Equipment of restaurant - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260
Cash paid for Equipment of office - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720
Cash paid for Kitchen Electric equipment - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545
Cash paid for Kitchen equipment - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691
Cash paid for Equipment of relax zone - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160
Cash paid for Equipment of art gallery - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310
Cash paid for Equipment of toilet - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116
Cash paid for Equipment of cleanning - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700
Cash paid for rent land - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235
Cash paid for building - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210
Net cash provide by investing activities - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 1,941,571
Cash flow from financing activities
Cash received from loan 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Cash paid for repayment note payable - 3,083,321 - 3,166,654 - 3,249,987 - 3,333,320 - 3,416,653 - 3,499,986 - 3,583,319 - 3,666,652 - 3,749,985 - 3,833,318 - 3,916,651 - 3,999,984 - 3,999,984
Net cash provide by financing activities 1,916,679 1,833,346 1,750,013 1,666,680 1,583,347 1,500,014 1,416,681 1,333,348 1,250,015 1,166,682 1,083,349 1,000,016 1,000,016
Net increase in cash 738,904 390,446 194,768 - 33,087 - 266,869 - 344,802 - 580,218 - 731,252 - 788,572 - 725,502 - 691,327 - 542,174 - 105,898
Cash balance 9,525,670 10,610,446 10,515,446 11,165,664 11,891,438 12,633,065 13,230,173 13,777,415 14,372,337 15,120,715 15,978,120 17,113,674 17,113,674
Net cashflow 10,264,574 11,000,892 10,710,214 11,132,577 11,624,569 12,288,263 12,649,955 13,046,163 13,583,765 14,395,213 15,286,793 16,571,500 16,571,500
 150

Imsook 2013
Statement of Cash Flows January Febuary March April May June July August September October November December Year 5
Cash flows from operating activities:
Cash received from customers 1,888,927 1,598,242 1,482,458 1,340,001 1,162,390 1,192,123 1,014,424 962,828 994,660 1,171,135 1,336,765 1,650,887 1,650,887
Cash paid for salaries - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000 - 178,000
Cash paid for promote 0 - 9,000 - 9,000 - 9,000 - 9,000 0 - 9,000 - 9,000 0 0 0 0 - 54,000
Cash paid for marketing - 4,950 - 5,400 - 5,400 - 5,400 - 8,950 - 8,950 - 11,250 - 12,500 - 12,500 - 9,250 - 4,950 - 5,400 - 121,000
Cash paid for administrative - 22,531 - 22,775 - 22,771 - 22,749 - 22,533 - 22,316 - 22,210 - 20,800 - 20,800 - 22,316 - 23,185 - 23,185 - 21,500
Cash paid for interest - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667 - 11,667
Cash paid for tax - 95,651 - 74,625 - 56,550 - 43,884 - 47,310 - 34,087 - 29,787 - 29,787 - 33,345 - 45,120 - 56,949 - 78,943 - 78,943
Cash paid for product - 210,000 - 210,000 - 210,000 - 210,000 - 210,000 - 200,000 - 200,000 - 210,000 - 200,000 - 210,000 - 210,000 - 210,000 - 210,000
Net cash provide by operating activities 1,366,128 1,086,775 989,070 859,301 674,930 737,102 552,510 491,074 538,348 694,782 852,015 1,143,693 975,777
Cash flows from investing activities:
Cash paid for Equipment of restaurant - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260 - 161,260
Cash paid for Equipment of office - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720 - 49,720
Cash paid for Kitchen Electric equipment - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545 - 135,545
Cash paid for Kitchen equipment - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691 - 24,691
Cash paid for Equipment of relax zone - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160 - 69,160
Cash paid for Equipment of art gallery - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310 - 10,310
Cash paid for Equipment of toilet - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116 - 90,116
Cash paid for Equipment of cleanning - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700 - 18,700
Cash paid for rent land - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235 - 75,235
Cash paid for building - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210 - 1,747,210
Net cash provide by investing activities - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 2,381,947 - 1,941,571
Cash flow from financing activities
Cash received from loan 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Cash paid for repayment note payable - 4,083,317 - 4,166,650 - 4,249,983 - 4,333,316 - 4,416,649 - 4,499,982 - 4,583,315 - 4,666,648 - 4,749,981 - 4,833,314 - 4,916,647 - 4,999,980 - 4,999,980
Net cash provide by financing activities 916,683 833,350 750,017 666,684 583,351 500,018 416,685 333,352 250,019 166,686 83,353 20 20
Net increase in cash - 99,136 - 461,822 - 642,860 - 855,962 - 1,123,666 - 1,144,827 - 1,412,752 - 1,557,521 - 1,593,580 - 1,520,479 - 1,446,579 - 1,238,234 - 965,774
Cash balance 18,687,601 19,980,843 19,885,843 20,710,844 21,568,234 22,475,356 23,194,780 23,842,608 24,552,268 25,408,403 26,440,168 27,786,055 27,786,055
Net cashflow 18,588,465 19,519,021 19,242,983 19,854,882 20,444,568 21,330,529 21,782,028 22,285,087 22,958,688 23,887,924 24,993,589 26,547,821 26,547,821
 151

5.4 Loan
Note Payable
Cash loan 5,000,000
interest rate 0.14
interest per year 700,000
Total 5,700,000
Repayment (year) 5

