Section01 Seat 14, Ton-Yang Rubber and Latex Company

Preface
This project is a part of a feasibility for

study and evaluation in subject of Project
Feasibility Study Evaluation (1203302). The
Purpose of this project is to explain how to make
the business plan of Ton-Yang Rubber and Latex
Company.
Course in the second semester of 2012 year
academic. In this project studies the feasibility of
locating a rubber factory in Chanthaburi which are
included generally in rubber business management,
competitive
analysis,
market
feasibility,
the
technical process in a rubber factory, financial

feasibility, and also risk management. This project
makes everyone who interested to get knowledge
and information about rubber factory before
making decision to investment, including preoperation process and operation process of rubber
factory, for the benefit to invest and profit by doing
this rubber factory.
Student or entrepreneur who interest about
rubber business or rubber industry in Thailand
should read this project. We expect that our project
will provide benefits more and more interested
person, moreover, if they are any error in this
project or whatever, our group will make an
apologize at this opportunity.
Table of Content
Exclusive Summary
Chapter 1: Introduction
-Background and Significance of the Project
-Project Objective(s)
- Benefits of Project
-Activities/Time Frame
Chapter 2: Industry Profile
-Nature of Industry
-Situation of Industry
-Product/Service (in General)
Chapter 3: Market Feasibility Study
- Market Analysis
-STP Analysis
-Marketing Mix Strategy
-Sales Forecast/Profit Estimation
-Marketing Expenses (Sales Incentive)
-Conclusion
Chapter 4: Investment Cost
-Cost of Investment
-Depreciation
-Conclusion
Chapter 5: Production and Operations Analysis
-Product Characteristics (in Detail)
-Specification, Feathers, Dimension, Life Time, etc.
-Production/Services Process
-Operating Cost
Chapter 6: Administration analysis
- Management Analysis
-Conclusion
Chapter 7: Financial Analysis
- Financial Assumption for Business.
Profit/ Loss Statement

Cash Flow
Balance Sheet
Chapter 8: Risk Management

Chapter9: Summary
Appendix
Reference
Excusive Summary
Rubber and Latex industry is our business. It is located at 8 moo 7 Tambol
Khunsong, Kaenghangmaew, Chanthaburi Kind of business its about rubber. Our
products are Concentrated Latex and Ribbed Smoked Sheet (RSS). At the beginning of
investment, we will invest just small areas of factory and in the 3rd year we will make it
be bigger. About the processes of our business, we will take a rubber from rubber
gardener by our truck; we classified our customers to be 2 types of customer. First, its
our customer that we will bring their rubber every morning and they are the customer
that near our factory and the second is the customer that far a ways from our factory, we
will use tanks 200 litters and if they get full about 5-10 or however that they want we
will go to take it at their garden. After we got rubber we will separated rubber into 2
parts, for the first part we use it to make Ribbed Smoked Sheet and other rubber that we
have left we will put it in the big tank and when we get it enough we will take it to the
bigger company like D.S. Rubber and latex, its located in Rayong province and its far
from our factory just 58 km. Our business was a great business, because was we knew
that rubber and latex are getting popular for nowadays and it can makes a good profit,
good income but just invest only once in the beginning.
Chapter 1
Chapter 1: Introduction
1.1 Background and Significance of the project
Rubber is water repellent and resistant to alkalies and weak acids. Rubber is
elasticity, toughness, impermeability; adhesiveness and electrical resistance make it
useful as an adhesive, a coating composition, a fiber, a molding compound and an
electrical insulator. In general, synthetic rubber has the following advantages over
natural rubber: better aging and weathering, more resistance to oil, solvents, oxygen,
ozone, chemical and resilience over a wider temperature range. The advantages of
natural rubber are less buildup of heat from flexing and greater resistance to tearing
when hot.1
This project was chosen because we thought that nowadays rubber is becoming
a popular industry. As we know that rubber are significantly economic plant of Thailand
and an important plant not only for world economic strategies but also for the use of
living of humankind. The more social development, the more requirements of products
made of rubber for people utilization is increasing every day. In our daily life, we are
always involving with products made of Rubber. Rubber products have long been
grown with its best outcome year after year and Thailand is the largest land of rubber
plantation in the world.2
Our business would be located in Chanthaburi at 8 M.7 Tambol Khunsong,
Amphoe Kaenghangmaew, Chanthaburi province. We were chosen this place because in
1908, Poom Poonnasri we was taken rubber trees to growth in Chanthaburi and it was
growth up as well, and then after that he was flexible to growth it in other provinces of
Eastern part of Thailand such as Rayong and Trad, after that rabber was became to an
important economic product of Eastern part of Thailand. After that has many people
tried to take rubber trees to growth in other parts of Thailand such as on the NorthEastern and the North of Thailand but it was not successful to do it like in Eastern and
South of Thailand.3
So we have decided this place to our location because in
Kanghangmaew districts have a lot of rubber farm but nobody was building rubber
manufacture and there is no competitor and its good to investment here.
1.2 Project Objectives
Our company it would be remarkable success over the years and can be
attributed to our long experience, unparalleled expertise and strategic planning, enabling
us to thrive even in the worst economic situation. Our most important asset is our
http://education.com/reference/encyclopedia/entry/rubber
http://www.murickens.com/realestate/HistoryOfRubber.asp
3
http://www.yangpara.com/gernaral/history.htm
2
workforce. We value above all the professional operating methods of our management
team and well trained staff.
We hope that this project would be a benefit to everyone who is interesting to do
a business like the rubber industry. This project has a lot of information to you, such as
the definition of rubber, the history of rubber; types of rubber included the knowledge
of rubber industry so you can learn how to be a good investor or how to invest of this
kind of business.
1.3 Benefit of Project

We will know about the way to solve the problem in the real situations.
We will know about an arrangement and implementation of the plans.
Understand the financial for our business, the way to think about how
could we get more and more profit and less than that we have an
expended.
We know the strategies too appropriately and can apply it.
Well know about the information of competitors.
We can apply the information to makes it real in our real life.
We know how to do and manage this kind of business.
1.4 Activities/Time Frame

Nov-12
Operation Methods
1
1. Discuss about ideas to create
topics.
Dec-12
4
Jan-13
4
Feb-13
4
2. Select the topic.

3. Prepare to the presentation.
4. Discuss about background of
project.
5. Create project objective, benefit
and create project time frame.
6. Discuss industry profile.
7. Create Products and
Services, Situation, Mission,
vision and Strategy.
8. Discuss about Market
Feasibility Study.
9. Create Market Analysis,
Marketing Mix, Strategy and
Sales Forecast.
10. Review part 1-3
11. Discuss about Technical
Feasibility Study and Financial
Analysis
Nov-12
Operation Methods
1
12. Create Production and
Operations Analysis, PreOperating Cost, Investment Cost,
Operating Cost and management
Dec-12
4
Jan-13
4
1 2
Feb-13
4
analysis.
13. Create Statement, cash flow
and balance sheet.
14. Create VCD/DVD Ad
15. Review all part of project.
16. Prepare draft of final report.
1.5 Brand of Company
Chapter 2
Chapter 2: Industry Profile

2.1 Nature of Industry
Introducing Rubber
In 1736, a French astronomer was sent by his government to Peru to measure an
arc of the meridian; He brought home samples of the milky fluid and reported that the
Indians used it for lighting. He wrote that it burned without a wick very brightly and
that the Indians made shoes from it which was waterproof. The Indians collected the
gummy fluid from trees in pear-shaped bottles on the necks of which they fasten
wooden tubes. Pressure on the bottle sends the liquid squirting out of the tube, so they
resemble syringes. Their name for the fluid, he added, was cachuchu or caoutchouc.
Thirty-four years later, an English writer wrote about a different use for the tree gum
and a new name. A stationer accidentally discovered that it would erase pencil marks
and as it came from the Indies and rubbed, of course it was renamed India rubber.4
Definitions of Rubber
Rubber is water repellent and resistant to alkalies and weak acids. Rubbers
elasticity, toughness, impermeability, adhesiveness and electrical resistance make it
useful as an adhesive, a coating composition, a fiber, a molding compound and an
electrical insulator. In general, synthetic rubber has the following advantages over
natural rubber: better aging and weathering, more resistance to oil, solvents, oxygen,
ozone, certain chemical and resilience over a wider temperature range. The advantages
of natural rubber are less buildup of heat from flexing and greater resistance to tearing
when hot.5
Background of Rubber
Rubber was known to the indigenous people of the Americas long before the
arrival of European explorers. In 1525, Padre dAnghieria reported that he had seen
Mexican tribes people playing with elastic balls. The first scientic study of rubber was
undertaken by Charles de la Condamine, when he encountered it during his trip to Peru
in 1735. A French engineer that Condamine met in Guiana, Fresnau studied rubber on
its home ground, reaching the conclusion that this was nothing more than a type of
condensed resinous oil. The first use of rubber was an eraser. It was Magellan, a
descendent of the famous Portuguese navigator, who suggested this use. In England,
Priestley popularized it to the extent that it became known as India rubber.6
The para rubber tree is indigenous to South America. Charles Marie de La
Condamine is credited with introducing samples of rubber to the Acadmie Royale des
4
http://inventors.about.com/cs/inventorsalphabet/a/rubber_2.htm
http://education.com/reference/encyclopedia/entry/rubber
6
http://www.iisrp.com/WebPolymers/00Rubber_Intro.pdf
5
Sciences of France in 1736. In 1751, he presented a paper by Franois Fresneau to the

Acadmie (eventually published in 1755) which described many of the properties of
rubber. This has been referred to as the first scientific paper on rubber. In England, it
was observed by Joseph Priestley, in 1770, that a piece of the material was extremely
good for rubbing off pencil marks on paper, hence the name rubber. Later it slowly
made its way around England.
South America remained the main source of the limited amounts of latex rubber that
were used during much of the 19th century. In 1876, Henry Wickham gathered
thousands of para rubber tree seeds from Brazil, and these were germinated in Kew
Gardens, England. The seedlings were then sent to India, Ceylon (Sri Lanka), Indonesia,
Singapore and British Malaya. Malaya (now Malaysia) was later to become the biggest
producer of rubber. In the early 1900s, the Congo Free State in Africa was also a
significant source of natural rubber latex, mostly gathered by forced labor. Liberia and
Nigeria also started production of rubber.
In India, commercial cultivation of natural rubber was introduced by the British
planters, although the experimental efforts to grow rubber on a commercial scale in
India were initiated as early as 1873 at the Botanical Gardens, Calcutta. The first
commercial Hevea plantations in India were established at Thattekadu in Kerala in
1902. In the 19th and early 20th century, it was often called "India rubber".7
History of Rubber
History of rubber in the world
Mentioned by Spanish and Portuguese writers in the 16th century rubber did not
attract the interest of Europeans until reports about it were made (173651) to the
French Academy of Sciences by Charles de la Condamine and Franois Fresneau.
Pioneer research in finding rubber solvents and in waterproofing fabrics was done
before 1800, but rubber was used only for elastic bands and erasers, and these were
made by cutting up pieces imported from Brazil. Joseph Priestley is credited with the
http://www.bouncing-balls.com/timeline/people/nr_condamine.htm
discovery c.1770 of its use as an eraser, thus the name rubber. The first rubber factory in
the world was established near Paris in 1803, the first in England by Thomas Hancock
in 1820. Hancock devised the forerunner of the masticator (the rollers through which the
rubber is passed to partially break the polymer chains), and in 1835 Edwin Chaffee, an
American, patented a mixing mill and a calendar (a press for rolling the rubber into
sheets). In 1823, Charles Macintosh found a practical process for waterproofing fabrics,
and in 1839 Charles Goodyear discovered vulcanization, which revolutionized the
rubber industry. The demand for rubber insulation by the electrical industry and the
invention of the pneumatic tire extended the demand for rubber.
Despite Brazil's legal restrictions, seeds of the tree were smuggled to England in
1876. The resultant seedlings were sent to Ceylon (Sri Lanka) and later too many
tropical regions, especially the Malay area and Java and Sumatra, beginning the
enormous East Asian rubber industry. Here the plantations were so carefully cultivated
and managed that the relative importance of Amazon rubber diminished. American
rubber companies, as a step toward diminishing foreign control of the supply, enlarged
their plantation holdings in Liberia and in South and Central America. During World
War I, Germany made a synthetic rubber, but it was too expensive for peacetime use. In
1927 a less costly variety was invented, and in 1931 neoprene was made, both in the
United States. German scientists developed Buna rubber just prior to World War II.
When importation of natural rubber from the East Indies was cut off during World War
II, the United States began large-scale manufacture of synthetic rubber, concentrating
on Buna S. Today synthetic rubber accounts for about 60% of the world's rubber
production.8
History of rubber in Thailand
The idea to bring rubber trees planted in Thailand was first thought when
Phraya Ratsadanupradit Mahison Phakdi visited in Malaysia. He saw the Malays
planting the runner trees and they produced the good productivity. So he was interested
to take rubber trees planted in Thailand but at that time the owner of rubber plantations
did not want to give him the rubber breed. In 1901 Phra Sathon Sathaphitak visited
Indonesia and could bring rubber seeding which their roots were wrapped by moistened
http://www.infoplease.com/encyclopedia/science/rubber-history.html
cotton and wrapped again with the newspaper before containing into rain tree wooden
boxes. Then he came back Thailand immediately by his personal steam boat.
There were 4 boxes of rubber seeding which were planted in front of
Phra Sathon Sathaphitaks house at Kantang district, Trang province. Nowadays, there
is only one left in front of the Agriculture coorperative. Phra Sathon Sathaphitak
expanded the planting area about 45 plantations. It could be considered that Phra Sathon
Sathanphitak was the first rubber plantation owner of Thailand. After that Phraya
Ratsadanupradit sent the group of provincial Governors Marshals, village chiefs and
Headmen going to study the method of rubber growing abroad. Then he assigned them
to teach and support about rubber growing and rubber seeding contribution. It could be
said that this time was an era of rubber booming which called Tesa Rubber.
Now rubber trres were planted in the South and the East which there are
about 9 million plantations owned by 5 hundred thousand Families. Rubber is
significant to be an economic plant of Thailand after rice. It makes income for the
country about billions baht per year. So Praya Ratsadanupradit Mahison Phakdi was
praised to be the Father of Rubber.9
History of rubber in Chanthaburi
In 1908, Poom Poonnasri we was taken rubber trees to growth in

Chanthaburi and it was growth up as well, and then after that he was flexible to growth
it in other provinces of Eastern part of Thailand such as Rayong and Trad, after that
rabber was became to an important economic product of Eastern part of Thailand. After
that has many people tried to take rubber trees to growth in other parts of Thailand such
as on the North-Eastern and the North of Thailand but it was not successful to do it like
in Eastern and South of Thailand.10
Evolutions of Rubber
Not until recently it was originally thought that rubber was first discovered in
Europe in the nineteenth century; when in fact its roots stem back to the year sixteenhundred B.C. A professor at M.I.T. by the name of Dorothy Hosler and a couple of her
9
http://www.rubber.co.th/web/history_en.php
http://www.yangpara.com/gernaral/history.htm
10
associates started to do some research and they traced back the usage of rubber back to
the Mayans of Mesoamerica. Mesoamerica is now known to the world as South
America. The Mayans discovered a plant that produced a sap that had sticky and
springy characteristics. This plant today is now commonly known as a rubber plant.
This sap was known as latex which the Mayans used to bind things together like ax
heads to their handles. Once the latex material is exposed to the air it becomes even
more durable and had a better springy quality to it. The latex by itself is not very useful
although; it is not that durable and tended to not stay in the shape that it was molded
into. After experimenting with the latex the Mayans eventually found out that if they
mixed the latex with the juice of morning glory vines the new substance became twice
as durable, more elastic, and a lot less brittle. The good thing about mixing the sap with
the morning glory juice is that these two plants tended to grow close to one another
which made it easier to harvest them.
In 1791 and Englishman named Samuel Peal discovered how to waterproof
clothing by mixing rubber with turpentine. This discovery made rubber the most sought
after material in the world. Everything being sold in Europe at the time was being made
from rubber; from boots to jackets. People could not get enough of this material; it
seemed as though it had changed the world forever. It wasnt till 1839 until a bankrupt
hardware merchant from Philadelphia by the name of Charles Goodyear realized that
rubber had so much potential. He was so impressed with rubber when it first started to
become popular. He thought to himself that there must be some way of making the
product better. One of his ideas was that since rubber was naturally sticky he could mix
it with some type of dry powder such as magnesium powder. He tried this experiment
with several different types of powders and all of them failed miserably. He went
bankrupt several more times while he was trying to figure out the mystery to the rubber.
All the time he knew he was on to something but he just couldnt put his finger on it.11
Varieties of Rubber
The major commercial source of natural rubber latex is the Par rubber tree
(Hevea brasiliensis), a member of the spurge family, Euphorbiaceae. This species is
widely used because it grows well under cultivation and a properly managed tree
11
http://www.exampleessays.com/viewpaper/25743.html
responds to wounding by producing more latex for several years. Many other plants
produce forms of latex rich in isoprene polymers, though not all produce usable forms
of polymer as easily as the Par rubber latex does; some of them require more elaborate
processing to produce anything like usable rubber, and most are more difficult to tap.12
Types of Rubber
Natural Rubber
Natural rubber is obtained from the milky secretion of various plants, but the
only important commercial source of natural rubber. The only other plant under
cultivation as a commercial rubber source is guayule, a shrub native to the arid regions
of Mexico and the SW United States. To soften the rubber so that compounding
ingredients can be added, the long polymer chains must be partially broken by
mastication, mechanical shearing forces applied by passing the rubber between rollers
or rotating blades. For most purposes, the rubber is ground, dissolved in a suitable
solvent, and compounded with other ingredients, e.g., fillers and pigments such as
carbon black for strength and whiting for stiffening; antioxidants; plasticizers, usually in
the form of oils, waxes, or tars; accelerators; and vulcanizing agents. The compounded
rubber is sheeted, extruded in special shapes, applied as coating or molded, then
vulcanized. Most Par rubber is exported as crude rubber and prepared for market by
rolling slabs of latex coagulated with acid into thin sheets of crepe rubber or into
heavier, firmly pressed sheets that are usually ribbed and smoked.13
Natural rubber (abbreviated to NR) primarily comprises polyisoprene and is
harvested from the milky white latex of a number of species of plants which flourish in
the tropics, above all from the Spurge family. The rubber tree has achieved considerable
commercial importance. The tree is native to the Amazon region and is now cultivated
in virtually all tropical regions of South America, Africa and Asia. 90% of the worlds
production of natural rubber is harvested from the rubber tree. A diagonal incision is
made in the bark, allowing the latex to exude. The latex has approximately the
following composition:
Table 2.1 Natural rubber
12
http://www.atlantic-cable.com/Article/GuttaPercha/
http://www.infoplease.com/encyclopedia/science/rubber-naturalrubber.html#ixzz2J40SPmT9
13
Constituents Percentage
Water
55...70
Rubber
30...40
Resins
1.5...2
Protein
1.5...3
Ash
0.5...1
Sugar
1...2
The latex, which is rich in rubber, can be preserved by adding ammonia

any for special purposes it can be transported to the countries in which it processed as
latex concentrate in liquid from. This is done in barrels or in tank containers. Its far
more common to filter the harvested latex, dilute it with water and then to cause it to
coagulate using substances such as acetic acid or formic acid or my means of
electrophoresis. This separates the raw natural rubber from the water, forming a solid
mass (coagulum) that is then further processes. Coagulation can also take place in the
form of auto-coagulation on the tapping panel and the collection cups. Such coagulum
has a greater degree of contamination and is hence used in the natural rubber grades
which have less stringent requirements with respect to contamination.
A distinction is down between the following forms of natural rubber:
Crepes
Pale crepe rubber is among the highest quality crepes. Coagulation of this
high-quality natural rubber is achieved with sodium hydrogen sulfite. The clean
coagulum is washed and milled. This produces sheets between 1.2 and 1.5 mm thick
and 24 cm wide. The washing process removes from the coagulum considerable
amounts of the serum constituents which can cause rotting. The sheets ate dried in
drying rooms for 2.5 to 4 days at 37 C or air-dried for 5 to 10 days on drying floors.
Excessive temperatures lead to discolored patches in the sheets as a result of oxidation.
The sheets are packed as bales and marketed as thin pale crepe. The 10-mm crepe
from Sri Lanka is marketed as thick pale crepe.
In addition to the high quality thick and thin pale crepes, there are further
categories which are made from high-grade rubber scrap, e.g.:
-
Estae brown crepe
Thin brown crepe
Thick blanket crepe
Flat bark crepe
Smoked blanket crepe

Pale crepe rubber is either packed in a double-layered bag or the bales
are wrapped in plastic sheeting and packed in wooden crates. Thicker crepes can
also be packed in sacking. The entire surface of the bale should be covered with
sufficient talcum to prevent the fibers from adhering to the rubber.
Sheets
Two different types of sheets are distinguished:

-
ADS (Air Dried Sheets)
Air dried sheets are less common. They have an appearance similar to
RSS but are more transparent, as they are manufactured in smoked-free rooms.
-
RSS (Ribbed Smoked Sheet)
The fresh latex is diluted to a rubber content of 15-16 % and coagulated in

coagulation tanks using formic acid or acetic acid. Lumps of coagulum are formed after
the acid has acted for 3-4 hours. After milling and washing, sheets between 2.5 and 3,5
mm thick, 24 cm wide and 90 or 135 cm in length are produced. The final mill is an
embossed mill, which gives the sheets their ribbed structure. Since these rubber sheets
are not washed as intensively as crepes, they contain a higher proportion of serum
constituents which encourage mold and rotting. For this reason, the sheets are hung in
the smokehouses and dried for a week at temperatures up to 60C. The smoke resulting
from burning rubber tree wood and other organic materials such as coconut husks
preserves the smoke. The sheets are pressed in the bales and wrapped in protective
sheets. The surface is protected from oxidation by application of a bale coating solution
and talcum.
Ribbed smoked sheets are graded on the basis of visual assessments. The grades
have been described in the Green Book, published by the International Rubber Quality
and Packing Conference. Prior to grading, the sheets are separated and inspected,
Oxidized spots or steaks, weak, heated, under-cured, over smoked, opaque and burnt
sheets are not permissible. The rubber must be provided by the producer in an excellent
drying quality. The rubber must be dry, clean, strong, sound and evenly smoked and
free from blemishes, specks, rust, blisters, sand, dirty packing and any other foreign
matter. That packing must be clean. Small pinhead bubbles if scattered, will not be
objected to. The remaining grades RSS represent a sequential lifting of these
requirements. Under-cured rubber displays patches which have not been dried
sufficiently during smoking or drying.
Rubber sheets are folded to form bales (e.g. 60 cm and 100 113 kg per bale),
compressed and wrapped in protective sheets. A protective coating and talcum are
applied to the surface to protect against oxidation and to prevent the sheets from
sticking to each other.
These form a background for stenciling the shipping marks. Bales are
transported in crates or loose in containers. Skim rubber should not be used as
protective sheets. Sheets can also be simply folded and packed in plastic bags in the
form of 35 kg bales. 36 bales together form a load unit of 1269 kg per pallet. These are
unitized using shrink-wrap sheeting or a shroud of plastic film. Metal creates can also
be used.
Technically specified natural rubber (TSR)
TSRs are dived into a number of grades which are laid down in technical
specifications drafted by ISO and are manufactured using new processing techniques.
Depecding on the TSR quality, different forms of coagulum are used: latex coagulated
naturally in the collecting cups, rubber sheets or latex coagulated by adding acid.
Different methods are used to product TSRs, e.g. the Heveacrumb or Dynat processes.
In the Heveacrumb process, rubber coagulum is passed through creping rolls set at
friction speed and the shear forces involved tear the coagulum into small pieces. This
process is described as crumbing. The Dynat process primarily uses cup lumps. After
natural coagulation or acid coagulation, the rubber is granulated by means of a rotary
knife cutter. After granulation, the crump is washed and dried at elevated temperature
up to 140C. Then the crumbs are compresses into blocks of about 33 1.3 kg, wrapped
in synthetic plastic sheeting and packaged in wooden or steel chests.
The advantages of Technically Specified Rubbers over the conventional
sheet and crepe grades of rubbers are as follows:
-
Since it is available in a limited number of well defined grades,

correct choice of grades according to requirements by the consumers
is rather easy.
Since it is possible to assess the actual content of foreign and volatile

matter, mistakes can be avoided in deciding the actual worth of the
material.
Since it is marketed as compact, polyethylene wrapped bales,

degradation of the rubber on storage, handing and transportation can
be reduced.
Since sizes have been standardized and the bales are compact,
considerable saving can be made in transport through mechanized
handing and containerization.
The International Standards Organization (ISO) first published the draft

Technical Specification for Natural Rubber during 1964. Based on these Specifications,
Malaysia introduced their Standard Malaysia Rubber scheme in 1965 and since then all
the natural-rubber0producing countries have started producing and marketing NR as
Technically Specified Rubbers. This resulted in the introduction of further national
standards in addition to SMR:
-
Standard Malaysia Rubber SMR
Standard Indonesia Rubber SIR
Standard Sri Lanka Rubber SSR
Standard Vietnam Rubber SVR
Indian Standard Natural Rubber ISNR
Standard Thai Rubber STR
These quality standards lay down the maximum permissible content of dirt,
ash, nitrogen and volatile substance. The following table shows some SMR values:
Table 2.3 Standard Malaysia Rubber
sheets
Volatile
Dirt content
Ash content
Nitrogen content
(max. %)
(max. %)
(max. %)
SMR 5
0.05
0.60
0.60
0.80
pale green
SMR 10
0.08
0.75
0.60
0.80
brown
SMR 20
0.16
1.00
0.60
0.80
red
Parameters
matter
(max. %)
Color
coding
Figure 2.1 Standard Malaysia Rubber
SMR 10 and SMR 20 are general-purpose grades, with SMR 10 being a high
grade, SMR 20 a medium grade and SMR 5 a lower grade.
TSRs are wrapped individually in plastic sheeting and stacked on pallets. These
are unitized using shrink-wrap sheeting or a shroud of plastic film and are also attached
to the pallet with plastic strapping. A labeling strip must be attached to each load unit.
Figure 2.2 Packaging of Standard Malaysia Rubber
SVR 10 CV, TSR from Vietnam, individually wrapped in plastic film and stacked on a pallet.
These are unitized using shrink-wrap sheeting or a shroud of plastic film and are also attached to the
pallet with plastic strapping.
Alternatively, TSRs can be packed in wooden or steel creates and secured to

pallets. The creates are unitized by being attached to the pallet with steel straps.
Figure 2.3 Packaging of Standard Malaysia Rubber
Highly purified natural rubber from Malaysia packed in wooden crates

and secured to pallets with steel straps.
Preserved latex concentrates
Ammonia is added to the latex to keep it liquid and this is concentrated

either by creaming or centrifuging. The resulting concentrate can be transported as a
liquid. Depending on the quantity of ammonia added, a distinction is made between
high-ammonia latex with 0.60 0.80% ammonia and low-ammonia latex with 0.200.29% ammonia. Latex can be processes to make other raw rubber products:
-
Skim rubber: It is produced from skim latex. Skim latex is
produced as a byproduct during the preparation of latex concentrate. It has a dry rubber
content of only 3 to 7%. However, it also has very low dirt content. Coagulation of skim
latex can be either spontaneous or by acid treatment. It is important that the ammonia
content it kept as low possible. Further processing is the same as for smoked sheets.
Rubber powder: In order to reduce transportation costs, the latex
can be converted to a fine rubber powder instead if transporting it in the form of latex
concentrates. This is done by atomizing the latex and drying it with hot air. This form of
rubber can be kept for long periods and is particularly resilient.
Aging of Natural Rubber
Rubber aging processes, particularly as a result of atmospheric

conditions, may start as early as the transportation and negatively impact the quality of
the rubber. The effects of oxygen, heat and light are the primary causes of aging
symptoms, with oxidation processes leading to the formation of hydroxides. These in
turn react either by splitting molecules or establishing new cross linkages. The result is
softening or hardening: oxidized rubber.
Hardening of Natural rubber during transport and storage can be
prevented by adding chemical substance to achieve a constant viscosity.
Recommended storage duration for natural rubber
Initial storage
5 years
Extended storage 2 years
Recommended storage temperature for natural rubber
Optimum storage temperature 15 - 30C
Storage of latex concentrates
Max. duration of storage
6 - 12 months
Storage and transport temperature
5 - 35C
Intended use
There are a huge variety of applications for natural across the world. The
unique combination of properties found in natural rubber cannot be fully duplicated
synthetically. However, each individual property can be improved on by synthetic
rubber.
Processing of natural rubber to form rubber products
Natural rubber id mixed with various additives designed to give the end
product the required properties, shaped and then vulcanized.
Figure 2.4 Diagram showing the processing of rubber
sheets
Mastication is a preliminary stage to processing the raw rubber. This

process involves the use of special mechanical equipment and additives at low
temperatures to shred the rubber molecules into smaller units. This improves the
plasticity and reduces the viscosity. After mastication, the rubber is mixed together with
fillers, plasticizers and rubber chemicals to form a homogeneous mass in mills or closed
kneaders. The subsequent end product is performed by compression molding or
calendaring. Compression molding machines, for example are used to produce car tires,
soles and heels for shoes and bungs. Thin, seamless rubber products, for examples are
produced by dipping.
In the final processing step, the molded rubber mixture is vulcanized.
The most important vulcanization medium is sulfur, which added to the rubber mixtures
before this is heated. The tire-manufacturing industry is the worlds largest consumer of
natural rubber. Tires for cars, bicycles and aircraft as well as many other kinds of rubber
products such as seals, hoses, drive belts, floor coverings, conveyor belts, molded
articles, foam rubber, impregnation substances and medical equipment are all made
from natural rubber.
Risk Factors and loss prevention of Natural rubber
Risk Factor Temperature

