Ch1-8Project Feasi

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The Firm
Milady ice cream
Factory
Our product
Member
1. 5331203009 Kittiporn Worametrachanon 2. 5331203027 Natchalai Pinutai 3. 5331203028 Nutnaree Jirasawetwimon 4. 5331203097 Ramida Inthasaen 5. 5331203147 Anchittha Nanan 6. 5331203148 Areerat Chairin 7. 5331203165 Nang Hom Noon 8. 5331203169 Nang Woe Hom
Content
Chapter 1 Introduction..............................................................................................................6 1.1 Background and Significance of the project.......................................................................7 1.2 Project objectives...............................................................................................................10 1.3 Benefits of project.............................................................................................................10 1.4 Operations methods...........................................................................................................11 Chapter 2 Industry Profile.......................................................................................................13 2.1 Nature of Industry.............................................................................................................14 2.2. Situation of Industry.........................................................................................................14 2.3 Product and Service...........................................................................................................19 2.3.1 Product...........................................................................................................................19 2.3.2 Service............................................................................................................................20 2.4 Vision................................................................................................................................20 2.5 Mission..............................................................................................................................20 2.6 Strategy.............................................................................................................................20 2.6.1 Corporate Level.............................................................................................................20 2.6.2 Business Strategy...........................................................................................................20 2.6.3 Functional Strategy........................................................................................................21 Chapter 3 Marketing Feasibility Study...................................................................................23
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3.1 Marketing Analysis...........................................................................................................24 3.1.1 General Environment Analysis......................................................................................24 3.1.2 Competition Analysis (3C Analysis).............................................................................37 3.2 STP Analysis.....................................................................................................................48 3.2.1 Market Segmentation.....................................................................................................48 3.2.2 Target Analysis..............................................................................................................49 3.2.3 Position Analysis...........................................................................................................49 3.3 Marketing Mix Strategy...................................................................................................51 3.3.1 Product strategy............................................................................................................51 3.3.2 Price Strategy................................................................................................................55 3.3.3 Place Strategy...............................................................................................................55 3.3.4 Promotion Strategy.......................................................................................................58 3.4 Sales Forecast/Profit Estimation......................................................................................63 3.5 Marketing Expenses (Sale Incentive)..............................................................................68 3.6 Conclusion in market feasibility......................................................................................71 Chapter 4 Investment Analysis... 72 4.1. Production and Operation Analysis. 73 4.1.1 Product characteristics 73 4.1.2 Production Process..... 79 4.1.3 Location. 86 4.1.4 Facility layout 88 4.1.5 Machine/tools/equipment.. 90 4.1.6 Logistic Management.. 110 4.1.7 Investment cost.... 113 1. Pre-operating cost. 113 2. Investment cost..... 114 Chapter 5 Operation Analysis... 133 5.1 Raw material... 134 5.1.1 Raw material cost. 136 5.2 Direct labor cost.. 146 5.3 Spare part.... 148 5.4 Electricity expense.. 152 5.5 Water authority expense..... 154 Chapter 6 Administration analysis........ 157 6.1 Organization Management.. 158 6.2 Organization Chart 159 6.3 Administration cost... 161 Chapter 7 Financing the project.. 175 7.1 Income statement.. 176 7.2 Balance sheet 181 7.3 Statement of cash flow. 186 Chapter 8 Risk management.. 192 8.1 Internal risk.. 193 8.1.1 Risk in the staff. 193 8.1.2 Risk in communication. 193 8.2 External risk. 194 8.2.1 Risk in political situation.. 194 8.2.2 Risk in nature disaster... 194 8.2.3 Risk in economic.. 196 8.2.4 Risk in technology 197
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Chapter 1 Introduction
1.1 Background and Significance of the Project. Background of Milady ice cream, Bangkok, and ASIATIQUE The Riverfront.
Milady ice cream
Ice cream (derived from earlier iced cream or cream ice)1 is a frozen dessert usually made from dairy products, such as milk and cream, and often combined with fruits or other ingredients and flavours. Most varieties contain sugar, although some are made with other sweeteners. In some cases, artificial flavourings and colourings are used in addition to, or instead of, the natural ingredients. The mixture of chosen ingredients is stirred slowly while cooling, in order to incorporate air and to prevent large ice crystals from forming. The result is a smoothly textured semi-solid foam that is malleable and can be scooped. The meaning of the phrase "ice cream" varies from one country to another. Phrases such as "frozen custard", "frozen yogurt", "sorbet", "gelato" and others are used to distinguish different varieties and styles. In some countries, such as the United States, the phrase "ice cream" applies only to a specific variety, and most governments regulate the commercial use of the various terms according to the relative quantities of the main ingredients. 2 In other countries, such as Italy and Argentina, one word is used for all variants. Analogues made from dairy alternatives, such as goat's or sheep's milk, or milk substitutes, are available for those who are lactose intolerant, allergic to dairy protein, or vegan. The most popular flavours of ice cream are vanilla and chocolate.3 Ice cream is a popular Thai dessert. Because Thailand has hot weather so they need the cold dessert to eat. In this way, we have the idea to do ice cream homemade and we create the new form ice cream. Milady ice cream creates the new strength, outstanding, different, and strong identity. We provide customer new experience about ice cream taste. Such as we bring Thai fruit to an ice cream and we make it by using full-flavoured pulp. Not only fruit flavor but also have Thai dessert ice cream such as banana in coconut milk flavor, bualoi flavor, and others. And the name of our brand is Milady it mean a continental title used for an English gentlewoman. We select this name because our product is made from Thai dessert and the owners are woman.
Bangkok
Bangkok is the capital city of Thailand and the most populous city in the country. It is known in Thai as Krung Thep Maha Nakhon or simply About this sound Krung Thep. The city occupies 1,568.7 square kilometres (605.7 sq mi) in the Chao Phraya River delta in Central Thailand, and has a population of over eight million, or 12.6 percent of the country's population. Over fourteen million people (22.2 percent) live within the surrounding Bangkok Metropolitan Region, making Bangkok an extreme primate city, dwarfing Thailand's other urban centres in terms of importance.
1 Beeton, Isabella (1911). Mrs Beeton's Cookery Book. pp. 25860.
2 "Ice Cream Labeling: What Does it all Mean?". International Foodservice Distributors
Association. Archived from the original on May 14, 2008. Retrieved 2008-08-09.
3 "The Top 15 Most Popular Ice Cream Flavors". The Food Network. July 30, 2008.
Retrieved 24 March 2012.
The Bangkok city proper covers an area of 1,568.737 square kilometres (605.693 sq mi), ranking 69th among the other 76 provinces of Thailand. Of this, about 700 square kilometres (270 sq mi) form the built-up urban area.4 It is ranked 73rd in the world in terms of land area by City Mayors. The city's urban sprawl reaches into parts of the six other provinces it borders, namely, in clockwise order from northwest: Nonthaburi, Pathum Thani, Chachoengsao, Samut Prakan, Samut Sakhon and Nakhon Pathom. With the exception of Chachoengsao, these provinces, together with Bangkok, form the greater Bangkok Metropolitan Region.5 Therefore, Bangkok is the capital city of Thailand and Bangkok is the first place in Thailand that foreigners think about Thailand. Then, we select Bangkok is the main place for our ice cream shop. Because our ice cream made from Thai fruits and Thai dessert and our target customers are both Thai and foreigners.
ASIATIQUE The Riverfront
Corporate Information Riverside Masterplan Co., Ltd. is a member of TCC Land Group responsible for the retail property development and management. TCC Land Group's core business is to develop and to invest in a wide range of real estate projects that include the residential premium housing projects and condominiums; hospitality own brands and various international chain managements including the upcoming The Okura Prestige Bangkok; office buildings prime office building such as Empire Tower, Athenee Tower, Cyber World Tower; and retail properties - Pantip Plaza, Digital Gateway, OP Place, OP Garden, etc. TCC Land's expertise also extends to property and land management, and logistics, in Thailand and other growth markets in Asia Pacific, Europe, and the US. Opening Hours : Location : Category : Owner : Size : Number of shops : Number of restaurants : The shop: 17.00 - 24.00 hrs. 2194 Charoenkrung Rd., WatPrayakai, Bangkoleam, Bangkok 10120 Attraction and shopping TCC LAND Co., Ltd. 28.88 acres / 12 acres of the first phase 1,500 stops 40 restaurants. Tourist products shops Performance - Joe Louis Puppet Theater and Calypso Bangkok Theater
4 Thavisin et al. (eds) 2006, p. 24. Reproduced in "Geography of Bangkok".BMA website. Retrieved 8 September 2007. 5 Tangchonlatip, Kanchana (2007). ":
[Bangkok: Thailand's forever primate city]". In Thongthai, Varachai;
Punpuing, Sureeporn.
Pathom, Thailand: Institute for Population and Social Research. Retrieved 26 September 2012.
2550 [Population and society 2007]. Nakhon
Bars and Restaurants Fashion and accessories shops Furniture and home furnishings stores Architectural style : Refurbishment of the authentic architecture in 1907 - 1947 A.D. to be immersed in the magnificence of the architecture in the reign of King Rama 5th (Colonial Period) Personal car, bus, express boat, yacht, BRT, BTS from SaphanTaksin stationand take a shuttle boat to ASIATIQUEs pier 2,000 cars.
Transportation :
Parking :
Synopsis of ASIATIQUE The Riverfront Cultural heritage and a global lifestyle play a big role in the concept and design of ASIATIQUE,The Riverfront. Modeled after Bangkoks fourmajortrade districts, the project weaves together all the essential elements that define what Bangkok was, as well as redefine what it is and what it will become in the near future. Chareonkrung District, once the old trade centre, is now a new road to the countrys modernization. Find both traditional and modern Thai culture through performing arts, Thai puppets by Joe Louis Theatre and Calypso Show as well as more than 1,000 retail shops selling Thai handicrafts, souvenirs home dcor and spas. Town Square District blends Thai and Western ways of life, with an international dining scene and sports bars. There is also space for events and activities, including sports, games and product launches Factory District is the area for fashion showcases, a hip dining scene and shops selling all kinds of design products from clothing to gadget. The focus is on modern lifestyles born after the Industrial Age. Waterfront District, the main highlight at ASIATIQUE,The Riverfront, is essentially the development of Bangkoks riverside from a centre of trade to tourism. International finedining establishments occupy the areas along the riverbanks, while the citys longest public boardwalk (300m) is lined with restaurants and events venues. This is also where the concerts, festivals and the New Years countdown celebrations take place. ASIATIQUE, The Riverfront will be Bangkoks first large-scale riverside project combining shopping, dining, sightseeing, activities and events under one roof. The strong cultural aspect is what sets it apart from other shopping malls. Embracing history, but avoiding the cultural clichs and traditional symbols, it strikes a balance between tradition and globalization.6 ASIATIQUE is an interest place for doing business because there are many foreign tourists to travel in there and it is appropriate to our target customers. So ASIATIQUE is the first place that we think for our shop. And another reason is ASIATIQUE is the big shopping http://www.thaiasiatique.com/en/about_us.php
place and center of Thai culture, product, and foods. Therefore, we select this place to do our Thai fruits and dessert ice cream. 1.2 Project Objective

To study the Thai dessert and ice-cream in business. To maintain Thai traditional dessert. To make foreigner taste Thai dessert inform of ice-cream. To study the market situation in Bangkok, Thailand. To study the information about competitor, business and financial risk. To study about how to set action plan for our business. To study about how to achieve the goal for our business. To summery the feasibility of Thai dessert ice-cream in business.
1.3 Benefits of Project

To know Thai traditional dessert and ice-cream in business. To know about the market and financial risk in project feasibility. To know about the management process and action plan for business. To know the feasibility of Thai dessert ice-cream in Thailand. To know how to optimize the business.
1.4 Activities/Time Frame

1. To study the generally of Thai dessert ice-cream business in Thailand. 2. To study management process of business;
-Background information -Product and service - Customer satisfaction and product quality
-Vision and mission statement -Strategy of company -Process optimization

3. To study competition analysis and marketing feasibility;
-Gathering and analyzing information of competitor -SWOT analysis -Marketing mix strategies -Demand of consumer in Thai dessert ice-cream business -Sale forecast and profit estimation
4. To study technical process;
-Location -Operation and management process -Investment and operation cost of Thai dessert ice-cream
5. To study the financial feasibility of Thai dessert ice-cream business;
-Company investment cost, operation expanse and other expense -Profit and loss statement, cash flow and balance sheet in 3 years
6. To study the analysis risk of Thai dessert ice-cream in Thailand. 7. To summary the feasibility of Thai dessert ice-cream business in Thailand.
Time frame of study Table 1.1- Time frame, Since November 2012 February 2013 Activities
1)To study the generally
November
W1 W2 W3 W4
December
W1 W2 W3 W4
January
W1 W2 W3 W4
February
W1 W2 W3 W4
of Thai dessert ice-cream business in Thailand 2) To study management process of business 3) To study competition analysis and marketing feasibility 4) To study technical process 5) To study the financial feasibility of Thai dessert ice-cream business 6) To study the analysis risk of Thai dessert icecream in Thailand 7) To summary the feasibility of Thai dessert ice-cream business in Thailand
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Chapter 2 Industry Profile
The Ice Cream Industry

2.1 nature of business
Milady ice-cream shop is an ice cream industry that a main product is Thai sweet favor homemade ice-cream. We are an ice cream shop that upgrades our product to match with need and want of news generation customer The usual ice cream are Started by two young ladies, this ice cream shop has become very popular with ice cream lovers throughout Thailand. Using local ingredients including Thai fruits, the ice cream is creamy and has a variety of unique flavors, including one called tamarind secret. Our store doesnt want to forget home country of our industry. Ice cream arent a traditional desert of Thailand but it very popular so we use its popular of who ice cream and but get them are kick more hint of Thainess in our ice cream. In a research study on the popularity of Thai food among foreigners, Finding Thailand's Place in World Cuisine in the Next Ten Years, the researcher interviewed 1,001 foreigners from 68 countries on five continents - Europe, Asia, the Americas, Australia, and Africa - who had come to Thailand between December 1999 and February 2000. The interviews took place at various places, such as at tourist attractions in Chiang Mai and Bangkok; and other places where foreigners were likely to be, such as the Board of Investment Fair 2000 show that Thai food are well know and popular in so many country a lot of people are come to Thailand because of nature, culture and of cause food but people are
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sometime to scare to try something they not used to so combine of both world are give us more chance to open a new direction of ice cream shop.7
2.2. Situation of Industry

Ice cream industry in the world. Market Force Study Finds Ben & Jerrys is Americas Favorite Ice Cream Chain Culvers is gaining enthusiastic following in the West, South and Midwest BOULDER, Colo. Ben & Jerrys is Americas favorite ice cream chain, according to a national study from Market Force Information, a worldwide leader in customer intelligence solutions. In a quick-service restaurant (QSR) industry survey of more than 7,600 U.S. consumers, Ben & Jerrys was voted the No. 1 ice cream chain, while Cold Stone Creamery and Culvers snagged the No. 2 and No. 3 spots. Baskin-Robbins, Haagen-Dazs, Dairy Queen and Carvel also made it onto the list of favorites. The study, conducted in August, was designed to uncover which ice cream chain consumers like most and why they prefer one over another. Market Force first calculated the favorites based on the total number of votes, and then factored in the number of locations for each chain for a level view of the results. See Graph 1. Graph 1: Favorite Ice Cream Chain, Indexed by Door Count
Who Scooped Up the Most Votes by Region?

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http://thailand.prd.go.th/ebook/kitchen/content/ch5.html
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Market Force also analyzed the results geographically to see which ice cream chains are most popular in four regions of the country the Northeast, Midwest, South and West. Baskin-Robbins came out on top in the Northeast, Ben & Jerrys in the Midwest, and, interestingly, Wisconsin-based Culvers received the most votes in the South and West regions, but ranked fourth in the Midwest. Ben & Jerrys was second favorite in the Northeast, South and West, and consumers nationwide agreed that Cold Stone Creamery was third across the board. See Graph 2. Graph 2: Favorite Ice Cream Chains by Region, Indexed by Door Count
Culvers Licks the Competition in Key Attributes When consumers were asked to rank the ice cream chains based on various attributes such as food quality/taste, customer service, cleanliness, atmosphere and overall value, Culvers was the leader across all of the categories. Cream Stone Creamery and Ben & Jerrys were second and third for taste, while Carvel had a strong showing in the service and value categories. Out of the seven chains considered, Dairy Queen ranked lowest for food quality, taste and cleanliness, and Haagen-Dazs came in last place for service and value. See Graph 3. Despite the recession, the ice cream market has remained hot and were seeing smaller chains like Culvers aggressively grow their fan following by focusing on the customer experience, said Janet Eden-Harris, chief marketing officer for Market Force. Still, with its progressive brand image, as well as a variety of funky flavors with creative names, Ben & Jerrys remains the crowd favorite. Graph 3: Ice Cream Chains Ranked by Attribute
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Survey Demographics The survey was conducted in August 2012 across the United States. The pool of 7,600 respondents reflected a broad spectrum of income levels, with half reporting household incomes of more than $50,000 a year. Respondents ages ranged from 19 to over 65. Approximately one-quarter were men and 75% were women, and 73% reported working full or part time. Half of the respondents have children at home and more than two-thirds are married. 8
Ice cream industry in Thailand. Nowadays economic growth of light food restaurant (coffee, drink, bakery and icecream) is becoming popular. Especially the ice-cream shop, It is the interesting things for SME entrepreneur. Because there are many competitors for coffee shop and bakery shop, while the ice-cream shop being popular in many years especially homemade ice-cream. So, homemade ice-cream should be the best choice. Homemade ice-cream is outstanding cause considering all of factors in the product model, process to produce, distribute channel, branding, investment budget and market share. However, in the part there are many homemade ice-cream owners that produce for restaurants or hotels. But nowadays homemade ice-cream market growth more than 40% per year or 1,635 million baht of market value. There are 30% of premium ice-cream of market value (forecast market value is 5,450 million baht). Because ice-cream has various tasty, various design of shop, selling low price and use quality material. Homemade ice-cream shops use lower cost than produce ice-cream factory. But customer is not well known about brand and branch not enough for customer.9 http://www.marketforce.com/press-releases/item/benandjerrys-is-americas-favorite-icecream-chain/
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Thai-dessert industry Conclusion of Thai-dessert trend from researched 100 ice cream consumers. 1.Gender Table1 : Show the percentage number of random classify by gender Gender Male Female Total 38 62 100 Number(people)
2. Type of Thai-dessert Table2 : Show the percentage number of random classify by type of Thai-dessert. Type Egg Coconut milk Preserve Toast Braised with coconut milk Stir Glaze Bake Steam Welding with sugar Boil 69 64 39 38 37 35 32 32 30 25 15 Number(people) 16.16 15.00 9.13 8.90 8.67 8.20 7.49 7.49 7.03 5.86 3.51 Percentage
9http://www.kasikornbank.com/TH/Personal/ThePremier/Knowledge/SMEClinics/Pages/Star t_UpBusiness.aspx
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Type Fry Other Total 10 1 427
Number(people) 2.34 0.23 100
Percentage
Thai-dessert that we selected are the Top 5 type of the most people consumed. Thai dessert is generally consumed in Thailand and unique national culture reflected through raw materials and ingredients punctilious selection as well as production, tasty flavor, colorful and attractive characteristic of Thai dessert including with different eating procedures in each, and there are many kinds of Thai dessert. Mostly Thai desserts are commonly favored and well-known by Thai and foreigners. 10
Forecast Thai Dessert 1. Mango with sticky rice in coconut milk (King of Thai dessert and it is number 7 of top ten sweet in the world) 2. Bua loi (number 4 of top five popular Thai dessert) 3. Banana in coconut milk (well known in local and very popular in Thai and foreign) 5. Durian with sticky rice in coconut milk (Popular in Asia and export for Singapore and China for a while) 4. Longan with sticky rice in coconut milk (Popular in Southeast Asia such as China, Thai, Indonesia etc.) http://www.toptenthailand.com/display.php?id=1409 http://www.matichon.co.th/news_detail.php?newsid=1251424426&grpid=03&catid=00 http://www.kruaklaibaan.com/old_forum/forum/index.php? s=00602bdf33352d505cbe5947580dc13b&showtopic=11708 Thai fruit industry Thailand has many types of fruit and in each have different advantages Forecast 1. Mangosteen (The main fruit of economy and high-value of exports, many people known that Queen of fruit )
1 10http://library.cmu.ac.th/faculty/econ/Exer751409/2552/Exer2552_no152
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2. Mango (The secondary types of fruit that measured by domestic consumption and exports.) 3. Tamarind (Also in the secondary types of fruit but well-known by local fruit orchard.) 4.Star gooseberry (The local fruit type is rare and become extinct, this is reason that did not enough to exports and foreigners do not known too much but, this is a good point for attract them.) http://www.royalflora2011.com/siteroyal/fruit.html 2.3 Product and Service 2.3.1 Product
ICE-CREAM Thai dessert flavor
( Source : http://www.oknation.net/blog/print.php?id=772319 ) 2.3.2 Service We supported customer by having seat for them to make them feel comfortable and we also have take home service for our customer. 2.4 Vision
To achieves our goals that ice-cream of Thai dessert can growth up and consumer satisfaction on our product. To offer fresh and delicious ice-cream to our customers along with a fun-filled eating experience. To create value and make a difference products.
2.5 Mission To sell delicious and remarkable ice-cream. We sell the highest standards of quality, freshness, delicious and combine both ice-cream and Thai dessert.
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2.6 Strategy 2.6.1 Corporate Level Thai dessert ice-cream is new business at Asiatique theriverfront Thailand. A business is made from Thai dessert such as banana in coconut milk. We will produce goods to highquality, focus on fresh products, good taste, and clean to consumers. A business is focused on unique product and control produce process. Our business support and preserve Thai dessert and make foreigner about Thai desserts control of production step to the standards by trading partners. 2.6.2 Business Strategy We try to create the new product to make us outstanding from others. We mix icecream and Thai dessert together because we want to make ice-cream different than others so we choose Thai dessert flavor because we want to preserve Thai culture and what to present our Thai dessert to foreigner. We choose to open our shop at Asiatique the riverfront shopping mall because it is the new sightseeing and shopping lifestyle of the first largest river in Asia and also as a landmark Bangkok that attractive both foreigner and young generation.
2.6.3. Functional Strategy
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Product Strategy
Create brand to increase brand image and market by focusing on Thai dessert ice-cream and also maintain Thai traditional.
( Source : http://www.thaismefranchise.com/?p=2214 ) Price Strategy Set the price with appropriate quality of product and service, also appropriate to taste Thai dessert in form of ice-cream.
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Place Strategy Set the store to locate in appropriate place for customer easy to consume like Asia Tique. (Asia Tique is one of the famous place in Bangkok that almost foreigner like to visit and we think that this place will help our product have optimize demand)
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(Source : http://www.thaiasiatique.com/ ) Promotion Strategy - We have the advertising via website, newspaper and magazine. - The customers who check in at Milady ice cream will get discount 5%. Our customer can update special promotion from Milady ice cream face book fan page, and we will have special promotion every month. Financial Strategy - Saving and manage financial efficiency.
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Prepare total financial statement every month; prepare systematic and clear financial statement. We use standard form to accord accounting system.
Human research Strategy
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Our organization apply high potential employee that may be hard working, endure, punctual, honest etc. We always train our employee for improve their skill. In the end of year, our organization will give bonus for the best employee to encourage them to perform the job.
Chapter 3 Marketing Feasibility Analysis
3.1 Market analysis

3.1.1 General Environment Analysis Political factor
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( Source : http://www.matichon.co.th/news_detail.php?newsid=1239888043&catid=01)
Thailand political crisis