Payment
Period Beginning balance Interest expense (Dr.)+ Note payable (Dr.)= Cash (Cr.) Ending Balance
January 31, 2009 5,700,000 11,667 83,333 95,000 5,605,000
Febuary 28, 2009 5,605,000 11,667 83,333 95,000 5,510,000
March 31, 2009 5,510,000 11,667 83,333 95,000 5,415,000
April 30, 2009 5,415,000 11,667 83,333 95,000 5,320,000
May 31, 2009 5,320,000 11,667 83,333 95,000 5,225,000
June 30, 2009 5,225,000 11,667 83,333 95,000 5,130,000
July 31, 2009 5,130,000 11,667 83,333 95,000 5,035,000
August 31, 2009 5,035,000 11,667 83,333 95,000 4,940,000
September 30, 2009 4,940,000 11,667 83,333 95,000 4,845,000
October 31, 2009 4,845,000 11,667 83,333 95,000 4,750,000
November 30, 2009 4,750,000 11,667 83,333 95,000 4,655,000
December 31, 2009 4,655,000 11,667 83,333 95,000 4,560,000
January 31, 2010 4,560,000 11,667 83,333 95,000 4,465,000
Febuary 28, 2010 4,465,000 11,667 83,333 95,000 4,370,000
March 31, 2010 4,370,000 11,667 83,333 95,000 4,275,000
April 30, 2010 4,275,000 11,667 83,333 95,000 4,180,000
May 31, 2010 4,180,000 11,667 83,333 95,000 4,085,000
June 30, 2010 4,085,000 11,667 83,333 95,000 3,990,000
July 31, 2010 3,990,000 11,667 83,333 95,000 3,895,000
August 31, 2010 3,895,000 11,667 83,333 95,000 3,800,000
September 30, 2010 3,800,000 11,667 83,333 95,000 3,705,000
October 31, 2010 3,705,000 11,667 83,333 95,000 3,610,000
November 30, 2010 3,610,000 11,667 83,333 95,000 3,515,000
December 31, 2010 3,515,000 11,667 83,333 95,000 3,420,000
January 31, 2011 3,420,000 11,667 83,333 95,000 3,325,000
Febuary 28, 2011 3,325,000 11,667 83,333 95,000 3,230,000
March 31, 2011 3,230,000 11,667 83,333 95,000 3,135,000
April 30, 2011 3,135,000 11,667 83,333 95,000 3,040,000
May 31, 2011 3,040,000 11,667 83,333 95,000 2,945,000
June 30, 2011 2,945,000 11,667 83,333 95,000 2,850,000
July 31, 2011 2,850,000 11,667 83,333 95,000 2,755,000
August 31, 2011 2,755,000 11,667 83,333 95,000 2,660,000
September 30, 2011 2,660,000 11,667 83,333 95,000 2,565,000
October 31, 2011 2,565,000 11,667 83,333 95,000 2,470,000
November 30, 2011 2,470,000 11,667 83,333 95,000 2,375,000
December 31, 2011 2,375,000 11,667 83,333 95,000 2,280,000
January 31, 2012 2,280,000 11,667 83,333 95,000 2,185,000
Febuary 28, 2012 2,185,000 11,667 83,333 95,000 2,090,000
March 31, 2012 2,090,000 11,667 83,333 95,000 1,995,000
April 30, 2012 1,995,000 11,667 83,333 95,000 1,900,000
May 31, 2012 1,900,000 11,667 83,333 95,000 1,805,000
June 30, 2012 1,805,000 11,667 83,333 95,000 1,710,000
July 31, 2012 1,710,000 11,667 83,333 95,000 1,615,000
August 31, 2012 1,615,000 11,667 83,333 95,000 1,520,000
September 30, 2012 1,520,000 11,667 83,333 95,000 1,425,000
October 31, 2012 1,425,000 11,667 83,333 95,000 1,330,000
November 30, 2012 1,330,000 11,667 83,333 95,000 1,235,000
December 31, 2012 1,235,000 11,667 83,333 95,000 1,140,000
January 31, 2013 1,140,000 11,667 83,333 95,000 1,045,000
Febuary 28, 2013 1,045,000 11,667 83,333 95,000 950,000
March 31, 2013 950,000 11,667 83,333 95,000 855,000
April 30, 2013 855,000 11,667 83,333 95,000 760,000
May 31, 2013 760,000 11,667 83,333 95,000 665,000
June 30, 2013 665,000 11,667 83,333 95,000 570,000
July 31, 2013 570,000 11,667 83,333 95,000 475,000
August 31, 2013 475,000 11,667 83,333 95,000 380,000
September 30, 2013 380,000 11,667 83,333 95,000 285,000
October 31, 2013 285,000 11,667 83,333 95,000 190,000
November 30, 2013 190,000 11,667 83,333 95,000 95,000
December 31, 2013 95,000 11,667 83,333 95,000 0
 152

Chapter6

Risk Management

6.1 Strategic
From our strategic, differentiation it will be make customer not intimate. Including the
restaurant’s atmosphere that seems like too expensive, it might be occurs uncertain for
customer to buy foods and use our service.
 Appropriate action for risks

Make a customer satisfy or first impression and then they will promote by mount to
mount. Try to make customer feel at home.

6.2 Operational
6.2.1 Risk of buying process
Salads, fruits and several vegetables are consumed as raw. So, foodstuffs used for
salad making, and fruits and vegetables should be well washed. Washing and rinsing periods,
chlorine concentrations, temperatures and pressures of washing and rinsing water should be
adequate to remove dirtiness and to decrease the microbial load.
An inadequate washing program causes non-removal of physical, chemical and
microbiological hazards present in natural flora of fruits and vegetables. Potable water should
be used for washing process; otherwise, fruits and vegetables can be contaminated by unclean
water. An effective rinsing is very crucial to remove chlorine from fruits and vegetables.
 153

 Appropriate action for risks

A detailed “Raw Material Washing Program” should be prepared by QC/QA
department for considering parameters such as the concentration of chlorine, washing and
rinsing period, pressure and temperature of water according to the type of the raw material.
Generally, 50-125 ppm active chlorine is adequate for eliminating the microbial risks of the
fruits and vegetables (Aran et al., 1987). For very dirty raw materials 1-5 ppm active chlorine
should be added to the final rinsing water (Aran et al., 1987). To avoid the contamination
from water used for washing, water analysis (chemical and microbiological) should be
performed by authorized laboratories periodically

6.2.2 Risk of Transportation of material

Inspection of Raw Materials
The plant purchases raw materials from several contractors. The production requires a
stock monitoring program and raw materials should be purchased as closer as possible to the
production time (Bryan, 1992).
Purchasing raw materials that have microbiological loads over critical limits must be
avoided to ensure food safety and quality. Toxins synthesized by microorganisms; and
pesticides, chemical residues and foreign materials found in these raw materials are also
potential risks for consumer health.
 Appropriate action for risks
Raw materials should be purchased in accordance with the “Raw Material Acceptance
Criteria” determined by QC/QA Department. QC/QA staff members have to reject unsuitable
raw materials. Microbiological, physical and chemical characteristics that raw materials must
have corresponding and critical limits should be determined in “Raw Material Acceptance
Criteria”. Contractors having quality certificates like ISO Quality Assurance Systems and
HACCP system should be preferred. QC/QA staff members have to control the expiration
date of the packaged foods. Ripped, pierced, damaged and abnormal shaped packages have to
be refused.
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6.2.3 Risk of damage of material – Rotten

6.2.3.1 Storage of Raw Materials

Fruits and vegetables; dairy products; frozen foods and meats; egg; and dried food
products should be kept at (0-4ºC), (0-4ºC), (-18,-20ºC), (0-4ºC) and (18-27ºC) respectively.
To avoid the cross contamination, these food stuffs should be kept at different temperatures,
and in different places. Relative humidity of the storing places might change from 80% to 95%
according to the raw material (Jay, 1992).
Because of insufficient and improper storage conditions, rapid microbial growth can
be seen. Cross contamination of the pathogen microorganisms from storage places to
production area is other important hazard (Bryan, 1992).
 Appropriate action for risks
“Raw Material Storing Instructions” should be determined by QC/QA department for
proper storing. Storing should be performed according to First in First out (FIFO) system.