Natural rubber requires particular temperature, humidity, moisture
and possible ventilation conditions.
Term
Temperature range
Favorable travel temperature range
5 - 25C
Optimum travel temperature
20C
Temperature greater than 30C and exposure to sunlight, even for periods of a
few hours, result in activation of the rot-causing bacteria, especially in conjunction with
moisture and proteins. In addition, oxidation and the associated molecular breakdown
are encouraged and the rubber develops soft patches, stickiness and becomes deformed.
If the destination is in a colder climate, the bales jam as a result of the drop in
temperature and this makes the job of unloading the container or means of transport
more difficult.
Figure 2.5 Temperature of surface water during a voyage
sheets
Mean maximum (daytime temperature), mean minimum (nighttime temperature) and temperature of
surface water during a voyage from Singapore to Europe in June14
Figure 2.6 Temperature of surface water during a voyage
sheets
Mean maximum (daytime temperature), mean minimum (nighttime temperature) and temperature of
surface water during a voyage from Singapore to Europe in January15
14
http://www.tis-gdv.de/tis_e/ware/kautschuk/naturkautschuk/abb9.htm
Figures 2.5 and Figures 2.6 illustrate the typical temperature condition during a
voyage from Singapore to Europe. In this case, the highest temperatures are recorded in
the Gulf of Aden and in the Red Sea. Since the travel temperature of 30C should not be
exceeded, the containers should be stowed below deck where possible. The optimum
travel temperature for rubber is 20C. A temperature of 25C should be maintained
virtually constantly over a long period. Rubber starts to melt at approx. 180C.
The lower limit is 5-6C, as there is a risk of hardening as a result of
crystallization. This can cause difficulties unloading the container or mean of transport
because the jammed bales tear. Latex concentrates also should be protected against
extreme temperatures during transport and storage. If barrel loads are exposed to direct
sunlight in tropical and subtropical climates, the high temperature can result in a drop in
quality. At temperatures below 4C, the latex concentrates tend to coagulate, which is
an irreversible process. This results in difficulties when unloading, damage and
additional costs.16
Risk factor Humidity/Moisture

Natural rubber requires particular temperature, humidity/moisture
and possibly ventilation condition.17
15
Term
Humidity/water content
Relative humidity
70...75 %
http://www.tis-gdv.de/tis_e/ware/kautschuk/naturkautschuk/abb10.htm
Lloyds Survey Handbook, 7th edition 1999, Information Publishing Group Ltd
17
Scharnow, R.: Codiertes Handbuch der Gter des Seetransports, VE Kombinat
Seeverkehr und Hafenwirtschaft - Deutfracht/Seereederei - Ingenieurhochschule fr
Seefahrt Warnemnde/Wustrow, Rostock 1986, Bd. 1: Stckgut A-K, Bd. 2: Stckgut
L-Z, Bd. 3: Spezialgut
16
Water content
1.08 %
Maximum equilibrium moisture content
75%
Moisture due to rain, seawater or condensation water must be strictly avoided, as

it can lead to rot, mold mildew stains and discoloration. Rubber which has become wet
and absorbed too much moisture is termed bleached rubber. Natural rubber is not
hygroscopic. The poor thermal conductivity of rubber may lead to condensation on the
surface from capillary water, which in turn leads to mold and rot.
Since mold and mildew stains can occur in the middle of the cargo block, it is
not possible to detect damage when the consignment is accepted. This can only be
detected when the container or means of transport is unloaded. Moisture damage is
accompanied by unpleasant or penetrating odors. In any instance of damage, the
question must always be raised as to whether the rubber was damp for the start, is it a
case of pre-carriage damage, which is the responsibility of the producer or did the
damage occur during transportation as a result of rain, condensation water or seawater.
Three aspects are taken into account
Observation of the stages of mold growth
Temperature requirements of the mold
Oxygen requirements of the microorganisms
Risk factor Ventilation
Natural rubber requires particular temperature, humidity/moisture and

possibly ventilation conditions. If the rubber is dry for shipment or container dry, there
is no need for ventilation.
-
Risk factor Biotic activity
Natural rubber displays 3rd order biotic activity. It belong to the class of
good in which respiration processes are suspended, but in which biochemical, microbial
and other decomposition processes still proceed.
-
Risk factor Gases
Chemical decomposition and the evolution of gas during processing lead

to cavities on or in the rubber sheets. The inner surfaces of the blisters are often sticky,
whereas those of the bubbles are dry and not sticky.
-
Risk factor Self-heating/spontaneous combustion
Smoking must be prohibited when loading the containers and in the

warehouses, as natural rubber is readily combustible due to its high hydrocarbon
content. When natural rubber combusts it generates considerable heat and smoke. A
large quantity of gaseous product and unburned solid particles in the form of thick,
black smoke are released, which make access to the seat of the fire more difficult.
Burning rubber produces sputtering, burning drops of resin, which can cause the fire to
spread. If there is a risk of fire, the firefighting personnel should wear automatic
breathing apparatus and protective clothing.18
Risk factor Odor
Bales of rubber emit a strong odor of rubber which can become a

penetrating odor in the event of damage.
Active behavior
Unpleasant smell, so do not stow in the vicinity of foodstuffs,

semi luxury items and animal feedstuffs. Sour and foul odors:
These are due to rotting rubber.
18
www.kautschukgesellschaft.de
Passive behavior
Active behavior
Non-odor-sensitive.
Risk factor Contamination

None.
Rubber is very sensitive to contamination. The thermoplastic
Passive
properties of rubber mean that foreign bodies are absorbed either by
behavior
penetration or sticking. Splinters become embedded in the rubber

bales. This also applies to rubber packed in thin plywood crates.
These can splinter even under low loads, and are hence also known
as dirty packing.
Depending on the degree to which the contamination has penetrated,

it can be removed by peeling.
The warehouses and containers must be kept absolutely clean, as

any contamination such as grass, pipe splinters, paper, textile scraps,
graphite, coal, ore dust, cement, copper crumbs from cathode copper
plates, sulfur, copper sulfate, and manganese residue will break
down the rubber. This would cause holes to be formed during the
production of rubber gloves, for instance.
Risk factor Mechanical influences
Rubber should be stowed in such a ways as to avoid the risk of crushing.

The fragile wooden creates can splinter even under normal load conditions. Holes in the
caused by wood splinters can adversely affect the value. Strong rubber: rubber which is
resistant to deformation, i.e. resistant to tension on compression. Weak rubber: ribbed
smoked sheets which tear easily or part when tension is applied.
-
Risk factor Toxicity/Hazards to health
This risk factor has no major influence on transportation of this product.
Risk factor Shrinkage/Shortage/Theft
It is recommended that loading and unloading should be supervised.

-
Risk factor Insect infestation/Diseases
When wooden packaging containers or cargo securing materials are used,

it may under certain circumstances, be necessary to comply with the quarantine
regulations of the country of destination and a phytosanitary certificate may have to be
enclosed with the shipping documents. Information may be obtained from the
phytosanitary authorities of the countries concerned.
Synthetic Rubber
Synthetic rubber, invariably a polymer, is any type of artificial elastomer

mainly synthesised from petroleum byproducts. An elastomer is a material with the
mechanical (or material) property that it can undergo much more elastic deformation
under stress than most materials and still return to its previous size without permanent
deformation. About 15 billion kilograms of rubbers are produced annually, and of that
amount two thirds is synthetic.
The more than one dozen major classes of synthetic rubber are made of
raw material derived from petroleum, coal, oil, natural gas, and acetylene. Many of
them are copolymers, i.e., polymers consisting of more than one monomer. By changing
the composition it is possible to achieve specific properties desired for special
applications. The earliest synthetic rubbers were the styrene-butadiene copolymers,
Buna S and SBR, whose properties are closest to those of natural rubber. SBR is the
most commonly used elastomer because of its low cost and good properties; it is used
mainly for tires. Other general purpose elastomers are cis -polybutadiene and cis polyisoprene, whose properties are also close to that of natural rubber. Among the
specialty elastomers are copolymers of acrylonitrile and butadiene that were originally
called Buna N and are now known as nitrile elastomers or NBR rubbers. They have
excellent oil resistance and are widely used for flexible couplings, hoses, and washing
machine parts. Butyl rubbers are copolymers of isobutylene and 1.3% isoprene; they are
valuable because of their good resistance to abrasion, low gas permeability, and high
dielectric strength. Neoprene (polychloroprene) is particularly useful at elevated
temperatures and is used for heavy-duty applications. Ethylene-propylene rubbers

(RPDM) with their high resistance to weathering and sunlight are used for automobile
parts, hose, electrical insulation, and footwear. Urethane elastomers are called spandex
and they consist of urethane blocks and polyether or polyester blocks; the urethane
blocks provide strength and heat resistance, the polyester and polyether blocks provide
elasticity; they are the most versatile elastomer family because of their hardness,
strength, oil resistance, and aging characteristics. They have replaced rubber in
elasticized materials. Other uses range from airplane wheels to seat cushions. Other
synthetics are highly oil-resistant, but their high cost limits their use. Silicone rubbers
are organic derivatives of inorganic polymers.19
Synthetic rubber is a white, crumbly, plastic mass which can be processes and
vulcanized in the same ways as natural rubber. Synthetic rubber is produced in different
ways. Figure 3 illustrates one of the common production processes.
Figure 2.7 Production process for synthetic rubber
sheets
19
http://www.infoplease.com/encyclopedia/science/rubbersynthetrubber.html#ixzz2J445sjow
Synthetic rubbers are artificially produced materials with properties similar to

natural rubber. Most are obtained by polymerization or poly-condensation of
unsaturated monomers. A wide range of different synthetic rubbers have emerged,
reflecting the various different applications and the chemical and mechanical properties
they require. Co-polymerization of different monomers allows the material properties to
be varied across a wide range. Polymerization can take place under hot or cold
conditions, which result in hot polymers or cold polymers. Synthetic rubbers are
marketed as compressed bales and square blocks. They are also produced in the form of
powder rubber, talcum-coated chips, and granules and as latex concentrates in liquid
form.
Quality/Duration of storage
The benefits compared with natural rubber include better oil and the
possibility of a product with an extremely constant quality. Synthetic rubbers made
from butadiene rank as the most important synthetic rubbers produced. The following
list indicates some of the most import synthetic along with their properties in
comparison with natural rubber.
-
Styrene Butadiene Rubber (SBR)
General purpose rubber made up of different types; better abrasion

resistance, lower elasticity, poorer low-temperature behavior, better heat and aging
resistance, excellent electrical insulation material similar to rubber.
-
Poly-butadiene Rubber (BR)
Poor processing properties mean that BR is not used on its own, blended
with SBR or NR, abrasion-resistant, good elasticity, flexible at low temperatures.
-
Isoprene Rubber (IR)
Properties large comparable with natural rubber, more uniform, cleaner,

transparent.
-
Acrylonitrile Butadiene Rubber (NBR)
Oil and fuels resistant, good heat distortion temperature property and
abrasions resistant.
-
Butyl Rubber (IIR)
Low permeabilitys to gases, resistant to aging, ozone and chemicals,

good mechanical property, abrasion resistant and good electrical insulation properties.
The mechanical properties are improved by adding fillers such as carbon
black during vulcanization with sulfur. Temperature resistance, abrasion resistance,
resistance to oxygen and chemicals such as acids and petrol are properties which are
improved in this way.
Duration of storage varies depending on the type synthetic rubber. For example,
a range of 6-36 months if the ideal conditions recommended by the manufacturer, such
as a storage temperature between 10 and 25C, are observed. Synthetic rubber must be
stowed dry, some synthetic rubbers must be stored cool and they are to be protected
from direct sunlight.20
Recommended storage duration for synthetic rubber, in particular SBR
Initial storage
5 years
Extended storage 2 years
20
www.lanxess.com
Meyers Neues Lexikon, Bd. 7, Isota-Kongu, VEB Bibliographisches Institut, Leipzig 1973
Here are advantages and limitations of some kind of synthetic rubber.

-
Natural Rubber (NR)
Advantages
Good dynamic properties.
Good tensile and tear strength.
Good abrasive resistance.
Limitations
Poor resistance to chemicals and oil substances.
No long time exposure to sunlight, ozone and heat.
Styrene-butadiene Rubber (SBR)
Advantages
Good tensile strength, dynamic properties and
abrasive resistance.
Good substituent for NR (but sometimes more costefficient)
Limitations
Poor resistance to chemicals and oil substances.
No longtime expo-sure to sunlight, ozone and heat.
Butadiene Rubber (BR)
Advantages
Excellent dynamic properties.
Good cold resistance.
Good tear strength.
Limitations
Poor resistance to chemical and oil substance.

No longtime expo-sure to sunlight, ozone and heat
Ethylene Propylene Diene Monomer (EPDM)
Advantages
Excellent resistance to ozone, oxidants and weather
(water) conditions.
Excellent insulator
Good chemical resistance (not oil).
Limitations
Poor resistance to oil substances.
Less mechanical properties compared to NR.
Chloroprene Rubber (CR)
Advantages
Good resistance to ozone, weather conditions (water)
and sunlight.
Good chemical and medium oil resistance.
Good high temperature resistance.
Good resistance to gas permeability.
Limitations
More expensive than general purpose synthetic
rubbers.
No resistance to strong oxidizing acids, esters,
ketones, chlorinated and aromatic hydrocarbons.
Nitrile Butadiene Rubber (NBR)
Advantages
Good oil and solvent resistance.
Good heat resistance.
Good mechanical properties.
Limitations
Not good resistance to ozone, ketons, esters,
aldehydes hydrocarbons.
Higher price only justified when oil resistance in
required.
Hydrogenated Nitrile Butadiene Rubber (HNBR)
Advantages
Very good heat and low temperature resistance.
Good oil and solvent resistance.
Good ozone and weather resistance.
Good mechanical properties.
Limitation
High cost.
Methyl Vinyl Silicone Rubber (MVQ)
Advantages
Excellent heat resistance.
Very good low temperatures resistance.
Good insulator.
Limitations
Higher price only justified when excellent heat
resistance is required.
Low tensile strength
Fluor polymer (EPM)
Advantages
Excellent heat resistance.
Excellent chemical, ozone, weather, oil and solvent
resistance.
Limitations
Very high price.
Intermediate mechanical properties.
Isobutene-Isoprene Rubber (IIR)
Advantages
Excellent resistance to gas permeability.
Good resistance to chemical, ozone, weather and oil.
Limitation
Intermediate mechanical properties.
Chlorosulphonated Polyrthyle (CSM)
Advantages
Good heat resistance.
Good ozone and weather (water) resistance.
Good chemical resistance.
Color-proof.
Excellent abrasive resistance.
Limitation
Intermediate oil resistance.
**The information presented herein has been compiled from several sources considered to be in
dependable and is accurate and reliable to the best of our knowledge and belief but is not guaranteed to
be so. Nothing herein is to be construed as recommending any practice of any product in violation of
any patent or in violation of any law or regulation.21
Intended use
Like natural rubber, synthetic rubber has a wide range of applications,

such as in the tire industry (car, aircraft and bicycles tires), drive belts, hoses, medical
equipments, seal, floor coverings, conveyor belts, molded parts. The following list
shows the operating temperature and applications for some important types of synthetic
rubber.
21
http://www.hercorub.com/media/hercorub/pdf/elastomer.pdf
Styrene Butadiene Rubber (SBR)
-40C to 100C
Tire industry (tread and carcasses), conveyor belt, seals, and

technical rubber products.
Poly Butadiene Rubber (BR)
-80C to 90C
Tires, conveyor belts, clutches, engine bearing, technical

products of all types, drinking water seals.
Isoprene Rubber (IR)
-40C to 130C
Technical products of all types, especially construction

sections, cooling and heating hoses for vehicles, highperformance tires, foodstuffs utensils.
Acrylonitrile Butadiene Rubber (NBR)
Operating temperature: up to approx. 110C
Motor vehicle parts, oil and fuel hoses, technical product of

all types, plates and mats, rollers, seals and for foodstuff such
as milk.
Chloroprene Rubber (CR)
-40C to 150C
Automotive hoses tire inner liners, seals, membranes,

rubberized fabrics, steam hoses, cable insulation.
Packaging
The bales are wrapped in plastic sheeting or in boxes lined with
polyethylene. Bales are unitized in crates on pallets or with a shrink cover, for instance.
-
Powder rubbers are packed in paper sacks or cardboard boxes
lined with polyethylene and palletized. Flexible bulk packages are also used as packing.
-
Granulated synthetic rubber is packed in polyethylene sacks and
palletized. The polyethylene sacks can additionally be packed in cardboard and then
palletized. Flexible bulk package can also be used as packaging.

enclosed with the shipping document. Information may be obtained from the
phytosanitary authorities of the countries concerned.
Figure 2.7 Marking of packages
sheets
Marking of packages
Keep away from heat

Keep dry
Top
(solar radiation)
Risk factors and loss prevention of Synthetic Rubber
Risk factor temperature
Synthetic rubber requires particular temperature, humidity/moisture and

possibly ventilation condition.22
22
Scharnow, R.: Codiertes Handbuch der Gter des Seetransports, VE Kombinat
Seeverkehr und Hafenwirtschaft - Deutfracht/Seereederei - Ingenieurhochschule fr
Term
Temperature range
Travel temperature range
5 - 30C
Synthetic rubber withstands temperatures of up to 30C. When this

temperature is exceeded, cold flow starts. The rubber beings to flow and ruptures the
wrapping. The material beings to stick or combined with the package. Further
consequences of excessive temperatures are softening and artificial aging, combined
with hardening. In this event, the recipient has to pick over the blocks in a separate
operation. If the exposure to sunlight is of longer duration, oxidative cross-linking
occurs on the surface of the rubber even at temperatures of 10-20C. UV radiation also
causes this degradation. The temperature threshold for transportation is 5C; the rubber
crystallizes at -15C. This process is irreversible in synthetic rubber, which means that it
becomes unusable.
Risk factor Humidity/Moisture
Synthetic rubbers require particular temperature, humidity/moisture and

possibly ventilation conditions.
Seefahrt Warnemnde/Wustrow, Rostock 1986, Bd. 1: Stckgut A-K, Bd. 2: Stckgut LZ, Bd. 3: Spezialgut
Term
Relative humidity
Water content
Critical water content
Maximum equilibrium moisture content
Humidity/water content
65 %
0.2...0.4 %
0.75 %
65%
The water content of synthetic rubber is 0.2 0.4% and synthetic rubber
with low water content thus belongs to water contents. Despite its low water content,
synthetic rubber is very sensitive to moisture/humidity. The critical water content within
the wrapping is 0.75%.
The bales are wrapped in heat-sealed foils and must not be damaged. If
moisture penetrates the bales soak it up like a sponge, with the result that expensive
additional operations are required or the material can no longer be approved for
processing in certain machines. If water bubbles can be seen inside the wrapper, the
goods may have been damaged 65% relative humidity is recommended by the
manufacture.
-
Risk factor Ventilation
Synthetic rubber requires particular temperature, humidity/moisture and

possibly ventilation conditions. If the rubber is dry from shipment or container dry,
there is no need for ventilation.
Risk factor Biotic Activity
Synthetic rubber are goods in which respiration processed are suspended,

but it which biochemical, microbial and other decomposition processes still proceed;
they thus exhibit 3rd order biotic activity.
-
Risk factor Gases

-
Risk factor Self-heating/Spontaneous combustion
Synthetic rubber is highly flammable. If an upper temperature of 320C

is exceeded, it also tends to ignite spontaneously and generates considerable quantities
of smoke while burning. The fire is best extinguished with CO2, not with water or foam.
Smoking is absolutely prohibited. If there is a risk of fire, the firefighting personnel
should wear automatic breathing apparatus and protective clothing.
-
Risk factor Odor
Active behavior
Despite the packaging, a rubber-like smell is to be

expected, so synthetic rubber must not be stowed with
foodstuffs, semiluxury items and animal feedstuffs.
Passive behavior
Non-odor-sensitive.
Risk factor Contamination
Active behavior
Does not cause contamination.
Passive behavior
Damaged films allow the raw material to become

contaminated with foreign bodies, such as dust, chemicals,
metal filings, jute fibers etc. This considerably reduces the
quality and can cause high processing costs or render the
material completely unusable.
Risk factor Mechanical influences
Rubber should be stowed in such a way as to avoid the risk of crushing.

The bales are wrapped in heat-sealed foils and must not be damaged. Use no hooks.
-
Risk factor Toxicity/Hazards to health
Risk factor Shrinkage/Shortage

-
Risk factor Insect infestation/Diseases

enclosed with the shipping documents. Information may be obtained from the
phytosanitary authorities of the countries concerned.23
2.2 Situation of Industry

Rubber industry situation in the world
Rubber World Industries was established in 1993 to manufacture a
comprehensive and versatile range of technically advanced Rubber Insulation products.
It seemed particularly apt at IRC 96 to present the life history of natural rubber
in what was almost exactly 500 years to the day that Christopher Columbus returned
from his second voyage, bringing back the first rubber balls from the West Indies. There
was, Spanish observers said, nothing comparable in the world to the ways that the balls
bounced. Previously only packed leather balls had been known in Europe and this new
rubber was a total novelty. The next landmark in the history of natural rubber was the
Spanish discovery of the use of latex for the water proofing of leather and fabric in
1615. Because no method of preserving latex was known at that time, a thriving fabric
proofing industry grew up in Mexico and the finished product exported.
The rubber industry in Europe really started with Charles Macintosh in 1818.
Many had sought suitable solvents for rubber since its arrival in Europe as a raw
material in the late 1700s, but none had been successful. Charles Macintosh was an
industrial chemist in Glasgow, then a major centre of the chemical industry and was
23
http://www.gulfoflex.com/new/index.html
eager to exploit the waste products of the new coal gasification process. James Syme, a
medical student found that coal tar naphtha-was a good solvent for rubber and so
Macintoshs specific skill came in exploiting the naphtha-based rubber solution as a
waterproofing layer between 2 fabrics. Hence the Macintosh was born. Only 2 years
later, in 1829, Thomas Hancock discovered mastication. Hancock was using rubber in
elastic fastenings for gloves, shoes and stockings. These garters were made by cutting
strips from bottles of pure rubber and led to much waste. Hancock noticed that fresh
cut edges of rubber would unite perfectly and it occurred to him that if such pieces were
minced up very small, the amount of fresh cut edges would be greatly increased and
with heat Pickle or wooden masticator. He found that effort to shred the rubber did
not decrease with time, but increased and when opened a homogeneous roll of rubber
was found. He used his Pickle to supply the Macintosh factory and kept his
mastication process secret until he was forced to patent in 1837.
The final landmark in the early history of rubber was the discovery of
vulcanization by Charles Goodyear. Whilst the rubber industry was developing rapidly
in the temperature climate of Britain, with Macintosh and others producing a whole
range of products from rubber fishing dinghies to beer hoses, the US industry was
losing confidence with factories closing down due to the extremes of climate. Excessive
high temperature made product sticky, whilst at very low temperatures they became
rigid. Thus Charles Goodyear in the US was seeking modification to rubber to avoid
these temperature defects. He tried magnesia, boiling in lime, bronze powder and nitric
acid but all were of no avail. In September 1858, however a Nathaniel Hayward
introduced Goodyear to the idea of sulphur on, rather than in the rubber. Unfortunately
at that time Goodyear suffered both financial and personal difficulties so it was not until
1841 that he actually accidentally over-heated a mixture of rubber, sulphur and white
lead, which resulted in the discovery of vulcanization and a rubber which not harden in
winter and soften in summer. This was patented on 6 December 1842. Public opinion in
the US was still hostile to rubber, however and Goodyear entrusted his idea to a Stephen
Moulton, who was about to return to England, to take his improved rubber to the
Macintosh Company. Samples reached Thomas Hancock via a certain William
Brockendon and Hancock deduced from the bloom that sulphur had been used. He
subsequently discovered that strips of rubber immersed in molten sulphur changed its
character and patented the process in November 1843 only a few weeks before
Goodyears belated English patent. Hence both names being ascribed to the discovery.
From that time on, the natural rubber industry really began to expand and was
fuelled by the additional supplies of rubber that became available from the Far East.
This was due to Sir Henry Wickham who transported 70,000 seeds from Brazil to Kew
Garden in 1876. Some 1900 of these germinated and the resulting seeding were shipped
onto Ceylon and Singapore, from Henry Ridley developed tapping techniques and
instigated many of the methods used to this day.
There were then a whole series of developments in natural rubber science and
technology in the 40s, 50s and 60s, which led to a range of new materials derived from
it and new uses. For example, rubber in roads is not new. The first rubberized bitumen
was laid in the Rue Ferrier, Geneva in 1947 by Ashaltiques Geneva and subsequently in
Acre Lane in London in 1950. By 1955, 70 miles had been laid in UK. It was reported
to give non-slip properties, one-third improvement in life and was much more resistance
to low temperatures. In 1952, the first liquid rubber rub bone was produced by the
mechanical working of softened rubber with chemical plasticizers (6-8 hours in a 2blade mixer at 120-140C. This was used for textile machinery components, printers
rollers and for prototype manufacturing. Then there was Positex in 1952, latex which
was processed to give the rubber particles a positive charge for the wool industry and
methyl methacrylate grafted rubber in 1954 for making very hard rubber or adhesives if
only 30% is grafted. New uses saw the first rubber-metal laminated bridge bearing in
1957 on the Pelham Bridge in Lincoln and oil-extended natural rubber to improve the
grip of unstudied winter tires in 1967.
In the 1970s and 1980s the natural rubber industry still forged ahead. Further
new materials and new uses have appeared. We have seen the advent of deoxidized
natural rubber, a rubber derived from natural rubber but with high damping
characteristics, oil resistance and gas permeability equal to halo butyl rubbers.
Thermoplastic natural rubber is a blend of natural rubber with polypropylene to give a
recyclable rubber and new liquid natural rubbers have been developed for a variety of
uses. The early work in the 50s on laminated rubber bearings for bridges, now used
universally to accommodate bridge deck movements, spawned bearing for the base
isolation of whole building against ground-born vibrations. These in turn were further
developed in the mid 1980s and 1990s for bearing to protect building against
earthquakes. Seventy percent or more of all natural rubber goes into tires mostly into
large truck tires, off-the-road giant tires and aircraft tires. Here, low heat generation
properties in services are of paramount importance, along with low rolling resistance.
Recent work in the 80s has seen the development of natural rubber-based compounds
for truck tire retreading to match the wear of all synthetic compounds and these because
of their lower rolling resistance, give the added benefit of better fuel economy. More
recently, the advent of all-season passenger car tires has called for improvement in grip
on ice and snow. Here, the earlier oil-extended natural rubber technology used for
winter tires can provide better grip on ice and snow combined with lower rolling
resistance.24
The future for natural rubber looks bright. Ever increasing volumes are being
produced. At 5.92 million tonners per annum, natural rubber has 39% of the world
rubber consumption of 15.14 million tons per annum. The earthquake-bearing market
will take off when people realize that such systems system not only save lives, but also
the contents of the building. Powder-free surgical gloves are on the way and this
achieved by polymer coating both on the inside and out, will eliminate the protein
allergy problem. All predictions of future cars see them continuing to use rubber tires.
The space shuttle lands on all natural rubber tires because of the superb performance of
this 500 years old polymer. With space travel around the corner, surely natural rubber
has a guaranteed future.
Rubber industry situation in Asia
Asia is now home to around 92% of the world supply of natural rubber, raw
material for the production of thousands of articles of everyday use. Tire is prominent
among them. Them continent provides major portion of the vehicles in use around the
world and around 70% of the global requirement of tires to make them mobile. More
than half of the synthetic rubber product and consumed in the world also is now in Asia.
In the production of other rubber-based articles like auto rubber components, rubberbased industrial and engineering products, footwear products, latex-based products like
24
http://www.azom.com/article.aspx?ArticleID=2101
latex foam and fibber foam, gloves, condoms, latex thread, catheters, nipples, sport
goods like balloons, bladders and balls, the situation is not different. Moreover, South
and South-East Asia from the hub of nearly 90% of the dipped products reaching the
world market.
Produced of all these moved ahead mostly in the last quarter of a century, from
1985. Rubber consumption steadily gained momentum in the East and Asia grew into a
formidable force in the world rubber industry during the period. In 1985, the Asian
output of natural rubber was exceedingly high with 99.3% at 4,369,500 tons out of the
world total of 4,400,000 tons. The output more than doubled to 9,585,000 tons by 2010,
but the share came down to 93% in the world total of 10,291,000 tons. Thailand and
Indonesia are in the forefront of NR production and the global supply of NR continues
to be centered round these two nations.
Rubber consumption had made tremendous progress by 1985, aided by
expanded use of motor vehicles and rapid development in the downstream tire and
rubber industries. The Asian rubber consumption of that year at 3.46 million tons was
only one-fourth of the world total of 13.43 million tons. In the next 15 years, industrial
development gathered momentum and the Asian NR consumption rose to 8.37 million
tons by 2001. Then Asia had the largest share with 47% of the world total, well ahead of
Europes share of 28%, North Americas 18%, Latin Americas 6% and Africas 1%.
The continent consumed 15,124,000 tons of rubber in 2010, around 62% in the world
total of 24,422,000 tons. Of this, the share of NR was 7,454,000 tons and of synthetic
rubber (SR) 7,670,000 tons. Obviously, Asia has been the centre-stage of the world
rubber industry since 1985.
World total of rubber plantations was around 6.1 million hectares in 1985. Asia
has the most ideal land mass for Hevea rubber cultivation in the world, mainly the ThaiMalay peninsula, Sabah and Sarawak in East Malaysia, Sumatra, Java and Kalimantan
in Indonesia, southern part of India and the South-western part of Sri Lanka. The
continents share in world rubber plantations is 91% at 10,489,000 hectares. Indonesia
with 3,445,000 is the single largest rubber cultivating country in Asia. At the world
level too, the country has the largest share around 30% of the total. Thailand with
2,761,000 and Malaysia with 1,019,000 are the other two major rubber growing
countries. These three combined accounted for 69% of the rubber area in Asia in 2010,
at 7,225,000. World production of natural rubber was 4.4 million tons in 1985, in which
the share of Asia was as much as 91% at 4.0 million tons. The Asian production is
mostly smallholder based, but relatively large, State-owned plantations dominate in
China, Vietnam and Cambodia. While Thailand has a little over 95% participation of
small holdings, their share in Malaysia is around 90% and in Indonesia about 85%. Asia
continues to be the largest supplier NR to the world. The world NR production rose to
10,291,000 tons in 2010 and the Asian share increased to 93% of this at 9,585,000 tons.
Asia has come a long way during the past 25 years in the production of synthetic
rubber. The 1985 production of 1.57 million tons of SR was only around 17.6% of the
world output of 8.94 million tons. Europe was the largest SR producer in 1985 with
4.21 million tons, while North America composed of Canada, Mexico and USA, could
produce only 2.24 million tons. Europe was continuing the lead from the time of
polymerizing methyl isoprene in 1909 in Germany, the first form of synthetic rubber
ever to be made in the world. The erstwhile USSR with 2.13 million tons was the top
producer in 1985, both in Europe and at the world level. The Asian share steadily rose
to 50.7% at 7.1 million tons in 2010. The Asian majors in SR production are China,
Japan, South Korea and Taiwan while Thailand, Malaysia, India, Indonesia and Iran
follow with modest production. China emerged as the largest world producer of SR in
2008 with 2.33 million tons, while USA which held the top billing until that time, and
could produce only 2.31 million tons. Chinas SR output in 2010 rose to 3.14 million
tons, against USAs 2.32 million tons. The Asian output of SR was 7,072,000 tons in
the year, against 3,787,000 tons in Europe including the Russian Federation and
2,458,000 tons in North America. While the Asian output grew by 447% over the 25year period, growth in North America was only 10%. In the case of Europe, there was
negative growth by 10%.
Asia has the largest base in making rubber products. With advent of the World
Trade Organization and the consequent globalization of trade, many multinational
companies from Europe and North America started rubber manufacturing ventures in
the cost effective Asian countries, particularly in China. Most of the natural rubber
producing countries attracted investment of multinationals on account of less labor cost,
availability of technically educated manpower and the major raw material, i.e. NR. This
has helped advanced technologies in product manufacture to percolate into the Asian
region and Asia is now better placed to provide quality rubber products to the world
market. Tires coming in around 500 varieties in pneumatic and solid versions are the
prime products among the rubber articles. Out of the top 75 global tire makers, 49 are
from Asia - 17 from China and 10 from India. The continent is home to five out of 10
multinationals Bridgestone, Sumitomo, Yokohama, Hankook and Kumho. The other
five Michelin, Goodyear, Continental, Pirelli and Cooper do not stand isolated;
they have production facilities in Asia, attracted by the comparatively low cost of
production and the fairly large pool of technical manpower. The Asian facilities of these
companies tap the gigantic Asian market, in addition to meeting part of the tire demand
in Europe and North America. A major portion of the new capacity creation in tire
production took place in Asia in the last decade, particularly in China and India. Of the
global truck tire market of 146 million a year, Asia accounts for 45% at 65.7 million,
while Europes share is only 18% at 26.28 million, North Americas 16% at 23.36
million, South Americas 11% at 16.06 million and Africa and the Middle East
combined also with 11% at 16.06 million. The robust demand ahead for new vehicles in
the Asian region, especially in the two economically advancing most populous countries
China and India, will stimulate
Rubber industry situation in Thailand
Rubber is a very important industrial crop for Thailand, both for the local
consumption as well as the global market. The major export markets for Thai rubbers
are Germany, China and Japan, with the export value of US$ 134.9 billion in 2008.
Since Thailand has a large number of rubber plantations, a large quantity of rubber can
also be produced. Most rubber plantations are in the southern part of Thailand and are
likely to expand further. However, Thailand is still facing both internal and external
obstacles that affect the wide range of Thai rubber industry25
Thailand led the pack of major NR producing nations with output of

