The Project Feasibilty Study and Evaluation - Baan Nhom Whan - Aj. Chaiyawat Thongintr. Mae Fah Luang University (MFU) 2010."

Baan Nhom Whan
Baan Nhom Whan

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Project Feasibility Study and Evaluation
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Chapter 1
Introduction
Background
Thai dessert (Kha Nhom Thai) is generally consumed in Thailand and unique national
culture reflected through raw material and ingredient punctilious selection as well as
production, tasty flavor, colorful and attractive characteristic of Thai desserts including with
different eating procedures in each, and there are many kinds of Thai dessert. Thus, mostly
Thai desserts are commonly favored and well-known by Thais and foreigners. Moreover Thai
desserts are normally used in rituals and celebrations according to their belief.
At the present day, many persons like to consume Thai dessert increase that‟s why
there are many Thai dessert shops in Chiangrai in form of kiosks which have less Thai
desserts offered. Some of Thai desserts are quite hard to find for consuming because they are
complicatedly punctilious production. In Chiang mai there are Thai dessert relaxing shops
where are patronized by local citizen and foreigners very much as well as Bangkok, but Thai
dessert relaxing shop where has been not done before in Chiangrai. In addition relaxing shop,
where many persons can take their leisure as well as informal meeting over there or to going,
is preferable of Chiangrai citizen and foreigners leading to there are many relaxing shops such
as coffee shop, milk shop, bakery shop, and ice-cream shop etc. Although mostly relaxing
shops provide in higher price and concerned quality, consumers are affordable, and prefer. As
the result, named is generated as new entrance of Thai dessert relaxing shop regarding market
factors, competitive factor and environment factors concerned to reach customer, and also
running business as distributor. Baan Nhom Whan is Thai desserts shop interior designed in
modern style, where various kinds (assortment) of Thai dessert are particularly also provided
potential Thai dessert market catering as well as refreshment to meet customer requirement.
Thus, the applications of marketing management, financial management, strategic
management, and operational management are regarded for running Baan Nhom Whan shop
to make profit and effectively efficient operation.
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Project Objectives
 For studying market feasibility and market problem.
 For studying environment competitive analysis.
 For studying finance feasibility.
 For studying the way to upgrade the Thai dessert to be a high position
or more popular as same as Bakery shop.
Benefit of project
 To know about market, demand and the marketing problem.
 To know about the environment competitive analysis.
 To know about finance of Thai dessert business.
 To know about Thai dessert can compete with bakery.
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Gantt chart/Time frame
Activities Nov. Dec. Jan.

1 2 3 4 1 2 3 4 1 2 3 4
1. Study Thai dessert market around Muang X
Chiangrai.
2. Study about the Thai dessert product and X X
packaging.
3. Study about the customer (target group) of our X X
business.
4. Study about the customer behavior in dessert X X
product.
5. Study the competitive analysis. X X X X X
6. Study about place to locate our shop in a good X X X
location.
7. Study about the finance feasibility. X X X X
8. Study about the suitable price of product. X X X
9. Design our shop; include all decoration in our X X
shop.
10. Study the risk of business and finance. X X
11. Conclusion of project feasibility. X X
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Conclusion
Nowadays, the rate of consumption in Thai dessert is increasing in Chiangrai. It is measured

by the amount of Thai dessert‟s kiosks which is accruing in Chiangrai. Although, there are many
kiosks, they have less Thai desserts offer and provide in the same kinds, packages, sizes, and
shapes. In Chiang mai and Bangkok, there are Thai dessert relaxing shops where are patronized by
local citizen and foreigners which is very popular so Thai dessert is an interesting business so Thai
dessert business is more interesting. In Chiangrai, There are many relaxing shops such as coffee
shop, milk shop, bakery shop, and ice-cream shop etc. but they do not have Thai dessert relaxing
shops. So, Baan Nhom Whan is the first Thai dessert relaxing shops in Chiangrai. Baan Nhom
Whan is running business as a distributor who provides special Thai dessert and provides Thai
beverage as well as catering to meet customer requirement. The shop is designed in modern style
which suit for present age. In addition, Baan Nhom Whan regarding market factors, competitive
factor and environment factors to reach customer, and also concerning about marketing
management, financial management, strategic management, and operational management to make
profit and effectively efficient operation. There are many objectives of Baan Nhom Whan project
such as study market feasibility and market problem, environment competitive analysis, finance
feasibility, and the way to upgrade the Thai dessert to be a high position or more popular as same as
Bakery shop. The benefit of the project are knowing about market, demand and the marketing
problem, the environment competitive analysis, finance of Thai dessert business, and the way Thai
dessert can compete with bakery. The time frame to do the project starts from November, 2009 to
January, 2010. All of activities are studying about the feasibility of the project such as study Thai
dessert market around Muang Chiangrai, product and packaging, customer (target group), customer
behavior, competitive analysis, location, finance feasibility, design of the shop, the risk of
business and finance, and conclude of the project feasibility. We must set the time frame before do
the project because if we have plan, we do not waste time.
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Chapter 2
Industry Profile
Nature of Industry
In the present, Thai dessert business is changed following the consumer behaviors which in
the past Thai dessert began in the local society then gradually develops to be well-know. Thai
dessert is supported by Thai culture itself, and then it became Thai identity. However Thai dessert
business does not operate according to the trend of customer behavior and society change. As you
can see in Chiangrai Pa Ouan (ป้าอ้วน) who is a direct competitor of our business, she provides Thai
dessert at Fah Thai market as same as the other competitors which they provide Thai dessert in
market stall. Baan Nhom Whan provides Thai dessert in the different style from our competitors.
We have individual supplier, Aj. Sakorn Wannasuk is professor in Thai dessert. Baan Nhom Whan
and Aj. Sakorn Wannasuk will sign the cooperate contract. We offer for consumer in style of dine
in shop which is popular form in the present, it is corresponding with the consumer behavior
because the consumers prefer comfortable, chill out, and dine outside home which Baan Nhom
Whan supports all of these. Moreover Baan Nhom Whan provides Thai dessert that is petite piece
that it is easy to eat and Baan Nhom Whan offers space for dine in such as living zone and Wi-Fi
network zone which appropriates, we use modern style to decorate within our shop, as the result
Baan Nhom Whan is different from the competitor. Beside Baan Nhom Whan will provide the Thai
dessert in form of Gift set. There are many types of gift set that the customers can choose. The gift
set is used to give in special occasion that customers want.
Moreover Baan Nhom Whan provides Thai dessert catering, it is a business that provides
convenience for customer who would like to have party, wedding, seminar etc. Catering business
can make more profit because there is not enough for market demand. We provide the special Thai
dessert that other competitors do not have such as Ja-Mong-Kud, Thong-Aek, and Sa-Ney-Chan, all
of these are Thai dessert that are used in ceremonies. These picture in below are compared between
our competitor and Baan Nhom Whan shop.
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In General In special (Baan Nhom Whan)
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Thai dessert in each region of Thailand
 Thai dessert in northern part of Thailand

Most of all are made from sticky rice and almost uses steam method such as Kanom Tian
and Kanom Tom which are made in important in the important celebration for example Buddhist
Lent and Songkran Festival. Dessert that is always popular in every festival is Kanom Tian or in
northern calls Kanom Jok or Kanom Sodsai that is made by steam method.
 Thai dessert in central part of Thailand

Most of all are made from rice such as Kaowniew Moon and Thai desserts that come from
Palace such as Look Chub, Kanom Morgaeng, Foi Thong and Thong Yib.
 Thai dessert in north eastern part of Thailand

Most of all are easy making, they are not tenderness like other parts of Thailand. The local
desserts of north eastern part are Kaow Ji, Kaow Bai Klue which is sticky rice with salt. In monk
celebration local people might make Kanom Pad like Kanom Piekpoon and Kanom Mok like
Kanom Tian.
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 Thai dessert in southern part of Thailand

Local people in southern part believe Sart Duen Sib (Festival of 10th Lunar Monch). They
will make merit by local desserts that have only in southern part such as Kanom Lar, Kanom Pong,
Kanom Kai, Kanom Keemanmai, Kanom Jujun and Kanom Kontee.
Thai dessert in rituals and festival in Thailand

Thai dessert is the part of Thai people‟s lifestyle in every occasion that
shows about the relationship and the important part of Thai culture since the
ancient period. Thai dessert that is used in festival and ritual in Thailand are
following:
• Thai dessert within festival
- Sart Duen Sib (Festival of 10th Lunar Monch) in southern part will use Kanom Sart Duen Sib
which is Kanom Lar, Kanom Pong, Kanom Tondai, Kanom Bar, Kanom Jorhu, Kanom Tom,
Krayasart and Yanom (Kalamare).
- The end of Buddhist lent, people might give food offerings to a Buddhist monk by Kaow Tom
Pad that is packed with Banana leaf.
- In first lunar month at Nakornsrithammaraj province, there is a traditional which local people will
ignite and invite monks in order to roast fire. In this traditional, there are many Thai dessert is used
such as Kanom Bueng, Kanom Krog, Kanom Krok, Kanom Jujun, Kruay Kaeg, Kaowkrieb Pakmor
and Kaowniew Kuan.
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- In first lunar month, there is a Kanom Bueng ceremony. There are 80 monks that are invited in
order to eat Kanom Bueng at Prateenang – amarinwinijchai.
• Thai dessert within ritual and belief;
- In wedding people might believe in dessert that is golden set such as Thong Yib, Foi Thong,
Thong Yod, Ja-Mong-Kud and Saneychan.
- In Sart Duen Sib in southern part, people believe that they have to offer Kanom Lar to hungry
ghost because hungry ghost is easy to eat Kanom Lar.
Auspicious Thai desserts in Making Kanom Lar

wedding ceremony
Kanom Lar
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Situation of Industry
The aspect of Thai dessert in present, Thai products appropriate with consumer however
development quality has to increase while income of people is not enough for increasing the price
of product. Thai desserts stay with consumers nearly but they do not think about the difference of
each product that are the same such as sweet that is different a little bit. If we would like small Thai
dessert entrepreneurs to be still, economic situation is the most important thing because general
entrepreneurs will be affected from this.
Present trend in market of Thai dessert is better even though it is the local dessert or snack
that we are accustomed. However Thai dessert has fastidious production process so the outcome has
a little and using labor force is the main. If we would like to increase the outcome, we have to
increase economy of scale and develop quality of Thai dessert by having different taste and
appropriate with each countries. In addition we have to improve packaging in order to export to
compete in other countries.
Trend of Thai dessert is not only compete with itself or the local market
but we have to look out otherwise we can not compete with foreign dessert that
came in our country to catch the market share from us. Nowadays we will see
that dessert from import sells about 40% in department store and minimart. Hence
Thai dessert has to be improved to compete. The important thing is Thai dessert is
the dessert that consumers consume a lot however we need improvement about
quality and production process in the global standard, GMP and HACCP. In
addition it is not only improvement production process but it also takes the
entrepreneurs to get the source of investment funds easily.
The food shop or product in Thailand must have the assurance

standard from the food and drug organization or the Clean Food Good Taste
to guarantee. The assurance have effect to the consumer because all of them
confident for using the product. In the present, consumer concern in their
health so if we have the assurance, it will guarantee to consumer use. Baan
Nhom Whan has the Clean food good taste certificate for guarantee in our product.
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However Thai dessert still has a lot of things that we can modify it but it uses much time
because Thai dessert, there are various things. We should give the importance for Thai dessert as it
is the popular one in Thailand which shows each culture in each part of Thailand including showing
about eating way of local people in country.
If we talk about Thai dessert market in Chiangrai, we can see that Thai dessert market is not
attractive because Thai dessert in Chiangrai does not have the unique of Chiangrai. It is the normal
one in general market such as fresh market, small shop including pushchair. There is just a little
Thai dessert seller in Chiangrai for example Lung Waen who sells Thai dessert with a pushchair
next Petchburi food shop or near new clock tower and also in Ha-Yaek. Moreover there are small
shops in fresh market that sellers just sell a little bit which are general Thai dessert that wherever
has. In addition Thai dessert that is hard to find such as Ja-Mong-Kud or Thong-Aek, no one sells in
Chiangrai.
If we ask people in Chiangrai especially new generation here almost does not know Ja-
Mong-Kud or Thong-Aek. It is the result from Thai dessert market in Chiangrai is limited. There is
only in Archiwa School that has cooking program which also teaches producing Thai dessert but it
does not be distributed to public in Chiangrai for eating. Baan Nhom Whan is a new choice in Thai
dessert market in Chiangrai. Baan Nhom Whan does not only offer normal Thai dessert like others
in Chiangrai market but Baan Nhom Whan serves more value of Thai dessert for customers such as
present with the special package. Baan Nhom Whan will be the leader in Thai dessert market in
Chiangrai.
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Product/Service
Thai dessert shows unique characteristics about Thai culture which are tenderness of
selection the raw materials, production process, sweet taste, colorful style, attractive product
characteristic including eating process that is quite tenderness. Thai people would make dessert
only in the specific ceremonies because some desserts are difficult to produce. Most of all was
traditional dessert and if it was celebration dessert, it might be in wedding including local dessert
such as Kanom-Krog, Kanom-Touy. Thai dessert that is quite popular in every part in Thailand
when there is a celebration such as monk celebration, it is Kanom-Kai. Thai people might pay
attention about name of dessert because they believe that it can affect their life such as Foi Thong
means that they live in long life, Kanom Chan means that they are promoted in high position in
their workplace, Kanom Touy Fu means that they are prosperous and Thong-Aek means that they
are the greatest one.
Baan Nhom Whan will separate Thai dessert into two ways; Thai dessert that sell in our
shop, and Thai dessert is set for catering. For Thai dessert that we sell in our shop, it is divided into
2 types which are mundgerecht Thai dessert and package. The reason that we divide because of
most satisfy for the customers, they can select the Thai dessert that they want. Baan Nhom Whan
provides Thai dessert that has well unique design and sells Thai dessert that difficult to find.
 There are nineteen types of Thai dessert that we sell in our shop in mundgercht;
Thai desserts are well design as follow below;
• Ka-Nhom Chan Ku-Lhab (ขนมชั้นกุหลาบ) • Ka-Nhom Chan cake (ขนมชั้นเค้ก)
• Jelly Fancy • Jelly cake
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Thai desserts are difficult to find as follow below;

• Kachaoseeda (กระเช้าสีดา) • Ka-Nhom Hed-Cone (ขนมเห็ดโคน)
• Ka-Nhom Cho-Moung (ขนมช่อม่วง) • Ja-Mong-Kud (ขนมจ่ามงกุฎ)
• Thong-Aek (ขนมทองเอก) • Sa-Ney chan (ขนมเสน่ห์จันทร์)
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Thai desserts are unique style as follow below;

• Thong-Yib (ทองหยิบ) • Thong-Yod (ทองหยอด)
• Foy-Thong (ฝอยทอง) • Med-Kanon (เม็ดขนุน)
• Look- Chup (ลูกชุบ) • Ta-Go (ตะโก้)
• Ka-Nhom Tom (ขนมต้ม) • Kaow-Niew-Kaew (ข้าวเหนียวแก้ว)
• Kaow-Niew-Moon (ข้าวเหนียวมูล)
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 Thai dessert that we sell in our shop in package;
Happy Sweet 1: There is only one size and there are 20 apertures, it
composes of Thong-Yib (ทองหยิบ), Thong-Yod (ทองหยอด), and Foy-
Thong (ฝอยทอง), 120 Baht.
Happy Sweet 2: There are 50 apertures and many types of Thai desserts,
200 Baht.
Happy Sweet 3: It is similar to Happy Sweet 2 but there are more

apertures which are 84 apertures, 350 Baht.
Supreme Sweet 1: There are two classes and each class contains of 9
pieces of Thai dessert and total quantity is 18 pieces, 250 Baht.
Supreme Sweet 2: There are 3 classes and each class contains of 25

pieces of Thai dessert and total quantity is 75 pieces, 550 Baht.
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 Baan Nhom Whan catering

Baan Nhom Whan will provide only one price for catering per person is 40 Baht. The
customer can select three types of Thai dessert in general but in particular Thai dessert such as
Ja-Mong Kud, Sa Ney Chan, Thong Ask and Kachaoseeda.
For refreshment set (coffee break)
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For Auspicious ceremonies
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 About service
Nowadays service is the contribution to attract the customers. Baan Nhom Whan provides
catering that the customer can select Thai desserts which they want. Our Thai dessert sells at the
shop different from catering. Thai desserts are sold on catering; it is a difficult to find and other
competitors do not have. We still have Aj. Sakorn Wannasuk is supplier. Moreover our catering
deals with Business Incubator of Mae Fah Luang University who provides the major customer for
us according to cooperative contract. We offer menu that customers can choose by themselves, it
depends on the price that we agreed.
Baan Nhom Whan is the first Thai dessert
shop which can dine in. It suits for meeting area. The
shop is decorated in Thai modern style. There are
reading books corner and Wi-Fi service. Customers
can choose Thai dessert by themselves or it is called
self-service. And they can choose the package that
they satisfy and fulfill a Thai dessert by themselves. In festival Baan Nhom Whan gives a discount
to customers. Moreover customers can place an order via telephone and Baan Nhom Whan delivers
according to the condition of distance and price. For distance, Baan Nhom Whan delivers within 10
km. that is far from the shop. For the price, we will deliver to customers who order more than 200
baht. Baan Nhom Whan opened in everyday (7:00 am. – 21:00 pm.)
Vision
Baan Nhom Whan is recognized as the one of leading of Thai dessert cafés in Chiangrai
according to quality of product and customer service in customers‟ mind.
Mission
Baan Nhom Whan is the first specialized of Thai sweetmeat café in Chiangrai. It provides
exquisite Thai desserts which are quality, product shelf life concerned with environment friendly
extraordinary packaging in Thai-modern style café being more attractive as well as Thai dessert
reinforcement. Customers are also provided in self-service together with excellent personal services
including facilities and high technology offered within café to create the customers‟ impressive
shopping experience and also customers‟ mind tend to market expansion toward others and sales.
Our employees are offered in social welfare with ethical management. The significance of
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management is to create its stakeholders feel happy, freshly and tasty according to Baan Nhom
Whan slogan “Happy-Freshly-Tasty@Baan Nhom Whan”.
Strategy
Baan Nhom Whan is Thai dessert distributor who provides both of classic Thai desserts and
modern Thai desserts. Baan Nhom Whan creates and design Thai dessert by ourselves and then we
order to Aj.Sakorn Wannasuk for producing. We use strategy in 2 levels; corporate level and
functional level.
Corporate level
In this level, it composes of four strategies; integrative strategy, intensive strategy,
diversification strategy and defensive strategy. Baan Nhom Whan uses integrative strategy, in term
of backward strategy. We have Aj.Sakorn Wannasuk be supplier, she have to send the Thai dessert
to our shop. In the future, Baan Nhom Whan will see the opportunity to be a supplier by
themselves. Therefore after we are the supplier, we will get more profit because we reduce the cost
of transportation. In the other hand, at the beginning when Baan Nhom Whan is supplier by
themselves, it has to spend much money to invest anyhow it is a benefit for the long run of Baan
Nhom Whan. Another strategy that Baan Nhom Whan uses, it is intensive strategy. In intensive
strategy, we provide the convenience to the customers who like to dine in and provide gift set of
Thai dessert who want to buy the Thai dessert to be a gift. As the result, we use market development
to provide the customer. In the future, we will expand another branch for reaching to target group in
another area without at downtown. Another strategy that we use in intensive strategy is product
development. It means that, Baan Nhom Whan provides existing Thai dessert products and we
provide the new Thai dessert which is developed from our shop.
Functional Level
There are 20 kinds of Thai desserts per day that Baan Nhom Whan offers to the customers
and within 20 kinds of Thai desserts, Baan Nhom Whan will change a kind of dessert every time by
considering on fruits season such as; Kaoniew-Keaw with any type of fruit depending on the
season. Baan Nhom Whan emphasizes on in side shop organizing to attract the customers
„attention. In the shop, it is decorated in modern style together and Baan Nhom Whan uses an
attractive promotion to be a tool to attract customers. For example 30% discount in every early shop
closed and accumulation card. Moreover, there is a service within the shop which is very different
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from other competitors. There is a delivery service that provides to the customers, to create a value
added to a customer for making a customers‟ loyalty. Baan Nhom Whan stands on functional level
which is divided into 3 types; low cost differentiates and focus strategy.
Baan Nhom Whan uses differentiate strategy because Baan Nhom Whan designs some
dessert by us including package designing; moreover, Baan Nhom Whan is the shop that customers
can dine in. Some Thai dessert, the customers cannot find it from other such as; Ja-Mong_Kud,
Thong_Aek and Sa-ney Chan but there are available only in Baan Nhom Whan. In conclusion,
Baan Nhom Whan uses differentiate for making ourselves to be the most distingue from other
competitors and Baan Nhom Whan still has a development in service and also dessert to create a
customers‟ loyalty of Baan Nhom Whan.
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Conclusion
Thai dessert can be Thai identity which is supported by Thai culture. So, there are many
competitors such as kiosks especially Chiangrai Pa Ouan (ป้าอ้วน) who provides Thai dessert at the
market as same as the other competitors. Baan Nhom Whan provides Thai dessert in the different
style from our competitors such as we have a dined in shop, we provide Thai dessert that is petite
piece and provide the gift set of Thai dessert in special occasion, and provides Thai dessert catering
such as party, wedding, seminar etc. The differentiation of Baan Nhom Whan can encourage
customer‟s need. Assurance of food is the importance thing that customer concern because
nowadays customer worry about their health. So, assurance can guarantee about clean and safe of
food. Baan Nhom Whan has Clean Food Good Taste certificate to guarantee in our product that can
increase customers‟ confident of our product. In addition, Thai dessert market in Chiangrai is
limited; there is only normal Thai dessert. Baan Nhom Whan is a new choice in Thai dessert market
in Chiangrai which provide the differentiation of Thai dessert. Baan Nhom Whan separate Thai
dessert into two ways; Thai dessert that sell in shop, and Thai dessert that set for catering. For Thai
dessert that sells in shop divided into 2 types which are mundgerecht Thai dessert and package.
There are 5 types of package and they can choose the package that satisfy and fulfill Thai dessert.
Customers can place an order via telephone and we delivers according to the condition of distance
and price, this is a promotion that can attract customer. Baan Nhom Whan uses the strategy which is
appropriate with our business. There are 2 levels of strategy that we use; corporate level and
functional level. Corporate level, we use integrative strategy, in term of backward strategy because
we will see the opportunity to be a supplier by ourselves. Another cooperate level is intensive
strategy in term of market development and product development. We provide the convenience to
the customers who like to dine in and provide gift set of Thai dessert and we offer the new Thai
dessert which is developed from our shop. Functional level, Baan Nhom Whan uses differentiate
strategy. We make ourselves to be the most distingue from other competitors.
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Chapter 3
Market Feasibility Study
Market Analysis
Age
Less than 15 years