6.2.3.2 Hygiene
Dirty equipments are one of the main sources of physical and microbiological
contaminations Therefore, an effective equipment cleaning program should be applied (Bryan,
1992).
Hazards at this step are closely related to the effectiveness of the washing program. If
the washing program is inadequate, it is impossible to remove physical, chemical or
microbiological hazards. On the other hand, inadequate rinsing causes non-removal of
detergent, chlorine and caustic from equipment.
 Appropriate action for risks
Our restaurant use HACCP system in cooking process because it is an effective
system because this food safety system is designed to provide the information flow for
preventive and corrective actions and can easily be established on the production lines of all
kinds of foods (Unnevehr and Jensen, 1998). Safe and healthy products can be served to
consumers by eliminating the safety risks after determining the critical control points by
hazard analysis and establishing the necessary preventive and corrective actions (Pierson and
HACCP can be adapted to plants that produce different kinds of foods, but industrial
applications show differences because the flow diagrams of the products differ. Thus, all
production lines have different critical control points and HACCP plans (Topal, 2001).
 155

6.2.4 Risk of service

Besides our healthy product, service is important with restaurant which can make
customer satisfy. But sometimes in the rush time it might occur mistake services such an
accident or misunderstands. For example, full of table, wrong order, food spill when serve
food to customer and wrong bill. This situation affect directly to customer and our image.
 Appropriate action for risks
We can reduce risk by training all employees before start their job for expert with
them task. But if the accident occurs during the job the first thing we say apologize to
customer. When full of table we have relax zone for customer waiting, there has internet Wi-
Fi service, magazine, and TV to make customer feel not boring. If in case of our waiter make
food spill when serve food to customer, we will give discount 10% to customer as well. We
will emphasize our service carefully for customer satisfies.

6.3 Compliance

6.3.1 Risk of health and safety of employee

In this section, we will talk about risk of health and safety of employee as we know
that accident can happened all the time and it is including accident in restaurant.
 Appropriate action for risks
We transfer (usually via insurance), it is social security insurance to protect and taking
a good care of all our employee.
Social security insurance
The principle behind social insurance is that people earn benefit by contribution paid
while they are at work. Employee works between 15 to 60 years old. Subsidy payments of employers and
employees must to pay every month to the Social Security Fund. All of employee will pay 5% of
employee salaries in every month and then the employer will be pay 5% too. Social security
insurance will guarantee to Death, Disability cases, Maternity cases, Illness, Experiencing
harm, Unemployment, and Child welfare cases.
Rate social security Expense of social
Detail Salary of month
insurance 10 % security insurance
Administrative expense 178,000 178,000*5% 8,900
 156

• Option of Social security insurance

Social Security Fund

In the case old-age benefit

Old Age Pension Benefit is having made contributions for not less than 180 months
and is entitled to old age pension benefit on monthly basis at the rate of 15 percent of last 60
months of average wage which is used as a basis for calculation of the contribution before
the status of being the insured terminates. In the case of making contributions for over 180
months, the rate of old age pension benefit pursuant to Clause 1 shall be increased at the
rate of 1 percent per every 12 months of making the contributions for a period of making
contributions exceeding 180 months

In the case unemployment benefit

The employee paid money not less 6 months in a period of 15 months prior to
unemployment and Unemployment benefit for not more 180 days per year at the rate of 50 %
of the wage calculated on the basis of maximum contributions of 15,000 Baht.

If in the duration of 1 year, there was more than 1 application for the unemployment benefit,
the counting of the unemployment benefit receiving period in total shall not exceed 180 days;
the compensation benefit for loss of income shall be paid on monthly installment basis by
crediting to the Bank A
In the Child allowance

The child assistance benefit is paid on a lump sum basis at the rate of 350 Baht per
month per 1 child and the child assistance benefit for legitimate child aged not more than 6
years old shall be limited to not more than 2 children for the entitlement

In the event of death

Having made contributions on the part of death for not less than 1 month within a
period of 6 months and is entitled to receive the funeral benefit of 30,000 Baht. Is entitled to
assistance benefit in the event of death as follows the insured having made contributions for
upward of 3 years but less than 10 years, shall be entitled to assistance benefit equal to the
average 1.5 months of wage. The Insured having made contributions for upward of 10 years
shall be entitled to assistance benefit equal to the average 5 months of wage

In the event of injury or sickness

If it is necessary that the patient may be taken to other hospital for continuing diagnosis or
treatment; reimbursement for further cost of medical treatment may be allowed. In the case of
 157

being in the same provincial area,if a motor car or an ambulance is use, additional reimbursement
for actual expense may be reimbursed; but not exceeding 500 Baht/per reimbursement. If a hired
vehicle or a private transport or other vehicle is used, a lump sum reimbursement at the rate of 300
Baht/per reimbursement may be paid. If it is in other province, the Zone Office of Social Security
may pay an extra at 6 Baht per kilometer.
In the invalidity benefit

Cost of medical treatment:

