Project Feasibility Study Ans Evaluation Seat 11 Sec. 2 Good Looking Guy Complex

i
ii
Preface
This project is a part of 1203302 Project Feasibility Study and Evaluation subject in the
second semester of 2010. In this project is studying the feasibility of Good Looking for Guy
complex, in Chiang Mai province. This project are including general informations business,
industry profile, market strategies, investment, operation, administration, the technical process in
Good Looking Guy Complex, the financial feasibility, and risk management of book center
business.
This project makes people who interested about investment to get knowledge and
information about Good Looking Guy Complex before makes decision to investment. This
projects its support investor get the benefit to investment and profit of doing in Good Looking
Guy Complex.
We expect that our project will provide more benefit and more interested to any person.
The important, we are thanks Aj. Chaiyawat Thongintr that lecturer who give us knowledge and
consultation for the successful project. Moreover, if this project has any error, our group made an
apology for this chance.
Group Members
Mr. Komsan Pimkapee
5031205510
Miss Benjamas Boonsupa
5031205511
Miss Pakkaporn Yodtonglerd
5031207167
Miss Kamonrat Theemapan
5231205006
Miss Jeeraphan Siroratvisit
5231205026
Miss Tidawan Wanda
5231205063
Miss Prakaikeaw Cumtue
5231205082
Miss Apinya Sribuddee
5231205163
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Contents
Executive Summary
Chapter 1: Introduction ................................................................................................................................ 1
Background and significant of the project ................................................................................................ 1
Project Objectives ................................................................................................................................. 2
Benefits of Project..3
Time Frame of the study...4
Chapter2: Industry Profile ............................................................................................................................ 6
Nature of Industry ..................................................................................................................................... 6
Situation of industry ............................................................................................................................. 9
Product and services....13
Vision and Mission..15
Business Strategy15
Chapter 3: Marketing Feasibility study and analysis.19
Market Analysis..19
Competition Analysis (4 Ps)22
Customer Analysis...25
Competitive Analysis (SWOT).26
STP Analysis.29
Target Market...31
Marketing Mix Strategy..32
Sale forecast for 5 years...36
Marketing Expense40
Market feasibility Conclusion49
Chapter 4: Technical Feasibility study ...50
Production and operation analysis....50
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Machine/ Tools/ Equipment..60
Logistic Management....72
Facility Management..72
Chapter 5: Investment and Operations
Cost investment and pre operating cost75
Depreciation 5 years..85
Operating Cost..95
Chapter 6: Organization and administration.98
Organization Management98
Administration cost.......104
Office equipment expense..105
Conclusion.108
Chapter 7: Financial Statement..109
Income Statement 5 years110
Balance Sheet 5 years.120
Cash Flow Statement 5 years.125
Chapter 8: Risk Management135
Chapter 9: Conclusion..169
Reference
Appendix
Executive Summary
Good Looking Guy Complex is a business that concern about beauty and health for men. We
will to present new business that located in Chiang Mai province. We choose to build Good
Looking Guy Complex because Beauty and health important to people in present, which in this
time lifestyle of people have activities, contact with the outside world even more both social
interaction and business contacts. Therefore, the shape, look and skin as well as a great
personality, it can be more confident. So, see that people of all ages are interest in access to
health services greatly such as salon, facial massage, body massage, acne and skin care, and
including surgery. Which said that the beauty shop, it is important event of people in the present.
We choose to locate there because there are a lot of customers in Chiang Mai.
For industry profile, nature of industry is business that services providing about full
range of beauty, business that service providing beauty these types, will have beauty services
from head to foot by using tools and equipment this could include services providing about face,
body, and hair. Or may include a spa, the rate of this type of service will be priced relatively
high.
For marketing analysis, we analyze for political, economy, social, environment, and
technology. And we analyze more about competitor, customer, and competitive. We think about
STP analysis, 4 Ps analysis. We set product, price, place, promotion. Sales forecast and profit
estimation are increasing every year. Then, we know that we will get more profit, and our sales
so good.
For technical analysis, there are two services for our business. First are skin and body
treatments. Second are facial massage and body firming massage. We are three floors in our
shop. The 1st floor, our service is counter service and consultant health and body for men with
medical professionals, stylist that will be advice about personality, health and beauty for men to
provide customer have confidence. The 2nd floor, our services is acne care, facial design,
program VL, and renew extra treatment. The 3rd floor, our services is facial massage and body
firming massage.
For risk analysis, it is the ways to prepare handle with problem that will be happen and
find to process to decrease problem. From analyze risk in our company; there are shows both
internal
factor
and
external
factor
of
risk
that
can
happen
with
company
Chapter 1: Introduction
Background and Significant of the project
Beauty and health important to people in present, which in this time lifestyle of
people have activities, contact with the outside world even more both social interaction and
business contacts. Therefore, the shape, look and skin as well as a great personality, it can be
more confident. So, see that people of all ages are interest in access to health services greatly
such as salon, facial massage, body massage, acne and skin care, and including surgery.
Which said that the beauty shop, it is important event of people in the present. Resulting
beauty and health business is open in the community; offices as well as shopping centers are
numerous. Which are entrepreneurs who have knowledge about beauty and health operate
their own and that operate by franchisees from those who serve about this aspects. This is
becoming popular for those who want to start-up business. For beauty business can be
divided into multiple formats such as beauty salons, hair transplants, and cosmetic surgery
clinics.
Beauty business, gaining popularity and its growth rate continues because the target
group has expanded from focus on female customers, but in the present male customers are
paying attention the beauty and health to add personality to look good. At the same time, age
groups of people who use services about beauty in today, it not limited to people of working
age or adults only, but young people and students are paying attention use service a large
number, which are majority will be used services about treatment of facial, acne care, and
surgery. Which young, students as a group with enough purchasing power, although it is not
very high but the numbers of people in this group it are target customers that entrepreneurs
want to tussle as customer, cause beauty business is a business that generates revenue for
many entrepreneur which are evident from data of entrepreneurs in the beauty business,
found that acne treatment clinic, beauty business, and plastic surgery are market value in
2009, there were approximately 11,000 million bath, with growth rates averaging at
approximately 10.0%, compared with year ago, with has market value of 10,000 million bath,
while data from the survey of Office of National Statistics on income of hair and beauty
business in 2007, there were approximately 28,634 million baht.
Value of market of business

11,200
11,000
10,800
10,600
10,400
2007
10,200
2009
10,000
9,800
9,600
9,400
2007
2009
So, Good Looking for Guy Complex it was a great opportunity to start-up beauty
business for men, as the current men turned to take care themselves more such as body, skin,
facial, and including personality with competitive about beauty business for men very few. It
is a space of business that has possible opportunities in high business. To respond customers
needs are many and to create a brand that is known for target customers, opportunities that
business success and generate profits are high.
Project Objectives
1. To understand about initial for new business and management process in good
looking for Guy complex.
2. To understand positions business in the marketing
3. To understand for what service and product that is interesting for man around Chiang
Mai and segmentation of our business.
4. To understand opportunities to growing in business.
5. To analysis situation our business from market feasibility for creates strategy in the
business.
6. To understand the technical, financial analysis and risk management in good looking
for guy complex.
Sources: SME , Retrieved from website:
http://www.classifiedthai.com/content.php?article=17731
Benefits of Project
1. To know how to plan and create business by needs to know about many strategies,
economic situation and others opportunities which is ready to open new business.
2. Get and understand strategy of marketing into create business.
3. To know the technical and management process to be efficiency and save time in the
process of performance when we are owner business in the future.
4. To know the feasibility of good looking for guy at the city center in Chiang Mai.
Time frame of the study
Implementation
Activities
November
week
Assembling partnership
for working business
together
Discussion with
partnership about type of
business that invest
together, study the
feasibility of company
Set company name and
study significance,
background, benefit of
company and finding good
location to contact hirepurchase shop
Study about industry of
company profile and set
product, services, vision,
mission of company
together
Cooperate to analyze
market feasibility from
market analysis, STP
analysis, marketing mix,
sales forecast, and
marketing expenses
December
4
January
5
February
4
Implementation
Activities
November
week
Study feasibility of
technical by analyze
production operations
and process of
management of our
company
Analyze financial of
company
Making advertisement
to promote our company
Study and manage the
risk of company
Compile and summary
for doing report
Presentation
December
1
January
5
February
4
Chapter 2: Industry Profile

Nature of industry
Beauty Business is business that services providing about nourish and treatments both
face and body by using cosmetics, creams or herbs, using massage, mask, scrub or use
equipment help nourish to the beauty of the skin. It does not count massage to treatment or
relaxing stress or disorders of the body and exclude the use of equipment to resolve or skin
changes such as ultra-violet, and infrared radiation.
Business that providing about the beauty that is open today has not yet been clearly
defined categories, it also has provided services beauty other types as well, such as beauty
salon are offered along with beauty or even in the spa it also provides beauty along as well.
However, considering the types of services it can separate business that service providing
about beauty is 3 major categories as follows:
1. Business that service providing about general beauty include types of business the
services provided about beauty salon. Which will offers massages both face and
body or treatment skin is also included. The stores of this type are often seen
everywhere with rates are moderate.
2. Business that services providing about full range of beauty, business that service
providing beauty these types, will have beauty services from head to foot by using
tools and equipment this could include services providing about face, body, and
hair. Or may include a spa, the rate of this type of service will be priced relatively
high.
3. Business that services providing about beauty only such as shop for facial
treatment to solve a particular problem for customer or business that service
providing about weight loss and body shape. With services of this type are experts
directed to specifically, provide advice and supervision service. The rates in the
beauty business, this is a high price and often requires the use continuous service.
In the present, beauty business that is open to service has trying to compete to service
provide a full range, to meet the needs of customers with diverse and with style of living in
the present in state of urgency cause service user will have limited time to get service. Most
of entrepreneurs so they have tried to enhance beauty services in place of their own such as
service provide about skin care and beauty salon as well as service providing specific a full
range. To meet the needs of customers that wants the convenience of the service.
There is currently no other agency to collect the number of entrepreneurs in business
about beauty services providing, resulted from the current beauty business mainly in the form
of services that combine to meet the needs of consumers.
Institute beauty is business related to beauty, skin and shape so institute beauty have
many types such as skin care, the surgery, weight loss in response to customer needs. The
majority of institute beauty will be in the form of a beauty clinic, hospital, clinical medicine,
skin care products, cosmetics and etc. The most famous of institute beauty has branches
across the country and most of which are located in shopping malls such as Central, Big C,
some were located in urban areas and etc. Examples of institute beauty to have influence with
"Good looking for guy" such as;
1. Nitipon clinic
Nitipon clinic; located in the Kad Suan Kaew, Chiang Mai province. Those
services about treatment of acne, reduce wrinkles, face program, lose weight and etc.
2. Wuttisak Clinic
Wuttisak Clinic; it's is institute beauty about surface, skin care, treatment of
acne, lose weight and etc.
Sources:
Nitipon Clinic,(2011). Nitipon Clinic. Retrieved November26,2011,from Website:
http://www.nitiponclinic.com
Wuttisak Clinic, (2011). Wuttisak Clinic. Retrieved November 26, 2011,from Website: http://
www.wuttisakclinic.com
Situation of Industry
Beauty business gaining popularity and growth continue because of the target
audience has expanded. In the past, focus on female customers but today's male consumers
are paying attention to the beauty to add personality to look good. At the same time, age
group of people who receive health services in the present not limited to people of working
age, or adults only. But young people, students, college students are paying attention so
much. The most of services take care about the face such as acne, melasma, and surgery. This
is a group of young students who have purchasing power. Although, this is not high level but
the number of people in this group it is targeted of competitors that want to race as their
customer. The beauty business is a business that creates revenue for many operators. This is
evident from the data of entrepreneurs in the beauty business found that the clinical treatment
business and surgery the market value in 2009, there were approximately 11,001 million baht.
The growth rate averaged at 10.0 percent, compared with last year the market value have
value about 10,000 million baht. While the data from the survey of the Office of National
Statistics, While the data from the survey of the Office of National Statistics about the
income of the hair and beauty business in 2007, there were approximately 28,634 million
baht.
For business about beauty and plastic surgery in 2008 have total 212 places. In the last
5 years (2004-2008) of the beauty business has grown an average increase of 1.09 percent per
year. Most of the activity to registered as a small business. Mostly are located in Bangkok
and Metropolitan around 85.38 percent. In 2008, companies have combined revenues of
approximately 6 billion baht. For Thai enterprises are 100% of 201 places. The country that
joined the company in the business of plastic surgery in Thailand is China. The ability to
compete is the obvious strengths of the operators that vary according to the nature of business
the Plastic Surgery clinic. That focuses on plastic surgery such as eye surgery, breast
augmentation, Augmentation Rhinoplasty and Transgender surgery. The health and beauty
business focused on providing health services such as skin lightening. The both companies
have strengths and surgeon specializing in providing services and costs are relatively low
compared to many countries. While the health center for the beauty has strength of the
various marketing channels. The major weaknesses of the health center, beauty is the surgeon
is not enough demand for services. While the weakness of surgery clinics are management.
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This is a summary of the status and conditions of business competition and health
centers services for aesthetic surgery clinics are as follows.
1. The information of economic that important of beauty clinic and health clinic for
aesthetic. Economic data that consists of a number of companies in the business,
estimated market value of the income of the business, Number of factors and market
value. And investment of operators in remains status and the actual business. Both
parties are Thai nationals and companies with 100% foreign equity holding up to 40%.
a. Number of companies in the business
250
Number of Business
200
150
Small
100
Medium
Large
50
0
2004
2005
2006
2007
2008
Small
185
181
196
214
198
Medium
12
10
10
Large
Source: The Company that requests the Department of Business Development and remains
status and operating (2008).
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b. The market value from the revenue of business

7,000,000.00
6,000,000.00
Total income
5,000,000.00
4,000,000.00
3,000,000.00
Small
Medium
2,000,000.00
Large
1,000,000.00
0.00
2004
2005
2006
2007
2008
889,204.3
1,145,601
1,475,492
1,678,219
1,665,724
Medium 848,926.8
815,843.3
878,448.1
1,048,779
1,156,151
Large
2,183,676
2,459,049
2,949,209
3,359,860
Small
1,946,622
Source: the person data-base whose status is remains and operated by a financial report to the
Department of Business Development for each year.
The market valuation of the business found that the income of the enterprises of all
size in 2008 is approximately $ 6181.74 million baht. Consolidated revenue in the past five
years (2004-2008) had an average growth rate of 13.81 percent per year. Entrepreneurs who
market leader the highest income in the years 2004-2008 are Pao Lo Metic Ltd., Ban Bung
Wetchakij Ltd., Me Yo poly clinic Ltd., Ratchatavee Holistic clinic Ltd., Phachacheun
imaging centre Ltd., PC imaging centre Ltd., Wuttisak medicine Ltd., Vital light Ltd., CF
clinic Ltd., and Nitiphon medicine Ltd. In 2008 found that the market-leading Thai 100% of
all are 10 places. Viz Pao Lo Metic Ltd., Ban Bung Wetchakij Ltd., Me Yo poly clinic Ltd.,
Phisanulok Ltd., Ratchatavee Holistic clinic Ltd., Wuttisak medicine Ltd., Phachacheun
imaging centre Ltd., PC imaging centre Ltd., Nitiphon medicine Ltd., and Health clinic
APEX Ltd.
Center for the beauty are target both domestic and foreign customers. The health
center that focuses on beauty and skin care services, Thai people are target groups is
teenagers and working care about aesthetics. And it is customer mid to upper level. The
center that focuses on health beauty care about shapes, the group is Thai and foreign
customers. Thai customers also higher proportion of overseas customers. Youth groups and
working age that care about the shape and health, this group usually has a relatively high due
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to the relatively high costs. The target groups foreign clients to not gather data on the number
of foreign clients who come to surgery in Thailand. However, Yan Hee hospital, where a
market leader in is surgical and market share in proportion to the relatively high Found that in
2551 there were 36,749 more foreign customers, an increase from the year 2550 to about
70%. About 70% of customers come in plastic surgery in Thailand, most including European
countries (Norway, Sweden, Netherlands, and England), America and Asia (Japan, Korea and
neighboring countries). Source: The Association of Plastic and Reconstructive Surgeons of
Thailand, 15 Nov 2550.
Competitive in the business of plastic surgery, found that in todays highly competitive
in domestic especially in the large service provider such as hospitals and health centers for
the beauty. It is an effort to promote the well-known customers continuously. While the
general provides clinic, do not focus on public relations due to limited funding but focus on
quality of service. For international competition, found that most competitive race for
customers. Including protect customers from western countries such as Europe or the United
States. However, these countries have made considerable efforts to support the policy of their
country. To stimulate the economy during the economic crisis, especially for Korea are trying
to infiltrate the culture, living well-being, personality in Korea through the media. Become
the Korean fever throughout the region. Has led to surgery in Korea increased substantially.
While Korean customers come into do the surgery in Thailand has dropped significantly. In
2549 Thailand was Korean customers came first, but during 2550-2551 found that Korean
customers, down to the ranking of the ninth. However, the beauty salon for men also not
much, this is a great opportunity to create beauty business, which most men both at home and
abroad began to take care of themselves more. As well as competitive rates on the beauty of
men, it is not too much. This makes us confident that the business beauty salon for men to
grow steadily.
Sources:
. Retrieved from website:
https://docs.google.com/open?id=1mlWnhi_FrQxNeJPi5HjJgORwUMMldtiXlPu_knrqJEIClgMb2IVOHcK5NJs
, Retrieved from website:
https://docs.google.com/open?id=1FdH7556okrGIDK5nDhv4Op_CskdWkLK13pDMEl2VE931hGv5lv50mQg
H7LXT
13
Product and services

Product
Good looking for guy is the service about body, face, and weight of men which the core
product will be form about health care, skin treatment, and losing weight. In the core product,
even target group of company is male in Chiang Mai and Thailand that has interests. There
are many type of program that customer want. In Good Looking for Guy Complex, we divide
in two floors to customer.
In the 3rd floor we arrange for massage that have program about massage such as
facial massage, body massage to firming. For example:
In the 2nd floor we arrange for acne care, facial design, program VL, renew extra
treatment, and etc. For example:
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In the 1st floor we arrange for counter service and consultant about health and body
for men with medical professionals, stylists that will be advice about personality,
health, and beauty for men to provide customer have confidence.
Services
Good looking for Guy complex provides services in many sides for support customer to
hope customer loyalty.
We have a relaxing corner for customers access to service.
We have counter for consultation and inquire about access to our services.
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Vision
To be a leader that the famous of Thailand about beauty for men.
Mission
Good looking for guy using advanced tools and product quality with medical specialists in
each department such as skin, losing weight, and consulting about health and handsome to
enhance their personality for men and responsive to customer needs with service quality to
ensure customer confidence and satisfaction in quality and service.
Business Strategy
Strategies of the company
We will use growth strategies concept which emphasize on the professional skill to
manage our business. Because we dont have the best skill in this industry and exactly that
our competitors have more skill than us. So in order to make us can survive in this industry
we should begin to concentrate with only one product that we do and we should growth step
by step and also try to improve our skill in the same time that we growth. And after we have
more skill and experience in this business that mean we know more about our competitor we
will move our strategies to be more concentrate on diversification growth because at those
time we ready to compete with the other one who stay in the same industry with us. And we
also ready to expand our business to be bigger than nowadays and after that we will be the
leader in karaoke business of Chiang Mai like we have planed.
Corporate Level
There are three main strategies in corporate level which are growth strategy, stability
strategy and retrenchment. On account of our shop is new one business to open up to create
Good Looking for Guy complex in Chiang Mai at Nimman road. Therefore, we focus on to
use growth strategy in business.
Growth Strategy divided by two strategies as following are:
1.) Concentration Growth Strategy that divided by two strategies which are horizontal
growth strategy and vertical growth strategy. However, we select to use horizontal growth
strategy.-
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- Horizontal growth strategy: expand for growth business and control competitor that
similar product or goods. Our shop will be used this strategy to control competitor that same
target market. The competitors are selling stationery and goods miscellaneous that we used
horizontal growth strategy to expand business like a services, skin care, body healthy, adviser
and goods other for customer.
2.) Diversification Growth Strategy that divided by two strategies which are
concentric diversification and conglomerate diversification. We select to use concentric
diversification.
-Concentric Diversification is our company adding new service aside from only old
service by according to our target market such as consultant to dress, stylish haircuts and
other stylish for men. Moreover, we focus on the customers by adding value to our products.
We will add service such as provide customer, if we introduce about clothing and should be
to buy where that linking with our company.
Business Strategy
This is the way that can help us to have more advantage competition than
the competitors and this is the best way to attract the customers from our competitor to be our
customer instead. So we will use competitive strategies in order to make competitive
advantage for our company that includes;
Service differentiation
In Chiang Mai; they have a lot of beauty care clinic providers. So we have this is the
good opportunities for us to compete with them. Because of we have the same service like
them so in order to attract their customer to be our customers we have to make them
impression with our service by make it different to our competitor. We will focus primarily
on the quality and safety. The current trend in beauty, beauty is a force that is the focus of
everyone in this business is growing dramatically. Currently, the most beauty services for
women but for men also have the facility to service very little support. Therefore trend in the
future, men will turn to care about taking care of faces and personality, more. However;
doing customer need analysis is the important thing that we have to concern. If we provide
the different product to the customer but if it is not the thing that they want we will lose
instead of get more benefit. So because of these our company concentrate about the
17
satisfaction of our customer and try to know about our customer want and need before set the
product and service to them.
Functional level strategy
This is the important strategy that can help us to earn more profit because
it relate with many part of our business such as marketing, producing and also
financing. So our business set strategies as follow;
1. Marketing mix strategies
For this strategy we set 4Ps that is product, price, place, promotion follow the
customer behavior survey in order to make it meet with their need and we also observe from
the competitor in order to know about their weakness and use it to develop our product and
service and in addition to make our product and service different from them
-Product; People in nowadays want product that is more innovation and it also have
to different from the other so we try to set more high quality of service than our competitors
such as, service hair stylist and makeup advisor.
-Price; Setting products price of us based on our competitor products price and
relate with our product and service. We will set higher price from the competitor because we
want to make the customer feel like our product and service have high quality than our
competitors
-Place; We select Chiang Mai to located our company because from the research in
this province, People in this area have high power purchase to buy our product and service
than the other area in northern of Thailand and more over that Chiang Mai is tourism area and
many people like to go to travel in this area so if we can attract the customer from them we
will get more benefit.
-Promotion; We select to promote in many channel because we are the new one so
we have to introduce our business to the customer and make them know more about us in
order to invite them to buy our product and service.
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2. Human resource management