Thailand's economy was recovering well this year until anti-government protesters started a mass rally in Bangkok in the middle of March, which has sparked the country's deadliest political violence in 18 years. The protesters agreed on Tuesday to enter talks brokered by lawmakers to end a crisis threatening to tear the country apart, but the government has not reacted positively and analysts doubt negotiations would stop the violence. The following scenarios look at what could happen now to the $264 billion economy, Southeast Asia's second largest.
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TROOPS MOVE ON PROTEST SITE, MORE CLASHES EXPECTED The military has battled the protesters for five days but has managed to secure only some parts of central Bangkok. Hundreds of protesters are now outside the main camp and can challenge the army from behind. Pitched street battles look set to continue for days at different locations. Further loss of life looks inevitable, with the army probably prevailing in the end. ECONOMIC IMPACT: More bloodshed would cause bigger damage to the economy, further sinking consumer confidence, which already suffered a record drop in April. Private consumption accounts for about half of the economy. The occupation of Bangkok's ritziest shopping district by protesters has forced hotels, malls and offices to close doors and cut jobs since April 3. The government said in April that about 25,000 employees in Bangkok, mostly retail and hotel employees, had not been able to work or had been put on unpaid leave. Media reported the unrest had cost 63,000 jobs, mainly in the hotel and tourist industries.The tourism sector makes up about 6 percent of the economy but it employs 15 percent of the country. So loss of tourism has a knock-on effect on economic activity. The government said arrivals at Bangkok's main Suvarnabhumi Airport fell by a third last month and arrivals this year could be sharply lower than the official target of 15.5 million. Exports have been little affected so far, although transport disruption has held up some deliveries of sugar to Bangkok's port, traders said on Tuesday. Shipping firms in the business district have had their operations disrupted, according to the Federation of Thai Industries. "Customers are now diversifying their risk by placing orders elsewhere rather than placing 100 percent of an order with Thailand," Vice-Chairman Thanit Sorot told Matichon daily. In late 2008 a different group of political protesters blockaded Bangkok's airports for a week and exports suffered, although the "red shirts" have not threatened similar action. The Bank of Thailand's forecast of 4.3-5.8 percent growth this year could be hit, although the central bank said the projection in late April would have been 0.9 point higher but for the unrest and it was based on a worst-case scenario. The unrest may well persuade it to leave interest rates at the current record low of 1.25 percent for some months. Finance Minister Korn Chatikavanij said on May 12 the protest could cut 0.3 point off his 4.5-5.0 percent growth forecast. Economists say growth could be cut by 2 percentage points this year, with the economy possibly shrinking sharply in the second quarter from the first if the crisis continues. Foreign selling of stocks will continue if the political situation spirals out of control. The baht could come under selling pressure, although external factors have provided support until now. BOTH SIDES AGREE TO TALK This does not look too likely at this point. But it is feasible that talks could result in a compromise that would allow both sides to claim some sort of victory. ECONOMIC IMPACT: A compromise would boost confidence and push economic growth back on track. Pent-up demand would be released as tension fell. Economic growth could even approach the official forecasts if exports remained good, although it would take months for tourism and certain businesses to recover, economists say. The stock market would rise and foreigners start buying again. However, this may be limited by a perception of
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more, perhaps deadlier, unrest if the deal fell through. The baht could rise, depending on the trend in other Asian currencies. CRACKDOWN TAKES PLACE, PROTEST SITE IS CLEARED The military may make it clear it will enter the Rachaprasong camp and many protesters, faced with death, agree to leave. Hard-core demonstrators could fight on and a full-scale urban gunbattle would leave many dead and injured on both sides. ECONOMIC IMPACT: As in the first scenario. More violence would hit confidence, the country's image abroad and its lucrative tourism. Growth would fall well below the official target. The baht would probably fall and the stock market slump. MILITARY RETREATS AS MISSION FAILS, COALITION FALLS APART Fierce clashes could escalate to battles with armed militias at several locations around Bangkok and beyond. The government and the army would be humiliated if troops retreated and the coalition government could fall apart. ECONOMIC IMPACT: An early dissolution of parliament would do little to benefit the economy. It would probably lead to further turmoil, with Bangkok's middle classes and the royalist elite unlikely to accept a pro-Thaksin government. It would also take time to form a new government, which would delay the current government's stimulus spending -- 1.43 trillion baht ($44.2 billion) over three years -- and disrupt normal fiscal spending. Economic growth would be disrupted and the medium-term impact might be even more severe. Foreign investors who have stuck it out until now might start to rethink their plans. Japanese firms, the country's biggest investors, have expressed concern and might look elsewhere if the crisis continued. Even before the latest violence, the Board of Investment forecast foreign investment pledges this year could fall 15 percent to 300 billion baht. That could have an impact, eventually, on vehicle and electronics exports, hitting the trade and current account surpluses and pulling the baht lower. Stocks might climb on the perception that this episode of the crisis was over. However, the potential for violence to resurface before or after a new election would keep many investors sidelined. http://www.reuters.com/article/2010/05/18/us-thailand-economy-scenariosidUSTRE64H2EE20100518
Economic
The economic
The economic situation is a strong factor that influences the amount of foreigner tourist or all of customer income. The way their expend money is change and also the recent increases in the price of oil suggest that the era of cheap air travel may be coming to a close. 2010 International Conference on Business and Economics Research vol.1 (2011) (2011) IACSIT Press, Kuala Lumpur, Malaysia
Oil prices
Its have been on everyone's mind, having spiked 76% over the last year, and 16% in 2008 alone
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http://www.energyandcapital.com/articles/market-outlook-energy/655
Over all world economic

The Growth rates of real GDP for World (blue), and for Advanced Countries (red)
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http://www.econbrowser.com/archives/2007/08/variation_in_gl.html
As new research shows global recovery has stalled again that show it graph below Growth in the US was slowing, much of Europe is in recession, Chinas growth outlook has weakened, the reform processes in India have stalled and other large emerging economies have slowed dramatically.
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http://www.leftfootforward.org/2012/06/global-recovery-stalled-confidence-in-policymakers-waning/
Economic in Thailand
Growth rates this decade (World Bank) :(provisional data show growth of only 1.1 % for 2011,after a contraction of 5% during the last quarter, due to severe flooding)
http://www.thaiwebsites.com/thailand-GDP.asp Even thought all of research and graph are show that people are intent to less spending but people are still travel and Thailand are good choice because of the beauty and of cause cheap. Thailand is landmark of beautiful nature, sea and culture in the able price
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http://www2.unwto.org/ Amount of tourist come to Thailand
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. http://service.nso.go.th/nso/nsopublish/service/servstat.html
Social factor
Demographic Lohmann referred to demographic change such as age structure and education level. In addition, the influences also come from general changes in attitudes. Thailand Demographics Profile 2012 Population67,091,089 (July 2012 est.) note: estimates for this country explicitly take into account the effects of excess mortality due to AIDS; this can result in lower life expectancy, higher infant mortality, higher death rates,
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lower population growth rates, and changes in the distribution of population by age and sex than would otherwise be expected. Age structure 0-14 years: 19.9% (male 6,779,723/female 6,466,625) 15-64 years: 70.9% (male 23,410,091/female 23,913,499) 65 years and over: 9.2% (male 2,778,012/female 3,372,203) (2011 est.)

Population growth rate0.543% BANGKOK (capital) 6.902 million (2009)
Ethnic groups
Thai 75%, Chinese 14%, other 11% Religions Buddhist (official) 94.6%, Muslim 4.6%, 0.7%, other 0.1% (2000 census)
Languages
Thai, English (secondary language of the elite), ethnic and regional dialects Theravada Buddhism is the official religion of Thailand and is officially the religion of about 97% of its people. However, the true figure lies closer to 85%, Muslims are some 10% and 5% other religions including Christianity, Hinduism, especially among immigrants. In addition to Malay and Yawi speaking Thais and other southerners who are Muslim, the Cham of Cambodia in recent years begun a large scale influx into Thailand. The government permits religious diversity, and other major religions are represented, though there is much social tension, especially in the South. Spirit worship and animism are widely practiced.
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http://en.wikipedia.org/wiki/File:Population_development_in_Thailand.jpg
Technology factor
Changes in technology have also been influential. As Page and Connell specified, improvements in transport have been an enduring force in driving changes in the tourism industry, and have in turn heavily influenced Thai tourism. Changes in technology brought about technological breakthrough in air transportation which brought more and more international tourists to Thailand. THAI takes delivery of first Airbus A380THAI has ordered six A380s, powered by Rolls-Royce Trent 900 engines.
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After the delivery of the first, the rest would be delivered from now until 2013 With the A380 THAI will elevate its Royal Orchid Service to a new level," said Montree. "In every class we are offering a new dimension in passenger appeal, from redesigned seating to the latest entertainment systems. These features, combined with the aircraft's quiet and spacious cabin, will truly make the THAI A380 the smoothest way to fly." http://www.nationmultimedia.com/business/THAI-takes-delivery-of-first-Airbus-A38030191249.html
Media
Social media can benefit tol businesses Using social media is a great way to make your business seem friendlier and to form closer relationships with your customers. By engaging in social media, your company can interact directly with customers and by creating interesting and useful content you can position yourself as an expert in your field. It's quick and easy to set up a company profile on the major social media sites and then start publishing your own content. If your content is interesting, other users will share it with their friends, which will generate interest in your business and click-throughs to your
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site. Such personal recommendations are a highly effective way to promote a business and using social media has the potential to massively expand your reach. On Facebook, for example, companies can set up their own 'page'. Other users can 'Like' the page itself and any posts on it. The things that they 'Like' will then appear on their own profile for their friends to see. In this way, interesting content will be naturally distributed and generate interest in your business. Blogging on your site is also a great way of driving traffic. Blog posts tend to be unique and the interactive nature of blogs means that they tend to attract incoming links. These two factors cause blog posts to frequently appear in search engine results, generating natural search traffic. Social media is not just a way to talk to your customers, but also a great way to listen. By monitoring what people are saying about you on Twitter, blogs and other social networking sites and talking to customers directly, you can get real time feedback on what customers are thinking about your products and services. Lots of free tools exist for monitoring and listening on the social web, including Google Alerts. Social media sites allow companies to share news and ideas and distribute promotions. Here are some ideas for what you could write about:

'How to' articles and videos: Demonstrate your knowledge of your products and provide useful information that other users will want to share. Competitions: Competitions generate lots of excitement and are fun to do. Company news: Publish interesting news and developments about your company. You might, for example, post news about awards won or even a picture of a team fundraising event to give a feel for the people behind your brand. Product launches and reviews: Keep your customers up to date with your latest products and make product recommendations. Special offers: Everyone loves a bargain so share frequent special offers exclusively with your social media connections.
Be careful though, as obvious sales pitches do not go down well on social media sites! Also, remember that a conversation is a two-way thing and it is very important to join in by reply to comments as well as direct messages. Engaging with your audiences will be the key to a successful social media approach. Facebook Ads enable businesses to advertise to Facebook users based on their profile information. These adverts are charged on a cost per click basis and require a minimal initial spend. Start small and experiment with different adverts and target audiences to get the best results. Remember, the more targeted and relevant you can make your social ads; the more likely they are to provide a positive return. Connect and interact with your customers today with these simple tips to getting started with social media. https://www.paypal-business.co.uk/articles/how-social-media-can-help-your-business.htm
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http://www.jeffbullas.com/2011/11/28/social-media-marketing-10-inspiring-inf
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Competitive advantages
Milady ice-cream focus on every process to produce about product, shop, packaging
and take care of our customers.

Milady ice-cream provide similar product with other but our shop sell at lower prices
and providing greater taste through differentiation from other.

We offer products at a discount rate We mixing about ice-cream and Thai dessert together Unique product There are varieties of flavors. Milady ice-cream is category in the group of premium level.
Level of Ice-cream Premium Ice-cream Market Value in 2554 5,000 Year-over-Year 20 Characteristic of Ice cream will focus Product on the quality of raw materials used in production. As well as the taste and new innovation to present ice-cream. Competition in the market There is a clear market leader. But at present, there are new operators into
Standard Ice-cream 9,000 10 Ice cream has a variety of flavors and packaging formats. By focusing the convenience of consumers who purchase. The competition is seriously because there are a lot of major operators and
Mass Ice-cream 1,000 1-2 Ice cream usually uses local ingredients that can be easy found like fresh coconut milk and fruit ice cream. And the selling price is quite cheap. There is no clear market leaders, mostly is the small retail market in the
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Target group
the market continuously. Either in the form of homemade ice cream or Ice cream brand that imported from abroad. People in new generation, modern lifestyle and healthy lover include foreigner.
many brands that developing a variety of products. Including a variety of channel sales and distribution. Group of children, teenager and family.
up country. The operators would be find customer by various ways.
Group of general customer.
http://www.positioningmag.com/prnews/prnews.aspx?id=92084
3.1.2 Competitor Analysis

In the present, there are many ice cream industries in Thailand. Not only premium ice cream but also ice cream homemade and franchise ice cream. So the ice cream industries have high competitions. Milady ice-cream is homemade ice cream and we create the flavor from Thai fruits and dessert. Therefore, there are many homemade ice cream company so they are our direct competitors. There are three main famous homemade companies in Thailand.
Direct competitor One more ice-cream
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( Source : http://www.onemore-icecream.com/flavor/fruitTopping.html )
One more is homemade ice cream brand that use the Thai fruits and dessert to make ice cream flavor such as pine-na-berry flavor and Tamarind secret. One more ice cream grows rapidly because their products are responded to main consumers need.
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( Source : http://suppericecream.wordpress.com/one-more-ice-cream/ ) Similarity between Milady ice-cream and One more ice-cream Thai fruits and desserts ice cream homemade.

Provide Thai culture products. Focus on foreign customers.
Better points of One more ice-cream There are many branches more than Milady ice-cream.

There are more choices of flavor more than Milady ice-cream. One more ice-cream has experience more than Milady ice-cream.
Better points of Milady ice-cream We have the best location Asiatique

We have more chance to sell product to foreign tourist. We use ingredients from Thailand and no need to import.
Gelate
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( Source : http://th.openrice.com/Bangkok/restaurant/gelate http://www.wongnai.com/restaurants/18676xV-gelate-asiatique-theriverfront/photos )
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Gelate is the famous ice cream shop in Thailand. Gelate come from Gelato which is the Italian word for ice cream, derived from the Latin word "geltus". Gelato is made with milk, cream, various sugars, and flavoring such as fresh fruit and nut purees. Mr. Ittiaek Kittiangoon, the owner of Gelate opened the ice cream industry and operated in 2003. He opened the first branch at Central World in 2004 ( http://www.gelateicecream.com/ ). Similarity between Milady ice-cream and Gelate Homemade ice cream industry.

Same target customers. Same store location - Asiatique
Better points of Gelate ice-cream . There are many branches more than Milady ice-cream.
Gelate operated before Milady ice-cream.
Better points of Milady ice-cream We use ingredients from Thailand and no need to import.

Our ice cream are made of Thai fruits and dessert. Strange and new ice creams. Attract foreign tourist more than Gelate.
ICEDEA
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( Source : http://magazine.trendyday.com/index.php/2011/02/15/icedea ) Prima, Thai ice cream designer of ICEDEA has two shops in Bangkok selling her quirky artisan ice cream in all forms. Examples of ice cream in ICEDEA are below;
Tonkatsu ice cream! This is more a meal in itself than dessert. If youre familiar with ice cream sandwiches, that I grew up with eating in Singapore and there are also readily
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available in Hong Kong, this rendition is the same concept, only that the bread is breaded and fried the same way tonkatsu is done. Inside, is a delicious ice cream stuffing and chocolate sauce is drizzled on top of it before you start eating with chopsticks.
Brownie icecream made to look like a football field for once of her conceptual projects. ( Source : http://julianaloh.com/site/2012/05/bangkok-bites-artisan-ice-cream-icedea/ ) Similarity between Milady ice-cream and ICEDEA Homemade ice cream industry.
Same target customers.
Better points of ICEDEA. They make it different from other ice cream. It looks like foods.
They have branches more than Milady ice-cream.

We have more chance to sell product to foreign tourist. We use ingredients from Thailand and no need to import. Our price cheaper than ICEDEA.
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Indirect competitor
Another ice cream industry is franchise ice cream. There are many franchises ice cream around in Thailand especially in Bangkok. They are very famous and popular in Thailand. So we should concerned and categorize them to indirect competitor. We select the three main ice-cream industries in Thailand.
True coffee (Ice cream Thai dessert flavor)
( Source : http://www.oknation.net/blog/noieakthai/2010/07/22/entry-1 ) True Coffee has various branches scattered all over the city, as well as in Hua Hin and Chiang Mai, but the Rattanakosin Exhibition Hall branch is the only one that has the liberty of selling these Thai dessert-inspired ice creams. They have The 10 flavours include khanom mor gaeng puek foy thong (taro custard with sweet golden thread), khanom bueng chao wang (palace-style crispy crepe), khao tom mud (sticky rice cooked in coconut milk with banana and black beans) and tako haew maphrao on (water chestnut and young coconut pudding). This is mainly due to its location. So much of our country's history is buried in Ratchadamnoen Klang Avenue and the coffee shop cultivates aspects of Thai culture and food together in one place.
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( http://www.bangkokpost.com/food/restaurants/dessert/listing/true-coffee-rattanakosinexhibition-hall/5499/editorialDetail/32/).
( Source : http://www.oknation.net/blog/noieakthai/2010/07/22/entry-1 ) Similarity between Milady ice-cream and True coffee. Provide Thai dessert ice cream products.
Same rate of price.
Better points of True coffee. There are many braches around Thailand.
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They have more choices of Thai desserts flavor ice-cream more than Milady icecream.

We have more chance to sell product to foreign tourist. We are the real homemade ice-cream industry. True coffee is the coffee industry.
Iberry
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( Sourece : http://www.phuketmag.com/restaurant-list/iberry/ ) "iberry" the
premium homemade ice-cream in Thailand proudly offers multi-style and various flavors of ice-cream especially Thai tropical fruit flavors signature ice cream with 100% natural taste. iberry served various sweet desserts and beverages. iberry shop is at around popular shopping area such as Siam Square Soi 2, Siam Paragon (G Fl.), J avenue (Thonglor 15), The avenue Ratchayothin. Each branch provides warm and chic atmospheres with its own decoration theme that offers various sensations and touches creating a memorable experience to its clients. Now iberry is willing to be a part of activities with full catering service including foods, ice-creams and sweet things. ( http://www.facebook.com/iberryhomemade/info )
( Source : http://bombik.com/node/437/ http://www.nikonianthailand.com/forum/show.php? Category=webboard&No=2891 ) Similarity between Milady ice-cream and iberry. Provide Thai fruit ice cream products.
Homemade ice cream industry.

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Same target customers. Same rate of price.
Better points of iberry. There are many braches around Thailand.

iberry operated before Milady ice-cream. They are popular.

We have more chance to sell product to foreign tourist. We use ingredients from Thailand and no need to import. Our ice cream are made of Thai fruits and dessert. Strange and new ice creams.
Daily Queen
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( Source : http://losingweightaskmehow.blogspot.com/2011/02/good-nutrition-at-dairyqueen.html ) American Dairy Queen Corporation is a subsidiary of Berkshire Hathaway, Inc. DQ operators have been providing consumers with crave-satisfying treats and food since 1940. The founders of the Dairy Queen system were men and women who introduced a new kind of dessert treat and, in the process, developed the foundation of the franchising industry. The history of the DQ system is a story of a unique product that created an industry. ( http://www.dairyqueen.com/us-en/Company/About-Us/ )
( Source : http://www.fanpop.com/clubs/dairy-queen/images/23892910/title/dqphoto )
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( Source : http://www.teambuy.ca/york_region/28134535/ ) Similarity between Milady ice-cream and Daily Queen Ice cream industry.
Same target customers.
Better points of Daily Queen There are many braches around Thailand.

Daily Queen operated before Milady ice-cream for a long time. They are popular. Their price is cheaper than Milady ice-cream.

We use ingredients from Thailand and no need to import. Our ice cream are made of Thai fruits and dessert. Strange and new ice creams.
Customer Analysis
ASIATIQUE THE RIVERFRONT, the first lifestyle complex on the shores of the Chao Phraya River and the largest of its kind in Asia, as well as a new Bangkok landmark, announces that it will welcome the New Year 2013 with the ASIATIQUE Festival. Under the concept of Happy Winter Celebration 2012, the festival promises an enchanting, memorable visit for all visitors who come celebrate the cool season - shopping, eating, browsing, and chilling - from 1 November 2012 to 13 January 2013. In order to become the not-to-be-missed number one tourist attraction at the end of the year, ASIATIQUE will host a myriad of entertaining performances and offer world class food and drink fests, adding to the happiness of its visitors. It is estimated that the event will attract at least 5 million people, including both Thai and foreign visitors. Mr. NapatCharoenkul, Project Director of ASIATIQUE THE RIVERFRONT, said that the developments strength has continuously increased during the past eight months. There has been a 20% average increase in the number of customers each month, especially among foreign tourists. Retail tenants have also reported an increase in sales. Source: http://www.newswit.com/.gen/2012-10-31/041a3bb585bd76dfefb174a6d7fe684b/ The obvious reason ice cream is so popular in Thailand is the intense heat. With an average temperature of 85-95 degrees all year round, Thailand is one of the world's hottest countries. It's also why Thais (and foreigners who live or travel here) consume so much ice cream. From the above reason, we have the idea to do ice cream homemade and we create the new form of ice cream. Milady ice cream creates the new strength, outstanding, different, and strong identity. We provide customer new experience about ice cream taste. So, this strong point make customer interested in our Milady ice cream.
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Most of the customers want ice cream parlous or store to be a better hang out place. They would like to have ice creams with different flavors during chat with their family or friends and spend some time in a high end sophisticated premium parlous. They consider tasting a variety of ice cream as a great experience. Communication happens when the customer meets the brand. It come out that there is not frequent communication in the form of any ads or any other promotions. Its mostly by word of mouth and the purchasing point where the customers come across this brand. Before coming to the Milady ice cream customers make up their mind to try different taste daily and hang out in shop which is premium. http://voices.yahoo.com/review-swensens-ice-cream-bangkok-thailand-thailands7352658.html?cat=16
3.2 STP Analysis

3.2.1 Market Segmentation Market segmentation of Milady ice-cream divide customer segment into Segment marketing and Niche marketing to define certain target group. Milady ice-cream is an icecream shop with specific ice-cream that focus on the need of customer who like to try Thai traditional dessert and Thai fruit. Moreover, Milady ice-cream provide many menu for customer need such as Sticky rice in coconut milk with Longan flavor, Sticky rice in coconut milk with durian flavor, Banana in coconut milk flavor , Bualoy flavor, Mango with sticky rice in coconut milk, Mangosteen flavor, Tamarind flavor, Star gooseberry flavor and Mango flavor. According to Sweensens ice cream in Thailand 2005 to 2011, we found that they divide 4 types of age customer who come to consume their ice-cream. There is 43% of teenager and young adult, 29% of Children or kid, 19% of working age and 9% of old age. So, our Milady ice-cream are focus most on teenager and young adult who like to dating and who like to outgoing with friends. http://www.swensens1112.com/swensens/reseach/ 3.2.2 Target The main target market for Milady's is the teenage and young adult crowd, with families a distant second. Milady's ice cream can people who tired from shopping fresh and relax. 3.2.3 Positioning Thailand as a culture doesnt drink alcohol when it comes to going on dates and few Thai women drink it at all, although that is changing. So, for a Thai teenager or young adult, an ice cream date with his girlfriend or boyfriend and a group of friends is extremely popular. Point of different New form
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Our Milady ice-cream company has provide various kinds of Thai traditional dessert and Thais fruits even though they are inform of ice-cream but you will feel like you still eating Thai traditional dessert. And it also interesting for consumer who like to try new taste of ice-cream. Convenient Our Milady ice-cream company choose the place that people well known for customer who favorite in Thai tradition dessert or ice-cream comfortable to consume. And also provide full furniture, trendy machine, trendy store and famous place to serve convenient service. Menu Our Milady ice-cream's menu is not same with other countries because we are only serving on Thai traditional desserts that have delicious taste and other country can't copy our menu. Healthy Milady ice-cream use fresh ingredients to produce ice-cream for each day. We only use fresh coconut milk to produce our ice-cream and the fruits that we use to make ice-cream are healthy for customer.
3.3 Marketing Mix Strategy