Can be collected as actually incurred but not more than 2000 Baht per month compensation
benefit for loss of income: The benefit can be collected at the rate of 50 percent of monthly
wage throughout life; the cost of artificial organs/equipment/therapeutic equipment.
Cost of funeral, In the event of the death of the disabled insured person, the funeral manager
shall be entitled to collect the funeral benefit of 30,000 Baht; the death benefit of the
deceased disabled insured person can be collected as follows:
For the insured who having made contributions for upward of 3 years but less than 10
years, the assistance benefit is equal to the averaged 1 .5 months of wage.
For the insured that having made contributions for upward of 10 years, the assistance
benefit is equal to the averaged 5 months of wage
In the maternity benefit
Giving childbirth before 1 January 2007
Verify the place of childbirth, if the place of the childbirth is the hospital as listed in the
Certified Entitlements Card or an affiliate of the hospital according to the Certified
Entitlements Card belonging to the Insured or of the spouse or husband.
If it is not the hospital listed in the Certified Entitlements Card or the affiliate hospital, the
medical service benefit payment shall be on a lump sum basis at the rate of 6,000 Baht per
childbirth. Childbirth was given on 1 January 2007 at 00.00 hours onward.
Childbirth can be given anywhere; the conclusion for paying medical service cost shall be
on a lump sum basis, for instance, in child delivery, at the rate of 12,000 Baht per childbirth.
In the case of being admitted for child delivery in the hospital according to the Certified
Entitlements Card before 1 January 2007; but the childbirth was delivered on 1 January 2007
from 00.00 hours onward, the hospital according to the Certified Entitlements Card shall be
responsible until the end of the child delivery process; and the insured shall not be required to
pay for the hospitalization expense and the insured can further present a birth certificate for
collection of the entitlement benefit in case of childbirth. The conclusion to pay for medical
 158

service cost is made on a lump sum basis to the insured at the rate of 12,000 Baht per
childbirth.
(http://www.sso.go.th/wpr/eng/benefit.html)

6.4 External risk

6.4.1 Environmental
Now the climate has variability combined with drought is a major obstacle that
affects yield vegetable and fruit. This problem make a quality of products has non-
standard requirements and impact directly with our product in which is a healthy foods.
6.4.1.1 Risk of fire
Restaurant is always using gas and electricity for cooking. It has most risk of fire from
gas explosion or short circuit. And our restaurant is art gallery its high risk of fire, material
fuel such as wood frame color or oil paint and paper.
 Appropriate action for fire risks
We can transfer risk of fire usually via insurance company which is way to protect
and reduce damage of building. So, we do a contract with Thai life insurance as follow:

Type of business: Restaurant

Term insurance: 1 year (inform later.)
Assets and capital: Buildings (Excluding foundation). 1,700,000 Baht
Insurance: Furniture decorations and hang 500,000 Baht
Total 2,300,000 Baht
Premiums 3,910.00 Baht
Premiums including tax 4,200.82 Baht

Protection
1. Fire and Disaster extra.
2. Contained traces of thieves
tamper robbery loot
Cause
- Disaster such as burning thunderbolt flood attack,
accident, tonardo attack, earth quake, smoke effect,
mob, strike and anything else.
- limits of 100,000 baht per period and Once and for
all time insurance
- Including repair window and door repair caused by
theft, tamper not exceed 10,000 Baht Once and for all
 159

time insurance
3. The damage to electrical - limits of 100,000 baht per period and Once and for
appliances from the circuit. all time insurance
4. The damage to the glass - limits of 50,000 baht per period and Once and for all
frame and glass decorations time insurance
on the damage caused by
accidental external causes of
all kinds.
5. Temporary accommodation - Limits of 2000 baht per day up to 30 days.
expenses.
6. Liability to third parties. - limits of 500,000 baht per period and Once and for
all time insurance
7. Damage from Thief or -Whit in 50,000 baht per period and Once and for all
Robbery time insurance
8. Compensation for loss of - Whit in 2,000 baht per day up to 30 days.
income. (If the insured
property damage exceeding
50%).
9. Severance pay if the insured -Whit in 3,000 baht
died within the building from
fire or theft.
10. stolen and damage of -Whit in 100,000 baht per period and Once and for all
computer and electronics time insurance
equipment
Premiums Package (Special
Protection)
1. Handling carcasses property -With in 100,000 baht all time insurance
2. Cost of fighting fires. -With in 100,000 baht all time insurance
3. The profession -With in 100,000 baht all time insurance

Contract as: 20/12 Moo13, Phaholyothin Road, Tambon Rob Mueang district, Chiang Rai,
Thailand 57000
 160

Office No: 053-712-300-1, 053-712-320, 053-712-320

Fax: 053-712-321, 053-712-321

To contract Miss Ampai Vongsuwun
E-mail: aumpai@thaiins.com
Website: http://www.thailife.com/

We also can reduce the risk by install a fire protection system as Fire Detector, Heat
Detector, and Smoke Detector in the building

• Name of product : Photoelectric Smoke Detector S-314

• Operating senility : Comply to UL268, ENS4, CNS
• Operation current : DC 24V under 30 m.
• Monitoring current : -10°C to +55°C
• Material : Fire- proof plastic
• Dimensions : 102 mm. (Dia) × 50 mm. (H)
• Weight : 170 g.
• Price : 1,040 Baht

• Name of product : Rate-of-Rise Heat Detector S-302

• Alarm temperature : Comply to EN54, CNS
• Voltage range : 12 – 30VDC
• Alarm current : 25 mA
• Ambient temperature : 0°C to +55°C
• Material : Fire- proof plastic
• Dimensions : 102 mm. (Dia) × 45mm. (H)
• Weight : 130 g.
• Price : 450 Baht
 161

Contract: Grand engineering Ltd,. Part

Address: 28/28 Moo 4 Ekachai Road, Bang Bon, Bangkok 10150.
Office No: Tel. 0-2895-1277, Fax 0-2895-1278.
Website: http://www.grandgroups.com/pdlist.php?subCatID=131

6.4.1.2 Risk of earthquake

According to Chiang Rai near earth crust at Chiang Saen which is has high risk occur
earthquakes. So, risk of earthquake is more affect with our restaurant building.
 Appropriate action for fire risks
Risk of earthquake, we can eliminate by construct strong building of good
architect. When has earthquake; our building will get least damage. And another way
we can accept risk by training employees to keeping up with situation.