All of our staff will be trained to serve high quality of service to the customer and
they have the same standard to do when they have to meet with the customer because the
objective that we already set is to make the customer satisfy and happy when they experience
with our service. However; it must not against with the good ethic that we do and we will
have the performance evaluation or observe employees for evaluating the behavior of
employees in working and conducting both for customers and coworkers for working in
efficiency.
3. Financial
We have financial strategies to analyze revenue, company expense, and operation by
consider from all financial resource such as from consultant to dress, stylish haircuts and
other stylish for men or the other service that we provide to the customer. We have financial
database to separate each expense in different kind, also have the financial auditor to allocate
our money and do report to tell about how our money is spent or received
19
Chapter 3: Marketing Feasibility Study and Analysis

Market Analysis
General Environment Analysis
Nowadays Beauty and Skin Care business in Thailand expands rapidly

because both men and women pay more attention about caring their shapes,
appearances and skins. According to social change, Korean wave or superstar trend is
one of the most important factors that motivate Thai men to attend their shapes and
appearances more and more. Moreover, there are a lot of products that are produced
for men; you can observe from the product advertise of many brands that begin to
create products for men, so Thai men learn how to be good-looking. This is a reason
why Chiang Mai province is suitable for beauty business; it is because there are a lot
of handsome men in this province. You can see some of superstars are from Chiang
Mai; in addition, there are a lot of tourists all year. In conclusion, this province is
proper to do the business so much because we can attract more customers and
promote our business easily.
Political/Legal Factors
Chiang Mai is the province that a lot of people visit; the growth of business
travel, economy and investment increases quickly. Moreover, Chiang Mai is the
biggest economic province of northern of Thailand, so this is the interesting place for
doing business. Beauty business is one of the most interesting businesses. Chiang Mai
is the famous traveling Provincetown. So, there are many celebrations, such as, the
selection of The Star, Dutchie Boy & Girl etc. In the celebrations, a lot of famous
superstar will come to promote and when people look at superstar, it makes them
want to be good-looking and want to be a superstar. Therefore, this is one of the
factors that make men increase to care about caring their shapes and appearances
more and more.
20
Technological Factors
Advances in science and technology have developed to create a comfortable

living for many basic technology came to life as well as technology allows the
creation of housing quality standards. To produce goods and services responses to
human needs more. It cannot deny the beauty that is becoming popular around the
world right now it is inevitable to lift firming face skin wrinkles because the skin is
one of the men did not want to. It appears on the face, even less so it is not surprising
that young men are quickly turned into a beauty clinic. When a firm faces a youthful
skin is what every man wants a new technology. To the lifting surfaces, so there are
many to choose from each other.
Economic Factors
Thailand for 2010-2011. GDP growth in the Thai economy will come in
around 4% in 2011 from 7.7% in 2009, with political uncertainty continuing to
undermine consumer and business confidence. However, as in the first half of 2010,
although political risks could hinder investment, business operations in Thailand and
Consumer prices will rise in 2010-2012, but in today's business Beauty industry is
gaining popularity and continued growth is targeted to grow from its original focus on
female customers, but today's customers are paying attention to the beauty salon to
add personality. Look good in the age group of people who receive services in the
beauty. But not limited to just a group of people of working age adults, but teenagers.
Students are paying attention to as many customers will notice the beauty of youth
will have a waiting list for services that are mainly used on the face, such as care
services. Acne skin and plastic surgery in which a group of young students as a group
with enough purchasing power. Although it is not very high the number of people in
this group that much. It is targeted at the beauty of the race as a customer. The beauty
business is a business that generates revenue for the operator to pick up a bundle, as
evidenced by the entrepreneurs in the beauty business is found. Clinical treatment
business, Beauty and Plastic Surgery in 2552 with a market capitalization of about
11.0001 million and the growth rate averaged at 10.0 percent, compared with a year
ago with a market value of 10,000 million baht, while the data from A survey of the
21
Office of National Statistics about the hair and beauty business in 2550 there were
approximately 28,634 million Baht.
Political/Legal Factors
Politics influences to run the business because it impacts to environmental, social,

and economic system; bad politics will influence to the investment of the business. Over
four years, Thailand has endured an intensely adverse domestic political climate.
Thailand faced to the political and social problem it effect to investment business. The
most people feel serious and some business must be paused. They will feel worried with
pleasure in society using their lives and safeties. So, the people will seek new thing that
can make them feel good and find new activity for making entertainment. Although the
political influence of business in the business of beauty, but it has not been affected
because of the beauty business, even without politics coming into the service of our
customers is the same.
Sources:
Goodies technological compacting the surface.(2011).Plastic Surgery in Thailand is Efficient
and http://web.ku.ac.th/schoolnet/snet1/network/it/index.html#sect1,
http://www.beautyassist.com/plastic-surgery/thailand.html.
Habpages.(2011). Thailand Political and Economic Outlook 2011. Retrieved November 29,
2010 and SME business advice beauty clinic, the market is growing Retrieved October
26,2012 from Website: http://www.classifiedthai.com/content.php?article=17731
Habpages.(2011). Thailand Political and Economic Outlook 2011. Retrieve November 29,2010 from
Website: http:// ecoggins.hubpages.com/hub/Thailand-Political-and-Economic-Outlook-2011-andBeyond
22
Competition Analysis (4 Ps Analysis)

Competitor analysis: 4Ps
Good looking for guy complex
Product: The product serve healthy and beauty product and service for men. The core
products are health care, skin treatment, and losing weight and the service hair stylist and
makeup advisor. The products are high quality and have variety of features to meet the needs
of customers, such as facial acne treatment products and we have produce products especially
for men such as cleansers, foam for men.
Price: The price of our product is high price like another competitor level because the our
product and service use the high quality of technology and machine. In addition it makes the
product look like good quality and customer can accept.
Place: the located of our company is Niman road, ChiangMai is tourism area and many
people like to go to travel in these areas that attract tourists to visit Chiang Mai each year a
large number. From the table below summarizes the number of hotels and visitors, Tourists
and tour the 2549 to 2550.
Lists
Years
2552
2553
+/_(%)
Number of hotels
410
447
+9.02
Number of rooms
22,493
23,292
+3.55
2,394,388
2,770,142
+15.69
Number of tourists.
-
Thai
1,373,923
1,659,438
+20.78
Foreigner
1,020,465
1,110,704
+8.84
Source: http://www.tisccm.moc.go.th/group7_1_view2.php
Promotion: The good looking guy complex will be advertised by a doctor to certify the
reliability, and we will focus on the highlight that our clinic aesthetic is especially for male.
23
Nitipon clinic
Product: Nitipon have diverse products and services of medium quality with a modern
engine. Products of the Nitipon Clinic, the product is tested and research by new technology.
According to the physician, performance of the products remained high and taking into
account the long term, consumers will receive and they focus on safety.
Price: the Nitipon products and services have prices starting the not very high. This can be
classified in the middle to high price levels, there are as follows.
The laser:
500-10,000 Baht
The pharmaceutical: 50-2,000 Baht

The cosmeceuticals: 500-3,000 Baht
The injection:
1,500-3,000 Baht
The treatment:
300-8,000 Baht
Place:Nitipon clinic is located in the famous shopping mall. It has parking and conveniently
traffic. They have advertising moderately. And there are 26 branches in Bangkok.
Promotion: Nitipon has the promotion is not consistent but the customer can pay with 0%,
for up to 6 months. And they are promoted by the singer and actor both Thai and Korea.
Source:
http://www.nitiponclinic.com/home.php
http://www.nitiponclinic.com/event/index.php?pid=view&event_id=163
24
Wuttisak aesthetic clinic

Product: There are a variety of products and services.There is modern tools. The clinic
provide skin care service and beauty products, including the treatment and procedures for
properly by a team of technical specialists who are ready to provide advice. And how to
choose the most appropriate skincare for patients as well as innovative that modern and
efficient international standard by hopes to impress in providing services to patients. And can
meet the needs of patients with the most complete.
Price: Wuttisak aesthetic clinic, the products and services are priced higher than Nitipon
clinic, which are as follows.
The laser:
2,500-10,000 Baht
The pharmaceutical: 60-1,000 Baht

The cosmeceuticals: 60-1,000 Baht
The injection: 4,000-60,000 Baht
The treatment:
150-10,000 Baht
Place: TheWuttisak aesthetic clinic is located in Central and The Mall, or community, such
as Siam. They are parking and facilities. There are a lot of advertising. And there are 40
branches in Bangkok and suburbs.
Promotion: The promotion has consistently and continuously. There have sale and giveaway
programs. The payment has 0% for 6 months.
Source:
http://www.wuttisakclinic.com/index.php?option=com_content&view=frontpage&Itemid=1
&lang=th
http://www.wuttisakclinic.com/index.php?page=shop.browse&category_id=6&option=com_
virtuemart&Itemid=55&lang=th
25
Customer Analysis
Customer analysis
Beauty industry is being popularity and its growth rate continues. The target group
expanded from original its focus on female customers to Today male consumers group are
paying attention to the beauty salon to add personality to look good. At the same time the age
group of people who receive services in the beauty now a day. It does not limit only a group
of people of working age adults, but the young students had a lot of attention to use the
service. Most of customers use service about facial care, such as to treat acne, blemishes and
facial treatment. Which this is a group of students teenage who have power to purchased it,
although it is not very high buying power. However, the number of people in this group that
much. It is another target customer that owner's beauties businesses want to get them come to
customer.
The results showed that the respondents were female, the average number of 209
people aged over 22 years old, the maximum number of 222 people 27 years and the highest
average income. In the range between to 5001-15000 Baht is 193 people.
So as can be seen that the rate of growth of the business and the interests of customers
has increased.
Source:
http://webcache.googleusercontent.com/search?q=cache:http://www.sarun.org/research/imag
es/re53/r05.pdf\
26
Competitive Analysis
SWOT: Good looking guy complex
STRENGTH
-
There are a variety programs for respond
WEAKNESS
-
to customer needs. Clinics have good
Clinics are not widely known because it

remains a new clinic.
service and good quality.

-
The good looking for guy complex has
To spent high cost to consume our

services.
services and products that produce to

appropriate especially for men.
Personnel that served beauty services. It

does require specialized skills and
Reliability due to treatment by medical
training takes a lot time to make
professionals. And the use of modern
expertise.
tools.
Clinics atmosphere make male

customers are comfortable to come to use
services.
OPPORTUNITY
Our business is focused on serving men
THREAT
-
The business is directly affected by the
that no other operators to compete with
economic recession, because people are
our business.
buying less. Thereby reducing the

frequency of the beauty business down.
This business is pay by cash. The money

can be used in the business cycle, such as
Hospitals are competitors of the business
the purchase of equipment and materials
too. The strengths is the reliability of
used in our business.
medical treatment. It also has a cheaper

cost compared to the cost of marketing is
not high. While most patients may still be
in accordance with normal medical
procedure.
27
SWOT: Nitipon clinic

STRENGTH
-
The Nitipon clinic was established by
WEAKNESS
-
The Nitipon clinics use of celebrities
Dr. Nitipon, the medical experts have
and singer is a selling point, but it is a
specific knowledge of the skin and
weakness as well. If the popularity of
beauty.
the star as a presenter is reduced, the

clinics will need to change the new
Communicate to prospective
presenter to attract customers.
customers who we recognize the

service or product known by the
Korean singer, attract customers and
build its brand image and good looks.
OPPORTUNITY
The current people popular white skin
THREAT
There are high competitive because it
Korean-style. It has more influence in
is come into the business relatively
Thailand, it make the beauty market
easy. The operators need to invest for
has expanded. And the Nittipon
developed advanced equipment or
choose presenter is Korean boy brand,
product to make a difference.
it will gain many attractions.
28
SWOT: Wuttisak aesthetic clinic

STRENGTH
-
Wuttisak aesthetic clinics are advertised
WEAKNESS
-
Supervised to provide consistent quality
by a Korean singer had attracted the
is difficult. Because it depends on the
attention of customers. The current
mood of the staff or personnel.
popularity in Korea is gaining interest

from a lot of Thai people.
The product and service of Wuttisak

clinic is very high cost, the customer
Wuttisak aesthetic clinic are specialized
needs to have money to buy the service
in the skin treatment and anti-aging. They
and product.
have certificatesin Aesthetic Medicine

and anti-aging.
-
The Wuttisak aesthetic clinic has gained

popularity and trusting of customer is
very much. The expansion to 40 stores
within seven years of specialized medical
team of more than 70 people and
employs over 900 people.
OPPORTUNITY
People have more care about yourself.
THREAT
The products and services of the
The current people popular white skin
Wuttisak aesthetic clinic are expensive.
Korean-style. It has more influence in
The clinic will be directly affected by the
Thailand, it make the beauty market has
economic slowdown, because people are
expanded.
buying less and frequency of service is

reduced.
Source:
http://www.wuttisakclinic.com/index.php?option=com_content&view=article&id=67&Itemi
d=53&lang=th
29
STP Analysis
Market Segmentation
The analyses of people that use service of Beauty Clinic divide by age of people.
The table shows the result of the number and percentage of people that use service
divide by age of people.
Age
18
19
20
21
22
23
24
Total
Number of person
9
30
35
36
32
6
2
150
Percentage
6
20
23.4
24
21.3
4
1.3
100
Divide by Age
40
35
30
25
20
15
10
5
0
18
19
20
21
22
23
From the table can indicate that people use service of Beauty Clinic in age of 21 have the
most number of people use service and 20,22,19,18 and 23 are respectively.
Source:
http://library.cmu.ac.th/faculty/econ/Exer751409/2552/Exer2552_no203
30
In market segmentation for target group consider by

Demographics for target group divide by
-
Gender : Male
Age : 20 45
Information of Population of Male in Chiang Mai divides by age in Year 2553
Population of Male in
Year 2553
Chiang Mai
Age
Number of people
Total
20
21-30
31-40
41-45
12,269
119,010
109,064
56,082
296,425
From: Department of Provincial Administration (http://www.dopa.go.th/)

1. Behavioral of target group by factor of Beauty Conscious and acceptation of beauty
from surveying by questionnaire enable separate the target group divide by
1.1 Beauty Conscious group is the group of good image and personality for example
actor, singer, receptionist, 39.5 percentages.
1.2 Less Beauty Conscious is the group of acceptation but never use service because
of unknown about service but have interesting for test for example 29.5
percentages.
1.3 Hardly Beauty Conscious is not interesting about Beauty Conscious do not use
service for example for example agriculturist, farmer 31 percentages.
Beauty Conscious
Less Beauty Concious
Hardly Beauty
Concious
31
Target Market
Primary Target
Men age 20 - 45 have monthly personal income 10,000 bath/month and above or the
person who love to be free does not controlled (Single) have high purchasing power and
interested about beauty conscious.
Secondary Target
Less Beauty Conscious is the group of acceptation but never use service but have
interested about beauty conscious.
Positioning
Our company concern about beauty treatments and skin care focuses on behavior and
culture of male are genuinely more than many clinics that open up before us. Because of
many company concern about female more than male because the most customer are women
make product or service have efficient not clearly because it able to use both women and men
cause the result of treatment cannot achieve the goal or some requirement of men was
unheeded. So our company has remarkableness more than many companies.
Graph of positioning
Male
Our Company
Active
Passive
Nitipon Clinic
Wuttisak Clinic
Female
32
Marketing Mix Strategy

Product strategy
To add style list zone in shop for introduce about clothing, hairstyle and make up to helping
personality person because the customer sure to good looking for head to foot .this is
additional service and will be contract suppliers that linking with our company, for example
if we introduce about clothing and should be to buy where that linking with our company. To
add information part to advice about all of our service that customer want to know or should
to know .In this part will have professional to give information or comment customers face
such as the customer should to do Botox or Liposuction which point on face that customer
satisfaction.
Price strategy
We will use high price strategies. Because we also provide the service that high
technology and high quality and focus on men only so our business will different with other
competitors. So if we begin to set low price it will make the customers dont believe in our
good products and service and they will think that tour product and service is not good like
we already advantage to them. However; at the first 3 months after we launch our business
we will offer the market price but we will add sale promotion to them in order to invite the
customers to try with our service because this is the first time for us to promote our service to
the customer sand make them know more about us. Moreover that; at the first time that they
come to experience with our service we will make them feel happy and get the first
impression with our product and service that they cannot forget and have to back to use our
service again with their friends who will become to be our new customers. And because of
our target market are the men who get money more than 10,000 baht/month and the most of
them are supermodel, actors, and modeling or people who are working so they will have
power purchase to buy our service at this price. In addition; in different season and different
time we will use different sale promotion to invite them.
Promotion strategy
In beginning ( first 3 month)
Free Postcard advertising for introduces our business to target market. We do postcard
for Thai people and English version for foreigners and bring to the many coffee shop
in Chiang Mai , many restaurant, dentist clinic and University if customer who bring
the postcard when come to use our service ,we will discount 10 percent in the first
period.
33
Advertising
We advertising on magazine are FHM, Maxim that is a magazine that men interesting a
lot. To meet with target customers and represents a standard and reliable of services about
beauty for men.
Sale promotion
To make member card for the customer will be collecting point this is incentive to make
customers come back again or come to use more often.
The price of new member card for sign up is 1200 baht per 2 year.
Benefit for membership
-
Can join some sale promotion with credit card of bank (BBL,SCB,BAY ,K-Bank ).
Discount 5 percent per time that use our service.
The member can booking before general customer.
For new technology beauty or new service the membership will be get first.
34
Place strategy
The located at Niman road , Soi 13 that is hip street on Chiang Mai around Niman
has many people come to such as actors , modeling , tourists . And the location has many
business that to support our business such as hair salon, clothes shop, fitness, bar and
restaurant, coffee shop for waiting our customer or the customer come to our shop and then
go to do something near this are because now many people want save time for do something
and our business is good located and near another business or shop that will be to help
customer save time for business man, the man who interest beauty conscious or our target
market.
Sale forecast/Profit Estimation

Sale forecast our company analyze from total population of male in Chiang Mai in year
2553 has around 800,883 people. And our target population age between 20-45 years old is
296,425 people. We forecast 5% will concern about healthy and have salary 15,000-50,000
baht because our company have high positioning so, we will separate about age of customer
from 20 45 to forecast the customer target, so our customer target its going to be:
Age 20 years old: 12,269*5% = 613 person per month
613/ 30 = 20 person per day
Age between 21 30 years old: 119,010 * 5% = 5951person per month
5,951/30 = 198 person per day
Age between 40 45years old: 56,082 * 5% = 2,804 person per month
2,804 /30 = 93 person per day
35
So the total of customer target is 20+198+93 = 311

According to information of Chiang Mai about Beauty parlor and Surgery clinic, we have
analyzed 16 clinics that rather similar lifestyle, which customer can choose instead our clinic.
So we estimate that our target will be going to another clinic.
311 / 16 = 19 person per day
36
Sale forecast for 5 years

Sale forecast for Year 1
Month
Sale forecast
Jan
949,700
Feb
1,010,500
Mar
1,121,700
Apr
1,239,900
May
1,229,000
Jun
1,297,900
Jul
1,001,400
Aug
870,800
Sep
809,900
Oct
704,800
Nov
762,800
Dec
949,100
Total
11,947,500
Year 1
1,400,000
1,200,000
1,000,000
800,000
Year 1
600,000
400,000
200,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep
Oct Nov Dec
37
Sale forecast for year 2

Month
Sale forecast
Jan
1,016,179
Feb
980,185
Mar
1,088,049
Apr
1,177,905
May
1,167,550
Jun
1,326,795
Jul
1,051,470
Aug
914,340
Sep
850,395
Oct
740,040
Nov
800,940
Dec
996,555
Total
12,110,403
Year 2
1,400,000
1,200,000
1,000,000
800,000
Year 2
600,000
400,000
200,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep
Oct Nov Dec
38