15-25 years
26-35 years
36-45 years
46-60 years
More than 60 years
Gender
Male 41.67%
Female 58.33%
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Buying Decision
Near home 29.17%
Near office/school 14.17%
Delicious 41.67%
Variety 17.5%
Comfortable 20%
Others 1.67%
Giving Occasion
Birthday 31.17%
SongKarn 16.67%
Anniversary 13.33%
Father/Mother Day 23.33%
New Year Year 45%
Valentine 17.5%
Teacher Day 3.33%
Others 20.83%
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Thai Dessert Peference

Thong Yib
Piak Poon
Look Choob
Kanhom Chan
Thong Yod
Kanhom Tian
Kaowniew Moon
Kanhom Tom
Med Khanoon
Jelly
Kleep Lamduan
Ta-Go
Foi Thong
Sanhe Chan
Mor Gaeng
Ar-Lua
Thong Aek
Ja-Mong-Kud
Sod sai
Pui fai
Store Decoration Style
Modern 40%
Thai 7.5%
Classic 10%
Garden 19.17%
Any 20.83
Others 2.5%
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General Environment Analysis
Political Factor
Although present government ministry obtains any anxious circumstances including inside
and outside nation, they try to solve problems; economic crisis, living quality, politics and stability
to build trust and credit up to international investors again and stable economy as much as possible
through increasing expenditure budget, taxation policy as economy stimulator, and SME loan
policy. According to economic development plan of the government policy, in he second term there
is money approbation around 1,431,330 million baht o invest within country in year 2552 to 2555.
This policy could activate the long term competition in private sectors in Thailand. Even though
this cost of investment will create more public debt to Thailand, but it will give a high return to
expand an economic in Thailand as well as increase production capacity.
Economic Factor
(Assistant professor Thummanoon Phongsakul, the economic lecturer, Rungsi

University) At the present, the economic is recovered itself when compare with the last year, the
economic will expand to 3.0-3.2% and it will develop steady like a v shape including Chiang Rai.
At the present Chiang Rai has an increasing GDP steady as shown in the GDP figure. Moreover,
Chiang Rai‟s general commercial condition is better continuously expanded by more investment.
Especially tourism condition is also well increasing, due to cooperation of tourism reinforcement
policy of provincial government agencies leading to have more tourists and higher gross provincial
product. As can see from the number of tourists who come to Chiang Rai is increasing in the large
number because the government has set the activity to reinforce or support a traveling in Chiang
Rai so people turn to more travel in northern part of Thailand. Moreover, there are many low cost
airlines provide services that help the tourists to get more comfortable and save their cost of
transportation.
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Technology Factor
In the past, technology is not a central role in production process so, the production process
is quite slow and the standard of goods is not stable. But at the present, there is development in term
of production process to get faster in production as well as the standard of the goods. The standard
of the goods will depend on the quality of technology in production process. Along with nowadays,
government agency supports social network, high speed internet and broadband internet as facility
and infrastructure as well as e-commerce and m-commerce increasing. There are many SMEs, reach
customer easily and be well-known via these channels together easier serving customer. Thus the
technology is the best medium that can help to develop production process to get faster with the
high standard and also the way to reach to the customers.
Social Factor
Culture factor affects to the decision to conduct a business for example Baan Nhom Whan
concerns on Chiang rai culture or traditional that which tradition, people will use Thai dessert there
included auspicious local rituals, the behavior of people in Chiang rai for eating and choosing Thai
dessert. Thus Baan Nhom Whan focuses on the customers first that which type of Thai dessert is
favorable for the customers because Baan Nhom Whan wants to makes the most satisfaction to the
customers.
Social factor also Baan Nhom Whan concerns on how many families that would like to eat
Thai desserts. From questionnaire founded that, around 1 to 2 times per week, families‟ member
still buy Thai desserts and people in Chiang rai always buy a gift to other in New Year celebration.
So, Baan Nhom Whan is an alternative to the customers to thinks about.
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Guest Arrivals at Accommodation Establishments
in Chiang Rai
Nationality January - June

2008 2007
Thai 294,390 288,958
Indonesia 298 181
Laos 59 20
Malaysia 2,131 4,273
Myanmar 685 564
Philippines 264 91
Singapore 1,092 1,049
China 1,030 1,197
Hong Kong 296 529
Japan 4,200 5,148
Korea 2,427 2,156
Taiwan 10,666 17,760
Austria 1,291 686
Belgium 3,522 2,832
Denmark 2,015 2,774
Finland 687 269
France 14,165 18,633
Germany 8,297 9,067
Italy 3,412 3,775
Netherlands 7,346 7,203
Norway 1,269 1,551
Russia 664 422
Spain 4,600 2,525
Sweden 1,815 2,508
Switzerland 3,721 4,004
United Kingdom 5,224 5,027
East Europe 442 896
Canada 1,069 1,444
USA 10,327 10,187
India 188 158
Australia 4,460 2,541
New Zealand 530 614
Middle East 410 441
Israel 7,681 12,266
28
Baan Nhom Whan
Africa 78 107
Others 4,393 7,585
Grand Total 405,173 419,441

Thai 294,390 288,958
Foreigners 110,783 130,483
Residential of seasoning Information 2008
จานวนสถานพัก
แหล่ง
แรม จานวนห้อง วันพัก อัตราการเข้าพัก จานวนคนเข้าพักแรม
เฉลี่ย
ท่องเที่ยว (แห่ง) (ห้อง) (วัน) เฉลี่ย คนไทย คนต่างประเทศ รวม
2550 2551 2550 2551 2551 2550 2551 2550 2551 2550 2551 2550 2551
2.36 51.55 47.05

รวมทั้งหมด* 5,989 6,509 282,190 300,183 14,455,761 14,014,929 8,116,352 7,057,785 22,571,393 21,074,234
ภาคเหนือ 1,109 1,268 47,429 52,463 1.57 38.86 35.61 2,758,655 3,026,723 1,180,008 1,159,467 3,938,663 4,186,190
ภาคกลาง 227 237 14,336 15,492 1.52 47.29 35.23 1,393,901 773,918 360,297 417,718 1,753,478 1,192,166
ภาคตะวันตก 748 816 24,356 25,699 2.10 47.87 45.48 1,695,820 1,658,459 394,706 392,858 2,090,526 2,051,317
ภาคตะวันออก 1,053 1,198 65,080 69,496 2.64 55.55 47.13 2,869,566 2,733,733 2,884,444 1,861,903 5,754,010 4,596,636
ภาค
ตะวันออกเฉียง 546 564 30,037 30,172 1.76 45.36 49.51 2,742,592 2,961,633 129,830 122,791 2,872,422 3,084,414
เหนือ
ภาคใต้ 2,306 2,426 100,952 106,861 3.27 58.43 54.01 2,995,227 2,860,463 3,167,067 3,103,048 6,162,294 5,963,511
29
Baan Nhom Whan
Wedding
Songkran Festival
Sacrifice
30
Baan Nhom Whan
Competition Analysis (3C Analysis)

 Competitor Analysis
There are direct and indirect competitors of Baan Nhom Whan which are;
Direct Competitor: from market survey founded that, most people in Chiangrai have not a
regular Thai dessert shop but there are only 22.5% that have a regular Thai dessert shop. The reason
that there is a regular shop is, customers satisfy in taste. Most of competitors of Baan Nhom Whan
are kiosks which is located nearby the road and Thai dessert shop in fresh market. They offer Thai
dessert which is easy to produce and general pattern for example kanom chan has a shape likes a
square as same as ka-nom mor kang or a dessert in golden set (ขนมตระกูลทอง) which is popular in s
group of customer. In the other hand, Baan Nhom Whan offers some exquisite Thai dessert in a
strange shape which is an outstanding point of Baan Nhom Whaan. Moreover, Baan Nhom Whan is
a Thai desserts shop that customers can dine in which is really differ from other Thai dessert shop.
From this point can attract more customers.
 Name of direct competitors;
Vean-Ouan shop that is located at Fah Thai market (in front of university), in front of
Petchburi restaurant and King Mung Rai monument.
Market Share
Market share of Baan Nhom Whan is 15% of total Thai dessert market in ChiangRai
evaluated by customer patronage in variety of tasty sanitarian Thai dessert and shop
atmosphere/location comparison. Baan Nhom Whan is an initial Thai dessert shop in Muang,
ChiangRai, provides variety of tasty sanitarian Thai dessert in exquisite its characteristic together
with good shop atmosphere/location and friendly personal selling.
 Lung Vean 35% market share of total Thai dessert in Chiangrai is kiosk located at business
area; there is variety of sanitarian general Thai dessert which are clean and tasty trustfully
patronized and well-known by customer for long time.
 Pa Ouan 30% market share of total Thai dessert in Chiangrai is kiosk located at Fah Thai
market nearby MFLU where is so far. There is variety of sanitarian general Thai dessert
which is clean and tasty trustfully patronized by customer for long time.
 Others 20% market share of total Thai dessert in Chiangrai are many kiosks located around
Muang, ChiangRai. There are few variety of general Thai dessert which may be quite not
31
Baan Nhom Whan
clean and tasty including shop atmosphere and location, unfaithfully patronized by
customer.
Market Share
17% 11%
Baan Nhom Whan

Lung-Vean
39% Pa ouan
33%
Others
32
Baan Nhom Whan
Name Characteristic
Ouan (ป้าอ้วน) - Ouan shop is the shop that is located
in Fah Thai market that far away from
Chiangrai town and they can penetrate only
the group of student at MFU and people
around university.
- Ouan offers variety of Thai desserts
in form of general Thai desserts which are
vailable in Chiangrai market that is quite
different from Baan Nhom Wan where also
offer an exquisite Thai dessert to the
customer.
- Ouan offers a low price of Thai
dessert with good a taste to the customers.
- Moreover, their style of shop is also
exactly different from Baan Nhom Whan,
their shop just likes a kiosk but there is some
seat that is a seat of Fah Thai market to serve
customers.
Petchburi - Petchburi is a Thai dessert kiosk which is
located at municipality at market where can
reach a large group of customers than Baan
Nhom Whan.
- They offer a less several type of Thai
desserts than Ouan shop but low price as
same as Ouan shop and their taste is tepid
flavor than Ouan as well.
- The atmosphere around their kiosk is
quite bad and quite dirty when prepare with
Baan Nhom Whan and there is no any seat
provided to the customer moreover, service
provided is not good.
33
Baan Nhom Whan
Big C super center (Mae Kulap) - At the food center there is one small
shop that is offers Thai dessert in a few type
of desserts to the customer in a higher price
when compare with each other.
- The atmosphere is quite good and there
are seats that offer to the customers but it is
not private equate with Baan Nhom Whan.
Vean (ลุงแว่น) - Vean is a subsidiary of Ouan shop
which is located nearby Baan Nhom Whan
where more customer traffic is in the
afternoon and they can reach a large group of
the customer.
- Vean offers variety of Thai desserts
in form of general Thai desserts as which are
vailable in Chiangrai market same as Ouan
shop and both of them have general image
when compare with Bann Nhom Whan where
good looking style and atmosphere including
a pattern of Thai dessert is.
- Vean offers a low price of Thai
dessert with good a taste to the customers.
- Moreover, their style of shop is also
exactly different from Baan Nhom Whan,
their shop just likes a kiosk nearby the road
and no any seat provided to the customers.
34
Baan Nhom Whan
Sukkothai Restaurant - Sukkothai is the restaurant that is located

at Chiangrai town where is located near Baan
Nhom Whan, they can reach to the group of
customer who consume their foods.
- They offer a few type of Thai dessert to
the customer in form of pack because the core
product of them is food not dessert which is
different from Bann Nhom Whan where
offers Thai desserts as core product.
- There are seats served the customer to
eat food and dessert but the atmosphere is not
good, it quite busy and boisterous.
Lung-Tui (ลุงตุ๋ย) - He offers a few type of Thai dessert to

the customer and he sold to other shops as
well.
- He has a booth at walking street to sell a
Thai dessert in every Saturday but no any seat
provided to the customer.
Khun Chan (คุณจันทร์) - She sells Thai dessert at municipality

market; there are many types of Thai dessert
much more than other kiosk.
- The atmosphere is quite bad because it is
located in the fresh market so, its smell is quite
bad and there is very busy with many people
who pay for their fresh food/vegetables.
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Baan Nhom Whan
Pa Ouan Thai Dessert in three branches
Desserts Quantities/day Price Amount (Baht)

Thong-Yod (ทองหยอด) 1,500 1 1,500
Thong-Yib (ทองหยิบ) 500 2 1,000
Foi-Thong (ฝอยทอง) 300 10 3,000
Med Kanun (เม็ดขนุน) 1,500 1 1,500
Kao neaw-Keaw (ข้าวเหนียวแก้ว) 45 5 225
Jelly (วุ้น) 108 5 540
Ka nhom-Chan (ขนมชั้น) 145 5 725
Mor-Keang (Egg) (หม้อแกงไข่) 114 5 570
Mor-Keang (Pea) (หม้อแกงถั่ว) 114 5 570
Sungkatha (สังขยา) 72 5 360
Bhabin (ขนมบ้าบิ่น) 42 5 210
Pieak-Poon (ขนมเปียกปูน) 36 5 180
Ka Nhom Tom (ขนมต้ม) 700 1 700
Mun Som pa lung (มันสาปะหลังเชื่อม) 700 1 700
Mun Ted (มันเทศเชื่อม) 500 2 1,000
Perk Kuan (เผือกกวน) 42 5 210
Tau Kod (ถั่วตัด) 200 1.50 300
Tua Pep (ถั่วแปป) 200 2 400
Kao neaw-Tad (ข้าวเหนียวตัด) 36 5 180
Total 6,854 13,870
36
Baan Nhom Whan
Remark:
Thus table is information of Ouan Thai dessert that composes of three branches which are
Ouan Thai Dessert at Fah Thai Market, Vean Thai Dessert at Petchburi Restaurant and the Thai
dessert‟ s kiosk that is located at Mung rai monument.
Revenue Per Year
Baht
300,000
250,000
200,000
150,000
100,000
50,000
0
Jan Feb Mar Apr May Jun July Aus Sep Oct Nov Dec
Month 279,00 252,00 279,00 180,00 186,00 270,00 279,00 279,00 270,00 279,00 270,00 279,00
Jan Feb Mar Apr May Jun July Aus Sep Oct Nov Dec
37
Baan Nhom Whan
Indirect Competitor: from market survey founded that bakery shops are indirect competitor of
Baan Nhom Whaan. Bakeries market a product against Thai desserts and there is a large number of
bakery shops such as; Shung Cofee, Pun-Ja (ปั้นจ๋า ), Lepetit, Doi Chang Café and Baan Chee-Vit-Mai
(บ้านชีวิตใหม่ ). There is only one point that can compete with Bann Nhom Whan which is atmosphere
because they are also dining in shop.
 Customer Analysis
Customer can be classified into four groups; it depends on the factors that use to group a
group of customer. After doing market survey, Baan Nhom Whan divides group of customers in to
4 groups which are a group of people who like to eat Thai dessert, people who like to dine in leisure
café, who buy Thai dessert as catering for workshop, rituals, auspicious events and gift set for
special events. People from different group have different favorite but the customer of Baan Nhom
Whan can be both of male and female and income level is not a factor that Baan Nhom Whan use to
consider to divide a group of customer. After Baan Nhom Whan classify a group of customer, Baan
Nhom Whan can response the right products to the customers and most likely with the customers‟
need. Customer can find a general Thai dessert including exquisite Thai dessert at Baan Nhom
Whan. Moreover, customer can choose a package by themselves. All of these, Baan Nhom Whan
wants to response the most satisfaction of the customer. Most people in Chiangrai are always give a
gift to other in New Year celebration so; Baan Nhom Whan is one choice to the customers when
they would like to buy a souvenir or gift.
Moreover, Baan Nhom Whan had asked to people in Chiangrai and founded that majority of
them would like to have a Thai dessert shop in Thai style but Baan Nhom Whan integrates a Thai
style and modern style together. It is called “Thai modern style” to respond the customers‟ need and
make the most satisfy in the thing than Baan Nhom Whan offered.
38
Baan Nhom Whan
STP Analysis
 Segmentation
Psychographic: Life style
Nowadays, there are many people are more easy-going and comfortable and spend their free
time in leisure café such as coffee shop, bakery shop, ice cream shop and beverage shop.
Otherwise many people more concern about health and consumption; less sweet flavor and low
calories. Thus, Baan Nhom Whan provides Thai dessert with less sweet and lower calories than
bakery in leisure café.
Behavioral: Attitude and Occasion
Thais and foreigners more prefer Thai dessert in its flavor and unique characteristics tend to
Thai dessert consumption increase. Many people would like to more buy Thai dessert as the gift
set for giving in special events as well as supporting auspicious occasion, rituals and
refreshment.
 Target market
39
Baan Nhom Whan
Baan Nhom Whan decides target market into 4 markets; Thai dessert lover, people in
leisure café, gift set for special occasion, and refreshment for auspicious ritual or event for
providing exquisite Thai dessert, it is called product specialization. First, Thai desserts
lovers are Thai normally like to eat Thai dessert. Second, people are easy-going and
comfortable or prefer for spending time in leisure café. As the result of these, especially
officers mainly targeted as our target market. Third, consumption occasion many people
prefer Thai dessert gift set for giving in special events, we mainly target travelers as well as
minor targeted of officers. The last selected target market is people who use Thai dessert as
refreshment to support some Thai auspicious rituals, ceremonies and social party such as
wedding, and seminar etc.
 Positioning
Specialized Product: Baan Nhom Whan offers a variety of Thai desserts that means it is width
and depth of desserts that refers to more customers‟ choices. Baan Nhom Whan also offers an
exquisite Thai desserts which are hard to find in Chiangrai market such as; Ja-Mong-kud, Thong-
Aek and Sa-Ney Chan. Nevertheless the customer can find in Baan Nhom Whan. Moreover, the
pattern/shape of some Thai desserts differs from other Thai desserts. It still has a scent of Thai but
looks more modern or it is called “Thai modern” to attract the customers and also crate an image of
Baan Nhom Whan in the customers‟ mind relative to competitors.
40
Baan Nhom Whan
Attractive Atmosphere: Baan Nhom Whan is decorated in modern style that the customer can
dine in in the shop which is exactly different from other Thai dessert shop. There are many
facilitates in the shop such as; wireless network zone, living zone. Moreover, there is sale staff that
will provide services to the customers. The shop is located on Bunpraphakarn Road in Chiangrai
where is a central business district (CBD) is. It draws many people into the area during and after
business hours. It also the hub of transportation and there is a high level of pedestrian traffic
because it is opposite the high school which is Samukkeewittayakom School.
Arousal Promotion: Baan Nhom Whan provides an everyday discount which is 30% discount
between 20:30 p.m. – 21:00 p.m. to create the customers traffic and crate stock out before the shop
closed. Baan Nhom Whan provides a card to collect a point, the condition is, when the customers
buy 100 baht complete of more than that, they will get 1 point and they must collect 10 points
completely then Baan Nhom Whan will give them a premium.
Brand Equity
Marketing Mix Strategy
41
Baan Nhom Whan
 Product Strategy
Baan Nhom Whan is very please to offer a classic Thai desserts to the customers. There are
six types of Thai dessert;
1. Churning type; Look-Chup, Ta-Go