6.4.2 Economic
The current economic situation, price fluctuations would affect all types of businesses,
especially restaurant has affect to raw material, and most of the restaurant has to increasing
the price. When price increase it make people witching to catering at home, although taste
and atmosphere is reduced, but it helps them to save money. That why many restaurant
become shut down.
 Appropriate action for risks
Risk of economic change we can manage by not change the price, but dishes decrease
or add art and value the food for make different from made at home. The other way we will
give discount or price adjustments, such as from 80 to 79 to makes sense that price is cheaper.
6.4.3 Competitive

According to social living conditions has changed and business about restaurant is
always new born, it's result in new health food restaurant or always develop strategies to
get more market share, so get more competitive. The customer will compare by quality of
food and price reasonably.
 Appropriate action for risks
These risks we can accept by improving our strategy and marketing by create
something new for customer such as set a new menu to serve, but quality and taste
Still remains the same or improving better. Make a difference from market by use art
gallery as outstanding to attract customer.
 162

6.5 Financial Risk

Financial risk
We will example of the risk case of the financial in our restaurant to show the detail of the
financial if our sale is decrease, like this

Imsook
Income Sale decrease 20%
Statement
Year 1 Year 2 Year 3 Year 4 Year 5

Sale 4,951,480 8,308,290 9,554,534 10,987,715 12,635,872

Less: Cost of goods

sold 1,720,000 2,322,000 2,415,000 2,390,000 2,490,000

Gross profit 3,231,480 5,986,290 7,139,534 8,597,715 10,145,872

Operating expense

-Salaries expense 2,670,000 4,094,000 4,094,000 4,094,000 4,094,000

-Marketing expense 238,850 563,300 235,050 186,750 184,850

-Administration
expense 307,582 483,478 493,148 503,011 513,071

-Promote expense 27,000 90,000 54,000 90,000 108,000

-Utilities expense 180,000 276,000 276,000 276,000 276,000

-Repayment Loan 1,916,667 1,916,667 1,916,667 1,916,667 1,916,667

-Interest expense 268,333 268,333 268,333 268,333 268,333

-Income before Tax -1,251,900 -1,679,755 - 1,409,402 -1,433,400 - 1,346,701

-Tax expense 96,924 139,637 146,243 145,177 151,516

Total operating
expense 3,068,824 4,141,392 3,970,646 3,968,577 3,988,217

Net Income 162,656 1,844,899 3,168,889 4,629,138 6,157,655

Table 6.5.1 Financial risk in our business

 163

You will see that follow the table if the sale decrease 20% it effect to our net income.
The net income of each year will decrease 20% follow this,

This result makes our business have the less profit every year.
Year Income of our business Income from sale decrease
20%
1 1,400,526 162,656
2 3,921,971 1,844,899
3 5,557,522 3,168,889
4 11,344,644 4,629,138
5 13,304,840 6,157,655

Table 6.5.2 The result makes our business have the less profit every year
So if decrease in sales 20%, will have the risk by
- profit decrease much

- decrease in bonus of employees

- Have effect with payback period by used the time more than our restaurant estimate.

Conclusion
The business about restaurant has many risks, so it has to find out the way to reduce
risk. Which is each type of risk has direct affect to our business, we divide major of risk are
Strategic risk, operational risk, compliance, external risk, and financial risk, we have taken
each risk to analysis and looking for opportunity and impact that might be occur. Then
Appropriate action for risks by Accept, Transfer (usually via insurance), Reduce/manage, and
Eliminate for build a confidence to the persons and assets concern with our restaurant
 164

Chapter 7

Chapter 7

Introduction
According to Chiang Rai is the province of tourism, from now the tourism situation in
Chiang Rai are poised for growth decreased slightly of 8 percent. Anyway, demand of
foods is not decrease. And now most people turn to a more self-interested health, according
to the rapid growth sales of food supplements. From the data will see that the attack rate of
the Thai people caused by such diseases increases in every year. So, we seek that our
project focuses on healthy foods and art gallery for local people and tourists, both Thai and
foreigners. Combined with the art gallery atmosphere to customers in addition to healthy
foods, there is mental health also.

Industry Profile

An art gallery or art museum is a building or space for the exhibition of art, usually
visual art. The first art gallery was the Lourve, which is actually an art museum. Art gallery
started Asian it was National Museum of the Philippines. And the first art gallery in Thailand
is National Museum Bangkok. For the market trend preparations of study data from the
direction of the global healthy food market by the Food Institute, found that the total market
value of the trend likely continued growing. Fast Food market size is around 12,000 million
with a market in the field more than 300 stores. Although, home buying package food or
delivery food are increases rapidly growing market includes a variety of food available to
choose from. Marketing Self Services include food center. The potential to investment of
 165

Thai food market are growing very fast. Moreover the customers get knowledge about
healthy food from our employees when they check bill. To another hand, healthy food
restaurant are more convenience for anyone, who are interesting attentions on healthy food
and want to save the time. Then we provide another service such as Art Gallery Zone.
Moreover the customers get knowledge about healthy food from our employees when they
check bill.
Nature and situation of Industry
According to Chiang Rai vision, Chiang Rai capital of Lanna it is a central of travel
country. There is increase percentage of visitors 12.5% per year, income from tourist increase
7.5% per year and number of tourist sites have been developed and get a standardized 5
places per year.

Market Feasibility Study

In healthy food business, even Thai people consume healthy food less than the other
countries but in Chiang Rai there is many favor’s brand of people such as Junkapuk
restaurant, Ruen sangtean restaurant, Nuture food centre, they create branches all around
Chiang Rai. From the research, tell that healthy food and Art Gallery can spreeminent people
with the reason tasty, convenient and low price is one kind of healthy food restaurant. Feel
relax Salary Healthy food is unnecessary product for the daily life of consumers. Moreover,
an atmosphere in our restaurant is Art Gallery style that it makes customer and enjoyment.
So we use the slogan under the healthy food and art gallery is “Taste it, love it”
segment of population and traveler in Chiang Rai, the people have income more than 8,500-
50,000 Bath. Target, we choose from lifestyle of eating behavior, people who has a meal
outside and concern with healthy, income between 8,500 -50,000. And positioning, the
positioning of the restaurant is having a good service by take care of customer first so a
service is strange of restaurant when compeer with other competitors like this
Marketing Mix Strategy We are using 7P’s for running our business
Market forecast we spend to marketing expense for increase advertisement in each month
there are Brochure, Newspaper, sport radio and Signboard
Forecast/ Profit Estimation Sale forecast our company analyze from total population
of Chiang Rai in year 2010 has around 1,194,933 people, only downtown in Chiang Rai has
222,223 people. And our target population age between to 25-40 year old is 33,657 people.
we forecast 20% will concern about healthy and have salary 8,500-50,000 because our
 166

restaurant have high positioning so that it have scope to forecast the customer target, so our
local target it’s going to be According to information of Chiang Rai restaurant club, we have
analyzed 35 restaurants that rather similar lifestyle and family restaurant, in which customer
can choose instead our restaurant. Amount of restaurant in Chiang Rai city is 35, so customer
per each restaurant is 200 approximately per day. We estimate by each restaurant have the
same rate.