Month
Sale forecast
Jan
1,066,988
Feb
1,029,194
Mar
1,033,647
Apr
1,236,800
May
1,109,173
Jun
1,260,455
Jul
998,897
Aug
960,057
Sep
892,915
Oct
777,042
Nov
840,987
Dec
1,046,383
Total
12,252,538
Year 3
1,400,000
1,200,000
1,000,000
800,000
Year 3
600,000
400,000
200,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep
Oct Nov Dec
39

Month
Sale forecast
Jan
1,120,337
Feb
1,080,654
Mar
1,085,329
Apr
1,174,960
May
1,053,714
Jun
1,197,432
Jul
948,953
Aug
1,008,060
Sep
937,561
Oct
815,894
Nov
883,036
Dec
994,063
Total
12,299,993
Year 4
1,400,000
1,200,000
1,000,000
800,000
Year 4
600,000
400,000
200,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep
Oct Nov Dec
40

Month
Sale forecast
Jan
1,176,354
Feb
1,134,687
Mar
1,139,595
Apr
1,233,708
May
1,106,340
Jun
1,257,304
Jul
901,505
Aug
957,657
Sep
1,005,540
Oct
856,689
Nov
927,187
Dec
1,403,776
Total
13,100,342
Year 5
1,600,000
1,400,000
1,200,000
1,000,000
800,000
Year 5
600,000
400,000
200,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep
Oct Nov Dec
41
1,600,000
1,400,000
1,200,000
1,000,000
Year 1
Year 2
800,000
Year 3
600,000
Year 4
Year 5
400,000
200,000
0
Jan
Feb
Mar
Apr May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
42
Marketing Expense
Cost of marketing of "Good looking for guy" which is another part of the costs about
advertising and other expenses relating to the promotions. The first advertising of "Good
looking for guy" there are 3 ways to convey information and communicate with customers
such as;
1. The advertising on magazines such as FHM and Maxim which are magazines for men.
2. The leaflet for to tell that customer about with the launch of the store in the vicinity or
around the province.
3. The advertising information on advertising banners in at the critical point such as city or
general.
Second costs in sales promotion. It is about the various promotions and other discount
and etc.
The cost of advertising

1. The advertising on magazines.
1.1 FHM Magazine

Advertising on FHM Magazine we Good Looking for Guy choose to advertise
full color page in page 3 of magazine for 12 months/ 52,000 bath.
Reference:
ARIP(2009), Maxim Magazine, Retrieved February 2, 2012, from
http://www.arip.co.th/forum.php?id=581&forum_id=Hardware
2. Leaflet.
Advertising in the form of leaflets, to advertise customer know about business Good
Looking for Guy use of the store Nu Printing, Size A4, 4 colors, 2 pages, The price
per 1 Baht for the first time of business: The number of 1,000 cards.
Reference:
Nu Printing (2011). Nu Printing. Retrieved December 30, 2011, from Website:
http://www.nu-printing.com/
43
3. Billboard Advertising
Another billbord advertising in Chiang Mai, our "Good looking for guy" use to
service advertising of "Paicosanachiangmai" in size 7 * 10 square meters/4,130 Baht
Reference:
Paicosanachiangmai (2011). Paicosanachiangmai. Retrieved December 30, 2011,
from Website: https://www.facebook.com/proplusprint?sk=info.
Selling expense
The cost of other promotion
1. Promotion and discounts.
-
Purchased program about skin treatment and firming massage every 10,000 baht, the
price discount 10 percent.
For our members that purchased program, the price discount 5 percent.
2. others
44
Marketing Expense Year 1

Month
FHM
Billboard
Selling
Total
advertising
Expense
Expense
Leaflet
Magazine
(Promotion/
other)
Jan
52,000
1,000
4,130
1,500
58,630
Feb
52,000
1,000
1,000
54,000
Mar
52,000
1,000
1,200
54,200
Apr
52,000
1,000
1,300
54,300
May
52,000
1,000
1,300
54,300
Jun
52,000
1,000
1,000
54,000
Jul
52,000
1,000
1,000
54,000
Aug
52,000
1,000
1,300
54,300
Sep
52,000
1,000
1,250
54,250
Oct
52,000
1,000
1,500
54,500
Nov
52,000
1,000
1,250
54,250
Dec
52,000
1,000
1,350
54,350
Total
624,000
12,000
4,130
14,950
655,080
60,000
50,000
40,000
FHM Magazine
30,000
Leaflet
Billbroad
20,000
Other
10,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep Oct Nov Dec
45

Month
FHM
Billboard
Selling
Total
advertising
Expense
Expense
Leaflet
Magazine
(Promotion/
other)
Jan
52,000
1,000
1,500
54,500
Feb
52,000
1,000
1,000
54,000
Mar
52,000
1,000
1,200
54,200
Apr
52,000
1,000
1,300
54,300
May
52,000
1,000
1,300
54,300
Jun
52,000
1,000
1,000
54,000
Jul
52,000
1,000
1,000
54,000
Aug
52,000
1,000
1,300
54,300
Sep
52,000
1,000
1,250
54,200
Oct
52,000
1,000
1,500
54,500
Nov
52,000
1,000
1,250
54,250
Dec
52,000
1,000
1,350
54,300
Total
624,000
12,000
14,950
650,850
60,000
50,000
40,000
FHM Magazine
30,000
Leaflet
Billbroad
20,000
Other
10,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep Oct Nov Dec
46

Month
FHM
Billboard
Selling
Total
advertising
Expense
Expense
Leaflet
Magazine
(Promotion/
other)
Jan
52,000
1,000
1,500
54,500
Feb
52,000
1,000
1,000
54,000
Mar
52,000
1,000
1,200
54,200
Apr
52,000
1,000
1,300
54,300
May
52,000
1,000
1,300
54,300
Jun
52,000
1,000
1,000
54,000
Jul
52,000
1,000
1,000
54,000
Aug
52,000
1,000
1,300
54,300
Sep
52,000
1,000
1,250
54,200
Oct
52,000
1,000
1,500
54,500
Nov
52,000
1,000
1,250
54,250
Dec
52,000
1,000
1,350
54,300
Total
624,000
12,000
14,950
650,850
60,000
50,000
40,000
FHM Magazine
30,000
Leaflet
Billbroad
20,000
Other
10,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep Oct Nov Dec
47

Month
FHM
Billboard
Selling
Total
advertising
Expense
Expense
Leaflet
Magazine
(Promotion/
other)
Jan
52,000
1,500
53,500
Feb
52,000
1,000
53,000
Mar
52,000
1,200
53,200
Apr
52,000
1,300
53,300
May
52,000
1,300
53,300
Jun
52,000
1,000
53,000
Jul
52,000
1,000
53,300
Aug
52,000
1,300
53,300
Sep
52,000
1,250
53,250
Oct
52,000
1,500
53,500
Nov
52,000
1,250
53,250
Dec
52,000
1,350
53,350
Total
624,000
14,950
639,250
60,000
50,000
40,000
FHM Magazine
30,000
Leaflet
Billbroad
20,000
other
10,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep Oct Nov Dec
48

Month
FHM
Billboard
Selling
Total
advertising
Expense
Expense
Leaflet
Magazine
(Promotion/
other)
Jan
52,000
1,500
53,500
Feb
52,000
1,000
53,000
Mar
52,000
1,200
53,200
Apr
52,000
1,300
53,300
May
52,000
1,300
53,300
Jun
52,000
1,000
53,000
Jul
52,000
1,000
53,300
Aug
52,000
1,300
53,300
Sep
52,000
1,250
53,250
Oct
52,000
1,500
53,500
Nov
52,000
1,250
53,250
Dec
52,000
1,350
53,350
Total
624,000
14,950
639,250
60,000
50,000
40,000
FHM Magazine
30,000
Leaflet
Billbroad
20,000
other
10,000
0
Jan
Feb Mar Apr May Jun
Jul
Aug Sep Oct Nov Dec
49
Market Feasibility Conclusion

Good looking for Guy complex use general environment for analysis the market. That is
political, economic, social and environment, and technology, and we analysis the competition
such as competitor analysis that are a lot of around Chiang Mai. Customer analysis is the
most male in Chiang Mai, and the last competitive analyses are Nitipon clinic and Wuttisuk
clinic. For, STP analysis market segmentation we analysis geographic segmentation,
demographic segmentation, psychograph segmentation, and behavioral segmentation, Market
targeting is male in Chiang Mai. And market positioning is offering various kinds of our
services, about marketing mix strategy, there product, price, place, and promotion. Our
product is skin treatment, losing weight, and etc. We use market pricing for attract customer
to buy our product. The place is located in Chiang Mai. Good looking for guy complex has
three ways for advertising, and another thing we have promotion for discount price of service.
For sales forecast, the numbers of our product and services increase every year, and also
profit estimation increases same. And for marketing expense to advertise expense. The
amounts of money decrease every year because when a lot of customers know our company,
we necessary to promote more. But we also promote but not too much.
50
Chapter 4: Technical Feasibility Study
Production and Operations Analysis

1. Services Characteristics
Our service characteristics about beauty for men that divided 2 parts as
follows; Skin and body treatments, and facial massage and body firming massage, for
our product characteristics about cosmetics and cream for men.
There are
characteristics for customer easy to choose services or product.
Our services is divided into two major sections are provided on product and
service.
Product for men
Skin Care
Cleansing Foam
Toner
Lotion
Essence
Cream
Eyes Cream
Serum
Massage
Mist
Pack/Mask
Wash-off Pack
Sheet Mask
Peeling
Blackhead
Sleeping Pack
Massage
Sun Care
Sun Cream
Sun Balm
51
Body
Body Cleanser
Body Lotion/ Oil/ Cream
Body Scrub
Hair spa
Shampoo
Treatment
Oil Massage
Conditioner
Service for men
Acne Care
Specialized programs especially maintained by medical professionals step by step. In
order to effective maintain our patients. Restoration skin problems that goodies to
distract from the skin.
Facial Design
Anti-aging technology without laser or injection, but the effect on skin wrinkling.
Solve the sagging skin and lift skin.
Program VL
VL technology for face both whitening and pores. For the skin smooth and clear.
Renew Extra treatment

The service covers the entire face and neck. Suitable for skins are dark spots, freckles,
or dull skin. Skin color irregular
Program VL
Red scars that are not many holes we suggested a program
VL reduce the redness very quickly, without pain.
52
Carboxyl
Carboxyl therapy to reduce the shape size with carbon dioxide.
Depilate
Treatment by The Mini IPL Hair-removal system
Hot Massages (Body firming)
Cool Massages (Body firming)
53
2. Production/ Services Process

Service process
Due to our business are business services, so the service is important, in serving customer
since the customers into store.
The process of our services as follow:
Welcome Customers
Prepare equipment and product

before customer use services
Customer Service
Receive payments from

customers
Send to customers
54
The process of services

1. Reception is responsible for our customer and will be greeted with smile.
2. Prepared to change customer shoes before serving and prepare the necessary
equipment to customers.
3. Staff serving customer by room service, procedures place, and process to customers.
4. Cashier to prepare a bill before the customer will use it.
5. Reception to get customers come to the door and say Thank you to customers and
express their feelings to come out with a smile, expressed great pleasure at the
opportunity to serve and invite customers to use other services.
55
3. Location
Location at Soi 13 Nimmanheamin road in Chiangmai province, Chiangmai city District,

Suthep, Commercial building, Price 17,000,000 THB, the pay for each month is 70,834 baht /
month, area of 56 square wah, have 400 square meters of living space. The building have 1
bedroom, 3 bathroom, 3 floors, Furnished, have deck, corner building 4.5 m., together with
area around beside of building, and parking car with a space beside the building customers
can parking in this area.
56
Map
57
Facility Layout
58
59
60
4. Machine / Tools/ Equipment

Land and building
Item
Overview
Price per
Unit
Total (Baht)
17,000,000
Total
17,000,000
unit
(Baht)
Land and
Commercial
Building
building
17,000,000
One row
Three floor
Office facilities
Item
Overview
Price per
Unit
Total (Baht)
51,870
unit
(Baht)
Computer
2 ND generation
PC Set:
Intel Core I3
Powell
2100,3.1 GHZ
Ram 2048,DDR
III, FSB 1333
Hard Disk 1000
GB; 7200 RPM
Graphic Card
ATI 1 GB
Monitor Type
Led Powell 19
Wide Screen
Dimensions
(WxHxD)
175.0x350.0x350.
0
Warranty 3 years
17,290
61
Item
Overview
Price per
Unit
Total (Baht)
23,900
23,900
690
690
20,500
61,500
4,490
4,490
unit
(Baht)
Cash Register
Barcode or PLU
item name, up to
5,000 items.
Set department
has 99 divisions.
Sales and hourly,
daily, monthly
Telephone:
Connector DATA
PORT
Panasonic
KX-
One touch call 3

button light
TS520MXC
Adjust the
headset speaker
level 6
Blue
Counter:
Size:
A11A011: L
203W*163D*75c
Shape
m
Depth: 60 cm
Partitions color
Fax:
Automatic paper
cutter
Panasonic
KX-
28-page
document
FT983CX-S
memory
Caller ID
High speed
modem 9.6 KBPS
62
Item
Overview
Price per
Unit
Total (Baht)
13,055
13,055
950
5,700
170
510
29,900
89,700
unit
(Baht)
Printer: Dell
2230D
Printing speed
High speed draft:
35 sheet/ minute
Memory 32 MB
Paper capacity:
250 sheets
Warranty 1 year
Office Chair
Leather office
chair
Plug CSC:
Safety strip
126/5 M
6 plug the breast

2 switch
Cable length 5
maters
Air condition:
18198 BTU
Sharp: AH
Air purification
PS19
system, a plasma
cluster
2 way air
distribution
system
Have save energy
label number 5
Compressors 5year warranty
63
Item
Overview
Price per
Unit
Total (Baht)
2,190
2,190
26,900
26,000
unit
(Baht)
Broadband
Router
Wireless
D-Link DIR-615
Wireless N Router
High speed 300/54
Mbps
4 LAN Port
10/100 LAN
1 LAN Port
10/100
2 External reverse
SMA Antennas
Wi-Fi protected
setup
The lifetime
warranty
Refrigerators:
Two door
HITACHI
refrigerator
,RZ480VX
17-Q 480- liter
STS
capacity
Minus Zero
cooling
Cool Jet Wrap
Nano Titanium
Warranty 1 year
Compressor
warranty 5 years
64
Item
Overview
Price per
Unit
Total (Baht)
7,760
23,280
3,464
3,464
16,490
16,490
unit
(Baht)
Sofa : BENO
+
Table
Stationery
4 seats
Size: 192*89*84
Have Table
Scissors
Glue
Double A A4
paper
Thermal Bill
Pen, Pencil
Account Book
Etc.
Television:
LCD 40
Full HD,
1920*1080 Pixels
SHARP, LC-
Input AV X2,
40M500M-BK
RS-233C X1,
HDMI X3, PC IN
X1
Size:
980*645.5*114.5
mm.
Warranty 1 year
Total
322,839
65
Equipments for treatment machines

Item
Overview
Price
Unit
per
Total
(Baht)
unit
(Baht)
Kuma Shape
Specifications 225,000
SRV-103
RF Power:
50W
Infrared power:
5W
Spectrum
range: 650
2500 nm
Vacuum: 00.07MPa 050Hg (Pulsed
or
continuous)Spo
t size: Body: 80
mm x 40 mm,
Arm: 12mm
x40 mm
Power
requirement:
AC230V,
50Hz, 2A
Application
and
Treatment
principle
- Skin-tightening
and wrinkle
removal
- Body shaping
- Cellulite treatment
450,000
66
CavitationMachine
Application
Body
shapping &
slimming
Skin
tightening
Weight loss
Fat dissolving
Features
PDT-A: LED Photo Dynamic Therapy
- Red light: The

red light
absorbed
selectively by
the pigments
and blood
vessel can
reach the result
of skin
rejuvenation,
whitening,
speckle and
vascular
removing,
reducing acne
and recovering
the injured
skin.
- Blue light: the
blue light can
inhibit the
inflammation,
kill acne
bacillus so as to
eliminate acne
105,000 1
105,000
45,000
90,000
67
of the skin
- Mixed light:
The Mix light
of red and blue
can improve
the
microcirculatio
n to irritate the
fabric cellular
to enhance
collagen and
elastic fibers
production,
reconstruct the
dermis collagen
fabric structure,
eliminate fine
winkles,
enhance stretch
facial skin and
effectively
alleviate
symptom of
laxity so as to
change the
roughness dark
tone of facial
skin.
SMQ-NG
Indications
- Speckles, age
spot, suninduced
freckles and so
on
Red blood
streak,
bottlenose,
erythema
Wrinkles, acne
scar, low skin
900,000 1
900,000
68
elasticity,
trichopore
Skin
rejuvenating,
Hair-removal
NE-II
300,000 1
The Mini IPL
Hair-removal
system emits
varied
wavelength, broad
spectrum and
intense pulse
light, which
permeate
epidermis to the
dermis of the
skin. Utilizing the
selective
absorption
elements, the light
is absorbed by the
melanin in the
hair follicles.
Through the
optical & thermal
effect generated
and sourced from
the light, it
achieves the
purpose of
removing
unexpected hair
by rapid
destroying of hair
follicle tissues
permanently.
300,000
BRV-101
Treatment
Principle
209,970 1
209,970
High frequency
wave permeates
epidemis and take
effect on the
collagen-rich
dermal tissue
directly which
69
makes water
molecules in the
skin move to and
fro wildly. The
move produces
controllable heat
and results in
contraction of
collagen and
generation of new
collagen and
dermal
remodeling .as a
result, the skin
looks tighter,
wrinkles reduce
gradually.
BRI-102
Applications :
Deep and light
wrinkles
eliminating
Improving skinelasticity and
skin-shine
Pregnancy line
restoring
Skin-metalolism
improving
Focusing RadioFrequency,
Immediate effect
Anti-aging for
whole body
Divide bacterium
and diminish
inflammation
Improve poreexpanding
Body shaping
104,000 1
104,000
Total 2,158,970
70
Source:
Kuma Shape, http://www.bestdeviceavailable.com/vela-shape-kuma-shape.html
CavitationMachine,
http://www.alibaba.com/productgs/443600470/ultrasonic_vacuum_cavitation_machines_Hot
_seller__.html?s=p
http://www.alibaba.com/productgs/498295282/LED_photo_dynamic_therapy_RED_BLUE.html
SMQ-NG
http://www.alibaba.com/product-gs/501277513/Monaliza_IPL_SMQ_NG.html
NE-II
http://factory.dhgate.com/ipl-machine/mini-ipl-equipment-with-best-price-p40308982.html
BRV-101
http://www.alibaba.com/product-gs/255940590/salon_equipment_E_light_HR_SR.html
BRI-102
http://www.alibaba.com/productgs/333564913/Ice_Radio_Frequency_with_CE_certificate.html
http://www.sincoheren.com/en/chp_more.asp?i=48
Computer, Retrieved from Website:
http://www.powerbuy.co.th/ProductDetailPage.aspx?Prod_Code=PWB000188499
Cash register, Retrieved from Website:
http://www.calculatorthailand.com/productinfo.php?id=290
Telephone, Retrieved from Website:
http://www.officedepot.co.th/ProductDetail.aspx?PID=ODP000151055
Fax, Retrieved from Website:
Counter, Retrieved from Website:
http://www.nsboffice.com/productdetail-gid-1907.aspx
Printer, Retrieved from Website:
Office Chair, Retrieved from Website:
71
Plug, Retrieved from Website:

Air conditions, Retrieved from Website:
Wireless LAN, Retrieved from Website:
http://wirelessshop.tarad.com/product.detail_773522_th_3945036
Refrigerators, Retrieved from Website:
Sofa, Retrieved from Website:
http://www.dfurnimate.com/index.php?p=3&mo=30&cid=153880&gclid=CNm4yZHG_qwC
FUIa6wodikxZTQ
Television, Retrieved from Website:
72
5. Logistic Management
Our company bought the product from representative raw material supplier to use
produce plastic surgery in Thailand. For decrease cost in import procedure from United State
of America and Korea by order raw material from Samed Trading Limited Company that is
sale and import equipment and raw material. Our company necessary to use in transportation
procedure via sale representative, free shipping as many company use their service as well.
Sale representative will ship goods once per week and order product by internet on website
http://www.amrinamed.com/
6. Facility Management
Our store provides electricity, water, True vision, internet to customer and employee/staff, in
order to facilitate customers who use the services of the clinic complex center.
1. Electricity
We use (Time of Use Rate: TOU), its the electricity small business type of electricity system
Minimum Charge: Minimum shall not be less than 70 percent of the peak demand during the
past 12 months ending in current month.
The electricity use at least 30 but less than 1,000 Kw, and an average of 3 months up to
250,000 kWh.
Source: http://www.pea.co.th/rates/rates_tou_tod_ft.htm
73
2. Water
First water supply that use in clinic (it not include drinking water) for cleaning, washing etc.
Rates for water supply
Table 3.1 Number of rates water and other areas (Provincial Waterworks Authority)
(National) (December 2554).
Source: http://www.pwa.co.th/service/tariff_rate.html
Second drinking water the clinic choose WangNamkang water () brand, because the
drinking water have good quality for good health of consumers, and they are produced in
Chiang Mai.
3. TV channel and internet
True vision is subscription television provider in the cable and dish TV channel DSTV. We
use ultra hi speed internet package, because the package serve both internet and true vision
of knowledge package. The cost of package is 599 Baht/month.
Resource: http://www.trueonline.com/th/product/ultra_hispeed.php
74
4. Broadband router wireless