2. Syrupy type; Thong-Yib, Thong-Yod, Med-Kanoon, Foi-Thong
3. Baking type; Sa-nay Chan, Ja-Mong_kud, Thong-Aek
4. Boil type; Kanom-Tom
5. Freeze type; Fancy Jelly
6. Steam type; Kanom-Chan, Kaoniew-moon, Kanom-sod-sai, Kanom-Morkeang
There are width varieties of Thai desserts that customers can choose but there are some
kinds that have more depth such as Kanom-chan, Fancy jelly. And a pattern of Baan Nhom Whan‟s
Thai desserts are quite different from other competitors. It is called “Product Differentiation
Strategy”. Moreover, Baan Nhom Whan uses an attractive packaging to attract the customers by
providing a set of Thai desserts in special occasion, refreshment for workshop/seminar and
auspicious rituals.
Example of Baan Nhom Whan packaging;
42
Baan Nhom Whan
 Price Strategy
Baan Nhom Whan sets product mix pricing strategy based on 2 strategies which are;
Product line pricing and product bundle pricing.
Product line pricing is set the price steps between various products in a product line based
on cost differences between the products, customer evaluation of different features and competitors‟
price. For example, the prices of Syrupy desserts are different such as the price of Foi-Thong VS
the price of Thong-Yib.
Product bundle pricing is a combination of several of products and offer a bundle set in a
reduced price. For example a bundle set fancy jelly.
The example of product line and bundle set
Product line Bundle set
Syrupy type;
Churning type;
Baan Nhom Whan uses cost based pricing approach. It is the simplest pricing method. Cost
based pricing is adding a stand markup to the cost of the product. Baan Nhom Whan sets a price
after know a variable cost, fixed cost and Baan Nhom Whan supposes the expected unit sales and
percent of return on sales that Baan Nhom Whan wants then Baan Nhom Whan will know a make
up price. In addition, we set about 40-70% mark-up (more or less) that is the difference between the
retail price and cost of item. For example, we buy Kha Nhom Chan at cost THB 2 per piece, we sell
THB 5 per piece and then we will get about 60% mark-up per piece.
As follow:
43
Baan Nhom Whan
Product Cost Price Value Customer
% mark-up = Retail price – Cost Retail price = Cost

Retail price 1 - % mark-up
 Place Strategy
Baan Nhom Whan is located at central business district (CBD). There are many people into
the area during and after business hours. It also the hub of transportation and there is a high level of
pedestrian traffic because it is opposite the high school which is Samukkeewittayakom School. On
Bunpraphakarn Road, there are a large number of residents living around the area as well.
Moreover, the location of Baan Nhom Whan is easy to access and packing and visibility. Finally,
Baan Nhom Whan is decorated in Modern style where is distinguish from other.
 Promotion Strategy
Baan Nhom Whan launches attractive promotion to the customers which are sales discount
and special events.
Paid Impersonal Communication: Sales Promotion

1. Special event: Baan Nhom Whan organizes a Thai dessert boot in 5 festivals/celebrations which
are;
 Chiangrai Local Walking Market: Baan Nhom Whan set a boot on every Saturday
Food Festival: around the mid of December Paid Impersonal Communication: Sales Promotion
1. Special event: Baan Nhom Whan organizes a Thai dessert boot in 5 festivals/celebrations which
are;
 Chiangrai Local Walking Market: Baan Nhom Whan set a boot on every Saturday
 Food Festival: around the mid of December
 Thailand GMS Trade Fair and Culture show around January
2. Special Occasion: Baan Nhom Whan offers a special of bundle set which also has a special price
to the customers in any special occasion such as; Birthday, Valentine, New Year and etc.
44
Baan Nhom Whan
3. Promotion Signage Advertising: Baan Nhom Whan uses a promotion poster which is a discount
signage to attract the customers to pay more attention on the shop by vinyl displays. Moreover
Brochures are used to be well-known.
4. Free taste: We offer free taste for reinforcing word-of-mouth which is effectively matter for
restaurant and café business.
5. Shop Atmosphere: Baan Nhom Whan is decorated in Modern Style including shop layout,
display, and color, lighting and sound. All of these crate an image in the customers‟ mind.
6. Public relation: Social activities support our policies for strengthening Baan Nhom Whan image
and creating customer loyalty as well.
Paid Personal Communication: Personal selling & M-commerce

1. Personal Selling: Baan Nhom Whan serves customers by friendly and well-trained sales staff as
personal selling to give extra information about Thai dessert and providing customer services. It is a
way to create an impressive shopping experience to the customers as well.
2. M-Commerce: Baan Nhom Whan uses a telephone as distribution channel by receiving an order
from the customer and Baan Nhom Whan will deliver it in limit area (10 kilometers distance and
THB 200 of payment). It creates a comfortable to the customer by do not want to go to the shop
anymore.
45
Baan Nhom Whan
 Marketing Activities
Activities Objectives Description Cost (฿) Duration
A: 120 mini sets/time included;

- Kha-Nhom-Chan (ขนมชั้นกุหลาบ)
120 pcs. @ 2.25 = 270

- Hed Cone (เห็ดโคน)
120 pcs. @ 0.75 = 90

- Fancy Jelly 820
 To let the
120 pcs. @ 1.5 = 180
customers try our
- Khao-Nhiew-Mool (ข้าวเหนียวมูล)
products and brand
 To be better 120 pcs. @ 1.5 = 180
known in market - Banana leaf pinned by small
 To make the wooden clips = 100
customer B: 120 mini sets/time included;
impression and - Kra-Chou-Srida (กระเช้าสีดา)

1. Free Taste If any
relation 120 pcs. @ 2.2 = 264
 To be - Hed Cone (เห็ดโคน)
recognized by the
120 pcs. @ 0.75 = 90
customer
- Fancy Jelly 840
 To stimulate our
120 pcs. @ 1.5 = 180
sales and more
- Look Chup (ลูกชุบ)
customer traffic in
our shop 240 pcs. @ 0.85 = 204
- Banana leaf pinned by small
wooden clips = 100
C: 200 mini sets/time included;
1,260
200 pcs. @ 2.2 = 440
- Fancy Jelly
46
Baan Nhom Whan
200 pcs. @ 1.5 = 300

- Khao-Nhiew-Keaw
(ข้าวเหนียวแก้ว) 200 pcs @ 1 = 200
- Kha-Nhom-Tom (ขนมต้ม)
200 pcs @ 0.85 = 170

wooden clips = 150
2. Print Ads.
2.1 Brochure 120 grams two-side Coated Paper
Once time a
 To be @ 3 ฿ x 2,000 sheets printed by 6,000
year
recognized by
Bordin Printing Co;Ltd
customer
2.2 Inkjet  To promote our - Baan Nhom Whan 700
Vinyl Display shop (include easel) 60 cm. x 1.6 m.
 To promote - X-Mas & New Year Folding 200
month‟s promotion Display 60 cm. x 1.6 m.
of our shop - Baan Nhom Whan Folding 200
Every 2
Display 60 cm. x 1.6 m.
years
- Valentine day Folding Display 200
60 cm. x 1.6 m.
- Thai traditional & culture 200
Folding Display 60 cm. x 1.6 m.
3. Events  To be
3.1 Chiang Rai recognized by 1.3 m. @ ฿50 x 2 blocks at Every
100
walking street customer Saturday
Thanalai road organized by CRI
 To promote our municipality
3.2 Food shop
1 m. length @ ฿ 100 x 2 blocks at Dec. 8-17
Festival  To increase
old airport organized by CRI 2,000 (10 days)
sales
municipality Every year
47
Baan Nhom Whan
3.3 Thailand 2 x 2 m.@ ฿ 250 per day at old

Jan. 16-23
GMS Trade
airport organized by CRI
4,000 (8days)
fair & culture
Provincial Administrative Org. &
Every year
show
municipality
 To solve
remaining product
problem as well as
4. Sales
product shelf life (sales*23% Every day
Promotion 20% discount at 6 p.m. – 9 p.m.
concerned Specific (excluded
Notice: Excluded other promotion for
 To increase discount Dec. 31 &
(Discount this time
sales volume time) * 20% Jan. 1)
Sweet Time)
 To attract the
customers‟
interesting
5. Public
Relation
Children Day Contribute 600 children (480 mini 4,200 Only

set B of free taste) at children fair Children
 To create a
(1set:1person) Day
good image of
Baan Nhom Whan 1 day before
Labor Day Contribute labors or officers 1 2,520
 To be Labor Day
mini set C free taste (400 persons)
recognized as
social
Asalha Puja Contribute people who finish
responsibility
Day walking with light candles in hand
organization
around temple 1mini set C free
 To be in Asalha Puja
taste (400 persons in 4 temple; วัด 2,520
customers‟ mind Day
พระสิงห์, วัดพระแก้ว, วัดมิ่งเมือง, วัดกลาง
เวียง)
48
Baan Nhom Whan
6. Sales Promotion in special events

 To stimulate (Sales of gift Jan. 2-11
10% discount of gift set
buying of customer set/3)x10% (10days)
 To increase Buy 1 get 1 free, 5 p.m.-9 p.m.
January ( Sales of
sales (for the same type product)
Jan.x 1.02%
 To make Notice : excluded any promotion, gift set Jan.1 only
time)x50%
customer feel good and catering for this time
February
Sweet  To stimulate
love@Baan buying of customer Every
10% discount of gift set (Sales of gift
Nhom Whan  To increase Feb.8-14
set/4)x10%
(รักหวานๆ@ sales (7 days)
บ้านหน๋มหวาน
 To reinforce
Thai tradition with
Thai dessert at
Baan Nhom Whan
 To increase
April (Sales of gift Apr. 9-18
sales 10% discount of gift set
Songkarn Day set/3)x10% (10 days)
 To be
recognized in the
customers‟ mind
as Thai
conservation shop
[(Sales of gift
 To attract the
set/3)x10%]+
customers‟
August 10% discount gift set and free [฿ 3* (no. of Aug. 9-18
interesting
Mother Day blessing card gift sets ( 10 days)
 To increase
sold/3)]
sales volume
49
Baan Nhom Whan
December 10% discount gift set and free [(Sales of gift

Father Day blessing card set/3)x10%]+
 To attract the Dec. 1-30
X-Mas day [฿ 3* (no. of
customers‟
gift set sold/3]
interesting
New Year  To increase sales

Buy 1 get 1 free, 5 p.m.-9 p.m. ( Sales of
volume Dec. 31
Special time (for the same) Dec.x 1.02%
only
Notice : excluded any promotion time)x50%
50
Baan Nhom Whan
 Marketing Incentives
Marketing incentives of Year 2010
Activities Description Cost (฿) Duration
Contribute people free taste set at ChiangRai Night

Bazaar on Fridays of Jan.
A: 120 mini sets/time (฿ 820)x 5 times included;
120 pcs. @ 2.25 = 270

4,100
- Hed Cone (เห็ดโคน) 120 pcs. @ 0.75 = 90
- Fancy Jelly 120 pcs. @ 1.5 = 180

- Khao-Nhiew-Mool (ข้าวเหนียวมูล) 120 pcs. @ 1.5
= 180
- Banana leaf pinned by wooden clips = 100
Contribute people free taste 400 sets on Baan
1. Free Taste Nhom Whan opening day If any
C: 200 mini sets/time (฿ 1,260) included;
200 pcs. @ 2.2 = 440

- Fancy Jelly
200 pcs. @ 1.5 = 300 2,520
- Khao-Nhiew-Keaw
(ข้าวเหนียวแก้ว) 200 pcs @ 1 = 200
- Kha-Nhom-Tom (ขนมต้ม)
200 pcs @ 0.85 = 170

wooden clips = 150
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Baan Nhom Whan
2. Print Ads.
2.1 Brochure 120 grams two-side Coated Paper @ 3 ฿ x 2,000
Once time a
6,000
sheets printed by Bordin Printing Co;Ltd year
- Baan Nhom Whan (include easel)* 2 1400

2.2 Inkjet 60 cm. x 1.6 m. on Jan. (@ THB 700)
Vinyl Display - Baan Nhom Whan Folding Display 200
60 cm. x 1.6 m. on Jan.
- X-Mas & New Year Folding Display 200 Every 2
60 cm. x 1.6 m. on Jan. years
- Valentine day Folding Display on. Feb 200
60 cm. x 1.6 m.
- Thai traditional & culture Folding Display 200
60 cm. x 1.6 m. on Apr.
3. Events
Every
3.1 Chiang Rai (1.3 m. @ ฿50 x 2 blocks)x 52 weeks at Thanalai 5,200
Saturday
walking street
road organized by CRI municipality
(1 m. length @ ฿ 100) x 2 blocks at old airport Dec. 8-17
3.2 Food
2,000 (10 days)
Festival organized by CRI municipality
Every year
2 x 2 m.@ ฿ 250 per day at old airport organized
3.3 Thailand Jan. 16-23
GMS Trade by CRI Provincial Administrative Org. &
4,000 (8days)
fair & culture municipality
Every year
show
4. Sales
Every day
Promotion (sales*23%
20% discount at 6 p.m. – 9 p.m. (excluded
(Discount Specific discount
Notice: Excluded other promotion for this time Dec. 31 &
Sweet Time) time) * 20%
Jan. 1)
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Baan Nhom Whan

(Sales of gift Jan. 2-11
set/3)x10% (10days)
Buy 1 get 1 free, 5 p.m.-9 p.m.
January
(for the same type product) ( Sales of Jan.x Jan.1 only
Notice : excluded any promotion, gift set and catering for 1.02% time)x50%
this time
February
Every
Sweet love (Sales of gift
10% discount of gift set Feb.8-14
@Baan Nhom set/4)x10%
(7 days)
Whan
[(Sales of gift
August set/3)x10%]+ Aug. 9-18

10% discount gift set and free blessing card
Mother Day [฿ 3* (no. of gift ( 10 days)
sets sold/3)]
December [(Sales of gift
Father Day 10% discount gift set and free blessing card set/3)x10%]+
Dec. 1-30
X-Mas day [฿ 3* (no. of gift
set sold/3]
New Year Buy 1 get 1 free, 5 p.m.-9 p.m.