3,252,000 tons in 2010, followed by Indonesia with 2,829,000 tons. Though Indonesia
possessed the largest NR planted area, the country could not match the yield levels of
Thailand. In the last 25 years Thailand vastly expanded the rubber area at an annual
average of 40,000 using high yielding planting material and adopting systematic
25
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cultivation practices, while modern cultivation practices were alien to majority of the
small holdings in Indonesia. The average productivity of Thailand sharply rose to 1,720
kg in 2010, while Indonesias average could reach only 987 kg. Malaysia was a distant
third with 939,000 tons of NR output in 2010. However, the country did Asia proud by
becoming the largest producer of dipped goods latex gloves, catheters and condoms
meeting almost 45% of their world requirement. India was the 4th NR producer with
851,000 tons in 2010. This country holds record for the highest world average
productivity in rubber continuously for about two decades. The average productivity in
2010 was at 1,784 kg/ha. Vietnam was the 5th largest NR producer with 754,500 tons in
2010 and China the 6th with 647,000 tons. China has over one million hectares of
rubber plantations, more than what India and Vietnam hold at 0.7 million apiece, but the
Chinese output remained low owing to substantial difference in productivity. Chinas
productivity averaged 1,143 kg in 2010 against Indias 1,784 kg and Vietnams 1,720
kg.
The other Asian countries supported the Asian NR output in a modest way. In the year
2010, Sri Lanka contributed 153,000 tons, Myanmar 112,000 tons, Philippines 99,000
tons, Cambodia 42,200 tons, Bangladesh 18,000 tons and Laos an estimated 7,500 tons.
Almost the entire production of Cambodia and Laos was exported.
Rubber industry situation in Chanthaburi
Nowadays, rubber industry situation in Chanthaburi province is quite good.
Agricultures can create a lot of incomes because 2 factors. First, because winter is
coming that means can create and make a profit can be respond of demand on world
market that is getting high by THB 119/kg. Second, because rubber plantations in
Southern part of Thailand was gotten flood and that could makes a problem by cant
make more profit or rubber or latex at all, but by the way Chanthaburi did not get any
flood problem.26
2.3 Products
Concentrated Latex
26
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Controlled from even the collection of fresh field latex from small holders,
concentrated latex is pure and is one of the cleanest raw materials in terms of rubber.
Fresh field latex is preserved with added chemicals and centrifuged to obtain
concentrated latex of 60% DRC (dry rubber contents). Ammonia is added during the
process to enhance the preservation of latex but depending on specific requirements of
the customer, various degrees are added to the concentrated latex.27
Concentrated latex is also known as cenex. Large amount of concentrated latex
is produced by centrifuging. Latex concentration is a process which involves the
removal of serum from field latex & thus making the latex rich in rubber content. You
may be thinking whether the concentration of latex is necessary. Concentration of latex
is necessary due to the following reasons.
There is better uniformity in quality.
Higher degree of purity.
Another point is related to economy in transportation.
There are different methods used for concentrating latex.
Evaporation
Creaming
Centrifuging
Electro-decantation.
Among these, evaporation is the oldest method used. Creaming,

centrifuging & electro-decantation involve the partial removal of non-rubber & smaller
rubber particles. As a result, a high degree of purity is obtained in the product.28
There is good market for preserved latex concentrate, as it is an important raw
material with a wide range of applications. Two important methods of processing latex
into preserved latex concentrate are commercially practiced.
The processing of latex into creamed concentrate involves the mixing of a
creaming agent such as ammonium alginate or tamarind seed powder with properly
preserved field latex and allowing the latex to separate into two layers; an upper layer of
concentrated latex and a lower layer of serum containing very little rubber. The lower
27
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http://www.indiastudychannel.com/resources/121850-Concentrated-latex-itsanalysis.aspx
28
layer of serum is removed, leaving the latex concentrate having about 50-55% DRC
(dry rubber content), which is often tested, packed and marketed. The processing of
latex into latex concentrate by centrifugation involves the separation of preserved field
latex into two fractions, one containing the concentrated latex of more than 60% dry
rubber and the other containing 4-8% dry rubber (skim latex). Skim latex is generally
coagulated with sulphuric acid, made into crepe, dried and marketed as skim rubber,
which is a low-grade rubber.29
Ribbed Smoked Sheets
Ribbed smoked sheets are used in various industries due to their variety in
the requirements on cleanliness and tear strength of the sheets. There are five major
grades: RSS 1 to RSS 5. The difference in the grades is the result of the preparation of
the coagulated field latex during the production of the Un-smoked Sheets. The sheets
are selected and smoked at a controlled timing and temperature window to ensure that
they are properly smoked without causing negative impact on the rubber properties.
RSS grades still depend heavily on visual inspection, thus, there is a high probability of
inconsistency in grading.30
Latex is coagulated in suitable containers into thin slabs of coagulum and rolled
through a set of smooth rollers followed by a grooved set and dried to obtain sheet
rubber. Depending upon the drying method, sheet rubbers are classified into two:
Ribbed Smoked Sheets and Air Dried Sheets. A major quantity of natural rubber
produced in this country (about 74.7%) is marketed in sheet form at present, as it is the
oldest and the simplest method of processing latex into a marketable form.
29
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http://www.thaihua.com/v4/en/product/rss.php
For processing latex into sheet rubber, it is important that the latex collected is
brought to the processing centre before pre-coagulation sets in. In cases where the latex
is found to be prone to pre-coagulation, an anticoagulant is used.
Latex brought to the centre is strained through 40 and 60 mesh stainless steel
sieves. The volume of latex is measured with a standard vessel and a calibrated rod. The
dry rubber content (DRC) is estimated with a metrolac, which is a special type of
hydrometer calibrated to directly read the DRC. However, laboratory methods are
employed for accurate determination. Latex is diluted in bulking tanks to a standard
consistency of 1/2 kg of dry rubber for every 4 litres of the diluted latex (12.5% DRC).
The diluted latex is allowed to stand in the bulking tank for a fixed time (usually 15 to
20 minutes) for the heavy dirt particles to sediment.
The diluted latex is drawn out from the bulking tank without disturbing the
sediment layer of impurities into the coagulation pans or tanks. Four liters of latex is
usually transferred to each pan.
Formic acid or acetic acid is generally used for coagulation. The quantity of acid
required for satisfactory coagulation depends on various factors like the amount and
type of anticoagulant used the duration of coagulation, the season, and the nature of the
latex.
The acid requirement may slightly change under varying conditions and can be
fixed up by experience. Only diluted acid should be used for coagulation and should be
thoroughly mixed with latex.
The sheets after two or three hours of dripping in shade are placed in the smoke
house where the temperature is maintained between 40C and 60C. In the smoke
house, sheets are dried gradually whereby blisters are avoided. In addition, the creosotic
substances present in the smoke prevent mould growth on smoked sheets.
It is
preferable to smoke the sheets on the first day at a low temperature (40C to 45C). For
the subsequent days (i.e. the second to the fourth day) the sheets are to be dried at a
higher temperature (not exceeding 60C) and fairly low relative humidity. Sheets can be
dried by placing them on the first day on the reapers at the bottom region of the smoke
house and at the higher regions on the subsequent days of smoking.
There are various types of smoke houses, all working on the same general
principle. The essential features of a smoke house are a chamber in which the sheets can
be placed on reapers, a furnace outside the chamber and a flue duct connecting the
furnace to the chamber.
Generally, the sheets are turned on the reapers every day for uniform smoking
and drying and to avoid reaper marks on dry sheets. Four days of smoking is generally
sufficient under normal conditions, but during the rainy season five to six days are
required for satisfactory drying of sheets. Drying of sheets in a smoke house has definite
advantages. It is quicker than sun-drying and does not cause oxidation by ultraviolet
radiation. Inside the smoke house, there is only limited supply of air and it is mostly
filled with smoke and carbon dioxide. Hence chances for oxidation of rubber are very
limited, provided the temperature is within limits. Also, the creosotic i.e. materials
present in smoke, get deposited on the surface of the sheets thereby preventing mould
growth on sheets. The requirements of a good smoke house are:
-Minimum drying time

-Maintenance of temperature in the range of 40-60o C
-Maximum fuel efficiency
-Minimum heat loss
-Minimum drying cost
-Easy loading/unloading of sheets
-Minimum labor requirement
-Continuous operation
-Good ventilation
-Minimum number of defective sheets
A smoke house consists of a chamber into which the sheets are loaded either on
trolleys carrying reapers or on reapers fitted on a wooden framework. Smoke is
generated in the furnace, which is usually outside the chamber. Smoke and hot air from
the furnace are directed into the chamber through a flue. Air inlets and ventilators are
provided at the bottom and top of the chamber respectively. These can be opened or
closed for controlling temperature. Temperature can also be regulated by adjusting the
rate of burning of the firewood by opening or closing the air inlets in the furnace door.
A damper is usually provided at the main flue outlet, as a safety measure to prevent fire
entering the chamber in an event of opening the furnace door. The chamber may be of
brickwork with a reinforced concrete frame. The smoke house shall be provided with
adequate drainage to facilitate removal of serum dripping from the sheets. The roof and
the ceiling may be of asbestos sheets and the gap between the roof and the ceiling at the
top of the walls shall be closed from all the four sides of the smoke house, so as to avoid
heat loss due to air currents over the ceiling and to prevent condensed moisture
containing carbon from dripping on sheets. Smoke houses are of two types, those in
which the furnace is inside the drying chamber and those in which the furnace is
outside.
Smoke house of the pit-fired-type and trolley box type which are used in Sri
Lanka come under this. In the pit-fired-type, smoke is generated by burning firewood in
a central pit, which is inside the smoke house. A thick gauge galvanized iron sheet,
slightly larger in size than the mouth of the pit, is fixed 25 cm above so as to spread the
smoke. The sheets are hung inside the chamber and a minimum space of 180 cm
between the fire and the bottom layer of the sheet is given to avoid overheating of the
sheet near the pit. In the trolley box furnace-type, smoke is generated in a fire trolley on
wheels. The advantage of this type of smoke house over the pit-fired-type is that the
smoke house can be kept clean since operations such as loading of firewood and
removing the ash can be done outside the smoke house.
There are two types of smoke houses with external furnaces, the ground-floor
type and the tunnel-type. In the ground-floor type, the smoke from the furnace is
directed to the centre of the smoking chamber. The sheets are hung on reapers fitted on
a wooden framework. Fresh sheets, after dripping, are put on reapers near the ground
and on the next day they are taken from the lower reapers and hung on the upper ones.
The usual drying time in this type of smoke house is four to five days. The
disadvantages of this type of smoke house are that only batch wise operation is possible
and more labour is required, since sheets are replaced on the reapers every day.
Drying of sheets in direct sunlight increases the chances of oxidation of sheets,
especially when they are exposed to sunlight for longer periods. However, solar energy
could be indirectly used for drying the sheets using flat plate solar collectors. In this
system, hot air from the solar collectors is blown into the drying chamber in which the
sheets are placed on reapers placed on trolleys. The system also contains a furnace for
burning firewood which acts as a back-up heat source for maintaining the inside
temperature during night and also on cloudy days. Reports show that with the back-up
heat source, drying time could be brought down to five days. Compared to conventional
smoke drying, the saving in firewood using the solar-cum-smoke drier is around 60 to
70 per cent and the quality of sheets is comparable to that of sheets prepared by
conventional smoke drying.
Smallholders dry rubber sheets partially in sunlight and partially in a smoke
dryer/kitchen hearth. During this process, a lot of dirt, dust, and other contaminants
accumulate on the surface of the sheet leading to downgrading of the dried sheet.
Drying of rubber sheets put on wooden rods fixed on trolleys can eliminate surface
contamination to a great extent. The trolley can be used to dry rubber sheets in open
sunlight as well as in a smoke dryer, thereby substantially reducing the drying time,
surface contamination and improving the grade of the sheet. The trolley for sunlightcum-smoke drying of natural rubber sheets consists of four sliding layers, one guard
layer and a top layer which are fixed on a mild steel (M.S.) angle framework. The
sliding layers can be drawn out in four directions. Slots are cut, 75mm apart, on the
sliding and fixed frames to insert wooden rods of 20mm diameter on which the rubber
sheets are hung. For drying in open sunlight the trolley is rolled out of the smoke
chamber and the sliding layers are drawn out in four directions thereby avoiding the
shade of the top layer of sheets from falling on the bottom ones. This provides direct
sunlight to sheets on all the layers, better aeration through layers of sheet and avoids
water dripping from one layer to the other. The cumulative effect of all the above is
faster and uniform drying of the sheets. During night the sheets on the trolley can be
dried in a smoke house, for which the sliding layers are pulled in and arranged one
above the other. As the trolley is designed for maximum use of sunlight with minimum
handling, the period of drying is reduced. Since the trolley is fitted with swivel caster
wheels of 100 mm diameter it can be easily moved in and out of the smoke house and
rolled into the open space for sun drying.
The main frame of the trolley is made of M.S angles of 50x50x6mm size. The
sliding and guard layers are of 35x35x5mm M.S angles and the top layer has
40x40x6mm M.S angles. The guard layer is intended for collecting the sheet that may
accidentally fall down, thereby preventing it from catching fire in the smoke house. The
sliding layer when drawn out are supported on 10mm. iron rods thereby providing
overall balance of the trolley carrying the sheets. Each layer can carry 30 sheets of 500
g, leading to a total capacity of 75 kg. of dried sheets per trolley. Trials conducted at
RRII indicated 50-60 per cent savings in fire wood by the use of this new trolley for
sun-cum-smoke drying.
A major portion of smallholders sheet rubber is of very poor quality, due to
incomplete drying, mould growth and a lot of surface contamination. These problems
could be overcome at least partially if such sheets are properly cleaned even after
drying. The manual method of cleaning is laborious and costly. Hence, a mechanical
device for cleaning of low quality sheet rubber is developed. The machine consists of a
set of cast iron/mild steel rolls having a specific design and which run at an rpm of 90, a
set of brush rolls with 300 rpm and a third set of rolls (brush) of 360 rpm, arranged in a
row. The length of each roll is 70 cm. The brushes are made of nylon bristles of 2.5 cm
in length and are fixed on a PVC/nylon roll which has a steel shaft at its core. The
sheets are first fed to the cast iron rolls and as they come out they are pulled by the first
set of brush rolls under a forced spray of water which is applied on the sheet from the
bottom and top sides. This semi-cleaned sheet passes through the second set of brush
rolls under the same conditions as in the previous case. For easy movement of the
sheets, rolls are arranged in a slanting manner. There are two motors, each of 2HP. One
motor drives all the bottom rolls whereas the other one drives all the upper rolls. Rolls
are arranged on mild steel framework which is provided with stainless steel/aluminium
feeding and receiving trays. Aluminium plates are also provided between each set of
rolls to prevent the sheets from falling down. The top rolls have an upper and lower
movement facility to accommodate sheets of different thickness. This machine can
Clean dry sheets after soaking in water which will upgrade the quality of sheets
on drying. The sheet is stretched due to the speed difference and brushed well when it
passes through the rolls. Cleaning of both the surfaces of the sheets takes only two to
three seconds, leading to an output of 20 to 30 sheets per minute depending on the
setting of the rolls and size of sheets.
Table 2.4 Major Defects in Smoked Sheets
Defects
sheets
Causes
Small sand dirt, or Due to improper

foreign particles in bulking and sieving
the sheet
Prevention
Practise proper bulking in suitable tanks for the
sedimentation of the dirt and use proper sieves.
Due to (1)
Small bubbles
insufficient mixing of
along the edges of
the acid with latex
rubber sheets
and (2) insufficient
Ensure thorough mixing of acid with latex. Use

adequate quantity of acid.
acid for coagulation
Pinhead bubbles in
clusters all over the
sheets
Small white specks

and irregular
bubbles
Blisters and large

Bubbles
Caused by bacterial
growth
Mainly due to
precoagulated latex
The latex tanks and coagulating pans should be

cleaned regularly, preferably with a small quantity of
disinfectant solution (Lysol or formalin).
Use of anticoagulants in the field.
Rapid drying in the
Resort to gradual drying by regulating the
smoke house
temperature.
Burnt and oxidized High temperature
Sheets have to be initially dried at 40 oC - 45oC and
Sheets
then at 60o C until completely dry.
drying and flame

directly reaching the
sheet
High dilution of field
latex and sheeting
Weak sheets
before maturation.
Use of latex from
Dilute the field latex to 12.5% DRC and roll the

coagulum after obtaining sufficient strength.
slaughter tapping.
Improper drying and Dry the sheets after dipping in paranitrophenol
Mould
storage under moist
solution. Proper drying and storing in dry
conditions.
atmosphere.
Improper washing of
Rust
the coagulum during Wash the coagulum during and after sheeting.
and after sheeting.
High dosage of
coagulant and high
Stickiness
temperature drying
and drying in sunlight
Use only sufficient quantity of acid and dry at the

specified temperature.
alone.
Atmospheric
Discolouration
oxidation during
Use sodium bisulphite solution before coagulation.
coagulation.
*The completely dried sheets are removed to the packing shed where they are carefully
inspected and graded according to the standards published by the Rubber Manufacturers
Association (RMA) Inc. Washington in Green Book. This system at present provides for six
grades of ribbed smoked sheets, viz, RSS IX, RSS 1, RSS 2, RSS 3, RSS 4 and RSS 5. The
grading of sheet rubber is carried out by visual examination. Normally this is accomplished by
holding rubber sheets against light when the most obvious defects become apparent.31
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Chapter 3
Chapter 3: Market Feasibility Study

3.1 Market Analysis
3.1.1 General Environment
Rubber is industrial drop and exports are an important of Thailand. Rubbers
make money and create career that people have income. Rubber and processing of
rubber products, it is recognized that quality standard that export is not have a problem.
-
Political
The price of rubber fell as a result, the rubber planters protested and demanded
the government to offer measure to stabilize the rubber prices.
On 24 January 2012, government notice measure to stabilize the
rubber prices, with a goal at 120 Baht/kg. by Agriculture and Agricultural Cooperatives
Bank loans 0 interest rate and credit facilities is 15,000 million. Allocating to the rubber
planters is 5,000 million and rubber estate organization is 10,000 million for the
purchase of rubbers.32
-
Economy
Rubber help revive the economy of Thailand because rubber is a plant that make
a revenue for the county.
In 2000, gross value is 134,143 million; the material is 60,743 million

which it is goods in the top 10 export.
Income distribution of the rubber planters with career rubber has more
than 6 million people, so rubbers are the distribution of income to rubber
planters.
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8%A3%E0%B8%B4%E0%B8%87%E0%B8%AB%E0%B8%A3%E0%B8%B7%E0%
B8%AD.html
Rubber planters have increasing income; based on rubber statistics. In 1966 has average
yield is 60 kg/unit/year and in 2000 has increasing average yield is 268 kg/unit/year.
Economy increased four-fold in the last 35 years.33
Although, rubber cultivation has expanded across the country, especially in the
Northeast and the North, but in 2011, mid-February rubber prices have fallen
continuously from 180 Baht/kg to 83 Baht/kg. It affect to the rubber planters, they call
for government measures to stabilize rubber prices in early 2012.34
According to office of Agricultural Economics, situation in 2011; demand for
natural rubber in the world market increased 1.86 percent per year. And situation in
2012; rubber production increased to 10.60 million tones.35
-
Social and Environment
Rubber industry is an industry that relate with the rubber planters because rubber
is creating job. The development of rubber industry, whether it is large industry or
small industry cause both indirect and indirect income to the rubber planters. Increasing
in domestic consumption and using natural rubber in products, it positively effect to the
rubber planters, so the rubber planters are have a job every day. Growing rubber is a
green area because it is forest plantation and restore of degraded environment.
-
Technology
The advancement of technology has to take applied to rubber that help in

breeding the rubber provide more latex and there was more disease resistant.
Breeding technology made rubber of Thailand to be leading one
of the worlds natural rubber productions even though Thailand has planted area
1.43million hectares, while Indonesia has planted area 3.37 million hectares.36
33
http://www.rubber.co.th/knowledge_1m.html
http://glamdring.baac.or.th/ViewContent.php?ContentID=8250
35
http://www.cad.go.th/cadweb_org/ewt_news.php?nid=14689
36
http://www.afet.or.th/v081/thai/product/rss3/index.php?page=2
34
3.1.2 Competition Analysis

3.1.2.1 Competitor Analysis
Now in Chanthaburi we have only company that is will be our company,
in addition rubber gardeners needs more rubber and latex company to buy their
products, so our company will not have more competitor, but in Thailand have many
company that trading about the rubber as following;
The Thai Rubber Association.
-
A.T.S. RUBBER CO.,LTD.
BOTHONG RUBBER FUND COOPERATIVE LTD.
B.RIGHT RUBBER CO.,LTD.
CHALONG LATEX INDUSTRY CO.,LTD.
C.P. INTERTRADE CO.,LTD.
GUANGKEN RUBBER (SATUN) CO.,LTD.
INTER RUBBER LATEX CO.,LTD.
L T RUBBER CO.,LTD.
MAL TECH RUBBER CO.,LTD.
MENG TAI CO.,LTD.
MITRATHAI HOLDING CO.,LTD.
NIYOM RUBBER CO.,LTD.
NORTH EAST RUBBER CO.,LTD.
P.C. RUBBER CO.,LTD.
PAN STAR CO.,LTD.
PIANPRADIT RUBBER CO.,LTD.
R1 INTERNATIONAL (THAILAND) LTD.
RANAD (THAILAND) CO.,LTD.
RUBBER HOLDER CO-OPERATIVES FEDERATION OF CHANTHABURI