We install broadband router wireless for sharing internet signal for customer can
connecting that. In globalization internet is important in daily life we provide convenience to
customers.
5. Telephone
Connecting telephone line with TOT operation for connects publishing and
customer. When pay bill, we pay by counter services.
75
Chapter 5: Investment and Operations
Cost of Investment
Pre Operating Cost
1) Companys name signboard
Figure 4.2.1 Companys name signboard

Our company would be ordering the companys name signboard from IMPACT mediadesign Company. IMPACT media-design Company located 172/2 Chiang Mai Lumpang
RD. T. Patan A. Muang, Chiang Mai 50300. Contacts their company are telephone: 053211125, 053-211135 (Fax). Email: info@impactmedia.co.th
The companys name signboard will be form of C- board and character box. The character
is like green and black color to demonstrate that image and personality of men who is
confident for customer. The background is white color in order to makes distinct character
and distinct for company. In addition, signboard has man picture to indicate companys name
Good Looking Guy Complex. The size of background signboard that wideness is about 3
meters and height is about 2 meters. Companys name signboard is the sign to show that the
customers can see our shop. The total price for companys name signboards is 32,000 baht
that include installation service.
2) Companys name signboard tax
Signboard tax is the board to show the companys name and brand for used in the
commercial operations and advertising in order to make money and other revenue. Whether it
shows or advertisings on the any material that consist of any picture, character and other sign
by maybe written, inscription, carved and other method.
76
Good Looking Guy Complex has company names signboard by made in form of English
language and including picture. So, we must be payment tax according to third kind of tax
rate which is without Thai letters that whether it has other pictures or signs. The tax rate is 40
baths per 500 square centimeters. Good Looking Guy Complexs signboard size is 60,000
square centimeters (300 cm2 * 200 cm2). Therefore, signboard tax is 3,600 baht. The tax will
be paid at Department of revenue development, Bureau of financial, Chiang Mai Sub-district
Administration Organization. Telephone number 053-112915.
3) Document for signboard tax payment
For new installation signboard, the documents for tax payers as follow are:
1. License installation, a receipt from Signboard Company
2. Certified copy of census registration
3. Personal identity card
4. Certification of partnership such as VAT 01, VAT 09, VAT 20
5. Other proof as following the authority suggestion
Source:
Signboard tax. Retrieved from
http:// www.pattanakit.net/index.php?lay=show&ac=article&Ntype=72
4) Rubber Stamp
Rubber stamp refers to trademark stamp that required a significant sign for register as a
Juristic Person. It is sign to show the right, privilege and responsibilities of company as
Juristic Person and also to stamp on the other document in the sign name of company. For our
rubber stamp is ordering from Front Farms Company limited. The located is 90/10 Moo 4. T.
Nhong Pa Krang A. Muang, Chiang Mai 50000. Telephone number: 089-0764021, 0870241441, 053-247299 (Fax). Email: fontfram@hotmail.com, info@frontfram.net
The rubber stamp is including the shops name as Good Looking Guy Complex and
the logo to show the customers, and they can see and easy to remember our company. The
size of this stamp that wideness is 4.5 centimeters and height is 3.2 centimeters. The price is
150 baht per each. Our company would be two pieces. Thus, the total price is 300 baht.
77
Source:
Rubber stamp. Retrieved from http:// fontfram.net/index.php/stamper
5) Registration
5.1 Types of business organization
Limited partnership is the business which shareholders join to cost for operated business,
and responsible together that is registered according to the law.
Registered Transaction that the Partnership has to register to Modify or Change.
(1) Name of partnership
(2) Location of head office and / or branches
(3) Objective of Partnership
(4) Partners
(5) Managing Partner
(6) Limitation of Managing Partners Power
(7) Partnerships Seal
(8) Other transactions that should be publicized
(9) Merging the partnership
(10) Transforming the partnership to company limited
Information Used for the Registration of Partnerships Establishment
(1) Name of partnership
(2) Objective of Partnership
(3) Location of head office and / or branches
(4) Name, Address, Age, Nationality, Occupation and items that are invested
(5) Name of Managing Partner (must be partner without limit)
78
(6) Limitation of Managing Partners Power (If so)

(7) Partnerships Seal
The Limited partnership registration fee
(1) The registration is amount of money not more than 100,000 baht that cost resource
is setting 100 baht, if it remains 100,000 baht to compute as 100,000 baht. Therefore, the total
is not less than 1,000 baht and not more than 5,000 baht.
(2) Certificate is 200 baht per a copy
(3) Registration certificate is 100 baht per a copy
(4) Case of registrar approve registration document is 50 baht per page
The total Limited Partnership registration fee of Good Looking Guy Complex is 1,500
baht. Our company registered at Department of Business Development Ministry of
commerce, Chiang Mai province.
5.2 Limited partnership Registration
The companys name is Good Looking Guy Complex. The located is Soi 13,
Nimmandheamin road T. Suthep A. Muang, Chiang Mai province.
Partnership or shareholder
1. Mr. Komsan Pimkapee
2. Ms. Benjamas Bunsupa
3. Ms. Tidawan Wanda
4. Ms. Prakaikeaw Cumtue
5. Ms. Apinya Sribuddee
6. Ms. Pakkaporn Yodtonglerd
7. Ms. Kamonrat Theemapan
8. Ms. Jeeraphan Siroratvisit
Source:
Limited partnership registration. Retrieved from http://www.lawyerthai.com/articles/people/020.php
Limited partnership registration. Retrieved from http://www.kiatchai.com/archives/1134
79
The capital investment
The capital investment is 25,000,000 baht, number of stock is 12,000 stock and value is
2,000/per stock. We are loan capital is 6,000,000 baht from Government saving bank by
payment interest rate MLR+1.00% per year, and shareholders contact to invested is
3,000,000 baht per person as well as number of stock is 1,500 stocks, and it equal to 25%.
The share of profit
Shareholders will get benefit according to contracts between partnerships. The contracts are
divided into three parts. The first part is 10% for investors; the second part is 50% for
investor from net income, and the last part is 40% for investment in next year.
The businesss objectives:

1. To establish Good Looking Guy complex like limited partnership.
2. To provide the profit for shareholder.
Signs name of Shareholders

1. Mr. Komsan Pimkapee
3. Ms. Tidawan Wanda
Source:
Government saving bank. Retrieved from http://www.gsb.or.th/interest/index.php
80
6) Telephone and Wireless internet installation

Good Looking Guy Complex will using and installed the Wireless Lan from TOT Public
Company Limited. The TOT Public Company Limited is located at Muang Chiang Mai,
Chiang
Mai
province.
Telephone
number
053-903903,
053-903123,
Website:
www.toteservice.com.
The Wireless internet package Jet Pack that have 6 Mb, and the price is 590 baht per
month (not include VAT). This package is no fees for initial packages as amount 1,000 baht
and telephone installation as amount 3,350 baht Moreover, the company gives special
privilege for customer that is we exchange to buy Wireless modem as price 890 baht. Our
company chooses to using ADSL Modem that is Wireless Ethernet Router type. Our
company must be paying the service internet is amount 731.3 baht per month because of the
service internet 590 baht and include VAT 7% that is equal to 631.3 baht per month, and add
the telephone price is amount 100 baht per month. Thus, the total Wireless internet price is
731.3 baht per month
Source:
Internet installation. Retrieved from http://www.tot.co.th/index.php?option=com_content&view=
frontpage&Itemid=1&lang=th
The total pro-operating cost

No.
Details
Cost(baht)
signboard
32,000
Signboard tax
3,600
Rubber Stamp*
Limited partnership registration fee
1,500
Wireless internet (monthly)**
731.3
Total
*Rubber stamp is 150 baht per piece (2 pieces)

** Payment is 731.3 baht per month
300
38,131.3
81
4.3 Investment Cost

4.3.1 Assets-fixed assets are including land and buildings, equipments and tools etc.
1) Land and building that buy is 17,000,000 baht. We are paying by installments 70,234
baht per month that time is 20 years.
2) Building decoration
Good Looking Guy Complex will hire the constructer which is Chonlasit Design
Company. This company is located in 399/77 Moo 1 Pajaree Village, Ratchapruak rd, T.
Nhongkway A. Hangdong, Chiang Mai 50230. Telephone number: 081-4200896, 0891927590, 053-839623 (Fax). Website: http:// chonlasitdesign.com
The total cost of building decoration
No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
Detail
Swing Door
(include installation)
Tiles : Europa 12*12
caramel glossy bage
Unit
1
Price/Unit
23,000
Total (Baht)
23,000
350
124
37,200
Stairs: Smart Neo-Neo

Wood Balus
Color TOA : Super Shield
(Semi-Gloss): White
Color TOA : Classic
Shield (Semi Gloss):
Butter milk
35,000
35,000
3,620
7,240
2,270
11,350
Wage of drawing&
painting
Electric light bulb :
Toshiba
Electric equipment
Wage of electrician
18,000
18,000
30
60
1,800
10,000
18,000
Total
10,000
18,000
161,590
82
3) Equipment and tools

No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Details
Computer PC Set: Powell
Cash Register
Telephone: Panasonic
Fax: Panasonic
Printer: Dell
Counter
Office Chair
Plug CSC
Air condition: Sharp
Broadband Router
Refrigerators: HITACHI
Sofa+ table
Stationery
Television: SHARP
Unit
3
1
1
1
1
3
6
3
3
1
1
3
1
1
Price/Unit
17,290
23,900
690
4,490
13,055
20,500
950
170
29,900
2,190
26,900
7,760
3,464
16,490
Total
Total (Baht)
51,870
23,900
690
4,490
13,055
61,500
5,700
510
89,700
2,190
26,900
23,280
3,464
16,490
323,739
4) Equipments for treatment machines

No.
1.
Details
Kuma Shape
Unit
2
Price/Unit
225,000
Total (Baht)
450,000
SRV-103
2.
CavitationMachine
105,000
105,000
3.
PDT-A: LED Photo
45,000
90,000
Dynamic Therapy
4.
SMQ-NG
900,000
900,000
5.
NE-II
300,000
300,000
6.
BRV-101
209,970
209,970
8.
BRI-102
104,000
104,000
Total 2,158,970
83
Investment Cost
Investment
Building
Signboard
Rubber Stamp
Computer PC Set:
Powell
Cash Register
Amount
17,000,000
Depreciation
20 Years
Annual Dep.
850,000
Monthly Dep.
70,833.33
32,000
5 Years
6,400
533.33
300
5 Years
60
51,870
5 Years
10,374
864.5
23,900
5 Years
4,780
398.33
Telephone:
Panasonic
Fax: Panasonic
690
3 Years
230
19.16
4,490
3 Years
1,496.66
124.72
Printer: Dell
13,055
5 Years
2,611
217.58
Counter
61,500
5 Years
12,300
1,025
Office Chair
5,700
3 Years
1,900
158.33
510
3 Years
170
14.16
Air condition:
Sharp
Broadband Router
89,700
5 Years
17,940
1,495
2,190
3 Years
730
80.83
Refrigerators:
HITACHI
Sofa+ table
26,900
5 Years
5,380
448.33
23,280
5 Years
4,656
388
Stationery
3,464
3 Years
1,154.66
96.22
Television:
SHARP
Swing Door
(include
installation)
Tiles : Europa
12*12 caramel
glossy bage
(include
installation)
16,490
5 Years
3,298
274.83
23,000
5 Years
4,600
383.33
37,200
5 Years
7,440
620
Stairs: Smart NeoNeo Wood Balus

(include
installation)
35,000
5 Years
7,000
583.33
Plug CSC
84
Investment
Electric light bulb
: Toshiba
Electric equipment
Amount
1,800
Depreciation
3 Years
Annual Dep.
600
Monthly Dep.
50
10,000
3 Years
3,333.33
277.77
Kuma Shape
450,000
5 Years
90,000
7,500
CavitationMachine
105,000
5 Years
21,000
1,750
PDT-A: LED Photo
90,000
5 Years
18,000
1,500
SMQ-NG
900,000
5 Years
180,000
15,000
NE-II
300,000
5 Years
60,000
5,000
BRV-101
209,970
5 Years
41,994
3,499.5
BRI-102
104,000
5 Years
20,800
1,733.33
1,378,248
114,873.91
SRV-103
Dynamic Therapy
Total
19,622,009
85
Depreciation
Depreciation Year 1
Depreciation Year 1
Pre-investment
cost
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Building
Signboard
Swing door
Rubber Stamp
Tiles
Stairs
Electric light blub
Electric equipment
17,000,000
32,000
23,000
300
37,200
35,000
1,800
10,000
17,139,300
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
850,000
6,400
4,600
60
7,440
7,000
600
3,333.33
879,433
Total
Equipment &
Tools
Computer PC
Set: Powell
Cash Register
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
51,870
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
10,374
23,900
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
Telephone:
Panasonic
Fax:
Panasonic
Printer: Dell
690
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
230
4,490
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
1,496.66
13,055
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
2,611
Counter
61,500
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
12,300
Office Chair
5,700
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
1,900
Plug CSC
510
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
170
Air condition:
Sharp
89,700
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
17,940
86
Broadband
Router
Refrigerators:
HITACHI
Sofa+ table
2,190
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
730
26,900
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
5,380
23,280
388
388
388
388
388
388
388
388
388
388
388
388
4,656
Stationery
3,464
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
1,154..66
Television:
SHARP
16,490
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
3,298
Kuma Shape
450,000
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
90,000
105,000
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
21,000
SRV-103
CavitationM
achine
PDT-A: LED
Photo
Dynamic
Therapy
SMQ-NG
90,000
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
900,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
NE-II
300,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
BRV-101
209,970
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
41,994
BRI-102
104,000
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
20,800
Total
2,482,709
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
493,278
87
Depreciation Year 2
Depreciation Year 2
Pre-investment
cost
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Building
Signboard
Swing door
Rubber Stamp
Tiles
Stairs
Electric light blub
Electric equipment
16,150,000
Total
16,259,867
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
850,000
6,400
4,600
60
7,440
7,000
600
3,333.33
879,433
25,600
18,400
240
29,760
28,000
1,200
6,666.67
Equipment &
Tools
Computer PC
Set: Powell
Cash Register
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
41,496
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
10,374
19,120
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
Telephone:
Panasonic
Fax:
Panasonic
Printer: Dell
460
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
230
2,993.34
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
1,496.66
10,444
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
2,611
Counter
49,200
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
12,300
Office Chair
3,800
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
1,900
Plug CSC
340
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
170
Air condition:
Sharp
Broadband
Router
Refrigerators:
HITACHI
Sofa+ table
71,760
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
17,940
1,460
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
730
21,520
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
5,380
18,624
388
388
388
388
388
388
388
388
388
388
388
388
4,656
88
Stationery
2,309.34
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
1,154..66
Television:
SHARP
13,192
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
3,298
Kuma Shape
360,000
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
90,000
84,000
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
21,000
PDT-A: LED
Photo
Dynamic
Therapy
SMQ-NG
72,000
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
720,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
NE-II
240,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
BRV-101
167,976
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
41,994
BRI-102
83,200
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
20,800
Total
2,013,895
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
493,278
SRV-103
CavitationM
achine
89
Depreciation Year 3
Depreciation Year 3
Pre-investment
cost
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Building
Signboard
Swing door
Rubber Stamp
Tiles
Stairs
Electric light blub
Electric equipment
15,300,000
19,200
13,800
180
22,320
21,000
600
3,333.34
15,380,433
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
70,833.33
533.33
383.33
5
620
583.33
50
277.77
73,286.09
850,000
6,400
4,600
60
7,440
7,000
600
3,333.33
879,433
Total
Equipment &
Tools
Computer PC
Set: Powell
Cash Register
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
31,122
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
10,374
14,340
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
Telephone:
Panasonic
Fax:
Panasonic
Printer: Dell
230
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
19.16
230
1,496.68
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
124.72
1,496.66
7,833
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
2,611
Counter
36,900
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
12,300
Office Chair
1,900
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
158.33
1,900
Plug CSC
170
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
14.16
170
Air condition:
Sharp
Broadband
Router
Refrigerators:
HITACHI
Sofa+ table
53,820
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
17,940
730
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
80.83
730
16,140
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
5,380
13,968
388
388
388
388
388
388
388
388
388
388
388
388
4,656
90
Stationery
1,154.68
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
96.22
1,154..66
Television:
SHARP
9,894
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
3,298
Kuma Shape
270,000
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
90,000
63,000
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
21,000
PDT-A: LED
Photo
Dynamic
Therapy
SMQ-NG
54,000
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
540,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
NE-II
180,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
BRV-101
125,982
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
41,994
BRI-102
62,400
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
20,800
Total
1,485,080
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
41,587.82
493,278
SRV-103
CavitationM
achine
91
Depreciation Year 4
Depreciation Year 4
Preinvestment
cost
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Building
Signboard
Swing door
Rubber Stamp
Tiles
Stairs
Electric light
blub
Electric
equipment
14,450,000
12,800
9,200
120
14,880
14,000
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
70,833.33
533.33
383.33
5
620
583.33
0
850,000
6,400
4,600
60
7,440
7,000
0
Total
14,501,000
72,958.32
72,958.32
72,958.32
72,958.32
72,958.32
72,958.32
72,958.32
72,958.32
72,958.32
72,958.32
72,958.32
72,958.32
875,500
Equipment &
Tools
Computer PC
Set: Powell
Cash Register
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
20,748
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
10,374
9,560
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
4,779.96
Telephone:
Panasonic
Fax:
Panasonic
Printer: Dell
5,222
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
2,611
Counter
24,600
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
12,300
Office Chair
Plug CSC
Air condition:
Sharp
Broadband
Router
35,880
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
17,940
92
Refrigerators:
HITACHI
Sofa+ table
10,760
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
5,380
9,312
388
388
388
388
388
388
388
388
388
388
388
388
4,656
Stationery
Television:
SHARP
6,596
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
3,298
Kuma Shape
180,000
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
90,000
420,000
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
21,000
PDT-A: LED
Photo
Dynamic
Therapy
SMQ-NG
36,000
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
360,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
NE-II
120,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
BRV-101
83,988
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
41,994
BRI-102
41,600
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
20,800
Total
1,364,266
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
493,133
SRV-103
CavitationM
achine
93
Depreciation 5
Depreciation Year 5
Pre-investment
cost
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Building
Signboard
Swing door
Rubber Stamp
Tiles
Stairs
Electric light blub
Electric equipment
13,600,000
6,400
4,600
60
7,440
7,000
0
0
13,625,500
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
70,833.33
533.33
383.33
5
620
583.33
0
0
72,958.32
850,000
6,400
4,600
60
7,440
7,000
0
0
875,500
Total
Equipment &
Tools
Computer PC
Set: Powell
Cash Register
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
10,374
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
864.5
10,374
4,780
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
398.33
4,779.96
Telephone:
Panasonic
Fax:
Panasonic
Printer: Dell
2,611
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
217.58
2,611
Counter
12,300
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
12,300
Office Chair
Plug CSC
Air condition:
Sharp
Broadband
Router
Refrigerators:
HITACHI
Sofa+ table
17,940
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
1,495
17,940
5,380
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
448.33
5,380
4,656
388
388
388
388
388
388
388
388
388
388
388
388
4,656
94
Stationery
Television:
SHARP
3,298
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
274.83
3,298
Kuma Shape
90,000
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
90,000
399,000
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
1,750
21,000
PDT-A: LED
Photo
Dynamic
Therapy
SMQ-NG
18,000
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
180,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
NE-II
60,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
BRV-101
41,994
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
3,499.5
41,994
BRI-102
20,800
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
1,733.33
20,800
Total
871,133
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
41,094.4
493,133
SRV-103
CavitationM
achine
95
Operating Cost
Operating Costs are recurring expenses which are related to the operation of a
business, such as sales and administration, as opposed to production. As opposed to
production also called operating expenses. It includes:
Then, we mainly to budget from these aspects:
Because of our company is service type, we have no production process, so our raw
material costs will be defined as costs of acquisition.
Year 1
Cosmetic
Jan
(startup
cost)
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
240,000
300,000
280,000
350,000
220,000
400,000
300,000
250,000
140,000
120,000
180,000
300,000
&
Creams
for men
Total 3,080,000
Year 2
Cosmetic
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
350,000
380,000
400,000
450,000
480,000
450,000
430,000
280,000
180,000
150,000
200,000
350,000
&
Creams
for men
Total 4,100,000
96
Year 3
Cosmetic
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
350,000
450,000
380,000
480,000
480,000
420,000
350,000
130,000
250,000
150,000
230,000
280,000
&
Creams
for men
Total 3,950,000
Year 4
Cosmetic
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
380,000
300,000
350,000
480,000
350,000
280,000
230,000
330,000
350,000
180,000
260,000
330,000
&
Creams
for men
Total 3,820,000
Year 5
Cosmetic
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
400,000
380,000
410,000
290,000
340,000
400,000
290,000
300,000
250,000
180,000
280,000
350,000
&
Creams
for men
Total 3,870,000
97
Direct Labor Cost