( Sales of Dec.x Dec. 31
Special time (for the same)
1.02% time)x50% only
Notice : excluded any promotion
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Baan Nhom Whan
1. Print Ads.
sheets printed by Bordin Printing Co;Ltd Once time a

6,000
year
1.2 Inkjet
- Baan Nhom Whan of Year 2012 * 2 400
Vinyl Display
60 cm. x 1.6 m. on Dec.
- Baan Nhom Whan Folding Display of Year 200 Every 2
2012 60 cm. x 1.6 m. on Dec. years
- X-Mas & New Year Folding Display of Year 200
2012 60 cm. x 1.6 m. on Dec.
2. Events
Every
Saturday
walking street
Dec. 8-17
2.2 Food (1 m. length @ ฿ 100) x 2 blocks at old airport
2,000 (10 days)
Every year
2.3 Thailand 2 x 2 m.@ ฿ 250 per day at old airport organized Jan. 16-23
GMS Trade 4,000 (8days)
by CRI Provincial Administrative Org. &
fair & culture Every year
municipality
show
3. Sales Every day
Promotion (sales*23% (excluded
20% discount at 6 p.m. – 9 p.m.
(Discount Specific discount Dec. 31 &
Notice: Excluded other promotion for this time
sweet Time) time) * 20% Jan. 1)
54
Baan Nhom Whan

set/3)x10% (10days)
January
this time
February
Sweet love Every
(Sales of gift
@Baan Nhom 10% discount of gift set Feb.8-14
set/4)x10%
Whan (7 days)

[(Sales of gift

sets sold/3)]
Dec. 1-30
set sold/3]

55
Baan Nhom Whan
Contribute 600 children (600 mini set B of free

taste) at children fair (1set:1person) on Jan.
(Children day)
B: 120 mini sets/time (฿ 840 x 5) included;
- Kra-Chou-Srida(กระเช้าสีดา) 120 pcs.@ 2.2 = 264 4,200

- Fancy Jelly 120 pcs. @ 1.5 = 180

- Look Chup (ลูกชุบ) 240 pcs. @ 0.85 = 204
Banana leaf pinned by wooden clips = 100

Contribute labors or officers 1 mini set C free taste
on May ( Labor day)
1. Free Taste C: 200 mini sets/time (฿ 1,260 x 2) included;
and Public - KhaNhomChan(ขนมชั้นกุหลาบ) If any

relation
200 pcs.@2.2= 440
- Fancy Jelly 200 pcs. @ 1.5 = 300
- Khao-Nhiew-Keaw (ข้าวเหนียวแก้ว)
200 pcs@1 = 200

2,520
- Kha-Nhom-Tom (ขนมต้ม) 200 pcs @ 0.85 = 170
Contribute people free taste set at ChiangRai Night

Bazaar on Fridays of Nov.
A: 120 mini sets/time (฿ 820)x 5 times included; 4,100
120 pcs. @ 2.25 = 270
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Baan Nhom Whan
- Fancy Jelly 120 pcs. @ 1.5 = 180

- Khao-Nhiew-Mool (ข้าวเหนียวมูล) 120 pcs.
@ 1.5 = 180
2. Print Ads.
Once time a
2.1 Brochure 120 grams two-side Coated Paper @ 3 ฿ x 2,000 6,000
year
sheets printed by Bordin Printing Co;Ltd
- Valentine day Folding Display on. Feb 200

2.2 Inkjet
60 cm. x 1.6 m. Every 2
Vinyl Display
- Thai traditional & culture Folding Display 200 years
60 cm. x 1.6 m. on Apr.
3. Events
Every
Saturday
walking street
Dec. 8-17
3.2 Food (1 m. length @ ฿ 100) x 2 blocks at old airport
2,000 (10 days)
Every year
3.3 Thailand 2 x 2 m.@ ฿ 250 per day at old airport organized Jan. 16-23
GMS Trade 4,000 (8days)
by CRI Provincial Administrative Org. &
fair & culture Every year
municipality
show
3. Sales (sales*23% Every day
20% discount at 6 p.m. – 9 p.m.
Promotion Specific discount (excluded Dec.
Notice: Excluded other promotion for this time 31 & Jan. 1)
(Discount Time) time) * 20%
January 10% discount of gift set set/3)x10% (10days)
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Baan Nhom Whan
Buy 1 get 1 free, 5 p.m.-9 p.m. Jan.1 only

(for the same type product)
( Sales of Jan.x
Notice : excluded any promotion, gift set and catering for
1.02% time)x50%
this time
February
Every
Sweet love (Sales of gift
Feb.8-14
@Baan Nhom 10% discount of gift set set/4)x10%
(7 days)
Whan
[(Sales of gift

sets sold/3)]
Dec. 1-30
(30 days)
set sold/3]
( Sales of Dec.x
1.02% time)x50% Dec. 31
only
58
Baan Nhom Whan

on May ( Labor day)
C: 200 mini sets/time (฿ 1,260 x 2) included;
- KhaNhomChan(ขนมชั้นกุหลาบ)
1. Free Taste 200 pcs.@2.2= 440

and Public - Fancy Jelly 200 pcs. @ 1.5 = 300 2,520
relation - Khao-Nhiew-Keaw (ข้าวเหนียวแก้ว)
200 pcs@1 = 200

2. Print Ads.
Once time a
6,000
2.2 Inkjet - Baan Nhom Whan of Year 2014 * 2 400

Vinyl Display 60 cm. x 1.6 m. on Dec.
- Baan Nhom Whan Folding Display of Year 200 Every 2
2014 60 cm. x 1.6 m. on Dec. years
- X-Mas & New Year Folding Display of Year 200
2014 60 cm. x 1.6 m. on Dec.
3. Events
3.1 Chiang Rai (1.3 m. @ ฿50 x 2 blocks)x 52 weeks at Thanalai Every
5,200
walking street Saturday
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Baan Nhom Whan
3.2 Food Dec. 8-17

(1 m. length @ ฿ 100) x 2 blocks at old airport
Festival 2,000 (10 days)
organized by CRI municipality
Every year
3.3 Thailand
2 x 2 m.@ ฿ 250 per day at old airport organized Jan. 16-23
GMS Trade
by CRI Provincial Administrative Org. & 4,000 (8days)
fair & culture
municipality Every year
show
4. Sales Every day
(sales*23%
Promotion 20% discount at 6 p.m. – 9 p.m. (excluded
Specific discount
(Discount Notice: Excluded other promotion for this time Dec. 31 &
time) * 20%
sweet Time) Jan. 1)
set/3)x10% (10days)
January
this time
February
Sweet love Every
(Sales of gift
set/4)x10%
Whan (7 days)

[(Sales of gift
set/3)x10%]+
August [฿ 3* (no. of gift Aug. 9-18
Mother Day ( 10 days)
sets sold/3)]
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Baan Nhom Whan

Dec. 1-30
set sold/3]


on May ( Labor day)
200 pcs.@2.2= 440

- Fancy Jelly 200 pcs. @ 1.5 = 300 2,520
1. Free Taste
and Public 200 pcs@1 = 200
relation - Kha-Nhom-Tom (ขนมต้ม) 200 pcs @ 0.85 = 170
Contribute people who finish walking with light

candles in hand around temple 1mini set C free
taste (400 persons in 4 temple; วัดพระสิงห์, วัดพระแก้ว,
2,520
วัดมิ่งเมือง, วัดกลางเวียง) on Jul. (Asalha Puja Day)
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Baan Nhom Whan
200 pcs.@2.2= 440

- Fancy Jelly 200 pcs. @ 1.5 = 300
200 pcs@1 = 200


2. Print Ads.
Once time a
6,000
2.2 Inkjet - Valentine day Folding Display on. Feb 200

Vinyl Display 60 cm. x 1.6 m.
Every 2
- Thai traditional & culture Folding Display 200
years
60 cm. x 1.6 m. on Apr.
3. Events
Every
Saturday
walking street
(1 m. length @ ฿ 100) x 2 blocks at old airport Dec. 8-17

3.2 Food 2,000
(10 days)
Every year
2 x 2 m.@ ฿ 250 per day at old airport organized

3.3 Thailand Jan. 16-23
GMS Trade by CRI Provincial Administrative Org. &
4,000 (8days)
fair & culture municipality
Every year
show
62
Baan Nhom Whan

set/3)x10% (10days)
January
this time
February
Sweet love Every
(Sales of gift
set/4)x10%
Whan (7 days)

[(Sales of gift

sets sold/3)]
Dec. 1-30
set sold/3]

63
Baan Nhom Whan
Sales forecast
Baan Nhom Whan will use statistic of rate of people in Chiangrai to spending money to
drink and eat per month, rate of number of population in Chiangrai and rate of per household and
we use the population of People in Chiangrai who is officer because they are a target group of our
business as the following table;
Table 3.1 the number of population in Chiangrai
From the table of number of population in Chiangrai; the amount of people in Amuphor
Muang Chiangrai is 226,198 people; it is 18.45% of total population in Chiangrai.
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Baan Nhom Whan
Table 3.2 the number of employee in Chiangrai in 2008
From the table; the number of officers both of private and government, it equal 271,939
people but we want to know only the officers in Aumphor Muang Chiangrai. There fore it equal
50,172 people (271,939*18.45%).
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Baan Nhom Whan
Table 3.3 the average of monthly expenditure per household
From the table; the money that people in Chiangrai spend per month and per household
equal 3,597 Baht, it means that people in Chiangrai spend money for eating and drinking per day
equal 120 baht (3,597/30) but after we deduct the main menu that each household have to spend per
day, it remains around 10 baht for spending in other food.
As the result, now we know about the target group of our product is 50,172 people live in
Aumphor Muang Chiangrai but we need to know about the number of household that spend money
for other food moreover the main menu, it equal 8, 362 households (50,172/6) because the average
of each household has around 6-10 people. The number of household in Aumphor Muang Chiangrai
equal 8,362 households but we have 15% market share of total market so the our target households
about 1,255 households (8,392*15%). Therefore the total money that each household spend to eat
or drink equal 12,550 baht per day, it equal 1,569 pieces per day (15,880/8) the number of 8 come
from the average of Thai dessert price that selling price. Therefore the total amount of Thai dessert
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Baan Nhom Whan
per month is 47,070 pieces and 564,840 pieces per year. The percentage of each month that sold
Thai dessert in small piece will change from the variance of Lung Vean (ลุงแว่น) that sold the Thai
dessert in front of Sri-Trang restaurant. The reason we choose Lung Vean (ลุงแว่น) to compare the
variance in each month because his kiosk located near by our shop. Therefore we think the trend in
each month of Lung Vean (ลุงแว่น) will approximate to Baan Nhom Whan.
Lung Vean's trend of sales in Thai Desserts Sold per

The quantities of Thai desserts sold
month
Sales
From interviewing from Mr. Vean who is the owner of Thai dessert kiosk that is located
nearby Baan Nhom Whan, he said that “At the beginning of the year which is January, the sales is
quite high but at the mid of the year the sales volume decreases and the sales will increase steady
at the end of year by begin at September until December and January also”.
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Baan Nhom Whan
Baan Nhom Whan classifies Thai dessert into 3 groups considering by the cost;
 The first group, the average cost = 1.5 baht consists of Kha-Nhom-Chan (ขนมชั้นกุหลาบ ), Jelly
Fancy(วุ้นแฟนซี ), Saney Chan(เสน่ห์จันทร์ ), Thong Aek(ทองเอก), Kra-Chou-Srida (กระเช้าสีดา), Hed
Cone (เห็ดโคน), Chor Moung (ช่อม่วง), Thong-Yib (ทองหยิบ ), Thong-Tod (ทองหยอด), Med Kha
Nhoon (เม็ดขนุน ), Look Chup (ลูกชุบ ), Ta-go (ตะโก้ ), Kha-Nhom-Tom (ขนมต้ม ), Khao-Nhiew-
Keaw (ข้าวเหนียวแก้ว), Khao-Nhiew-Mool (ข้าวเหนียวมูล)
The average cost 1.5 comes from the total price of these Thai desserts (above) divide by the total
type of Thai dessert.
Equation:
2.2 + 1.5 + 2 + 1.8 + 2.2 + 0.75 + 1.8 + 2 + 1 + 0.75 + 0.85 +1.5 + 0.85 + 1 + 1.5 / 15 = 1.5
 The second group, the average cost = 11 baht consists of Ja Mong Kud(จ่ามงกุฎ ), Foi Thong
(ฝอยทอง)
The average cost 11 comes from the total price of these Thai desserts (above) divide by the total
Equation:
15 + 7 / 2 = 11
 The third group, the average cost = 118 baht consists of Kha-Nhom-Chan Cake (1 pound),
Jelly Cake
Equation:
125 + 110 / 2 = 118
The average cost 118 comes from the total price of these Thai desserts (above) divide by the total
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Baan Nhom Whan
Gift set
 The first part of information show trend of gift set in each month
From ABAC Poll: Attention of people who buy gifts or souvenirs in New Year
festival period in 2009.
The sample size is 2,303 who are 12-60 year old. 54.5% of people attend to buy gifts
and souvenirs to other. 28.2% do not sure and 17.3% do not buy any gift or souvenirs.
Table 3.4 Rate of gifts and souvenirs which are popular

Gifts or souvenirs 2006 2009
New Year Card 46.9% 41.7%
Gift basket 31.1% 36.7%
Dessert and fruit 22.2% 32.6%
Healthy food - 31.4%
Clothes 24.2% 21.4%
Money 24.3% 19.2%
Dolls 13.7% 18.4%
Books 10.0% 10.2%
Notebooks 8.3% 9.1%
accessory 8.1% 6.0%
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Baan Nhom Whan
Table 3.5 Rate of gifts and souvenirs expense
1 Less than 500 baht 43.8

2 501-1,000 baht 19.7
3 1,001-2,000 baht 11.9
4 2,001-3,000 baht 3.9
5 More than 3,000 20.7
http://www.ryt9.com/s/abcp/493149
From the table 3.4 rates of gift and souvenirs; now we know about growth rate that
change between 2006-2009 about the gift and souvenirs which are dessert. It is according to Baan
Nhom Whan because we sell Thai dessert gift set also.
From the table 3.5 rate of gift and souvenirs expense; it is according to the price of Baan
Nhom Whan‟s gift set because the average price of gift set is 295 baht, it is less than 500 baht so the
trend in each year will be increase.
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Baan Nhom Whan
As the following graphs below show the special occasion that people would like to give gift
set to other people;
Giving Occasion
Birthday 31.17%
SongKarn 16.67%
Anniversary 13.33%
Father/Mother Day
23.33%
New Year Year 45%
Valentine 17.5%
Teacher Day 3.33%
From this graph, Baan Nhom Whan will get information from survey in down town of
Chiangrai; all of percentage in each occasion comes from the interviewees.
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Baan Nhom Whan
Table 3.6 the detail of annual festival that relate to purchasing Thai dessert
Month Situation
January  New Year's Days
 Children Day
 Teacher Day
 Birthday
 Anniversary Day
 Housewarming Day
February  Chinese New Year
 Valentine's Day
 Birthday
 Anniversary Day
March  Birthday
 Anniversary Day
April  Songkran Festival Day
 Family Day
 Birthday
 Anniversary Day
May  Birthday
 Anniversary Day
June  Birthday
 Anniversary Day
July  Birthday
 Anniversary Day
August  H.M. The Queen's Birthday
 Birthday
 Anniversary Day
September  Birthday
 Anniversary Day
October  Birthday
 Anniversary Day
November  Birthday
 Anniversary Day
December  H.M. The King's Birthday
 New Year's Eve
 Christmas
 Birthday
 Anniversary Day
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Baan Nhom Whan
This table shows about the probability that customer buy our product on these occasion.
Baan Nhom Whan uses special occasion in each month to forecast amount of gift set that can sell in
each month because the minor target of gift set of Baan Nhom Whan is officers who buy gift set
depend on the special occasion in each month. As following the graph in below;
The number of the date that people prefer

to give a gift
7
5
Number of day
3 Holiday
0
Jan. Feb. Mar. Apr. May Jun. July Aug. Sep. Oct. Nov. Dec.
From graph, the number of special occasions in each month will different, the amount of
special occasions in January and December are higher than other month. So the amount of gift sets
are sold in these two months will increase than other month.
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Baan Nhom Whan
 The second part of information show the total unit of gift set in a year
Table 3.7 table of number of visitor in Chiangrai
Table 3.8 table of number of target of Baan Nhom Whan
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Baan Nhom Whan
From two tables above, the average all visitors of Chiangrai in each year is 1,305,708 people
so it is equal 3,577 people per day (1,305,708/365) but the target group of Baan Nhom Whan equal
2,665 people per day (the number of target group start from 25-60 years old, it is equal 972,729/365
people per year). It is 74.5% (2,665*100%)/3,577 of total amount of visitors. Therefore the target
market of Baan Nhom Whan who buys the gift set is 2,665 people.
Table 3.9 table of expenditure of visitors who come to Chiangrai
From the table, the average expenditure per day of each visitor who comes to Chiangrai is
2,893 Baht but we think only souvenir expenditure and food and beverage expenditure. The
averages of expenditure of all visitors who come to Chiangrai spend about 1,031 Baht per day and
per person but the expenditure of target group is 768 Baht per day and per person of 2,665 people.
All expenditure in souvenir and food and beverage of target group who comes to Chiangrai
is 2,046,720 Baht per day (768*2,665) then we estimate the percentage of Thai dessert gift set that
our target bought, it is equal 1%. The percentage that our target will buy Thai dessert gift set is
2,046,720 Baht per day so the number of gift set that Baan Nhom Whan can sell per day is 69 set
per day per our entire target. In one year, we can sell Thai dessert gift set is 25,185 set.
75
Baan Nhom Whan
Catering
Table 3.7 the information about catering of famous hotel around Aumphor Muang Chiangrai
(From survey)
Hotel Catering Information
The average seminar that organized
within one month is 6 times but it
depends on the seasoning. Wang Come
Hotel sets 20 baht which is the lowest
price for coffee break and there are
always have at least 20 people who attend
in the seminar. People who are from other
province prefer to organize the seminar in
Wang Come Hotel (โรงแรมวังคา) Chiang Rai because they would like to
travel around Chiang Rai when they
finished their seminar especially in high
season which begins at October to
February. And it is quite popular to
organize the seminar when nearly the end
of his year which is the length of budget
closing with the average number of
participants per seminar is 135.
9 times of seminar is the average of
seminar organizing in Wieng Inn Hotel.
The length of time that the hotel offers a
seminar promotion is March to
September because in the high season
Wieng Inn Hotel (โรงแรมเวียงอินทร์)
they always offer a promotion for
auspicious events such as wedding,
anniversary or party, the reason is they
can up their price rise for this events
rather than seminar. 60 baht is the least
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Baan Nhom Whan
price for their coffee break and there is at

least 20 people who attend in the seminar
as same as Wang Come Hotel the average
number of participants per seminar is
100.
Sean Phu Hotel has an average of
seminar organizing is 8 times per month
and their price is 40 baht for each coffee
break of each person. October to
Saen Phu Hotel (โรงแรมแสนภู) December is the popular month that many
organizations prefer to organize a seminar
because it is a length time of budget
closing the average number of
participants per seminar is 120.
The Mantrini Boutique Resort has an
average seminar organizing is 10 time per
month and their cost of coffee break is 50
baht. There are many size of room that
offers to the customer, so it is popular to
organize the seminar as well. People
prefer to set the seminar at the end of year
that is the time of budget closing. There
The Mantrini Boutique Resort
are both of inside and outside
(โรงแรมมันตรินี)
organization in Chiang Rai that organizes
seminar at the Boutique Resort especially
the organization within Chiang Rai
because there are many facilitates with
the good location that is easy to access.
And the average number of participants
per seminar is 125.
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Baan Nhom Whan
Wang Come Hotel (โรงแรมวังคา)
12
10
Number of seminars
6 Seminar
From this graph; the Sale employee told that the average of seminar of Wang Come Hotel is 6
times in one month and each time this hotel has the attendants around 135 people.
Wieng Inn Hotel (โรงแรมเวียงอินทร์)
14
12
Number of seminars
10
8
Seminar
6
78
Baan Nhom Whan
Saen Phu Hotel (โรงแรมแสนภู)

14
12
Number of seminars
10
8
Seminar
6
From this graph; the Sale employee told that the average of seminar of Wang Come Hotel is 8 times
in one month and each time this hotel has the attendants around 120 people.
The Mantrini Boutique Resort
14
12
The number of seminars
10
8
Seminar
6
79
Baan Nhom Whan
At the result; the average of 4 hotels that have seminar about 8.25 times per month but we
estimate in 9 times per month and each time has participants around 150 people per time. Therefore
it is 1,350 people per month, this amount is total market but Baan Nhom Whan has 10% market
share in this market so it equal 135 people per month. Moreover we think the price per person in
each seminar is 50 Baht so we will get 6,750 baht per month and 81,000 Baht per year. So the total
unit in one year is 1,620 people in one year.
The trend of seminar in each month we will follow from the surveying and the trend will
increase in the period of budget ending since October to January.
The trend of seminar in each month
12
The number of seminars
10
Seminar
6
0
Jan. Feb. Mar. Apr. May Jun. July Aug. Sep. Oct. Nov. Dec.
80
780,525 54,810 3,343,309 5,937,195
Sales
1,569,298 189,254
Total
81
156,105 98,081 789 1,096 11,333 267,404

Units
117,079 233,064 28,107 8,770 802,394 1,189,413

Sales
Dec.
23,416 14,567 117 175 2,720 40,995

Units
101,468 201,989 24,359 8,770 367,764 704,350

Sales
Nov.
20,294 12,624 101 175 1,246.66 34,441

Units
101468.
25 201,989 24,359 8,222 334330.875 670,369
Sales
Oct.
20,294 12,624 101 164 1,133.33 34,317

Units
78,053 155,376 18,738 7,125 267,465 526,757

Sales
Sep.
15,611 9,711 78 143 906.66 26,449

Units
62,442 124,301 14,990 6,029 334,331 542,093

Sales
Aug.
12,488 7,769 62 121 1,133.33 21,574

Units
70,247 139,838 16,864 4,385 234,032 465,366

Sales
Jul.
14,049 8,740 70 88 793.33 23,741

Units
70,247 139,838 16,864 3,289 200,599 430,837

Sales
June
14,049 8,740 70 66 680.00 23,605

Units
70,247 139,838 16,864 2,741 200,599 430,289

Sales
May
14,049 8,740 70 55 680.00 23,594

Units
46,832 93,226 11,243 1,644 267,465 420,409

Sales
Apr.
9,366 5,827 47 33 907 16,179

Units
23,416 46,613 5,621 1,644 133,732 211,027

Sales
Mar.
4,683 2,913 23 33 453.33 8,106

Units
Baan Nhom Whan
23,416 46,613 5,621 1,096 100,299 177,045

Sales
Feb. 4,683 2,913 23 22 340 7,982
Units
15,611 46,613 5,621 1,096 100,299 169,240
Sales
Jan.
3,122 2,913 23 22 340 6,421
Units
5 16 240 50 295
Sale forecast
Price
Cost 1.5 11 118 15 150
Forecast2010
Total
Sales
„ 118 baht
„ 1.5 baht
„ 11 baht
Catering
Product
Gift set
dessert
Thai
953,975 229,020 66,990 4,086,266 7,235,291
Sales
1,899,040
Total
82
190,795 118,690 954 1,340 13,852 325,631