LIMITED (RCFC&KYM)
SADAO P.S. RUBBER CO.,LTD.
SANG TONG RUBBER CO.,LTD.
SOUTHLAND RUBBER CO.,LTD.
37
SRIJAROEN RUBBER CO.,LTD.
SRI TRANG AGRO-INDUSTRY PUBLIC CO.,LTD.
TRANG LATEX CO.,LTD.
TAVORN RUBBER INDUSTRY (1982) CO.,LTD.
TAVORN T.T.R. INDUSTRY CO.,LTD.
TERAGRO CO.,LTD.
TECK BEE HANG CO.,LTD.
THAI ASIA RUBBER CO.,LTD.
THAI EASTERN RUBBER CO.,LTD.
THAI HUA RUBBER PUBLIC CO.,LTD.
THAI MAC STR CO.,LTD.
THAI RUBBER LATEX CORPORATION (THAILAND) PUBLIC CO.,LTD.
THAITECH RUBBER CORPORATION LTD.
THAI SENG RUBBER CO.,LTD.
THAI UNION RUBBER CO.,LTD.
THONG THAI A.S. CO.,LTD.
THUNGSONG SISAWAD CO.,LTD.
TI RUBBER CO.,LTD.
TONG THAI N.B. CO.,LTD.
TONG THAI RUBBER CO.,LTD.
TT RUBBER INDUSTRY CO.,LTD.
UNIMAC RUBBER CO.,LTD.
UNITED KRABI RUBBER CO.,LTD.
VON BUNDIT CO.,LTD.
YONGLONG RUBBER CO.,LTD.
GRAND RUBBER CO., LTD.
THAI RUBBER H P NR CO., LTD.
THE RUBBER ESTATE ORGANIZATION
VON BUNDIT CHUMPHON CO., LTD.
SOUTH-EAST RUBBER CO., LTD.37
http://www.thainr.com/en/index.php?detail=member
3.1.2.2 Customer Analysis

Our customer will be the company in Rayong and in the future our
company will expand to nearby province in the Eastern. Customers want to buy
concentrated latex and RSS3 in our product because they took to resell and processed
into other products such as car tire, eraser, etc Our company will ship to customers in
every month. However if customers suddenly requires, our company is prepared to keep
up with customer requirement. The customer can contact our company about ordering
by phone, FAX, and e-mail.
3.1.2.3 Competitive Analysis
- The Rivalry among current competitor
In Chanthaburi we has not have more competitors, only our company
that covered this type of industry, so if the rubber farmer from Kaeng Hang Maew
district, Soi Dao district, Makham district and Khaokitchakood district wants to sales
their product they have sales for our company, because they did not have others
competitive yet in Chanthaburi but for Thamai district and Nayayarm district they wants
to sales their products our company can have competitors from Rayong.
Bargaining power of suppliers
Thai rubber market is vulnerable lack of bargaining power and do not get
their fair due from the sale of tire dealers be purchased including assessment quality
rubber than the reality because most poor farmers have to sell products to the market as
well as the immediate livelihood Rubber multi-level dealers and margins in each level
resulted in farmers selling at a low price for rubber tire market in Thailand is having
problems as well, because the sender used the method of direct trade between producers
and users
Bargaining power of buyers/customers
Customer is not only benefit from the purchase but it is also the
bargaining power of customers further reduced by the method that uses the price of
goods up within the group is treated the same price. This can be done very easy because
the supply of goods, production and cost are the same. Customers will not be able to
negotiate a trade because the price out of each stores are the same
Threat of substitute product or services
Rubber products had a quite a vehicle and industrial rubber products and
its synthetic rubber by-product is distilled from crude oil. The price of rubber has a
close relationship with the oil price in world market. There are also issues about the
relationship between the price of rubber in the market AFET and the price of rubber in
the international market liked become possible in the same direction.
Threat of new entrance
Rubber is currently increasing in the market need; that is normally if

some new rubber company gonna happen, if like that our company will turn to the new
interesting and the rubber production will increase because of the importance of rubber
and to more of demand and will be used in many benefit.
3.2 STP Analysis
3.2.1 Segment
Ton-Yang Rubber and Latex Company divided the market segment into 3
segments are geographic, demographic, and behavioral.
Figure3.1 Geographic of Thailand
3.2.1.1 Geographic
Ton-Yang
Rubber
and
Latex
Company divided the geographic from province of

Thailand
which
based
on
characteristics
of
geography are Northern, Central, Northeastern,

Eastern, Western, and South.38
3.2.1.2 Demographic
Ton-Yang
Rubber
and
Latex
Company divided the demographic from occupation

which it concern about rubber both direct and
indirect. Demographic segmentation from occupation
is the companies that buy rubbers and the middleman
because they are related directly to the rubber.
38
http://faorap-apcas.org/thailand/ThaiMap.htm
3.2.1.3 Behavioral
Ton-Yang Rubber and Latex Company divided the behavioral from the
order of the rubber are the company are always order rubber and the company are
occasionally order rubber.
3.2.2 Target Market
Ton-Yang Rubber and Latex Company focus on the companies that buy rubber
in Eastern and they are always demand for products. Our customers are D.S RUBBER
AND LATEX Co.,Ltd and SHUN THAI RUBBER GLOVES INDUSTRY PUBLIC
CO.,LTD.
D.S RUBBER AND LATEX Co.,Ltd is to active in natural rubber business in
which the 20 years old and have been exporting products to worldwide such as USA,
Singapore, Hongkong, Taiwan, Argentina, Mexico and Middle East Countries.39
SHUN THAI RUBBER GLOVES INDUSTRY PUBLIC CO.,LTD. is a leading
manufactures disposable latex examination gloves. The Company exports majority of its
products to the European, Latin America, and USA markets.40
3.2.3 Positioning
Ton-Yang Rubber and Latex Company located in Chanthaburi at 8 M.7 Tambol
Khunsong, Amphoe Kaenghangmaew, Chanthaburi province. We were chosen this
place because in 1908, Poom Poonnasri we was taken rubber trees to growth in
Chanthaburi and it was growth up as well, and then after that he was flexible to growth
it in other provinces of Eastern part of Thailand such as Rayong and Trad, after that
rabber was became to an important economic product of Eastern part of Thailand. So
we have decided this place to our location because in Kanghangmaew districts have a
lot of rubber farm but nobody was building rubber manufacture and there is no
competitor and its good to investment here.
39
40
http://www.dsrubberlatex.com/web/home/index.php
http://www.shunthaiglove.com/main.html
Ton-Yang Rubber and Latex Company specify exporting of rubber follows price
and quality. We evaluate quality and purchase price of the central rubber market.
Company considered about the rubber product that considering market price is up or
down depending on the economic and the demands of customer.
Price of Latex follows quality
Average price/kilogram
Concentrated
latex
70
RSS3
100
Units = Baht
3.3 Marketing Mix Strategy
3.3.1 Product
Thailand is the world's largest rubber exporter and over 90 percent of Thailand's
natural rubber and products made from rubber are exported to overseas markets. The
country's dependence on the world market means the industry is sensitive to price
fluctuations in international trade, which in turn, is influenced by the prevailing global
demand for natural rubber. Strong competition from other major natural rubber
producing countries, like Malaysia and Indonesia, and climatic conditions are also
important factors that significantly affect the rubber industry in Thailand. Then TonYang Rubber and Latex Company will produce high-quality rubber thread products,
reliable standards and continuous product development.41
41
http://www.thaitexgroup.com/main_page/index_our_company.php
Branding Strategy
Figure3.2 Brand Company
Ton-Yang Rubber and Latex Company, Ton-Yang in Thai language the

meaning is trees rubber .the name of the company is easy to read and remember. And
our company has designed a unique logo for of the company and can be easily
recognized. The tree is a symbol of the rubber trees .and the meaning of brown and
green colors is natural, white circle is the world of rubber trees and white color is a
symbol of prosperity. The logo and company name that is easily recognizable as one of
the company strategies.
3.3.2 Price
Ton-Yang Rubber and Latex Co. has considered about the price of rubber
market in Thailand. We evaluate quantity and purchase price of the central rubber
market. And company considered about the rubber product that considering market
price is up or down depending on the economic and the demands of customer. We also
considered the analysis of rubber prices in the international market because the
company has exported products to competitive on the international market. The price
offers its sellers different competitors in each country.
Price of latex follows quality

Concentrated
latex
70
RSS3
100
Units=Bath
Purchase price: RSS3 of the central rubber market

Table 3.1 Purchase price of Rss3
Source: http://www.rubberthai.com/price/price_index.htm
Quantity and the buying-sale price of rubber in central market

7 December 2012
Table 3.2 Quantity and the buying-sale price of rubber
Central Rubber Market

List
Nakorn-
Songkhla
Suratthani
9,700*
117,000*
23,000*
80.85
80.29
81.18
78.50
78.50
77.00
784,245
9,393,930
1,867,140
22,795
209,430
96,140
Srithammarat
Amount of rubber
on the market
(kg).11:30 AM
Auction price
(THB / kg)
Local prices
(THB / kg)
Value of
rubber(THB)
Value added (THB)
Annotation* Weight estimated.

Source: http://www.rubberthai.com/price/price_index.htm
3.3.3 Place
Ton-Yang Rubber and Latex Company located in Chanthaburi province it is
the eastern of Thailand. We focus on Amphoe Kaeng Hang Maeo because in
Chanthaburi has the rubber plantation but the company for production and buying
rubber sheets and latex less. And nearby province of Chantaburi are Chachoengsao ,
Rayong and Sa Kaeo. Province that has the rubber plantation but also not have company
for production and buying as well.
3.3.3.1 General information of Chanthaburi province

Chanthaburi province it is located in the east of Thailand the nearby provinces
are Trat, Rayong, Chonburi, Chachoengsao and Sa Kaeo.
Geography
While the southern part of the province is located at the shore to the Gulf of
Thailand and thus is mostly coastal alluvial plains, the hinterlands of the province are
quite mountainous. The Chanthaburi mountain range in the north has the highest
elevation of the province, the 1556 m high Soi Dao Nua Peak. The main river of the
province is theChanthaburi River.
Together with the neighboring province Trat, Chanthaburi is the center
of gemstonemining, especially rubies and sapphires. Tropical fruits are also among the
main products of the province. In 2000, it produced nearly 380,000 tonnes of durian,
which was 45.57% of Thailand's durian production and approximately 27% of the world
fruit.42
production of this
Figure 3.3 Geography of Thailand
42
http://en.wikipedia.org/wiki/Chanthaburi_Province
The table show about rubber plantation areas in the eastern of Thailand
Table 3.3 Areas in the eastern of Thailand
Area
Province
Year 2009
Year 2010
Year 2011
1. Kanchanaburi
102,180
131,000
132,400
2. Chanthaburi
470,234
479,192
484,180
3. Chachoengsao
122,112
125,653
126,224
4. Chonburi
189,043
193,188
196,130
5. Trat
257,566
268,169
288,145
6. Prachinburi
16,167
20,613
20,888
7. Rayong
718,607
744,708
746,070
8. Ratchaburi
15,026
23,900
22,812
9. Sa Kaeo
30,543
31,547
335,635
10. Prachuabkirikhan
130,010
142,793
143,270
11. Phetchaburi
8,760
9,855
9,900
12. Suphanburi
2,100
2,415
2,462
13. Pathumthani
14. Nakornnayok
411
15. Saraburi
678
678
657
16. Lopburi
392
871
871
Unit:Rai
Source: http://www.rubberthai.com/statistic/stat_index.htm
3.3.4
Promotion
For let people know that quality rubber of our company and to make our
company more to be known, so we need to be advertising variety of media. Such as

o Signboard
We used the signboard for advertising our company because it is remarkable
makes is known of others.
Figure 3.4 Signboard
sheets
o Internet and Leaflet

We will use the internet for
advertising by create the website of
Figure 3.5 Advertising company
sheets
company and have advertising on others website. And our company will advertise the
leaflet to distribute to various places.
o Souvenir
Our company will have a souvenir for the customer that is advertisement of
Ton-Yang Company. Such as bags, glass and T- shirt have logo of our band for
promote.
Figure 3.6 Souvenir
Figure 3.7 Souvenir
Figure 3.8 Souvenir
o Radio
We will promote our company by the advertising on the radio FM 95.75
MHz. (Wittayuchoomchon Sumpan Amphor Ganghangmaew) and FM 95.75 MHz.
Hitstation Ra Yong.
o Agriculture Fair
It is about agriculture43, plants and gardens in Chanthaburi.44
Figure 3.9 Banner
43
http://forum.fernsai.com/index.php?topic=554.0
44
http://www.chanforchan.com/index.php?lay=show&ac=article&Id=538728961&Ntype
=11
Figure 3.10 Banner
3.4 Sales
Forecast
Rubber is a crop that is important to the national economy and is an important to
market and is likely to increase
Chanthaburi province in 2012 has grown the para rubber more than 352,307 rai
and trends increase in the future. In one month, which is the spring harvest is about 20
days to produce about 9 kg /rai and can be devided RSS 3 into 2.4 kg/rai/day. We
estimate the production of concentrate latex in Chanthaburi, there will be like the table
following
Table show, forecasting 8 years for harvest rubber.

Table 3.4 Concentrate latex
Year
Concentrate latex per rai
2013
170,000
2014
280.000
2015
390,000
2016
520,000
2017
630,000
2018
750,000
2019
890,000
2020
1,060,000
When we already estimate price forecasting, we will get the sale forecasting in
each year following
Sales Forecast
Ton-Yang Rubber and Latex Company
Table 3.5 Sales Forecast
2013 Sales
Forecast
Jan
RSS3 units sold
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,000,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
90
90
90
90
90
90
90
90
90
90
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
90,000,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
1,000,000
70
70
70
70
70
70
70
70
70
70
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
70,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
160,000,000
Sale price @
unit
Total of RSS3
Concentrated
latex units sold
Sale price @
unit
Total of
Concentrated
latex
Total

2014 Sales
Forecast
RSS3 units sold
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
3,600,000
100
100
100
100
100
100
100
100
100
100
100
100
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
360,000,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
3,600,000
85
85
85
85
85
85
85
85
85
85
85
85
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
306,000,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
666,000,000
Sale price @
unit
Total of RSS3
Concentrated
latex units sold
Sale price @
unit
Total of
Concentrated
latex
Total

2015 Sales
Forecast
RSS3 units sold
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
4,200,000
110
110
110
110
110
110
110
110
110
110
110
110
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
462,000,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
4,200,000
95
95
95
95
95
95
95
95
95
95
95
95
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
399,000,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
861,000,000
Sale price @
unit
Total of RSS3
Concentrated
latex units sold
Sale price @
unit
Total of
Concentrated
latex
Total

2016 Sales
Forecast
RSS3 units sold
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
4,800,000
116
116
116
116
116
116
116
116
116
116
116
116
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
556,800,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
4,800,000
100
100
100
100
100
100
100
100
100
100
100
100
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
480,000,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
1,036,800,000
Sale price @
unit
Total of RSS3
Concentrated
latex units sold
Sale price @
unit
Total of
Concentrated
latex
Total
TableSales
3.9 Sales Forecast
2017
Forecast
RSS3 units sold
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
6,000,000
126
126
126
126
126
126
126
126
126
126
126
126
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
756,000,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
6,000,000
105
105
105
105
105
105
105
105
105
105
105
105
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
630,000,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
1,386,000,000
Sale price @
unit
Total of RSS3
Concentrated
latex units sold
Sale price @
unit
Total of
Concentrated
latex
Total

2018 Sales
Forecast
RSS3 units sold
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
7,200,000
131
131
131
131
131
131
131
131
131
131
131
131
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
943,200,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
7,200,000
115
115
115
115
115
115
115
115
115
115
115
115
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
828,000,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
1,771,200,000
Sale price @
unit
Total of RSS3
Concentrated
latex units sold
Sale price @
unit
Total of
Concentrated
latex
Total

2019 Sales
Forecast
RSS3 units sold
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
9,600,000
135
135
135
135
135
135
135
135
135
135
135
135
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
1,296,000,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
9,600,000
119
119
119
119
119
119
119
119
119
119
119
119
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
1,142,400,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
1,828,800,000
Sale price @
unit
Total of RSS3
Concentrated
latex units sold
Sale price @
unit
Total of
Concentrated
latex
Total

2020 Sales
Forecast
Jan
RSS3 units sold
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
12,000,000
139
139
139
139
139
139
139
139
139
139
139
139
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
1,668,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
12,000,000
124
124
124
124
124
124
124
124
124
124
124
124
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
1,488,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
3,156,000,000
Sale price @
unit
Total of RSS3
Concentrated
latex units sold
Sale price @
unit
Total of
Concentrated
latex
Total
3.5 Marketing Expenses (Sales Incentive)

The Company will focus on rubber trees on the production of goods and raw
materials for more and more in the long-term of the market to be the distributor good
latex for the company .The Company was necessary expenses in the market for
advertising to ensure that the distribution of latex in good company, so it is necessary to
promote the of the Company.
In the first year that began to open a company. The Company is also a
customer who knew we could not enough. Sales forecast of the TonYang Company we have to buy latex by up to the domestic market in
price of latex about 89% and when the subscription period, the latex, the
company will be used to make a rubber for export sales. Our company,
which is expected that rubber is likely to be around 90 Baht and which
we will give credit to the people will buy rubber from us by the ratio is
reduced to 2%.45
Our company will use radio to the promote the company by Sport
advertise at
46
FM 95.75 MHz. (Wittayuchoomchon Sumpan Amphor
Ganghangmaew) 120 times per month/2000 Bath and 47FM 95.75 MHz.
Hitstation Ra Yong 150 times per month/2000 Bath price total 4000
Bath
48
Our company will join with Horticultural Exposition in Chanthaburi
province By using budget 50000 Baht per day / total price 100,000 Baht.
49
Leaflets will be used to distribute and promote at the Agriculture
Bureau and Horticultural Exposition in Chanthaburi province. Size A5

Spec2, 4 colors 2 page Art paper 130 gram 1000 disc-sheet/2.50 bath,
total 2500 Baht.
45
46
http://www.rubber.co.th/menu5.php
. Interview, 10 January 2012
47
. Interview, 6 January 2012
48
http://www.rakbankerd.com/agriculture/print.php?id=5198&s=tblplant
49
http://bangkokprint.com/?page_id=36
50
The Company will be advertised via the internet, including Web of the
Company and Facebook have registration fees domain 299 Bath per year,
as well as 8 years total price 2392 Bath.
51
Our company will advertise a vinyl label in in Chanthaburi province
and the Agriculture Bureau. Size 1 meters wide * 2 meters, 69 Bath per
mater,30 label total price 4140 Bath.
52
About the souvenir, we have to spend money for make it 12,000 Baht
per month.
50
http://www.bizqsoft.com/domain.php
51
http://chanthaburicity.olxthailand.com/69-iid-196513732
52
http://www.thonburipremium.com/index.php?lay=show&ac=article&Ntype=9
Marketing Expense
Table 3.13 Marketing Expense

Year 2013
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Selling expense
Discount sale
1,580
1,630
2,990
2,820
2,640
2,240
2,170
1,600
1,780
1,890
1,620
1,500
24,460
Sale commission
320,000
320,000
320,000
320,000
320,000
320,000
320,000
320,000
320,000
320,000
320,000
320,000
3,840,000
Total selling expense
321,580
321,630
322,990
322,820
322,640
322,240
322,170
321,600
321,780
321,890
321,620
321,500
3,864,460
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Event (HORTEX)
100,000
100,000
Leaflet
2,500
2,500
5,000
299
299
Singbord
4,140
4,140
8,280
Souvenir
12,000
12,000
12,000
36,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
21,439
7,500
5,000
5,000
17,000
5,000
11,640
5,000
17,000
5,000
105,000
5,000
209,579
343,019
329,130
327,990
327,820
339,640
327,240
333,810
326,600
338,780
326,890
426,620
326,500
4,074,039
Advertising expense
Radio local
Internet domand
Other
Total advertising
expense
Total marketing
expense
Unit = Bath
Year 2014
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Selling expense
Discount sale
1,670
1,600
2,240
2,140
2,020
2,200
2,170
1,760
1,780
1,920
1,550
1,300
22,350
Sale commission
1,110,000
1,110,000
1,110,000
1,110,000
1,110,000
1,110,000
1,110,000
1,110,000
1,110,000
1,110,000
1,110,000
1,110,000
13,320,000
1,111,670
1,111,600
1,112,240
1,112,140
1,112,020
1,112,200
1,112,170
1,111,760
1,111,780
1,111,920
1,111,550
1,111,300
13,342,350
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Event (HORTEX)
100,000
100,000
Leaflet
2,500
2,500
5,000
299
299
Singbord
4,140
4,140
8,280
Souvenir
12,000
12,000
12,000
36,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
21,439
7,500
5,000
5,000
17,000
5,000
11,640
5,000
17,000
5,000
105,000
5,000
209,579
1,133,109
1,119,100
1,117,240
1,117,140
1,129,020
1,117,200
1,123,810
1,116,760
1,128,780
1,116,920
1,216,550
1,116,300
13,551,929
Advertising expense
Radio local
Internet domand
Other
Total advertising
expense
Total maketing expense
Unit = Bath
Year 2015
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Selling expense
Discount sale
1,980
2,100
2,050
2,000
1,940
1,900
1,880
1,750
1,700
1,830
1,500
1,300
21,930
Sale commission
1,435,000
1,435,000
1,435,000
1,435,000
1,435,000
1,435,000
1,435,000
1,435,000
1,435,000
1,435,000
1,435,000
1,435,000
17,220,000
1,436,980
1,437,100
1,437,050
1,437,000
1,436,940
1,436,900
1,436,880
1,436,750
1,436,700
1,436,830
1,436,500
1,436,300
17,241,930
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Event (HORTEX)
100,000
100,000
Leaflet
2,500
2,500
5,000
299
299
Singbord
4,140
4,140
8,280
Souvenir
12,000
12,000
12,000
36,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
21,439
7,500
5,000
5,000
17,000
5,000
11,640
5,000
17,000
5,000
105,000
5,000
209,579
1,458,419
1,444,600
1,442,050
1,442,000
1,453,940
1,441,900
1,448,520
1,441,750
1,453,700
1,441,830
1,541,500
1,441,300
17,451,509
Advertising expense
Radio local
Internet domand
Other
Total advertising
expense
Unit = Bath
Year 2016
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Selling expense
Discount sale
2,100
2,100
2,100
2,040
1,800
1,920
1,880
1,600
1,520
1,700
1,420
1,200
21,380
Sale commission
1,728,000
1,728,000
1,728,000
1,728,000
1,728,000
1,728,000
1,728,000
1,728,000
1,728,000
1,728,000
1,728,000
1,728,000
20,736,000
1,730,100
1,730,100
1,730,100
1,730,040
1,729,800
1,729,920
1,729,880
1,729,600
1,729,520
1,729,700
1,729,420
1,729,200
20,757,380
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Event (HORTEX)
100,000
100,000
Leaflet
2,500
2,500
5,000
299
299
Singbord
4,140
4,140
8,280
Souvenir
12,000
12,000
12,000
36,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
21,439
7,500
5,000
5,000
17,000
5,000
11,640
5,000
17,000
5,000
105,000
5,000
209,579
1,751,539
1,737,600
1,735,100
1,735,040
1,746,800
1,734,920
1,741,520
1,734,600
1,746,520
1,734,700
1,834,420
1,734,200
20,966,959
Advertising expense
Radio local
Internet domand
Other
Total advertising
expense
Unit = Bath
Year 2017
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Selling expense
Discount sale
2,750
2,920
2,400
2,200
2,120
1,900
1,880
1,600
1,750
1,700
1,020
800
23,040
Sale commission
2,310,000
2,310,000
2,310,000
2,310,000
2,310,000
2,310,000
2,310,000
2,310,000
2,310,000
2,310,000
2,310,000
2,310,000
27,720,000
2,312,750
2,312,920
2,312,400
2,312,200
2,312,120
2,311,900
2,311,880
2,311,600
2,311,750
2,311,700
2,311,020
2,310,800
27,743,040
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Event (HORTEX)
100,000
100,000
Leaflet
2,500
2,500
5,000
299
299
Singbord
4,140
4,140
8,280
Souvenir
12,000
12,000
12,000
36,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
21,439
7,500
5,000
5,000
17,000
5,000
11,640
5,000
17,000
5,000
105,000
5,000
209,579
2,334,189
2,320,420
2,317,400
2,317,200
2,329,120
2,316,900
2,323,520
2,316,600
2,328,750
2,316,700
2,416,020
2,315,800
27,952,619
Advertising expense
Radio local
Internet domand
Other
Total advertising
expense
Unit = Bath
Year 2018
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Selling expense
Discount sale
2,900
3,110
3,010
3,150
2,580
2,600
2,420
2,200
2,470
2,210
2,380
1,950
30,980
Sale commission
2,952,000
2,952,000
2,952,000
2,952,000
2,952,000
2,952,000
2,952,000
2,952,000
2,952,000
2,952,000
2,952,000
2,952,000
35,424,000
2,954,900
2,955,110
2,955,010
2,955,150
2,954,580
2,954,600
2,954,420
2,954,200
2,954,470
2,954,210
2,954,380
2,953,950
35,454,980
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Event (HORTEX)
100,000
100,000
Leaflet
2,500
2,500
5,000
299
299
Singbord
4,140
4,140
8,280
Souvenir
12,000
12,000
12,000
36,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
21,439
7,500
5,000
5,000
17,000
5,000
11,640
5,000
17,000
5,000
105,000
5,000
209,579
2,976,339
2,962,610
2,960,010
2,960,150
2,971,580
2,959,600
2,966,060
2,959,200
2,971,470
2,959,210
3,059,380
2,958,950
35,664,559
Advertising expense
Radio local
Internet domand
Other
Total advertising
expense
Unit = Bath
Year 2019
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Selling expense
Discount sale
3,120
3,330
3,150
3,150
2,780
2,940
2,610
2,420
2,470
2,440
2,170
1,980
32,560
Sale commission
4,064,000
4,064,000
4,064,000
4,064,000
4,064,000
4,064,000
4,064,000
4,064,000
4,064,000
4,064,000
4,064,000
4,064,000
48,768,000
4,067,120
4,067,330
4,067,150
4,067,150
4,066,780
4,066,940
4,066,610
4,066,420
4,066,470
4,066,440
4,066,170
4,065,980
48,800,560
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Event (HORTEX)
100,000
100,000
Leaflet
2,500
2,500
5,000
299
299
Singbord
4,140
4,140
8,280
Souvenir
12,000
12,000
12,000
36,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
21,439
7,500
5,000
5,000
17,000
5,000
11,640
5,000
17,000
5,000
105,000
5,000
209,579
4,088,559
4,074,830
4,072,150
4,072,150
4,083,780
4,071,940
4,078,250
4,071,420
4,083,470
4,071,440
4,171,170
4,070,980
49,010,139
Advertising expense
Radio local
Internet domand
Other
Total advertising
expense
Unit = Bath
Year 2020
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Selling expense
Discount sale
3,050
3,380
3,270
3,210
2,880
3,030
2,710
2,640
2,560
2,530
2,220
2,110
33,590
Sale commission
5,260,000
5,260,000
5,260,000
5,260,000
5,260,000
5,260,000
5,260,000
5,260,000
5,260,000
5,260,000
5,260,000
5,260,000
63,120,000
5,263,050
5,263,380
5,263,270
5,263,210
5,262,880
5,263,030
5,262,710
5,262,640
5,262,560
5,262,530
5,262,220
5,262,110
63,153,590
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Event (HORTEX)
100,000
100,000
Leaflet
2,500
2,500
5,000
299
299
Singbord
4,140
4,140
8,280
Souvenir
12,000
12,000
12,000
36,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
21,439
7,500
5,000
5,000
17,000
5,000
11,640
5,000
17,000
5,000
105,000
5,000
209,579
5,284,489
5,270,880
5,268,270
5,268,210
5,279,880
5,268,030
5,274,350
5,267,640
5,279,560
5,267,530
5,367,220
5,267,110
63,363,169
Advertising expense
Radio local
Internet domand
Other
Total advertising
expense
Unit = Bath
3.6 Conclusion
Rubber is industrial drop and exports are an important of Thailand. Rubbers make
money and create career that people have income. In Chanthaburi we have only company that
is will be our company, so our company will not have more competitors, but in Thailand have
many company that trading about the rubber. We can attract other customer that near our
company. Target market of Ton-Yang Rubber and Latex Company are D.S RUBBER AND
LATEX Co.,Ltd and SHUN THAI RUBBER GLOVES INDUSTRY PUBLIC CO.,LTD.
Promotion of Ton-Yang Rubber and Latex Company we have be advertising variety of media
such as Signboard, Internet and Leaflet, Souvenir, Radio and Agriculture Fair. Sales Forecast
and Profit Estimation are estimation sales in future. Marketing Expenses was necessary
expenses in the market for advertising to ensure that the distribution of latex in good
company.
Chapter 4
Chapter 4: Investment Cost

4.1 Cost of Investment
4.1.1 Pre-Operating Cost53
Memorandum fee
35,000
Cost of register the company limited
257,000
Request for industrial license
200
Cost of register industrial license
17,000
Factory fee per year
5,000
Total cost of register
314,200
Unit:Baht
*Fee rate of Business Development for organization
4.1.2 Investment Cost

o Land and Building
Ton-Yang Rubber and Latex Company is 8 Moo 7 Khunsong, Amphoe
Kaenghangmaew, Chanthaburi province. Areas will be 8 Rai and 555 square meters.
Cost of land THB 3,000,000 and factory is 10,000,000 THB.54
Figure 4.1 Land and Building
53
54
http://www.dbd.go.th/mainsite/index.php?id=659
http://chanthaburicity.olxthailand.com/iid-341928645
Figure 4.2 Land and Building
o Location
Ton-Yang Rubber and Latex Company is 8 Moo 7 Khunsong, Amphoe
Kaenghangmaew, Chanthaburi province.55
Figure 4.3 Ton-Yang Rubber and Latex Company map
55
http://www.thai-tour.com/eng/chanthaburi/map.htm
o Equipments
- Tools / Equipments
Equipment
Detail
Price
Un
it
Total
Pavilion a1585L Intel Pentium

D processor 805, 2.66GHz
512MB, 160GB, 16X DVDRW, nVidia GeForce 7300LE
HP Pavilion a1585L
3D PCI-Express Graphics up to
26,750 THB
80,250 THB
51,000 THB
102,000THB
256MB with TV-out +HP

MX705e 17 CRT Flat Monitor
with USB Speakers
MONOCHROME LASER
PRINTER
Fast print speed of 25

ppm (A4) & 15 ppm
(A3)
Less than 5.2 seconds

first page out
16MB memory (Max.
EPSON EPL-N2500
144MB)
Parallel, USB & Type

B interface
Duplex & network

options
VERSATILE PHOTO
SCANNER
Epson ReadyScan LED

Technology
Multiple film format
11,900 THB
11,900 THB
26,500 THB
26,500 THB
1,070 THB
10
10,700 THB
scanning
EPSON PERFECTION
V600 PHOTO
6400x9600 DPI
scanning
Epson Digital ICE
Epson Creativity Suite
Send the documents to

50 sheets (A4).
Maximum print
resolution of 1,200
600 dpi.
Transmission speeds up
to 3 seconds / page.
Canon Plain Paper Fax.