Direct Labor Cost
Person
Year 1
Year 2
Year 3
Year 4
Year 5
Manager
15,000
15,000
16,000
17,000
18,000
Medical professional
15,000/15 15,000/15 15,000/15 18,000/15 18,000/15

days
Specialist consulting
12,000
days
days
days
days
12,000
12,000
13,000
13,000
beauty
Section chief
10,000
10,000
10,000
13,000
13,000
Staff
7,500
7,500
7,500
8,000
8,000
Receptionist
7,500
7,500
7,500
8,000
8,000
Cashier
6,500
6,500
6,500
7,000
7,000
HR Staff
10,000
10,000
10,000
12,000
12,000
Marketers
10,000
10,000
10,000
12,000
12,000
Accountant
12,000
12,000
12,000
15,000
15,000
Housekeeper
6,000
6,000
6,000
6,500
6,500
Management Analysis
Good Looking Guy Complex, there are 5 partnership in the company
1. Mr. Konsan Pimkapee
6. Ms. Tidawan
Wanda

All partnerships agree to promote Mr. Komsan Pimkapee to be board director of company is
representative or delegate of the bookstore to register in company limited establishment at
Office Soi 13 Nimmanheamin rd, T.Suthep A. Muang, Chiang Mai province. He can check
any documents in business operation of the company.
98
Chapter 6: Organization and Administration

Organization management
Good Looking Guy Complex we work in company as family. We support relationship in
organization, so we try to have activities together among employees in each department in
company such as we provide common room for our employees to let them have lunch
together. Moreover we support employees to concern about organization culture. Thus the
company provides companys Polo Shirts for employees to wear in everyday. In addition,
our company has a Ground Shirts for doctors and specializes in surgery and beauty for men.
For our company Polo- Shirts, the company provides 2 shirts for employee and provides
Ground-Shirts for doctor and specializes are 2 shirts.
The company polo-shirt

The shirt will be white and green color and have logo of the company in front of
shirt
Organization Chart
99
Organization Chart
Board of
director
Marketing
director
Adminstrative
Director
Accounting
Director
Marketing
officer
Personnel
officer
Cashier
Shop Manager
Accounting
officer
Reception
Supervisor
Housekeeper
Staffs
100
Good Looking Guy Company management team will contain with department are as
following:
1. Marketing Department
-
Analyzing, planning, and operation of the marketing such as set selling price,
Planning about promotion and advertising.
2. Finance & Accounting Department

-
Financial planning, Financing, manage, control expense, cash flow, financial

statement preparation.
3. Administrative Department
-
Planning and supply product and equipment, including maintenance of tools and
equipment, planning and HR outsourcing. Including training staff in company,
such as training, facial massage, body massage and use of tools.
4. Personnel in the company

4.1 Manager:
Job description
Responsible about management of all in company.
Set the standard of service.
Control services of the employees.
Scheduling of work.
Employee training.
Considering employee to work (with HR).
To solve problems that occurred in company.
Operations the policies specified by the executive.
Qualification
Male/Female, Thai nationality
Education: Bachelors degree or higher.
Age: over 30 years old.
At least 3 years experience in management working.
4.2 Medical professional
Job Description
Treatment and care about beauty of the face, skin, and weight loss
101
Providing advice about health and beauty.
Qualification
Male / Female, Thai nationality.
Education: graduated with bachelors degree or higher faculty of medicine about

the surgery and aesthetic.
Have a certificate of qualification.
4.3 Specialist consulting beauty/ stylists
Job description
Provide advisory services in the selection of services to suit skin types, hairs or
solve problem correctly.
Qualification
Female, Thai nationality.
Education: the field of skin care degree.
At least 2 years experience in advisory about beauty.
4.4 Section chief
Job Description
Management all employee, share the work, teaching technique of service about
beauty to employees for serve customer.
Solve the problems that occur to employees.
Qualification
At least 2 years experience about beauty service.
To have been training on the technical of beauty.
4.5 Staffs
Job Description
To serve for customer about health and beauty.
Advice to customer when performance.
102
Qualification
Male/ Female, Thailand nationality
Age: not over 25 years old
To have been work in face and body department will be given special
consideration.
4.6 Receptionist
Job Description
Welcome customers and take care customers.
Provide advice to customers in the customers phone service.
Telemarketing for reservations.
The closing of the sale to its customers.
Qualification
Male and Female, Thai nationality.
Age: not over 35 years old.
Good personality, good interpersonal skills, good shape, good look and skin.
4.7 Cashier
Job Description
Charge for service, discount b using promotional items.
Collect the money sent to the accounting department,
Qualification
Male/ Female, Thai nationality.
At least 1 year experience about cashier.
4.8 HR Staff
Job Description
Recruitment of staff.
Manage remuneration to employees.
Training staffs.
Qualification
103
Education: Bachelors degree.
4.9 Marketers
Job Description
Collection market data.
Advertise.
The other market.
Qualification
Education: Bachelors degree in marketing.
4.10
Accountant
Job Description
Bookkeeping, collect about expense, revenue and other accounting.
Qualification
Male/ Female, Thai nationality.
Education: Bachelors degree in accounting.
At least 2 years experience in accountant.
4.11
Housekeeper
Job Description
Provide beverages for customers.
Cleaning in the company.
Cleaning tools and equipment.
Qualification
Age: not over 45 years old
104
Administration cost
Employee salary
No.
Position
Rank
Salary
Manager
1 position
15,000
Medical aesthetic and
2 position
15,000/15 days
surgery
3
Specialist consulting beauty
1 position
12,000
Section chief
1 position
10,000
Staffed
6 position
7,500
Receptionist
2 position
7,500
Cashier
1 position
6,500
HR Staff
1 position
10,000
Marketers
1 position
10,000
10
Accountant
1 position
12,000
11
Housekeeper
2 position
6,000
Total
237,500
105
Office equipment expense

Good Looking Guy Complex will separate the office equipment expense according to
each quarter of the year. For the first quarter of every year, the office equipment list and
expense is as below:
No.
Item
Units
Price per
Total baht
unit
1
Double A A4 Paper
115
345
Thermal Bill
116
348
Account Book
85
170
Pens
130
130
Pencil
30
30
Eraser
15
Highlight
25
150
Liquid Paper
49
245
Max
62
186
10
Filling Max
57
114
11
Cutter
25
50
12
Scissor
30
60
13
Glue
15
30
14
Ruler
15
30
15
Paper clip
50
50
16
Scotch Tape
30
60
17
Plastic bag
15
35
525
18
File plastic
129
645
19
Index plastic
25
50
20
Pen box
77
231
Total
3,464
106
For the second, third, fourth, and fifth quarter of every year, the office equipment expense
will be as following:
No
Item
Units
Price per
Total baht
unit
1
Double A A4 paper
115
345
Thermal Bill
116
348
Account Book
85
170
Filling Max
57
114
Plastic bags
15
35
525
Total
1,502*3 = 4,506
Total office supplier in each year 7,970
Paying by installment
Good Looking Guy Complex is 3 floors have area is 56 square Wah, have 400 square
meters of living space and corner building 4.5 meters. The pay for each month is 70,834 baht
per month; and the pay contact is for at least 20 years pay. Moreover, the company has to
make a prepaid payment for 20 years; the total paying per year is 70,834*12 = 850,008 baht
per year
For the following administrative expense, the company estimate as following and would be
increase 10% per years.
Electricity and water expense/ month

Unit
Energy Charge
Price
(Baht/unit)
(Baht/month)
First 150 units
0 150 units
1.8047
270.705
Next 250 units
151 400 units
2.7781
694.525
Over 400 units
401 units up
2.9780
5,576.84
107
Our company use electricity totally 2272.68 units. The total price of electricity is 9,294.75 or
23.11 % if close air condition green is 1 hour will save money is 470.41 baht.
Source:
Electricity rates, Retrieved from Website: http:// www.dpu.ac.th/eng/ee/cal/beginner20.php
Water Expense/ Month

For the water expense, we pay about 700 baht per month.
TT&T internet and telephone expense/month
Internet expense (include VAT)
= 730.30 baht/month
Telephone expense
300 baht/month
Maintenance costs
100 baht/month
Fax *(2baht/time)
200 baht/month
108
Conclusions
For services and operation analysis, there are two services for our shop. First is a skin
and body treatment. Second is facial massage and body firming massage. We are three floors
in our shop. The 1st floor, our service is counter service and consultant health and body for
men with medical professionals, stylist that will be advice about personality, health and
beauty for men to provide customer have confidence. The 2nd floor, our services is acne care,
facial design, program VL, and renew extra treatment. The 3rd floor, our services is facial
massage and body firming massage. For our services process, we prepare tools and product
for customer and staffs have services mind for the customer. The location of Good Looking
Guy Complex is located in Niman road; soi 13 that is Hip Street on Chiang Mai around
Niman has many people come to such as actors, modeling, and tourists. Our business is good
located and near another business or shop that will be to help customer save time for business
man, the man who interest beauty conscious or our target market. For facility layout, our
shop is commercial building: there are three floors. For machine, tools, and equipment, we
have for land and building, skin and body treatment zone, facial massage and body massage
zone, consultant and office facilities zone. For logistics management, we are using process to
receive and allowance goods by transportations. Good looking for Guy Complex order
products by fax. For facility management, Good Looking for Guy Complex prepare many
facility for own, staff and customer such as electricity, water, broadband router wireless, and
telephone. For cost of investment, we pay money for shops name signboard, companys
name signboard tax, document for signboard tax payment, rubber stamp, registration, and
telephone and wireless internet installation. For investment cost, we pay for asset, equipments
and tools. And operating cost is for raw material cost, and direct labor cost. For management
analysis, we show organization management and administration cost.
109
Chapter 7: Financial Statement

7.1 Income Statement
7.2 Balance Sheet Statement
7.3 7.3Cash flow Statement
110
Income Statement Year 1

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sales
Cost of goods sold
949,700
240,000
1,010,500
300,000
1,121,700
280,000
1,239,900
350,000
1,229,000
220,000
1,297,900
400,000
1,001,400
300,000
870,800
250,000
809,900
140,000
704,800
120,000
762,800
180,000
949,100
300,000
11,947,500
3,080,00
Gross Income
709,700
710,500
841,700
889,900
1,009,000
897,900
701,400
620,800
669,900
584,800
582,800
649,100
8,867,500
58,630
54,000
54,200
54,300
54,300
54,000
54,000
54,300
54,250
54,500
54,250
54,350
655,080
Operating
Expense
Selling
General &
Administrative
Manager
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
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
Section chief
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Staff *6
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
540,000
Receptionist*2
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
Cashier
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
78,000
HR Staff
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Marketers
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Accountant
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
Housekeeper*2
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
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
45,000
Building
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
850,008
Depreciation
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
1,378,488
Total operating
451,838
447,208
447,408
447,508
447,508
447,208
447,208
447,508
447,458
447,708
447,458
447,558
5,373,576
Expense
111
257,862
263,292
394,292
442,392
561,492
450,692
254,192
173,292
222,442
137,092
135,342
201,542
3,493,924
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
149,862
155,292
286,292
334,392
453,492
342,692
146,192
65,292
114,442
29,092
27,342
93,542
2,197,924
44,959
46,588
85,888
100,318
136,048
102,808
43,858
19,588
34,333
8,728
8,203
28,063
659,382
104,903
108,704
200,404
234,074
317,444
239,884
102,334
45,704
80,109
20,364
19,139
65,479
1,538,542
Dividends
52,452
54,352
100,202
117,037
158,722
119,942
51,167
22,852
40,055
10,182
9,570
32,740
769,273
Retained Earning
52,452
106,804
207,006
324,043
482,765
602,707
653,874
676,726
716,781
726,963
736,533
769,273
769,273
Net Income
before operation
Operating
Income (Loss)
Interest expense
8%
Total operating
income
Income before
(Loss) Income
Taxes
Income Taxes
expense 30%
Net Income
(Loss)for the year
112

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
Sales
Cost of goods sold
1,016,179
350,000
980,185
380,000
1,088,049
400,000
1,117,905
450,000
1,167,550
480,000
1,326,795
450,000
1,051,470
430,000
914,340
280,000
850,395
180,000
740,040
150,000
800,940
200,000
996,555
350,000
12,050,403
4,100,000
Gross Income
666,179
600,185
688,049
667,905
687,550
876,795
612,470
634,340
670,395
590,040
600,940
646,555
7,950,403
54,500
54,000
54,200
54,300
54,300
54,000
54,000
54,300
54,200
54,500
54,250
54,300
650,850
Operating
Expense
Selling
General &
Administrative
Manager
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
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
Section chief
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Staffed*6
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
540,000
Receptionist*2
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
Cashier
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
78,000
HR Staff
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Marketers
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Accountant
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
Housekeeper*2
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
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
45,000
Building
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
850,008
Depreciation
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
1,378,488
Total operating
447,708
447,208
447,408
447,508
447,508
447,208
447,208
447,508
447,408
447,708
447,458
447,508
5,369,346
Expense
113
218,471
152,977
240,641
220,397
240,042
429,587
174,262
186,832
222,987
142,332
153,482
199,047
2,581,057
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
110,471
44,977
132,641
112,397
132,042
321,587
66,262
78,832
114,987
34,332
45,482
91,047
1,285,057
33,141
13,493
39,792
33,719
39,613
96,476
19,879
23,650
34,496
10,300
13,645
27,314
385,517
77,330
31,484
92,849
78,678
92,429
225,111
46,383
55,182
80,491
24,032
31,873
63,733
899,540
Dividends
38,665
15,742
46,424
39,339
46,215
112,555
23,192
27,591
40,245
12,016
15,919
31,866
449,770
Retained Earning
38,665
54,407
100,831
140,170
186,385
298,940
322,132
349,723
389,968
401,984
417,903
449,770
449,770
Net Income before

operation
Operating Income
(Loss)
Interest expense
8%
Total operating
income
Income before
Income Taxes
Income Taxes
expense 30%
Net Income for
the year
114

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Revenue
Sales
Cost of goods sold
1,066,988
350,000
1,029,194
450,000
1,033,647
380,000
1,236,800
480,000
1,109,173
480,000
1,260,455
420,000
998,897
350,000
960,057
130,000
892,915
250,000
777,042
150,000
840,987
230,000
1,046,383
280,000
12,252,538
3,950,000
Gross Income
716,988
579,194
653,647
756,800
629,173
840,455
648,897
830,057
642,915
627,042
610,987
526,383
7,642,538
54,500
54,000
54,200
54,300
54,300
54,000
54,000
54,300
54,200
54,500
54,250
54,300
650,850
Operating
Expense
Selling
General &
Administrative
Manager
Total
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
720,000
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
Section chief
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Staffed *6
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
540,000
Receptionist*2
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
Cashier
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
78,000
HR Staff
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Marketers
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
120,000
Accountant
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
Housekeeper*2
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
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
45,000
Building
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
850,008
Depreciation
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
1,378,488
Total operating
447,708
447,208
447,408
447,508
447,508
447,208
447,208
447,508
447,408
447,708
447,458
447,508
5,369,346
Expense
115
269,280
131,986
206,239
309,292
181,665
393,247
201,689
382,549
195,507
179,334
163,529
318,875
2,933,192
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
161,280
23,986
98,239
201,292
73,665
285,247
93,689
274,549
87,507
71,334
55,529
210,875
1,637,192
48,384
7,196
29,472
60,388
22,100
85,574
28,107
82,365
26,252
21,400
16,659
63,263
491,158
112,896
16,790
68,767
140,904
51,566
199,673
65,582
192,184
61,255
49,934
38,870
147,613
1,146,034
Dividends
56,448
8,395
34,384
70,452
25,783
99,837
32,791
96,092
30,627
24,967
19,435
73,806
573,017
Retained
56,448
64,843
99,227
169,679
195,462
295,299
328,090
424,182
454,809
479,776
499,211
573,017
573,017
Net Income
before operation
Operating
Income (Loss)
Interest expense
8%
Total operating
income
Income before
Income Taxes
Income Taxes
expense 30%
Net Income for
the year
Earning
116

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,120,337
380,000
740,337
1,080,654
300,000
780,654
1,085,329
350,000
735,329
1,174,960
480,000
649,960
1,053,714
350,000
703,714
1,197,432
280,000
917,432
948,953
230,000
718,953
1,008,060
330,000
678,060
937,561
350,000
587,561
815,894
180,000
635,894
883,036
260,000
623,036
994,063
330,000
664,063
12,299,993
3,820,000
8,479,993
53,500
53,000
53,200
53,300
53,300
53,000
53,300
53,300
53,250
53,500
53,250
53,350
639,250
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
204,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
864,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
156,000
Section chief
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
156,000
Staffed*6
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
576,000
Receptionist*2
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
192,000
Cashier
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
84,000
HR Staff
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
Marketers
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
Accountant
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
Housekeeper*2
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
156,000
Building
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
850,008
Depreciation
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
1,368,636
Total operating
476,387
475,887
476,087
476,187
476,187
475,887
476,187
476,187
476,137
476,387
476,137
476,237
5,713,894
263,950
304,767
259,242
218,773
227,527
441,545
242,766
201,873
111,424
159,507
146,899
187,826
2,766,099
Revenue
Sales
Cost of goods sold
Gross Income
Operating
Expense
Selling
General &
Administrative
Manager
Medical
Professional*2
(18,000/15 days)
Specialist
consulting beauty
Expense
Net Income
117
before operation
Operating
Income (Loss)
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
155,950
196,767
151,242
110,773
119,527
333,545
134,766
93,873
3,424
51,507
38,899
79,826
1,470,099
46,785
59,030
45,373
33.232
35,858
100,064
40,430
28,162
1,027
15,452
11,670
23,948
441,030
109,165
137,737
105,869
77,542
83,669
233,482
94,336
65,711
2,397
36,055
27,229
55,878
1,029,069
Dividends
54,583
68,868
52,935
38,771
41,834
116,741
47,168
32,856
1,198
18,028
13,615
27,939
514,536
Retained
54,583
123,451
176,386
215,157
256,991
373,732
420,900
453,756
454,954
472,982
486,597
514,536
514,536
Interest expense
8%
Total operating
income
Income before
Income Taxes
Income Taxes
expense 30%
Net Income for
the year
Earning
118

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
1,176,354
400,000
776,354
1,134,687
380,000
754,687
1,139,595
410,000
729,595
1,233,708
290,000
943,708
1,106,340
340,000
766,340
1,257,304
400,000
857,304
901,505
290,000
611,505
957,657
300,000
657,657
1,005,540
250,000
755,540
856,689
180,000
676,689
927,187
280,000
647,187
1,403,776
350,000
1,053,776
13,100,342
3,870,000
9,230,342
53,500
53,000
53,200
53,300
53,300
53,000
53,300
53,300
53,250
53,500
53,250
53,350
639,250
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
204,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
72,000
864,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
156,000
Section chief
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
156,000
Staffed*6
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
576,000
Receptionist*2
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
192,000
Cashier
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
84,000
HR Staff
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
Marketers
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
Accountant
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
Housekeeper*2
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
156,000
Building
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
850,008
Depreciation
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
1,368,636
Total operating
476,387
475,887
476,087
476,187
476,187
475,887
476,187
476,187
476,137
476,387
476,137
476,237
5,713,894
299,967
278,800
253,508
467,521
290,153
381,417
135,318
181,470
279,403
200,302
171,050
577,539
3,516,448
Revenue
Sales
Cost of goods sold
Gross Income
Operating
Expense
Selling
General &
Administrative
Manager
Medical
Total
Professional*2
(18,000/15 days)
Specialist
consulting beauty
Expense
Net Income
119
before operation
Operating
Income (Loss)
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
191,967
170,800
145,508
359,521
182,153
273,417
27,318
73,470
171,403
92,302
63,050
469,539
2,220,448
57,590
51,240
43,652
107,856
54,646
82,025
8,195
22,041
51,421
27,691
18,915
140,862
666,134
134,377
119,560
101,856
251,665
127,507
191,392
19,123
51,429
119,982
64,611
44,135
328,677
1,554,314
Dividends
67,188
59,780
50,928
125,832
63,754
95,696
9,561
25,715
59,991
32,306
22,068
164,339
777,158
Retained Earning
67,188
126,968
177,896
303,728
367,482
463,178
472,739
498,454
558,445
590,751
612,819
777,158
777,158
Interest expense
8%
Total operating
income
Income before
Income Taxes
Income Taxes
expense 30%
Net Income for
the year
120
Balance Sheet Year 1