Units
133,557 265,866 32,063 8,039 939,841 1,379,365

Sales
Dec.
26,711 16,617 134 161 3,186 46,808

Units
85,858 170,914 20,612 6,699 204,313 488,395

Sales
Nov.
17,172 10,682 86 134 693 28,766

Units
85,858 170,914 20,612 7,369 81,725 366,477

Sales
Oct.
17,172 10,682 86 147 277 28,364

Units
76,318 151,923 18,322 5,359 286,039 537,961

Sales
Sep.
15,264 9,495 76 107 970 25,912

Units
66,778 132,933 16,031 5,359 245,176 466,278

Sales
Aug.
13,356 8,308 67 107 831 22,669

Units
57,239 113,942 13,741 5,359 81,725 272,007

Sales
Jul.
11,448 7,121 57 107 277 19,011

Units
66,778 132,933 16,031 5,359 81,725 302,827

Sales
June
13,356 8,308 67 107 277 22,115

Units
47,699 94,952 11,451 4,689 122,588 281,379

Sales
May
9,540 5,935 48 94 416 16,031

Units
76,318 151,923 18,322 3,350 367,764 617,676

Sales
Apr.
15,264 9,495 76 67 1,247 26,149

Units
47,699 94,952 11,451 4,689 326,901 485,692

Sales
Mar.
9,540 5,935 48 94 1,108 16,724

Units
Baan Nhom Whan
85,858 170,914 20,612 4,019 490,352 771,755

Sales
Feb.
17,172 10,682 86 80 1,662 29,682

Units
124,017 246,875 29,773 6,699 858,116 1,265,479
Sales
Jan.
24,803 15,430 124 134 2,909 43,400
Units
Price 5 16 240 50 295
Cost 1.5 11 118 15 150
orecast2011
Sales
„ 118 baht
„ 1.5 baht
„ 11 baht
Catering
Product
Gift set
dessert
Total
Thai
1,387,600 2,762,240 333,120 97,440 5,943,660 10,524,060
Sales
Total
83
277,520 172,640 1,388 1,949 20,148 473,645

Units
194,264 386,714 46,637 10,718 1,783,098 2,421,431

Sales
Dec.
38,853 24,170 194 214 6,044 69,475

Units
138,760 276,224 33,312 9,744 118,873 576,913

Sales
Nov.
27,752 17,264 139 195 403 45,753

Units
111,008 220,979 26,650 9,744 118,873 487,254

Sales
Oct.
22,202 13,811 111 195 403 36,722

Units
69,380 138,112 16,656 10,718 118,873 353,740

Sales
Sep.
13,876 8,632 69 214 403 23,195

Units
111,008 220,979 26,650 8,770 356,620 724,026

Sales
Aug.
22,202 13,811 111 175 1,209 37,508

Units
97,132 193,357 23,318 7,795 118,873 440,476

Sales
Jul.
19,426 12,085 97 156 403 32,167

Units
69,380 138,112 16,656 7,795 118,873 350,816

Sales
June
13,876 8,632 69 156 403 23,136

Units
69,380 138,112 16,656 6,821 118,873 349,842

Sales
May
13,876 8,632 69 136 403 23,117

Units
152,636 303,846 36,643 5,846 594,366 1,093,338

Sales
Apr.
30,527 18,990 153 117 2,015 51,802

Units
69,380 138,112 16,656 6,821 118,873 349,842

Sales
Mar.
13,876 8,632 69 136 403 23,117

Units
Baan Nhom Whan
97,132 193,357 23,318 5,846 594,366 914,020

Sales
Feb.
Units 19,426 12,085 97 117 2,015 33,740
208,140 414,336 49,968 6,821 1,783,098 2,462,363
Sales
Jan.
41,628 25,896 208 136 6,044 73,913
Units
Price 5 16 240 50 295
Cost 1.5 11 118 15 150
Forecast2012
Total
Sales
Catering
Product
Gift set
dessert
„ 118
„ 1.5
Thai
baht
baht
baht
„ 11
1,647,775 3,280,160 395,580 115,710 7,058,096 12,497,321
Sales
Total
84
329,555 205,010 1,648 2,314 23,926 562,453

Units
230,689 459,222 55,381 12,728 2,117,429 2,875,449

Sales
Dec.
46,138 28,701 231 255 7,178 82,502

Units
164,778 328,016 39,558 11,571 141,162 685,084

Sales
Nov.
32,956 20,501 165 231 479 54,331

Units
131,822 262,413 31,646 11,571 141,162 578,614

Sales
Oct.
26,364 16,401 132 231 479 43,607

Units
82,389 164,008 19,779 12,728 141,162 420,066

Sales
Sep.
16,478 10,251 82 255 479 27,544

Units
131,822 262,413 31,646 10,414 423,486 859,781

Sales
Aug.
26,364 16,401 132 208 1,436 44,541

Units
115,344 229,611 27,691 9,257 141,162 523,065

Sales
Jul.
23,069 14,351 115 185 479 38,199

Units
98,867 196,810 23,735 9,257 141,162 469,830

Sales
June
19,773 12,301 99 185 479 32,836

Units
82,389 164,008 19,779 8,100 141,162 415,437

Sales
May
16,478 10,251 82 162 479 27,451

Units
164,778 328,016 39,558 6,943 705,810 1,245,104

Sales
Apr.
32,956 20,501 165 139 2,393 56,153

Units
82,389 164,008 19,779 8,100 141,162 415,437

Sales
Mar.
16,478 10,251 82 162 479 27,451

Units
Baan Nhom Whan
115,344 229,611 27,691 6,943 705,810 1,085,398

Sales
Feb.
23,069 14,351 115 139 2,393 40,066

Units
Sales
247,166 492,024 59,337 8,100 2,117,429 2,924,056
Jan.
49,433 30,752 247 162 7,178 87,772
Units
Price 5 16 240 50 295
Cost 1.5 11 118 15 150
Forecast2013
Total
Sales
Catering
Product
Gift set
dessert
„ 118
„ 1.5
Thai
baht
baht
baht
„ 11
1,994,675 3,970,720 478,860 140,070 8,544,011 15,128,336
Sales
Total
85
398,935 248,170 1,995 2,801 28,963 680,864

Units
279,255 555,901 67,040 15,408 2,563,203 3,480,807

Sales
Dec.
55,851 34,744 279 308 8,689 99,871

Units
199,468 397,072 47,886 14,007 170,880 829,313

Sales
Nov.
39,894 24,817 200 280 579 65,769

Units
159,574 317,658 38,309 14,007 170,880 700,428

Sales
Oct.
31,915 19,854 160 280 579 52,787

Units
99,734 198,536 23,943 15,408 170,880 508,501

Sales
Sep.
19,947 12,409 100 308 579 33,342

Units
159,574 317,658 38,309 12,606 512,641 1,040,787

Sales
Aug.
31,915 19,854 160 252 1,738 53,918

Units
139,627 277,950 33,520 11,206 170,880 633,184

Sales
Jul.
27,925 17,372 140 224 579 46,240

Units
99,734 198,536 23,943 11,206 170,880 504,299

Sales
June
19,947 12,409 100 224 579 33,258

Units
139,627 277,950 33,520 9,805 170,880 631,783

Sales
May
27,925 17,372 140 196 579 46,212

Units
179,521 357,365 43,097 8,404 854,401 1,442,788

Sales
Apr.
35,904 22,335 180 168 2,896 61,483

Units
99,734 198,536 23,943 9,805 170,880 502,898

Sales
Mar.
19,947 12,409 100 196 579 33,230

Baan Nhom Whan
Units
139,627 277,950 33,520 8,404 854,401 1,313,903

Sales
Feb.
27,925 17,372 140 168 2,896 48,501

Units
299,201 595,608 71,829 9,805 2,563,203 3,539,647
Sales
Jan.
59,840 37,226 299 196 8,689 106,250
Units
Price 5 16 240 50 295
Cost 1.5 11 118 15 150
Forecast2014
Sales
Gift set
Caterin
Produc
dessert
Total
„ 118
„ 1.5
Thai
g
baht
baht
baht
t
„ 11
Baan Nhom Whan
Cash Receivable
Cash Receive2010
Product Jan. Feb. Mar. Apr. May June Jul. Aug. Sep. Oct. Nov. Dec. Total
Thai dessert
„ 1.5 baht 0 15,611 23,416 23,416 46,832 70,247 70,247 70,247 62,442 78,053 101,468 101,468 663,446
„ 11 baht 0 46,613 46,613 46,613 93,226 139,838 139,838 139,838 124,301 155,376 201,989 201,989 1,336,234
„ 118 baht 0 5,621 5,621 5,621 11,243 16,864 16,864 16,864 14,990 18,738 24,359 24,359 161,147
Catering 0 1,096 1,096 1,644 1,644 2,741 3,289 4,385 6,029 7,125 8,222 8,770 46,040
Gift set 0 100,299 100,299 133,732 267,465 200,599 200,599 234,032 334,331 267,465 334,331 367,764 2,540,915
Total 0 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 4,747,782
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Baan Nhom Whan
Cash Receive2011
Thai
dessert
„ 1.5 baht 117,079 124,017 85,858 47,699 76,318 47,699 66,778 57,239 66,778 76,318 85,858 85,858 937,497
„ 11 baht 233,064 246,875 170,914 94,952 151,923 94,952 132,933 113,942 132,933 151,923 170,914 170,914 1,866,238
„ 118 baht 28,107 29,773 20,612 11,451 18,322 11,451 16,031 13,741 16,031 18,322 20,612 20,612 225,064
Catering 8,770 6,699 4,019 4,689 3,350 4,689 5,359 5,359 5,359 5,359 7,369 6,699 67,721
Gift set 802,394 858,116 490,352 326,901 367,764 122,588 81,725 81,725 245,176 286,039 81,725 204,313 3,948,819
Total 1,189,413 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 7,045,340
87
Baan Nhom Whan
Cash Receive2012
Thai
dessert
„ 1.5 baht 133,557 208,140 97,132 69,380 152,636 69,380 69,380 97,132 111,008 69,380 111,008 138,760 1,326,893
„ 11 baht 265,866 414,336 193,357 138,112 303,846 138,112 138,112 193,357 220,979 138,112 220,979 276,224 2,641,392
„ 118 baht 32,063 49,968 23,318 16,656 36,643 16,656 16,656 23,318 26,650 16,656 26,650 33,312 318,546
Catering 8,039 6,821 5,846 6,821 5,846 6,821 7,795 7,795 8,770 10,718 9,744 9,744 94,760
Gift set 939,841 1,783,098 594,366 118,873 594,366 118,873 118,873 118,873 356,620 118,873 118,873 118,873 5,100,403
Total 1,379,365 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 9,481,994
88
Baan Nhom Whan
Cash Receive2013
Thai
dessert
„ 1.5 baht 194,264 247,166 115,344 82,389 164,778 82,389 98,867 115,344 131,822 82,389 131,822 164,778 1,611,351
„ 11 baht 386,714 492,024 229,611 164,008 328,016 164,008 196,810 229,611 262,413 164,008 262,413 328,016 3,207,651
„ 118 baht 46,637 59,337 27,691 19,779 39,558 19,779 23,735 27,691 31,646 19,779 31,646 39,558 386,836
Catering 10,718 8,100 6,943 8,100 6,943 8,100 9,257 9,257 10,414 12,728 11,571 11,571 113,700
Gift set 1,783,098 2,117,429 705,810 141,162 705,810 141,162 141,162 141,162 423,486 141,162 141,162 141,162 6,723,765
Total 2,421,431 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 12,043,303
89
Baan Nhom Whan
Cash Receive2014
Thai
dessert
„ 1.5 baht 230,689 299,201 139,627 99,734 179,521 139,627 99,734 139,627 159,574 99,734 159,574 199,468 1,946,109
„ 11 baht 459,222 595,608 277,950 198,536 357,365 277,950 198,536 277,950 317,658 198,536 317,658 397,072 3,874,042
„ 118 baht 55,381 71,829 33,520 23,943 43,097 33,520 23,943 33,520 38,309 23,943 38,309 47,886 467,201
Catering 12,728 9,805 8,404 9,805 8,404 9,805 11,206 11,206 12,606 15,408 14,007 14,007 137,390
Gift set 2,117,429 2,563,203 854,401 170,880 854,401 170,880 170,880 170,880 512,641 170,880 170,880 170,880 8,098,237
Total 2,875,449 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 14,522,979
90
Baan Nhom Whan
Conclusion
Our market analysis‟s information comes from questionnaires. The general environment
analysis combines with politic, economic, technology, and social factor, all of four factors affect
with our business so we must get ready to handle with general environment change. There are direct
and indirect competitors of Baan Nhom Whan. Kiosk is a direct competitor. Bakery, coffee shop,
and milk shop are our indirect competitor. We are new entry in the market so the shop must share
market with our competitors. The market share rate of Baan Nhom Whan is 15% of total Thai
dessert market in Chiangrai. 15% of market share that we get must increase when our business is
well-known. In addition, we classified our customers into four groups as known as our target
market, it is called product specialization. Baan Nhom Whan‟s segmentation consists of
psychographic and behavioral. Positioning of our business is in specialized product, attractive
atmosphere, and arousal promotion. Baan Nhom Whan knows about segmentation, target market,
and position well, we can increase sale by focus right customer group and know our position. Our
Thai desserts are quite different from other competitors. It is called “Product Differentiation
Strategy”. Baan Nhom Whan sets product mix pricing strategy based on 2 strategies which are
product line pricing and product bundle pricing. Our place strategy is located at central business
district. Promotion strategy of Baan Nhom Whan consists of paid impersonal communication and
paid personal communication. We try to create the promotions that attract to our customer which
suit with our business and create marketing activities to support customer relationship. In addition,
Baan Nhom Whan try to do effective strategies and marketing incentives because we needed to be
well-known in market as new entrance that can affect sales and market share. Our project forecast
sale, we use statistic of rate of the number of population in Chiangrai, the number of employee in
Chiangrai in 2008, the average of monthly expenditure per household, and other information which
relate with the sale to forecast sale. We forecast sale because we want to estimate the amount of
product that we will order.
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Baan Nhom Whan
Chapter 4
Technical Analysis
 Production and Operations Analysis

Product Characteristics
Baan Nhom Whan provides Thai dessert into two ways; Thai dessert is sold in our
shop and Thai dessert is set for catering. The kind of Thai dessert in two situations are
difference because Thai dessert is sold in our shop will be general, it is consumer well-know
but Thai dessert is set for catering will be the particular use in ritual or ceremonies. There
are more detail of each Thai dessert both of general and particular. Moreover in general of
Thai dessert we sub divide into two types; mundgerecht Thai dessert and package.
 Thai dessert that Baan Nhom Whan provide in mundgerecht;
Ka-Nhom Chan Cake (ขนมชั้นเค้ก)
Kanom-chan Cake is a big green Ka-Nhom-chan. There are many shapes such as
circle and square. It is decorated by the rose Ka-Nhom-chan.
Ka-Nhom Chan Ku-Lhab (ขนมชั้นกุหลาบ)
The characteristic looks like rose. There are the different colors.
Fancy Jelly There are many character of jelly depending on the occasion and
customers „trend. For example; Valentine Day, jelly is made in form of heart
pattern or alphabet jelly.
Jelly cake
The jelly cake is a jelly that makes to order from the customers and there are
many cake patterns that Baan Nhom Whan provides to the customer.
Kachaoseeda (กระเช้าสีดา)
It likes a basket that contains sweet copra‟s which has many colors such as;
apple green, pink or white
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Baan Nhom Whan
Ka-Nhom Hed-Cone (ขนมเห็ดโคน)
Its appearance looks like a mushroom by its color is white that is similar to
the real one. Moreover, it is decorated by the green copra.
Ka-Nhom Cho-Moung (ขนมช่อม่วง)
Cho-Moung is made in form of violet rose and it is decorated by romaine.
Ja-Mong-Kud (ขนมจ่ามงกุฎ)
The characteristic looks like the crowd and the color is yellow-gold.
Thong-Aek (ขนมทองเอก)
The color is yellow-gold. Its form is circle and on the top imprints with small
flower. Its color is blond yellow and the flower on toped is dark brown color.
Sa-Ney chan (ขนมเสน่ห์จันทร์)
There is yellow-gold color. Sa-Ney-Chan is similar to Thong-Aek

including pattern and color but its skin is smooth and on the top is
decorated with gold foil.
Thong-Yib (ทองหยิบ)
The characteristic looks like flower or star. The color is yellow-gold.
Thong-Yod (ทองหยอด)
The characteristic is circle. There is yellow-gold color.
93
Baan Nhom Whan
Foy-Thong (ฝอยทอง)
The characteristic looks like fibrous. Foy-Thong is yellow-gold color which is

from yelk.
Med-Kanon (เม็ดขนุน)
The characteristic is oval shape. There is yellow-gold color.
Look- Chup (ลูกชุบ)
The characteristic is the different style like some fruits and vegetables.
Ta-Go (ตะโก้)
The characteristic is square. There are the different tastes such as longan,
lichee and pineapple.
Ka-Nhom Tom (ขนมต้ม)
The characteristic is circle. The colors are white and green which is from
Pandanus leaf.
Kaow-Niew-Kaew (ข้าวเหนียวแก้ว)
There are many colors of Kao Niaw-Keaw that contains in a small plastic
container. And on top, it is decorated by fruits (depending on season).
Kaow-Niew-Moon (ข้าวเหนียวมูล)
There are the different colors and tastes of Kaow-Niew and topping.
 Thai dessert that Baan Nhom Whan provide in package;
94
Baan Nhom Whan
There are five sets that Baan Nhom Whan provides to the customer by considering by the
occasion. Baan Nhom Whan emphasizes on the customers „need and also concern on the group of
customer who would like to buy a gift to other people. The criteria that Baan Nhom Whan uses to
set the price are the quantity of Thai dessert and the pattern of packaging.
Happy Sweet 1: Happy Sweet 1 is the smallest gift set that Baan Nhom
Whan offers to the customer. There are 20 apertures in one box by set in
form of (5x5). It composes of Thong-Yib (ทองหยิบ), Thong-Yod (ทองหยอด),
and Foy-Thong (ฝอยทอง). Its price is 120 Baht and it can keep for 2 days.
Happy Sweet 2: There are 50 apertures in the box (10x5) and many types
of Thai desserts. It composes of Kaow-Niew-Kaew (ข้าวเหนียวแก้ว), Ka-Nhom
Chan Ku-Lhab (ขนมชั้นกุหลาบ), Look- Chup (ลูกชุบ), Ka-Nhom Tom (ขนมต้ม),
and Med-Kanon (เม็ดขนุน). There are 10 pieces of each type Thai dessert that contains in each
aperture. Baan Nhom Whan set the price of Happy Sweet 2 in moderate price which is 200 baht.
Happy Sweet 3: Happy Sweet 3 has a pattern as same as Happy Sweet 2 but
there are more types and quantities of Thai dessert than Happy Sweet 2.
There are 84 apertures in one box, 350 Baht. It contains in the box of (12x7)
and there are Kaow-Niew-Kaew (ข้าวเหนียวแก้ว), Ka-Nhom Chan Ku-Lhab (ขนม
ชั้นกุหลาบ), Look- Chup (ลูกชุบ), Ka-Nhom Tom (ขนมต้ม), and Med-Kanon (เม็ดขนุน), Thong-Yib
(ทองหยิบ), Thong-Yod (ทองหยอด), Foy-Thong (ฝอยทอง) and Kaow-Niew-Moon (ข้าวเหนียวมูล). The price
of Happy Sweet 3 is 350 baht.
Supreme Sweet 1: Supreme Sweet 1 has two classes that contain Thai
desserts. The upper class is contained by Ja-Mong-Kud (ขนมจ่ามงกุฎ),
Thong-Aek (ขนมทองเอก) and Sa-Ney chan (ขนมเสน่ห์จันทร์). The upper class is
95
Baan Nhom Whan
contained by Ka-Nhom Cho-Moung (ขนมช่อม่วง), Ka-Nhom Chan Ku-Lhab (ขนมชั้นกุหลาบ) and
Thong-Yib (ทองหยิบ). And there is only one piece of each Thai dessert that contains in each aperture
that means the total quantity is 18 pieces. The price is 250 baht.
Supreme Sweet 2: There are 3 classes and each class contains of 25 pieces
of Thai dessert and total quantity is 75 pieces. The first class is contained
by 2 pieces of Ja-Mong-Kud (ขนมจ่ามงกุฎ), 3 pieces of Kachaoseeda
(กระเช้าสีดา), 5 pieces of Ka-Nhom Hed-Cone (ขนมเห็ดโคน), Ka-Nhom Cho-
Moung (ขนมช่อม่วง), Med-Kanon (เม็ดขนุน) and Foy-Thong (ฝอยทอง). The second class is contained by
5 pieces of Ka-Nhom Chan Ku-Lhab (ขนมชั้นกุหลาบ), Kaow-Niew-Kaew (ข้าวเหนียวแก้ว), Kaow-Niew-
Moon (ข้าวเหนียวมูล), Fancy Jelly and Thong-Yib (ทองหยิบ). The third class is also contained by 5
pieces of Ka-Nhom Chan Ku-Lhab (ขนมชั้นกุหลาบ), Kaow-Niew-Kaew (ข้าวเหนียวแก้ว), Kaow-Niew-
Moon (ข้าวเหนียวมูล), Fancy Jelly and Thong-Yod (ทองหยอด). The price of Supreme Sweet 2 is 550
baht.
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Baan Nhom Whan
 Thai dessert is set for catering;