L380S + Handset.
Size (W x L x H): 43.8

58.5 34.8 cm
Dialed automatically.
One-touch button / pin
number to the number
Panasonic Telephone
KX-T2371.
USB Data Port for

trailers.
Particleboard is made
of wood board. Coated
25 mm thick Melamine
Top
There are three drawers
13,900 THB
10
on the left and the right

Ferrari desk drawer deck
two floors (ground
and left - right ST165DB
floor, a hanging file).
+ SDA.
Size 165 80x 75 cm
Backrests cover with
139,000
THB
cotton.
Foam seat upholstered

with leather lining.
Deck chairs String

Ferrari artificial leather
1,990 THB
10
19,900 THB
Consigned by the low

hydraulic systems.
cloth.
Total
390,250
THB
Source: http://www.itfocusthai.com/index.php?lay=show&ac=article&Id=356707
http://www.epson.co.th/sites/epson_thailand/en/homepage.page
http://www.officemate.co.th
http://www.furnituretook.com
o Office Tools
Tools
Detail
Price
Unit
Total
940 THB
2,820 THB
2,950 THB
14,750
The chassis is
made of thick steel
at the bottom of
the tank and
fenders.
Fire extinguisher
Can fuel fires of

any kind.
Useful life of 5
years.
10 pounds.
Thick steel blades.

Plated, chrome
plated for rust
protection.
The sturdy safety

net.
24 inch industrial fan

Accord AC-24.
Rotor diameter of
24 inches (600
mm).
Adjust the wind

has three levels.
Size (diameter x
height): * 75
148 cm
THB
Material from teak

wood.
Rectangular table.
8 seats for chairs.
Bargaining table
Table 8 Standard
and chair legs.
Equipment Governor
The track surface.
General Meeting Ferrari

deck.
21,500
THB
21,500
THB
Table size (L x W
x H): 240 120 x
75 cm
Chair Dimensions
(W x D x H): 53
53 x 78 cm
Good quality
leather. The seat
and suspension
arms were
designed to look
6,650 THB
6,650 THB
890 THB
15
13,350
thicker. And ultra

soft.
3 seat sofa brown Ferrari

Deck S.
Size 185 80x82

cm
8 outlet surge
protector power
socket.
Power cord (3 meters)

Belkin F9E800th.
Plug the 3-pin
THB
HD,1366 X 768
Pixels
Contrast Ratio
1,000,000:1
Brightness 500
CD/M2
Led 32" Sony KLV32EX330 SONY KLV32EX330
Response Time 2
MS
12,490
THB
37,470
THB
Input AV
X2,HDMI
X2,Component
X1
Output AV
24,000 BTU
NO.5
26,900
LG Air Condition wall-
THB
107,600
THB
mounted version Heathy

cool. S24-AN E1
Total
204,140
THB
Source: http://www.topcoolair.com/index.php?lay=show&ac=article&Id=394554&Ntype=18
http://www.itfocusthai.com/index.php?lay=show&ac=article&Id=356707
http://www.officemate.co.th
http://www.powerbuy.co.th/ProductDetail.aspx?itemNo=PWB000197698
o Toilet Equipment
Tools
Detail
Price
Unit
Total
3,550 THB
17,750 THB
5,440 THB
27,200 THB
5,750 THB
34,500 THB
770 THB
2,310 THB
480 THB
2,400 THB
Dimensions: 615 x
470 x 205 mm
Standard tap 1 tap

hole.
Wash basin: COTTO
Size: 435 x 680 x

725 mm
Water closet: COTTO
Size: 460 x 335 x

750 mm
Urinal: COTTO
Size: 20 x 20 x 20
cm
Shower: PREMA
Towels Box: PREMA
Size: 20 x 30 x 5 cm
470 THB
2,350 THB
3,560 THB
21,360 THB
Hose Pay: PREMA
COTTO: MC822
Total
107,870
THB
Source: http://www.scgexperience.co.th/en/product/searchs-Bathroom-B04-B0408.aspx
o Tools Factory
Tools
Detail
Have 4 size
Water tank for Para rubber
Price
Unit
No. 1 = 126 Baht
No. 1 = 25
Total
No. 1
No. 2 = 114 Baht
No. 2 = 30
12,060
No. 2
No. 3 = 102 Baht
No. 3 = 35
THB
No. 3
No. 4 = 96 Baht
No. 4 = 20
No. 4
province. Made of 204 Baht /dozen
5 Dozen
Rubber broom.
From Yala
100% tire. And

Rubber broom
1,020
THB
Broom latex
Have three size
size 16 = 2.64
size 16 =
size 16
THB
100
size 18
size 18 = 3 THB
size 18 =
size 20
size 20 = 3.6
100
THB
size 20 =
Cup of water
924 THB
100
Include:
A
massage.
Smooth
rolling 3
doubles.
Rolling rubber, A2000-2
3. Rolled
stripes 2
pairs.
70,000 THB ( Not

include tax)
10
700,000
THB
-TA-KONG
24,000 THB
cement blocks 68
120,000
THB
channels.
-Size
60x174.5x37.8.
TA-KONG cement block
size 75 x 125
1,900 THB
10
19,000
THB
wheeled cart
Total
853,004
THB
Source: http://www.yangparatrang.com
https://sites.google.com/site/salestakong1/
http://www.trpfurniture.com
http://www.an-anek.com/2010/main.php?p=5&id=10
o Kitchen Equipment
INTERLOCK
COUNTER
58,000
THB
58,000
THB
KITCHEN
INTERLOCK COUNTER:
CK11G006
COTTO
Size: 11 x 5 x 1 cm
Weight 10 (kg).
Material from teak
15,920
THB
15,920
THB
REGINOX: Sink
wood.
Rectangular table.
8 seats for chairs.
Bargaining table
Table 8 Standard
and chair legs. The
Equipment Governor
21,500
THB
21,500
THB
track surface.
General Meeting Ferrari

deck.
Table size (L x W
x H): 240 120 x
75 cm
Chair Dimensions
(W x D x H): 53
53 x 78 cm
Total
95,420
THB
Dormitory tools
o Facility Management
3.5 ft.
1,890 THB
15
28,350
THB
Bed
80 cm.
1,250 THB
15
18,750
THB
Wardrobe
60 cm.
950 THB
15
14,250
THB
Dresser
Total
61,350
THB
Source: http://www.furnituretook.com
o Vehicle
TRUCK: HENO
SERIES 5 FM1AKLA T (PTO) Trailer 10 wheels 6 cylinder 344

2,580,000 THB.56 X 2 = 5,160,000 THB
Pickup
TOYOTA Prerunner 2.5 E A/T ABA (Navi)

884,000 THB.57 X 1 = 884,000 THB
56
http://www.truck.in.th/checkprice.php#HINO
57
http://www.toyota.co.th/productdetail.php?model=vigo_double_cab&opt=grades
Facility layout
o Office Layout
Figure 4.4 Office Layout
o House for employees Layout
Figure 4.4 House for employees Layout
Merchandise cost
For the production, Ton-Yang Company uses many of merchandise to take
products. All of this we can calculate the number of money with is 190, 00 Baht
Picture
Price
Item
1.
Rubber rolling machine
8,500
68,000
2.
Rubber rolling machine
30,000
60,000
3.
Cutting machine
25,000
25,000
4.
Vinyl rubber
18,500
37,000
(Baht)
Amount
Total
No.
Total
(Baht)
190,000
Source: www.machine.yongfongthai.com/index.php?langtype=th&pageid=th_40
www.rubber-processing.org.cn
4.2 Depreciation
Investment
Building
Machine
Equipment
Vehicle
Amount
10,000,000
190,000
797,680
6,044,000
Depreciation
20
5
5
5
Annual Dep.
500,000
38,000
159,536
1,208,800
Monthly Dep.
41,666.67
791.67
3,323.67
25,183.33
4.3 Conclusion
Expense paid for the first one but can reap the benefit from a long term
investment. In some cases, when investment for expanded the plan. The expense
consists costs such as Pre-Operating Cost, Investment Cost includes (Land, Buildings,
Equipments, and Tools.), Location, Facility Layout, Machine/Tools /Equipments,
Depreciation the building. The investment in fixed assets, land and buildings, location
for employees. storage facilities equipment and materials. Will not be included in the
building previously used it.
The preparation or renovation. Including the provision of power supply system
and security system. the cost of implementation. Expenses incurred during the project.
Is a recurring expense. Such as Material cost is the cost for supplies such as paper or
ribbon for the recorded media machine. And of spare parts etc.
Chapter 5
Chapter5: Production and Operating Analysis

5.1 Product Characteristics
1. Agriculturist wholesaler must produce a quality rubber sheet to standard of the
rubber Research Institute.
2. Raw rubber sheets vendors must be selected raw rubber sheets with the same at
10-15 tied each piece.
Figure 5.1 Product Characteristics
3. Agriculturist arrangement rubbers at the same quality with clear of rubber each
class. While the rubber in the central market.
4. Agriculturist must not field with below standard quality of rubber into tied. If it
is detected from the first up to the sheet. Will be cut all tied.
5. Agriculturist be careful and make sure not to have foreign objects such as
knives, scissors, hook, or other materials campsites of rubber smoked sheet
before sale to the middle market.
6. During transport to the central market of rubber. Use a sailcloth cover rubber for
completely because to prevent dust, or rainwater to make a rubber a dirty, or wet
of rubber during transportation. 58
5.2 Specification, Features, Dimension and Life Time.
Specification
Specification of Rubber and Latex

RSS359
58
Concentrated latex
RSS3
70
100
Figure 5.5 Product RSS3
http://www.yardc.go.th/index.php?option=com_content&view=article&id=17:prepari
ng-rubber-method&catid=6:rubbermarket&Itemid=11
59
http://www.sirichai-intertrade.com/product_detail.php
Latex60
Figure 5.6 Latex
Figure 5.7 Latex
Features
- The manufacturing process of rubber sheet.
Rubber is a good principle is to clean the rubber. Give some
rolled sheets. The regularly of rubber are standard size. And use the
water and the acid.
The methods and procedures to do following.61
Figure 5.8 Latex
60
http://www.aopdr01.doae.go.th/DRC%201.htm
http://www.sc.mahidol.ac.th/scbi/MUBIO_Webboard.php?TopicID=1850&Action=Vie
wTopic&Lang=Eng
61
http://www.rubbernongkhai.com/index.php/component/content/article/3-activity/426rubberdee
Figure 5.9 Latex
Step 1: Collect the latex

1. Should be wiped clean before the rubber cups for
latex.
2. Clean water tank before use anytime.
3. Do not wear latex leaves into the tank. Rubbers
will dirty to clot faster is hard to filter latex.
4. The latex storage tank should be closures. To
prevent the latex splash out in the water to the
factory of rubber sheet.
Step 2: Cleaning equipment

Cleanliness is the most important in making a good rubber. Equipment to clean
the rubber sheet. Before and after use tool made of rubber sheets should be wet before
each use. For easy cleaning after use is completed.
Equipment needed to do a rubber sheet.

1. The filter the wire No. 40 and 60.
2. Tray.
3. Tanks for the latex supply and water.
4. Rubber massage table.
5. A rolling slip types and kinds of flowering.
6. Greenhouse or shed simple.
7. Cans measuring cup the latex and water.
8. Paddle for stirring the latex.
9. Container mixed acid.
Figure 5.10 Latex
Step 3: Filtered the latex
The latex filter with the filter wire No. 40 and 60 to

remove impurities. By placing 2 the filter stacked above
the number 40 and number 60 below.
Step 4: Measuring the trays the latex

Measuring the filtered rubber latex. Add Trays
clean, 3 l.
Step 5: Mix the water with the rubber latex
Fill water into the rubber latex and then put trays, trays liters per 2 is the rate
ingredients. Between rubber latex and water at the rate of 3 per 2 (mixing ratio may
vary. If rubber latex is diluted to such as the case of rain rubber latex or from other
causes).
Figure 5.11 Latex
Step 6: Select acid and mixed acid
Solid rubber and so the quality is better. Meet the needs of buyers and industry
should use for Formic acid. The concentration of 90%, which are different from any
other type of acids is a colorless, pungent smell. If inhaled will severely keen nose and
dissolve in water very well.
Advantages of Formic acid.
1. Rubber solid sheets regularly.
2. High Evaporation.
3. Never made sticky rubber.
4. Rubber and flexibility of the original.
5. A house and the rubber smell.
6. Equipment does not make much damage the rubber sheets, to make a
long a lifetime.
Formic acid mixed, rubber sheet to freeze for 30 - 45 minutes to Formic acid
ratio in the acid following the Fort Mick soup mix 2 tablespoons water 3 cans of milk
and stir to combine. Pour the water into the acid. The container should be coated must
be beer or gallon plastic mixed.
Step 7: Use acid water mixed

Used paddle rubber in stirred water trays a 1-2 on the measuring mix and 1 can
of milk and pour acid into water over trays. Pour the acid is mixed with water to paddle
stirring for about 6 flights (Formic acid 1 bottle made rubber is about 90 to 100 sheets.
Step 8: Sweep the bubbles of rubber latex

Figure 5.12 Latex
While Stir the rubber latex with

bubbles. The paddle sweep out bubbles
from trays. A container for a Collected of
fine rubber scrap latex bubbles, if not sweep
out. When smoked the rubber to see the
spots the air in sheets rubber. The rubber
quality is lower than it should be.
Step 9
Use zinc sheets or any other material to prevent dust particles off trays. Or the
dirt in the rubber latex is captured. Leave it for about 30 - 45 minutes.
Step 10: Massage rubber sheets
Figure 5.13 Latex
When the rubber coagulation on it

before the massage. Clean water should be
poured into mold trays for easy pour out of
trays rubber. Rubber tires on a massage
table, massage should be clean. Figures are
paved with aluminum or Zinc sheets.
Massage with hands or sticks. Or have a
massage every rubber should be cleaned
before massage. Rubber massage and a
thickness of about 1 cm.
Step 11
Rolled with rubber Gliding. The rubber sheets massage. Gliding machine 3-4
times, some estimated 3-4 mm.
Step 12: Rubber sheets rolled with rolled flowering

After the rubber sheets rolled machine, rubber sheets and slipped it into the
machine 1 more time flowering will let sheets rubber rolling flowering on stacked and
dry faster when to smoke.
Step 13: To clear sheets rubber

Flowering then rolled sheets of rubber. Rubber should be washed with clean
water to remove acid. And the dirt trapped under the surface of the rubber sheets out.
Step 14: Airing rubber sheets
Figure 5.14 Latex
The rubber sheets that washed

with clean water washed with clean
water and sheets of rubber. Rubber
should be airing in the shade. Should
not be taken out to dry in the sun due to
sheets deteriorate rubber easily. Do not
put rubber sheets on the ground, or
laying rubber sheets in the presence of
dust or the dirt easily.
Steps 15: To rubber sheets to storage wait for selling
After airing the rubber sheets for about 6 hours was collected. By resting on the
rail. Greenhouses to pending for sale).
Figure 5.15 Latex
Dimension
Our company produces high quality of rubber sheets. The rubber sheets quality
have the following characteristics.
1. Rubber sheet regularly, Thickness not exceeding 3 mm.
2. A size of rubber is 38-46 cm long, 80-90 cm.
3. Weighing 0.8 to 1.2 kg / piece.
4. Dirt and mold clean air contamination.
5. A rectangular shape. No color contracted neck regularly.
6. Humidity should not exceed 2% rubber.
7. Has good flexibility. 62
Figure 5.16 Latex
Life Time
Period of the manufacturing rubber sheets. Time to wait for dry the rubber, it
takes about 10 to 15 days then is can be collected and to sell. If will take the rubber to
smoked. After airing of the rubber sheets. When the water stops flowing. Was able bake
or smoked it. To make Rubber smoked sheets. Smoked by the factory. Temperature of
50-60 C for about 4-10 days.63
62
http://www.live-rubber.com/para-rubber-articles/51-para-rubber/189-unsmokedsheet-rubber-method
63
http://km.rubber.co.th/index.php?option=com_content&view=article&id=4350:201206-05-03-56-20&catid=124:2012-06-05-03-34-48&Itemid=236
5.3 Production Process

5.3.1 Ribbed Smoked Sheet Processes
-
We collect our "Raw Material" from local farmers, Rubber Sheet as it comes to
us contain humidity and impurity that must be removed during the smoking and
drying process.
RSS processing starts with the cleaning phase, rubber sheet is immersed in water
tank with soap added, then passed through a cleaning machine to remove
external dirt.
They are hanged on bamboo stem for drying, the rubber sheets are put into an
oven of dimension of about 4m wide by 8m depth by 6m height and stay there
for 3 to 5 days depends on the thickness of the sheet.
The oven is heat by wood that we obtain from old rubber tree, because the
temperature inside the oven is maintained constant at about 70 degrees Celsius.
After smoking, the rubber sheet becomes more transparent, impurity is hence
more visible and removed.
Smoked sheets are then classified into 5 different grades, namelyRSS1, RSS2,
RSS3, RSS4 and RSS5 depending on many factors such as purity, elasticity,
color, etc.
For "Bale" packing, the rubber sheet is pressed by hydraulic machine into a cube
shape
with
dimension
60cm
60cm
and
weighs
about
111.11
kilogrammes/bales, which comply to international export packing.

-
For "Shrink Wrap", the rubber sheet is simply folded, put in a plastic bag of 35
kgs/bales, then 36 bles forms a pallet of 1260 kilogrammes/pallets.64
5.3.2 Concentrated Latex Processes

-
Field latex collected and transported to factory, keep in good condition by

ammonia solution added or other included chemicals.
64
The field latex properties were adjusted to factory standards.
The field latex was then centrifuged by centrifugal machine.
http://www.thaihua.com/v4/en/factory/rss-process.php
The concentrated latex achieved will be 60% of dry rubber content. The
concentrated latex properties were then adjusted to be standard value and kept in
good condition by ammonia or secondary preservative.
Concentrated latex achieved are HA (High Ammonia Latex) and MA (Medium

Ammonia Latex).
The final product is packed in standard drums with the capacity of 205
kilograms, each drum net weight is exactly 205 kilograms.65
5.4 Operating Cost

In the production, Ton-Yang Rubber and Latex Company use many of
merchandise to manufacture products. All of this we can calculate the operating cost
with is 51,301,780 Baht.
5.4.1 Raw material Cost
Formic acid
Ton-Yang Rubber and Latex Company use a tank formic acid 35
Kilogram, 39 Baht/kg. , so it has 1,365 Baht. In 8 years Ton-Yang Rubber and

Latex Company will pay for formic acid is 3,407,040 Baht.
Latex
Ton-Yang Rubber and Latex Company purchase latex from group of
rubber gardener at the price of 70 Baht/Unit. In 8 years Ton-Yang Rubber and

Latex Company will pay for latex is 17,617,600 Baht.
Water
For mixes latex and cleaning rubber and tools. Our company pays 580
Baht/Month. In 8 years Ton-Yang Rubber and Latex Company will pay for
water is 55,680 Baht
Rubber gloves
Workers of Ton-Yang Rubber and Latex Company use rubber gloves for
mix latex and activities that are contaminated. Rubber gloves are good quality
and Chemical protection. It has 135 Baht/Pair. So, in 8 years Ton-Yang Rubber
and Latex Company will pay for rubber gloves is 8,573,460 Baht.
65
http://www.reothai.co.th/Present/2555/Market/Eng/Latex60.pdf
5.4.2 Direct Labor Cost
Worker salary
Ton-Yang Rubber and Latex Company have workers with 15 people in
every line of production. They are working 8 hours in one day and take with 26
days per month. So, in 8 years Ton-Yang Rubber and Latex Company will pay
for worker is 11,232,000 Baht.
Minimum wage in Chanthaburi is 300 Baht/Day or 117,000 Baht/Month.
Staff salary
Ton-Yang Rubber and Latex Company have staffs with 5 people; 3
people of lab staff and 2 people of technician. Ton-Yang Rubber and Latex
Company will pay money for them with 26 days per month. So, in 8 years TonYang Rubber and Latex Company will pay for staff is 5,376,000 Baht.
Lap staff
12,000 Baht/person or 36,000 Baht/Month.
Technician
Housekeeper
Ton-Yang Rubber and Latex Company have housekeeper with 1 people.
They are working 8 hours in one day and take with 26 days per month. So, in 8
years Ton-Yang Rubber and Latex Company will pay for housekeeper is
768,000 Baht.
Driver
Ton-Yang Rubber and Latex Company have driver with 2 people for
driving to transport raw material and goods. They are working 8 hours in one
day and take with 26 days per month. So, in 8 years Ton-Yang Rubber and Latex
Company will pay for driver is 1,536,000 Baht.
Security guard
Ton-Yang Rubber and Latex Company have security guard with 3
people. So, in 8 years Ton-Yang Rubber and Latex Company will pay for
security guard is 2,736,000 Baht.
Raw material cost

Table 5.1 Raw material cost
Year 2013
Raw material
cost
Formic acid
Latex
Water
Rubber gloves
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
40,950
182,000
40,950
127,400
40,950
109,200
40,950
182,000
40,950
182,000
40,950
182,000
40,950
182,000
40,950
200,200
40,950
182,000
40,950
182,000
40,950
218,400
40,950
236,600
580
580
580
580
580
580
580
580
580
580
580
580
87,750
311,280
63,180
232,110
63,180
213,910
70,200
293,730
87,750
311,280
66,690
290,220
66,690
290,220
98,280
340,010
91,260
314,790
103,300
326,830
105,300
365,230
122,850
400,980
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
32,940
182,000
30,500
109,200
28,060
109,200
42,700
200,200
40,260
182,000
40,260
182,000
36,600
182,000
42,700
200,200
37,820
182,000
45,140
200,200
46,360
218,400
47,580
236,600
580
580
580
580
580
580
580
580
580
580
580
580
87,750
303,270
63,180
203,460
52,650
190,490
98,280
341,760
66,690
289,530
87,750
310,590
87,750
306,930
98,280
341,760
91,260
311,660
103,300
349,220
105,300
370,640
105,300
390,060
Total
491,400
2,165,800
6,960
1,026,430
3,690,590
Unit:Baht
Year 2014
Raw material
cost
Formic acid
Latex
Water
Rubber gloves
Total
Total
470,920
2,184,000
6,960
1,047,490
3,709,370
Unit:Baht
Year 2015
Raw material
cost
Formic acid
Latex
Water
Rubber gloves
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
34,160
182,000
30,500
109,200
29,280
109,200
43,920
200,200
34,160
182,000
34,160
182,000
34,160
182,000
43,920
200,200
35,380
182,000
45,140
200,200
45,140
218,400
47,580
236,600
580
580
580
580
580
580
580
580
580
580
580
580
87,750
87,750
87,750
98,280
66,690
66,690
87,750
98,280
91,260
94,770
94,770
122,850
304,490
228,030
226,810
342,980
283,430
283,430
304,490
342,980
309,220
340,690
358,890
407,610
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
32,940
182,000
24,400
109,200
26,840
127,400
31,720
200,200
31,720
200,200
31,720
182,000
31,720
182,000
41,480
200,200
39,040
200,200
43,920
200,200
45,140
218,400
48,800
236,600
580
580
580
580
580
580
580
580
580
580
580
580
87,750
303,270
59,670
193,850
52,650
207,470
87,750
320,250
87,750
320,250
87,750
302,050
87,750
302,050
98,280
340,540
91,260
331,080
98,280
342,980
101,790
365,910
105,300
391,280
Total
457,500
2,184,000
6,960
1,084,590
3,733,050
Unit:Baht
Year 2016
Raw material
cost
Formic acid
Latex
Water
Rubber gloves
Total
Total
429,440
2,238,600
6,960
1,045,980
3,720,980
Unit:Baht
Year 2017
Raw material
cost
Formic acid
Latex
Water
Rubber gloves
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
31,720
182,000
24,400
109,200
19,520
127,400
42,700
200,200
39,040
182,000
39,040
182,000
31,720
182,000
42,700
200,200
40,260
200,200
42,700
200,200
46,360
218,400
47,580
236,600
580
580
580
580
580
580
580
580
580
580
580
580
87,750
302,050
70,200
204,380
63,180
210,680
87,750
331,230
87,750
309,370
91,260
312,880
87,750
302,050
98,280
341,760
94,770
335,810
103,300
346,780
105,300
370,640
122,850
407,610
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
31,720
182,000
24,400
109,200
19,520
109,200
42,700
200,200
39,040
182,000
39,040
182,000
31,720
182,000
42,500
200,200
40,260
200,200
42,700
200,200
46,360
218,400
48,400
236,600
580
580
580
580
580
580
580
580
580
580
580
580
87,750
302,050
63,180
197,360
63,180
192,480
87,750
331,230
87,750
309,370
87,750
309,370
87,750
302,050
98,280
341,560
94,770
335,810
103,300
346,780
105,300
370,640
122,850
408,430
Total
447,740
2,220,400
6,960
1,100,140
3,775,240
Unit:Baht
Year 2018
Raw material
cost
Formic acid
Latex
Water
Rubber gloves
Total
Total
448,360
2,202,200
6,960
1,089,610
3,747,130
Unit:Baht
Year 2019
Raw material
cost
Formic acid
Latex
Water
Rubber gloves
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
31,720
182,000
24,400
109,200
19,520
109,200
42,700
200,200
39,040
182,000
31,720
182,000
31,720
200,200
42,500
200,200
45,140
200,200
42,700
218,400
46,360
218,400
48,400
236,600
580
580
580
580
580
580
580
580
580
580
580
580
87,750
302,050
63,180
197,360
63,180
192,480
87,750
331,230
87,750
309,370
87,750
302,050
87,750
320,250
98,280
341,560
103,300
349,220
103,300
364,980
105,300
370,640
122,850
408,430
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
31,720
182,000
24,400
109,200
19,520
109,200
31,720
182,000
31,720
182,000
39,040
182,000
42,500
182,000
42,500
200,200
42,700
200,200
42,700
200,200
46,360
218,400
48,800
236,600
580
580
580
580
580
580
580
580
580
580
580
580
87,750
302,050
63,180
197,360
63,180
192,480
87,750
302,050
87,750
302,050
87,750
309,370
87,750
312,830
98,280
341,560
94,770
338,250
94,770
338,250
105,300
370,640
122,850
408,830
Total
445,920
2,238,600
6,960
1,098,140
3,789,620
Unit:Baht
Year 2020
Raw material
cost
Formic acid
Latex
Water
Rubber gloves
Total
Total
443,680
2,184,000
6,960
1,081,080
3,715,720
Unit:Baht
Direct Labor Cost