Technical Feasibility Study

Product characteristics of our restaurant, we choose nutritious foods to make healthy
body and mind. Which are essential to the development of physical, psychological, emotional
and intellectual. So, we divided our menu following blood type which is a new trend and
popular currently. It would be to interfere with the digestive system, create insulin,
metabolism and the balance of hormones. There are 4 group of menu, Group O blood Set,
Group A blood Set, Group B blood Set, Group AB blood Set, This is located in the city in
Chiang rai and near market Our restaurant is a modern and art gallery style. We are creating
the building to modern within white color style. We use white color to appropriate with our
concept in 2 floors. We register at Department of business development; Chiang Rai by
register is business one owner and 10 positions of employment

Risk Management
The business about restaurant has many risks, so it has to find out the way to reduce
risk. Which is each type of risk has direct affect to our business, we divide major of risk are
Strategic risk, operational risk, compliance, external risk, and financial risk, we have taken
each risk to analysis and looking for opportunity and impact that might be occur. Then
Appropriate action for risks by Accept, Transfer (usually via insurance), Reduce/manage, and
Eliminate for build a confidence to the persons and assets concern with our restaurant
 167

Appendix
 168

Blood group personality

Type A
People with blood type A are usually serious, patient, and cool. They are also
emphatic, certifiable, and believable although they are stubborn. Before they do something,
they usually think first and plan it in detail. Indeed, they like harmony, peace and
organization. They do everything seriously and consistently, and make themselves
appropriately. That is why, they will try not to hurt anyone with their words or speak
unnecessarily. But, they can stand apart from other people. They also suppressed their feeling,
so they look rigid although they still have weaknesses, such as nervous, scary, and many
more. They lean to surround themselves with the same characteristic people.
Type B
People with blood type B tend to be curious and interested in everything. They also
lean to have many hobbies. If they are interested in something, they will be buoyant, but
unfortunately they will be bored fast. However, they can choose the most important thing for
them to do. They lean to want to be number one in anything rather than just to be average
people. But, they usually ignore another activity if they have focused on a certain activity. In
other words, they cannot do some activities at the same time. They look cheerful, enthusiastic,
and bright. But, they are actually not like their appearances. Indeed, they are antisocial with
many people. They are rugged individualists who are straightforward and like to do things
their own way. Unluckily, their insistence on being independent can sometimes go too far and
become a weakness.
Type O
People with blood type O usually have a big role in motivating the passion of their
groups and stimulating the harmonious relationship among the group members. They look
like people who accept and do something calmly. They are smart to cover up their feelings,
so they look like people who are always cheerful, peaceful, and do not have problem at all.
But, if they cannot bear it, they will surely find out a place or someone to talk. They are kind,
often do kindness, and are not reluctant to get out of their money to other people. They are
actually stubborn too and have their own opinions about anything in confidence, but they are
also flexible and easily accept new things. No wonder that they lean to be influenced easily
by other people. Look like people who are temperate and believable, but they also often make
big mistakes because of their careless characteristic. However, their characteristics make
them lovable.
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Type AB
People with blood type AB have sensitive and soft feeling. They have profound
interests with other people's feelings
feelings and always face other people with care and beware.
However, they also tough with themselves and people close to them. Thus, they lean to have
two personalities. They are usually grudge people and think something too deep. Fortunately,
they have a lot of friends, but they also need time to be lonely to think their own problems.

Eat right for blood type

It is said that man nowadays is more long-lived
long lived than he was in years of the past. This
is because of the medical advancement to save us from diseases. In addition, many ideas of
healthy eating are also believed can prolog our life such as vegetarianism and macrobiotics.
However, have you ever noticed that some people can eat a variety of foods with no
problems, while others suffer from gas, bloating, indigestion and heartburn? The reason for
this is that people with different blood types cannot eat or digest
digest the same foods equally. The
following is a brief overview of the peculiarities of each blood type group
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Type A

People with blood type A have fragile digestive systems. So, they cannot tolerate
animal protein well. However, if they need the animal protein, chicken is a choice but should
not take too much. Fish is the best way for them, except white fish like flounder and
dollarfish. These can make the problem
prob to their digestive systems. People with this blood
type should be the
he proverbial, classic “vegetarian” of the human species. However, not all
veggies are good to people with blood type A. They should avoid having chili, potato, sweet
potato, tomato, pickled olive and cabbage. But broccoli, carrot, spinach and pumpkin are
great to their health.
Due to the problem of having animal protein, some nuts and
seeds such as pumpkin seed, white sesame, black sesame, Job's tears,
almond, walnut, peanut, soybean can be the great choice. In addition,
person with blood type A can have
h a little of yoghurt, chesse and fresh
cream. It would be best to drink soy milk instead. Juices and fluids are
also good to people with blood type A. If they have a proper amount of
coffee, green tea, and red wine, they are
a great to your immune system.
Although people in this group should be a vegetarian, there are
some fruits they should avoid such as watermelon, cantaloup, mango,
papaya including banana and orange. Contrarily, berry, apricot,
pineapple and lemon are great fruits to this people. Instant food is
something people with blood type A should avoid such as sausage and
ham. They are the rich source of nitrite which can encourage stomach cancer. So, food which
contain vitamin B and C are good to this people. Not only help to protect them from cancer,
c
they are great for their immune system. Yoga and Taiji are something proper to people with
blood type A. These help to release their tension.
 171

Type B

People with blood type B have tolerant digestive systems,

and can tolerate most foods equally well,
w with some exceptions.
They are the lucky ones who can digest all types of foods with ease.
This might sound weird, but eating lamb, venison and rabbit meat is
good to person with blood type B. Because, there are high protein
and vitamin B. Chicken is not recommended for this people. It is a
rich source of lectin, which can affect to the B systems and bring
about brain infarction. Besides this, there are many kinds of food
people with blood type B should avoid such as salmon, shrimp,
lobster, crab, scallop
lop and cockle.
People with blood type B can drink or eat all milk and dairy products excepts cheese.
It can affect to digestive systems. However, almost veggies are good for the B type. Just only
corn and tomato are bad. Corn brings about burning systems problem and affects to the
insulin production, while
ile tomato can agitate stomach. Fruits and herbs are also help to
support immune systems of people with blood type B. There are something they shouldn't eat
such as pear, persimmon, pomegranate, chili, ginger,
ginger, liquorice and green tea.