The customers can select three pieces of Thai dessert in 40 Baht per person.
There are two conditions as following;
Alternative1: 1 piece of particular Thai dessert & 1 piece of general Thai dessert
Alternative2: 3 piece of general Thai desserts
Particular Thai dessert In general Thai dessert
Ja-Mong-Kud (ขนมจ่ามงกุฎ) Thong-Yib (ทองหยิบ)
Thong-Aek (ขนมทองเอก) Thong-Yod (ทองหยอด)
Sa-Ney chan (ขนมเสน่ห์จันทร์) Foy-Thong (ฝอยทอง)
Ka-Chao-Srida (กระเช้าสีดา) Med-Kanon (เม็ดขนุน)
Keeb-Lumduan (กลีบลาดวน)
Kaow-Niew-Moon (ข้าวเหนียวมูล)
Kaow-Niew-Kaew (ข้าวเหนียวแก้ว)
Ka-Nhom Chan Ku-Lhab (ขนมชั้นกุหลาบ)
Fancy Jelly
Ta-Go (ตะโก้)
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Product / Services Process

Product: Baan Nhom Whan provides specialized Thai dessert with exquisitely attractive
styles to make impressive eating experience for customers. We would like to be the part of
customer special occasion by offering our gift set contained exquisite Thai desert in attractive styles
with charming packaging. Catering, customer can take their favorable order set or refreshment set at
least 3 days ahead of rituals and special events time. Actually the fresh dessert has product shelf life
as day by day to maintain product quality and flavor as well as customers‟ health concerned that‟s
why we give precedence of product shelf life very much. In addition Thai dessert vendors have
been well selected to support our business for properly growing together.
Services Process: Baan Nhom Whan is opened everyday (7:00 a.m. – 21:00 p.m.). We
offer customer to dine in or go, which they are able to choose Thai dessert by themselves
simultaneously affecting price for payment known as self-service, and then take payment at counter
clerk as well as gift set contained self-selected product and package. Otherwise we provide
customer jelly and look-chup designed by them. For M-commerce our product are sold through
telephone ordering, and then delivered according to the condition of distance and price; within 10
km distances and more than THB 200 ordering payment. Baan Nhom Whan is finely decorated in
Thai modern style, and provides comfortable meeting area serving by friendly staff together with
fulfilling facilities.
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Location
In Chiangrai there are many business areas where is crowded and customers traffic. Baan
Nhom Whan is located at 989 Banpaprakan roads, Muang, Chiangrai 57000 where is convenient
place known as the Samakki center is recently popular one of business areas. From survey, we
found that it is about 20% of surveyed people, they prefer convenience- easy to buy or easy to reach
that‟s why Baan Nhom Whan is located over there to reach our target market and acquire more
customer unplanned purchasing.
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Facility Layout
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 Store atmospherics
- Lighting; we use four to five chandeliers for the first floor especially front of shop
and at counter we will use white electric lights that build in ceiling. About the product shelf
we will decorate white electric light in each shelf. Moreover the shop window will be
decorated with orange electric light. About signage of our shop there is white electric light
inside. For mezzanine will be decorated with chandeliers. The restroom will be decorated
with orange wall lamp.
- Color; we will choose the cool colors which are the wall is white color and
decorated with green and brown line wallpaper because it gives the relaxed emotion like
modern style.
- Music; we serve the relaxed emotion by melody music that encourage or attract
directly customers‟ attention.
- Scent; We will use the fresh or natural scent in the store because it will impact on
impulse buying behavior and customer satisfaction by giving fresh and relaxed emotion to
customers.
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Figure 1. First Floor
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Figure2. Second Floor
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Logistics Management
Merchandising: According to Bann Nhom Whan provides fresh Thai dessert as day by day,
only jelly have small stock units tending to have higher transportation cost because daily ordering
and vendors provision are required, meanwhile lower inventory.
Delivery of M-commerce: Customer takes the order through telephone, and then sale staff
provides customer order. After that customer order is delivered by sale staff riding motorcycle
within 45 minutes spent throughout selling process.
Trading program: It is included order processing, account receivable, inventory control,
sale analysis, purchase order, account payable, general ledger and security management required to
support efficient sale system, effective management as well as accurate finance and accounting ( ฿
38,500 ).
Dessert vendor provision: Bann Nhom Whan takes a daily order for fresh deserts about 7
p.m. by sale staff to vendor, and we acquire an order at 6 a.m. of next day. Vendor‟s provision on
time is required. In addition to vendor provision, quality control is required for production,
packaging and delivery according to its trading term and conditions in negotiation issue.
Package vendor provision: We design packages by ourselves then submit together with
taking orders to packaging vendor when it meets order point in appropriate order quantity regarding
sales forecast, customer needs, ABC analysis, package availability and lead time from the vendors.
According to ABC analysis is used to determine which SKUs should be in the plan, how much
backup stock and package availability in each package category is rank ordered by several
performance measures such as sales, gross margin, GMROI, 80-20 rule. In addition to vendor
provision, quality control is required for production according to its trading term and conditions in
negotiation issue.
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By Baan Nhom Whan Baan Nhom Whan Delivery
Packaging vendor Thai dessert Vendor Customers
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Profile of producer (Vendor)
Aj.Sakorn WannaSook
( อาจารย์สาคร วรรณสุข)
Education:
Year 1984 Graduate of The Bachelor of Food and Alimentation, Chakrabongse
Bhuvanarth Technological and Vocational College, Bangkok
Work:
Year 1986 – present Civil professional instructor of food and alimentation (Thai dessert),
Chiang Rai Vocational College, Chiang Rai
Work experiences:
- Year 1994 Chiang Rai social beneficial- well doer of food and alimentation glorification
(คนดีศรีเชียงราย สาขาอาหารและโภชนาการ)
- Chiang Rai Municipal and Cooperative expert

(วิทยากรร่วมกับเทศบาลและสหกรณ์ จ.เชียงราย)
- The committee of Chiang Rai ONE TAMBON ONE PRODUCT (OTOP),

Food and Beverage
- The committee of Chiang Sean Ministry of Labor, Chiang Rai
The trainer of Tonkla Archeep (Thai dessert), Chiang Rai
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Facility Management
Baan Nhom Whan has the facility management both providing the facility for customers and
protection our own shop following;
 True Wi-Fi:
Enjoy life on the move with Wi-Fi by True Move and
experience the ultimate online freedom! With Wi-Fi hi-
speed Internet, now you can enjoy sending and receiving E-
mails, downloading data and information or liaising with
your business partners more rapidly and conveniently anywhere anytime with 20-100 times
faster than typical wireless Internet. Wi-Fi by True Move simplifies your online experience
and enhances your connection speed. Data can be transmitted via wireless network from
access points at the Wi-Fi hotspots to Wi-Fi enabled devices such as PCs, Laptops, PDAs or
mobile phones located within the radius of 300 meters. Wi-Fi by True Move offers the
maximum sending and receiving signals of 4 Mbps and 1 Mbps respectively per one Wi-Fi
account.
Remarks:
- The system automatically disconnects every 90 minutes (session time out).
- One connection to Wi-Fi signal is per one user at a time (1 concurrent).
- Highest sent signal is 4 Mbps and highest received signal is 1 Mbps per one Wi-Fi account
(standard package).
 Telephone processing:
1. Fill out the "New Phone Line Application Form" and press the 'Send Form' button. All
data will be stored in the web site database.
2. TOT officer contacts the applicant to confirm the application.
3. After receiving contact, please go to any TOT office in your area with the following
documents to apply for a new telephone line.
4. Submit all required documents at TOT office according to appointment.
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(Telephone processing and wiring up within building about 3,700 baths per telephone
number)
Note: In case the person applying for new line is not available to process the request,
additional documents are required as follows:
- A proxy for application under the name of that person with tax stamp.
- A personal ID/Passport of the proxy.
 Air-conditioner processing:
Air-condition processing will be done by the company that we will buy air-condition
because price of air-condition will include air-condition processing already.
 Electricity:
Electricity will be plan by us but we will hire electrician to do the processing of
electricity follow our plan.
 True Vision
True Vision that we choose to set up in our shop is knowledge package which has 55
channels. The true vision staffs will set up the equipments that relate with true vision
signal within our shop by them.
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Machine/Tools/ Equipments
- There are many machines that Baan Nhom Whan provides to our customer for making
comfortable and customers‟ satisfy as following the table;
Equipments
Description Amount Price per unit Total price
Air conditioner 3 35,000 105,000
Deep freeze 1 29,000 29,000
Refrigerator 1 12,500 12,500
Television 1 28,900 28,900
Personal computers 2 28,000 56,000
Cash register 1 25,000 25,000
Thai dessert shelf 1 10,900 10,900
Sofa 2 set 30,000 60,000
Sofa Chair 12 6,800 81,600
Japan table 1 1000 1,000
Table 3 3,600 10,800
Bar 1 1000 1,000
Bar’s chair 2 3,000 6,000
Counter 1 20,000 20,000
window shop 1 4,300 4,300
Platforms 1 1,500 1,500
Electric light build in 3 1,200 3,600
Electric light 12 750 9,000
Clear glass in front of the shop 1 6,800 6,800
Jugs 2 750 1,500
Glasses 5 dozens 16 960
Spoons 3 dozens 12 432
Dishes 4 dozens 20 960
Trays 30 400 12,000
Total ฿ 490,252
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Others
Description Amount Price per unit Total price
Light board(advertising board) 1 7,500 7,500
Vinyl board 4 700 2,800
Bookshelves 2 3,800 7,600
Blackboard 1 500 500
Bamboo 16 500 8,000
Bin 6 180 1,080
Broom 2 39 78
Stationary 1 set 5,500 5,500
Kitchen Set 1 set 85,000 85,000
Total ฿118,058
 Organization of Baan Nhom Whan

Employees are an important in our business because if we have a good person to work in a
right position so the business can reach to achievement.
Qualification of each employee in each position

1. Marketing position 1 position
Qualification - Women/Men Bachelor of Business Administration
- More than 25 years old
- Good Personality and creative
- Having Team skill
2. Finance and Account 1 position

Qualification - Women/Men Bachelor of Business Administration, Accountant Major
- Having experience more than 2-3 years
- Having taxation skill
- Having leading skill and good coordinate skill
- Having Accountant program skill
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3. Sales person 1 positions

Qualification - Women/Men who High vocational certificate in Marketing Major
- Having experience more than 1 years
- Good Personality and communication
4. Deliverer 1 person
Qualification - Men who more than vocational certificate
- Having a driven licensing
- Having a good positive thinking and emotional
5. Waitress 2 positions
Qualification - Women who more than vocational certificate
- Having a good personality and communication
- Having a good positive thinking and emotional
6. Housekeeper 1 position
Qualification - Women
- At least 18 years old
- Having diligent and endure
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Salary rate of employees
Position Amount Salary per month Total

Manager 1 20,000 20,000
Marketing 1 12,000 12,000
Accountant 1 12,000 12,000
Sale person 1 8,000 8,000
Deliver Man 1 7,500 7,500
Waitresses 2 7,500 15,000
Housekeeper 1 4,800 4,800
Total per month(฿) 79,300
Total per year(฿) 951,600
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Cost of investment
Source of fund
Loan ฿ 2,000,000
Interest rate 13% year (Bangkok Bank)
Period of credit 5 years
Interest expense ฿ 45,506.146088 per month
Pre operating cost
Description Amount(฿)
Insurance for building 50,000-.
Business registration (฿ 1,000,000) 5,000-.
Prepaid rent (10,000 per month) 30,000-.
*pay for 3 months*
Decoration 300,000-.
Wi-Fi Installing 4,500-.
Telephone Installation 3,700-.
True Vision Installation 2,000-.
Vehicle (Suzuki carry) including special 750,000-.
options
Yamaha Fino S(green) including special 47,000-.
options
Equipments 490,252-.
Other equipments 118,058-.
Total 1,800,510-.
Investment cost with depreciation
- Vehicle (Suzuki carry) including special options ฿ 750,000
- Yamaha Fino S(green) including special options ฿ 47,000
Total ฿ 797,000
- Equipments (except computer) ฿ 434,252
- Office supplier ฿ 118,058

Total ฿ 552,310
- Computer ฿ 56,000
Total ฿ 56,0
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Depreciation
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Administration cost
Baan Nhom Whan divide administration expense into administration cost and selling cost.
The administration is electricity, telephone, water fee, salary, rental fee, etc. and the selling cost is
salary for sale person, marketing activity, and fuel for delivery to customer. As following the excel
below
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Administration Expense
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Selling expense
Selling expense 2010

Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Salesperson salary,
delivery man and
waitress 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 366,000
Marketing expense 31,711.48 11,601.57 10,457.22 29,354.30 20,493.29 20,518.50 22,256.85 38,063.97 24,980.80 31,786.97 33,250.10 152,378.38 426,853
Total 62,211.48 42,101.57 40,957.22 59,854.30 50,993.29 51,018.50 52,756.85 68,563.97 55,480.80 62,286.97 63,750.10 182,878.38 792,853.43

Salesperson salary,
delivery man and
waitress 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 366,000
Marketing expense 104,569.86 48,509.51 23,091.85 41,671.91 13,543.44 14,630.04 13,362.30 31,302.41 25,496.19 17,807.96 23,316.19 178,127.38 535,429.03
Total 135,069.86 79,009.51 53,591.85 72,171.91 44,043.44 45,130.04 43,862.30 61,802.41 55,996.19 48,307.96 53,816.19 208,627.38 901,429.03
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Salesperson salary,
delivery man and
waitress 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 366,000
Marketing expense 206,707.74 42,994.90 16,942.73 71,205.75 19,212.73 16,937.55 21,011.88 47,251.40 17,122.02 23,263.68 31,488.01 323,478.11 837,616.51
Total 237,207.74 73,494.90 47,442.73 101,705.75 49,712.73 47,437.55 51,511.88 77,751.40 47,622.02 53,763.68 61,988.01 353,978.11 1,203,616.51

Salesperson salary,
delivery man and
waitress 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 366,000
Marketing expense 238,378 50,678 19,960 81,702 22,230 22,412 24,811 56,052 20,073 27,466 32,464 384,212 980,438
Total 268,878 81,178 50,460 112,202 52,730 52,912 55,311 86,552 50,573 57,966 62,964 414,712 1,346,438
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Salesperson salary,
delivery man and
waitress 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 366,000
Marketing expense 286,205 61,390 23,983 95,948 32,282 23,898 32,396 71,128 24,141 33,070 39,098 463,656 1,187,195
Total 316,705 91,890 54,483 126,448 62,782 54,398 62,896 101,628 54,641 63,570 69,598 494,156 1,553,195
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Baan Nhom Whan
Conclusion
Baan Nhom Whan provides Thai dessert into two ways such as sales in our shop and
set of catering. The differentiation of packages is size and price. Catering, customer must place an
order at least 3 days before events time according to two conditions. Actually, Thai dessert has
short product shelf life as day by day so we give precedence of product shelf life because maintain
product quality and flavor as well as customers‟ health. Baan Nhom Whan is located at business
area where is convenient place known as the Samakki center. We choose this area because the place
is convenience- easy to buy or easy to reach. Shop opened everyday since 7.00 a.m. to 21.00 p.m.
Customer can choose product and package by themselves which known as self-service and self-
selection. Moreover, they can place an order via telephone, and then delivered according to the
condition of distance and price. We concerns of logistic management because we are a distributor
who distribute the product which is short shelf life. In addition, we have only a supplier; Aj.Sakorn
Wannasook who has more experience in food and alimentation. The reason that Baan Nhom Whan
choose Aj.Sakorn Wannasook is she can provide tasty, exquisitely, clean, and high quality of Thai
dessert within time that we specify. Moreover, Baan Nhom Whan concerns more about customers‟
satisfy so we try to find the options which enhance customers‟ satisfy. There are many machines
that we provide to our customer for making comfortable. We have the facility management both
providing the facility for customers and protection our own shop. In addition, we give precedence
about employees within our organization because if we have a good person to work in a right
position, the business can reach to achievement. There are many cost of investment to do business:
Baan Nhom Whan borrow money 2,000,000 Baht, interest rate is 12% per year which referent from
Bangkok Bank, Period of credit is 5 years, and Interest expense is 44,488.9 Baht per month.
The total cost of pre operating cost is 841,900 Baht and the total depreciation cost is
446,700 per year. Administration cost of Baan Nhom Whan consist of water, electricity, telephone
cost, salary (except sales person), rental fee, Wi-Fi, true vision, maintenance, licensing fee (motor
cycle), licensing fee (mini van), equipment, miscellaneous expenses, signboard fee. Cost of water
and electronic increase continuously because sale increase. In 2010, we spend a lot of signboard fee
about 18,750 so first year have high administration cost than second and third year.
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Chapter 5
Financial Analysis
 Income Statement
 Cash Flow
 Balance Sheet
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Income Statement
Income Statement 2010