3.3.1 Product Strategy
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Milady Ice cream is mixing of ice
cream with Thai dessert and Thai fruit together that made for every generation in both Thai and foreigner. Our product use high quality raw materials and ingredients. We carefully in every steps of production process for the best quality.
First type of our product is ice cream mixed with Thai dessert that give a sweet taste, delicious and smooth like eat real dessert. We offer 4 flavors for Thai dessert ice cream, include with Sticky rice in coconut milk with longan Flavor
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Source : http://www.bloggang.com/mainblog.php?id=jazzy-bong&month=18-072011&group=14&gblog=15 Banana in coconut milk Flavor
Source : http://www.doctor.or.th/article/detail/1126
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Sticky rice in coconut milk with durian
Flavor
Source : http://www.manager.co.th/Travel/ViewNews.aspx?NewsID=9520000057042
Bua loy Flavor
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Source : http://imaginebangkok.com/2012/main/content/343
Second Type of our product is sherbet ice cream that is ice cream mixed with Thai fruit that give a sour taste and low fat. Our products consider about consumer needs and also care about customer health so we create sherbet ice cream that suitable for customers who love healthy. There are 4 flavor of sherbet ice cream, include with 1. Mangosteen Flavor
Source : http://www.pooyingnaka.com/content/content.php?No=3970 Star Gooseberry Flavor
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Source : http://wansika-homepan.blogspot.com/2012/09/blog-post_15.html
1. Mango Flavor
Source : http://store4thai.myreadyweb.com/article/topic-19948.html
2. Tamarind Flavor
Source :http://kakukgroup.com/2012/04/05//
3.3.2 Price
Direct competitor Brand Price/ scoop One more ice-cream 39 baht Gelate 45 baht ICEDEA 65 baht Indirect competitor Brand Price/ scoop True coffee 55 baht Iberry 59 baht
From the table above show that different brand, a little different price. It depends on quality and taste of ice cream. For milady ice cream we set the price per scoop is 59 Baht because our ice cream made from high quality of ingredients. We choose fresh fruits from Thai market in Pathum Thani. We choose bua loy from Klong Sarn (Bangkok) - the title best
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bua loy in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok). So, it make our ice cream have high quality and good taste suit for the price. List price: 59 bath per scoop. Payment period: Our shop set the goal that our shop will pay back and get profit in next 5 years.
3.3.3 Place
Our shop builds on ASIATIQUE The Riverfront (Bangkok Thailand) this place has many people, various race of people, shops and restaurants. Moreover this place have parking that can support 2,000 cars, have a lot of transportation and convenience to visit. (ASIATIQUE,The Riverfront. Modeled after Bangkoks four majortrade districts, the project weaves together all the essential elements that define what Bangkok was, as well as redefine what it is and what it will become in the near future.) ASIATIQUE map
source:http://www.mariobadescuthailand.com/location
Store location
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Asiatique The Riverfront Warehouse 8 Alley 4, Charoenkrung 72-74 Rd., Wat Prayakai, Bangkoleam, Bangkok 10120, Thailand
Source:http://www.onschannel.com/varietydetail.php?id=150
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There is 1,600,000
results that have informations about Asiatique thailand, we chose this place because many people well known and also popular.
Source:http://www.google.com/search? client=safari&rls=en&q=asiatheque+thailand&ie=UTF-8&oe=UTF-8
3.3.4 Promotion
Our shop will provide the promotion that discount 5% to customer who check-in at Milady shop or take an picture of our products.
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source:https://www.facebook.com/MiladyIceCream
source:https://www.facebook.com/MiladyIceCream Marketing We focus on retail and take home.
Advertising -We will advertise on the internet (facebook fanpage and http://www.thaiasiatique.com/en/promotion.php)
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Milady Ice-cream official website. http://Miladyicecream.tumblr.com
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In low season use ENSOGO to deal with it ENSOGO is derived from the words Entertain, Social, and Go. It is a Social commerce website that offers members discounted daily deals on restaurants, hotel accommodations,
spa services, beauty treatments, activities
and retail products in Thailand, Philippines and Indonesia http://www.ensogo.com/en/bangkok/faq/ Discount 10% in winter and rainy season
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Seasonal pricing
To stimulate sales in the products and services that have less customer by using a lesser price to motivate the customers. For example. many shops always sale on wednesday because it is during the mid-week and on friday and saturday ma ny shop usually sale more expansive than
other days. Milady shop also use seasonal pricing strategy, our shop offer customers that buy our ice cream on every wednesday. If you buy 2 scoops you will get 3 scoops and you should not miss our promotion. http://incquity.com/articles/marketing-boost/7-price-strategies Get more attention
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By give . Brochure to customer at before get in to boat,
when customer out of the BTS and in Asiatique the
riverfront Brochure of Milady ice cream

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http://news.mthai.com/general-news/168163.html http://2g.pantip.com/cafe/blueplanet/topic/E12129365/E12129365.html http://www.thaiasiatique.com/en/getting_here.php
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3.4 Sale Forecast of Year 2013 (year 1) In the first year our ice cream arent well know yet we need time to advertise and mount to mount market to work effective .
Year 2013 Sale Volume Product Bualoi Banana in coconut milk Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangostee n Mango Tamarind Star gooseberry Price/Scoo p 59 59 MAR 1,280 1,240 APR 1,300 1,260 AUG 1,280 1,260 SEP 1,280 1,240 NOV 1,420 1,400 DEC 1,520 1,500 Total 13,340 13,040
59
1,220
1,240
1,240
1,240
1,320
1,420
12,740
59 59 59 59 59
1,200 1,280 1,220 1,200 1,200
1,220 1,280 1,240 1,220 1,220
1,220 1,280 1,260 1,220 1,200
1,220 1,280 1,240 1,240 1,200
1,300 1,420 1,380 1,320 1,300
1,380 1,520 1,480 1,420 1,420
12,500 13,300 12,940 12,600 12,400
Year 2013 Total Sale Product Bualoi MAR 75520 APR 76700 JUN 77880 JUL 76700 SEP 75520 OCT 79060 N O V 83 78 0 DEC 89680 Total 787060
Banana in coconut milk Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangosteen Mango Tamarind
73160
74340
75520
76700
73160
76700
82 60 0 77 88 0 76 70 0 83 78 0 81 42 0 77 88 0 76 70 0 64 07 40
88500
769360
71980
73160
74340
75520
73160
75520
83780
751660
70800 75520 71980 70800 70800 580560
71980 75520 73160 71980 71980 588820
73160 77880 75520 74340 73160 601800
74340 76700 76700 73160 71980 601800
71980 75520 73160 73160 70800 586460
73160 77880 75520 73160 71980 602980
81420 89680 87320 83780 83780 687940
737500 784700 763460 743400 733960 6071100
Star gooseberry Total
Sale Forecast of Year 2014 (year 2)

Year 2014 Sale Volume Product Bualoi Banana in coconut milk Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Price/Scoo p 59 59 59 59 JAN 1,620 1,600 1,520 1,420 FEB 1,720 1,700 1,620 1,520 MAY 1,900 1,860 1,820 1,820 JUN 1,920 1,880 1,840 1,820 JUL 1,960 1,900 1,880 1,880 AUG 1,980 1,940 1,920 1,920 S E 1 , 1 , 1 , 1 , OCT 1,960 1,920 1,920 1,920 NOV 2,020 1,980 1,940 1,940 DEC 2,120 2,060 1,980 1,960 Total 22,880 22,440 21,940 21,700
Mangosteen Mango Tamarind Star gooseberry
59 59 59 59
1,620 1,580 1,520 1,520
1,720 1,680 1,620 1,620
1,880 1,820 1,820 1,820
1,920 1,880 1,840 1,820
1,960 1,900 1,820 1,800
1,980 1,940 1,880 1,860
1 , 1 , 1 , 1 ,
1,940 1,920 1,880 1,860
2,020 1,940 1,900 1,880
2,060 2,000 1,940 1,900
22,740 22,220 21,700 21,520
Year 2014 Total Sale Product JAN MAR MAY JUL A U G 1 1 6 8 2 0 1 1 4 4 6 0 1 1 3 2 8 0 1 1 3 2 8 0 1 1 6 SEP OCT NOV
DEC
Total
Bualoi
95580
109740
112100
115640
115640
1156 40
119180
125080
1349920
Banana in coconut milk
94400
107380
109740
112100
114460
1132 80
116820
121540
1323960
Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangostee n
89680
106200
107380
110920
112100
1132 80
114460
116820
1294460
83780
106200
107380
110920
112100
1132 80 1144 60
114460
115640
1280300
95580
108560
110920
115640
115640
119180
121540
1341660
Mango
93220
106200
107380
112100
Tamarind
89680
106200
107380
107380
Star gooseberry
89680
106200
107380
106200
Total 731600 856680 869660 890900
8 2 0 1 1 4 4 6 0 1 1 0 9 2 0 1 0 9 7 4 0 9 0 9 7 8 0
114460
1132 80
114460
118000
1310980
109740
1109 20
112100
114460
1280300
108560
1097 40
110920
112100
1269680
902700
9038 80
921580
945180
10451260

Year 2015 Sale Volume Product Bualoi Banana in coconut milk Price/Scoop 59 59 JAN 2,160 2,100 FEB 2,180 2,120 MAR 2,180 2,160 APR 2,200 2,180 MAY 2,240 2,220 JUN 2,300 2,280 JUL 2,320 2,300 AUG 2,300 2,260 SEP 2,260 2,220 OCT 2,280 2,280 NOV 2,340 2,320 DEC 2,440 2,420 Total 27,200 26,860
Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangosteen Mango Tamarind Star gooseberry
59 59 59 59 59 59
2,000 2,000 2,120 2,100 1,940 1,900
2,020 2,000 2,140 2,120 1,940 1,920
2,080 2,020 2,160 2,140 1,980 1,960
2,120 2,080 2,180 2,160 2,000 2,000
2,180 2,120 2,220 2,200 2,040 2,020
2,220 2,180 2,280 2,240 2,100 2,080
2,240 2,200 2,300 2,260 2,120 2,100
2,200 2,180 2,280 2,220 2,100 2,080
2,180 2,160 2,240 2,200 2,080 2,040
2,220 2,200 2,280 2,220 2,140 2,100
2,280 2,280 2,340 2,300 2,220 2,200
2,380 2,380 2,440 2,400 2,320 2,300
26,120 25,800 26,980 26,560 24,980 24,700
Year 2015 Total Sale Product Bualoi Banana in coconut milk Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangosteen Mango Tamarind Star gooseberry FEB 128620 125080 119180 118000 126260 125080 114460 113280 MAR 128620 127440 122720 119180 127440 126260 116820 115640 MAY 132160 130980 128620 125080 130980 129800 120360 119180 JUN 135700 134520 130980 128620 134520 132160 123900 122720 JUL 136880 135700 132160 129800 135700 133340 125080 123900 AU G 13 57 00 13 33 40 12 98 00 12 86 20 13 45 20 13 09 80 12 39 00 12 27 20 SEP 133340 130980 128620 127440 132160 129800 122720 120360 OCT 134520 134520 130980 129800 134520 130980 126260 123900 NOV 138060 136880 134520 134520 138060 135700 130980 129800 DEC 143960 142780 140420 140420 143960 141600 136880 135700 Total 1604800 1584740 1541080 1522200 1591820 1567040 1473820 1457300
Total 969960 984120 1017160 1043120 1052560
10 39 58 0
1025420
1045480
107852 0
1125720
12342800

Year 2016 Sale Volume Product Bualoi Banana in coconut milk Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangosteen Mango Tamarind Star gooseberry Price/Scoop 59 59 59 59 59 59 59 59 FEB 2,660 2,440 2,360 2,120 2,560 2,380 2,240 2,100 APR 2,800 2,660 2,460 2,260 2,680 2,620 2,400 2,220 MAY 2,820 2,680 2,460 2,240 2,720 2,680 2,460 2,260 JUN 2,700 2,520 2,320 2,200 2,700 2,700 2,420 2,140 AUG 2,600 2,380 2,280 2,100 2,460 2,400 2,280 2,000 SEP 2,520 2,320 2,220 2,120 2,420 2,320 2,220 2,020 OCT 2,580 2,480 2,380 2,280 2,500 2,380 2,280 2,080 NOV 2,740 2,540 2,440 2,340 2,680 2,440 2,320 2,120 DE C 2,8 20 2,6 80 2,5 60 2,4 20 2,7 80 2,5 20 2,4 80 2,2 40 Total 32,340 30,100 28,660 26,580 31,100 29,660 27,920 25,560
Year 2016 Total Sale Product Bualoi JAN 161660 FEB 156940 APR 165200 MAY 166380 JUN 159300 J U 1 5 AUG 153400 SEP 148680 OC T 152 NOV 161660 DEC 166380 Total 1908060
220 Banana in coconut milk Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangoste en Mango Tamarind Star gooseberr y Total 1148140 1112740 1185900 1198880 1162300 149860 143960 156940 158120 148680 1 4 1 4 140420 136880 146 320 140 420 149860 158120 1775900
142780
139240
145140
145140
136880
134520
130980
143960
151040
1690940
132160
125080
133340
132160
129800
1 2 1 4 1 4 1 3 1 2 1 1
123900
125080
134 520 147 500 140 420 134 520 122 720 111 864 0
138060
142780
1568220
152220 143960 135700 129800
151040 140420 132160 123900
158120 154580 141600 130980
160480 158120 145140 133340
159300 159300 142780 126260
145140 141600 134520 118000
142780 136880 130980 119180 107144 0
158120 143960 136880 125080
164020 148680 146320 132160 120950 0
1834900 1749940 1647280 1508040
1091500
1157580
13683280
Year 2017 Sale Volume Product Bualoi Banana in coconut milk Price/Scoop 59 59 FEB 2,800 2,660 APR 2,880 2,720 MAY 2,880 2,780 JUN 2,720 2,560 AUG 2,620 2,460 SEP 2,600 2,440 OCT 2,580 2,420 NOV 2,700 2,520 DE C 2,8 40 2,7 40 Total 32,880 31,000
Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangosteen Mango Tamarind Star gooseberry
59 59 59 59 59 59
2,540 2,400 2,760 2,500 2,440 2,220
2,600 2,460 2,820 2,560 2,500 2,280
2,640 2,440 2,820 2,580 2,480 2,240
2,420 2,260 2,580 2,460 2,320 2,180
2,260 2,140 2,580 2,400 2,260 2,060
2,240 2,120 2,560 2,380 2,240 2,040
2,220 2,100 2,540 2,360 2,220 2,020
2,320 2,200 2,700 2,700 2,420 2,140
2,6 80 2,4 80 2,8 00 2,7 20 2,5 60 2,2 20
29,320 27,580 32,220 30,040 28,500 25,900
Year 2017 Total Sale Product Bualoi Banana in coconut milk Sticky rice in coconut milk with durian Sticky rice in coconut milk with longan Mangoste en Mango Tamarind Star JAN 167560 159300 FEB 165200 156940 APR 169920 160480 MAY 169920 164020 JUN 160480 151040 JUL 158120 145140 AUG 154580 145140 SEP 153400 143960 OCT 152220 142780 NOV 159300 148680 DEC 167560 161660 Total 1939920 1829000
152220
149860
153400
155760
142780
140420
133340
132160
130980
136880
158120
1729880
143960
141600
145140
143960
133340
129800
126260
125080
123900
129800
146320
1627220
165200 149860 146320 133340
162840 147500 143960 130980
166380 151040 147500 134520
166380 152220 146320 132160
152220 145140 136880 128620
152220 141600 133340 125080
152220 141600 133340 121540
151040 140420 132160 120360
149860 139240 130980 119180
159300 159300 142780 126260
165200 160480 151040 130980
1900980 1772360 1681500 1528100
gooseberr y Total 1217760 1198880 1228380 1230740 1150500 1125720 1108020 1098580 1089140 116230 0 1241360 14008960
3.5 Marketing Expense

Milady Ice-cream has expense as follow : Brochure Price : 19,500 Baht / per year Web-site : miladyicecream.tumblr.com Price : 3,600 Baht / first year Next year 2,600 Baht Facebook : No expense (free advertising) ** Market Expense of Year 2013 (year 1) Market Expense of Year 1 (Baht)
Market Activities Brochure Web site Total market expense MAR 19,50 0 3,600 23,10 0 APR MAY JUN JUL AUG SEP OCT NOV DEC Total 19,500 3,600 23,100
Market Expense of Year 2014 (year 2) Market Expense of Year 2 (Baht)

Market Activities Brochure Web site Total market expense JAN 19,500 2,600 22,100 FEB APR MAY JUN JUL AUG SEP OC T NOV DEC Total 19,500 2,600 22,100

Market Activities Brochure Web site Total market expense JAN 2,600 2,600 FEB APR MAY JUN JUL AUG SEP OC T NOV DEC Total 2,600 2,600

Market Activities Brochure Web site Total market expense JAN 2,600 2,600 FEB APR MAY JUN JUL AUG SEP OC T NOV DEC Total 2,600 2,600
Market Activities Brochure Web site Total market expense
JAN 2,600 2,600
FEB
APR
MAY
JUN
JUL
AUG
SEP
OC T
NOV
DEC
Total 2,600 2,600
3.6 Conclusion in market feasibility

According to market analysis Milady Ice cream emphasizes and gives precedence to external factor to run the company for eliminate the problems that will happen in the future such as political/legal, economic, socio-cultural, demographic, and technological. We analyze about the competition in the market and we also analysis the competitors of our company that make us to know the competitive in the market and know the demand of customers what they wants and needs. These make our company know how we should do on step that we know how to make strengths beyond competitors, what are weaknesses, opportunities and treats of our company. So Milady Ice-cream thinks to create marketing mix strategy (4P) to make different from our competitors that our company know what we should provide to meet the needs of our target groups. The market forecast is an important thing that we should the feasibility to sell product or service in that market because this can point us to know that this business should launch or not. From sale forecast in 2013 2017 of our company we found that our products can sell at high volumes on high season and very high on peak period because there are many tourist visit there which are Songkran , Christmas and New Year and the sale are less and stable volumes on low season. Although on low season our sale will be less but from the environment analysis of Bangkok, we found that there are many festival in each year so there are tourist visit there continuously. We forecast our sale will be increase continuously and it will be stable after because the customer will know our products more and because of our promotion strategy they will impress with our products and service so our business will keep walking with word of month of our customers and Milady Ice cream will growth step by step
Chapter 4 Investment Analysis
4.1. Production and Operation Analysis 4.1.1 Product characteristics Milady Ice cream is show the characteristic of Thai sweet that Thai are know and foreigner want to try pack in the little scoop we call ice-cream also we search and uses a the best Quality of Thai ingredient. We made ice cream fresh and non Food Additives and Chemicals. We took some our ingredient from the best and well know store in Thailand Even though a half of our flavor are include with coconut milk Milady ice cream also considering in our consumer health we give a customer a healthy choice as a fruit sherbet ice cream. Ingredient
Coconut milk :
Coconut milk : from thr local farmer know as Mapraw Ka ti which is the best coconut milk its famous form its thick and rich flavor. Coconut milk is helps to maintain blood sugar places and Relaxes muscles and nerves
Reference: http://www.drgranny.com/2011/05/05/benefits-of-coconut-milk/
Bualoi ball:
we brought from famous
store name Khlong San know as a sticky and Chewy Bualoi ball and its have title in best Bualoi in Bangkok
Pink Tamarind: well know as a fruit that use in
many food in Thailand and its very good for you sore throats . amarind is a rich source of vitamins, fiber, potassium, magnesium and other nutrients necessary or good health. Reference: http://healthmad.com/alternative/10-benefits-of-tamarind/#ixzz2HOQulSZ9
Durian :
smelly fruit that if you not love it you
well hate its but so many people from other country want to try so our ice cream are help them try this exotic fruit easier and our durian are Mone Tonk its contains high amounts of vitamin C, potassium, sulfur and tryptophan Reference : http://liambean.hubpages.com/hub/What-are-the-Benefits-of-Durian
Cultivated banana: banana is use to make banana in coconut milk so Cultivated banana
are best suit in this sweet because of their sweetest. Bananas contain three natural sugars sucrose, fructose and glucose combined with fiber. A banana gives an instant, sustained and substantial boost of energy. Reference: http://forums.sureshkumar.net/health-fitness/20088-advantages-eatingbanana.html
Mangos teen:
know as a Queen of the fruit Thai people are use to this fruit and its get very low price sometime so we gave little help to local farmer for those time of the season
and mangos teen is good in vitamin C and provides about 12% of RDA per 100 g. Vitamin-C is a powerful water soluble anti-oxidant. Reference : http://www.nutrition-and-you.com/mangosteen.html
Young coconut: sweet