Type O

People with blood type O have the hardiest digestive systems. They are the meat-
meat
eaters. Persons with blood type O need animal protein for good health, as well as vegetables
and fruits. However, carbohydrates and dairy products should be ate to a minimum. The
reason why milk and dairy products are not good to this people is the problem about digestive
systems. In addition, wheat flour can affect to blood, agitate burning system and bring about
cholesterol or fat .
 172

Although pumpkin seeds and walnut are proper to people in this group, there are
other nuts can make some problem to their large intestine and burning systems. So, nut is not
a clever choice to provide them a protein. Animal protein is the best for O type. For these
reason, fruits, vitamins, and minerals become the great way to provide them the energy.
There are various fruits proper to people with blood type O such as prune, persimmon,
pineapple, figue, black cherry.
However, there are some fruits they should avoid such as cantaloup, orange,
o
strawberry and coconut. That's a pity, there are some veggies, people with blood type O
should not eat such as cabbage, shitake and pickled olive. These can bring about allergy,
while eggplant and potato can cause of joints ache. Corn, black pepper, vinegar, corn syrup,
beer, tea and coffee are also bad to people in this group, because of high acid. However,
people with blood type O are the lucky ones who can have almost fish and seafood. These are
useful to support the production of calcium and iodine
iod
which are beneficial to their thyroid systems. In addition,
egg and green leafy vegetables which are the rich source of
various vitamins can support their burning systems. To get
more healthier, it would be best to exercise every day. This
can help to make them calm. There are many sports proper
to people in this group such as bicycling, swimming, and
aerobic dancing

Type AB

Very rare, and the gentle offspring of type A and type B blood. It means that which
food are good for people in blood type A and B are also good for AB too. Vegetarian food is
proper to people in this group, while milk and egg should be ate to a minimun. For people
who suffer from mucus and sinus problem should avoid eating wheat flour. People in this
group are proper to eat seafood (excepts white fish and smoked salmon), tofu, red meat, lamb,
deer and rabbit meat, but should be ate to a minimum. There are three kinds of nuts and beans
 173

the AB type should have. The first one is peanut. This can support
support their immune systems. The
second is lentil.The last is soybean which can help to protect them from cancer. Due to
people with blood type AB are risk to be cancer and heart disease, it would be best for them
to have more fresh vegetables than fatty foods.
foods. Sausage and ham are something they should
avoid. They are the rich source of nitrite which can encourage stomach cancer.
Fruits that proper to the AB type are pineapple, pomelo, grape, plum and berries.
There are a few kinds of fruits they should avoid
avoid such as banana, mango and guava including
orange. Juices and fluids are also good to people with blood type AB. It would be best to
have a proper amount of coffee, green tea, and red wine. They are great to your immune
system.

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Group O blood Set

Pandan with chicken

Ingredients;

• Hip chicken 300 gram

• Savory chicken flavor 1 tbsp.
• Sauce Oyster 1 tbsp.
• Sesame oil 1 tbsp.
• Milk 2 tbsp.
• Chili sauce 1-2 tsp.
• Brown Peep and black soya sauce to taste
• Garlic and coriander root pounded together 1 tbsp.
• Pandan leaves for wrapping

Price of Pandan with chicken about: 60 Baht

Steamed Salmon in Soy Sauce

Ingredients;

• Salmon 500 grams

• Young ginger Soi 2 tbsp.
tbsp
• Bishop onion,, cut into fiber 2 tbsp.
• Sesame oil 1 tsp.
• Celery top light 2 bouquet.
bouquet
• Red chili, cut into fiber1-2
fiber1 tablets.
• Braised leeks 1 tablespoon
• Pepper 1 / 4 tsp.
• Soya sauce 2 tbsp.
• Broth 1 cup

Price of Steamed Salmon in Soy Sauce about:

about 120 Baht
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Grilled chicken breast, milk fresh lemon grass

Ingredients;

• Hip chicken 2-3 pieces

• Small pieces of lemon grass 3-4
early.
• Pepper seed 1 tablespoon
• Milk 2 cup
• Granulated sugar 1 tablespoon
• Salt 1 tsp.
• sauce oyster. 3 tbsp.
• Ketchup 2 tbsp.
• Chili sauce 1 tsp.
• Oil 1 / 2 cup

Price of Grilled chicken breast, milk fresh lemon grass about: 60 Baht

Chicken soup with bamboo tissue

Ingredients;

• Chicken 1.
• Mushrooms in water to soften 8 flowers
• Medicament China 1 set
• Water 5 cups
• Soak bamboo pulp 150 grams
• Soy sauce 5 tbsp
• Pepper 1 tsp

Price of Chicken soup with bamboo tissue start: 95 Baht

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Crabs with Glass Noodles in Clay pot

Ingredients;

• Large crabs 1
• Soak mung bean cut in half 1 cup
• Bacon 4 stripe
• Wong Chia Chor roasted (Prik
Prik Hom) 1 tsp.
• Garlic smashed 10 petals.
• Chopped ginger to the glasses 10 glasses
• Granulated sugar 2 tsp
• Soya sauce 2 tbsp.
• Oyster sauce 1 tablespoon
• Broth 1 / 2 cup
• Celery, cut 1 inch long pieces 2 plants.
• Onion leaves from each pot

Price of Crabs with Glass Noodles in Clay pot start: 150 Baht

Steamed Fish in Lemon Sauce

Ingredients;

• Sea bass an option 500-600

500 gram
• Fresh garlic 3 Tablespoon
• Fish sauce 1 Tablespoon
• Chili red 5 grain
• Chili garden 10 grain
• Lime juice (2 pieces) 2 Tablespoon
• Granulated sugar 1 / 2 – 1 Teaspoon
• Chopped coriander leaves 1
Tablespoon
• Fresh milk 1 Tablespoon

Price of Steamed Fish in Lemon Sauce start: 100 Baht

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Kung Fu Fried Poriukhing

Ingredients;

• banana prawn 15 grams

• pepper soup 1 tablespoons
• coconut cream 1/2 cups
• Kaempferia pepper, kaffir lime leaves together 5
grams
• basil 1 handful
• pepper chopped And minced garlic. Together 1 tablespoons
• cane sugar 1/2 tablespoons
• fish sauce 1/2 tablespoons
• sauce 1/2 teaspoons

Price of Steamed Kung Fu Fried Poriukhing start: 55 Baht

Spicy Shrimp Salad

Ingredients;

• Banana prawn 5unit

• Fresh lettuce
• Salad dressing, the amount depends on your
taste
• Mayonnaise
• Bacon