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Cash
6,161,147
1,119,278
1,271,578
1,416,348
1,617,918
1,529,758
1,461,108
1,107,678
1,011,533
890,638
784,563
888,803
Inventory
240,000
300,000
280,000
350,000
220,000
400,000
300,000
250,000
140,000
120,000
180,000
300,000
Land
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
Equipment
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
Less:
depreciation
Total Assets
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
6,398,485
1,646,364
1,458,916
1,763,686
1,835,256
1,927,096
1,758,446
1,355,016
1,148,871
1,015,976
961,901
1,186,141
Long-term
note payable
Tax expense
6,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
500,000
500,000
300,000
200,000
200,000
200,000
44,959
46,588
85,888
100,318
136,048
102,808
43,858
19,588
34,333
8,728
8,203
28,063
Other
Total
liabilities
6,044,959
1,046,588
1,085,888
1,100,318
1,136,048
1,102,808
543,858
519,588
334,333
208,728
208,203
228,063
Retain
Earnings
Owner equity
52,452
106,804
207,006
324,043
482,765
602,707
653,874
676,726
716,781
726,963
736,533
769,273
150,537
200,000
100,000
239,000
100,443
121,581
260,000
100,000
57,757
50,000
10,000
88,000
Common stock
in surplus
Total owners
equity
Total
liabilities and
owners
equity
150,537
292,972
66,022
100,325
116,000
100,000
300,714
58,702
40,000
30,285
7,165
100,805
353,526
599,776
373,028
663,368
699,208
824,288
1,214,588
835,428
814,538
807,248
753,698
958,078
6,398,485
1,646,364
1,458,916
1,763,686
1,835,256
1,927,096
1,758,446
1,355,016
1,148,871
1,015,976
961,901
1,186,141
Assets
Liabilities and
owners
equity
Liabilities
Equity
121

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Cash
1,086,804
1,108,537
1,133,708
1,227,301
1,270,908
1,453,534
1,434,052
1,167,226
1,055,505
934,801
832,501
925,247
Inventory
350,000
380,000
400,000
450,000
480,000
450,000
430,000
280,000
180,000
150,000
200,000
350,000
Land
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
Equipment
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
Less:
depreciation
Total Assets
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
1,434,142
1,485,875
1,531,046
1,674,639
1,748,246
1,900,872
1,861,390
1,444,564
1,232,843
1,082,139
1,029,839
1,272,585
Long-term
note payable
Tax expense
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
500,000
500,000
500,000
350,000
350,000
33,141
13,493
39,792
33,719
39,613
96,476
19,879
23,650
34,496
10,300
13,645
27,314
Other
Total
liabilities
1,033,141
1,013,493
1,039,792
1,033,719
1,039,613
1,06,476
1,019,879
523,650
534,496
510,300
363,645
377,314
Retain
Earnings
Owner equity
38,665
54,407
100,831
140,170
186,385
298,940
322,132
349,723
389,968
401,984
417,903
449,770
200,000
300,000
200,000
250,000
322,248
305,456
219,379
300,000
158,379
100,000
200,000
427,000
Common stock
in surplus
Total owners
equity
Total
liabilities and
owners
equity
162,336
117,975
190,423
250,750
200,000
200,000
300,000
271,191
150,000
69,855
48,291
400.084
401,001
472,382
491,254
640,920
708,633
804,396
841,511
920,914
698,347
571,839
666,194
877,170
1,434,142
1,485,875
1,531,046
1,674,639
1,748,246
1,900,872
1,861,390
1,444,564
1,232,843
1,082,139
1,029,839
1,272,585
Assets
Liabilities and
owners
equity
Liabilities
Equity
122

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Cash
1,169,825
1,114,652
1,158,635
1,235,125
1,348,940
1,369,911
1,386,911
1,251,655
1,081,986
1,003,223
876,536
1,049,174
Inventory
350,000
450,000
380,000
480,000
480,000
420,000
350,000
130,000
250,000
150,000
230,000
280,000
Land
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
Equipment
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
Less: depreciation
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
114,874
Total Assets
1,517,163
1,561,990
1,535,973
1,712,463
1,826,278
1,787,249
1,849,123
1,378,993
1,329,324
1,150,561
1,103,874
1,326,512
Long-term note
payable
Tax expense
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
500,000
500,000
500,000
350,000
350,000
48,384
7,196
29,472
60,388
22,100
85,574
28,107
82,365
26,252
21,400
16,659
63,263
Other
Total liabilities
1,048,384
1,007,196
1,029,472
1,060,388
1,022,100
1,085,574
1,028,107
582,365
526,252
521,400
366,659
413,263
Retain Earnings
56,448
64,843
99,227
169,679
195,462
295,299
328,090
424,182
454,809
479,776
499,211
573,017
Owner equity
300,000
200,000
307,274
282,000
300,000
206,000
392,926
200,000
248,000
100,000
138,000
240,232
Common stock in
surplus
Total owners
equity
Total liabilities
and owners
equity
112,331
289,978
100,000
200,396
308,716
200,376
100,000
372,446
100,263
49,385
100,004
100,000
468,779
554,821
506,501
652,075
804,178
701,675
821,016
996,628
803,072
629,161
737,215
913,249
1,517,163
1,561,990
1,535,973
1,712,463
1,826,278
1,787,249
1,849,123
1,378,993
1,329,324
1,150,561
1,103,874
1,326,512
Assets
Liabilities and
owners equity
Liabilities
Equity
123

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Cash
1,216,101
1,319,127
1,247,377
1,223,623
1,319,382
1,348,249
1,352,521
1,075,417
1,071,260
1,034,170
903,926
999,617
Inventory
380,000
300,000
350,000
480,000
350,000
280,000
230,000
330,000
350,000
180,000
260,000
330,000
Land
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
Equipment
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
Less: depreciation
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
Total Assets
1,594,260
1,617,286
1,595,536
1,701,782
1,667,541
1,626,408
1,580,680
1,403,576
1,419,419
1,326,382
1,276,138
1,327,776
Long-term note
payable
Tax expense
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
500,000
500,000
500,000
350,000
350,000
46,785
59,030
45,373
33,232
35,858
100,064
40,430
28,162
1,027
15,452
11,670
23,948
Other
Total liabilities
1,046,785
1,059,030
1,045,373
1,033,232
1,035,858
1,100,064
1,040,430
528,162
501,027
515,452
361,670
373,948
Retain Earnings
54,583
123,451
176,386
215,157
256,991
373,732
420,900
453,756
454,954
472,982
486,597
514,536
Owner equity
300,000
200,000
253,393
353,000
274,692
100,000
100,000
321,658
363,438
200,000
300,000
300,292
Common stock in
surplus
Total owners
equity
Total liabilities
and owners
equity
192,892
234,805
200,000
200,393
100,000
52,612
19,350
100,000
100,000
137,948
127,871
139,000
547,475
558,256
629,779
768,550
631,683
526,344
540,250
875,414
918,392
810,930
914,468
953,828
1,594,260
1,617,286
1,595,536
1,701,782
1,667,541
1,626,408
1.626,408
1,403,576
1,419,419
1,326,382
1,276,138
1,327,776
Assets
Liabilities and
owners equity
Liabilities
Equity
124

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Cash
1,188,993
1,356,967
1,297,396
1,452,013
1,421,968
1,358,785
1,337,180
1,013,687
1,138,442
1,130,704
961,627
1,316,567
Inventory
400,000
380,000
410,000
290,000
340,000
400,000
290,000
300,000
250,000
180,000
280,000
350,000
Land
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
70,834
Equipment
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
41,378
Less: depreciation
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
114,053
Total Assets
1,587,152
1,735,126
1,705,555
1,740,172
1,760,127
1,756,944
1,625,339
1,311,846
1,386,601
1,308,863
1,239,786
1,664,726
Long-term note
payable
Tax expense
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
500,000
500,000
500,000
500,000
500,000
57,590
51,240
43,652
107,856
54,646
82,025
8,195
22,041
51,421
27,691
18,915
140,862
Other
Total liabilities
1,057,590
1,051,240
1,043,652
1,107,856
1,054,646
1,082,025
1,008,195
522,041
551,421
527,691
518,915
640,862
Retain Earnings
67,188
126,968
177,896
303,728
367,482
463,178
472,739
498,454
558,445
590,751
612,819
777,158
Owner equity
300,000
400,000
300,000
228,000
237,999
100,000
100,000
191,351
176,735
100,000
100,000
100,706
Common stock in
surplus
Total owners
equity
Total liabilities
and owners
equity
162,374
156,918
184,007
100,588
100,000
111,741
44,405
100,000
100,000
90,421
8,052
146,000
529,562
683,886
661,903
632,316
705,481
674,919
617,144
789,805
835,180
781,172
720,871
1,023,864
1,587,152
1,735,126
1,705,555
1,740,172
1,760,127
1,756,944
1,625,339
1,311,846
1,386,601
1,308,863
1,239,786
1,664,726
Assets
Liabilities and
owners equity
Liabilities
Equity
125
Cash Flow Statement Year 1

Year 1
Cash flow from
operating activity
Cash inflow
Cash received on sales
Cash form account
receivable
Adjust rental building
Adjust depreciation
Other
Cash inflow from
operation activity
Cash outflow
Cost of goods sold
Marketing expense
Administrative
expense
Cash paid for income
tax
Other cash expense
Cash outflow from
operation activity
Net cash flow from
operation activity
Cash inflow from
investing activity
Cash inflow
Cash received from
sold equipment
Other
Cash inflow from
investing activity
Cash outflow
Cash paid on
administrative
investment
Net cash flow from
administrative
investment
Cash flow from
financing activity
Cash inflow
Cash loan
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
949,700
0
1,010,500
0
1,121,700
0
1,239,900
0
1,229,000
0
1,297,900
0
1,001,400
0
870,800
0
809,900
0
704,800
0
762,800
0
949,100
0
11,947,500
0
0
114,874
0
1,064,574
0
114,874
0
1,125,374
0
114,874
0
1,236,574
0
114,874
0
1,354,774
0
114,874
0
1,343,874
0
114,874
0
1,412,774
0
114,874
0
1,116,274
0
114,874
0
985,674
0
114,874
0
924,774
0
114,874
0
819,674
0
114,874
0
877,674
0
114,874
0
1,063,974
0
1,378,488
0
13,325,988
240,000
300,000
280,000
350,000
220,000
400,000
300,000
250,000
140,000
120,000
180,000
300,000
3,080,000
58,630
451,838
54,000
447,208
54,200
447,408
54,300
447,508
54,300
447,508
54,000
447,208
54,000
447,208
54,300
447,508
54,250
447,458
54,500
447,708
54,250
447,458
54,350
447,558
655,080
5,373,576
44,959
46,588
85,888
100,318
136,048
102,808
43,858
19,588
34,333
8,728
8,203
28,063
659,382
0
795,427
0
847,796
0
867,496
0
952,126
0
857,856
0
1,004,016
0
845,066
0
771,396
0
676,041
0
630,936
0
689,911
0
829,971
0
9,768,038
269,147
277,578
369,078
402,648
486,018
408,758
271,208
214,278
248,733
188,738
187,763
234,003
3,557,950
6,000,000
6,000,000
126
Other
Cash inflow from
financing activity
Cash outflow
Repayment for interest
Cash outflow from
financing activity
Net Cash flow from
financing activity
Net cash increase or
decrease
Beginning cash
Ending Cash
0
6,000,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6,000,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
1,296,000
5,892,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
4,704,000
6,161,147
169,578
261,078
294,648
378,081
300,758
163,208
106,278
140,733
80,738
79,763
126,003
8,261.950
0
6,161,147
949,700
1,119,278
1,010,500
1,271,578
1,121,700
1,416,348
1,239,900
1,617,918
1,229,000
1,529,758
1,297,900
1,461,108
1,001,400
1,107,678
870,800
1,011,533
809,900
890,638
704,800
784,563
762,800
888,803
10,998,400
19,260,350
127

Year 2
Cash flow from
operating activity
Cash inflow
Cash form account
receivable
Adjust depreciation
Other
Cash inflow from
operation activity
Cash outflow
Cost of goods sold
Marketing expense
Administrative expense
tax
Other cash expense
Cash outflow from
operation activity
Net cash flow from
operation activity
Cash inflow from
investing activity
Cash inflow
Cash received from
sold equipment
Other
Cash inflow from
investing activity
Cash outflow
Cash paid on
administrative
investment
Net cash flow from
administrative
investment
Cash flow from
financing activity
Cash inflow
Cash loan
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,016,179
0
980,185
0
1,088,049
0
1,117,905
0
1,167,550
0
1,326,795
0
1,051,470
0
914,340
0
850,395
0
740,040
0
800,940
0
996,555
0
12,050,403
0
0
114,874
0
1,131,053
0
114,874
0
1,095,059
0
114,874
0
1,202,923
0
114,874
0
1,232,779
0
114,874
0
1,282,424
0
114,874
0
1,441,669
0
114,874
0
1,166,344
0
114,874
0
1,029,214
0
114,874
0
965,269
0
114,874
0
854,914
0
114,874
0
915,814
0
114,874
0
1,111,429
0
1,378,488
0
13,428,891
350,000
54,500
447,708
380,000
54,000
447,208
400,000
54,200
447,408
450,000
54,300
447,508
480,000
54,300
447,508
450,000
54,000
447,208
430,000
54,000
447,208
280,000
54,300
447,508
180,000
54,200
447,408
150,000
54,500
447,708
200,000
54,250
447,458
350,000
54,300
447,508
4,100,000
650,850
5,369,346
33,141
13,493
39,792
33,719
39,613
96,476
19,879
23,650
34,496
10,230
13,645
27,314
385,517
0
885,349
0
894,701
0
941,400
0
985,527
0
1,021,421
0
1,047,684
0
951,087
0
805,458
0
716,104
0
662,508
0
715,353
0
879,122
0
10,505,713
245,703
200,358
261,523
247,252
261,003
393,985
215,257
223,756
249,165
192,406
200,461
232,307
2,923,178
128
Other
Cash inflow from
financing activity
Cash outflow
Cash outflow from
financing activity
Net Cash flow from
financing activity
decrease
Beginning cash
Ending Cash
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
1,296,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-1,296,000
137,704
92,358
153,523
139,252
153,003
285,984
107,257
115,756
141,165
84,406
92,461
124,307
1,627,178
949,100
1,086,804
1,016,179
1,108,537
980,185
1,133,708
1,088,049
1,227,301
1,117,905
1,270,908
1,167,550
1,453,534
1,326,795
1,434,052
1,051,470
1,167,226
914,340
1,055,505
850,395
934,801
740,040
832,501
800,940
925,247
12,002,948
13,630,126
129

Year 3
Cash flow from
operating activity
Cash inflow
Cash received on
sales
Cash form account
receivable
Adjust depreciation
Other
Cash inflow from
operation activity
Cash outflow
Cost of goods sold
Marketing expense
Administrative
expense
tax
Other cash expense
Cash outflow from
operation activity
Net cash flow from
operation activity
Cash inflow from
investing activity
Cash inflow
Cash received from
sold equipment
Other
Cash inflow from
investing activity
Cash outflow
Cash paid on
administrative
investment
Net cash flow from
administrative
investment
Cash flow from
financing activity
Cash inflow
Cash loan
Jan
Feb
Mar
Apr
May
1,066,988
1,029,194
1,033,647
1,236,800
1,109,173
0
114,874
0
1,181,862
0
114,874
0
1,144,068
0
114,874
0
1,148,521
350,000
54,500
447,708
450,000
54,000
447,208
48,384
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,260,455
998,897
960,057
892,915
777,042
840,987
1,046,383
12,252,538
0
114,874
0
1,351,674
0
114,874
0
1,224,047
0
114,874
0
1,375,329
0
114,874
0
1,113,771
0
114,874
0
1,074,931
0
114,874
0
1,007,789
0
114,874
0
891,916
0
114,874
0
955,861
0
114,874
0
1,161,257
0
1,378,488
0
13,631,026
380,000
54,200
447,408
480,000
54,300
447,508
480,000
54,300
447,508
420,000
54,000
447,208
350,000
54,000
447,208
130,000
54,300
447,508
250,000
54,200
447,408
150,000
54,500
447,708
230,000
54,250
447,458
280,000
54,300
447,508
3,950,000
650,850
5,369,346
7,196
29,472
60,388
22,100
85,574
28,107
82,365
26,252
21,400
16,659
63,263
491,158
0
900,592
0
958,404
0
911,080
0
1,042,196
0
1,003,908
0
1,006,782
0
879,315
0
714,173
0
777,860
0
673,608
0
748,367
0
845,071
0
10,461,354
281,270
185,664
237,441
309,478
220,140
368,547
234,456
360,758
229,929
218,308
207,494
316,187
3,169,672
130
Other
Cash inflow from
financing activity
Cash outflow
Repayment for
interest
Cash outflow from
financing activity
Net Cash flow from
financing activity
decrease
Beginning cash
Ending Cash
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-1,296,000
173,270
77,644
129,441
201,478
112,140
260,547
126,456
252,758
121,929
110,308
99,494
208,187
1,873,672
996,555
1,169,825
1,006,988
1,114,652
1,029,194
1,158,635
1,033,647
1,235,125
1,236,800
1,348,940
1,109,173
1,369,911
1,260,455
1,386,911
998,897
1,251,655
960,057
1,081,986
892,915
1,003,223
777,042
876,536
840,987
1,049,174
12,202,710
14,076,382
131

Year 4
Cash flow from
operating activity
Cash inflow
Cash form account
receivable
Adjust depreciation
Other
Cash inflow from
operation activity
Cash outflow
Cost of goods sold
Marketing expense
tax
Other cash expense
Cash outflow from
operation activity
Net cash flow from
operation activity
Cash inflow from
investing activity
Cash inflow
Cash received from sold
equipment
Other
Cash inflow from
investing activity
Cash outflow
Cash paid on
administrative
investment
Net cash flow from
administrative
investment
Cash flow from
financing activity
Cash inflow
Cash loan
Other
Cash inflow from
Jan
Feb
Mar
Apr
May
Jun
Jul
1,120,337
0
1,080,654
0
1,085,329
0
1,174,960
0
1,053,714
0
1,197,432
0
948,953
0
0
114,053
0
1,234,390
0
114,053
0
1,194,707
0
114,053
0
1,199,382
0
114,053
0
1,289,013
0
114,053
0
1,167,767
0
114,053
0
1,311,485
380,000
53,500
476,387
46,785
300,000
53,000
475,887
59,030
350,000
53,200
476,087
45,373
480,000
53,300
476,187
33,232
350,000
53,300
476,187
35,858
0
956,672
0
887,917
0
924,659
0
1,042,719
277,718
306,790
274,723
Aug
Sep
Oct
Nov
Dec
Total
1,008,060
0
937,561
0
815,894
0
883,036
0
994,063
0
12,299,993
0
0
114,053
0
1,063,006
0
114,053
0
1,122,113
0
114,053
0
1,051,614
0
114,053
0
929,947
0
114,053
0
997,089
0
114,053
0
1,108,116
0
1,368,636
0
13,668,629
280,000
53,000
475,887
100,064
230,000
53,300
476,187
40,430
330,000
53,300
476,187
28,162
350,000
53,250
476,137
1,027
180,000
53,500
476,387
15,452
260,000
53,250
476,137
11,670
330,000
53,350
476,237
23,948
3,820,000
639,250
5,713,894
441,030
0
915,345
0
908,951
0
799,917
0
887,649
0
880,414
0
725,338
0
801,057
0
883,535
0
10,614,172
246,294
252,422
402,535
263,089
234,464
171,200
204,609
196,032
224,581
3,054,457
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
132
financing activity
Cash outflow
Cash outflow from
financing activity
Net Cash flow from
financing activity
decrease
Beginning cash
Ending Cash
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
1,296,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-1,296,000
169,718
198,790
166,723
138,294
144,422
294,535
155,089
126,464
63,200
96,609
88,032
116,581
1,758,457
1,046,383
1,216,101
1,120,337
1,319,127
1,080,654
1,247,377
1,085,329
1,223,623
1,174,960
1,319,382
1,053,714
1,348,249
1,197,432
1,352,521
948,953
1,075,417
1,008,060
1,071,260
937,561
1,034,170
815,894
903,926
883,036
999,617
12,352,313
14,110,770
133