cream
soft of the coconut that we use to create more Texture to our ice
Sticky rice:
we brought from the well know store that run more than 6o years and their use the special sticky rice that very hard to find call Ekigiwgo rice
Rolled wafer: we use this instead of normal cone its gave a hint of Thai sweetness more
also our cone are made fresh everyday
Longan :
Longan fruit is good to nourish the intestinal and the absorption process, launched
urination, overcome worms, nourish the eyes, treat headaches, vaginal discharge and hernia problem. The longan root is also useful for blood circulation, even the longan leaf work as anti-inflammatory and fever reducer.
Reference:
http://prasetio30.blogspot.com/2011/08/benefit- of-longan-fruit.html
Mango: Mangoes are full packed with vitamins, minerals and anti-oxidants and contain
like all fruits very few proteins, fats and calories. They are perfect to replenish salts, vitamins and energy after physical exercise
reference: http://www.disabled world.com/artman/publish/mangoes.shtml#ixzz2HSLCcy9j
Gooseberries: They are also very high in
vitamin C and considerate moderate amounts of vitamins A and B-complex.
Our store gave a customer a option in Rolled wafer corn, eat inside store or take home all different way provide different advantage on its own such as take home cup are provide you easy and fast way to brought product and for the foreign customer are easy for them to get our product back to their home or event for some people buy our ice cream as a souvenir for their friend and family .
Reference: http://www.tumblr.com/tagged/icecream For special cone we use Rolled wafer instant its unique and delicious
For you that like to ate in our store the store provide a nice Thai atmosphere for you to touch, test and fell in every minute of you meal.
Ice cream Flavor
4.1.2 Production Process Our products choose best quality ingredients to make fruit flavors and Thai dessert flavors from best centre place. For ice cream fruit flavors, we choose fresh fruits from Thai market in Pathum Thani. We choose bua loy from Klong Sarn (Bangkok) - the title best bua loy in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok) - well known for a long time. Thai Market is the largest agriculture market of Thailand. It collected source and distribution agriculture product for both domestic and international and also provide utilities and facilities for customers. So, our customers can trust about our product because we choose the best raw materials for you surely. All of above, we will save our costs that we will deal with sellers, they will send the raw materials every Friday to our shop(just only one time of week) because we want to use the fresh things and our raw materials cannot keep it for long time. In addition, we can save the money about transportation because seller must be to distribution to customers for sure. We have Hazard analysis and critical control points (HACCP) is a systematic preventive to food safety and pharmaceutical safety in production processes that can cause the finished product to be unsafe, and designs measurements to reduce these risks to a safe level. The HACCP system can be used at all stages of a food chain, from food production and preparation processes including packaging, distribution, etc.
HACCP have seven principles Principle 1: Conduct a hazard analysis. Plans determine the food safety hazards and identify the preventive measures the plan can apply to control these hazards. Principle 2: Determine critical control points. A critical control point (CCP) is a point, step, or procedure in a food manufacturing process at which control can be applied and, as a result, a food safety hazard can be prevented, eliminated, or reduced to an acceptable level. Principle 3: Establish critical limits for each critical control point.
A critical limit is a criterion that separates acceptability from unacceptability. Principle 4: Establish critical control point monitoring requirements. Monitoring activities are necessary to ensure that the process is under control at each critical control point. Principle 5: Establish corrective actions. Taken when monitoring indicates that a particular CCP is not under control. Corrective action is any action to be taken when the results of monitoring at the CCP indicate a loss of control. Principle 6: Establish procedures for ensuring the HACCP system is working as intended. Verification is the application of methods, procedures, tests and other evaluations, in addition to monitoring to determine compliance with the HACCP Plan. Principle 7: Establish record keeping procedures. Establish documentation concerning all procedures and records appropriate to these principles and their application. The basic steps in the manufacturing of ice cream are generally as follows: 1:Raw materials 2:mixing 3:Homogenization (130 bar, 70C) 4:Aging (4C) 5:Freezing 6:Hardening (-32C) Our ice cream is made of various ingredients. We bought from a supplier, and added late in the process. All other ingredients are mixed in the beginning of the process. Then the mixture is heated to 60C before homogenization at 70C and 130 bar. The aging step at this temperature lasts for 1224 hours. Then the ice cream mix is frozen to -5C. The ice cream is quickly hard in a tunnel at -32C. The finished product is stored at least at -18C. Mixing: first selected the ingredients following our formulation (we had calculation about ingredients that how much we will use)and then blended together. Homogenization: an essential step in the manufacturing process. It is usually done at temperatures from 63-77C in a two stage homogenizer; the first stage operating at 2500 psi and the second one at 500 psi. Homogenization helps in reducing the size of the fat globules to 2 microns or less. It helps in preventing the fat separation during ageing, imparts smoother texture to product, improves whipping ability, reduces ageing period and reduces the quantity of stabilizer required.
aging: Ice cream mix is cooled to 0-4C immediately after homogenization and it is held at this temperature for 3 to 4 hours in the aging tanks. Aging of the ice cream mix is not required when sodium alginate is used as a stabilizer. Aging improves the body and texture of the ice cream, increases melting resistance and improves maximum over run. Freezing: After completing the aging process, the ice cream mix is subjected to freezing in a batch freezer or continuous ice cream freezer. Generally colors and flavors are added to the aged ice cream mix just before transferring the same in to the freezer or they can be added directly in to the freezer. In the freezing chamber, the ice cream mix is quickly frozen while being continuously agitated to incorporate air in a manner to produce and control the formation of large number of small ice crystals which will provide smooth body and texture, palatability and desired over run in the finished end product. When the ice cream is frozen to the required consistency, it is transferred to the packages of desired sizes and immediately placed in cold storage rooms. During the cold storage process, freezing and hardening is completed. The temperature of hardening is around -20C. The softy ice cream is usually drawn from the freezer at around -7C. Nature of freezing is very important in freezing process. It is always desirable to freeze the mix in a continuous freezer rather than in batch freezer as the former accomplishes the task within a few seconds whereas the latter does it in 5-10 min. Hardening: After the particulates have been added, the ice cream is packaged and is placed into a blast freezer at -30 to -40 C where most of the remainder of the water is frozen. Below about -25 C, ice cream is stable for indefinite periods without danger of ice crystal growth; however, above this temperature, ice crystal growth is possible and the rate of crystal growth is dependent upon the temperature of storage. This limits the shelf life of the ice cream. Preparing:
Ingredients of Ice-cream coconut cream and 2 cups coconut milk) -4 cups Coconut milk (2cups -1 cup Sugar 2-3 spoons Corn flour 1/2 teaspoon Salt In addictions, each of flavors have different steps to made ice cream (use different raw materials, ingredients, and add both of them differently)
Ingredients of Rolled wafer
-1 egg -1 egg white (do not use egg yolk) -1/2 cup sugar -2/3 cup wheat flour -2 spoons melted butter -1 spoon vanilla -1/8 spoon salt -2 spoons vegetable oil
1:Whisk 1chicken egg and 1 egg white together
2:Add sugar and whisk to combine around 1 minute
3:Add vanilla and salt
4:Divide wheat flour into three parts and gradually add wheat flour slowly until it depleted.
5:Add melted butter and stir the mixture. This step is finish about flour of rolled wafer
6:Apply the oil in machine and then lap the flour
7:Bake around 50-65 seconds (depend on each machine)
8:Put the wafer with wooden pin tightly
http://www.bloggang.com/mainblog.php?id=tastypastry&month=10-122009&group=10&gblog=20
4.1.3 Location Milady is located on Asiatique the riverfront (night market by the Chao Phraya River) , Charoenkrung District. Boasting an assortment of gastronomical delights and serving Thai, Chinese, Japanese, Italian , seafood and ice cream dishes in Town Square and Riverfront Districts which bring you to the comfortable and relaxed atmosphere at our riverfront promenade. It is on the way to Charoenkrung District and it is very easy to see.
Environment around Milady ice cream shop
http://www.bangkok.com/shopping-
mall/asiatique.htm
http://www.thaitravelfood.com/asiatique
4.1.4 Facility layout
8 Meter
Milady ice cream shop
4.1.5 Machine/tools/equipment Investment Equipment 1) Operations equipment Batch Freezer
Source: http://www.biggelato.com/batch_freezer Brand: Big Gelato Model: Batch Freezer B10A Information: Capacity of freezing cylinder : 6 litter , 10 litter Manufacturing time : 7-10 minutes per batch 220 V /1 / 50 Hz or 220v /1/ 60Hz Width : 450 mm Depth : 895 mm Height : 1400 mm Cooling by water or air Net Weight : 180 kg Refrigerant : R404A Expansion valve : Made by Danfross of Denmark Dasher speed from 150 rpm to 300 rpm adjustable Made in: USA or France Price: 320,000 Baht
Refrigerator
Source: http://www.sripiboon.com/product-th-795620-591468-, ++MIRAGE+++FZ+189G++6.4++( ).html Brand: MIRAGE Model: FZ 189G Information: Fix the cool Automatic Save energy Size 813x 603x823 mm Weight 43 kg Made in: Japan Price: 11,300 Baht
Cone maker
Source:http://solyn.en.alibaba.com/product/623778710213351848/Small_Waffle_cone_make r_machine.html Brand: 2 plate cone baker Model: ZU-2 Information:
2 plate cone baker Size 500X380X300 MM Volts 220-240V Hp: 2 KW Made in: Japan Price: 11,000 Baht
Soup Spoon
Source: http://pyhouseware2010.weloveshopping.com/store/product/view/Soup_Spoon_8.2519369230-en.html Brand: Soup Spoon 8.25 Model: MWSP2698 Information: Soup Spoon Made in: Thailand Price: 20Baht
Cooking cap
Source: http://www.jjthaibarsupply.com/store/product/view/ -22877750th.html Brand: No brand Model: 727 Information: Cooking hat Made in: Thailand Price: 27 Baht
Scissors
Source: http://www.thaioffice.co.th/price/price_.php?gr_temp=80653398&gr_lek=001262 Brand: Chang Model: OFE0380 Information: This Scissors brand is brand that provide high quality, easy to use for cute anything Made in: Thailand Price: 32 Baht
Electric stove
Source: http://market.onlineoops.com/231258 Brand: AJ Model: IN-005 Information: Use by electricity Have order for steamed, boiled, warm, grill, puff and etc 2,000 volts Made in: Thailand Price: 1,100 Baht
Table napkins
Source: http://www.jjthaibarsupply.com/store/product/view/ _12x12__22885838-th.html Brand: Model: 1816 Table napkins Information: Use for clean dirty things 1 dozen per pack Size 12 x 12 Made in: Thailand Price: 180 Baht
Pot
Source:http://www.kitchenwaremarket.com/oscommerce/catalog/product_reviews_info.php? products_id=22&reviews_id=4&osCsid=1fcd688d15ac8421fc54c2b1e2250200 Brand: ZEBRA Model: 6-SET Information: 6 pieces per set Size 18,20,22,24,26,28 Make with Stainless steel Made in: Thailand Price: 3,849 Baht
Bin
Source: http://www.dealfish.co.th/product-581828/ Brand: Dealfish Model: 77litter trashcan Information: Size 46*46*67 cm No wheel ,cover with the lid and a smooth swing Use for leave garbage Made in: Thailand Price: 590 Baht
Jug
Source: http://www.jjthaibarsupply.com/store/product/view/ _1.3__IS_1300-23005119-th.html Model: 1395 Price: 120 Baht Made in: Thailand Information: use for keep juice or other drinks
Dustpan
Source:http://www.trendyday.com/Product/0000667/-NCL-NCL? Paths=946 Brand: NCL Code: 0000667 Information: Plastic dustpan Made in: Thailand Price: 39 Baht
Sink
Source: http://www.boonthavorn.com/kitchen/product-detail.php?id=80270&PCODE=K Brand: Diamond Model: DM 080 SG Information: Use for watch plate Made in: Thailand Price: 5,800 Baht Faucet
Source: http://www.boonthavorn.com/kitchen/product-detail.php?id=80270&PCODE=K3 Brand: Rassland Model: M809A CROSS Information: This product is Faucet Made in: Thailand Price: 300 Baht
Strainer
Source:http://www.bkwater.com/shop/index.php?route=product %2Fproduct&path=60_68&product_id=103 Brand: PURE Model: CPB02-UV Information: This product is strainer, produce pure water, 32.0 x 42.0 x 21.5 cm, insurance for 5 year Made in: Thailand Price: 13,950 Baht
Apron
Source:http://www.jjthaibarsupply.com/store/product/view/ __03_NIXW-22878496-th.html Brand: No brand Model: 03-NIXW Information: This product is apron, use to protect from dirty of food Made in: Thailand Price: 95 Baht
Knife
Source: http://www.365bestprice.com/product-th-693378-3309499-+ (Paring+Knife)+11+cm+++DICK.html Brand: DICK Model: Paring Knife Information: Size 11cm (4 1/2) Made in: Germany Price: 259 Baht
Blender
Source: http://www.lazada.co.th/Philips-HR201170-47781.html Brand: Philips Model: HR2011/70 Information: 1.5 litters capacity 350 watts Made in: China Price: 1,390 Baht
Vegetable box
Source:http://pyhouseware2010.weloveshopping.com/store/product/view/ _2.4__-19683726-th.html Brand: Fresh Code: FCN259 Information: Box for keep fresh vegetables, size 16.5x 22.4x 8.9 cm, can put for 2.4 litters Made in: Thailand Price: 65 Baht
Kitchen counters cabinet
Source:http://www.furnituretohome.com/product/201741/ .html Brand: CUSIO Code: KC-CT-C-007 Information: Kitchen counters cabinet, size 1.8m Made in: Thailand Price: 9,250 Baht
Broom
Source: Brand: No brand
Model: PVC Information: Use for clean the floor, strong product Made in: Thailand Price: 18 Baht
Mop
Source: http://www.plazathai.com/show-282820.html Brand: Magic mop Model: Easy mop 360 degree Information: Use for clean the floor

Perfect Mop and Bucket Combo... Microfiber special instersecting strands that can be used wet or dry Amount of wetness/dryness is completely adjustable Use on any hard surface with water or your favorite cleaning solution without scratching
Foot Pump controls speed of spin on the spin bucket Super force-saving, time-saving, more power efficient Made in: India Price: 730 Baht
2) Administration Equipment
Air condition
Source: http://www.sumjob.com/aircon/ Brand: LG Model: S13-SBB6M Information: Reliable air conditioner, H1N1 filter, Anti-BAC filter & Triple filter Made in: Thailand Price: 15,900 Baht
Loudspeaker
Source: http://www.yopi.co.th/prd_1940205 Brand: Creative Inspire Model: M5300 (%.1 System) Information: Speaker, Specification:, - Satellite Speakers n/a, - Speaker Power 6 Watts RMS (5 channel) and 17 Watts RMS subwoofer Made in: China Price: 3,490 Baht
Telephone
115
Source: http://www.benzelectrical.com/product.detail_943922_th_4893929 Brand: Panasonic Model: KX-TG3600BX Information: Have 7 ringtones Speaker Phone Use by Battery Speed Dial 10 Number Made in: Japan Price: 970 Baht
Note book
Source: http://www.notebookfocus.com/notebook-spec/1625/Apple_MacBook_Air/ Brand: Apple Model: Apple MacBook Air Information: CPU - Intel Core i5-2557M (1.70GHz Turbo Boost up to 2.70GHz) 3MB L3 Cache GPU - Intel HD Graphics 3000 (Onboard) Chipset Mobile Intel HM65 Express Chipset 4 GB DDR3 Hard dice 128GB SSD [Solid State Drive] Made in: USA Price: 42,900 Baht Ice cream display freezer
116
Source: http://www.refrigeration-freezers.com/ri-fridges/scoop-ice-cream-display/fenicerange/C566DA57-E437-6E98-4140F829FC56AF99 Brand: FENICE RANGE Model: FENICE 118 Information: Fully Automatic Operation

Electronically Controlled Interior Light Accepts 5 Litre Napoli Pans (Not Supplied) High Storage Capacity (Understorage) NB Fenice 80 has No Understorage Fitted Castors Scoop Wash Needs Water & Waste Connection (optional part)
Adjustable Temperature 132x70x116 cm Made in: Italy Price: 82,925 Baht

Ice cream dipper
Source: http://www.plazathai.com/show-218146.html Brand: Ice cream dipper

117
Model: Information: Ability to Defrosting Fluid Have size 18,20,24 Size 20 can scoop ice-cream for 70g Made in: Thailand Price: 300 Baht
Ice cream tray
Source: http://www.chamangcatering.in.th/products Brand: Chamang Model: No model Information: Use for put ice-cream Size 26 x 16 and deep 10 cm Can put ice-cream for 2 kg Made in: Made in Thailand Price: 350 Baht Vacuum cleaner
Source: http://tvdirect.tarad.com/product-th-0-3138884-Dirt+Bullet+ .html Brand: Dirt Bullet Model: 2 in 1 Information: Use for clean the floor or the room 800 watt
118
Easy to use and light to carry Clean floors, rugs, curtains, carpets and cars Use blow function to clear leaves or a pump Transforms into a special pet brush
Made in: America Price: 1,990 Baht

Set table and chair
Source:http://www.nanagarden.com/--154553-4.html Brand: Suwann Model: 154553 Information: Make by wood Table high 70cm, width 70cm from the center Chair high 50cm,width 30cm form center Use for seating and place to eat Made in: Thailand Price: 2,500 Baht
Water glass
Source: http://www.kaew9.com/catalog.php?idp=40 Brand: Kaewpoollung Code: No.40

119
Information: Glass for drink water Made in: Thailand Price: 14 Baht
Washbasin
Brand: AMERICAN STANDARD Model: NEWTON Code: TF-0933-WT Information: use for wash hand Price: 655 Baht
Staff T-shirt
Source: http://www.aptshirt.com/store/product/view/ _TK__S__32__23_ -22295581-th.html Brand: No Brand Model: polo05

120
Information: T-shirt for employee Made in: Thailand Price: 100 Baht
Cashier Machine
Source: http://www.calculatorthailand.com/productinfo2.php?id=484 Brand: Casio Model: SE-C2000 Information: The SE-S2000 is a simple yet powerful cash register. It is designed to be easy to use, with drop loading receipt paper, a clear 2-line, backlit LCD display and help function for explaining common tasks. Made in: Japan Price: 15,200 Baht
Staff Cap
Source: http://www.xn--22cdk3e3b4be5dbp1ug.com// Brand: No Brand Model: No model Information: Hat Made in: Thailand Price: 35Baht
Apron 121
Source:http://www.jjthaibarsupply.com/store/product/view/ __2__03_HA2B-22882157-th.html Brand: No brand Model: 03-HA2B Information: This is an apron, use for protect from dirty, 2 pieces per set Made in: Thailand Price: 170 Baht 4.1.6 Logistic Management According to Council of Logistics Management (2004), Logistic management is all of process which involve with planning, operating and controlling of the organization. Moreover, it is managing the information and financing transaction. In order to movement, storage, warehousing, and distribution all of raw materials and the services by the most efficiency and the most effectiveness. Especially, all of them concern with the needs and the wants of customers too. Besides, the Logistics Management is the part of Supply chain Management. According to Utakri Nattavee(2009), Logistics is the part of the Supply Chain Management. It includes with the operating, the flow controlling, inventory, the efficiency and effectiveness services and the information technology from the source of raw materials to the final customers for respond the customers needs. www.nesdb.co.th http://202.44.34.134/teacher/nattavee/ Our transportation process Our products choose best quality ingredients to make fruit flavors and Thai dessert flavors from best centre place. For ice cream fruit flavors, we choose fresh fruits from Thai market in Pathum Thani. We choose bualoi from Klong Sarn (Bangkok) - the title best bualoi in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok) - well known for a long time. Thai Market is the largest agriculture market of Thailand. It collected source and distribution agriculture product for both domestic and international and also provide utilities and facilities for customers. So, our customers can trust about our product because we choose the best raw materials for you surely. All of raw material we transportation by Tuk-Tuk to our factory. After that we produce product day by day and sell our product to customers. The importance of channels of distribution
122
1) There are hundreds of thousands of marketing intermediaries whose job it is to help move goods from the raw-material state to producers and then on to consumers. 1.1. Marketing intermediaries are organization that assists in moving goods and services from producer to industrial and consumer users. They are organizations (formerly called "middlemen") in the middle of a series of organizations that join together to help distribute goods. A channel of distribution is the whole series of marketing intermediaries who join together to transport and store goods in their path from producers to consumers. A wholesaler is a marketing intermediary that sells to other organizations. A retailer is an organization that sells to ultimate consumers. 1.2 Channels of distribution enhance communication flows and the flow of money and title to goods. 1.3 The latest trend is to try to eliminate wholesalers and the need for retail stores by selling over the Internet.
2) Why marketing need intermediaries 2.1 Manufacturers dont always need marketing intermediaries to sell their goods to consumer and industrial markets. 2.2 Intermediaries perform certain functions better than most manufacturers. These functions include transportation, storage, selling, advertising, and relationship building. 2.3 Companies often outsource distribution to others. 2.4 Brokers are marketing intermediaries who bring buyers and sellers together and assist in negotiating an exchange, but do not take title to the goods.
3) How intermediaries created exchange efficiency 3.1 Intermediaries create exchange efficiency by decreasing the number of contacts needed to establish marketing exchanges. 3.2 Not only are intermediaries more efficient, but they are more effective than manufacturers. 3.3 Intermediaries were often better at performing their functions than a manufacturer or consumer could be. 3.4 Recently, technology has made it possible for manufacturers to reach consumers much more efficiently. Some manufacturers reach consumers directly on the Internet. Retailers are now so closely linked with manufacturers that they can get delivery several times a day. 3.5 Wholesalers are not yet obsolete, but must change their functions to remain viable. 4) The value versus the cost of intermediaries 4.1 Some people think that if we could get rid of intermediaries, we could greatly reduce the cost of the things we buy. 4.2 The text uses the example of Fiberfil to illustrate how marketing intermediaries facilitate the movement of goods.
123
4.3 Values discussed include: the value of not driving to Michigan to buy a box of cereal, the value of saving time, and effort by not having to drive to a wholesalers on the outskirts of town http://faculty.valenciacollege.edu/srusso/chapter15.htm
124
Therefore, Milady ice cream transportation processes by Tuk-Tuk from Thai market to our company following: The transportation raw materials from source to firm
125
4.1.7 Investment cost 1. Pre-operating cost The internet installing TOT leased line internet Premium Plus Package is suitable for the business which is quite connection with customer on social network. The setting fee is 4,000 Baht and the requested for service is 1,000 Baht. http://www.totisp.net The telephone installing The telephone setting fee (not include with VAT) 3,350/ telephone No. The juristic person should prepare as following: 1. The copy of the certification of the juristic person registration 2. The copy of ID card of the person who is the authority of the juristic person. 3. All of the documents must have the seal of the juristic person. http://www.tot.co.th http://www.toteservice.com/telephone_applications/solution_newline
126
The total pre- investment cost pre-investment cost The internet installing The telephone installing Total (Baht) Amount(Baht) 5,000 3,350 8,350
2. Investment cost 2.1 The decoration price Milady ice cream shop will decorate the shop as Thai design. Milady ice cream will decorate as same as standard ice cream shop. So from looking for another ice cream shop, we think that our shop will have the decoration price 89,000 bath. Source: http://www.thaifranchisecenter.com/directory/detail_thai.php?fcID=f000000692 2.2 Operations equipment No Description . 1 Batch Freezer 2 Refrigerator 3 Cone maker 4 Soup Spoon 5 Cooking cap 6 Scissors 7 Electric stove 8 Table napkins 9 Pot 10 Bin 11 Jug 12 Dustpan 13 Sink 14 Strainer 15 Apron(factory) 16 Knife 17 Blender 18 Vegetable box 19 Kitchen counters cabinet 20 Broom Amount 1 1 1 5 3 3 3 1dozen 1set 2 4 2 1 1 3 3 1 10 2 2 Price/unit 320,000 11,300 11,000 20 27 32 1,100 180 3,849 590 120 39 5,800 13,950 95 259 1,390 65 9,250 18 Total 320,000 11,300 11,000 100 81 96 3,300 180 3,849 1,180 480 78 5,800 13,950 285 777 1,390 650 18,500 36 life year 5 5 5 5 1 2 5 5 10 5 2 2 10 5 1 5 5 10 5 1
127
21
Mop Total (Baht)
730
730 393,762
2.3 Administration Equipment No Description Amount . 1. Air condition 2 2. Loudspeaker 1set 3. Telephone 1 4. Note book 1 5. Ice cream display freezer 1 6. Ice cream dipper 3 7. Ice cream tray 40 8. Vacuum cleaner 1 9. Set table and chair 5 10. Water glass 100 11. Washbasin 1 12. Staff T-shirt 12 13. Cashier Machine 1 14. 15. Staff Cap(shop) Apron(shop) Total (Baht) 8 2 pack
Price/unit 15,900 3,490 970 42,900 82,925 300 350 1,990 2,500 14 655 100 15,200 35 170
Total 31,800 3,490 970 42,900 82,925 900 14,000 1,990 12,500 1400 655 1200 15,200 280 340 210,550
Life year 10 5 10 5 10 5 5 10 10 2 10 2 10 2 2
No. 1 2 3
Total investment cost Description The decoration price Operation equipment Administration Equipment Total investment cost (Baht)
Price/unit
89,000 393,762 210,550 693,312
3. Depreciation of fix assets 3.1 Depreciation per year Year 1
Operation equipments Batch Freezer Refrigerator Cone maker Soup Spoon
Amount 320,000 11,300 11,000 100
Life time 10 5 5 5
Operating cost Less Depreciation time 9 4 4 4 32,000 2,260 2,200 20
Accumulate Depreciation 32,000 2,260 2,200 20
Less value 288,000 9,040 8,800 80