Table 5.9 Direct labor cost
Year 2013
Direct Labor
Cost
Worker salary
Staff salary
Housekeeper
Driver
Security guard
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 1,404,000
56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000
672,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
192,000
28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500
342,000
225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 2,706,000
Unit:Baht
Year 2014
Direct Labor
Cost
Worker salary
Staff salary
Housekeeper
Driver
Security guard
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 1,404,000
56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000
672,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
192,000
28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500
342,000
225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 2,706,000
Unit:Baht
Year 2015
Direct Labor
Cost
Worker salary
Staff salary
Housekeeper
Driver
Security guard
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 1,404,000
56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000
672,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
192,000
28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500
342,000
225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 2,706,000
Unit:Baht
Year 2016
Direct Labor
Cost
Worker salary
Staff salary
Housekeeper
Driver
Security guard
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 1,404,000
56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000
672,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
192,000
28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500
342,000
225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 2,706,000
Unit:Baht
Year 2017
Direct Labor
Cost
Worker salary
Staff salary
Housekeeper
Driver
Security guard
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 1,404,000
56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000
672,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
192,000
28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500
342,000
225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 2,706,000
Unit:Baht
Year 2018
Direct Labor
Cost
Worker salary
Staff salary
Housekeeper
Driver
Security guard
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 1,404,000
56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000
672,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
192,000
28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500
342,000
225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 2,706,000
Unit:Baht
Year 2019
Direct Labor
Cost
Worker salary
Staff salary
Housekeeper
Driver
Security guard
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 1,404,000
56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000
672,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
192,000
28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500
342,000
225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 2,706,000
Unit:Baht
Year 2020
Direct Labor
Cost
Worker salary
Staff salary
Housekeeper
Driver
Security guard
Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 1,404,000
56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000 56,000
672,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
192,000
28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500 28,500
342,000
225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 225,500 2,706,000
Unit:Baht
Logistics Management
Ton-Yang Rubber and Latex Company send finish goods (rubber) to customer in D.S
Rubber
and
Latex
Company66Address:160
Sukhumvit
Rd.
Moo.4,T.KongDin,AmphoeKlaeng,Rayong 22160. Tel.038-806357-8 and SHUN THAI

Rubber
Gloves
Industry
Public
Co.,Ltd67
Address:
HatYai
Chandi
Rd,
Moo.4,T.Kachet,AmphoeMuang, Rayong 21100. Tel. 038-634072-3 by truck. Start from

transportation rubber from Ton-Yang Rubber and Latex Company by truck.
Figure 5.17 Logistic
Figure 5.18 Logistic
Transportation rubber and latex of Ton-Tang rubber and latex Company.We will take
the route Sukhumvit Road 3/AH123 from our company in Chantaburi to Rayong.This route
will through the AmphoeKlaeng before to the AmphoeMuangRayong.Distance112 Km. And
length 1 hour 33 minutes.68
Figure 5.19 Map Chantaburi to Rayong
66
http://dsrubberlatex.com/web/home/
http://www.108company.com/rubber-industry/249-shun-thai-rubber-gloves-industrypublic-coltd
68
https://maps.google.co.th/maps?hl=th&ie=UTF8&gl=th&daddr=%E0%B8%88.%E0%B8%
A3%E0%B8%B0%E0%B8%A2%E0%B8%AD%E0%B8%87&saddr=%E0%B8%88.%E0%
B8%88%E0%B8%B1%E0%B8%99%E0%B8%97%E0%B8%9A%E0%B8%B8%E0%B8%
A3%E0%B8%B5&panel=1&f=d&fb=1&dirflg=d&geocode=KUNyVOwLdgMxMYEXznkg
Q9jH%3BKSE_wzg4_AIxMYhAJVrvHvvA&ei=73n6UPO6MtHprQfmroGQAQ&ved=0CC
0Q-A8wAA
67
Our company will purchase latex from agriculturist in Chanthaburi province and
neighboring provinces. The price of the purchase and sale of a used tire in the central of the
rubber market because the price is reasonable and the price of rubber in each month is
different.69
Figure 5.20 Rubber
Figure 5.22 Rubber
69
http://www.rubber.co.th/menu5.php
Figure 5.21 Rubber
Figure 5.23 Rubber
Chapter 6
Chapter .6 Administration Analysis

6.1 Facility Cost
6.1.1 Electricity
Ton-Yang Rubber and Latex Company have separated the electricity expanse into 2
sections including factory and office. In addition, Rate electricity consumption in each month
is not equally because the seasons of rubber are different in each month.
Figure 6.1 Unit of electricity
Reference: http://www.eppo.go.th/power/pw-Rate-PEA-Char.html#6
Office
22 meter pressure in the normal rate1
3.6246
Baht
Estimate use of electricity
450
Add (+) Service expense
228.17 Baht
Total electricity expense for office per month
Units/month
1,859.24 Baht
Figure 6.2 Unit of electricity
Reference: http://www.eppo.go.th/power/pw-Rate-PEA-Char.html#6
Factory
Estimate units in peak TOU (2.6950 x 7000)
Estimate units in off peak TOU (1.1914 x 1,000)
Estimate highest demand of use (132.93 x 500)
Add (+) Service expense
Total electricity expense for factory per month
18,865.00
Baht
1,191.40
Baht
66,465.00
Baht
228.17
Baht
86,749.57
Baht
So, total estimate electricity expense of Ton-Yang Rubber and Latex Company per
month is 88,608.81Baht, but we will record the transaction at 89,000 Baht that increase or
decrease depending on seasonal of suppliers.
6.1.2 Telephone and Internet

Figure 6.3 Brand
Ton-Yang Rubber and Latex Company use the

internet off 3BB in the company. We are choosing the
internet package download speed up to 13Mb upload
1Mb.We install the telephone package added in the company to use to contact with both
customers.
Internet Expense (Package/Month)70

Estimate Telephone Expense/Month (1.50 Baht/Minute)
900 Baht
71
1,500 Baht
Estimate Fax (2 Baht/Time)
200 Baht
Total telephone and internet expense per month
6.1.3
2,600
Baht
Fire Insurance
Figure 6.4 Brand
Our company purchased the fire insurance from

Bangkok insurance. We have to pay 1,290 Baht/Year
included the tax in the insurance class one of each year.72
Total fire insurance
Baht/Year
70
http://www.3bb.co.th/promotion/promotion_detail.php?id=2017
http://www.3bb.co.th/promotion/promotion_detail.php?id=2018
72
http://www.todayinsure.com/?ui=propertyinsurance
71
1,290
6.1.4
Car Insurance
Figure 6.5 Brand
Our company purchased the car insurance from

Thanachart insurance (One lite) .We have to pay 10,000
Baht/Year included the tax in the insurance class one of each
year.73
Total car insurance
10,000
Baht/Year
6.1.5 Estimate Water Expense74
580
Baht/Month
6.1.6 Gasoline Expense75
3,500
Baht/Month
6.1.7 Stationary expense
2,000
Baht/Month
6.2 Team management

Manager (1 position)
Job Description
-Planning and developing the structure of the organization.
-Develop and manage the implementation of the company.
-Find and solve the problem which occurs in the organization.
-Ensure orderly and good maintenance of office environment, including office
space planning.
-Decision Making.
Qualification
-Male/female, age over 35 years old.
-Thai nationality.
-Have high responsibility and leadership skills.
-Good management skills.
-Can handle with the problem Planning and developing the structure of the
organization.
-Decision Making
73
http://www.cymiz.com/insurances/cat1-one-lite-tnci/
74
http://www.pwa.co.th/service/tariff_rate.html
75
http://www.eppo.go.th/retail_prices.html
Assistant Manager (1 position)

Job Description
-Collaborate with the president and also each department.
-Act for the manager in some task.
-Decision Making
Qualification
-Thai nationality.
-Have high responsibility and leadership skills.
-Good management skills.
-Can handle with the problem Planning and developing the structure of the
organization.
-The highest authority to staff the employee.
-Decision making
Human Resource Department (1 position)

Job Description
-Developing the employees in the organization.
-Collaborate with other department to recruiting the employees
Qualification
-Thai nationality.
-Bachelor degree or higher in the field of Business Administration or other related
field.
-Good relationships and understand task in the organization.
-Good Computer skill Microsoft Office (Word, Excel, PowerPoint )
Customer Relation Manager (1 position)

Job Description
-Contact with the supplier and customers.
-Promote the organization such as public relation and communication.
-Collaborate with other department in term of information
Qualification
-Thai nationality.
field.
-Good personality and relationship.
-Good Computer skill Microsoft Office (Word, Excel, and Power Point)
-Good command in English is considered.
-The experiential work is considered.
Customer Relation Assistant (1 position)

Job Description
-Help customer relations manager to contact the task
Qualification
-Thai nationality.
field.
-Good Computer skill Microsoft Office (Word, Excel, PowerPoint )
Sale and Marketing department (2 position)

Job Description
-Contact with the supplier and customers.
-Recommended information rubber and price of rubber and sale of rubber
-Promote the organization such as public relation and communication.
Qualification
-Thai nationality.
field.
-Good Computer skill Microsoft Office (Word, Excel, PowerPoint ).

Accountant department (4 position)

Job Description
-Handle full set of account.
-Related to the field of accounting.
-Analyzing and planning the money that used in the organization.
-Manage and control the budget of the firm.
-Prepared the accounting statement.
Qualification
-Thai nationality.
-Bachelor degree or higher in the field of Accounting Management or Financial
Management.
-Good Computer skill Microsoft Office (Word, Excel, PowerPoint ).
-Accountable person and cautiousness.
6.3 Salary
Table 6.1 Salary
Description
Position
Salary (THB)
Total(THB)
Manager
25,000
25,000
Assistant Manager
18,000
18,000
Human Resource Department
15,000
15,000
Customer Relation Manager
15,000
15,000
Customer Relation Assistant
12,000
12,000
Sale and Marketing department
13,000
26,000
Accountant department
13,000
52,000
Total Salary Expense/Month
24
111,000
163,000
6.4 Organization Chart
Manager
Assistant Manager
Human
Resource
Department
Customer
Relation
Department
Sale and
Marketing
department
General Staff
Customer
Relation
Manager
Export
department
Drivers
Customer
Relation
Assistant
Accountant
department
Housekeeper
Security Guard
Administrative expense
Table 6.2 Administrative expense
Administrative expense Year1,2013

Description
Base
Jan
Estimate
electricity office
1,859
1,860
Estimate
electricity
86,750 86,750
factory
Estimate
telephone and
2,600
2,600
internet
Fire Insurance
Car Insurance
Estimate water
Estimate
gasoline
Estimate
stationary
Salary
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,900
1,900
2,080
2,500
1,980
2,450
2,600
2,450
2,330
2,180
2,680
26,910
86,750
87,700
87,700
87,980
87,500
87,990
88,000
87,990
86,870
87,850
88,540
1,051,620
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
32,590
1,290
1,290
1,290
10,000
10,000
10,000
580
580
580
580
580
580
580
580
580
580
580
580
580
6,960
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000
1,956,000
- 271,580 260,330 261,280 261,460 262,410 261,210 262,290 262,450 262,290 261,130 261,710 263,230
3,151,370
Unit: Baht

Description
Base
Jan
Estimate
electricity office
1,859
1,860
Estimate
electricity
86,750 86,750
factory
Estimate
telephone and
2,600
2,600
internet
Fire Insurance
Car Insurance
Estimate water
Estimate
gasoline
Estimate
stationary
Salary
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,880
2,050
2,080
2,500
1,980
2,450
2,450
2,450
2,330
2,380
2,680
27,090
86,750
87,500
87,900
88,200
86,960
87,990
88,000
87,990
86,870
86,870
88,540
1,050,320
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
32,590
1,290
1,290
1,290
10,000
10,000
10,000
580
580
580
580
580
580
580
580
580
580
580
580
580
6,960
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000
1,956,000
- 271,580 260,310 261,230 261,660 262,630 260,670 262,290 262,300 262,290 261,130 260,930 263,230
3,150,250
Unit: Baht

Description
Base
Jan
Estimate
electricity office
1,859
1,880
Estimate
electricity
86,750 86,750
factory
Estimate
telephone and
2,600
2,600
internet
Fire Insurance
Car Insurance
Estimate water
Estimate
gasoline
Estimate
stationary
Salary
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,880
2,050
2,150
2,470
1,980
2,430
2,450
2,450
2,330
2,380
2,680
27,130
86,750
87,500
87,900
88,200
86,960
87,990
88,000
87,990
86,870
86,870
88,540
1,050,320
2,600
2,600
2,620
2,850
2,650
2,690
2,810
2,760
2,800
2,610
2,930
32,520
1,290
1,290
1,290
10,000
10,000
10,000
580
580
580
580
580
580
580
580
580
580
580
580
580
6,960
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000
1,956,000
- 271,600 260,310 261,230 261,750 262,600 260,670 262,190 262,340 262,280 261,080 260,940 263,230
3,150,220
Unit: Baht

Description
Base
Jan
Estimate
electricity office
1,859
1,860
Estimate
electricity
86,750 86,750
factory
Estimate
telephone and
2,600
2,600
internet
Fire Insurance
Car Insurance
Estimate water
Estimate
gasoline
Estimate
stationary
Salary
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,900
1,900
2,080
2,500
1,980
2,450
2,600
2,450
2,330
2,180
2,680
26,910
86,750
87,700
87,900
88,100
87,500
87,990
89,350
87,990
86,870
87,850
89,500
1,054,250
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
32,590
1,290
1,290
1,290
10,000
10,000
10,000
580
580
580
580
580
580
580
580
580
580
580
580
580
6,960
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000
1,956,000
- 271,580 260,330 261,280 261,660 262,530 261,210 262,290 263,800 262,290 261,130 261,710 264,190
3,154,000
Unit: Baht

Description
Base
Jan
Estimate
electricity office
1,859
1,860
Estimate
electricity
86,750 86,750
factory
Estimate
telephone and
2,600
2,600
internet
Fire Insurance
Car Insurance
Estimate water
Estimate
gasoline
Estimate
stationary
Salary
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,880
2,050
2,080
2,500
1,980
2,450
2,450
2,450
2,330
2,380
2,680
27,090
86,750
87,500
87,900
88,200
86,960
87,990
88,000
87,990
86,870
86,870
88,540
1,050,320
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
32,590
1,290
1,290
1,290
10,000
10,000
10,000
580
580
580
580
580
580
580
580
580
580
580
580
580
6,960
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000
1,956,000
- 271,580 260,310 261,230 261,660 262,630 260,670 262,290 262,300 262,290 261,130 260,930 263,230
3,150,250
Unit: Baht

Description
Base
Jan
Estimate
electricity office
1,859
1,920
Estimate
electricity
86,750 86,940
factory
Estimate
telephone and
2,600
2,600
internet
Fire Insurance
Car Insurance
Estimate water
Estimate
gasoline
Estimate
stationary
Salary
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,870
2,050
2,150
2,370
1,980
2,430
2,500
2,450
2,330
2,380
2,680
27,110
86,750
87,500
87,900
88,200
86,960
87,990
88,320
88,010
87,990
88,050
88,590
1,053,200
2,600
2,600
2,740
2,850
2,680
2,780
2,810
2,770
2,800
2,900
2,930
33,060
1,290
1,290
1,290
10,000
10,000
10,000
580
580
580
580
580
580
580
580
580
580
580
580
580
6,960
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000
1,956,000
- 271,830 260,300 261,230 261,870 262,500 260,700 262,280 262,710 262,310 262,200 262,410 263,280
3,153,620
Unit: Baht

Description
Base
Jan
Estimate
electricity office
1,859
1,900
Estimate
electricity
86,750 86,940
factory
Estimate
telephone and
2,600
2,600
internet
Fire Insurance
Car Insurance
Estimate water
Estimate
gasoline
Estimate
stationary
Salary
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,870
2,050
2,050
2,270
1,980
2,430
2,500
2,380
2,430
2,380
2,680
26,920
86,750
87,500
87,900
88,500
86,960
87,990
88,600
88,010
87,990
88,050
88,590
1,053,780
2,600
2,600
2,740
2,850
2,680
2,780
2,810
2,770
2,800
2,900
2,930
33,060
1,290
1,290
1,290
10,000
10,000
10,000
580
580
580
580
580
580
580
580
580
580
580
580
580
6,960
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000
1,956,000
- 271,810 260,300 261,230 261,770 262,700 260,700 262,280 262,990 262,240 262,300 262,410 263,280
3,154,010
Unit: Baht

Description
Base
Jan
Estimate
electricity office
1,859
1,860
Estimate
electricity
86,750 86,750
factory
Estimate
telephone and
2,600
2,600
internet
Fire Insurance
Car Insurance
Estimate water
Estimate
gasoline
Estimate
stationary
Salary
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1,900
1,900
2,080
2,500
1,980
2,450
2,600
2,450
2,330
2,180
2,680
26,910
86,750
87,700
87,900
88,100
87,500
87,990
89,350
87,990
86,870
87,850
89,500
1,054,250
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
32,590
1,290
1,290
1,290
10,000
10,000
10,000
580
580
580
580
580
580
580
580
580
580
580
580
580
6,960
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000
1,956,000
- 271,580 260,330 261,280 261,660 262,530 261,210 262,290 263,800 262,290 261,130 261,710 264,190
3,154,000
Unit: Baht
6.5 Conclusions
Now, the rubber is very popular and the income of agriculturist in Chanthaburi.
Ton-Yang Rubber and Latex Company are interested in manufacturing and exporting
natural rubber sheet rubber type RSS3 (Ribbed smoked sheet 3). RSS3 is to be smoked
natural rubber 100% of the iron sheet then through the smoke, 75 to 100 c with the heat
on through the RSS 3 rubber smoked, then aged for up to 8-12 months, can be
transported long distance by no more mold be processed into rubber STR 20, the rubber
compound and the most preferred type of rubber on the world market.
Our company will purchase latex from agriculturist in Chanthaburi province and
neighboring provinces. The price of the purchase and sale of a used tire in the middle of
the rubber market because the price is reasonable. The Company will purchase latex
directly in order to obtain fresh latex to produce rubber RSS3 (Ribbed smoked sheet 3)
to the best quality for export. Because the price of rubber smoked sheet grade 3 in
agricultural products futures markets is important to the agriculturist and the company
export rubber. Terms of reducing Price Risk in the future of rubber in order to decide on
the operator a valid.
Ton-Yang Rubber and Latex Company invest at Chanthaburi. Our company has
24 staff which is 1 manager, 1 assistant Manager, 1 human resource department, 2 staff
of customer relation department, 2 staff of sale and marketing, 2 staff of export
department, 4 staff of accountant department, 5 staff of general staff, 2 staff of drivers, 1
housekeeper and 3 staff of security guard. For our customer we emphasize to the
employee have higher skill. Ready to cooperation with the product export company and
increase the responsibility to work. The employee has the high effectiveness in the
future.
Chapter 7
Financial Statement
There are 3 main statements in the financial analysis including: income
statement, balance sheet, and statement of cash flows.76
Income statement
The income statement presents the results of the entity's operations during a
period of time, such as one year. The simplest equation to describe income is:
Net Income = Revenue - Expenses
Revenue refers to inflows from the delivery or manufacture of a product or from
the rendering of a service. Expenses are outflows incurred to produce revenue.
Income from operations can be separated from other forms of income. In this
case, the income can be described by:
Net Income = Revenue - Expenses + Gains - Losses
Where gains refer to items such as capital gains, and losses refer to capital
losses, losses from natural disasters, etc.
Balance sheet
The balance sheet is based on the following fundamental accounting model:
Assets = Liabilities + Equity
Assets can be classed as either current assets or fixed assets. Current assets are
assets that quickly and easily can be converted into cash, sometimes at a discount to the
purchase price. Current assets include cash, accounts receivable, marketable securities,
notes receivable, inventory, and prepaid assets. Fixed assets include land, buildings, and
equipment.
Liabilities represent the portion of a firm's assets that are owed to creditors.
Liabilities can be classed as short-term liabilities and long-term liabilities. Current
liabilities include accounts payable, notes payable, interest payable, wages payable, and
taxes payable. Long-term liabilities include mortgages payable and bonds payable.
Equity is referred to as owner's equity in a sole proprietorship or a partnership, and
stockholders' equity or shareholders' equity in a corporation. The equity owners of a
business are residual claimants, having a right to what remains only after the creditors
have been paid.
76
http://www.quickmba.com/accounting/fin/statements/
Statement of Cash flows