Sales 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 1,189,413 5,937,195
Cost of good sold
Beginning
Inventory - 452 464 505 1,098 1,138 1,255 1,223 1,408 1,539 1,756 1,841 12,680
Purchasing goods 91,276 93,177 101,284 220,714 228,369 251,975 245,911 283,561 310,035 354,141 371,012 412,041 2,963,496
Goods available for
sale 91,276 93,629 101,748 221,218 229,468 253,113 247,166 284,784 311,443 355,681 372,769 413,882 2,976,175
Ending inventory 452 464 505 1,098 1,138 1,255 1,223 1,408 1,539 1,756 1,841 2,046 14,725
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 91,023 93,365 101,443 220,320 228,530 252,057 246,143 283,576 310,104 354,124 371,127 412,036 2,963,850
Gross Margin 78,217 83,680 109,583 200,089 201,759 178,780 219,223 258,517 216,653 316,245 333,223 777,377 2,973,345
Selling expenses 62,211 42,102 40,957 59,854 50,993 51,019 52,757 68,564 55,481 62,287 63,750 182,878 792,853
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Administration
expense 69,905 66,908 73,528 66,969 65,026 73,751 65,026 67,030 69,880 67,030 65,033 70,032 820,119
Net operating - - -
income 53,899 25,329 4,902 73,266 85,739 54,010 101,440 122,923 91,292 186,927 204,440 524,467 1,360,373
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
Interest payment 25,000 24,718 24,432 24,143 23,850 23,553 23,253 22,949 22,641 22,329 22,013 21,694 280,573
- - -
EBIT 108,113 79,261 58,548 19,909 32,676 1,243 48,973 70,760 39,437 135,384 153,212 473,559 729,231
Taxation - - - 5,973 9,803 - 14,692 21,228 11,831 40,615 45,964 142,068 292,173
- - -
Net income 108,113 79,261 58,548 13,936 22,873 1,243 34,281 49,532 27,606 94,769 107,249 331,491 437,058
- - - - - - - - - - -
Retain Earning 108,113 187,374 245,922 231,986 209,113 207,870 173,589 124,057 96,451 1,682 105,567 437,058 1,043,533
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Sales 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 1,379,365 7,235,291
Cost of good sold
Beginning
Inventory 2,046 3,290 767 1,257 1,617 738 804 719 1,220 1,409 975 1,286 16,127
Goods available for
sale 662,169 405,952 254,111 325,976 149,704 163,282 146,153 246,808 284,819 198,146 260,589 722,505 3,820,214
Ending inventory 3,290 767 1,257 1,617 738 804 719 1,220 1,409 975 1,286 3,582 17,664
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 659,079 405,385 253,054 324,559 149,166 162,678 145,634 245,788 283,610 197,372 259,502 719,123 3,804,950
Gross Margin 606,400 366,370 232,638 293,117 132,213 140,149 126,373 220,489 254,351 169,106 228,893 660,242 3,430,341
Administration
expense 65,683 67,687 66,809 67,752 65,795 68,895 65,795 67,800 66,900 67,800 65,803 68,928 805,649
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Net operting
income 405,647 219,674 112,238 153,193 22,374 26,124 16,715 90,887 131,454 52,998 109,274 382,686 1,723,263
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
Interest Payment 21,370 21,043 20,711 20,375 20,035 19,691 19,342 18,989 18,632 18,270 17,903 17,532 233,892
- - -
EBIT 355,063 169,417 62,313 103,604 26,875 22,781 31,841 42,684 83,609 5,514 62,157 335,940 1,138,802
Taxation 106,519 50,825 18,694 31,081 - - - 12,805 25,083 1,654 18,647 100,782 366,090
- - -
Net income 248,544 118,592 43,619 72,523 26,875 22,781 31,841 29,879 58,526 3,860 43,510 235,158 772,712
Retain Earning 685,602 804,194 847,812 920,335 893,460 870,679 338,838 368,716 427,243 431,102 474,612 709,770 7,772,363
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Sales 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 2,421,431 10,524,060
Cost of good sold
Beginning
Inventory 3,582 6,393 2,379 922 2,875 922 922 1,170 1,898 922 1,294 1,542 24,820
Purchasing goods 1,283,392 473,506 184,999 578,637 184,503 186,749 236,579 383,033 186,654 262,082 311,540 1,261,693 5,533,368
Goods available for
sale 1,286,975 479,899 187,378 579,559 187,378 187,671 237,501 384,203 188,553 263,004 312,834 1,263,235 5,558,189
Ending inventory 6,393 2,379 922 2,875 922 922 1,170 1,898 922 1,294 1,542 6,269 27,507
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,280,782 477,720 186,656 576,884 186,656 186,949 236,532 382,504 187,831 261,910 311,492 1,257,166 5,533,082
Gross Margin 1,181,581 436,300 163,186 516,454 163,186 163,867 203,944 341,522 165,909 225,344 265,421 1,164,265 4,990,978
Selling expenses 237,208 73,495 47,443 101,706 49,713 47,438 51,512 77,751 47,622 53,764 61,988 353,978 1,203,617
Administration
expense 65,830 67,833 66,957 67,903 66,673 69,773 66,673 68,678 67,778 68,678 66,681 69,808 813,263
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Net operating
income 878,543 294,971 48,787 346,845 46,801 46,657 85,759 195,092 50,509 102,902 136,752 740,479 2,974,098
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
EBIT 832,172 248,981 3,181 301,629 1,980 2,235 41,743 151,486 7,317 60,130 94,406 698,562 2,443,822
Taxation 249,652 74,694 954 90,489 594 671 12,523 45,446 2,195 18,039 28,322 209,569 733,147
Net income 582,521 174,287 2,227 211,140 1,386 1,565 29,220 106,040 5,122 42,091 66,084 488,994 1,710,675
Retain earning 792,291 966,577 968,804 1,179,944 1,181,330 1,182,895 712,115 818,155 823,276 865,368 931,451 1,420,445 11,842,651
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Sales 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 2,875,449 12,497,321
Cost of good sold
Beginning
Inventory 6,269 7,591 2,825 1,095 3,266 1,095 1,242 1,389 2,254 1,095 1,536 1,831 31,489
Goods available
for sale 1,528,282 569,880 221,916 658,409 222,002 252,446 281,950 455,948 223,906 312,317 371,490 1,500,091 6,598,639
Ending inventory 7,591 2,825 1,095 3,266 1,095 1,242 1,389 2,254 1,095 1,536 1,831 7,444 32,664
Other cost of
goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of
goods sold 1,520,891 567,255 221,021 655,343 221,107 251,404 280,760 453,894 223,012 310,981 369,860 1,492,847 6,568,375
Gross Margin 1,403,165 518,143 194,416 589,761 194,331 218,425 242,304 405,887 197,054 267,633 315,225 1,382,602 5,928,947
Administration
expense 66,716 68,721 67,853 68,817 66,881 69,981 66,881 68,888 67,988 68,888 66,891 70,027 818,535
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Net operting
income 1,067,570 368,244 76,102 408,742 74,719 95,532 120,112 250,447 78,493 140,779 185,370 897,863 3,763,974
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,032,816 333,931 42,236 375,328 41,764 63,040 88,090 218,901 47,428 110,202 155,286 868,279 3,377,300
Taxation 309,845 100,179 12,671 112,599 12,529 18,912 26,427 65,670 14,228 33,060 46,586 260,484 1,013,190
Net income 722,971 233,752 29,565 262,730 29,234 44,128 61,663 153,230 33,200 77,141 108,700 607,795 2,364,110
Retain earning 1,643,416 1,877,168 1,906,733 2,169,463 2,198,697 2,242,825 1,804,488 1,957,719 1,990,918 2,068,059 2,176,760 2,784,555 24,820,800
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Sales 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 3,480,807 15,128,336
Cost of good sold
Beginning
Inventory 7,444 9,189 3,420 1,325 3,776 1,682 1,325 1,682 2,729 1,325 1,860 2,216 37,973
Goods available
for sale 1,850,026 689,854 269,355 761,485 340,986 269,778 341,408 552,291 271,045 378,068 449,699 1,815,900 7,989,896
Other cost of
goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of
goods sold 1,841,037 686,635 268,230 757,909 339,504 268,652 339,927 549,763 269,919 376,408 447,683 1,807,089 7,952,756
Gross Margin 1,698,610 627,268 234,668 684,879 292,279 235,646 293,257 491,025 238,581 324,019 381,630 1,673,718 7,175,581
Administration
expense 66,929 68,934 68,069 69,036 67,105 70,205 67,105 69,112 68,212 69,112 67,115 70,254 821,187
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Net operting
income 1,314,976 466,445 112,116 489,394 162,392 111,044 163,256 320,285 115,728 191,338 244,917 1,109,308 4,801,199
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
Interest Payment 6,589 6,077 5,558 5,033 4,501 3,963 3,417 2,865 2,306 1,741 1,168 587 43,806
EBIT 1,285,898 437,879 84,069 461,873 135,402 84,593 137,350 294,932 90,934 167,109 221,261 1,086,232 4,487,531
Taxation 385,769 131,364 25,221 138,562 40,621 25,378 41,205 88,479 27,280 50,133 66,378 325,870 1,346,259
Net income 900,128 306,515 58,848 323,311 94,782 59,215 96,145 206,452 63,653 116,976 154,883 760,363 3,141,272
Retain earning 3,184,683 3,491,199 3,550,047 3,873,358 3,968,140 4,027,355 3,623,500 3,829,952 3,893,605 4,010,581 4,165,464 4,925,826 46,543,710
IRR 36%
NPV 1,397,261
Payback
period 1.79
1.76*12 = 21.12
21.12 - 12= 9.12
Payback period 1 years and 9
months
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In interest earned ratio
Interest payment = 47,580
First year Time interest earned ratio = 15 Times
Second year Time interest earned ratio = 24 Times
Third year Time interest earned ratio = 51 Times
Fourth year Time interest earned ratio = 71 Times
Ffth year Time interest earned ratio = 94 Times

So, Baan Nhom Whan has ability for paying interest in
gradually.
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Profit margin
Profit margin of first year = 7% As you can see, the profit margin of Baan Nhom
Profit margin of Second year = 11% Whan will increase; it means that we can get the
Profit margin of Third year = retune to sales increase.
16%
Profit margin of fourth year = 19%
Profit margin of fifth year = 21%
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Cash Flow
Cash Flow 2010

Year 2010 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Cash flows from
operating activities
Cash received from
customers 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 1,189,413 5,937,195
Deduct: cash payments for
expenses (selling and 1,607,972.
administration) 147,116 99,009 104,486 126,823.20 116,019.44 124,769.65 117,783.00 135,594.42 125,361.25 129,317.42 128,783.05 252,910.33 58
Cash payment for buying
goods 91,276 93,177 101,284 220,714 228,369 251,975 245,911 283,561 310,035 354,141 371,012 412,041 2,963,496
Cash payment for other
cost of goods sold 200 200 200 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 2,400.00
Cash payment for loan 47,580 47,580 47,580 47,579.86 47,579.86 47,579.86 47,579.86 47,579.86 47,579.86 47,579.86 47,579.86 47,579.86 570,958.32
Pledge for rented building
50,000 - - - - - - - - - - - 50,000.00
Business registration
5,000 - - - - - - - - - - - 5,000.00
Net cash flow from - - -
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operating activity 171,932 62,920 42,522 25,092 38,120 6,312 53,893 75,157 43,580 139,130 156,775 476,683 737,369
Cash flows from investing

activities
Cash receive from selling
asset 0 0 0 0 0 0 0 0 0 0 0 0 0
asset 1715510 0 0 0 0 0 0 0 0 0 0 0 1715510
Net cash flow from
investing activity -1715510 0 0 0 0 0 0 0 0 0 0 0 -1715510
Cash flows from

financing activities
Cash receive from owner
equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash receive from loan 2,000,000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,000,000
Net cash flow from
financing activity 2,000,000 - - - - - - - - - - - 2,000,000
Increase (Decrease) in - -
cash 112,558 62,920 42,522 25,092 38,120 6,312 53,893 75,157 43,580 139,130 156,775 476,683 1,021,859
Cash at the beginning of 0.00
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the year 112,558 49,638 7,116 32,208 70,328 76,640 130,533 205,690 249,271 388,401 545,176 -
Cash at the end of the
year 112,558 49,638 7,116 32,208 70,328 76,640 130,533 205,690 249,271 388,401 545,176 1,021,859 1,021,859
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Cash Flow 2011

Cash flows from operating
activities
Cash received from
customers 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 1,379,365 7,235,291
expenses (selling and
administration) 200,753 146,696 120,401 139,924 109,839 114,026 109,658 129,602 122,896 116,108 119,619 277,556 1,707,078
product 660,123 402,662 253,344 324,719 148,087 162,544 145,349 246,089 283,599 196,737 259,614 721,219 3,804,087
Cash payment for other cost
of goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Cash payment for loan 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 570,958
Cash for taxation - - 292,173 - - - - - - - - - 292,173

Net cash flow from - - - -
operating activity 356,823 174,616 228,006 105,253 24,327 21,523 30,780 42,806 83,686 5,852 61,383 332,810 858,595

activities
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Cash receive from selling

asset 0 0 0 0 0 0 0 0 0 0 0 0 0
asset 0 0 0 0 0 0 0 0 0 0 0 0 0
Net cash flow from
investing activity 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash flows from financing

activities
equity 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash receive from loan 0 0 0 0 0 0 0 0 0 0 0 0 0
Dividend 0 0 0 0 0 500,000 - - - - - 500,000 1,000,000

financing activity 0 0 0 0 0 500,000 - - - - - 500,000 1,000,000
Increase (Decrease) in - - - - - -
cash 356,823 174,616 228,006 105,253 24,327 521,523 30,780 42,806 83,686 5,852 61,383 167,190 141,405
Cash at the beginning of
the year 1,021,859 1,378,682 1,553,298 1,325,293 1,430,546 1,406,219 884,696 853,917 896,723 980,408 986,260 1,047,643 1,021,859
Cash at the end of the year 1,378,682 1,553,298 1,325,293 1,430,546 1,406,219 884,696 853,917 896,723 980,408 986,260 1,047,643 880,453 880,453
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Cash Flow 2012

activities
Cash received from
customers 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 2,421,431 10,524,060
administration) 303,037 141,328 114,400 169,609 116,386 117,210 118,185 146,429 115,400 122,441 128,669 423,786 2,016,880
product 1,283,392 473,506 184,999 578,637 184,503 186,749 236,579 383,033 186,654 262,082 311,540 1,261,693 5,533,368
of goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Cash for interest payment 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 47,580 570,958
Cash for taxation - - 366,090 - - - - - - - - 366,090

Net cash flow from - -
operating activity 828,153 251,405 363,426 297,313 1,173 923 37,932 146,784 3,905 54,951 88,925 688,172 2,034,364

activities
Cash receive from selling -
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asset - - - - - - - - - - - -
asset - - - - - - - - - - - - -
Net cash flow from
investing activity - - - - - - - - - - - - -

activities
equity - - - - - - - - - - - - -
Cash receive from loan - - - - - - - - - - - - -
Dividend - - - - - 500,000 - - - - - 500,000 -

financing activity - - - - - 500,000 - - - - - 500,000 1,000,000
cash 828,153 251,405 363,426 297,313 1,173 500,923 37,932 146,784 3,905 54,951 88,925 188,172 1,034,364
the year 880,453 1,708,607 1,960,012 1,596,586 1,893,899 1,895,072 1,394,149 1,432,080 1,578,865 1,582,770 1,637,721 1,726,645 19,286,858
Cash at the end of the year 1,708,607 1,960,012 1,596,586 1,893,899 1,895,072 1,394,149 1,432,080 1,578,865 1,582,770 1,637,721 1,726,645 1,914,817 1,914,817
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Cash Flow 2013

activities
Cash received from
customers 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 2,875,449 12,497,321
administration) 335,594 149,899 118,314 181,019 119,612 122,894 122,192 155,440 118,561 126,854 129,855 484,739 2,164,973
product 1,522,014 562,289 219,091 657,314 218,735 251,352 280,708 454,559 221,652 311,222 369,954 1,498,261 6,567,150
of goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Cash for taxation - - 733,147 - - - - - - - - 733,147

Net cash flow from -
operating activity 1,018,668 325,431 702,894 358,991 29,311 47,805 72,385 202,002 32,073 92,758 137,496 844,670 2,458,694

activities
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asset - - - - - - - - - - - -
asset - - - - - - - - - - - - -
Net cash flow from

activities
equity - - - - - - - - - - - - -
Dividend - - - - - 500,000 - - - - - 500,000 -

financing activity - - - - - - 500,000 - - - - - - 500,000 1,000,000
cash 1,018,668 325,431 702,894 358,991 29,311 452,195 72,385 202,002 32,073 92,758 137,496 344,670 1,458,694
the year 1,914,817 2,933,485 3,258,916 2,556,022 2,915,012 2,944,323 2,492,128 2,564,513 2,766,515 2,798,588 2,891,345 3,028,841 33,064,505
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Cash Flow 2014

activities
Cash received from
customers 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 3,480,807 15,128,336
administration) 383,634 160,824 122,552 195,485 129,887 124,603 130,001 170,739 122,853 132,682 136,713 564,410 2,374,382
product 1,842,582 680,665 265,936 760,160 337,210 268,096 340,083 550,610 268,316 376,743 447,839 1,813,684 7,951,923
of goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Cash for taxation - - 1,013,190 - - - - - - - - 1,013,190

operating activity 1,265,651 424,635 946,560 439,364 116,906 63,820 115,320 271,659 69,552 143,223 196,981 1,054,934 3,215,484

activities
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asset - - - - - - - - - - - -
asset - - - - - - - - - - - - -
Net cash flow from

activities
equity - - - - - - - - - - - - -
Dividend - - - - - 500,000 - - - - - 500,000 -

financing activity - - - - - 500,000 - - - - - 500,000 1,000,000
cash 1,265,651 424,635 946,560 439,364 116,906 436,180 115,320 271,659 69,552 143,223 196,981 554,934 2,215,484
the year 3,373,511 4,639,161 5,063,796 4,117,236 4,556,600 4,673,507 4,237,327 4,352,646 4,624,305 4,693,857 4,837,080 5,034,061 54,203,089
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Balance Sheet
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Conclusion
Financial analysis refers to an assessment of the viability, stability, profitability, solvency,

and liquidity of a business, which consists of income statement, cash flow, and balance sheet.
Income statement, also referred as profit and loss statement (P&L), earnings statement, operating
statement or statement of operations, is a company's financial statement that indicates how the
revenue (money received from the sale of products and services before expenses are taken out, also
known as the "top line") is transformed into the net income (the result after all revenues and
expenses have been accounted for, also known as the "bottom line"). It shows the revenues
recognized for a specific period, and the cost and expenses charged against these revenues,
including write-offs (e.g., depreciation and amortization of various assets) and taxes. The purpose
of the income statement is to show managers and investors about the company made or lost money
during the period being reported. Income statement of Baan Nhom Whan is negative in some month
because our sale increase while our expense stable. Cash flow refers to the movement of cash into
or out of a business. It is usually measured during a specified, finite period of time. Measurement of
cash flow can be used to determine a business's rate of return or value, determine problems with a
business's liquidity, cash flow as an alternate measure of a business's profits when it is believed that
accrual accounting concepts do not represent economic realities, can be used to evaluate the 'quality'
of Income generated by accrual accounting, and evaluate the risks within a financial product. The
total net cash flow is the sum of cash flows that are classified in three areas such as operational cash
flows, investment cash flows, and financing cash flows. Cash flow of Baan Nhom Whan is positive;
it means we have liquidation in our business because have cash on hand. Balance sheet or statement
of financial position is a summary of the financial balances of a sole proprietorship, a business
partnership or a company. Assets, liabilities and ownership equity are listed as of a specific date,
such as the end of its financial year. A balance sheet is often described as a "snapshot of a
company's financial condition". Baan Nhom Whan have total asset equal with total liability and
total equity so our business have enough liquidation. Baan Nhom Whan is a business that well on
financial. Thus, we are a reliable business which is can make profit and can manage the financial
risk of business.
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Chapter 6
Risk Management
At the present day, Thais more concentrate about health that‟s why high sweet Thai
dessert consumption is unfavorable. Thus, Thai dessert producers try to use fructose which is made
of honey or sweet fruit used in production instead of amount of sugar leading to increase more Thai
dessert consumption. Product shelf life together with keeping quality is not chemical contaminant
regarded for production to be longer shelf-life with packaging development as well as modern
package is more attractive and value-added. In addition, Thai dessert is further supported by
governmental agencies and policies. As the result, they tend to increase Thai dessert market
expansion. However, Thai dessert production depends on high professional skills, competencies and
experience of producer, due to complex production and creation, to maintain quality of product that
affects supplier provision. Baan Nhom Whan shop has not been well-known yet which may lead to
affect unpredicted sales, so Thai dessert shop needs to be acceptable by market by strengthening our
positioning as well as appropriate marketing effort. Moreover, there are internal and external risks
that affect our business operation and profit, so we try to reduce risk as much as possible.
100
No. of restaurant and cafe' business (1000 )
90
80
70
60
50
40
30
20
10
0
2002 2004 2006 2008 2010 2012
Year
Restaurant and café business Trend
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Such restaurant and café business- premium, mass and low referred to location with
accommodation and services for customer, which actually restaurant and café business trend is to
grow average by 3 % each year, but regarding to economic recession and social behavior it is
gradually down. As the result, restaurant and café business owner have concerned product and
service value adding including with quality, easy-used and up-to-dating efficient technology and
potential supplier to boost their business up.
Source: The Office of SMEs Promotion (OSMEP)
The External Risk