128
Cooking cap Scissors Electric stove Table napkins Pot Bin Jug Dustpan Sink Strainer Apron(factory) Knife Blender Vegetable box Kitchen counters cabinet Broom Mop Total (Baht)
81 96 3,300 180 3,849 1,180 480 78 5,800 13,950 285 777 1,390 650 18,500 36 730 393,762
1 2 5 5 10 5 2 2 10 5 1 5 5 10 5 1 5
0 1 4 4 9 4 1 1 9 4 0 4 4 9 4 0 4
81 48 660 36 384.9 236 240 39 580 2,790 285 155.4 278 65 3,700 36 146 46,240.3
81 48 660 36 384.9 236 240 39 580 2,790 285 155.4 278 65 3,700 36 146 46,240.3
0 48 2,640 144 3,464.1 944 240 39 5,220 11,160 0 621.6 1,112 585 14,800 0 584 347,521.7
Administration equipments Air condition Loudspeaker Telephone Note book Ice cream display freezer Ice cream dipper Ice cream tray Vacuum cleaner Set table and chair Water glass Washbasin Staff T-shirt Cashier Machine Staff Cap(shop) Apron(shop) Total (Baht)
Amount 31,800 3,490 970 42,900 82,925 900 8,400 1,990 12,500 1400 655 1200 15,200 280 340 204,950
Life time 10 5 10 5 10 5 5 10 10 2 10 2 10 2 2
Administration cost Less Depreciation time 9 4 9 4 9 4 4 9 9 1 9 1 9 1 1 3,180 698 97 8,580 8,292.5 180 1,680 199 1,250 700 65.5 600 1,520 140 170 27,352
Accumulate Depreciation 3,180 698 97 8,580 8,292.5 180 1,680 199 1,250 700 65.5 600 1,520 140 170 27,352
Less value 28,620 2,792 873 34,320 74,632.5 720 6,720 1,791 11,250 700 589.5 600 13,680 140 170 177,598
No. 1 2
Total depreciation of fix assets Description Depreciation Operating cost Administration cost 46,240.3 27,352
Accumulate Depreciation 46,240.3 27,352

129
Total depreciation of fix assets (Baht)
73,592.3
73,592.3
Year 2
Operation equipments Batch Freezer Refrigerator Cone maker Soup Spoon Cooking cap Scissors Electric stove Table napkins Pot Bin Jug Dustpan Sink Strainer Apron(factory) Knife Blender Vegetable box Kitchen counters cabinet Broom Mop Total (Baht)
Amount 288,000 9,040 8,800 80 0 48 2,640 144 3,464.1 944 240 39 5,220 11,160 0 621.6 1,112 585 14,800 0 584 347,521. 7
Life time 9 4 4 4 0 1 4 4 9 4 1 1 9 4 0 4 4 9 4 0 4
Operating cost Less Depreciation time 8 3 3 3 0 0 3 3 8 3 0 0 8 3 0 3 3 8 3 0 3 32,000 2,260 2,200 20 0 48 660 36 384.9 236 240 39 580 2,790 0 155.4 278 65 3,700 0 146 45,838.3
Accumulate Depreciation 64,000 4,520 4,400 40 0 96 1,320 72 769.8 472 480 78 1,160 5,580 0 310.8 556 130 7,400 0 292 91,676.6
Less value 256,000 6,780 6,600 60 0 0 1,980 108 3,079.2 708 0 0 4,640 8,370 0 466.2 834 520 11,100 0 438 301,683.4
Administration equipments Air condition Loudspeaker Telephone Note book Ice cream display freezer Ice cream dipper Ice cream tray Vacuum cleaner Set table and chair Water glass
Amount 28,620 2,792 873 34,320 74,632. 5 720 6,720 1,791 11,250 700
Life time 9 4 9 4 9 4 4 9 9 1
Administration cost Less Depreciation time 8 3 8 3 8 3 3 8 8 0 3,180 698 97 8,580 8,292.5 180 1,680 199 1,250 700
Accumulate Depreciation 6,360 1,396 194 17,160 16,585 360 3,360 398 2,500 1,400
Less value 25,440 2,094 776 25,740 66,340 540 5,040 1,592 10,000 0
130
Washbasin Staff T-shirt Cashier Machine Staff Cap(shop) Apron(shop) Total (Baht)
589.5 600 13,680 140 170 177,598
9 1 9 1 1
8 0 8 0 0
65.5 600 1,520 140 170 27,352
131 1,200 3,040 280 340 54,704
524 0 12,160 0 0 150,246
No. 1 2
Total depreciation of fix assets Description Depreciation Operating cost Administration cost Total depreciation of fix assets (Baht) 45,838.3 27,352 73,190.3
Accumulate Depreciation 91,676.6 54,704 146,380.6
Year 3
Operation equipments Batch Freezer Refrigerator Cone maker Soup Spoon Cooking cap Scissors Electric stove Table napkins Pot Bin Jug Dustpan Sink Strainer Apron(factory) Knife Blender Vegetable box Kitchen counters cabinet Broom Mop Total (Baht)
Amount 256,000 6,780 6,600 60 0 0 1,980 108 3,079.2 708 0 0 4,640 8,370 0 466.2 834 520 11,100 0 438 301,683. 4
Life time 8 3 3 3 0 0 3 3 8 3 0 0 8 3 0 3 3 8 3 0 3
Operating cost Less Depreciation time 7 2 2 2 0 0 2 2 7 2 0 0 7 2 0 2 2 7 2 0 2 32,000 2,260 2,200 20 0 0 660 36 384.9 236 0 0 580 2,790 0 155.4 278 65 3,700 0 146 45,511.3
Accumulate Depreciation 96,000 6,780 6,600 60 0 0 1,980 108 1,154.7 708 0 0 1,740 8,370 0 466.2 834 195 11,100 0 438 136533.9
Less value 224,000 4,520 4,400 40 0 0 1,320 72 2,694.3 472 0 0 4,060 5,580 0 310.8 556 455 7,400 0 292 256172.1
Administration equipments
Amount
Life time
Administration cost Less Depreciation time
Accumulate Depreciation
Less value
131
Air condition Loudspeaker Telephone Note book Ice cream display freezer Ice cream dipper Ice cream tray Vacuum cleaner Set table and chair Water glass Washbasin Staff T-shirt Cashier Machine Staff Cap(shop) Apron(shop) Total (Baht)
25,440 2,094 776 25,740 66,340 540 5,040 1,592 10,000 0 524 0 12,160 0 0 150,246
8 3 8 3 8 3 3 8 8 0 8 0 8 0 0
7 2 7 2 7 2 2 7 7 0 7 0 7 0 0
3,180 698 97 8,580 8,292.5 180 1,680 199 1,250 0 65.5 0 1,520 0 0 25,742
9,540 2,094 291 25,740 24,877.5 540 5,040 597 3,750 0 196.5 0 4,560 0 0 77,226
22,260 1,396 679 17,160 58,047.5 360 3,360 1,393 8,750 0 458.5 0 10,640 0 0 124,504
No. 1 2
Accumulate Depreciation 136533.9 77,226 213,759.9
Year 4
Operation equipments Batch Freezer Refrigerator Cone maker Soup Spoon Cooking cap Scissors Electric stove Table napkins Pot Bin Jug Dustpan Sink Strainer Apron(factory) Knife Blender
Amount 224,000 4,520 4,400 40 0 0 1,320 72 2,694.3 472 0 0 4,060 5,580 0 310.8 556
Life time 7 2 2 2 0 0 2 2 7 2 0 0 7 2 0 2 2
Operating cost Less Depreciation time 6 1 1 1 0 0 1 1 6 1 0 0 6 1 0 1 1 32,000 2,260 2,200 20 0 0 660 36 384.9 236 0 0 580 2,790 0 155.4 278
Accumulate Depreciation 128,000 9,040 8,800 80 0 0 2,640 144 1,539.6 944 0 0 2,320 11,160 0 621.6 1,112
Less value 192,000 2,260 2,200 20 0 0 660 36 2,309.4 236 0 0 3,480 2,790 0 155.4 278
132
Vegetable box Kitchen counters cabinet Broom Mop Total (Baht)
455 7,400 0 292 256,172. 1
7 2 0 2
6 1 0 1
65 3,700 0 146 45,511.3
260 14,800 0 584 182,045.2
390 3,700 0 146 210,660.8
Amount 22,260 1,396 679 17,160 58,047. 5 360 3,360 1,393 8,750 0 458.5 0 10,640 0 0 124504
Administration cost Life Less Depreciation time time 7 2 7 2 7 2 2 7 7 0 7 0 7 0 0 6 1 6 1 6 1 1 6 6 0 6 0 6 0 0 3,180 698 97 8,580 8,292.5 180 1,680 199 1,250 0 65.5 0 1,520 0 0 25,742
Accumulate Depreciation 12,720 2,792 388 34,320 33,170 720 6,720 796 5,000 0 262 6,080 0 0 102,968
Less value 19,080 698 582 8,580 49,755 180 1,680 1,194 7,500 0 393 0 9,120 0 0 98,762
No. 1 2
Accumulate Depreciation 182,045.2 102,968 285,013.2
Year 5
Operation equipments Batch Freezer Refrigerator Cone maker Soup Spoon Cooking cap
Amount 192,000 2,260 2,200 20 0
Life time 6 1 1 1 0
Operating cost Less Depreciation time 5 0 0 0 0 32,000 2,260 2,200 20 0
Accumulate Depreciation 160,000 11,300 11,000 100 0
Less value 160,000 0 0 0 0

133
Scissors Electric stove Table napkins Pot Bin Jug Dustpan Sink Strainer Apron(factory) Knife Blender Vegetable box Kitchen counters cabinet Broom Mop Total (Baht)
0 660 36 2,309.4 236 0 0 3,480 2,790 0 155.4 278 390 3,700 0 146 210,660. 8
0 1 1 6 1 0 0 6 1 0 1 1 6 1 0 1
0 0 0 5 0 0 0 5 0 0 0 0 5 0 0 0
0 660 36 384.9 236 0 0 580 2,790 0 155.4 278 65 3,700 0 146 45,511.3
0 3,300 180 1,924.5 1,180 0 0 2,900 13,950 0 777 1,390 325 18,500 0 730 227,556.5
0 0 0 1,924.5 0 0 0 2,900 0 0 0 0 325 0 0 0 165,149.5
Amount 19,080 698 582 8,580 49,755 180 1,680 1,194 7,500 0 393 0 9,120 0 0 98,762
Life time 6 1 6 1 6 1 1 6 6 0 6 0 6 0 0
Administration cost Less Depreciation time 5 0 5 0 5 0 0 5 5 0 5 0 5 0 0 3,180 698 97 8,580 8,292.5 180 1,680 199 1,250 0 65.5 0 1,520 0 0 25,742
Accumulate Depreciation 15,900 3,490 485 42,900 41,462.5 900 8,400 995 6,250 0 327.5 0 7,600 0 0 128,710
Less value 15,900 0 485 0 41,462.5 0 0 995 6,250 0 327.5 0 7,600 0 0 73,020
No. 1 2
Total depreciation of fix assets Description Depreciation Operating cost Administration cost 45,511.3 25,742
Accumulate Depreciation 227,556.5 128,710

134
Total depreciation of fix assets (Baht)
71,253.3
356,266.5
135
3.2 Depreciation per months

Year 1 Operation equipment Batch Freezer A m 3 2 Jan 2,666.67 Feb 2,666.6 7 M Apr a r 2 2,666.67 , 6 6 6 . 6 7 1 188.33 8 8 . 3 3 1 183.33 8 3 . 3 3 1 1.67 . 6 7 6 6.75 . 7 5 4 4 5 55 5 3 3 3 32.08 2 . Operating Cost May Jun 2,666.6 7 2,666.67 Jul 2,66 6.67 Aug 2,666.67 Sep 2,666.67 Oct 2,666.6 7 Nov 2,666.67 Dec 2,666.67 Total 32,000
Refrigerator
1 1
188.33
188.33
188.33
188.33
188. 33
188.33
188.33
188.33
188.33
188.33
2,260
Cone maker
1 1
183.33
183.33
183.33
183.33
183. 33
183.33
183.33
183.33
183.33
183.33
2,200
Soup Spoon
1 0 8 1 9 6 3 , 1 8 3 ,
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
20
Cooking cap
6.75
6.75
6.75
6.75
6.75
6.75
6.75
6.75
6.75
6.75
81
Scissors Electric stove Table napkins Pot
4 55 3 32.08
4 55 3 32.08
4 55 3 32.08
4 55 3 32.08
4 55 3 32.0 8
4 55 3 32.08
4 55 3 32.08
4 55 3 32.08
4 55 3 32.08
4 55 3 32.08
48 660 36 384.9
Bin
1 ,
19.67
19.67
Jug Dustpan
4 8 7 8 5 ,
20 3.25
20 3.25
Sink
48.33
48.33
Strainer
1 3
232.5
232.5
Apron(factory)
2 8
23.75
23.75
Knife
7 7
12.95
12.95
Blender
1 ,
23.17
23.17
Vegetable box
6 5
5.42
5.42
0 8 1 9 . 6 7 2 0 3 . 2 5 4 8 . 3 3 2 3 2 . 5 2 3 . 7 5 1 2 . 9 5 2 3 . 1 7 5 . 4 2
19.67
19.67
19.67
19.6 7
19.67
19.67
19.67
19.67
19.67
236
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
240 39
48.33
48.33
48.33
48.3 3
48.33
48.33
48.33
48.33
48.33
580
232.5
232.5
232.5
232. 5
232.5
232.5
232.5
232.5
232.5
2,790
23.75
23.75
23.75
23.7 5
23.75
23.75
23.75
23.75
23.75
285
12.95
12.95
12.95
12.9 5
12.95
12.95
12.95
12.95
12.95
155.4
23.17
23.17
23.17
23.1 7
23.17
23.17
23.17
23.17
23.17
278
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
65
1 8
308.33
308.33
Broom Mop
3 6 7 3
3 12.17
3 12.17
Total (Baht)
3 9
3,853.37
3,853.3 7
3 308.33 0 8 . 3 3 3 3 1 12.17 2 . 1 7 3 3,853.37 , 8 5 3 . 3 7
308.33
308.33
308. 33
308.33
308.33
308.33
308.33
308.33
3,700
3 12.17
3 12.17
3 12.1 7
3 12.17
3 12.17
3 12.17
3 12.17
3 12.17
36 146
3,853.3 7
3,853.37
3,85 3.37
3,853.37
3,853.37
3,853.3 7
3,853.37
3,853.37
46,094.3
Operation equipment Air condition Loudspeaker
A m 3 1 3 ,
Jan 265 58.17
Feb 265 58.17
Telephone
9 7
8.08
8.08
M a r 2 6 5 5 8 . 1 7 8 . 0 8
Apr 265 58.17
Administration Cost May Jun 265 58.17 265 58.17
Jul 265 58.17
Aug 265 58.17
Sep 265 58.17
Oct 265 58.17
Nov 265 58.17
Dec 265 58.17
Total 3,180 698
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
97
Note book Ice cream display freezer
4 2 8 2
715 691.04
715 691.04
Ice cream dipper Ice cream tray Vacuum cleaner
9 0 8 , 1 ,
15 140 16.58
15 140 16.58
Set table and chair
1 2
104.17
104.17
Water glass
1 4
58.33
58.33
Washbasin
6 5 1 2 1 5
5.46
5.46
Staff T-shirt Cashier Machine
50 126.67
50 126.67
7 1 5 6 9 1 . 0 4 1 5 1 4 0 1 6 . 5 8 1 0 4 . 1 7 5 8 . 3 3 5 . 4 6 5 0 1 2 6 . 6 7
715 691.04
715 691.04
715 691.04
715 691.0 4
715 691.04
715 691.04
715 691.04
715 691.04
715 691.04
8,580 8,292.5
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
180 1,680 199
104.17
104.17
104.17
104.1 7
104.17
104.17
104.17
104.17
104.17
1,250
58.33
58.33
58.33
58.33
58.33
58.33
58.33
58.33
58.33
700
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
65.5
50 126.67
50 126.67
50 126.67
50 126.6 7
50 126.67
50 126.67
50 126.67
50 126.67
50 126.67
600 1,520
Staff Cap(shop)
2 8
11.67
11.67
Apron(shop)
3 4
14.17
14.17
Total (Baht)
2 0
2,279.34
2,279.3 4
1 1 . 6 7 1 4 . 1 7 2 , 2 7 9 . 3 4
11.67
11.67
11.67
11.67
11.67
11.67
11.67
11.67
11.67
140
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
170
2,279.34
2,279.3 4
2,279.34
2,279 .34
2,279.34
2,279.34
2,279.3 4
2,279.34
2,279.34
27,352
Year 2 Operation equipment Batch Freezer A m

2 8
Jan 2,666.67
Feb 2,666.6 7
M Apr a r 2 2,666.67 , 6 6 6 . 6 7
Operating Cost May Jun 2,666.6 7 2,666.67
Jul 2,66 6.67
Aug 2,666.67
Sep 2,666.67
Oct 2,666.6 7
Nov 2,666.67
Dec 2,666.67
Total 32,000
Refrigerator
9 ,
188.33
188.33
Cone maker
8 ,
183.33
183.33
Soup Spoon
8 0
1.67
1.67
Cooking cap Scissors Electric stove Table napkins Pot
0 4 8 2 , 1 4 3 ,
0 4 55 3 32.08
0 4 55 3 32.08
Bin
9 4
19.67
19.67
Jug Dustpan
2 4 3 9
20 3.25
20 3.25
Sink
5 ,
48.33
48.33
1 8 8 . 3 3 1 8 3 . 3 3 1 . 6 7 0 4 5 5 3 3 2 . 0 8 1 9 . 6 7 2 0 3 . 2 5 4 8 . 3
188.33
188.33
188.33
188. 33
188.33
188.33
188.33
188.33
188.33
2,260
183.33
183.33
183.33
183. 33
183.33
183.33
183.33
183.33
183.33
2,200
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
1.67
20
0 4 55 3 32.08
0 4 55 3 32.08
0 4 55 3 32.08
0 4 55 3 32.0 8
0 4 55 3 32.08
0 4 55 3 32.08
0 4 55 3 32.08
0 4 55 3 32.08
0 4 55 3 32.08
0 48 660 36 384.9
19.67
19.67
19.67
19.6 7
19.67
19.67
19.67
19.67
19.67
236
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
20 3.25
240 39
48.33
48.33
48.33
48.3 3
48.33
48.33
48.33
48.33
48.33
580
Strainer
1 1
232.5
232.5
Apron(factory) Knife
0 6 2
0 12.95
0 12.95
Blender
1 ,
23.17
23.17
Vegetable box
5 8
5.42
5.42
1 4
308.33
308.33
Broom Mop
0 5 8
0 12.17
0 12.17
Total (Baht)
3 4
3819.87
3819.87
3 2 232.5 3 2 . 5 0 0 1 12.95 2 . 9 5 2 23.17 3 . 1 7 5 5.42 . 4 2 3 308.33 0 8 . 3 3 0 0 1 12.17 2 . 1 7 3 3819.87 8 1 9 . 8 7
232.5
232.5
232. 5
232.5
232.5
232.5
232.5
232.5
2,790
0 12.95
0 12.95
0 12.9 5
0 12.95
0 12.95
0 12.95
0 12.95
0 12.95
0 155.4
23.17
23.17
23.1 7
23.17
23.17
23.17
23.17
23.17
278
5.42
5.42
5.42
5.42
5.42
5.42
5.42
5.42
65
308.33
308.33
308. 33
308.33
308.33
308.33
308.33
308.33
3,700
0 12.17
0 12.17
0 12.1 7
0 12.17
0 12.17
0 12.17
0 12.17
0 12.17
0 146
3819.87
3819.87
3819 .87
3819.87
3819.87
3819.8 7
3819.87
3819.87
45838.3
Operation equipment Air condition Loudspeaker
A m 3 1 3 ,
Jan 265 58.17
Feb 265 58.17
Telephone
9 7 4 2 8 2
8.08
8.08
Note book Ice cream display freezer
715 691.04
715 691.04
Ice cream dipper Ice cream tray Vacuum cleaner
9 0 8 , 1 ,
15 140 16.58
15 140 16.58
Set table and chair
1 2
104.17
104.17
M a r 2 6 5 5 8 . 1 7 8 . 0 8 7 1 5 6 9 1 . 0 4 1 5 1 4 0 1 6 . 5 8 1 0
Apr 265 58.17
Administration Cost May Jun 265 58.17 265 58.17
Jul 265 58.17
Aug 265 58.17
Sep 265 58.17
Oct 265 58.17
Nov 265 58.17
Dec 265 58.17
Total 3,180 698
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
8.08
97
715 691.04
715 691.04
715 691.04
715 691.0 4
715 691.04
715 691.04
715 691.04
715 691.04
715 691.04
8,580 8,292.5
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
15 140 16.58
180 1,680 199
104.17
104.17
104.17
104.1 7
104.17
104.17
104.17
104.17
104.17
1,250
Water glass
1 4
58.33
58.33
Washbasin
6 5 1 2 1 5
5.46
5.46
Staff T-shirt Cashier Machine
50 126.67
50 126.67
Staff Cap(shop)
2 8
11.67
11.67
Apron(shop)
3 4
14.17
14.17
Total (Baht)
1 7
2,279.34
2,279.3 4
4 . 1 7 5 8 . 3 3 5 . 4 6 5 0 1 2 6 . 6 7 1 1 . 6 7 1 4 . 1 7 2 , 2 7 9 . 3 4
58.33
58.33
58.33
58.33
58.33
58.33
58.33
58.33
58.33
700
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
5.46
65.5
50 126.67
50 126.67
50 126.67
50 126.6 7
50 126.67
50 126.67
50 126.67
50 126.67
50 126.67
600 1,520
11.67
11.67
11.67
11.67
11.67
11.67
11.67
11.67
11.67
140
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
170
2,279.34
2,279.3 4
2,279.34
2,279 .34
2,279.34
2,279.34
2,279.3 4
2,279.34
2,279.34
27,352
Year 3 Operating Cost Operation equipment Batch Freezer Refrigerator Cone maker Soup Spoon Cooking cap Scissors Electric stove Table napkins Pot Bin Jug Dustpan Sink Strainer Apron(factory) Knife Blender Vegetable box Kitchen counters cabinet Amount 256,000 6,780 6,600 60 0 0 1,980 108 3,079.20 708 0 0 4,640 8,370 0 466.2 834 520 11,100 Jan 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Feb 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Mar 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Apr 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 May 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Jun 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Jul 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Aug 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Sep 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Oct 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Nov 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Dec 2,666.6 7 188.33 183.33 1.67 0 0 55 3 32.08 19.67 0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 Total 32,000 2,260 2,200 20 0 0 660 36 384.9 236 0 0 580 2,790 0 155.4 278 65 3,700
Broom Mop Total (Baht)
0 438 301,683.4 0
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 12.17 3,792.6 2
0 146 45,511.44
Administration Cost Operation equipment Air condition Loudspeaker Telephone Note book Ice cream display freezer Ice cream dipper Ice cream tray Vacuum cleaner Set table and chair Water glass Washbasin Staff T-shirt Cashier Machine Staff Cap(shop) Apron(shop) Total (Baht) Amount 25,440 2,094 776 25,740 66,340 540 5,040 1,592 10,000 0 524 0 12,160 0 0 25,440 Jan 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Feb 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Mar 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Apr 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 May 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Jun 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Jul 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Aug 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Sep 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Oct 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Nov 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Dec 265 58.17 8.08 715 691.04 15 140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17 Total 3,180 698 97 8,580 8,292.50 180 1,680 199 1,250 0 65.5 0 1,520 0 0 25742.04
Year 4 Operation equipment Batch Freezer A m ou nt 22 4, 00 0 4, 52 0 4, 40 0 40 0 0 1, 32 0 72 2, 69 4. 30 47 2 0 0 4, 06 0 5, 58 Jan Feb M ar 2, 66 6. 67 18 8. 33 18 3. 33 1. 67 0 0 55 3 32 .0 8 19 .6 7 0 0 48 .3 3 23 2. Apr Operating Cost May Jun Jul Aug Sep Oct Nov Dec Total
2,666.67
2,666.67
2,666.67
2,666.67
2,66 6.67 188. 33 183. 33 1.67 0 0 55 3 32.0 8 19.6 7 0 0 48.3 3 232. 5
2,666.67
2,666.67
2,666. 67 188.33 183.33 1.67 0 0 55 3 32.08
2,666.67
2,666.67
2,666.67
32,000
Refrigerator Cone maker Soup Spoon Cooking cap Scissors Electric stove Table napkins Pot
188.33 183.33 1.67 0 0 55 3 32.08
188.33 183.33 1.67 0 0 55 3 32.08
188.33 183.33 1.67 0 0 55 3 32.08
188.33 183.33 1.67 0 0 55 3 32.08
188.33 183.33 1.67 0 0 55 3 32.08
188.33 183.33 1.67 0 0 55 3 32.08
188.33 183.33 1.67 0 0 55 3 32.08
188.33 183.33 1.67 0 0 55 3 32.08
188.33 183.33 1.67 0 0 55 3 32.08
2,260 2,200 20 0 0 660 36 384.9
Bin Jug Dustpan Sink Strainer
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
19.67 0 0 48.33 232.5
236 0 0 580 2,790
Apron(factory) Knife Blender Vegetable box Kitchen counters cabinet Broom Mop Total (Baht)
0 0 31 0. 8 55 6 45 5 7, 40 0 0 29 2 25 6, 17 2. 10
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
5 0 12 .9 5 23 .1 7 5. 42 30 8. 33 0 12 .1 7 3, 79 2. 62
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 12.9 5 23.1 7 5.42 308. 33 0 12.1 7 3,79 2.62
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 12.95 23.17 5.42 308.33 0 12.17 3,792. 62
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 155.4 278 65 3,700 0 146 45,511.4 4
Administration Cost Operation equipment Air condition Loudspeaker Telephone Note book Ice cream display freezer Ice cream dipper Amount 22,260 1,396 679 17,160 58,047.5 0 360 Jan 265 58.17 8.08 715 691.04 15 Feb 265 58.17 8.08 715 691.04 15 Mar 265 58.17 8.08 715 691.04 15 Apr 265 58.17 8.08 715 691.04 15 May 265 58.17 8.08 715 691.04 15 Jun 265 58.17 8.08 715 691.04 15 Jul 265 58.17 8.08 715 691.04 15 Aug 265 58.17 8.08 715 691.04 15 Sep 265 58.17 8.08 715 691.04 15 Oct 265 58.17 8.08 715 691.04 15 Nov 265 58.17 8.08 715 691.04 15 Dec 265 58.17 8.08 715 691.04 15 Total 3,180 698 97 8,580 8,292.50 180
Ice cream tray Vacuum cleaner Set table and chair Water glass Washbasin Staff T-shirt Cashier Machine Staff Cap(shop) Apron(shop) Total (Baht)
3,360 1,393 8,750 0 458.5 0 10,640 0 0 124504
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
140 16.58 104.17 0 5.46 0 126.67 0 0 2145.17
1,680 199 1,250 0 65.5 0 1,520 0 0 25742.04
Year 5 Operation equipment Batch Freezer Refrigerator Cone maker Soup Spoon Cooking cap Scissors Electric stove Table napkins Pot Bin
Amount 192,000 2,260 2,200 20 0 0 660 36 2,309.40 236
Jan 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Feb 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Mar 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Apr 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
May 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Jun 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Jul 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Aug 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Sep 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Oct 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Nov 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Dec 2,666.67 188.33 183.33 1.67 0 0 55 3 32.08 19.67
Total 32,000 2,260 2,200 20 0 0 660 36 384.9 236
Jug Dustpan Sink Strainer Apron(factory) Knife Blender Vegetable box Kitchen counters cabinet Broom Mop Total (Baht)
0 0 3,480 2,790 0 155.4 278 390 3,700 0 146 210,660.8 0
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 48.33 232.5 0 12.95 23.17 5.42 308.33 0 12.17 3,792.62
0 0 580 2,790 0 155.4 278 65 3,700 0 146 45,511.44
Administration Cost Operation equipment Air condition Loudspeaker Telephone Note book Ice cream display freezer Ice cream dipper Ice cream tray Vacuum cleaner Set table and chair Amount 19,080 698 582 8,580 49,755 180 1,680 1,194 7,500 Jan 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Feb 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Mar 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Apr 265 58.17 8.08 715 691.04 15 140 16.58 104.17 May 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Jun 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Jul 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Aug 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Sep 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Oct 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Nov 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Dec 265 58.17 8.08 715 691.04 15 140 16.58 104.17 Total 3,180 698 97 8,580 8,292.50 180 1,680 199 1,250
Water glass Washbasin Staff T-shirt Cashier Machine Staff Cap(shop) Apron(shop) Total (Baht)
0 393 0 9,120 0 0 98,762
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 5.46 0 126.67 0 0 2145.17
0 65.5 0 1,520 0 0 25742.04
Chapter 5 Operation Analysis
5.1 Raw material