Water mix salad

• Fish sauce 1 spoons

• Cane sugar 2 tablespoons
• Garlic 2 tablespoons
• Lime juice 1 spoons
• Pepper chopped 2 tablespoons

Price of Spicy Shrimp Salad: 65 Baht

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Banana Berry Smoothie

Ingredients;

• 1 banana, frozen and chunked

• 1 cup frozen raspberries
• 3/4 cup orange juice
• 1/4 cup vanilla yogurt

Price of Banana Berry Smoothie about : 69 Baht

Apple Banana Smoothie

Ingredients;

• 1 frozen bananas, peeled and chopped

• 1/2 cup orange juice
• 1 Gala apple, peeled, cored and chopped
• 1/4 cup milk

Price of Apple Banana Smoothie about : 69 Baht

Orange Cake

Ingredients;

• Powder room waving brand 100 grams

• Baking powder 3/4 teaspoons
• Cane sugar 100 grams
• Salt 1/2 teaspoons
• Water 40 grams
• Milk 30 grams
• Eggs 3 unit
• Butter 70 grams
• SP 10 grams
• Orange extract 2 teaspoons
• Yellow egg

Price of Orange Cake about : 59 Baht

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Group A blood Set

Stuffed with tofu, seaweed

Ingredients;

• tofu, white tube 2 unit

• vegetable Taiwan 20 grams
• hair algae (soaked in water,) 30 grams
• carrots, mushrooms, onion, Khum as Yeah,
Thai, Chinese cabbage stalk 50 grams
• leech, J., J. squid, shrimp, each J 30 grams
• Oil Mushroom1. 1 / 2 tablespoons
• soy sauce 1 teaspoons
• cane sugar 1/2 teaspoons
• sesame oil 1 teaspoons
• tapioca flour 2-33 tablespoons
• soup 1 cups
• black soy sauce, pepper, vegetable oil

Price of Stuffed with tofu, seaweed about: 60 Baht

Chicken BBQ Hot & Spicy

Ingredients;

• on a chicken wing drumsticks 1 / 2

kilograms
• soy sauce 1 tablespoons
• chili sauce 2 tablespoons
• catsup 2 1/2 tablespoons
• oyster sauce 1 tablespoons
• sugar 3 tablespoons
• Old Bay Seasoning ng 1 tablespoons
• powder, garlic powder 1 tablespoons
• powder, coriander powder 1 tablespoons
• ground black pepper 2 / 3 tablespoons
• salt 2/3 tablespoons
• Chicken seasoning powder 1 / 2 tablespoons

Price of Chicken BBQ Hot & Spicy about: 65 Baht

 180

Mackerel Egameceam

Ingredients;

• fresh mackerel 12 unit

• Pepper, garlic, coriander roots. Tam
information together 3 tablespoons
• ripe tamarind water 10 grams
• parsley 5 - 6 unit
• cane cut teeth 1 unit
• palm sugar 3 cover
• cane sugar 5 tablespoons
• black soy sauce 3 tablespoons
table
• fish sauce 1 cups

Price of Mackerel Egameceam about: 55 Baht

Central Fried Chicken chili salt

Ingredients;

• Quality chicken circuit

• Garlic
• Ginger
• Soya sauce, Korean or kick the code as
soya sauce
• Cooper Korea
• Vinegar
• Honey
• All purpose flour
• Tapioca flour
• Garlic
• A yellow or red chilli without seeds, fried

Price of Central Fried Chicken chili salt about: 45 Baht

Chicken with cashew nuts

Ingredients;

• Fillet of Chicken 300 Grams

• Fried cashew nuts 1 / 2 cups
• Dried grain head 5 unit
 181

• Rice straw mushroom 50 grams

• Welsh onion 2 unit
• Wheat flour, vegetable oil
• Oyster sauce 2 tablespoons
• Sesame oil 1/2 teaspoons
• Garlic 1 tablespoons
• Soy sauce, fish sauce, sugar
• Vegetable oil

Price of Chicken with cashew nuts about:

about 55 Baht

Honey Chicken

Ingredients;

• hip chicken 8.Unit

• soy sauce 1/2 cups
• honey 1/2 cups
• cheese 1/4 cups
• garlic 2 unit

Price of Honey Chicken about:

about 55 Baht

Sweet
weet and sour sauce, fried fish eagle

Ingredients;

• Spanish mackerel 15 grams

• Onion, chopped Dice 2 tablespoons
• Garlic 1 tablespoons
• Tomato, cut into dice 1 / 3 cups
• Soup 1/2 cups
• Welsh onion 1 tablespoons
• Pineapple 5 grams

Price of Sweet and sour sauce, fried fish eagle about : 75 Baht
 182

Kung Nang Louis Park

Ingredients;

• Prawn 8 unit
• Parsley 3 leaves
• Parsley 2 unit
• Welsh onion 2 unit
• Basil 1 unit
• Mint 1 unit
• Roast rice 1 tablespoons

Price of Sweet Kung Nang Louis Park about: 65 Baht

Fruit Salad

Ingredients;

• Powdered gelatin 2 teaspoons

• water3cups
• Cane sugar 1/2 cups
• Vanilla 2 teaspoons

Mix fruit connection

• Cane sugar 1 cups

• Water 1 cups
• Fruits such as grapes, pineapple, papaya, rambutan, lychee, etc.

Price of Fruit Salad about: 49 Baht

Best Lemonade Ever

Ingredients;

• 1 3/4 cups white sugar

• 8 cups water
• 1 1/2 cups lemon juice

Price of Best Lemonade Ever about: 49 Baht

 183

Smooth Sweet Tea

Ingredients;

• 1 pinch baking soda

• 2 cups boiling water
• 6 tea bags
• 3/4 cup white sugar
• 6 cups cool water

Price of Smooth Sweet Tea about: 49 Baht

Bualoy Ginger

Ingredients;

• glutinous rice flour 1 cups

• white non-glutinous
glutinous rice flour 1/2 cups
• boiling water for ginger 1 / 2 cups
• old ginger 1 unit
• brown sugar 1/3cups
• sesame meal 1 / 2 cups
• water 2-3 cups

Price of Bualoy Ginger about: 49 Baht

Custard Dog

Ingredients;

• egg yolk 3 unit

• milk 1 1 / 2 cups
• cane sugar 1/3 cups
• salt 1/4 teaspoons
• vanilla 1 / 2 teaspoons

Caramel mixture

• cane sugar 1/3 cups

• water 2 tablespoons