The statement of cash flows is useful in evaluating a company's ability to pay its
bills. For a given period, the cash flow statement provides the following information:
Sources of cash
Uses of cash
Change in cash balance
The cash flow statement represents an analysis of all of the transactions of the
business, reporting where the firm obtained its cash and what it did with it. It breaks the
sources and uses of cash into the following categories:
Operating activities
Investing activities
Financing activities
The information used to construct the cash flow statement comes from the
beginning and ending balance sheets for the period and from the income statement for
the period.
Payback Period
=
=
=
NPV: Net Present Value
So, we will show the table of income statement, balance sheet, and statement of
cash flows of the Ocean Dome Company for five years following by;
Income Statement
Year2013
Period Starting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Sales
Ribbed smoked sheets No.3
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
9,000,000
Concentrated latex
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
7,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
16,000,000
Employee salary
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
Stationary expense
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
Total Sales
Expenses
Administration Expense
Water expense
Electricity factory
expense
Electricity office expense
Internet and telephone
expense
580
580
580
580
580
580
580
580
580
580
580
580
86,750
86,750
87,700
87,700
87,980
87,500
87,990
88,000
87,990
86,870
87,850
88,540
1,860
1,870
2,050
2,050
2,270
1,980
2,430
2,500
2,380
2,430
2,380
2,680
2,600
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
Car insurance
10,000
Gasoline expense
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
Fire insurance
1,290
Marketing expense
343,019
9,130
7,990
327,820
339,640
327,240
333,810
326,600
338,780
326,890
426,620
326,500
Depreciation expense
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
Total Expenses
Income (Loss) Before
Texes
773,460
428,291
428,281
748,111
760,681
747,311
754,941
747,811
759,861
746,981
847,391
748,591
15,226,540
(428,291)
(428,281)
15,251,889
15,239,319
15,252,689
15,245,059
15,252,189
15,240,139
15,253,019
15,152,609
15,251,409
Income Texes (30%)
4,567,962
4,575,567
4,571,796
4,575,807
4,573,518
4,575,657
4,572,042
4,575,906
4,545,783
4,575,423
Net Income
10,658,578
(428,291)
(428,281)
10,676,322
10,667,523
10,676,882
10,671,541
10,676,532
10,668,097
10,677,113
10,606,826
10,675,986
Unit:Baht
Year2014
Period Starting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Sales
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
30,000,000
Concentrated latex
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
25,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
55,500,000
Employee salary
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
Stationary expense
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
580
580
580
580
580
580
580
580
580
580
580
580
Total Sales
Expenses
Water expense
Electricity factory
expense
expense
86,750
86,750
87,500
87,900
88,200
86,960
87,990
88,000
87,990
86,870
86,870
88,540
1,860
1,880
2,050
2,080
2,500
1,980
2,450
2,450
2,450
2,330
2,380
2,680
2,600
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
Car insurance
10,000
Gasoline expense
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
Fire insurance
1,290
Marketing expense
1,133,109
1,119,100
1,117,240
1,117,140
1,129,020
1,117,200
1,123,810
1,116,760
1,128,780
1,116,920
1,216,550
1,116,300
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
Total Expenses
Texes
1,563,550
1,538,271
1,537,331
1,537,661
1,550,511
1,536,731
1,544,961
1,537,921
1,549,931
1,536,911
1,636,341
1,538,391
53,936,450
53,961,729
53,962,669
53,962,339
53,949,489
53,963,269
53,955,039
53,962,079
53,950,069
53,963,089
53,863,659
53,961,609
Income Texes (30%)
16,180,935
16,188,519
16,188,801
16,188,702
16,184,847
16,188,981
16,186,512
16,188,624
16,185,021
16,188,927
16,159,098
16,188,483
Net Income
37,755,515
37,773,210
37,773,868
37,773,637
37,764,642
37,774,288
37,768,527
37,773,455
37,765,048
37,774,162
37,704,561
37,773,126
Unit:Baht
Year2015
Period Starting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Sales
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
38,500,000
Concentrated latex
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
33,250,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
71,750,000
Employee salary
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
Stationary expense
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
580
580
580
580
580
580
580
580
580
580
580
580
Total Sales
Expenses
Water expense
Electricity factory
expense
expense
86,750
86,750
87,500
87,900
88,200
86,960
87,990
88,000
87,990
86,870
86,870
88,540
1,860
1,880
2,050
2,080
2,500
1,980
2,450
2,450
2,450
2,330
2,380
2,680
2,600
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
Car insurance
10,000
Gasoline expense
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
Fire insurance
1,290
Marketing expense
1,458,419
1,444,600
1,442,050
1,442,000
1,453,940
1,441,900
1,448,520
1,441,750
1,453,700
1,441,830
1,541,500
1,441,300
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
Total Expenses
Texes
1,888,860
1,863,771
1,862,141
1,862,521
1,875,431
1,861,431
1,869,671
1,862,911
1,874,851
1,861,821
1,961,291
1,863,391
69,861,140
69,886,229
69,887,859
69,887,479
69,874,569
69,888,569
69,880,329
69,887,089
69,875,149
69,888,179
69,788,709
69,886,609
Income Texes (30%)
20,958,342
20,965,869
20,966,358
20,966,244
20,962,371
20,966,571
20,964,099
20,966,127
20,962,545
20,966,454
20,936,613
20,965,983
Net Income
48,902,798
48,920,360
48,921,501
48,921,235
48,912,198
48,921,998
48,916,230
48,920,962
48,912,604
48,921,725
48,852,096
48,920,626
Unit:Baht
Year2016
Period Starting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Sales
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
46,400,000
Concentrated latex
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
86,400,000
Employee salary
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
Stationary expense
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
580
580
580
580
580
580
580
580
580
580
580
580
Total Sales
Expenses
Water expense
Electricity factory
expense
expense
86,750
86,750
87,700
87,900
88,100
87,500
87,990
89,350
87,990
86,870
87,850
89,500
1,860
1,900
1,900
2,080
2,500
1,980
2,450
2,600
2,450
2,330
2,180
2,680
2,600
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
Car insurance
10,000
Gasoline expense
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
Fire insurance
1,290
Marketing expense
1,751,539
1,737,600
1,735,100
1,735,040
1,746,800
1,734,920
1,741,520
1,734,600
1,746,520
1,734,700
1,834,420
1,734,200
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
Total Expenses
Texes
2,180,480
2,155,291
2,153,741
2,154,061
2,166,691
2,153,491
2,161,171
2,155,761
2,166,171
2,153,191
2,253,491
2,155,751
84,219,520
84,244,709
84,246,259
84,245,939
84,233,309
84,246,509
84,238,829
84,244,239
84,233,829
84,246,809
84,146,509
84,244,249
Income Texes (30%)
25,265,856
25,273,413
25,273,878
25,273,782
25,269,993
25,273,953
25,271,649
25,273,272
25,270,149
25,274,043
25,243,953
25,273,275
Net Income
58,953,664
58,971,296
58,972,381
58,972,157
58,963,316
58,972,556
58,967,180
58,970,967
58,963,680
58,972,766
58,902,556
58,970,974
Unit:Baht
Year2017
Period Starting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Sales
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
63,000,000
Concentrated latex
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
52,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
115,500,000
163000
163000
163000
163000
163000
163000
163000
163000
163000
163000
163000
163000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
Total Sales
Expenses
Employee salary
Stationary expense
Water expense
Electricity factory
expense
expense
580
580
580
580
580
580
580
580
580
580
580
580
86,750
86,750
87,500
87,900
88,200
86,960
87,990
88,000
87,990
86,870
86,870
88,540
1,860
1,880
2,050
2,080
2,500
1,980
2,450
2,450
2,450
2,330
2,380
2,680
2600
2600
2600
2600
2850
2650
2770
2770
2770
2850
2600
2930
10000
Gasoline expense
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
3500
Fire insurance
1290
2,334,189
2,320,420
2,317,400
2,317,200
2,329,120
2,316,900
2,323,520
2,316,600
2,328,750
2,316,700
2,416,020
2,315,800
Car insurance
Marketing expense
158,861.33
158,861.33
158,861.33
158,861.33
158,861.33
158,861.33
158,861.33
158,861.33
158,861.33
158,861.33
158,861.33
158,861.33
Total Expenses
Texes
2,764,630.33
2739591.333
2737491.333
2737721.333
2750611.333
2736431.333
2744671.333
2737761.333
2749901.333
2736691.333
2835811.333
2737891.333
112,735,370
112,760,409
112,762,509
112,762,279
112,749,389
112,763,569
112,755,329
112,762,239
112,750,099
112,763,309
112,664,189
112,762,109
Income Texes (30%)
33,820,611
33,828,123
33,828,753
33,828,684
33,824,817
33,829,071
33,826,599
33,828,672
33,825,030
33,828,993
33,799,257
33,828,633
Net Income
78,914,759
78,932,286
78,933,756
78,933,595
78,924,572
78,934,498
78,928,730
78,933,567
78,925,069
78,934,316
78,864,932
78,933,476
Unit:Baht
Year2018
Period Starting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Sales
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
78,600,000
Concentrated latex
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
69,000,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
147,600,000
Employee salary
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
Stationary expense
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
580
580
580
580
580
580
580
580
580
580
580
580
Total Sales
Expenses
Water expense
Electricity factory
expense
expense
86,940
86,750
87,500
87,900
88,200
86,960
87,990
88,320
88,010
87,990
88,050
88,590
1,920
1,870
2,050
2,150
2,370
1,980
2,430
2,500
2,450
2,330
2,380
2,680
2,600
2,600
2,600
2,740
2,850
2,680
2,780
2,810
2,770
2,800
2,900
2,930
Car insurance
10,000
Gasoline expense
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
Fire insurance
1,290
Marketing expense
2,976,339
2,962,610
2,960,010
2,960,150
2,971,580
2,959,600
2,966,060
2,959,200
2,971,470
2,959,210
3,059,380
2,958,950
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
Total Expenses
Texes
3,407,030
3,381,771
3,380,101
3,380,881
3,392,941
3,379,161
3,387,201
3,380,771
3,392,641
3,380,271
3,480,651
3,381,091
144,192,970
144,218,229
144,219,899
144,219,119
144,207,059
144,220,839
144,212,799
144,219,229
144,207,359
144,219,729
144,119,349
144,218,909
Income Texes (30%)
43,257,891
43,265,469
43,265,970
43,265,736
43,262,118
43,266,252
43,263,840
43,265,769
43,262,208
43,265,919
43,235,805
43,265,673
Net Income
100,935,079
100,952,760
100,953,929
100,953,383
100,944,941
100,954,587
100,948,959
100,953,460
100,945,151
100,953,810
100,883,544
100,953,236
Unit:Baht
Year2019
Period Starting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
108,000,000
Concentrated latex
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
95,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
203,200,000
Employee salary
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
Stationary expense
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
580
580
580
580
580
580
580
580
580
580
580
580
Sales
Total Sales
Expenses
Water expense
Electricity factory
expense
expense
86,940
86,750
87,500
87,900
88,500
86,960
87,990
88,600
88,010
87,990
88,050
88,590
1,900
1,870
2,050
2,050
2,270
1,980
2,430
2,500
2,380
2,430
2,380
2,680
2,600
2,600
2,600
2,740
2,850
2,680
2,780
2,810
2,770
2,800
2,900
2,930
Car insurance
10,000
Gasoline expense
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
Fire insurance
1,290
Marketing expense
4,088,559
4,074,830
4,072,150
4,072,150
4,083,780
4,071,940
4,078,250
4,071,420
4,083,470
4,071,440
4,171,170
4,070,980
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
Total Expenses
Texes
4,519,230
4,493,991
4,492,241
4,492,781
4,505,341
4,491,501
4,499,391
4,493,271
4,504,571
4,492,601
4,592,441
4,493,121
198,680,770
198,706,009
198,707,759
198,707,219
198,694,659
198,708,499
198,700,609
198,706,729
198,695,429
198,707,399
198,607,559
198,706,879
Income Texes (30%)
59,604,231
59,611,803
59,612,328
59,612,166
59,608,398
59,612,550
59,610,183
59,612,019
59,608,629
59,612,220
59,582,268
59,612,064
Net Income
139,076,539
139,094,206
139,095,431
139,095,053
139,086,261
139,095,949
139,090,426
139,094,710
139,086,800
139,095,179
139,025,291
139,094,815
Unit:Baht
Year2020
Period Starting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
139,000,000
Concentrated latex
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
124,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
263,000,000
Employee salary
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
163,000
Stationary expense
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
580
580
580
580
580
580
580
580
580
580
580
580
Sales
Total Sales
Expenses
Water expense
Electricity factory
expense
expense
86,750
86,750
87,700
87,900
88,100
87,500
87,990
89,350
87,990
86,870
87,850
89,500
1,860
1,900
1,900
2,080
2,500
1,980
2,450
2,600
2,450
2,330
2,180
2,680
2,600
2,600
2,600
2,600
2,850
2,650
2,770
2,770
2,770
2,850
2,600
2,930
Car insurance
10,000
Gasoline expense
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
Fire insurance
1,290
Marketing expense
5,284,489
5,270,880
5,268,270
5,268,210
5,279,880
5,268,030
5,274,350
5,267,640
5,279,560
5,267,530
5,367,220
5,267,110
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
158,861
Total Expenses
Texes
5,714,930
5,690,071
5,688,411
5,688,731
5,701,271
5,688,101
5,695,501
5,690,301
5,700,711
5,687,521
5,787,791
5,690,161
257,285,070
257,309,929
257,311,589
257,311,269
257,298,729
257,311,899
257,304,499
257,309,699
257,299,289
257,312,479
257,212,209
257,309,839
Income Texes (30%)
77,185,521
77,192,979
77,193,477
77,193,381
77,189,619
77,193,570
77,191,350
77,192,910
77,189,787
77,193,744
77,163,663
77,192,952
Net Income
180,099,549
180,116,950
180,118,112
180,117,888
180,109,110
180,118,329
180,113,149
180,116,789
180,109,502
180,118,735
180,048,546
180,116,887
Unit:Baht
Cash Flow
Jan
Year2013
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Operations
Sale
16,000,000.00
16,000,000.00
16,000,000.00
16,000,000.00
16,000,000.00
16,000,000.00
16,000,000.00
16,000,000.00
16,000,000.00
16,000,000.00
Employee salary
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
Stationary expense
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
Electricity factory expense
86,750.00
86,750.00
87,700.00
87,700.00
87,980.00
87,500.00
87,990.00
88,000.00
87,990.00
86,870.00
87,850.00
88,540.00
1,860.00
1,870.00
2,050.00
2,050.00
2,270.00
1,980.00
2,430.00
2,500.00
2,380.00
2,430.00
2,380.00
2,680.00
Water expense
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
Internet and telephone expense
2,600.00
2,600.00
2,600.00
2,600.00
2,850.00
2,650.00
2,770.00
2,770.00
2,770.00
2,850.00
2,600.00
2,930.00
Car insurance
10,000.00
Fire insurance
1,290.00
Gasoline expense
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
income tax
4,567,961.90
4,575,566.60
4,571,795.60
4,575,806.60
4,573,517.60
4,575,656.60
4,572,041.60
4,575,905.60
4,545,782.60
4,575,422.60
Marketing expense
343,019.00
9,130.00
7,990.00
327,820.00
339,640.00
327,240.00
333,810.00
326,600.00
338,780.00
326,890.00
426,620.00
326,500.00
Net Cash Flow From Operations
10,817,439.10
(269,430.00)
(269,420.00)
10,835,183.40
10,826,384.40
10,835,743.40
10,830,402.40
10,835,393.40
10,826,958.40
10,835,974.40
10,765,687.40
10,834,847.40
Cash paid for
Investing Activities
Building
Land
10,000,000.00
3,000,000.00
Purchase of vehicle
6,044,000.00
Purchase of machine
190,000.00
Purchase of equipment
797,680.00
Register
314,200.00
20,345,880.00
(269,430.00)
(269,420.00)
10,835,183.40
10,826,384.40
10,835,743.40
10,830,402.40
10,835,393.40
10,826,958.40
10,835,974.40
10,765,687.40
10,834,847.40
Net Cash Flow From Investing Activities
Financing Activities
Own money
20,000,000.00
Net Cash Flow From Financing Activities
20,000,000.00
Net increase/decrease in cash
(345,880.00)
10,817,439.10
Cash at Beginning of month
Cash at the end of the month
(345,880.00)
(345,880.00)
10,471,559.10
10,202,129.10
9,932,709.10
20,767,892.50
31,594,276.90
42,430,020.30
53,260,422.70
64,095,816.10
74,922,774.50
85,758,748.90
96,524,436.30
10,471,559.10
10,202,129.10
9,932,709.10
20,767,892.50
31,594,276.90
42,430,020.30
53,260,422.70
64,095,816.10
74,922,774.50
85,758,748.90
96,524,436.30
107,359,283.70
Jan
Year2014
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Operations
Sale
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
55,500,000.00
Employee salary
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
Stationary expense
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
86,750.00
86,750.00
87,500.00
87,900.00
88,200.00
86,960.00
87,990.00
88,000.00
87,990.00
86,870.00
86,870.00
88,540.00
1,860.00
1,880.00
2,050.00
2,080.00
2,500.00
1,980.00
2,450.00
2,450.00
2,450.00
2,330.00
2,380.00
2,680.00
Cash paid for
Water expense
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
2,600.00
2,600.00
2,600.00
2,600.00
2,850.00
2,650.00
2,770.00
2,770.00
2,770.00
2,850.00
2,600.00
2,930.00
Car insurance
10,000.00
Fire insurance
1,290.00
Gasoline expense
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
income tax
16,180,934.90
16,188,518.60
16,188,800.60
16,188,701.60
16,184,846.60
16,188,980.60
16,186,511.60
16,188,623.60
16,185,020.60
16,188,926.60
16,159,097.60
16,188,482.60
Marketing expense
1,133,109.00
1,119,100.00
1,117,240.00
1,117,140.00
1,129,020.00
1,117,200.00
1,123,810.00
1,116,760.00
1,128,780.00
1,116,920.00
1,216,550.00
1,116,300.00
37,914,376.10
37,932,071.40
37,932,729.40
37,932,498.40
37,923,503.40
37,933,149.40
37,927,388.40
37,932,316.40
37,923,909.40
37,933,023.40
37,863,422.40
37,931,987.40
Purchase of vehicle
Purchase of machine
Register
Building
Land
Own money
37,914,376.10
37,932,071.40
37,932,729.40
37,932,498.40
37,923,503.40
37,933,149.40
37,927,388.40
37,932,316.40
37,923,909.40
37,933,023.40
37,863,422.40
37,931,987.40
107,359,283.70
145,273,659.80
183,205,731.20
221,138,460.60
259,070,959.00
296,994,462.40
334,927,611.80
372,855,000.20
410,787,316.60
448,711,226.00
486,644,249.40
524,507,671.80
145,273,659.80
183,205,731.20
221,138,460.60
259,070,959.00
296,994,462.40
334,927,611.80
372,855,000.20
410,787,316.60
448,711,226.00
486,644,249.40
524,507,671.80
562,439,659.20
Jan
Year2015
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Operations
Sale
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
71,750,000.00
Employee salary
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
Stationary expense
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
86,750.00
86,750.00
87,500.00
87,900.00
88,200.00
86,960.00
87,990.00
88,000.00
87,990.00
86,870.00
86,870.00
88,540.00
1,880.00
1,880.00
2,050.00
2,150.00
2,470.00
1,980.00
2,430.00
2,450.00
2,450.00
2,330.00
2,380.00
2,680.00
Water expense
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
2,600.00
2,600.00
2,600.00
2,620.00
2,850.00
2,650.00
2,690.00
2,810.00
2,760.00
2,800.00
2,610.00
2,930.00
Car insurance
10,000.00
Fire insurance
1,290.00
1,290.00
Gasoline expense
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
income tax
20,958,341.90
20,965,868.60
20,966,357.60
20,966,243.60
20,962,370.60
20,966,570.60
20,964,098.60
20,966,126.60
20,962,544.60
20,966,453.60
20,936,612.60
20,965,982.60
Marketing expense
1,458,419.00
1,444,600.00
1,442,050.00
1,442,000.00
1,453,940.00
1,441,900.00
1,448,520.00
1,441,750.00
1,453,700.00
1,441,830.00
1,541,500.00
1,441,300.00
49,061,639.10
49,077,931.40
49,080,362.40
49,080,006.40
49,071,089.40
49,080,859.40
49,075,191.40
49,079,783.40
49,071,475.40
49,080,636.40
49,010,947.40
49,079,487.40
Cash paid for
Building
Purchase of vehicle
Purchase of machine
Register
Land
Own money
49,061,639.10
49,077,931.40
49,080,362.40
49,080,006.40
49,071,089.40
49,080,859.40
49,075,191.40
49,079,783.40
49,071,475.40
49,080,636.40
49,010,947.40
49,079,487.40
562,439,659.20
611,501,298.30
660,579,229.70
709,659,592.10
758,739,598.50
807,810,687.90
856,891,547.30
905,966,738.70
955,046,522.10
1,004,117,997.50
1,053,198,633.90
1,102,209,581.30
611,501,298.30
660,579,229.70
709,659,592.10
758,739,598.50
807,810,687.90
856,891,547.30
905,966,738.70
955,046,522.10
1,004,117,997.50
1,053,198,633.90
1,102,209,581.30
1,151,289,068.70
Sep
Oct
Nov
Dec
Jan
Year2016
Feb
Mar
Apr
May
Jun
Jul
Aug
Operations
Sale
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
86,400,000.00
Employee salary
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
Stationary expense
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
86,750.00
86,750.00
87,700.00
87,900.00
88,100.00
87,500.00
87,990.00
89,350.00
87,990.00
86,870.00
87,850.00
89,500.00
1,860.00
1,900.00
1,900.00
2,080.00
2,500.00
1,980.00
2,450.00
2,600.00
2,450.00
2,330.00
2,180.00
2,680.00
Cash paid for
Water expense
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
2,600.00
2,600.00
2,600.00
2,600.00
2,850.00
2,650.00
2,770.00
2,770.00
2,770.00
2,850.00
2,600.00
2,930.00
Car insurance
10,000.00
Fire insurance
1,290.00
Gasoline expense
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
income tax
25,265,855.90
25,273,412.60
25,273,877.60
25,273,781.60
25,269,992.60
25,273,952.60
25,271,648.60
25,273,271.60
25,270,148.60
25,274,042.60
25,243,952.60
25,273,274.60
Marketing expense
1,751,539.00
1,737,600.00
1,735,100.00
1,735,040.00
1,746,800.00
1,734,920.00
1,741,520.00
1,734,600.00
1,746,520.00
1,734,700.00
1,834,420.00
1,734,200.00
59,111,025.10
59,128,657.40
59,129,742.40
59,129,518.40
59,120,677.40
59,129,917.40
59,124,541.40
59,128,328.40
59,121,041.40
59,130,127.40
59,059,917.40
59,128,335.40
Purchase of vehicle
Purchase of machine
Register
Building
Land
Own money
59,111,025.10
59,128,657.40
59,129,742.40
59,129,518.40
59,120,677.40
59,129,917.40
59,124,541.40
59,128,328.40
59,121,041.40
59,130,127.40
59,059,917.40
59,128,335.40
1,151,289,068.70
1,210,400,093.80
1,269,528,751.20
1,328,658,493.60
1,387,788,012.00
1,446,908,689.40
1,506,038,606.80
1,565,163,148.20
1,624,291,476.60
1,683,412,518.00
1,742,542,645.40
1,801,602,562.80
1,210,400,093.80
1,269,528,751.20
1,328,658,493.60
1,387,788,012.00
1,446,908,689.40
1,506,038,606.80
1,565,163,148.20
1,624,291,476.60
1,683,412,518.00
1,742,542,645.40
1,801,602,562.80
1,860,730,898.20
Jan
Year2017
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Operations
Sale
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
115,500,000.00
Employee salary
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
Stationary expense
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
86,750.00
86,750.00
87,500.00
87,900.00
88,200.00
86,960.00
87,990.00
88,000.00
87,990.00
86,870.00
86,870.00
88,540.00
1,860.00
1,880.00
2,050.00
2,080.00
2,500.00
1,980.00
2,450.00
2,450.00
2,450.00
2,330.00
2,380.00
2,680.00
Water expense
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
2,600.00
2,600.00
2,600.00
2,600.00
2,850.00
2,650.00
2,770.00
2,770.00
2,770.00
2,850.00
2,600.00
2,930.00
Car insurance
10,000.00
Fire insurance
1,290.00
Gasoline expense
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
income tax
33,820,610.90
33,828,122.60
33,828,752.60
33,828,683.60
33,824,816.60
33,829,070.60
33,826,598.60
33,828,671.60
33,825,029.60
33,828,992.60
33,799,256.60
33,828,632.60
Marketing expense
2,334,189.00
2,320,420.00
2,317,400.00
2,317,200.00
2,329,120.00
2,316,900.00
2,323,520.00
2,316,600.00
2,328,750.00
2,316,700.00
2,416,020.00
2,315,800.00
79,073,620.10
79,091,147.40
79,092,617.40
79,092,456.40
79,083,433.40
79,093,359.40
79,087,591.40
79,092,428.40
79,083,930.40
79,093,177.40
79,023,793.40
79,092,337.40
Purchase of vehicle
Purchase of machine
Register
Cash paid for
Building
Land
Own money
79,073,620.10
79,091,147.40
79,092,617.40
79,092,456.40
79,083,433.40
79,093,359.40
79,087,591.40
79,092,428.40
79,083,930.40
79,093,177.40
79,023,793.40
79,092,337.40
1,860,730,898.20
1,939,804,518.30
2,018,895,665.70
2,097,988,283.10
2,177,080,739.50
2,256,164,172.90
2,335,257,532.30
2,414,345,123.70
2,493,437,552.10
2,572,521,482.50
2,651,614,659.90
2,730,638,453.30
1,939,804,518.30
2,018,895,665.70
2,097,988,283.10
2,177,080,739.50
2,256,164,172.90
2,335,257,532.30
2,414,345,123.70
2,493,437,552.10
2,572,521,482.50
2,651,614,659.90
2,730,638,453.30
2,809,730,790.70
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Year2018
Operations
Sale
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
147,600,000.00
Employee salary
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
Stationary expense
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
86,750.00
86,750.00
87,500.00
87,900.00
88,200.00
86,960.00
87,990.00
88,000.00
87,990.00
86,870.00
86,870.00
88,540.00
1,860.00
1,880.00
2,050.00
2,080.00
2,500.00
1,980.00
2,450.00
2,450.00
2,450.00
2,330.00
2,380.00
2,680.00
Water expense
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
2,600.00
2,600.00
2,600.00
2,600.00
2,850.00
2,650.00
2,770.00
2,770.00
2,770.00
2,850.00
2,600.00
2,930.00
Car insurance
10,000.00
Fire insurance
1,290.00
Gasoline expense
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
income tax
43,257,890.90
43,265,468.60
43,265,969.60
43,265,735.60
43,262,117.60
43,266,251.60
43,263,839.60
43,265,768.60
43,262,207.60
43,265,918.60
43,235,804.60
43,265,672.60
Marketing expense
2,976,339.00
2,962,610.00
2,960,010.00
2,960,150.00
2,971,580.00
2,959,600.00
2,966,060.00
2,959,200.00
2,971,470.00
2,959,210.00
3,059,380.00
2,958,950.00
101,094,190.10
101,111,611.40
101,112,790.40
101,112,454.40
101,103,672.40
101,113,478.40
101,107,810.40
101,112,731.40
101,104,032.40
101,113,741.40
101,043,885.40
101,112,147.40
Purchase of vehicle
6,044,000.00
Purchase of machine
190,000.00
797,680.00
Cash paid for
Building
Land
Register
7,031,680.00
Own money
(7,031,680.00)
(7,031,680.00)
101,094,190.10
101,111,611.40
101,112,790.40
101,112,454.40
101,103,672.40
101,113,478.40
101,107,810.40
101,112,731.40
101,104,032.40
101,113,741.40
101,043,885.40
101,112,147.40
2,802,699,110.70
2,903,793,300.80
3,004,904,912.20
3,106,017,702.60
3,207,130,157.00
3,308,233,829.40
3,409,347,307.80
3,510,455,118.20
3,611,567,849.60
3,712,671,882.00
3,813,785,623.40
3,914,829,508.80
2,903,793,300.80
3,004,904,912.20
3,106,017,702.60
3,207,130,157.00
3,308,233,829.40
3,409,347,307.80
3,510,455,118.20
3,611,567,849.60
3,712,671,882.00
3,813,785,623.40
3,914,829,508.80
4,015,941,656.20
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Year2019
Operations
Sale
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
203,200,000.00
Employee salary
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
Stationary expense
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
86,940.00
86,750.00
87,500.00
87,900.00
88,500.00
86,960.00
87,990.00
88,600.00
88,010.00
87,990.00
88,050.00
88,590.00
1,900.00
1,870.00
2,050.00
2,050.00
2,270.00
1,980.00
2,430.00
2,500.00
2,380.00
2,430.00
2,380.00
2,680.00
Cash paid for
Water expense
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
2,600.00
2,600.00
2,600.00
2,740.00
2,850.00
2,680.00
2,780.00
2,810.00
2,770.00
2,800.00
2,900.00
2,930.00
Car insurance
10,000.00
Fire insurance
1,290.00
Gasoline expense
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
income tax
59,604,230.90
59,611,802.60
59,612,327.60
59,612,165.60
59,608,397.60
59,612,549.60
59,610,182.60
59,612,018.60
59,608,628.60
59,612,219.60
59,582,267.60
59,612,063.60
Marketing expense
4,088,559.00
4,074,830.00
4,072,150.00
4,072,150.00
4,083,780.00
4,071,940.00
4,078,250.00
4,071,420.00
4,083,470.00
4,071,440.00
4,171,170.00
4,070,980.00
139,235,400.10
139,253,067.40
139,254,292.40
139,253,914.40
139,245,122.40
139,254,810.40
139,249,287.40
139,253,571.40
139,245,661.40
139,254,040.40
139,184,152.40
139,253,676.40
Building
Land
Purchase of vehicle
Purchase of machine
Register
Own money
139,235,400.10
139,253,067.40
139,254,292.40
139,253,914.40
139,245,122.40
139,254,810.40
139,249,287.40
139,253,571.40
139,245,661.40
139,254,040.40
139,184,152.40
139,253,676.40
4,015,941,656.20
4,155,177,056.30
4,294,430,123.70
4,433,684,416.10
4,572,938,330.50
4,712,183,452.90
4,851,438,263.30
4,990,687,550.70
5,129,941,122.10
5,269,186,783.50
5,408,440,823.90
5,547,624,976.30
4,155,177,056.30
4,294,430,123.70
4,433,684,416.10
4,572,938,330.50
4,712,183,452.90
4,851,438,263.30
4,990,687,550.70
5,129,941,122.10
5,269,186,783.50
5,408,440,823.90
5,547,624,976.30
5,686,878,652.70
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Year2020
Operations
Sale
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
263,000,000.00
Employee salary
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
163,000.00
Stationary expense
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
86,750.00
86,750.00
87,700.00
87,900.00
88,100.00
87,500.00
87,990.00
89,350.00
87,990.00
86,870.00
87,850.00
89,500.00
1,860.00
1,900.00
1,900.00
2,080.00
2,500.00
1,980.00
2,450.00
2,600.00
2,450.00
2,330.00
2,180.00
2,680.00
Water expense
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
580.00
2,600.00
2,600.00
2,600.00
2,600.00
2,850.00
2,650.00
2,770.00
2,770.00
2,770.00
2,850.00
2,600.00
2,930.00
Car insurance
10,000.00
Fire insurance
1,290.00
Cash paid for
Gasoline expense
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
income tax
77,185,520.90
77,192,978.60
77,193,476.60
77,193,380.60
77,189,618.60
77,193,569.60
77,191,349.60
77,192,909.60
77,189,786.60
77,193,743.60
77,163,662.60
77,192,951.60
Marketing expense
5,284,489.00
5,270,880.00
5,268,270.00
5,268,210.00
5,279,880.00
5,268,030.00
5,274,350.00
5,267,640.00
5,279,560.00
5,267,530.00
5,367,220.00
5,267,110.00
180,258,410.10
180,275,811.40
180,276,973.40
180,276,749.40
180,267,971.40
180,277,190.40
180,272,010.40
180,275,650.40
180,268,363.40
180,277,596.40
180,207,407.40
180,275,748.40
Purchase of vehicle
Purchase of machine
Register
Building
Land
Own money
180,258,410.10
180,275,811.40
180,276,973.40
180,276,749.40
180,267,971.40
180,277,190.40
180,272,010.40
180,275,650.40
180,268,363.40
180,277,596.40
180,207,407.40
180,275,748.40
5,686,878,652.70
5,867,137,062.80
6,047,412,874.20
6,227,689,847.60
6,407,966,597.00
6,588,234,568.40
6,768,511,758.80
6,948,783,769.20
7,129,059,419.60
7,309,327,783.00
7,489,605,379.40
7,669,812,786.80
5,867,137,062.80
6,047,412,874.20
6,227,689,847.60
6,407,966,597.00
6,588,234,568.40
6,768,511,758.80
6,948,783,769.20
7,129,059,419.60
7,309,327,783.00
7,489,605,379.40
7,669,812,786.80
7,850,088,535.20
Year2013
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Asset
Current assets
Cash
10,471,559.10
10,202,129.10
9,932,709.10
20,767,892.50
31,594,276.90
42,430,020.30
53,260,422.70
64,095,816.10
74,922,774.50
85,758,748.90
96,524,436.30
107,359,283.70
10,471,559.10
10,202,129.10
9,932,709.10
20,767,892.50
31,594,276.90
42,430,020.30
53,260,422.70
64,095,816.10
74,922,774.50
85,758,748.90
96,524,436.30
107,359,283.70
Land
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
Building
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
Vehicle
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
Machine
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
register
314,200.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
Equipment
accumulated
depreciation
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
(158,861.33)
(317,722.67)
(476,584.00)
(635,445.33)
(794,306.67)
(953,168.00)
(1,112,029.33)
(1,270,890.67)
(1,429,752.00)
(1,588,613.33)
(1,747,474.67)
(1,906,336.00)
Total other assets
20,187,018.67
20,027,957.33
19,869,096.00
19,710,234.67
19,551,373.33
19,392,512.00
19,233,650.67
19,074,789.33
18,915,928.00
18,757,066.67
18,598,205.33
18,439,344.00
Total assets
30,658,577.77
30,230,086.43
29,801,805.10
40,478,127.17
51,145,650.23
61,822,532.30
72,494,073.37
83,170,605.43
93,838,702.50
104,515,815.57
115,122,641.63
125,798,627.70
Owner' equity
20,345,880.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
Retain Earning
10,312,697.77
9,884,406.43
9,456,125.10
20,132,447.17
30,799,970.23
41,476,852.30
52,148,393.37
62,824,925.43
73,493,022.50
84,170,135.57
94,776,961.63
105,452,947.70
30,658,577.77
30,230,086.43
29,801,805.10
40,478,127.17
51,145,650.23
61,822,532.30
72,494,073.37
83,170,605.43
93,838,702.50
104,515,815.57
115,122,641.63
125,798,627.70
30,658,577.77
30,230,086.43
29,801,805.10
40,478,127.17
51,145,650.23
61,822,532.30
72,494,073.37
83,170,605.43
93,838,702.50
104,515,815.57
115,122,641.63
125,798,627.70
Total current assets

Fixed assets
Liability And Equity

Equity
Total Equity
Total liabilities and
Equity
Year2014
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Asset
Current assets
Cash
145,273,659.80
183,205,731.20
221,138,460.60
259,070,959.00
296,994,462.40
334,927,611.80
372,855,000.20
410,787,316.60
448,711,226.00
486,644,249.40
524,507,671.80
562,439,659.20
145,273,659.80
183,205,731.20
221,138,460.60
259,070,959.00
296,994,462.40
334,927,611.80
372,855,000.20
410,787,316.60
448,711,226.00
486,644,249.40
524,507,671.80
562,439,659.20
Land
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
Building
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
Vehicle
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
Machine
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
register
314,200.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
Equipment
accumulated
depreciation
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
(2,065,197.33)
(2,224,058.67)
(2,382,920.00)
(2,541,781.33)
(2,700,642.67)
(2,859,504.00)
(3,018,365.33)
(3,177,226.67)
(3,336,088.00)
(3,494,949.33)
(3,653,810.67)
(3,812,672.00)
Total other assets
18,280,682.67
18,121,621.33
17,962,760.00
17,803,898.67
17,645,037.33
17,486,176.00
17,327,314.67
17,168,453.33
17,009,592.00
16,850,730.67
16,691,869.33
16,533,008.00
Total assets
163,554,342.47
201,327,352.53
239,101,220.60
276,874,857.67
314,639,499.73
352,413,787.80
390,182,314.87
427,955,769.93
465,720,818.00
503,494,980.07
541,199,541.13
578,972,667.20
Owner' equity
20,345,880.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
Retain Earning
143,208,462.47
180,981,672.53
218,755,540.60
256,529,177.67
294,293,819.73
332,068,107.80
369,836,634.87
407,610,089.93
445,375,138.00
483,149,300.07
520,853,861.13
558,626,987.20
163,554,342.47
201,327,352.53
239,101,220.60
276,874,857.67
314,639,499.73
352,413,787.80
390,182,314.87
427,955,769.93
465,720,818.00
503,494,980.07
541,199,541.13
578,972,667.20
163,554,342.47
201,327,352.53
239,101,220.60
276,874,857.67
314,639,499.73
352,413,787.80
390,182,314.87
427,955,769.93
465,720,818.00
503,494,980.07
541,199,541.13
578,972,667.20