Want to sell 480 scoop of ice cream 1 flavor 3 tray 1 tray 2 kg So we need 6 kg of ice cream in each flavor
Use 1 kg fruit foe ice cream 1 Kg use 6 Kg per day pink tamarind Durian Cultivated banana Mangos teen price 48 baht /kg 33 baht /kg 19 baht /kg 20 baht /kg bath per day 288 198 114 120
Longan Gooseberries Banana
25 baht/ kg 20 baht /kg 30 baht/ kg
150 120 180
Use for 3 flavor ,800 g per 1 Kg of ice cream Coconut milk 30. 75 baht/ kg 442.8
Use 100g Bualoi ball 88 baht /kg 8.8
Use 100g Young coconut 16.5 baht/ kg 1.65
Use 50 g for scoop, sell 120 scoop Sticky rice 120 baht /kg 720
wheat flour
16 baht /kg
16
Corn flour
14 baht kg
Egg 12
3 baht
180 kg for 1 kg 4 flavor(sherbet), 450kg for 1 kg 4 flavor (ice cream ) Sugar 23.5 baht /kg 355 .32
Salt
7 baht/ kg
Use 180 g per 1kg flour Palm sugar. 34 baht /kg 19
Reference: http://www.talaadthai.com/price/default_new.php http://www.taladsimummuang.com/dmma/Portals/default.aspx
5.1.1 Raw material cost

Year(1)
Fruits (kg) 1 Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Coconut milk Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar Cost per each one Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Coconut milk Average(Baht/kg) 288 198 114 120 150 120 180 442.8 Ice-cream 0.10 Kg per year 2,160 2,160 2,160 2,160 2,160 2,160 2,160 5,184 860 720 830 510 340 360 2250 810 740 27,724 Total(Baht) 622,080 427,680 246,240 259,200 324,000 259,200 388,800 2,295,475
Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar total Monthly Winter Summer Rainy 0.32 0.48 0.2
8.8 1.65 720 16 2 12 355.32 1 19
7,568 1,188 597,600 8,160 680 4,320 799,470 810 14,060 6,256,531
2002,090 3,003,135 1,251,306 6,256,531
500,523 750,784 312,827
Year(2)
Fruits (kg) 1 Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Ice-cream 0.10 Kg per year 2,160 2,160 2,160 2,160 2,160 2,160 2,160
Coconut milk Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar Cost per each one Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Coconut milk Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar total Average(Baht/kg) 288 198 114 120 150 120 180 442.8 8.8 1.65 720 16 2 12 355.32 1 19
5,184 860 720 830 510 340 360 2250 810 740 27,724 Total(Baht) 622,080 427,680 246,240 259,200 324,000 259,200 388,800 2,295,475 7,568 1,188 597,600 8,160 680 4,320 799,470 810 14,060 6,256,531
Monthly Winter Summer Rainy 0.32 0.48 0.2 2002,090 3,003,135 1,251,306 6,256,531 500,523 750,784 312,827
Year(3)
Fruits (kg) 1 Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Coconut milk Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar Ice-cream 0.10 Kg per year 2,160 2,160 2,160 2,160 2,160 2,160 2,160 5,184 860 720 830 510 340 360 2250 810 740
Cost per each one Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Coconut milk Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar total Monthly Winter Summer Rainy 0.32 0.48 0.2
Average(Baht/kg) 288 198 114 120 150 120 180 442.8 8.8 1.65 720 16 2 12 355.32 1 19
27,724 Total(Baht) 622,080 427,680 246,240 259,200 324,000 259,200 388,800 2,295,475 7,568 1,188 597,600 8,160 680 4,320 799,470 810 14,060 6,256,531
2002,090 3,003,135 1,251,306 6,256,531
500,523 750,784 312,827
Year(4)
Fruits (kg) 1 Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Coconut milk Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar Cost per each one Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Coconut milk Average(Baht/kg) 288 198 114 120 150 120 180 442.8 Ice-cream 0.10 Kg per year 2,160 2,160 2,160 2,160 2,160 2,160 2,160 5,184 860 720 830 510 340 360 2250 810 740 27,724 Total(Baht) 622,080 427,680 246,240 259,200 324,000 259,200 388,800 2,295,475
Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar total Monthly Winter Summer Rainy 0.32 0.48 0.2
8.8 1.65 720 16 2 12 355.32 1 19
7,568 1,188 597,600 8,160 680 4,320 799,470 810 14,060 6,256,531
2002,090 3,003,135 1,251,306 6,256,531
500,523 750,784 312,827
Year(5)
Fruits (kg) 1 Pink tamarind Durian Cultivated banana Mangos teen Longan Ice-cream 0.10 Kg per year 2,160 2,160 2,160 2,160 2,160
Gooseberries Banana Coconut milk Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar Cost per each one Pink tamarind Durian Cultivated banana Mangos teen Longan Gooseberries Banana Coconut milk Bualoi ball Young coconut Sticky rice wheat flour Corn flour Egg Sugar Salt Palm sugar total Average(Baht/kg) 288 198 114 120 150 120 180 442.8 8.8 1.65 720 16 2 12 355.32 1 19
2,160 2,160 5,184 860 720 830 510 340 360 2250 810 740 27,724 Total(Baht) 622,080 427,680 246,240 259,200 324,000 259,200 388,800 2,295,475 7,568 1,188 597,600 8,160 680 4,320 799,470 810 14,060 6,256,531
Monthly Winter Summer Rainy 0.32 0.48 0.2 2002,090 3,003,135 1,251,306 6,256,531 500,523 750,784 312,827
5.2 Direct labor cost

Year (1)
Person Factory workers Total
Amount
Salary 9,000
Total 27,000 27,000

May
27,000
Yearly 324,000 324,000

Jul
27,000
Bonus(2m onths)/pers on -
Total bonus Nov

27,000
Jan
27,000
Feb
27,000
Mar
27,000
Apr
27,000
Jun
27,000
Aug
27,000
Sep
27,000
Oct
27,000
Dec
27,000
Total
324,000
Factory workers Bonus(1 years)/ person Factory workers Total
324,000
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
324,000
Year (2)
Amount
Salary 9,000
Total 27,000 27,000

May
27,000
Yearly 324,000 324,000

Jul
27,000
Bonus(2m onths)/pers on -
Total bonus Nov

27,000
Jan
27,000
Feb
27,000
Mar
27,000
Apr
27,000
Jun
27,000
Aug
27,000
Sep
27,000
Oct
27,000
Dec
27,000
Total
324,000
324,000
324,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
27,000
33,000
324,000
Year (3)
Person Factory workers Total 3 Salary 10,500 Total 31,500 31,500 Yearly 378,000 378,000 Bonus(2m onths)/pers on 3,000 Total bonus 9,000 9,000
Amount
Jan
31,500
Feb
31,500
Mar
31,500
Apr
31,500
May
31,500
Jun
31,500
Jul
31,500
Aug
31,500
Sep
31,500
Oct
31,500
Nov
31,500
Dec
31,500
Total
378,000
378,000
9,000 387,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
9,000 40,500
9,000 387,000
Year (4)
Amount
Salary 10,500
Total 31,500 31,500

May
31,500
Yearly 378,000 378,000

Jul
31,500
Bonus(2m onths)/pers on 3,000
Total bonus 9,000 9,000

Nov
31,500
Jan
31,500
Feb
31,500
Mar
31,500
Apr
31,500
Jun
31,500
Aug
31,500
Sep
31,500
Oct
31,500
Dec
31,500
Total
378,000
378,000
9,000 387,000
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
9,000 40,500
9,000 387,000
Year (5)
Amount
Salary 12,000
Total 36,000 36,000

May
36,000
Yearly 432,000 432,000

Jul
36,000
Bonus(2m onths)/pers on 4,000
Total bonus 12,000 12,000

Nov
36,000
Jan
36,000
Feb
36,000
Mar
36,000
Apr
36,000
Jun
36,000
Aug
36,000
Sep
36,000
Oct
36,000
Dec
36,000
Total
432,000
432,000
12,000 444,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
36,000
12,000 48,000
12,000 444,000
5.3 spare part

Operating Equipment
Pump hand soap
Source: http://www.lionshoponline.com/products.php?brand_id=9&Id=33 Brand: kirei kirei Model: Pump hand soap Information: Personal care hand soap 450 mg Made in: Japan Price: 107 Baht
Plastic glove
Source: http://www.pantipmarket.com/mall/homebiz/?node=products&id=31863 Brand: SNM Model: No model Information: One pack includes 500 pair of plastic glove Made in: Thailand Price: 300 Baht
Dishwashing liquid
Source:http://www.officemate.co.th/Product/0300840/ -550-- Brand: Sun light Code: 0300840 Information: Use for wash plate Made in: Thailand Price: 30 Baht
Scott bite
Source: http://www.amornpanich.com/store/product/view/-21661879-th.html Brand: Foli Code: 301117 Information: Scott bite use for clean Made in: Thailand Price: 75 Baht Spare part expenses
Year (1)
No. 1 Product depreciation Dishwashing liquid Unit 60 Price 30 Total price 1,800
2 3 4
Scott bite Pump hand soap Plastic glove Total stationary expense
60 12 2,160
6.25 107 0.6
375 1,284 1,296 4,755
Year (2)
No. 1 2 3 4 Product depreciation Dishwashing liquid Scott bite Pump hand soap Plastic glove Total stationary expense Unit 65 62 15 2,160 Price 30 6.25 107 0.6 Total price 1,950 387.50 1,605 1,296 5,238
Year (3)
No. 1 2 3 4 Product depreciation Dishwashing liquid Scott bite Pump hand soap Plastic glove Total stationary expense Unit 72 68 18 2,160 Price 30 6.25 107 0.6 Total price 2,160 425 1,926 1,296 5,807
Year (4)
No. 1 2 3 4 Product depreciation Dishwashing liquid Scott bite Pump hand soap Plastic glove Total stationary expense Unit 70 65 14 2,160 Price 30 6.25 107 0.6 Total price 2,100 406.25 1,498 1,296 5,300.25
Year (5)
No. 1 2 3 Product depreciation Dishwashing liquid Scott bite Pump hand soap Unit 68 64 15 Price 30 6.25 107 Total price 2,040 400 1,605
Plastic glove Total stationary expense
2,160
0.6
1,296 5,341
5.4 Electricity expense

Electricity expense/ month 22 meters pressure in the normal rate Estimate use for electricity 2,620 unit x 7 = 18,340 baht Add (+) Service expense = 88.15 baht Total Electricity expense/ month =18,428.15 baht
Year 1 Electricity Estimate per month (Baht) if % of production = 1 Year ( Baht) % of production Year (Baht) % of production 0.32 0.48 0.20 1 Seasonal 8,451 12,677 5,282 26,410 18,340.00 220,080.00 0.12 26,409.60 monthly 2,113 3,169 1,321
Winter Summer Rainy Total Year 2
Electricity Estimate per month (Baht) if % of production = 1 Year ( Baht) % of production Year (Baht) % of production Seasonal 0.32 16,197
18,340.00 220,080.00 0.23 50,618.40 monthly 4,049
Winter
Summer Rainy Total Year 3
0.48 0.20 1
24,297 10,124 50,618
6,074 2,531
Electricity Estimate per month (Baht) if % of production = 1 Year ( Baht) % of production Year (Baht) % of production 0.32 0.48 0.20 1 Seasonal 23,240 34,861 14,525 72,626
18,340.00 220,080.00 0.33 72,626.4 monthly 5,810 8,715 3,631
Winter Summer Rainy Total
Year 4 Electricity Estimate per month (Baht) if % of production = 1 Year ( Baht) % of production Year (Baht) 18,340.00 220,080.00 0.41 90,232.8
% of production 0.32 0.48 0.20 1
Seasonal 28,875 43,312 18,046 90,233
monthly 7,219 10,828 4,512
Year 5
Electricity Estimate per month (Baht) if % of production = 1 Year ( Baht) % of production Year (Baht)
18,340.00 220,080.00 0.52 114,441.6
% of production 0.32 0.48 0.20 1
Seasonal 36,622 54,932 22,888 114,442
monthly 9,155 13,733 5,722
5.5 Water authority expense*

1,000 liter = 1 cubic meters Forecast use 1.5 cu.m 30 45 20 = Year 1 Estimate per month(Baht)if % of production=1 year (Baht) % of production year(Baht) % of production 0.32 0.48 0.2 1 seasonal 414.72 622.08 259.2 1,296 = 45 cu.m 900 Baht 900 10,800 0.12 1,296 monthly 103.68 155.52 64.8
Winter Summer Rainy total
Year 2 Estimate per month(Baht)if % of production=1 year (Baht) % of production year(Baht) % of production seasonal
900 10,800 0.23 2,484 monthly
0.32 0.48 0.2 1
794.88 1,192.32 496.8 2,484
198.72 298.08 124.2
*http://www.pwa.co.th/service/tariff_rate.html
Year 3 Estimate per month(Baht)if % of production=1 year (Baht) % of production year(Baht) % of production 0.32 0.48 0.2 1 seasonal 1,140.48 1,710.72 712.8 3,564
900 10,800 0.33 3,564 monthly 285.12 427.68 178.2
Year 4 Estimate per month(Baht)if % of production=1 year (Baht) % of production year(Baht) % of production 0.32 0.48 0.2 1 seasonal 1,416.96 2,125.44 885.6 4,428
900 10,800 0.41 4,428 monthly 354.24 531.36 221.4
Year 5 Estimate per month(Baht)if % of production=1 year (Baht) % of production year(Baht) % of production 0.32 seasonal 1,797.12
900 10,800 0.52 5,616 monthly 449.28
Winter
Summer Rainy total
0.48 0.2 1
2,695.68 1,123.2 5,616
673.92 280.8
Chapter 6 Administration analysis
6.1 Organization Management

Milady ice cream will operate by our partners. At start there will be have 7 employees, 3 employees are working at behind the store(including make an ice cream, check stocks, washing equipments etc.) and 4 employees are working at front the store (including sell ice cream, cashier, cleaning the store etc.) This will be increased as the market shows demand for more assistance. More over, our partners have to vote that 1 of employee will be manager any in store and report our partners every week. As the company grows new employees will be trained and supervised by original employees who have been promoted to a leadership position. It is our belief that employees who are dedicated to the success of Milady should be rewarded. They will be leaders in our future store developments. The total name of partnerships that to invest in Milady ice cream shop as follows: 1. Kittiporn Worametrachanon 2. Natchalai Pinutai 3. Nutnaree Jirasawetwimon 4. Ramida Inthasaen 5. Anchittha Nanan 6. Areerat Chairin 7. Nang Hom Noon 8. Nang Woe Hom We have been voted and Referendum to appoint Miss Ramida inthasean to be managing director of Milady shop. She has good characteristic of leadership and she able to control everything perfectly. She is well aware of her roles and responsibilities and know how to manage the store. She is representative of partnership that have respond to sign agreement when do business with other and then she gets the authority to examine every document that relate to operations in the company.
6.2 Organization Chart

Milady ice cream shop is not big shop because our shop just produced an ice cream and then sell it. So, our shop do not have many departments and we divided into 3 parts.
1. Managing Director Task -Representative of partnership that have respond to sign agreement when do business with other company. -Examine every document that relate to operations in the company. -Manages the company shall be in plan and budget that prepared by Budget & Business planning Department. -Prepare a business plan Characteristic -Have good leadership and good relationship. -Have good analytical skill and problem solving skill. -Have ability to make well decision. -Have high responsibility. -Excellent written and verbal communication skills. - Good English communication. -Planning about all of business such as planning to buy machine and equipment, to promote for sale, to hire employee and etc. -Manage and control budget of organization
2: Sale & General Department Task -Managing customer relations -Serve ice cream and rolled wafer to customer -Cashier -Cleaning the shop Characteristic -Male or Female, Age 22 up Good English communication. -Have high honest, discreet, and ethical -Have high responsibility, creative and punctual -Have good analytical skill and problem solving skill -Have good relationship -Able to do many work in the same time 3: Production Department Task -Prepare the raw materials -Produce ice cream and wafer Characteristic -Male or Female, Age 22 up -Have high skill and experience about producing ice cream -Have good relationship and high responsibility -Have elementary or interested about cooking
6.3 Administration cost

1. Rental Fees The building that we will rent have two rooms, about size of one room is 4x4 meter and two rooms is 8x8 meter. We have make contract agreement to rent the building for by year, then we prepayment rental fees at the beginning of year for year with total cost of rental fees is 60,000 Baht per month and 720,000 Baht per year.
(This information came from asking the real seller in Asiatique.)