Year 5
Cash flow from
operating activity
Cash inflow
Cash form account
receivable
Adjust depreciation
Other
Cash inflow from
operation activity
Cash outflow
Cost of goods sold
Marketing expense
tax
Other cash expense
Cash outflow from
operation activity
Net cash flow from
operation activity
Cash inflow from
investing activity
Cash inflow
Cash received from sold
equipment
Other
Cash inflow from
investing activity
Cash outflow
Cash paid on
administrative
investment
Net cash flow from
administrative
investment
Cash flow from
financing activity
Cash inflow
Cash loan
Other
Cash inflow from
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
1,176,354
0
1,134,687
0
1,139,595
0
1,233,708
0
1,106,340
0
1,257,304
0
901,505
0
957,657
0
0
114,053
0
1,290,407
0
114,053
0
1,248,740
0
114,053
0
1,253,648
0
114,053
0
1,347,761
0
114,053
0
1,220,393
0
114,053
0
1,371,357
0
114,053
0
1,015,558
400,000
53,500
476,387
57,590
380,000
53,000
475,887
51,240
410,000
53,200
476,087
43,652
290,000
53,300
476,187
107,856
340,000
53,300
476,187
54,646
400,000
53,000
475,887
82,025
0
987,477
0
960,127
0
982,939
0
927,343
0
924,133
302,930
288,613
270,709
420,418
Sep
Oct
Nov
Dec
Total
1,005,540
0
856,689
0
927,187
0
1,403,776
0
13,100,342
0
0
114,053
0
1,071,710
0
114,053
0
1,119,593
0
114,053
0
970,742
0
114,053
0
1,041,240
0
114,053
0
1,517,829
0
1,368,636
0
14,468,978
290,000
53,300
476,187
8,195
300,000
53,300
476,187
22,041
250,000
53,250
476,137
51,421
180,000
53,500
476,387
27,691
280,000
53,250
476,137
18,915
350,000
53,350
476,237
140,862
3,870,000
639,250
5,713,894
666,134
0
1,010,912
0
827,682
0
851,528
0
830,807
0
737,577
0
828,302
0
1,020,449
0
10,889,278
296,260
360,445
187,876
220,182
288,785
233,164
212,938
497,380
3,579,700
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
134
financing activity
Cash outflow
Cash outflow from
financing activity
Net Cash flow from
financing activity
decrease
Beginning cash
Ending Cash
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
1,296,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-108,000
-1,296,000
194,930
180,613
162,709
312,418
188,260
252,445
79,858
112,182
180,785
125,164
104,938
389,380
2,283.700
994,063
1,188,993
1,176,354
1,356,967
1,134,687
1,297,396
1,139,595
1,452,013
1,233,708
1,421,968
1,106,340
1,358,785
1,257,304
1,337,180
901,505
1,013,687
957,657
1,138,442
1,005,540
1,130,704
856,689
961,627
927,187
1,316,567
12,690,629
14,974,329
135
Chapter 8: Risk Management

1. Risk analysis
Risk management is the process of analyzing expo sure to risk and determining how
to best handle and control such exposure in order to minimize these risks. Risk management
consists of five types of risks that including financial risk, market risk, operational risk,
project risk, and strategic risk. Our company will focus on strategic risk because of we
circumspect strategic plan and operation plan. Moreover, we careful about organize internal
shop for suitable operation and practice in order to leading to organize with external.
Strategic risk refers to risk that was going on determine strategic plan, business plan and take
to practice not suitable with internal factor and external factor its effect to income and
existence of the business. Strategic risk is divided into two types which are internal factor and
external factor.
1.1 External Forces
External factor is external risk that our shop difficult to controlling and maybe cannot
control. These risk effect and barrier to operate strategic plan for aim goal which including
competitive risk, change of target market as a customer behavior, technology, economic,
political, and environment.
Competitive risk
In the future, our business might be has new entrance competitors in the market.
Competitor can be effect to distribute our service by them as choice for customer to use the
services with our shop. So, we use competition analysis for control to reduce risk from
competitors. Competition analysis is a critical part of business marketing plan. This
evaluation, we can establish what makes our product or service unique and therefore what
attributes us play up in order to attract our target market. This method can control existence
competitors and new competitors in the market in order to competitive advantage. Our
business will identify the current and potential competition by looking at the market from the
customer's viewpoint and group of competitors. The group of competitors according to their
various competitive strategies that we must understand what motivates them. Therefore, we
will provide competitive strategies in order to control competitors and establish strength for
our shop beyond the competitors. (Competitive Analysis)
Customer behavior
Customer behavior can change always depend on individual, the context of a group
such as friends that they are influence to decision making power of customer, and involve an
organization also which people on the job make decisions as to which services the firm
should use. Mostly, customers who need and want good quality product and service, and they
expect to get the good quality product and good services. So, customer behaviors can effects
our business cannot sell product and services. The method for solve problem is when
customer behavior that we must be change also. Our business needs to study customer
136
behavior by using customer behavior analysis. It related to marketing strategy for provide
product that customer are more receptive it when they are needs and want. This method can
helps us to improve marketing strategies for encounter the customer behavior change. So,
what customer want that we provide those things for they keep us in their mind, and trust
with us. (Consumer Behavior)
Technology
Today technology is important more before because technology can combine many things
together and support comfortable of people. Technology in business for keep information
such as customer, procurement, selling and the book in stock, but that are general grogram to
keep information that easy to wrong. Which we are shall to use special program that crate for
use with Good Looking Guy Complex. Because of we get appropriate program with keep the
information make it make the information hard to lose because its easy to organize and quick
in bring to use. We also have technology to service provide customers, to convenience and
fast of service. For risk of technology in our company is the technology used in business may
be damage, therefore our business is required to check the system regularly.
Economic
Economic is more important external risk. Economic state as economic recession and
high oil conditions that both are difficult to control these situations. These cases effect to
negative impacts to our business due to unstable economics, and case high oil conditions its
effect to high cost of logistic. So, our business will have strategy for immediately organize
when it occur. For example, reduce ordering product from supplier, and reduce distribution
number of product for save money of business and prevent profit loss. In addition, our
business is high cost for investment, so we need to loan money from financial institution such
as bank. It cans effect to our business when currency rate and interest rate is increasing. This
case we can prevent by educated and select bank that lower interest rate and stable for control
finance of our business involve with financial benefits.
Political
Political is uncertainly stability of politic such as mob and protest. These situations can effect
to our business by leading to decrease distribute products, and loss of profit because of its
make to our customer dont want to buy product or services involve with not dare to away
from home to buy products or services. Therefore, we must have a good plan to prepare and
protect the political occur that effect business and giving the business to continue.
137
Environment
Environment is nature of seasonal uncertainty and natural disaster such as earthquake,
flood, storm and raining. These environment disasters effect to our business cannot sell
product because of customer dont want to go out from home for buy our product. So, we
must be creating promotion and sometime create brochure delivery service for customer in
order to customer perception us, and prevent loss of profit from natural disasters.
2. Internal Forces
Operational risk
Nowadays many of technologies are fast developed and it can effect to our company
because we set our vision to be the leader in Good Looking Guy Complex of Chiang Mai so
we have to update our equipment follow the development in order to satisfy our customer.
However; we have to spend a lot of money to buy it and it will effect to the company profit.
Human resource risk
The staff is very important to the company because they are the person who serve
service to the customer and make the customer satisfy with our service. So if they dont have
enough knowledge to serve the high quality of service to the customer it will make them
complain our company. Because of these we will train to all of our employees to have more
skill to serve the good service and make the customer more convenience.
Marketing risk
Beauty industry is the industry that easy to launch and if some entrepreneurs can
make their service better than the other it will make them can get more benefit. So we have to
develop our service by improve our equipment to be better and also train the employees to
have more skill in serving service.
138
Financial risk
Risks from internal and external will affect the corporate status from sale decrease
and expense increase as follow;
Sale decrease 5% For the year 1
Sale forecast
Sale decrease 5%
Jan
949,700
902,215
Feb
1,010,500
959,975
Mar
1,121,700
1,065,615
Apr
1,239,900
1,177,905
May
1,229,000
1,229,000
Jun
1,297,900
1,233,005
Jul
1,001,400
951,330
Aug
870,800
827,260
Sep
809,900
769,405
Oct
704,800
669,560
Nov
762,800
724,660
Dec
949,100
901,645
11,947,500
11,411,575
Total
139

Month
Sale forecast
Sale decrease 10%
Jan
949,700
854,730
Feb
1,010,500
909,450
Mar
1,121,700
1,009,530
Apr
1,239,900
1,115,910
May
1,229,000
1,106,100
Jun
1,297,900
1,168,110
Jul
1,001,400
901,260
Aug
870,800
783,720
Sep
809,900
728,910
Oct
704,800
634,320
Nov
762,800
686,520
Dec
949,100
854,190
11,947,500
10,752,750
Total
140

Month
Sale forecast
Sale decrease 15%
Jan
949,700
807,245
Feb
1,010,500
858,925
Mar
1,121,700
953,445
Apr
1,239,900
1053,915
May
1,229,000
1,044,650
Jun
1,297,900
1,103,215
Jul
1,001,400
851,190
Aug
870,800
740,180
Sep
809,900
688,415
Oct
704,800
599,080
Nov
762,800
648,380
Dec
949,100
806,735
11,947,500
10,155,375
Total
141

Month
Sale forecast
Sale decrease 5%
Jan
1,016,179
965,370
Feb
980,185
931,176
Mar
1,088,049
1,033,647
Apr
1,177,905
1,119,010
May
1,167,550
1,109,125
Jun
1,326,795
1,260,455
Jul
1,051,470
998,900
Aug
914,340
868,623
Sep
850,395
807,875
Oct
740,040
703,038
Nov
800,940
760,893
Dec
996,555
946,727
12,110,403
11,504,839
Total
142

Month
Sale forecast
Sale decrease 10%
Jan
1,016,179
914,561
Feb
980,185
882,167
Mar
1,088,049
979,244
Apr
1,177,905
1,060,115
May
1,167,550
1,050,795
Jun
1,326,795
1,194,115
Jul
1,051,470
946,323
Aug
914,340
822,087
Sep
850,395
765,356
Oct
740,040
666,036
Nov
800,940
720,846
Dec
996,555
896,900
12,110,403
10,898,545
Total
143

Month
Sale forecast
Sale decrease 15%
Jan
1,016,179
863,752
Feb
980,185
833,157
Mar
1,088,049
924,842
Apr
1,177,905
1,001,219
May
1,167,550
992,412
Jun
1,326,795
1,127,776
Jul
1,051,470
893,750
Aug
914,340
777,189
Sep
850,395
722,836
Oct
740,040
629,034
Nov
800,940
680,799
Dec
996,555
847,072
12,110,403
10,293,838
Total
144

Month
Sale forecast
Sale decrease 5%
Jan
1,066,988
1,013,638
Feb
1,029,194
977,734
Mar
1,033,647
981,964
Apr
1,236,800
1,174,960
May
1,109,173
1,053,714
Jun
1,260,455
1,197,432
Jul
998,897
948,952
Aug
960,057
912,054
Sep
892,915
848,269
Oct
777,042
738,190
Nov
840,987
798,938
Dec
1,046,383
994,064
12,252,538
11,639,909
Total
145

Month
Sale forecast
Sale decrease 10%
Jan
1,066,988
960,289
Feb
1,029,194
926,275
Mar
1,033,647
930,282
Apr
1,236,800
1,113,120
May
1,109,173
998,256
Jun
1,260,455
1,134,409
Jul
998,897
899,007
Aug
960,057
864,051
Sep
892,915
803,624
Oct
777,042
699,338
Nov
840,987
756,888
Dec
1,046,383
941,745
12,252,538
11,027,284
Total
146

Month
Sale forecast
Sale decrease 15%
Jan
1,066,988
906,940
Feb
1,029,194
874,815
Mar
1,033,647
878,600
Apr
1,236,800
1,051,280
May
1,109,173
942,797
Jun
1,260,455
1,071,387
Jul
998,897
849,062
Aug
960,057
816,048
Sep
892,915
758,978
Oct
777,042
660,486
Nov
840,987
714,839
Dec
1,046,383
889,426
12,252,538
10,414,658
Total
147

Month
Sale forecast
Sale decrease 5%
Jan
1,120,337
1,064,320
Feb
1,080,654
1,026,621
Mar
1,085,329
1,031,063
Apr
1,174,960
1,116,212
May
1,053,714
1,001,028
Jun
1,197,432
1,137,560
948,953
901,505
Aug
1,008,060
957,657
Sep
937,561
890,683
Oct
815,894
775,099
Nov
883,036
838,884
Dec
994,063
944,360
12,299,993
11,684,992
Jul
Total
148

Month
Sale forecast
Sale decrease 10%
Jan
1,120,337
1,008,303
Feb
1,080,654
972,589
Mar
1,085,329
976,796
Apr
1,174,960
1,057,464
May
1,053,714
948,343
Jun
1,197,432
1,077,689
948,953
854,058
Aug
1,008,060
907,254
Sep
937,561
843,805
Oct
815,894
734,305
Nov
883,036
799,232
Dec
994,063
894,567
12,299,993
11,074,405
Jul
Total
149

Month
Sale forecast
Sale decrease 15%
Jan
1,120,337
952,286
Feb
1,080,654
918,556
Mar
1,085,329
922,530
Apr
1,174,960
998,716
May
1,053,714
895,657
Jun
1,197,432
1,017,817
948,953
806,610
Aug
1,008,060
856,851
Sep
937,561
796,927
Oct
815,894
693,510
Nov
883,036
750,580
Dec
994,063
844,954
12,299,993
10,454,994
Jul
Total
150

Month
Sale forecast
Sale decrease 5%
Jan
1,176,354
1,175,360
Feb
1,134,687
1,077,952
Mar
1,139,595
1,082,615
Apr
1,233,708
1,172,023
May
1,106,340
1,051,023
Jun
1,257,304
1,194,439
Jul
901,505
856,430
Aug
957,657
909,774
Sep
1,005,540
955,263
Oct
856,689
813,855
Nov
927,187
880,828
Dec
1,403,776
1,333,587
13,100,342
12,503,149
Total
151

Month
Sale forecast
Sale decrease 10%
Jan
1,176,354
1,058,719
Feb
1,134,687
1,021,218
Mar
1,139,595
1,025,636
Apr
1,233,708
1,110,337
May
1,106,340
995,706
Jun
1,257,304
1,131,576
Jul
901,505
811,355
Aug
957,657
861,891
Sep
1,005,540
904,986
Oct
856,689
771,020
Nov
927,187
834,468
Dec
1,403,776
1,263,398
13,100,342
11,790,310
Total
152

Month
Sale forecast
Sale decrease 15%
Jan
1,176,354
999,901
Feb
1,134,687
964,484
Mar
1,139,595
968,656
Apr
1,233,708
1,048,652
May
1,106,340
940,389
Jun
1,257,304
1,068,708
Jul
901,505
766,279
Aug
957,657
814,008
Sep
1,005,540
854,709
Oct
856,689
728,186
Nov
927,187
788,109
Dec
1,403,776
1,193,210
13,100,342
11,135,291
Total
Interest expense increase 5%,10%,15% in Year 1
153
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
5%
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
1,231,200
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
10%
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
1,166,400
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
15%
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
1,101,600

Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
5%
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
1,231,200
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
10%
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
1,166,400
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
15%
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
1,101,600

Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
5%
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
1,231,200
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
10%
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
1,166,400
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
15%
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
1,101,600

Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
5%
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
1,231,200
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
10%
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
1,166,400
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
15%
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
1,101,600

Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
5%
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
102,600
1,231,200
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
10%
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
97,200
1,166,400
Interest
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
108,000
1,296,000
15%
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
91,800
1,101,600
154
Expense increase 5% For the year 1

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
61,562
56,700
56,910
57,015
57,015
56,700
56,700
57,015
56,963
57,225
56,963
57,068
687,836
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
189,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
756,000
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Section chief
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Staffed*6
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
567,000
Receptionist*2
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
189,000
Cashier
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
81,900
HR Staff
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Marketers
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Accountant
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Housekeeper*2
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Building
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
892,512
Depreciation
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
1,447,416
Total operating
474,431
469,569
469,779
469,884
469,884
469,569
469,569
469,884
469,832
470,094
469,832
469,937
5,642,264
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
155

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
62,018
59,400
59,620
59,300
59,300
59,400
59,400
59,300
59,675
59,950
59,675
59,785
716,823
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
198,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
792,000
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Section chief
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Staffed*6
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
594,000
Receptionist*2
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
198,000
Cashier
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
85,800
HR Staff
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Marketers
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Accountant
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Housekeeper*2
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Building
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
935,004
Depreciation
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
1,516,332
Total operating
494,546
491,928
492,148
491,828
491,828
491,828
491,828
491,828
492,203
492,478
492,203
492,313
5,906,959
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
156

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
67,425
62,100
62,330
62,445
62,445
62,100
62,100
62,445
62,388
62,675
62,388
62,503
753,344
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
207,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
828,000
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Section chief
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Staffed*6
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
621,000
Receptionist*2
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
207,000
Cashier
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
89,700
HR Staff
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Marketers
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Accountant
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Housekeeper*2
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Building
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
977,508
Depreciation
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
1,585,260
Total operating
519,614
514,289
514,519
514,634
514,634
514,289
514,289
514,634
514,577
514,864
514,577
514,692
6,179,612
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
157

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
57,225
56,700
56,910
57,015
57,015
56,700
56,700
57,015
56,910
57,225
56,963
57,015
683,393
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
189,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
756,000
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Section chief
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Staffed*6
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
567,000
Receptionist*2
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
189,000
Cashier
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
81,900
HR Staff
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Marketers
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Accountant
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Housekeeper*2
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Building
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
892,512
Depreciation
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
1,447,416
Total operating
470,094
469,569
469,779
469,884
469,884
469,569
469,569
469,884
469,779
469,094
469,832
469,884
5,636,821
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
158

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
59,950
59,400
59,620
59,730
59,730
59,400
59,400
59,730
59,620
59,950
59,675
59,730
715,935
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
198,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
792,000
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Section chief
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Staffed*6
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
594,000
Receptionist*2
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
198,000
Cashier
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
85,800
HR Staff
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Marketers
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Accountant
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Housekeeper*2
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Building
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
935,004
Depreciation
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
1,516,332
Total operating
492,478
491,928
492,148
492,258
492,258
491,928
491,928
492,258
492,148
492,478
492,203
492,258
5,906,271
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
159

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
62,675
62,100
62,330
62,445
62,445
62,100
62,100
62,445
62,330
62,675
62,388
62,445
748,478
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
207,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
828,000
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Section chief
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Staffed*6
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
621,000
Receptionist*2
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
207,000
Cashier
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
89,700
HR Staff
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Marketers
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Accountant
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Housekeeper*2
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Building
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
977,508
Depreciation
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
1,585,260
Total operating
514,864
514,289
514,519
514,634
514,634
514,289
514,289
514,634
514,519
514,864
514,577
514,634
6,174,746
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
160

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
57,225
56,700
56,910
57,015
57,015
56,700
56,700
57,015
56,910
57,225
56,963
57,015
683,393
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
189,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
63,000
756,000
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Section chief
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Staffed*6
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
47,250
567,000
Receptionist*2
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
15,750
189,000
Cashier
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
6,825
81,900
HR Staff
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Marketers
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
10,500
126,000
Accountant
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Housekeeper*2
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Building
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
892,512
Depreciation
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
120,618
1,447,416
Total operating
470,094
469,569
469,779
469,884
469,884
469,569
469,569
469,884
469,779
470,094
469,832
469,884
5,637,821
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
161

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
59,950
59,400
59,620
59,730
59,730
59,400
59,400
59,730
59,620
59,950
59,675
59,730
715,935
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
198,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
66,000
792,000
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Section chief
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Staffed*6
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
49,500
594,000
Receptionist*2
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
198,000
Cashier
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
7,150
85,800
HR Staff
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Marketers
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
11,000
132,000
Accountant
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Housekeeper*2
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Building
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
935,004
Depreciation
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
126,361
1,516,332
Total operating
492,478
491,928
492,148
492,258
492,258
491,928
491,928
492,258
492,148
492,478
492,203
492,258
5,906,271
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
162

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
62,675
62,100
62,330
62,445
62,445
62,100
62,100
62,445
62,330
62,675
62,388
62,445
748,478
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
207,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
69,000
828,000
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Section chief
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Staffed*6
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
51,750
621,000
Receptionist*2
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
207,000
Cashier
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
7,475
89,700
HR Staff
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Marketers
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
11,500
138,000
Accountant
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Housekeeper*2
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Building
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
977,508
Depreciation
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
132,105
1,585,260
Total operating
514,864
514,289
514,519
514,634
514,634
514,289
514,289
514,634
514,519
514,864
514,577
514,634
6,174,746
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
163

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
56,175
55,650
55,860
55,965
55,965
55,650
55,965
55,965
55,913
56,175
55,913
56,018
617,217
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
214,200
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
907,200
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
163,800
Section chief
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
163,800
Staffed*6
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
604,800
Receptionist*2
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
201,600
Cashier
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
88,200
HR Staff
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Marketers
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Accountant
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
189,120
Housekeeper*2
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
163,800
Building
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
892,512
Depreciation
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
1,437,072
Total operating
500,217
499,692
499,902
500,007
500,007
499,692
500,007
500,007
499,955
500,217
499,955
500,060
5,999,716
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
164

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
58,850
58,300
58,520
58,630
58,630
58,300
58,630
58,630
58,575
58,850
58,575
58,685
703,175
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
224,400
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
950,400
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
171,600
Section chief
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
171,600
Staffed*6
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
633,600
Receptionist*2
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
211,200
Cashier
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
92,400
HR Staff
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Marketers
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Accountant
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
198,000
Housekeeper*2
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
171,600
Building
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
935,004
Depreciation
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
1,505,496
Total operating
524,025
523,475
523,695
523,805
523,805
523,475
523,805
523,805
523,750
524,025
523,750
523,860
6,285,275
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
165

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
61,525
60,950
61,180
61,295
61,295
60,950
61,295
61,295
61,237
61,525
61,228
61,353
753,128
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
234,600
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
993,600
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
179,400
Section chief
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
179,400
Staffed*6
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
662,400
Receptionist*2
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
220,800
Cashier
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
96,600
HR Staff
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Marketers
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Accountant
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
207,000
Housekeeper*2
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
179,400
Building
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
977,508
Depreciation
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
1,573,932
Total operating
54,7845
547,270
547,500
547,615
547,615
547,270
547,615
547,615
547,557
547,845
547,548
547,673
6,570,698
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
166