Fixed assets

Equity
Total Equity
Equity
Year2015
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Asset
Current assets
Cash
611,501,298.30
660,579,229.70
709,659,592.10
758,739,598.50
807,810,687.90
856,891,547.30
905,966,738.70
955,046,522.10
1,004,117,997.50
1,053,198,633.90
1,102,209,581.30
1,151,289,068.70
611,501,298.30
660,579,229.70
709,659,592.10
758,739,598.50
807,810,687.90
856,891,547.30
905,966,738.70
955,046,522.10
1,004,117,997.50
1,053,198,633.90
1,102,209,581.30
1,151,289,068.70
Land
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
Building
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
Vehicle
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
Machine
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
register
314,200.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
Equipment
accumulated
depreciation
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
(3,971,533.33)
(4,130,394.67)
(4,289,256.00)
(4,448,117.33)
(4,606,978.67)
(4,765,840.00)
(4,924,701.33)
(5,083,562.67)
(5,242,424.00)
(5,401,285.33)
(5,560,146.67)
(5,719,008.00)
Total other assets
16,374,346.67
16,215,285.33
16,056,424.00
15,897,562.67
15,738,701.33
15,579,840.00
15,420,978.67
15,262,117.33
15,103,256.00
14,944,394.67
14,785,533.33
14,626,672.00
Total assets
627,875,644.97
676,794,515.03
725,716,016.10
774,637,161.17
823,549,389.23
872,471,387.30
921,387,717.37
970,308,639.43
1,019,221,253.50
1,068,143,028.57
1,116,995,114.63
1,165,915,740.70
Owner' equity
20,345,880.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
Retain Earning
607,529,764.97
656,448,835.03
705,370,336.10
754,291,481.17
803,203,709.23
852,125,707.30
901,042,037.37
949,962,959.43
998,875,573.50
1,047,797,348.57
1,096,649,434.63
1,145,570,060.70
627,875,644.97
676,794,515.03
725,716,016.10
774,637,161.17
823,549,389.23
872,471,387.30
921,387,717.37
970,308,639.43
1,019,221,253.50
1,068,143,028.57
1,116,995,114.63
1,165,915,740.70
627,875,644.97
676,794,515.03
725,716,016.10
774,637,161.17
823,549,389.23
872,471,387.30
921,387,717.37
970,308,639.43
1,019,221,253.50
1,068,143,028.57
1,116,995,114.63
1,165,915,740.70

Fixed assets

Equity
Total Equity
Equity
Year2016
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
1,210,400,093.80
1,269,528,751.20
1,328,658,493.60
1,387,788,012.00
1,446,908,689.40
1,506,038,606.80
1,565,163,148.20
1,624,291,476.60
1,683,412,518.00
1,742,542,645.40
1,801,602,562.80
1,860,730,898.20
1,210,400,093.80
1,269,528,751.20
1,328,658,493.60
1,387,788,012.00
1,446,908,689.40
1,506,038,606.80
1,565,163,148.20
1,624,291,476.60
1,683,412,518.00
1,742,542,645.40
1,801,602,562.80
1,860,730,898.20
Land
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
Building
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
Vehicle
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
Machine
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
register
314,200.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
Equipment
accumulated
depreciation
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
(5,722,174.67)
(5,725,341.33)
(5,728,508.00)
(5,731,674.67)
(5,734,841.33)
(5,738,008.00)
(5,741,174.67)
(5,744,341.33)
(5,747,508.00)
(5,750,674.67)
(5,753,841.33)
(5,757,008.00)
Total other assets
14,623,705.33
14,620,338.67
14,617,172.00
14,614,005.33
14,610,838.67
14,607,672.00
14,604,505.33
14,601,338.67
14,598,172.00
14,595,005.33
14,591,838.67
14,588,672.00
Total assets
1,225,023,799.13
1,284,149,089.87
1,343,275,665.60
1,402,402,017.33
1,461,519,528.07
1,520,646,278.80
1,579,767,653.53
1,638,892,815.27
1,698,010,690.00
1,757,137,650.73
1,816,194,401.47
1,875,319,570.20
Owner' equity
20,345,880.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
Retain Earning
1,204,677,919.13
1,263,803,409.87
1,322,929,985.60
1,382,056,337.33
1,441,173,848.07
1,500,300,598.80
1,559,421,973.53
1,618,547,135.27
1,677,665,010.00
1,736,791,970.73
1,795,848,721.47
1,854,973,890.20
1,225,023,799.13
1,284,149,089.87
1,343,275,665.60
1,402,402,017.33
1,461,519,528.07
1,520,646,278.80
1,579,767,653.53
1,638,892,815.27
1,698,010,690.00
1,757,137,650.73
1,816,194,401.47
1,875,319,570.20
1,225,023,799.13
1,284,149,089.87
1,343,275,665.60
1,402,402,017.33
1,461,519,528.07
1,520,646,278.80
1,579,767,653.53
1,638,892,815.27
1,698,010,690.00
1,757,137,650.73
1,816,194,401.47
1,875,319,570.20
Asset
Current assets
Cash
Fixed assets

Equity
Total Equity
Equity
Year2017
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
1,939,804,518.30
2,018,895,665.70
2,097,988,283.10
2,177,080,739.50
2,256,164,172.90
2,335,257,532.30
2,414,345,123.70
2,493,437,552.10
2,572,521,482.50
2,651,614,659.90
2,730,638,453.30
2,809,730,790.70
1,939,804,518.30
2,018,895,665.70
2,097,988,283.10
2,177,080,739.50
2,256,164,172.90
2,335,257,532.30
2,414,345,123.70
2,493,437,552.10
2,572,521,482.50
2,651,614,659.90
2,730,638,453.30
2,809,730,790.70
Land
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
Building
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
Vehicle
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
Machine
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
register
314,200.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
Equipment
accumulated
depreciation
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
Total other assets
14,588,872.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
Total assets
1,954,393,390.30
2,033,484,337.70
2,112,576,955.10
2,191,669,411.50
2,270,752,844.90
2,349,846,204.30
2,428,933,795.70
2,508,026,224.10
2,587,110,154.50
2,666,203,331.90
2,745,227,125.30
2,824,319,462.70
Owner' equity
20,345,880.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
Retain Earning
1,934,047,510.30
2,013,138,657.70
2,092,231,275.10
2,171,323,731.50
2,250,407,164.90
2,329,500,524.30
2,408,588,115.70
2,487,680,544.10
2,566,764,474.50
2,645,857,651.90
2,724,881,445.30
2,803,973,782.70
1,954,393,390.30
2,033,484,337.70
2,112,576,955.10
2,191,669,411.50
2,270,752,844.90
2,349,846,204.30
2,428,933,795.70
2,508,026,224.10
2,587,110,154.50
2,666,203,331.90
2,745,227,125.30
2,824,319,462.70
1,954,393,390.30
2,033,484,337.70
2,112,576,955.10
2,191,669,411.50
2,270,752,844.90
2,349,846,204.30
2,428,933,795.70
2,508,026,224.10
2,587,110,154.50
2,666,203,331.90
2,745,227,125.30
2,824,319,462.70
Asset
Current assets
Cash
Fixed assets

Equity
Total Equity
Equity
Year2018
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
2,903,793,300.80
3,004,904,912.20
3,106,017,702.60
3,207,130,157.00
3,308,233,829.40
3,409,347,307.80
3,510,455,118.20
3,611,567,849.60
3,712,671,882.00
3,813,785,623.40
3,914,829,508.80
4,015,941,656.20
2,903,793,300.80
3,004,904,912.20
3,106,017,702.60
3,207,130,157.00
3,308,233,829.40
3,409,347,307.80
3,510,455,118.20
3,611,567,849.60
3,712,671,882.00
3,813,785,623.40
3,914,829,508.80
4,015,941,656.20
Land
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
Building
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
Vehicle
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
Machine
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
register
314,200.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
Equipment
accumulated
depreciation
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
Total other assets
14,588,872.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
Total assets
2,918,382,172.80
3,019,493,584.20
3,120,606,374.60
3,221,718,829.00
3,322,822,501.40
3,423,935,979.80
3,525,043,790.20
3,626,156,521.60
3,727,260,554.00
3,828,374,295.40
3,929,418,180.80
4,030,530,328.20
Owner' equity
20,345,880.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
Retain Earning
2,898,036,292.80
2,999,147,904.20
3,100,260,694.60
3,201,373,149.00
3,302,476,821.40
3,403,590,299.80
3,504,698,110.20
3,605,810,841.60
3,706,914,874.00
3,808,028,615.40
3,909,072,500.80
4,010,184,648.20
2,918,382,172.80
3,019,493,584.20
3,120,606,374.60
3,221,718,829.00
3,322,822,501.40
3,423,935,979.80
3,525,043,790.20
3,626,156,521.60
3,727,260,554.00
3,828,374,295.40
3,929,418,180.80
4,030,530,328.20
2,918,382,172.80
3,019,493,584.20
3,120,606,374.60
3,221,718,829.00
3,322,822,501.40
3,423,935,979.80
3,525,043,790.20
3,626,156,521.60
3,727,260,554.00
3,828,374,295.40
3,929,418,180.80
4,030,530,328.20
Asset
Current assets
Cash
Fixed assets

Equity
Total Equity
Equity
Year2019
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
4,155,177,056.30
4,294,430,123.70
4,433,684,416.10
4,572,938,330.50
4,712,183,452.90
4,851,438,263.30
4,990,687,550.70
5,129,941,122.10
5,269,186,783.50
5,408,440,823.90
5,547,624,976.30
5,686,878,652.70
4,155,177,056.30
4,294,430,123.70
4,433,684,416.10
4,572,938,330.50
4,712,183,452.90
4,851,438,263.30
4,990,687,550.70
5,129,941,122.10
5,269,186,783.50
5,408,440,823.90
5,547,624,976.30
5,686,878,652.70
Land
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
Building
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
Vehicle
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
Machine
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
register
314,200.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
Equipment
accumulated
depreciation
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
Total other assets
14,588,872.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
Total assets
4,169,765,928.30
4,309,018,795.70
4,448,273,088.10
4,587,527,002.50
4,726,772,124.90
4,866,026,935.30
5,005,276,222.70
5,144,529,794.10
5,283,775,455.50
5,423,029,495.90
5,562,213,648.30
5,701,467,324.70
Owner' equity
20,345,880.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
Retain Earning
4,149,420,048.30
4,288,673,115.70
4,427,927,408.10
4,567,181,322.50
4,706,426,444.90
4,845,681,255.30
4,984,930,542.70
5,124,184,114.10
5,263,429,775.50
5,402,683,815.90
5,541,867,968.30
5,681,121,644.70
4,169,765,928.30
4,309,018,795.70
4,448,273,088.10
4,587,527,002.50
4,726,772,124.90
4,866,026,935.30
5,005,276,222.70
5,144,529,794.10
5,283,775,455.50
5,423,029,495.90
5,562,213,648.30
5,701,467,324.70
4,169,765,928.30
4,309,018,795.70
4,448,273,088.10
4,587,527,002.50
4,726,772,124.90
4,866,026,935.30
5,005,276,222.70
5,144,529,794.10
5,283,775,455.50
5,423,029,495.90
5,562,213,648.30
5,701,467,324.70
Asset
Current assets
Cash
Fixed assets

Equity
Total Equity
Equity
Year2020
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
5,867,137,062.80
6,047,412,874.20
6,227,689,847.60
6,407,966,597.00
6,588,234,568.40
6,768,511,758.80
6,948,783,769.20
7,129,059,419.60
7,309,327,783.00
7,489,605,379.40
7,669,812,786.80
7,850,088,535.20
5,867,137,062.80
6,047,412,874.20
6,227,689,847.60
6,407,966,597.00
6,588,234,568.40
6,768,511,758.80
6,948,783,769.20
7,129,059,419.60
7,309,327,783.00
7,489,605,379.40
7,669,812,786.80
7,850,088,535.20
Land
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
Building
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
10,000,000.00
Vehicle
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
6,044,000.00
Machine
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
register
314,200.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
314,000.00
Equipment
accumulated
depreciation
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
797,680.00
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
(5,757,008.00)
Total other assets
14,588,872.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
14,588,672.00
Total assets
5,881,725,934.80
6,062,001,546.20
6,242,278,519.60
6,422,555,269.00
6,602,823,240.40
6,783,100,430.80
6,963,372,441.20
7,143,648,091.60
7,323,916,455.00
7,504,194,051.40
7,684,401,458.80
7,864,677,207.20
Owner' equity
20,345,880.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
20,345,680.00
Retain Earning
5,861,380,054.80
6,041,655,866.20
6,221,932,839.60
6,402,209,589.00
6,582,477,560.40
6,762,754,750.80
6,943,026,761.20
7,123,302,411.60
7,303,570,775.00
7,483,848,371.40
7,664,055,778.80
7,844,331,527.20
5,881,725,934.80
6,062,001,546.20
6,242,278,519.60
6,422,555,269.00
6,602,823,240.40
6,783,100,430.80
6,963,372,441.20
7,143,648,091.60
7,323,916,455.00
7,504,194,051.40
7,684,401,458.80
7,864,677,207.20
5,881,725,934.80
6,062,001,546.20
6,242,278,519.60
6,422,555,269.00
6,602,823,240.40
6,783,100,430.80
6,963,372,441.20
7,143,648,091.60
7,323,916,455.00
7,504,194,051.40
7,684,401,458.80
7,864,677,207.20
Asset
Current assets
Cash
Fixed assets

Equity
Total Equity
Equity
Chapter 8
Chapter 8 Risk Management

For risk, it means the opportunity of Ton-Yang Rubber and Latex Company will be excellent
with the problem expected to occur in the future. Operating is losses or cannot perform a successful
plan or target. The implementation of all activities will be faced with the risk 2 types. First, risk is the
certainty risk that is caused by factors within the company. It will occur at the level of rubber to face
certainly and do not avoid. These risks can happen from the first phase of operations and currently
operating. Second, risk is uncertainty risk 2 or the risks happen to external factors. Rubber cannot be
predicted and beyond the control but can prevent or eliminate the risks incurred. The company has
identified risks that may occur as follows.
8.1 External Risk
8.1.1 Politic
The government of Thailand is very supported agriculture because it is one of the the main
income. Especially rubber. But if business rubber will open will need to accept inspection by law from
government. Which we will be affected if the occurrence of conflicts such as rubber prices
demonstrating the problem. Rising oil prices. The tax will be charged. These problems have been
affected enable the company and may have a decreased the export of rubber. Government policies
cannot satisfy the needs of all groups concerned with the proper and timely. If the company does not
advance planning will make production or transportation may lead to failure as well. Companies need to
be well planned and thoughtful, Check income every month. Preparation or will need spare and
researching new things to deal with state changes.
8.1.3 Economic
Economic indicators to forecast the economy, such as income, GDP, standard of living and the
rate of growth of the business. May be at risk for new and small businesses, and may pose a risk to our
business. Especially agriculture. The company will have an effect on the price of natural
rubber.Because Our company we purchase and export it. Use rates of the Central Market. We will use
price as an indicator of the market. If the market price of rubber would decrease or increase the impact
to the company directly, as if rubber prices fall.Companies will have lower money. And can not control
or guessing the production or export of rubber. Therefore, the risk management organization is faced
with a changing of economic.
8.1.2 Social
Our company has a need to build a factory and warehouse. For the production of rubber and
rubber sheets. Social and community risk may be affected directly from our factory, such as smell ,
noise pollution, water pollution, solid waste.Cause trouble or danger to the public. May not be accepted
in this society. To avoid the risk with this is that the factory has been certified or licensed by the
Ministry of Industry. And must be controlled or closely monitored by industry standards. Our company
and employees help maintain control. Do not let society or community has been affected by pollution in
the factory.
8.1.4 Technology
Modern technology is an important to the process. Companies use in the development,
production and service.Support the operation. Communicate To make a successful business, well
done.In the factory need to have modern technology and are of international standards.Therefore, the
risk of technology is to train employees to be knowledge the new technology. The purchase new
machines may be made in the Company's cost quite a lot.The company has greater development.
Productivity and quality get the standard.They make business successful. Generates revenue and more
profits.
8.2 Internal Risk
8.2.1 Employee
The company will be to succeed.Dependent employees who have the knowledge and ability to
work. May have to change the environment or work harder and make always stress to the pressure. This
sometimes makes it vulnerable to physical health and mental health and the performance of the
employees.Therefore, managers should pay attention to the details of the employees.Have activities to
bring fun and function together in harmony.Attention for all employees.
8.2.2 Safety and Health

The company is a business about the rubber. In the production process. May sends smell of
mixture pollution of rubber, adversely affect the environment and machinery in the factory may pose a
hazard to employees.Therefore, we should maintain the equipment regularly. Check the availability
every time before use and after use. Have training to use it properly and the training to use it properly to
manufacture process for the employees. Health and safety of employees.
8.2.3 Operational
Rubber in the production process is a complicated process, and in every step of manufacturing
so considering the quality. The products are of good quality and meet the demands of the market. At
each step, there is a risk that the non-standard products. If this risk happens, businesses will lose
revenue and profit. Therefore, Our company focuses on these risks in order to process all under the
control of specialists to ensure that the product is in good quality and standard.
8.3 General Risk

8.3.1 Risk from fire
Because of characteristic of rubber plant is easy to burn up so, to be on fire of industry is the
main risk. The solution, Install fire safety devices and fire extinguishers around the factory. Fire
insurance. When the fire situation has happened, the insurance will pay back for any losing property.
8.3.2 Financial Risk
8.4 Conclusion
Ton-Yang Rubber and Latex Company is likely that there is always a risk. May be affect the
company's revenue. The business not successful is based the plan.
Social risks in the company's affect the lifestyle of people in the community, although the
smell pollution of water. Risks in technology will may occur because we have new technology. It has
many competitors. Because the technology is very much essential to business. The political risk. If the
business does not pass from the law, or legal standards. The company will be temporarily closed for
upgrade and manage. To produce is reduced, resulting in loss of revenue. And economic problems. The
purchase of new equipment for the rubber industry. Market demand reduction and lower the cost of
rubber. We will focus on financial risk. In addition, we will focus on the implementation of risk
management internally. Because there the complexity of the production process and requirements,
every step is sensitive. Risk in general, we have to consider the logistics, fire, theft, employee error.
And we have for the protection the safety of our assets and provide importance of our employees. We
should also require the development and learn in order to cope with the risks to the company.
Chapter 9
Summary Introduction (Chapter 1)

Rubber and latex are important products of Thailand. It does can make a good of profit and
income of the business. Our factory is located at 8 moo 7. Tambol Khunsong, Khaenghangmaew,
Chanthaburi province. We were chosen this kind of business to become our project because it can make
a good profit and more income for our company. Our company it would be remarkable success over the
years and can be attributed to our long experiences. Our most important asset is our workforce. In our
organization consists with a good professional and well trained stuff.
Summary Industry Profile (Chapter 2)
As we knew that rubber was known to the indigenous people of the Americas long before the
arrival of European explorers. The first scientist study of rubber was undertaken by Charles de la
Condamine, when he encountered it during his trip to Peru in 1735. The first use of rubber was an
eraser. It was Magellan, a descendent of the famous Portuguese navigator, who suggested this use. In
England, Priestley popularized it to the extent that it became known as India rubber.
Rubber was came in Thailand for the first time when Phraya Ratsadanupradit Mahison Phakdi
visited in Malaysia and he was interested to take rubber trees plant in Thailand, but at that time the
owner of rubber plantations did not want to give him the rubber breed and in 1901 Phra Sathon
Sathaphitak, he was visited Indonesia and he could bring rubber seeding which their roots were
wrapped by moistened cotton and wrapped again with the newspaper before containing into rain tree
wooden boxes and it was 4 boxes of rubber seeding and grew it about 45 plantations. So Praya
Ratsadanupradit Mahison Phakdi was praised to be the Father of Rubber.
About the rubber in Chanthaburi it was popular in 1908, Poom Poonnasri we was taken
rubber trees to growth in Chanthaburi and it was growth up as well, and then after that he was flexible
to growth it in other provinces of Eastern part of Thailand such as Rayong and Trad, after that rabber
was became to an important economic product of Eastern part of Thailand. After that has many people
tried to take rubber trees to growth in other parts of Thailand such as on the North-Eastern and the
North of Thailand but it was not successful to do it like in Eastern and South of Thailand.
Summary Market Feasibility Study (Chapter3)

Rubber is industrial drop and exports are an important of Thailand. Rubbers make money and
create career that people have income. In Chanthaburi we have only company that is will be our
company, so our company will not have more competitors, but in Thailand have many company that
trading about the rubber. We can attract other customer that near our company. Target market of TonYang Rubber and Latex Company are D.S RUBBER AND LATEX Co.,Ltd and SHUN THAI
RUBBER GLOVES INDUSTRY PUBLIC CO.,LTD. Promotion of Ton-Yang Rubber and Latex
Company we have be advertising variety of media such as Signboard, Internet and Leaflet, Souvenir,
Radio and Agriculture Fair. Sales Forecast and Profit Estimation are estimation sales in future.
Marketing Expenses was necessary expenses in the market for advertising to ensure that the distribution
of latex in good company.
Summary Investment Cost (Chapter 4)
About investment cost of our company, we just invest it at the beginning of business. At the first
year of business we just do a small business and for the 3rd year we will enlarge it, make it bigger, and
make it better. About the materials and equipments in our factory we just invest with it by the first
year. Then we can use it about 5 6 years to get broken.
Summary Production and Operating Analysis (Chapter5)
Summary Administration analysis (Chapter 6)
Now, the rubber is very popular and the income of agriculturist in Chanthaburi. Ton-Yang
Rubber and Latex Company are interested in manufacturing and exporting natural rubber sheet rubber
type RSS3 (Ribbed smoked sheet 3). RSS3 is to be smoked natural rubber 100% of the iron sheet then
through the smoke, 75 to 100 c with the heat on through the RSS 3 rubber smoked, then aged for up to
8-12 months, can be transported long distance by no more mold be processed into rubber STR 20, the
rubber compound and the most preferred type of rubber on the world market.
Our company will purchase latex from agriculturist in Chanthaburi province and neighboring
provinces. The price of the purchase and sale of a used tire in the middle of the rubber market because
the price is reasonable. The Company will purchase latex directly in order to obtain fresh latex to
produce rubber RSS3 (Ribbed smoked sheet 3) to the best quality for export. Because the price of
rubber smoked sheet grade 3 in agricultural products futures markets is important to the agriculturist
and the company export rubber. Terms of reducing Price Risk in the future of rubber in order to decide
on the operator a valid.
Ton-Yang Rubber and Latex Company invest at Chanthaburi. Our company has 24 staff which
is 1 manager, 1 assistant Manager, 1 human resource department, 2 staff of customer relation
department, 2 staff of sale and marketing, 2 staff of export department, 4 staff of accountant
department, 5 staff of general staff, 2 staff of drivers, 1 housekeeper and 3 staff of security guard. For
our customer we emphasize to the employee have higher skill. Ready to cooperation with the product
export company and increase the responsibility to work. The employee has the high effectiveness in the
future.
Summary Financial Analysis (Chapter 7)
Summary Risk Management (Chapter 8)
Ton-Yang Rubber and Latex Company is likely that there is always a risk. May be affect the
company's revenue. The business not successful is based the plan.
Social risks in the company's affect the lifestyle of people in the community, although the
smell pollution of water. Risks in technology will may occur because we have new technology. It has
many competitors. Because the technology is very much essential to business. The political risk. If the
business does not pass from the law, or legal standards. The company will be temporarily closed for
upgrade and manage. To produce is reduced, resulting in loss of revenue. And economic problems. The
purchase of new equipment for the rubber industry. Market demand reduction and lower the cost of
rubber. We will focus on financial risk. In addition, we will focus on the implementation of risk
management internally. Because there the complexity of the production process and requirements,
every step is sensitive. Risk in general, we have to consider the logistics, fire, theft, employee error.
And we have for the protection the safety of our assets and provide importance of our employees. We
should also require the development and learn in order to cope with the risks to the company.
Appendix
Member Group
1. Mr.Nattapat
Trinit
ID: 5031207009
Tel: 085-0909974
E-Mail: Yogi_bear_nut@hotmail.com
2. Miss Tralinee
Boonmapood
ID: 5031207010
Tel: 083-2007928
E-Mail: squeeza_31@hotmail.com
3. Miss Warangrat
Chutikachusanapong ID: 5231205126
Tel: 081-3985091
E-Mail: guide.gapp@gmail.com
4. Miss Lalita
Sentard
ID: 5231205191
Tel: 085-7053297
E-Mail: guitar_lalita@hotmail.com
5. Miss Wanalee
Dejkhakew
ID: 5331203104
Tel: 082-3273643
E-Mail: piglet_gallery@hotmail.com
6. Mr.Watchara
Pornsivakul
ID: 5331203109
Tel: 083-5708688
E-Mail: bankyoblack@gmail.com
7. Mr.Pacharakorn
Kanin
Tel: 084-8121126
E-Mail: pacharakorn.tle@gmail.com
ID: 5431203051

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Preface

This project is a part of a feasibility for

technical process in a rubber factory, financial

Profit/ Loss Statement

Chapter 8: Risk Management

So we have decided this place to our location because in

1.3 Benefit of Project

1.4 Activities/Time Frame

2. Select the topic.

1.5 Brand of Company

Chapter 2: Industry Profile

Sciences of France in 1736. In 1751, he presented a paper by Franois Fresneau to the

History of rubber in the world

History of rubber in Thailand

History of rubber in Chanthaburi

In 1908, Poom Poonnasri we was taken rubber trees to growth in

The latex, which is rich in rubber, can be preserved by adding ammonia

A distinction is down between the following forms of natural rubber:

Estae brown crepe

Thin brown crepe

Thick blanket crepe

Flat bark crepe

Smoked blanket crepe

Two different types of sheets are distinguished:

ADS (Air Dried Sheets)

RSS (Ribbed Smoked Sheet)

The fresh latex is diluted to a rubber content of 15-16 % and coagulated in

Technically specified natural rubber (TSR)

Since it is available in a limited number of well defined grades,

Since it is possible to assess the actual content of foreign and volatile

Since it is marketed as compact, polyethylene wrapped bales,

The International Standards Organization (ISO) first published the draft

Standard Malaysia Rubber SMR

Standard Indonesia Rubber SIR

Standard Sri Lanka Rubber SSR

Standard Vietnam Rubber SVR

Indian Standard Natural Rubber ISNR

Standard Thai Rubber STR

Figure 2.1 Standard Malaysia Rubber

Alternatively, TSRs can be packed in wooden or steel creates and secured to

Figure 2.3 Packaging of Standard Malaysia Rubber

Highly purified natural rubber from Malaysia packed in wooden crates

Preserved latex concentrates

Ammonia is added to the latex to keep it liquid and this is concentrated

Skim rubber: It is produced from skim latex. Skim latex is

Rubber powder: In order to reduce transportation costs, the latex

Aging of Natural Rubber

Rubber aging processes, particularly as a result of atmospheric

Recommended storage duration for natural rubber

Extended storage 2 years

Recommended storage temperature for natural rubber

Optimum storage temperature 15 - 30C

Storage of latex concentrates

Max. duration of storage

Storage and transport temperature

Processing of natural rubber to form rubber products

Figure 2.4 Diagram showing the processing of rubber

Mastication is a preliminary stage to processing the raw rubber. This

Risk Factors and loss prevention of Natural rubber

Risk Factor Temperature

and possible ventilation conditions.

Favorable travel temperature range

Optimum travel temperature