2. Employee salary Wage rate for our organization Manager Sale & Cashier Total employee expenses
1 person = 15,000 / month 3 person (9,000 / month) - (3x9,000) = 27,000/ month = 42,000/ month
3. Stationary expense Administration Equipments Floor cleanser
Source: http://www.officemate.co.th/Product/0300200/--5-2--- Brand: Mr. Muscle Model: 0300200 Information: Floor cleaning 5.2 L Blue kiwi super active Made in: Thailand Price: 245 Baht
Glass cleaner
Source: http://www.officemate.co.th/Product/-330--? Paths=267 Brand: Stella
Model: 0300290 Information: 330 cc glass cleaner, Jacksonville, Stella. Made in: Thailand Price: 35 Baht
Ice cream cup
Source: http://www.clubsweety.com/machines_detail.php?id=23&top_id=6 Brand: Club Sweetie Model: No model Information: Ice-cream cup Have green, orange and pink color High 5cm, width 7cm from circle Made in: Thailand Price: 2.5 Baht
Garbage bag
Source:http://www.suwannaphumcleaning.com/index.php? lay=show&ac=cat_show_pro_detail&cid=20896&pid=84431 Brand: SPC Model: Garbage bag Information: Use for put garbage, size 24x28, 25 kg per pack, 650 pieces Made in: Thailand
Price: 52 Baht
Pump hand soap
Source: http://www.lionshoponline.com/products.php?brand_id=9&Id=33 Brand: kirei kirei Model: Pump soap Information: Personal care hand soap 450 mg Made in: Japan Price: 107 Baht
Ice cream spoon
Source: http://www.missicecream.com/product-th-750481-3803545-SPP25+ +25++Pink+Spoon.html# Brand: No brand Model: SPP25 long pink spoon for ice cream Information: Among: 25 pieces Color full Use for scoop ice-cream Made in: Thailand
Price: 10 Baht
Tissue box
Source: http://www.thaitechno.net/t1/productdetails.php?id=70094&uid=40101 Brand: naraprura Model: No model Information: Tissue box. Chewy texture, thick paper 2 is 18 x 20 cm, 220 pages. Made in: Thailand Price: 30Baht
Ink Ribbon
Source: http://www.calculatorthailand.com/productinfo.php?id=278 Brand: Casio Model: BR-02 Information: Calculator Ribbons / Ink Ribbon for Casio to calculate Made in: Japan Price: 150 baht
Thermal sheet
Source:http://www.officemate.co.th/Product/5060540/-Thermal-57--x30--(5-)- Brand: Diamond Model: Thermal sheet Information: This product is paper cashier, 57mmx30m, 5 pieces per pack Made in: Thailand Price: 227 Baht
Stationary expense No Description 1. 2. 3. 4. 5. 6. 7. 8. 9. Ice cream cup Ice cream spoon Tissue box Garbage bag Pump hand soap Floor cleanser Glass cleanser Ink Ribbon Thermal sheet Total
Unit 10,500pieces 10,500pieces 60 150 1 button 1 1 1pack
price 2.50 2.50 30 0.08 107 122.5 35 150 227
Total 26,250 26,250 1800 12 107 122.5 35 150 227 54,953.5
3. Electricity expense / month 22 meters pressure in the normal rate Estimate use of electricity 1,850 unit x 7 = 12,950 baht Add. (+) Service expense = 64.74 baht Total Electricity expense / month = 13,014.74 baht 4. Water expense / Month 1000 liter = 1 Cubic meters Forecast use 10 cu.m/month 10 cu.m * 17 = 170 baht Total = 170 baht
Add. (+) General Service = 30 baht Add. (+) VAT 7% = 24.2857baht Total water expense/month = 224.2857 baht
( Source: http://www.pwa.co.th/service/tariff_rate.html ) English version The water expenses table

The use of water(m/month ) Unit Price per unit 1. Habitation Price Total price 2. Government service & small business Price per unit Price Total price 3. State Enterprises/Industry/Big business Price per unit Price Total price
Minimum rate 50 baht/month (4 m)
Minimum 10 0-10 11-20 21-30 31-50 51-80 81-100 101-300 301-1,000 1,001-2,000 2,100-3,000 >3,000 10 10 20 30 20 200 700 1,00 0 1,00 0 \
5.
TOT internet and telephone expense/month Internet expense (256/128) kbps = 1,900 baht
Add. (+) VAT 7% = 133 baht Total internet expense/month = 2,033 baht Telephone expense (790 package) = 790 baht Add. (+) VAT 7% = 55.3 baht Total telephone expense/month = 845.3 baht Total internet and telephone expense/month = 2,878.3 baht Total internet and telephone expense/month = 2,878.3 baht
( Source: http://www.ksc.net/TH/Products-Broadband-Upcountry-SMEs.html)
Package
TOT net call (Baht/month) Telephone destination (Bath/month) 1.5 1 0.50
Net service Domestic Mobile phone destination (Baht/month) 1.50 1.50 1.25 1.25 International
Customer
Cheap & Clear call 90 Cheap & Clear call 190 Cheap & Clear call 490 Cheap & Clear call7 90
90 190 490 790
Minimum 0.90* baht
Home Home Home/SMEs SMEs
(Source:http://www.tot.co.th/index.php? option=com_linkcontent&Itemid=88&categoryid=42&task=detail&detail_id=1538&lang=th)
Administration Cost Year 1

Year 1 No. 1 2 3 4 5 6 Description Rental Fees Employee salary Stationary expense Electricity expense Water expense Internet and Telephone expense Fire Insurance Total Base 60,000 42,000 54,953.50 13,014.74 224.2857 2,878.30 Jan 60,000 42,000 54,953.50 13,507.50 287.45 2,878.30 Feb 60,000 42,000 54,953.50 13,882.40 243.5 2,878.30 Mar 60,000 42,000 54,953.50 13,749.30 253.7 2,878.30 Apr 60,000 42,000 54,953.50 13,532.40 296.34 2,878.30 May 60,000 42,000 54,953.50 13,029.50 258.6 2,878.30 Jun 60,000 42,000 54,953.50 13,505 189.45 2,878.30 Jul 60,000 42,000 54,953.50 12,456.40 204.6 2,878.30 Aug 60,000 42,000 54,953.50 12,958.50 203.45 2,878.30 Sep 60,000 42,000 54,953.50 12,986.70 205.7 2,878.30 Oct 60,000 42,000 54,953.50 13,556.40 228 2,878.30 Nov 60,000 42,000 54,953.50 12,564.70 235.6 2,878.30 Dec 60,000 42,000 54,953.50 12,543.40 221.5 2,878.30 Total 720,000 504,000 659,442 158,272 2,828 34,540
340.33 173,411
340.33 173,967
340.33 174,298
340.33 174,175
340.33 174,001
340.33 173,460
340.33 173,867
340.33 172,833
340.33 173,334
340.33 173,365
340.33 173,957
340.33 172,972
340.33 172,937
4,084 2,083,506

No. 1 Description Rental Fees Base 60,000 Jan 60,000 Feb 60,000 Mar 60,000 Apr 60,000 Year 2 May Jun 60,000 60,000 Jul 60,000 Aug 60,000 Sep 60,000 Oct 60,000 Nov 60,000 Dec 60,000 Total 720,000
2 3 4 5 6
Employee salary Stationary expense Electricity expense Water expense Internet and Telephone expense Fire Insurance Total
42,000 54,953.50 13,014.74 224.2857 2,878.30
42,000 54,953.50 13,429.20 194.45 2,878.30
42,000 54,953.5 0 12,394.5 4 183.423 2,878.30
42,000 54,953.5 0 13,434.5 0 230.59 2,878.30
42,000 54,953. 50 12,403. 45 227.5 2,878.3 0
42,000 54,953.50 12,433.34 204.5 2,878.30
42,000 54,953.50 13,530.21 132.5 2,878.30
42,000 54,953.50 12,948.50 223.5 2,878.30
42,000 54,953.50 13,023.30 239 2,878.30
42,000 54,953.50 12,945.40 222.1 2,878.30
42,000 54,953.5 0 12,932.5 0 196.657 2,878.30
42,000 54,953.5 0 12,383.4 0 234.89 2,878.30
42,000 54,953.5 0 13,949.4 0 213.67 2,878.30
504,000 659,442 155,808 2,503 34,540
340.33 173,411
340.33 173,796
340.33 172,750
340.33 173,837
340.33 172,803
340.33 172,810
340.33 173,835
340.33 173,344
340.33 173,434
340.33 173,340
340.33 173,301
340.33 172,790
340.33 174,335
4,084 2,080,376

No. 1 2 3 4 Description Rental Fees Employee salary Stationary expense Electricity expense Base 60,000 42,000 54,953.50 13,014.74 Jan 60,000 42,000 54,953.50 13,534.45 Feb 60,000 42,000 54,953.50 13,856.50 Mar 60,000 42,000 54,953.50 13,450.45 Apr 60,000 42,000 54,953.50 13,435.40 Year 3 May Jun 60,000 60,000 42,000 54,953.50 13,502.60 42,000 54,953.50 12,520.50 Jul 60,000 42,000 54,953.5 0 12,539.5 0 Aug 60,000 42,000 54,953.50 12,505.70 Sep 60,000 42,000 54,953.50 12,059.30 Oct 60,000 42,000 54,953.50 13,349 Nov 60,000 42,000 54,953.50 13,532.35 Dec 60,000 42,000 54,953.50 12,395.40 Total 720,000 504,000 659,442 156,681
5 6
Water expense Internet and Telephone expense Fire Insurance Total
224.2857 2,878.30
223.45 2,878.30
230.44 2,878.30
243.11 2,878.30
230.45 2,878.30
240.55 2,878.30
233.2 2,878.30
232.5 2,878.30
242.4 2,878.30
200.4 2,878.30
184.4 2,878.30
201.11 2,878.30
222.5 2,878.30
2,685 34,540
340.33 173,411
340.33 173,930
340.33 174,259
340.33 173,866
340.33 173,838
340.33 173,915
340.33 172,926
340.33 172,944
340.33 172,920
340.33 172,432
340.33 173,706
340.33 173,906
340.33 172,790
4,084 2,081,431

Year 4 No. 1 2 3 4 5 Description Rental Fees Employee salary Stationary expense Electricity expense Water expense Base 60,000 42,000 54,953.50 13,014.74 224.2857 Jan 60,000 42,000 54,953.50 13,430.45 233.5 Feb 60,000 42,000 54,953.50 13,340.55 243.5 Mar 60,000 42,000 54,953.50 14,586.30 245.4 Apr 60,000 42,000 54,953.50 12,585.40 243.5 May 60,000 42,000 54,953.50 14,593.45 221.6 Jun 60,000 42,000 54,953.50 13,493.40 186.3 Jul 60,000 42,000 54,953.5 0 13,538.4 0 193.43 Aug 60,000 42,000 54,953.50 12,465.30 212.5 Sep 60,000 42,000 54,953.50 13,483.45 240.4 Oct 60,000 42,000 54,953.50 13,453.30 122.5 Nov 60,000 42,000 54,953.50 12,483.21 230.5 Dec 60,000 42,000 54,953.50 13,472 213.6 Total 720,000 504,000 659,442 160,925 2,587
Internet and Telephone expense Fire Insurance Total
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
2,878.30
34,540
340.33 173,411
340.33 173,836
340.33 173,756
340.33 175,004
340.33 173,001
340.33 174,987
340.33 173,852
340.33 173,904
340.33 172,850
340.33 173,896
340.33 173,748
340.33 172,886
340.33 173,858
4,084 2,085,578

Year 5 No. 1 2 3 4 5 6 Descripti on Rental Fees Employe e salary Stationar y expense Electricit y expense Water expense Internet and Telephon e expense Base 60,000 42,000 54,953.50 13,014.74 224.2857 2,878.30 Jan 60,000 42,000 54,953.50 13,039.50 233.432 2,878.30 Feb 60,000 42,000 54,953.50 13,493.43 232.45 2,878.30 Mar 60,000 42,000 54,953.50 12,594.30 221.54 2,878.30 Apr 60,000 42,000 54,953.50 12,823.40 232.45 2,878.30 May 60,000 42,000 54,953.50 12,344.40 221.45 2,878.30 Jun 60,000 42,000 54,953.50 13,483.40 201.43 2,878.30 Jul 60,000 42,000 54,953.50 12,039.43 213.54 2,878.30 Aug 60,000 42,000 54,953.50 12,432.44 203.54 2,878.30 Sep 60,000 42,000 54,953.50 12,493.54 204.21 2,878.30 Oct 60,000 42,000 54,953.50 12,492.45 224.3 2,878.30 Nov 60,000 42,000 54,953.50 12,394.34 203.3 2,878.30 Dec 60,000 42,000 54,953.50 12,482.23 213.4 2,878.30 Total 720,000 504,000 659,442 152,113 2,605 34,540
Fire Insuranc e Total
340.33 173,411
340.33 173,445
340.33 173,898
340.33 172,988
340.33 173,228
340.33 172,738
340.33 173,857
340.33 172,425
340.33 172,808
340.33 172,870
340.33 172,889
340.33 172,770
340.33 172,868
4,084 2,076,783
Chapter 7 Financing the project
1.
Period Starting: Revenue Sale Less : Cost of goods sold Materials Labor Overhead Stat ionary expense Elec tricity expense Wat er authority expense Total Overhead Total Cost of goods sold Gross income Expenses Marketing Expense Administr ation Expense Depreciati on Ope rating Cost 3,853.37 3,853.37 3,853.37 2612.93 530,136 -530,136 23,100 173,967 174,298 2612.93 530,136 -530,136 104 104 2,113 2,113 500,523 27,000 396.25 500,523 27,000 396.25 Jan Feb Mar
Milady Ice cream Shop Income Statement

For the ended December Year 2013 May Jun J Aug u 601800 6 0 3 2 1 7 3 9 1 , 156 156 156 6 5 3720.77 781,505 -200,945 3720.77 781,505 -189,145 3720.77 781,505 -179,705 1 7 3 4 2 6 1782.05 341,609 246,031 1782.05 341,609 244,851 1782.05 341,609 261,371 2612.93 530,136 110,604 2612.93 530,136 157,804 65 65 65 104 104 587640 Sep Oct Nov Dec
Total
580560
592360
586460
602980
640740
687940
750,784 27,000 396.25
750,784 27,000 396.25
750,784 27,000 396.25
312,827 27,000 396.25
312,827 27,000 396.25
312,827 27,000 396.25
500,523 27,000 396.25
500,523 27,000 396.25
6,
3,169
3,169
3,169
1,321
1,321
1,321
2,113
2,113
6,
174,175
173,460
173,867
1 7
173,334
173,365
173,957
172,972
172,937
2,
3,853.37
3,853.37
3 3,853.37 ,
3,853.37
3,853.37
3,853.3 7
3,853.37
46,09
Admi nistration Cost Total expense Income (Loss) before tax Income Taxes (30%) Net income (loss)
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2 2,279.34 , 1 7 8 1 2 4 5 6 179,466.71 66,564 19969.272 46,595
2,279.34
2,279.34
2,279.3 4 179,104 .71 -68,501 20550.1 92 -89,051
2,279.34
27,35
203,199.71 -733,336 220000.692 -953,336
180,430.71 -710,567 213169.992 -923,737
180,307.71 -381,252 114375.744 -495,628
179,592.71 -368,737 110621.244 -479,359
179,999.71 -359,704 107911.344 -467,616
179,497.71 65,353 19605.972 45,747
180,089.71 81,281 24384.372 56,897
179,069.71 -21,266 6379.692 -27,645
2,180
-2,
993
-3,

For the ended December Year 2014 Period Starting: Revenue Sale Less : Cost of goods sold Materials Labor Overhead Stat ionary expense Elec tricity expense Wat er authority expense Total Overhead Total Cost of goods sold Gross income 4684.22 532,207 199,393 4684.22 532,207 246,593 6808.58 784,593 72,087 6808.58 784,593 85,067 6808.58 784,593 95,687 198.72 198.72 298.08 298.08 298.08 1 2 3 0 3 4 5 4 3091.7 342,919 566,861 3091.7 342,919 559,781 3091.7 342,919 560,961 4684.22 532,207 389,373 4684.22 538,207 406,973 124.2 124.2 124.2 198.72 198.72 4,049 4,049 6,074 6,074 6,074 2 , 2,531 2,531 2,531 4,049 4,049 500,523 27,000 436.5 500,523 27,000 436.5 750,784 27,000 436.5 750,784 27,000 436.5 750,784 27,000 436.5 Jan Feb Mar May Jun J Aug u 880280 8 9 3 2 1 7 4 3 909780 Sep Oct Nov Dec
Total
731600
778800
856680
869660
902700
903880
921580
945180
10
312,827 27,000 436.5
312,827 27,000 436.5
312,827 27,000 436.5
500,523 27,000 436.5
500,523 33,000 436.5
6,
6,
3,
Expenses Marketing Expense Administr ation Expense Depreciati on Ope rating Cost Admi nistration Cost Total expense Income (Loss) before tax Income Taxes (30%) Net income (loss) 201,995 -2,602 780.729 -3,383 178,849 67,744 20323.071 47,420 179,936 -107,849 32354.637 -140,203 178,909 -93,842 28152.537 -121,994 179,934 -84,247 25274.037 -109,521 3819.87 2,279.34 3819.87 2,279.34 3819.87 2,279.34 3819.87 2,279.34 3819.87 2,279.34 3 8 2 , 1 7 3 6 1 1 2 5 116198.427 271,130 114102.627 266,239 114468.327 267,093 63145.0 71 147,338 67961.571 158,577 3819.87 2,279.34 3819.87 2,279.34 3819.87 2,279.34 3819.87 2,279.3 4 178,889 210,484 3819.87 2,279.34 22,100 173,796 172,750 173,837 172,810 173,835 1 7 173,434 173,340 173,301 172,790 174,335
2,
179,533 387,328
179,439 380,342
179,400 381,561
180,434 226,539
2,
1,
49
1,

For the ended December Year 2015 Period Starting: Revenue Sale 962880 Less : Cost of goods sold Materials 500,523 500,523 750,784 750,784 750,784 312,827 312,827 312,827 312,827 500,523 500,523 6,256,531 969960 984120 Jan Feb Mar May Jun Jul Aug Sep Oct Nov Dec Total
101716 0
1043120
1052560
1039580
1025420
1045480
10785 20
1125720
12342800
For the ended December Year 2015
Labor
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
31,500
40,500
387,000
Overhead Stati onary expense Elect ricity expense Wate r authority expense Total Overhead Total Cost of goods sold Gross income Expenses Marketing Expense Administra tion Expense Depreciatio n Oper ating Cost Admi nistration Cost Total expense Income (Loss) before tax Income Taxes (30%) 182,468 242,294 72688.227 180,197 251,645 75493.527 179,804 12,890 3866.859 179,776 27,078 8123.259 179,853 45,881 13764.159 178,864 72,830 21848.859 178,882 525,542 157662.603 178,858 512,586 153775.803 178,370 498,914 149674.203 179,644 517,700 155310.003 179,844 360,558 108167.427 178,728 399,874 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 6095.12 538,118 424,762 2,600 173,930 174,259 173,866 173,838 173,915 172,926 172,944 172,920 172,432 173,706 173,906 172,790 6095.12 538,118 431,842 9142.68 791,427 192,693 9142.68 791,427 206,853 9142.68 791,427 225,733 9142.68 791,427 251,693 3809.2 348,136 704,424 3809.2 348,136 691,444 3809.2 348,136 677,284 3809.2 348,136 697,344 6095.12 538,118 540,402 6095.12 547,118 578,602 5,810 285.12 5,810 285.12 8,715 427.68 8,715 427.68 8,715 427.68 8,715 427.68 3,631 178.2 3,631 178.2 3,631 178.2 3,631 178.2 5,810 285.12 5,810 285.12
5,807 72,626 3,564
81997 6,725,528 5,617,272
2,081,431
45,511.44 25742.04
2,152,684 3,464,588
119962.227 1039376.256
For the ended December Year 2015 Net income (loss) 169,606 176,152 9,023 18,954 32,116 50,981 367,879 358,810 349,240 362,390 252,391 279,912 2,425,211

For the ended December Year 2016 Period Starting: Revenue Sale Less : Cost of goods sold Materials Labor Overhead Stat ionary expense Elec tricity expense Wat er authority expense Total Overhead Total Cost of goods sold Gross income Expenses Marketing Expense Administr ation Expense Depreciati 7573.24 539,596 608,544 2,600 173,836 173,756 175,004 174,987 173,852 1 7 172,850 173,896 173,748 172,886 173,858 7573.24 539,596 573,144 11359.36 793,643 328,537 11359.36 793,643 405,237 11359.36 793,643 368,657 354.24 354.24 531.36 531.36 531.36 2 2 4 7 3 4 7 5 4733.4 349,060 742,440 4733.4 349,060 722,380 4733.4 349,060 769,580 7573.24 539,596 617,984 7573.24 548,596 660,904 221.4 221.4 221.4 354.24 354.24 7,219 7,219 10,828 10,828 10,828 4 , 4,512 4,512 4,512 7,219 7,219 500,523 31,500 500,523 31,500 750,784 31,500 750,784 31,500 750,784 31,500 Jan Feb Mar May Jun J Aug u 1 1 3 3 1 1 Sep Oct Nov Dec
Total
1148140
1112740
1122180
1198880
1162300
1091500
1071440
1118640
115758 0
1209500
13
312,827 31,500
312,827 31,500
312,827 31,500
500,523 31,500
500,523 40,500
6,
6,
6,
2,
on Ope rating Cost Admi nistration Cost Total expense Income (Loss) before tax Income Taxes (30%) Net income (loss) 182,374 426,170 127850.991 298,319 179,694 393,450 118034.991 275,415 180,942 147,595 44278.455 103,316 180,925 224,312 67293.555 157,018 179,790 188,867 56660.055 132,207 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3 , 2 1 1 7 5 7 1 7 4 0 169095.543 394,556 162763.743 379,782 176968.143 412,926 131747. 991 307,412 144332.391 336,776 3,792.62 2145.17 3,792.62 2145.17 3,792.62 2145.17 3,792.6 2 2145.17 3,792.62 2145.17
45
178,788 563,652
179,834 542,546
179,686 589,894
178,824 439,160
179,796 481,108
2,
4,
1434
3,

For the ended December Year 2017 Period Starting: Revenue Sale Less : Cost of goods sold Materials Labor Overhead Stat ionary expense Elec tricity expense Wat er authority expense Total Overhead 9604.28 9604.28 14406.92 14406.92 14406.92 449.28 449.28 673.92 673.92 673.92 2 8 6 0 6002.8 6002.8 6002.8 9604.28 9604.28 280.8 280.8 280.8 449.28 449.28 9,155 9,155 13,733 13,733 13,733 5 , 5,722 5,722 5,722 9,155 9,155 500,523 36,000 500,523 36,000 750,784 36,000 750,784 36,000 750,784 36,000 Jan Feb Mar May Jun J Aug u 1 1 3 3 1 6 Sep Oct Nov Dec
Total
1217760
1198880
1157580
1230740
1150500
1108020
1098580
1089140
116230 0
1241360
14
312,827 36,000
312,827 36,000
312,827 36,000
500,523 36,000
500,523 48,000
6,
Total Cost of goods sold Gross income Expenses Marketing Expense Administr ation Expense Depreciati on Ope rating Cost Admi nistration Cost Total expense Income (Loss) before tax Income Taxes (30%) Net income (loss)
546,127 671,633 2,600 173,445
546,127 652,753
801,191 356,389
801,191 429,549
801,191 349,309
3 5 7 7
354,830 753,190
354,830 743,750
354,830 734,310
546,127 616,173
558,127 683,233
6,
7,
173,898
172,988
172,738
173,857
1 7
172,808
172,870
172,889
172,770
172,868
2,
3,792.62 2145.17
3,792.62 2145.17
3,792.62 2145.17
3,792.62 2145.17
3,792.62 2145.17
3 , 2 1 1 7 5 9 1 7 4 1
3,792.62 2145.17
3,792.62 2145.17
3,792.62 2145.17
3,792.6 2 2145.17
3,792.62 2145.17
45
181,983 489,650 146894.979 342,755
179,836 472,917 141875.079 331,042
178,926 177,463 53238.987 124,224
178,676 250,873 75261.987 175,611
179,795 169,514 50854.287 118,660
178,746 574,444 172333.323 402,111
178,808 564,942 169482.723 395,460
178,827 555,483 166645.023 388,838
178,708 437,465 131239. 479 306,225
178,806 504,427 151328.079 353,099
2,
5,
1510
3,
7.2
Milady Ice cream Balance Sheet For the year ended December 2013
JAN Asset FEB MAR APR M AY JUN JUL AUG SEP OCT NOV DEC
Current Asset Cash Total Current Asset
0 580,560 580,560 588,820 588,820
592 ,36 0 592 ,36
601,800 601,800
601,800 601,800
587,640 587,640
586,460 586,460
602,980 602,980
640,740 640,740
687,940 687,940
Fixed Asset Operation and Admin Fixed Asset Total Fixed Asset Total Asset Liability and Equity Liability Long term note payable Other Total liability Equity Retain earning Owner equity Total equity Total liability and equity
79,192 79,192 79,192
79,192 79,192 79,192
79,192 79,192 659,752
79,192 79,192 668,012
79, 192 79, 192 671 ,55 2
79,192 79,192 680,992
79,192 79,192 680,992
79,192 79,192 666,832
79,192 79,192 665,652
79,192 79,192 682,172
79,192 79,192 719,932
79,192 79,192 767,132
79,192
79,192
659,752
668,012
671 ,55 2 671 ,55 2 671 ,55 2
680,992
680,992
666,832
665,652
682,172
719,932
767,132
79,192
79,192
659,752
668,012
680,992
680,992
666,832
665,652
682,172
719,932
767,132
79,192
79,192
659,752
668,012
680,992
680,992
666,832
665,652
682,172
719,932
767,132
JAN Asset Current Asset Cash
731,600 778,800 860,22 869,660 880,280 890,900 909,780 902,700 903,880 921,580 945,180
FEB
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total Current Asset Fixed Asset Operation and Admin Fixed Asset Total Fixed Asset Total Asset Liability and Equity Liability Long term note payable Other Total liability Equity Retain earning Owner equity Total equity Total liability and equity
731,600 152,383 152,383 883,983
778,800 152,383 152,383 931,183
0 860,22 0 152,38 3 152,38 3 1,012, 603
869,660 152,383 152,383 1,022,043
880,280 152,383 152,383 1,032,663
890,900 152,383 152,383 1,043,283
909,780 152,383 152,383 1,062,163
902,700 152,383 152,383 1,055,083
903,880 152,383 152,383 1,056,263
921,580 152,383 152,383 1,073,963
945,180 152,383 152,383 1,097,563
883,983
931,183
1,012, 603 1,012, 603 1,012, 603
1,022,043
1,032,663
1,043,283
1,062,163
1,055,083
1,056,263
1,073,963
1,097,563
883,983 883,983
931,183 931,183
1,022,043 1,022,043
1,032,663 1,032,663
1,043,283 1,043,283
1,062,163 1,062,163
1,055,083 1,055,083
1,056,263 1,056,263
1,073,963 1,073,963
1,097,563 1,097,563
FEB
Asset Current Asset Cash Total Current Asset
969,960 969,960 984,120 984,120 998,280 998,280 1,043,120 1,043,120 1,052,560 1,052,560 1,039,580 1,039,580 1,025,420 1,025,420 1,045, 480 1,045, 480 1,078,520 1,078,520 1,125,720 1,125,720
MAR
APR
JUN
JUL
AUG
SEP
OC T
NOV
DEC
Fixed Asset Operation and Admin Fixed Asset Total Fixed Asset Total Asset Liability and Equity Liability Long term note payable Other Total liability Equity Retain earning Owner equity Total equity Total liability and equity
1,193,596 1,193,596 1,207,756 1,207,756 1,221,916 1,221,916 1,266,756 1,266,756 1,276,196 1,276,196 1,263,216 1,263,216 1,249,056 1,249,056 1,269, 116 1,269 ,116 1,302,156 1,302,156 1,349,356 1,349,356 1,193,596 1,207,756 1,221,916 1,266,756 1,276,196 1,263,216 1,249,056 1,269, 116 1,302,156 1,349,356 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 223,636 223,636 1,193,596 223,636 223,636 1,207,756 223,636 223,636 1,221,916 223,636 223,636 1,266,756 223,636 223,636 1,276,196 223,636 223,636 1,263,216 223,636 223,636 1,249,056 223,6 36 223,6 36 1,269 ,116 223,636 223,636 1,302,156 223,636 223,636 1,349,356
JAN
Asset Current Asset Cash
1,148,140 1,112,740 1,122,180 1,185,900 1,162,300 1,104,480 1 , 0 9 1 , 5 1,071,440 1,118,640 1,157,58 0 1,209,500
FEB
MAR
APR
JUN
JUL
A U G
SEP
OCT
NOV
DEC
Total Current Asset
1,148,140
1,112,740 294,889
1,122,180 294,889
1,185,900 294,889
1,162,300 294,889
1,104,480 294,889
0 0 1 , 0 9 1 , 5 0 0 2 9 4 , 8 8 9 2 9 4 , 8 8 9 1 , 3 8 6 , 3 8 9
1,071,440 294,889
1,118,640 294,889
1,157,58 0 294,889
1,209,500 294,889
Fixed Asset Operation and Admin Fixed Asset