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
56,175
55,650
55,860
55,965
55,965
55,650
55,965
55,965
55,913
56,175
55,913
56,018
671,214
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
17,850
214,200
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
75,600
907,200
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
163,800
Section chief
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
163,800
Staffed*6
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
50,400
604,800
Receptionist*2
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
16,800
201,600
Cashier
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
7,350
88,200
HR Staff
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Marketers
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
12,600
151,200
Accountant
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
15,760
189,120
Housekeeper*2
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
13,650
163,800
Building
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
74,376
892,512
Depreciation
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
119,756
1,437,072
Total operating
500,217
499,692
499,902
500,007
500,007
499,692
500,007
500,007
499,955
500,217
499,955
500,060
5,999,718
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
167

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
58,850
58,300
58,520
58,630
58,630
58,300
58,630
58,630
58,575
58,850
58,575
58,685
703,175
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
18,700
224,400
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
79,200
950,400
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
171,600
Section chief
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
171,600
Staffed*6
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
52,800
633,600
Receptionist*2
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
17,600
211,200
Cashier
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
7,700
92,400
HR Staff
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Marketers
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
13,200
158,400
Accountant
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
16,500
198,000
Housekeeper*2
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
14,300
171,600
Building
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
77,917
935,004
Depreciation
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
125,458
1,505,496
Total operating
524,025
523,475
523,695
523,805
523,805
523,475
523,805
523,805
523,750
524,025
523,750
523,860
6,285,275
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
168

Jan
Operating
Expense
Selling
General &
Administrative
Manager
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
61,525
60,950
61,180
61,295
61,295
60,950
61,295
61,295
61,237
61,525
61,237
61,353
735,137
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
19,550
234,600
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
82,800
993,600
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
179,400
Section chief
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
179,400
Staffed*6
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
55,200
662,400
Receptionist*2
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
18,400
220,800
Cashier
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
8,050
96,600
HR Staff
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Marketers
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
13,800
165,600
Accountant
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
17,250
207,000
Housekeeper*2
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
14,950
179,400
Building
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
81,459
977,508
Depreciation
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
131,161
1,573,932
Total operating
547,845
547,270
547,500
547,500
547,615
547,270
547,615
547,615
547,557
547,845
547,557
547,673
6,570,862
Medical
Professional*2
(15,000/15 days)
Specialist
consulting beauty
Expense
169
Chapter 9: Conclusion
Nowadays, most people pay more attentions about their appearances as well as their
health because the appearances are the first impression for everyone. Whatever they do has to
depend on their appearances. This is a reason why there are a lot of beauty business increases
more and more. Not only women care about their appearances and skin, but men also go to
the beauty care in order to make them look good. Although cost of these beauty care is rather
expensive, a lot of customer are willing to pay for their beauty both adults and teenagers.
Our Beauty Business is business that services providing about nourish and
treatments both face and body by using cosmetics, creams or herbs, using massage, mask,
scrub or use equipment help nourish to the beauty of the skin. That is open to service has
trying to compete to service provide a full range, to meet the needs of customers with diverse
and with style of living in the present in state of urgency cause service user will have limited
time to get service. The current trend in beauty, beauty is a force that is the focus of everyone
in this business is growing dramatically. Therefore trend in the future, men will turn to care
about taking care of faces and personality, more. Good looking for guy complex, the product
serve healthy and beauty product and service for men our product is high price like another
competitor level it makes the product look like good quality and customer can accept. The
located of our company is Niman road, ChiangMai is tourism area and many people like to
go to travel in these areas that attract tourists to visit Chiang Mai. Primary Target are men age
20 45 have monthly personal income10,000 bath/month they are single and high purchasing
power about beauty conscious. Secondary Target is group of acceptation but never uses
service and have interested about beauty conscious. Our service characteristics about beauty
for men that divided 2 parts as follows; Skin and body treatments, and facial massage and
body firming massage. Good Looking Guy Complex we work in company as family, we try
to have activities together among employees in each department in company
For industry profile, Beauty business, gaining popularity and its growth rate continues
because the target groups has expanded from focus on female customers, but in the present
male customers are paying attention the beauty and health to add personality to look good. At
the same time, age groups of people who use services about beauty in today, it not limited to
people of working age or adults only, but young people and students are paying attention use
service a large number, which are majority will be used services about treatment of facial,
acne care, and surgery. Which young, students as a group with enough purchasing power,
170
although it is not very high but the numbers of people in this group it are target customers
that entrepreneurs want to tussle as customer, cause beauty business is a business that
generates revenue for many entrepreneur which are evident from data of entrepreneurs in the
beauty business, found that acne treatment clinic, beauty business, and plastic surgery are
market value in 2009, there were approximately 11,000 million bath, with growth rates
averaging at approximately 10.0%, compared with year ago, with has market value of 10,000
million bath, while data from the survey of Office of National Statistics on income of hair
and beauty business in 2007, there were approximately 28,634 million baht. So, Good
Looking for Guy Complex it was a great opportunity to start-up beauty business for men, as
the current men turned to take care themselves more such as body, skin, facial, and including
personality with competitive about beauty business for men very few. It is a space of business
that has possible opportunities in high business. To respond customers needs are many and to
create a brand that is known for target customers, opportunities that business success and
generate profits are high.
For market feasibility, Good looking for Guy complex use general environment for
analysis the market. That is political, economic, social and environment, and technology, and
we analysis the competition such as competitor analysis that are a lot of around Chiang Mai.
Customer analysis is the most male in Chiang Mai, and the last competitive analyses are
Nitipon clinic and Wuttisuk clinic. For, STP analysis market segmentation we analysis
geographic segmentation, demographic segmentation, psychograph segmentation, and
behavioral segmentation, Market targeting is male in Chiang Mai. And market positioning is
offering various kinds of our services, about marketing mix strategy, there product, price,
place, and promotion. Our product is skin treatment, losing weight, and etc. We use market
pricing for attract customer to buy our product. The place is located in Chiang Mai. Good
looking for guy complex has three ways for advertising, and another thing we have
promotion for discount price of service.
For sales forecast, the numbers of our product and services increase every year, and
also profit estimation increases same. And for marketing expense to advertise expense. The
amounts of money decrease every year because when a lot of customers know our company,
we necessary to promote more. But we also promote but not too much.
171
For services and operation analysis, for services and operation analysis, there are two
services for our shop. First is a skin and body treatment. Second is facial massage and body
firming massage. We are three floors in our shop. The 1st floor, our service is counter service
and consultant health and body for men with medical professionals, stylist that will be advice
about personality, health and beauty for men to provide customer have confidence. The 2nd
floor, our services is acne care, facial design, program VL, and renew extra treatment. The 3rd
floor, our services is facial massage and body firming massage. For our services process, we
prepare tools and product for customer and staffs have services mind for the customer. The
location of Good Looking Guy Complex is located in Niman road; soi 13 that is Hip Street on
Chiang Mai around Niman has many people come to such as actors, modeling, and tourists.
Our business is good located and near another business or shop that will be to help customer
save time for business man, the man who interest beauty conscious or our target market. For
facility layout, our shop is commercial building: there are three floors. For machine, tools,
and equipment, we have for land and building, skin and body treatment zone, facial massage
and body massage zone, consultant and office facilities zone. For logistics management, we
are using process to receive and allowance goods by transportations. Good looking for Guy
Complex order products by fax. For facility management, Good Looking for Guy Complex
prepare many facility for own, staff and customer such as electricity, water, broadband router
wireless, and telephone. For cost of investment, we pay money for shops name signboard,
companys name signboard tax, document for signboard tax payment, rubber stamp,
registration, and telephone and wireless internet installation. For investment cost, we pay for
asset, equipments and tools. And operating cost is for raw material cost, and direct labor cost.
For management analysis, we show organization management and administration cost.
For financial, income statement for year 1 we get 769,273baht, year 2 we get 449,770
year 3 we get 573, 017baht, year 4 we get 514,536baht, year 5 we get 777,158. For cash flow
statement, in year 1 we get 19,260,350 baht. In year 2 we get 13,630,126 baht. In year 3 we
get 14,076,382 baht. In year 4 we get 14,110,770 baht. In year 5 we get 14,974,329 baht.
For risk analysis, is the ways to prepare handle with problem that will be happen and
find to process to decrease problem. From analyze risk in our company; there are shows both
internal factor and external factor of risk that can happen with company.
172
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SMQ-NG
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175
Appendix
Equipments for treatment machines

Kuma Shape
SRV-103
1. Specifications
RF Power: 50W
Infrared power: 5W
Spectrum range: 650 2500 nm
Vacuum: 0-0.07MPa 0-50Hg (Pulsed or continuous)
Spot size: Body: 80 mm x 40 mm, Arm: 12mm x40 mm
Power requirement: AC230V, 50Hz, 2A
225,000 baths
176
2. Application and Treatment principle
1. Skin-tightening and wrinkle removal----The infrared light and radio frequency can heat up the
target tissue in the deep layer of the skin for pro liberating the collagen and improving the blood
circulation to tighten the loose skin of face and eyes round and removal the wrinkles.
2. Body shaping
High Frequency radio can heat up the fat under 5-15 cm of the skin and increase the diffusion of O2,
further more to reinforce the substance exchange in and out of the cell., to promote the speed of body
fat metabolism and to reallocate the water glycerin.
The energy of infrared light reinforce the flexibility of the skin, protect the epidermis and heat up the
fat under the skin. The design of the vacuum and mechanical roll increases the blood supply and
promotes the necessary release of catalyzing enzyme which the process of fat metabolism requires.
3. Cellulite treatment
High frequency Radio frequency, which work together with the rolling vacuum massage can improve
the blood circulation and increase the oxygen of the blood in targeted area. The lymphatic system will
eliminate the waste and cure the fibrosis cellulite.
The heat can deep into the subcutaneous tissue to act the fibroblast of the connective tissue and
restoring the collagen and elastic fibers.
3. Machine advantages:
A, High Radio Frequency: The power is up to 150W which can penetrates the deep skin and heats up
deep fat.
B, Infrared light: It promotes the Hydrolyzed Collagen hyperplasia, improves blood circle and
achieves the results of skin rejuvenation and skin whitening.
C, The design of the vacuum and mechanical roll: Under action of the infrared light high radio
frequency, mechanical movement makes the fat move which makes the skin more flexible and also
increases the blood supply, further promotes the production of the catalyzing enzyme in the process
fat metabolism.
Source: http://www.bestdeviceavailable.com/vela-shape-kuma-shape.html
177
Cavitation machine
Applications:
Body shapping & slimming
Skin tightening
Weight loss
Fat dissolving
105,000 baht
Features:
1. Non- invasion. Comparing to traditional liposuction, this technology is safe, painless and effective.
2. Physical effect and nontoxic
3. flexible for body shaping treatment on various areas.
4. Accelerate tissue metabolism, tighten the skin and increase its elasticity. Overcome disadvantage of
skin looseness caused by after-traditional treatment.
5. No down time. Unnecessary of diet reduction
Specifications:
Treatment head: bipolar RF head, tripolar RF head, ultrasound head.
Working platform: LCD screen
Wave frequency: 1 MHz/40KHz
Output power: 50w
Power supply: 110v/220v, 50Hz/60Hz
Size: 38*20*20cm
178
Net weight: less than 10kg
Source: http://www.alibaba.com/productgs/443600470/ultrasonic_vacuum_cavitation_machines_Hot_seller__.html?s=p
179
PDT-A
LED Photo Dynamic Therapy

45,000 baht
Features
Red light: The red light absorbed selectively by the pigments and blood vessel can reach the result of
skin rejuvenation, whitening, speckle and vascular removing, reducing acne and recovering the
injured skin.
Blue light: the blue light can inhibit the inflammation, kill acne bacillus so as to eliminate acne of the
skin
Mixed light: The Mix light of red and blue can improve the microcirculation to irritate the fabric
cellular to enhance collagen and elastic fibers production, reconstruct the dermis collagen fabric
structure, eliminate fine winkles, enhance stretch facial skin and effectively alleviate symptom of
laxity so as to change the roughness dark tone of facial skin.
Theory of PDT-A
As the most advanced technology, PDT-A beauty system using America original LED photobiology
with the purity of 99% light acts on the target skin tissues to raise the activity of cell and improve the
metabolism. No thermal effect, no injury and discomfort on the skin, which is not available for
traditional skin care products.
Technical specification
Light source: LED photobiology light
Out put Wavelength:
Red: 640nm5nm
180
Blue: 415nm5nm
Spot size::350*240mm
Surface temperature of treatment head 40
Output optical power: 80mw/cm2
Power: AC220V 50Hz /AC110V 50Hz, 200VA
Comparison of results
Source: http://www.alibaba.com/productgs/498295282/LED_photo_dynamic_therapy_RED_BLUE.html
181
SMQ-NG
Indications
Speckles, age spot, sun-induced freckles and so on
Red blood streak, bottlenose, erythema
Wrinkles, acne scar, low skin elasticity, trichopore
Skin rejuvenating, Hair-removal
Specifications
Wavelength:
HR: 690nm-1200nm
SR: 560nm-1200nm
VR (vascular clearance): 420nm-1200nm
Light guide: Crystal optical system
Power density: 20-50J/cm
Pulse delay: 20149.7ms
Fluency: 1p/3S
Spot size: 834mm
Cooling system: water-cooling system & semiconductor refrigeration
Power requirement: AC230V, 50Hz, 10A
900,000 baht
System feature
Three Treatment handles with broad indication
Effective Cooling system- Thermal & electric cooled, Built-in circle water cooled, air cooled
LCD Screen with function keys for easy control
Efficient energy emitting for shorter treatment
182
Source: http://www.alibaba.com/product-gs/501277513/Monaliza_IPL_SMQ_NG.html
183
NE-
The Mini IPL Hair-removal system emits varied wavelength, broad spectrum and intense
pulse light, which permeate epidermis to the dermis of the skin. Utilizing the selective
absorption elements, the light is absorbed by the melanin in the hair follicles. Through the
optical & thermal effect generated and sourced from the light, it achieves the purpose of
removing unexpected hair by rapid destroying of hair follicle tissues permanently.
Treatment symptom
Hair removal
Age pot, sun-induced freckles, red blood streak,
erythema, wrinkles, acne scar and skin rejuvenating.
300,000 baht
Specifications
Wavelength: 560nm-1200nm
Light guide: Crystal optical system
Power density: 20-50J/cm
Pulse delay: 20-149.7ms
Frequency: 1P/3S
Spot size: 834mm
Cooling system: water-cooling system & semiconductor refrigeration
Power requirement: AC230V, 50Hz, 6.3A
184
Source: http://factory.dhgate.com/ipl-machine/mini-ipl-equipment-with-best-pricep40308982.html
185
BRV-101
THE NEGATIVE PRESSURE RADIO FREQUENCY SYSTEM
Treatment Principle
High frequency wave permeates epidemis and take effect on the collagen-rich dermal tissue
directly which makes water molecules in the skin move to and fro wildly. The move
produces controllable heat and results in contraction of collagen and generation of new
collagen and dermal remodeling .as a result, the skin looks tighter, wrinkles reduce
gradually.
Advantages of RF
Controllable negative pressure attraction: skin tissue is attracted by negative pressure into
the place between two electrodes; inhalational tissue can be controlled accurately.
Simple operation: user-friendly man-machine conversation interface makes operation
clearer more accurate.
Two big systems: Automatic control of energy in treated area through digital and microcontrol system
Radio Frequency: energy is transmitted to the place between two electrodes; the current
permeates target tissue and generate heat.
Simple maintenance: the RF machine is designed according to blocking technology and
makes maintenance simple and convenient.
Treatment Scope of RF
Face: thin line, forehead wrinkle, cheek line, wrinkle around lip, neck line, double chin,
skin-smoothing.
186
Eye: the RF is effective for eyelid-sagging, crows- feet, wrinkles under eye and pouch.
Chest: Enhance chest shape, breast-beautifying and chest-strengthening
Body: tighten the loose-skin of arm, waist, abdomen, and leg and pregnancy line.
10 applications of RF:
Skin tightening
Improving skin-elasticity and skin-shine
Deep and light wrinkles eliminating
Pregnancy line restoring
Skin-metabolism improving
Divide bacterium and diminish inflammation
Pore contracted
Shape beautiful figure
Specifications
Voltage: AC220V
Output frequency: 10M Hz
Power: 300 W
Treatment Mede: continuing/spot moving
Display: LCD touch screen
Dimension: 400(W) x 490(D) x1050(H) mm
209,970 baht
187
BRI-102
THE BI-POLAR RADIO FREQUENCY SYSTEM

Applications :
Deep and light wrinkles eliminating
Improving skin-elasticity and skin-shine
Pregnancy line restoring
Skin-metalolism improving
Focusing Radio-Frequency, Immediate effect
Anti-aging for whole body
Divide bacterium and diminish inflammation
Improve pore-expanding
Body shaping
Specifications
Energy Source: Radio Frequency
Frequency Output: 10M Hz
Power input: 300W
Pulse duration: 1-5 seconds
Voltage: AC230V 10%, 50Hz, 12A
Treatment Mode: continuing/spot moving
Display: LCD touch screen/ complete English
Temperature: 2-26
Principle of the therapy
Monaliza Bipolar Radio Frequency (MBRF) uses RF technology accompanied by vacuumassisted positioning and aspirating of the skin for wrinkle removal and skin tightening. High
frequency wave permeates epidermis and take effect on the collagen-rich dermal tissue directly
which makes water molecules in the skin move to and fro wildly. The heat generates and results
in contraction of collagen and generation of new collagen and wrinkle renewal.
188
Advantage
1, Bio-polar, Safe Device, cooling treatment handle pieces to protect the skin well.
2, Two handle piece for face and body. the spot size for body is 35mm*35mm and for face is
20mm*20mm.
3, Simple operation: Complete English designing makes operation clear and simple.
4, Safe and reliable: RF is a non-invasive, non-surgical, no scar, no bleeding, no downtime or
recuperation way of treatment, which makes patients shape their charming figure and tighten
their skin safely.
5, Special Effects: Effective wrinkle -removal, skin tightening, breast-beautifying and cheststrenthening have proved by clinical experiments
6, High-frequency electric wave, advanced and unique technology is used both in domestic and
oversea markets
7, Simple maintenance: The RF machine is designed and made according to blocking
technology.
140,000 baht
Source: http://www.sincoheren.com/en/chp_more.asp?i=48,
http://www.alibaba.com/productgs/333564913/Ice_Radio_Frequency_with_CE_certificate.html
189
Project Feasibility Study and Evaluation (1203302)

Good Looking For Guy Complex
Present to
Aj.Chaiyawat Thongintr
Present by
Tourism Management Section 2
Mr. Komsan Pimkapee
5031205510
Miss Benjamas Boonsupa
5031205511
Miss Pakkaporn Yodtonglerd
5031207167
Miss Kamonrat Theemapan
5231205006
Miss Jeeraphan Siroratvisit
5231205026
Miss Tidawan Wanda
5231205063
Miss Prakaikeaw Cumtue
5231205082
Miss Apinya Sribuddee
5231205163
Seat 11
Mae Fah Luang University
190

Project Feasibility Study Ans Evaluation Seat 11 Sec. 2 Good Looking Guy Complex

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i

Miss Benjamas Boonsupa

Miss Pakkaporn Yodtonglerd

Miss Kamonrat Theemapan

Miss Jeeraphan Siroratvisit

Miss Tidawan Wanda

Miss Prakaikeaw Cumtue

Miss Apinya Sribuddee

Value of market of business

Time frame of the study

Chapter 2: Industry Profile

b. The market value from the revenue of business

Product and services

We have a relaxing corner for customers access to service.

2. Human resource management

Chapter 3: Marketing Feasibility Study and Analysis

General Environment Analysis

Nowadays Beauty and Skin Care business in Thailand expands rapidly

Advances in science and technology have developed to create a comfortable

Politics influences to run the business because it impacts to environmental, social,

Competition Analysis (4 Ps Analysis)

The pharmaceutical: 50-2,000 Baht

Wuttisak aesthetic clinic

The pharmaceutical: 60-1,000 Baht

There are a variety programs for respond

to customer needs. Clinics have good

Clinics are not widely known because it

service and good quality.

The good looking for guy complex has

To spent high cost to consume our

services and products that produce to

Personnel that served beauty services. It

Reliability due to treatment by medical

training takes a lot time to make

professionals. And the use of modern

Clinics atmosphere make male

Our business is focused on serving men

The business is directly affected by the

that no other operators to compete with

economic recession, because people are

buying less. Thereby reducing the

This business is pay by cash. The money

Hospitals are competitors of the business

the purchase of equipment and materials

too. The strengths is the reliability of

used in our business.

medical treatment. It also has a cheaper

SWOT: Nitipon clinic

The Nitipon clinic was established by

The Nitipon clinics use of celebrities

Dr. Nitipon, the medical experts have

and singer is a selling point, but it is a

specific knowledge of the skin and

weakness as well. If the popularity of

the star as a presenter is reduced, the

presenter to attract customers.

customers who we recognize the

The current people popular white skin

There are high competitive because it

Korean-style. It has more influence in

is come into the business relatively

Thailand, it make the beauty market

easy. The operators need to invest for