294,889
Total Fixed Asset
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
294,889
Total Asset
1,443,029
1,407,629
1,417,069
1,480,789
1,457,189
1,399,369
1,366,329
1,413,529
1,452,46 9
1,504,389
Liability and Equity Liability Long term note payable Other Total liability Equity Retain earning
1,443,029 1,407,629 1,417,069 1,480,789 1,457,189 1,399,369 1 , 3 8 6 , 1,366,329 1,413,529 1,452,46 9 1,504,389 0 0 0 0 0 0 0 0 0 0 0
3 8 9
Owner equity Total equity

1,443,029 1,407,629 1,417,069 1,480,789 1,457,189 1,399,369 1 , 3 8 6 , 3 8 9 1 , 3 8 6 , 3 8 9 1,366,329 1,413,529 1,452,46 9 1,504,389
Total liability and equity
1,443,029
1,407,629
1,417,069
1,480,789
1,457,189
1,399,369
1,366,329
1,413,529
1,452,46 9
1,504,389
JAN Asset
Current Asset Cash
1,217,760 1,198,880 1,228,380 1,150,500 1,125,720 1 , 1 0 8 , 0 1,098,580 1,089 ,140 1,162,300 1,241,360
FEB
APR
JUN
JUL
A U G
SEP
OC T
NOV
DEC
Total Current Asset
1,217,760
1,198,880 366,142
1,228,380 366,142
1,150,500 366,142
1,125,720 366,142
2 0 1 , 1 0 8 , 0 2 0 3 6 6 , 1 4 2 3 6 6 , 1 4 2 1 , 4 7 4 , 1 6 2
1,098,580 366,142
1,089 ,140 366,1 42
1,162,300 366,142
1,241,360 366,142
Fixed Asset Operation and Admin Fixed Asset

366,142
Total Fixed Asset
366,142
366,142
366,142
366,142
366,142
366,142
366,1 42
366,142
366,142
Total Asset
1,583,902
1,565,022
1,594,522
1,516,642
1,491,862
1,464,722
1,455 ,282
1,528,442
1,607,502
Liability and Equity Liability Long term note payable Other Total liability Equity Retain earning
1,583,902 1,565,022 1,594,522 1,516,642 1,491,862 1 , 4 7 4 1,464,722 1,455 ,282 1,528,442 1,607,502 0 0 0 0 0 0 0 0 0 0
, 1 6 2
Owner equity Total equity
1,583,902
1,565,022
1,594,522
1,516,642
1,491,862
Total liability and equity
1,583,902
1,565,022
1,594,522
1,516,642
1,491,862
1 , 4 7 4 , 1 6 2 1 , 4 7 4 , 1 6 2
1,464,722
1,455 ,282
1,528,442
1,607,502
1,464,722
1,455 ,282
1,528,442
1,607,502
7.3
JAN Cash at Beginning of month FEB -1,337,648 APR -2,469,467 MAY
Milady ice-cream Statement of Cash flow For the ender year December 2013
JUN -2,842,285 -3,211,022 J U L 3 , 5 7 0 , 7 2 6 AUG -3,489,501 SEP -3,422,937 OCT 3,357, 584 NOV -3,276,303 DEC -3,344,804 Total
Production & Operation
activities Cash received from: sale
588820 592360 601800
6 0 1 8 0 0 3 4 1 , 6 0 9
6071100 587640 586460 60298 0 640740 687940
Cash paid for : Cost of goods sold
530,136
530,136
781,505
781,505
781,505
341,609
341,609
341,60 9
530,136
530,136
6,612,992
Mark eting Expense Admin istration Expense
23,100
23,100
173,967
174,298
174,001
173,460
173,867
1 7 2 , 8 3 3
173,334
173,365
173,95 7
172,972
172,937
2,083,506
Depre ciation Op erating Cost 3,853.37 3,853.37 3,853.37 3,853.37 3,853.37 3 , 8 5 3 . 3 7 2 , 2 7 9 . 3 3,853.37 3,853.37 3,853. 37 3,853.37 3,853.37 46,094.3
Ad ministration Cost
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279. 34
2,279.34
2,279.34
27,352
Total expense
203,199.71
180,430.71
180,133.71
179,592.71
179,999.71
Net Cash Flow from Production & Operations Investing activities Cash received from: Sale of assets Cash paid for : Fixed Asset Net Cash Flow from Investing activities Financing activities Cash received from: Borro wing Cash paid for : Payme nt of loans Net Cash Flow from Financing activities
-733,336
-710,567
-372,818
-368,737
-359,704
4 1 7 8 , 9 6 5 . 7 1 8 1 , 2 2 5
179,466.71
179,497.71
180,08 9.71
179,104.71
179,069.71
2,180,052.3
66,564
65,353
81,281
-68,501
-21,266
-2,721,944
604,312 604,312 0 0 0 0 0 0 0 0 0 0 604,312
Cash at Ending of month
-1,337,648
-2,048,215
-2,842,285
-3,211,022
-3,570,726
3 , 4 8 9 , 5 0 1
-3,422,937
-3,357,584
3,276, 303
-3,344,804
-3,366,070
JAN Cash at Beginning of month -3,366,070 FEB -3,369,074 APR -3,409,983 MAY -3,513,660 JUN -3,607,904 J U L 3 , 6 9 2 , 5 5 3 AUG -3,324,417 SEP -2,937,491 OCT 2,557, 551 NOV -2,176,392 DEC -1,966,310 Total
Production & Operation activities Cash received from: sale
731600 Cash paid for : Cost 532,207
778800 532,207
860220 784,593
869660 784,593
880280 784,593
8 9 0 9 0 0 3
909780 342,919
902700 342,919
90388 0 342,91
921580 532,207
945180 538,207
10451260 6,638,871
of goods sold
4 2 , 9 1 9 22,100
22,100
173,796
172,750
172,803
172,810
173,835
1 7 3 , 3 4 4
173,434
173,340
173,30 1
172,790
174,335
2,080,376
Depre ciation Op erating Cost 3819.87 3819.87 3819.87 3819.87 3819.87 3 8 1 9 . 8 7 2 , 2 7 9 . 3 4 1 7 9 , 4 4 3 3 6 8 , 5 3 8 3819.87 3819.87 3819.8 7 3819.87 3819.87 45838.3
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279.34
2,279. 34
2,279.34
2,279.34
27,352
Total expense
201,995
178,849
178,902
178,909
179,934
179,533
179,439
179,40 0
178,889
180,434
2,175,666
Net Cash Flow from Production & Operations
-2,602
67,744
-103,275
-93,842
-84,247
387,328
380,342
381,56 1
210,484
226,539
1,636,723
Investing activities Cash received from: Sale of assets Cash paid for : Fixed Asset Net Cash Flow from Investing activities Financing activities Cash received from: Borro wing Cash paid for : Payme nt of loans Net Cash Flow from Financing activities Cash at Ending of month
402 -402
402 -402
402 -402
402 -402
402 -402
4 0 2 4 0 2
402 -402
402 -402
402 -402
402 -402
402 -402
4824
-4824
-3,369,074
-3,301,732
-3,513,660
-3,607,904
-3,692,553
3 , 3 2 4 , 4 1 7
-2,937,491
-2,557,551
2,176, 392
-1,966,310
-1,740,173
Milady ice-cream Statement of Cash flow
For the ender year December 2015

JAN Cash at Beginning of month -1,740,173 FEB -1,500,915 APR -1,242,452 MAY -1,218,410 JUN -1,175,565 J U L 1 , 1 0 5 , 7 7 1 AUG -583,265 SEP -73,715 OCT 422,16 3 NOV 936,827 DEC 1,294,349 Total
962880
969960
998280
1017160
1043120
1 0 5 2 5 6 0 3 4 8 , 1 3 6
1039580
1025420
10454 80
1078520
1125720
12342800
538,118
538,118
791,427
791,427
791,427
348,136
348,136
348,13 6
538,118
547,118
6,725,528
2,600
173,930
174,259
173,838
173,915
172,926
1 7 2 , 9 4 4
172,920
172,432
173,70 6
173,906
172,790
2,081,431
Depre ciation Op erating Cost 3,792.62 3,792.62 3,792.62 3,792.62 3,792.62 3 , 7 9 2 . 6 2 2 1 4 5 . 1 7 1 7 8 , 8 8 2 5 2 5 , 5 4 2 3,792.62 3,792.62 3,792. 62 3,792.62 3,792.62 45,511.44
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.1 7
2145.17
2145.17
25742.04
Total expense
182,468
180,197
179,776
179,853
178,864
178,858
178,370
179,64 4
179,844
178,728
2,152,684
Net Cash Flow from Production & Operations Cash received from: Sale of assets Cash paid for : Fixed Asset
242,294
251,645
27,078
45,881
72,830
512,586
498,914
517,70 0
360,558
399,874
3,464,588
3,036
3,036
3,036
3,036
3,036
Net Cash Flow from Investing
-3,036
-3,036
-3,036
-3,036
-3,036
3 , 0 3 6 3 ,
3,036
3,036
3,036
3,036
3,036
36,432
-3,036
-3,036
3,036
-3,036
-3,036
-36,432
activities
0 3 6
Financing activities Cash received from: Borro wing Cash paid for : Payme nt of loans Net Cash Flow from Financing activities Cash at Ending of month
-1,500,915
-1,252,306
-1,218,410
-1,175,565
-1,105,771
5 8 3 , 2 6 5
-73,715
422,163
936,82 7
1,294,349
1,691,187
JAN Cash at Beginning of month 1,691,187 FEB 2,116,955 APR 2,657,196 MAY 2,870,112 JUN 3,094,002 J U L 3 , 2 8 2 , 4 6 7 AUG 3,857,643 SEP 4,420,893 OCT 4,963, 037 NOV 5,552,529 DEC 5,991,287 Total
Production
& Operation activities Cash received from: sale
1148140 Cash paid for : Cost of goods sold 539,596
1112740 539,596
1185900 793,643
1198880 793,643
1162300 793,643
1 1 0 4 4 8 0 3 4 9 , 0 6 0
1091500 349,060
1071440 349,060
11186 40 349,06 0
1157580 539,596
1209500 548,596
13683280 6,743,492
2,600
2,600
173,836
173,756
173,001
174,987
173,852
1 7 3 , 9 0 4
172,850
173,896
173,74 8
172,886
173,858
2,085,578
Depre ciation Op erating Cost 3,792.62 3,792.62 3,792.62 3,792.62 3,792.62 3 , 7 9 2 . 6 2 2 1 4 5 . 3,792.62 3,792.62 3,792. 62 3,792.62 3,792.62 45,511.44
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.1 7
2145.17
2145.17
25742.04
Total expense
182,374
179,694
178,939
180,925
179,790
Net Cash Flow from Production & Operations Cash received from: Sale of assets Cash paid for : Fixed Asset Net Cash Flow from Investing activities Financing activities Cash received from: Borro wing Cash paid for : Payme nt of loans Net Cash Flow from Financing activities Cash at Ending of
426,170
393,450
213,318
224,312
188,867
1 7 1 7 9 , 8 4 2 5 7 5 , 5 7 8
178,788
179,834
179,68 6
178,824
179,796
2,159,431
563,652
542,546
589,89 4
439,160
481,108
4,780,356
402 -402
402 -402
402 -402
402 -402
402 -402
4 0 2 4 0 2
402 -402
402 -402
402 -402
402 -402
402 -402
4824
-4824
2,116,955
2,510,003
2,870,112
3,094,022
3,282,467
3 ,
4,420,893
4,963,037
5,552, 529
5,991,287
6,471,993
month
8 5 7 , 6 4 3
JAN Cash at Beginning of month 6,471,993 FEB 6,958,607 APR 7,602,915 MAY 7,847,902 JUN 8,095,739 J U L 8 , 2 6 2 , 2 1 7 AUG 8,851,708 SEP 9,423,116 OCT 9,985, 022 NOV 10,537,469 DEC 10,971,898 Total
1217760
1198880
1228380
1230740
1150500
1 1 2 5 7 2 0 3 5 4 ,
1108020
1098580
10891 40
1162300
1241360
14008960
546,127
546,127
801,191
801,191
801,191
354,830
354,830
354,83 0
546,127
558,127
6,825,930
8 3 0 Mark eting Expense Admin istration Expense 173,445 173,898 173,228 172,738 173,857 1 7 2 , 4 2 5 172,808 172,870 172,88 9 172,770 172,868 2,076,783 2,600
Depre ciation Op erating Cost 3,792.62 3,792.62 3,792.62 3,792.62 3,792.62 3 , 7 9 2 . 6 2 2 1 4 5 . 1 7 1 7 8 , 3 6 3 5 9 2 , 5 2 7 3,792.62 3,792.62 3,792. 62 3,792.62 3,792.62 45,511.44
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.17
2145.1 7
2145.17
2145.17
25742.04
Total expense
181,983
179,836
179,166
178,676
179,795
178,746
178,808
178,82 7
178,708
178,806
2,148,036
Net Cash Flow from Production & Operations
489,650
472,917
248,023
250,873
169,514
574,444
564,942
555,48 3
437,465
504,427
5,034,994
Cash received from: Sale of assets Cash paid for : Fixed Asset
3,036
3,036
3,036
3,036
3,036
Net Cash Flow from Investing activities
-3,036
-3,036
-3,036
-3,036
-3,036
3 , 0 3 6 3 , 0 3 6
3,036
3,036
3,036
3,036
3,036
36,432
-3,036
-3,036
3,036
-3,036
-3,036
-36,432
Financing activities Cash received from: Borro wing Cash paid for : Payme nt of loans Net Cash Flow from Financing activities Cash at Ending of month
6,958,607
7,428,488
7,847,902
8,095,739
8,262,217
8 , 8 5 1 , 7 0 8
9,423,116
9,985,022
10,537 ,469
10,971,898
11,473,289
Chapter 8 Risk management
8.1Internal risk
8.1.1Risk in the staff People that we hire service to customer are low in experience and doesnt have high education also had a very high chance to leave the job very soon but we do train and gain they royalty and their motive to stay longer
http://collider.com/entertainment/article.asp/aid/4278/cid/13/tcid/1 http://blog.sparkhire.com/2012/05/17/the-best-jobs-for-college-students/waitress/
8.1.2Risk in communication
-
almost of ice cream we provide are Thai dessert and exotic fruit so this kind a be hard to descript to customer or customer to guest what ice cream look like teat like so we do provide tester and explain the ingredient of that ice cream by picture people that travel to Thailand are
sometime cant spoke English or good in English
http://www.ibelieveinadv.com/category/print/page/38
8.2 External risk

8.2.1 Risk in Political situation POLITICAL INSTABILITY A color-coded political conflict, broadly pitting "red" urban and rural poor against "yellow" royalists But the situation seem to down but the 2556 gubernatorial election can change the situation
http://hilight.kapook.com/view/79657
8.2.2 Risk in nature disaster List of disaster in Bangkok Data related to human and economic losses from disasters that have occurred between 1980 and 2010.
Percentage of reported people affected by disaster type Drought: 46.7 %Flood: 48 %Storm: 5 %
Estimated economic damages reported by disaster type (US$ x 1,000)
July 2011 January 2012: widespread f looding in 65 provinces
resulted in 815 confirmed deaths, 13 million rai (21,000 square kilometers (8,100 sq mi) of farmland damaged, and estimated economic losses of 1,425 billion baht. September13,2012 :Bangkok flood Floods in Thailand in 2011 killed 815 people and affected 13.6 million people. Heavy flooding and landslide is expected this time too in Capital Bangkok.
http://en.wikipedia.org/wiki/List_of_disasters_in_Thailand http://www.disaster-report.com/2012/03/recent-natural-disasters-in-thailand.html http://www.preventionweb.net/english/countries/statistics/?cid=170
8.2.3 Rick in economic The central bank is standing by its 2012 growth forecast of 5.7 percent. The economy grew just 0.1 percent in 2011, largely as a result of the floods. At its most recent policy meeting in September, the central bank left its main interest rate unchanged at 3 percent, as expected. It now seems likely to leave rates unchanged until the end of the year to help the recovery in light of the weakening global economic outlook. What to watch: - Central bank policy moves, and whether the GDP forecast proves accurate. - Whether firms actually leave Thailand to escape government-mandated wage increases, as some have threatened.
- The level of pressure on the
government over the hugely expensive rice scheme, its flagship election policy. Withdrawing it might be the best option for the economy, but it would be a major loss of face and could cost the government some of its vast rural support
http://www.reuters.com/article/2012/10/10/thailand-risks-idAFRISKTH20121010 http://community.jobdynamo.com/84/ 8.2.4 Risk in technology The technology risk for ice cream business can happen from unusual machine that might cause ice cream quality problems such as melting, changes in flavor and color, changes in texture and smoothness, and package disintegration.
Technology risk also happened from competitor too. Nowadays, there are many new technology for produce ice cream such as fried ice cream business which have their own machine to make fried ice cream.
http://www.google.com/imgres? hl=th&sa=X&tbo=d&biw=1173&bih=570&tbm=isch&tbnid=CaaGSH3EiMt74M:&imgrefur l=http://www.tradeboss.com/default.cgi/action/viewproducts/productid/83122/productname/F ried_ice_cream_machine_ice_pan_Stirring_ice_machine/&docid=UNKDTledURbUFM&im gurl=http://photos.tradeholding.com/attach/hash178/83122/fried_ice_cream_machine_ice_pa n_frito_frio_inexusa_welbex_helado_frito_frio_wf1120b_1.jpg&w=290&h=230&ei=VLsH UbTiMYWrrAfEhYCYCA&zoom=1&ved=1t:3588,r:38,s:0,i:205&iact=rc&dur=862&sig=1 16753863772852272722&page=3&tbnh=184&tbnw=232&start=32&ndsp=17&tx=79&ty=5 5 http://www.google.com/imgres? hl=th&tbo=d&biw=1173&bih=570&tbm=isch&tbnid=2Oiqoc17frTAhM:&imgrefurl=http:// webboard.yenta4.com/topic/487994&docid=qHGMIK5vOg6xMM&imgurl=http://webboard. yenta4.com/uploads/2011/08/02/135883attachment.jpg&w=550&h=365&ei=LbwHUZSzEYmsrAec94GwDw&zoom=1&ved=1t:358 8,r:33,s:0,i:186&iact=rc&dur=2078&sig=116753863772852272722&page=3&tbnh=174&tb nw=262&start=25&ndsp=15&tx=91&ty=113

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Milady ice cream

Milady ice cream

1 Beeton, Isabella (1911). Mrs Beeton's Cookery Book. pp. 25860.

Retrieved 24 March 2012.

[Bangkok: Thailand's forever primate city]". In Thongthai, Varachai;

2550 [Population and society 2007]. Nakhon

1.3 Benefits of Project

1.4 Activities/Time Frame

-Vision and mission statement -Strategy of company -Process optimization

Chapter 2 Industry Profile

The Ice Cream Industry

2.2. Situation of Industry

Who Scooped Up the Most Votes by Region?

Type Fry Other Total 10 1 427

Number(people) 2.34 0.23 100

ICE-CREAM Thai dessert flavor

2.6.3. Functional Strategy

Human research Strategy

Chapter 3 Marketing Feasibility Analysis

3.1 Market analysis

Thailand political crisis

Over all world economic

http://www2.unwto.org/ Amount of tourist come to Thailand

Population growth rate0.543% BANGKOK (capital) 6.902 million (2009)

and take care of our customers.

and providing greater taste through differentiation from other.

up country. The operators would be find customer by various ways.

Group of general customer.

3.1.2 Competitor Analysis

Direct competitor One more ice-cream

Provide Thai culture products. Focus on foreign customers.

Better points of Milady ice-cream We have the best location Asiatique

( Source : http://th.openrice.com/Bangkok/restaurant/gelate http://www.wongnai.com/restaurants/18676xV-gelate-asiatique-theriverfront/photos )

Same target customers. Same store location - Asiatique

Gelate operated before Milady ice-cream.

Same target customers.

They have branches more than Milady ice-cream.

Better points of Milady ice-cream We have the best location Asiatique

True coffee (Ice cream Thai dessert flavor)

Same rate of price.

Better points of Milady ice-cream We have the best location Asiatique

( Sourece : http://www.phuketmag.com/restaurant-list/iberry/ ) "iberry" the

Homemade ice cream industry.

Same target customers. Same rate of price.

Better points of iberry. There are many braches around Thailand.

iberry operated before Milady ice-cream. They are popular.

Better points of Milady ice-cream We have the best location Asiatique

Same target customers.

Better points of Milady ice-cream We have the best location Asiatique

3.2 STP Analysis

3.3 Marketing Mix Strategy

Milady Ice cream is mixing of ice

Source : http://www.bloggang.com/mainblog.php?id=jazzy-bong&month=18-072011&group=14&gblog=15 Banana in coconut milk Flavor

Sticky rice in coconut milk with durian

Bua loy Flavor

Source : http://www.pooyingnaka.com/content/content.php?No=3970 Star Gooseberry Flavor

source:https://www.facebook.com/MiladyIceCream Marketing We focus on retail and take home.

Milady Ice-cream official website. http://Miladyicecream.tumblr.com

spa services, beauty treatments, activities

By give . Brochure to customer at before get in to boat,

when customer out of the BTS and in Asiatique the

riverfront Brochure of Milady ice cream