It is a risk that talking about the external environment that will affect to the business. It
composes of political factor, government policy, economic situation and competition within the
industry and all of these factors; we cannot estimate the situation that what will happen in the
future.
 Political Factor
Because Thailand‟s politic lacks of efficiency in the administration thus it affects to the
decision making process to invest in the business (the investors are not confidence in the economic
that is results from the political uncertainty). From this effect, it causes to have a high rate of
unemployment within country. And the income of people decrease including the economic
recession that causes to people more prefer to save their money and it affects to the overall money is
not running so; the revenue of any business will decrease.
 The risk from the technology advancement

At the future, technology in the main role in the human being and majority of the changing
technology always change the way of business operation. Because many businesses have to bring
new technology into the production process such as; machine, computer and technology of
communication process. If the business will use a new technology in the production process, the
production expenses will be increasing and if the production expense is more than the total sales, it
will have more risk in the business. In conclusion, the business should to be careful for technology
using planning that is suite with the business, production capacity and the customers‟ demand.
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 Thai dessert consumption trend of consumer

Generally Thai dessert is quite sweet taste, many people perceive about it in negative way
that Thai dessert can risk them getting obesity and diabetes, and then they try to avoid Thai dessert
consuming tending to diminish demand of Thai dessert as well as increasing health consumption
trend. Thus, Baan Nhom Whan encourage consumer buying making decision process by product
development in term of ingredients, taste, benefit and nutrition facts together with attractive
promotion according to health consumption trend and simultaneously enhancing Thai dessert
consumption trend.
 Economic risk
Actually unemployment, cost of living, economic recession directly affect cost of
consumption per capita, and then indirectly affect Thai dessert consumption. Because of
complicated production and made of many ingredients and raw material, mostly Thai dessert are
high price. Especially, price sensitive consumer they may not buy, or diminish volume of buying if
product price increase. Thus, we need to accept risk for getting lower profit mark-up or cut of
product size as our business policy according to negotiated term and conditions with vendors
instead of increasing product price when we meet economic recession- increasing price of
ingredients and raw material.
 The similar business competition

Chiang Rai market, there are several Thai dessert businesses that are available in the market
including previous Thai dessert business and new Thai dessert business thus it affects to market
share. So, the business should make them to be different from other competitors and enhance the
value of Thai dessert and specialized Thai dessert to be an outstanding point for making a valuable
brand of Thai dessert business.
 Competitive risk
There are many existing competitors, are kiosks well-known and popular in market.
Thus, Baan Nhom Whan makes competitive advantage in product differentiation, shop atmosphere
and customer service according to our positioning together with creating strong brand image, lead
to new competitors hard enter as well. First, we provide specialized Thai dessert with exquisitely
attractive styles and some kinds of different product together with product shelf life and keeping
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quality concerned. We offer our gift set contained exquisite Thai desert in attractive styles with
charming packaging. Catering, customer can take order their favorable refreshment for ceremony
and special events regarding on-time order delivery. Second, Baan Nhom Whan shop is located in
front of Samakkividhayakhome school opening everyday (7:00 a.m. – 21:00 p.m.). We offer
customer to dine in our shop with comfortable facilities, or take home serving by friendly staff to be
in customer mind. Last, Tele-commerce our product is sold through telephone ordering. We should
stimulate customer with fructose which is made of honey or sweet fruit used in production instead
of amount of sugar to create brand image as well as enhancing Thai dessert consumption according
to health consumption trend.
Joint venture contract with Aj. Sakorn: We make a written commercial agreement with
Aj.Sakorn under regulations according to Baan Nhom Whan and ChiangRai Vocational College
negotiated agreement about 2 years included purchasing terms and conditions, time delivery, order
quantity, product condition, negotiated quality control in production, related commercial
documents, penalty and legal punishment to prevent suppliers‟ problems such as quality of product,
late orders delivery and etc. In the future, Baan Nhom Whan is able to seek for operating as supplier
through producing Thai dessert by our staff known as backward integration strategy.
Baan Nhom Whan is the first Thai dessert shop in Muang, ChiangRai providing specialized
Thai dessert that they are quite hard to buy, and gain competitive advantage by coordinating
potential Thai dessert supplier and dealing with potential organizations, so it is greater bargaining
power of buyer. However, we have to realize about market expansion- expanding branches in
potential location and selling on website known as e-commerce to reach more potential customer in
various markets, and product development- variety and creative design of product. Moreover we
should continuously learn about consumption trend and consumer behavior, and then adapt our
product and services appropriately according to customer needs such as offering herbal beverage,
coffee, tea, nutrient fast food, Thai dessert mixed bakery and others called substitute product to
support consumption trend. Even though we should be flexible for product and service offering
according to customer needs, we still have our strengthen positioning as standing point for
enhancing our business.
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Internal Risk
It is the risk that occurs within the organization which will affect to the business to get a
direct loss such as; the loss that is from the operation and the loss that is from the finance etc.
 The risk of operation time management

This type of risk is the risk of the operation that the vendor cannot send Thai dessert to Baan
Nhom Whan on time and within that time we have set budget already which causes to the goods
delivery delay and the goods will be damage. The shortage or spoil of raw material, impairing of
stock keeping can affect to the losing of the business as well.
 The operation risk

It occurs between the operations because Baan Nhom Whan is just enters in the Chiang Rai
market which is quite high competition when compare with the Thai dessert shop that opens
previously. Thus it is hard to enter into the customers‟ market. For the previous Thai dessert
products that already available in the market, it exactly hard competition, but Baan Nhom Whan is
the only Thai dessert business that have an own style which is dining shop style from this point, it is
more easy to enter into the market when compare with the competitor who will enter into the
market with the tradition style which is kiosk.
Baan Nhom Whan concentrates on the unpredictable losing so, we will make themselves to
be different from other competitors by using shop atmosphere in modern style of shop as
competitive advantage, a specialized pattern Thai dessert, an attractive packaging to be a channel to
reach to the customers.
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 The risk of Thai desserts’ taste

In side of the quality or taste of Thai desserts that Baan Nhom Whan receives from the
vendor might be not uncertainty which causes to the sales is not running in the way that we forecast
which is the most risk for the business. Thus Baan Nhom Whan has to choose the vendor who
offers tasty and clean Thai desserts and the vendor who is reliability to be a vendor for us.
 The management risk

The executive officers of Baan Nhom Whan have not been expert of skillful Thai dessert
producing yet, and lack of professional management that sometimes we still meet some problems.
Thus, executive officers need to learn more about Thai dessert producing and practice by attending
training cooking courses to be more skillful and experienced for encouraging our goals and plans.
 The location risk

Baan Nhom Whan is located in front of Samakkhi VidhayaKhome School called Samakkhi
Center, which actually is business area with more traffic. But it may be less customer traffic in
summer or end of school semester, Baan Nhom Whan should be more promoted or persuade
customer through selling at walking street to encourage more customer for coming Baan Nhom
Wham Shop, decoration or promotion in front of the shop that will be more attractive tending to get
more unplanned buying.
 The catering customer risk

Baan Nhom Whan needs to make contracts with catering customers to ensure catering
orders, and reduce sales problem. For existing catering customer such as หน่วยบ่มเพาะ of MFLU we
should concern about customer relationship by providing appropriate privilege instead of only cut-
off unit price which sometimes we can not do that, to keep them as long-term customer. Moreover
we should expand catering market into many new potential markets such as CRU, governmental
agencies, wedding studio, restaurant and other organizations where have effective number of
catering and seminars, and then deal with them in long-term relationship to reduce risk of catering.
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 The lose and damage risk of organizational operation

In fact, lose and damage may be office supplies, some of product, loss of orders, inventory
as well as finance and accounting generated by visitors, our staff, or someone else, which we can
get loss by costing and time-consuming in these problems. When we meet some problems, we
should investigate and then find out solutions and some appropriate punishment needed. However,
we have to we should usually check stocks, transaction and related issues carefully at least once a
week to know about shop progress in stocks and operation and solve problem immediately.
Otherwise, efficient management information system is required for operating to be more
accurate and easy-used. Thus, we have to train our staff using it. In addition, computer system and
software need to be bought from potential dealer with good services and follow-up to efficiently
improve when system facing problem.
 The lack of information

Actually potential Thai dessert information is quite hard to find because there are less
organization integrating information and less researching that‟s why we are not able to get effective
information used profitably for supporting our business. Customer information is very important for
generating strategies and doing business. Thus, we should integrate potential information of
customer and Thai dessert market as well as industrial information in form of qualitative or
quantitative information by research, questionnaire, observation, etc as much as possible to benefit
doing our business.
 The technical risk

Car and motorcycle for delivery, we pay duty of vehicle Act every year to insure our cabman
and damages when it faces an accident. Moreover we buy them from nice vendors serving good
service that they can check and fix very well if there is some problem generated. However, we
should warn a cabman to drive carefully, notice his driving behavior, and driving license required.
Building, we pay duty of building insurance according to building agreement with its owner to
insure our loss and damage if there is unanticipated situation such as fire, accident etc. Moreover we
need to know call center/telephone number of Electricity, water work, Telecommunication center
and internet service provider called for solving problems whenever there is something wrong of its
operational system affecting our operation as fast as possible. We have to train all staff for
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workplace safety policy and how to use effectively facilities and infrastructure. We also need to
concern about building agreement before doing anything and decoration.
Office equipments, we should buy them from nice vendors serving good post-service that they
can check and fix very well if there is some problem generated and then follow-up. It is also very
good for having office equipments‟ warrantee. We have to train all staff for using office equipments
together with maintenances in the right way and appropriate purposes to be more long-lasting used.
 The risk from the mistake of employee

It will occur because the employee who takes a responsibility for delivery and pick up the
Thai dessert is improvident in driving a car which the employee can be a disable. And it affects to
the Baan Nhom Whan image and the customers will lack a confidence to our shop then the sales
might decrease. However, Baan Nhom Whan officers should concern about staff services training
and incentive stimulation offering to encourage them in efficient working and serving, lead to be
more effective performance.
The mistake of taking an order and payment process such as; giving the change more than
the actual payment and at the time of receiving-sending product that is the quantity is not the same
as the actual order. All of these will affect to product quality and the addition expenses. Thus Baan
Nhom Whan should have a training program provides to the employee to get more understanding to
work with accuracy.
 The product shelf life risk

Thai dessert is short-product shelf life, which is usually low quality and tasty when longer
keeping, sometimes we may meet inventory and spoiled problems, and then getting loss. Thus, we
need to concern about vendor ordering carefully according to sales forecast and selling analysis are
extremely considered day by day in approximate quantity order as much as possible. Available
fresh product will be sold 20% discount at 6.00 – 9.00 p.m. everyday. Only some of dried products
which there is nothing changed in longer keeping can be sold next few days until out of stock,
normally it is not more than one week after that available dried products will be sold 20% discount
as well.
For catering we will take order depending on customer order to reduce product shelf life
problem, sometimes orders can be produced more than ordered quantity that‟s why we can make
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decision to take them to sell or give customer some of them as kindly supplement to create good
customer relationship.
 The risk of promotion

Because our product has exclusive positioning of specialized product offering, shop
atmosphere, personal services and value-added attractive packaging, we can not do marketing effort
too much that will affect Baan Nhom Whan‟s image and positioning of customer perspective.
Otherwise, some appropriate special promotion such as birth day sales promotion, premiums,
membership, etc is necessarily required regarding marketing budget (promotion cost) to stimulate
more shop customer traffic, re-purchasing, unplanned buying as well as sales when we meet bad
situation. However, we have to realize attractive idea generation of product or strategy for new
promotion, and marketing activities should be done appropriately according to our positioning and
necessary situation.
 The risk of pricing

Our product has exclusive positioning of specialized product offering, shop atmosphere,
personal services and value-added attractive packaging leading to customer perceive our product in
high price. Setting high price will affect sales as well as setting low price will be antipathetically
our positioning and customer perspective. Thus, we set price supporting our exclusive positioning
including high cost and complicated producing consideration.
 The risk of cost

If we set higher price when buying at higher cost affecting sales may be decreased due to
less customer buying power, so we have to negotiate with vendor for diminishing product size or
increasing a little bit more amount of producing to reduce cost first, and then finally concern getting
lower profit mark-up as our business police that is better instead of increasing price. Fortunately, if
cost decrease, we can share profit mark-up with vendor and get a little bit more profit mark-up by
selling product at existing price. Anyway, we have to usually concern and check raw material in
market price continuously to benefit for our business.
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Risk management
There are two financial risks which are cost and interest. Our sale is not affected by cost and
interest increasing supporting financial policy. Because of the price of our product quite high, if we
increase price for making more profit, it will be affected to sale decrease and the less market share.
So if cost of our product will increase, it affects to income statement decrease form the rate of
normal cost.
In term of increasing interest, it affects to net income statement because if the parentage of
interest is high the amount of income statement that can get will decrease also.
Financial risk
Risk of increasing cost 5 %
First year, net income 332,342
Second year, net income 652,345
Third year, net income 1,517,101
Fourth year, net income 2,134,301
Fifth year, net income 2,863,009
Risk of increasing cost 10%
Risk of increasing cost 15%
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Risk of interest increasing 17%



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Cost increase 5%

Sales 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 1,189,413 5,937,195
Cost of good sold
Beginning
Inventory - 475 487 528 1,153 1,194 1,312 1,284 1,478 1,610 1,844 1,933 13,299
Goods available for
sale 95,840 98,311 106,430 232,277 240,941 264,588 259,518 299,023 325,691 373,458 391,407 432,525 3,120,009
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 95,565 98,023 106,102 231,324 239,947 263,476 258,435 297,745 324,282 371,814 389,673 430,587 3,106,972
Gross Margin 73,676 79,022 104,925 189,085 190,342 167,361 206,931 244,348 202,475 298,555 314,677 758,826 2,830,223
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Administration
expense 69,905 66,908 73,528 66,969 65,026 73,751 65,026 67,030 69,880 67,030 65,033 70,032 820,119
Net operting - - -
income 58,440 29,987 9,561 62,262 74,323 42,592 89,148 108,754 77,114 169,238 185,893 505,916 1,217,251
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 112,654 83,919 63,207 8,905 21,259 10,176 36,682 56,591 25,259 117,695 134,666 455,008 586,109
-
Taxation - - - 2,672 6,378 3,053 11,005 16,977 7,578 35,308 40,400 136,502 253,767
- - - -
Net income 112,654 83,919 63,207 6,234 14,881 7,123 25,677 39,614 17,681 82,386 94,266 318,506 332,342
- - - - - - - - - - -
Retain Earning 112,654 196,573 259,780 253,547 238,665 245,788 220,111 180,497 162,816 80,430 13,836 332,342 1,604,685
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Sales 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 1,379,365 7,235,291
Cost of good sold
Beginning
Inventory 2,138 3,454 805 1,320 1,698 775 845 755 1,281 1,479 1,023 1,351 16,923
Goods available for
sale 695,267 426,249 266,817 342,275 157,189 171,446 153,461 259,149 299,060 208,054 273,618 758,631 4,011,215
Ending inventory 3,454 805 1,320 1,698 775 845 755 1,281 1,479 1,023 1,351 3,762 18,547
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 692,013 425,644 265,697 340,777 156,614 170,802 152,906 258,068 297,780 207,230 272,468 755,069 3,995,068
Gross Margin 573,466 346,111 219,996 276,899 124,765 132,025 119,101 208,210 240,180 159,247 215,928 624,296 3,240,224
Administration
expense 65,683 67,687 66,809 67,752 65,795 68,895 65,795 67,800 66,900 67,800 65,803 68,928 805,649
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Net operating
income 372,713 199,415 99,595 136,975 14,926 18,000 9,443 78,607 117,284 43,139 96,309 346,740 1,533,146
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 322,129 149,158 49,670 87,386 34,323 30,905 39,113 30,404 69,438 4,345 49,192 299,994 948,684
- - -
Taxation 96,639 44,747 14,901 26,216 10,297 9,272 - 9,121 20,831 1,303 14,757 89,998 296,339
- - - -
Net income 225,490 104,411 34,769 61,170 24,026 21,634 39,113 21,283 48,607 3,041 34,434 209,996 652,345
Retain Earning 557,832 662,243 697,012 758,182 734,156 712,522 173,409 194,692 243,299 240,258 274,692 484,687 5,732,983
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Sales 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 2,421,431 10,524,060
Cost of good sold
Beginning
Inventory 3,762 6,712 2,498 968 3,018 968 968 1,228 1,993 968 1,359 1,619 26,061
Goods available for
sale 1,351,323 503,894 196,747 608,537 196,747 197,055 249,377 403,413 197,980 276,154 328,476 1,326,397 5,836,098
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,344,811 501,596 195,978 605,718 195,978 196,287 248,348 401,620 197,212 274,996 327,057 1,320,014 5,809,616
Gross Margin 1,117,552 412,424 153,864 487,620 153,864 154,529 192,127 322,406 156,527 212,258 249,856 1,101,416 4,714,444
Administration
expense 65,830 67,833 66,957 67,903 66,673 69,773 66,673 68,678 67,778 68,678 66,681 69,808 813,263
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Net operting
income 814,514 271,095 39,464 318,011 37,478 37,319 73,943 175,977 41,127 89,817 121,188 677,630 2,697,564
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 768,143 225,105 6,142 272,795 7,343 7,102 29,926 132,370 2,065 47,045 78,841 635,714 2,167,288
- - - -
Taxation 230,443 67,531 1,843 81,839 2,203 2,131 8,978 39,711 619 14,113 23,652 190,714 650,186
- - - -
Net income 537,700 157,573 4,299 190,957 5,140 4,972 20,948 92,659 1,445 32,931 55,189 445,000 1,517,101
Retain earning 522,388 679,961 675,662 866,618 861,478 856,507 377,455 470,114 468,669 501,600 556,789 1,001,789 7,839,029
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Sales 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 2,875,449 12,497,321
Cost of good sold
Beginning
Inventory 6,582 7,971 2,966 1,150 3,430 1,150 1,304 1,459 2,367 1,150 1,613 1,922 33,063
Goods available
for sale 1,604,697 598,374 233,012 691,329 233,102 265,069 296,047 478,746 235,102 327,933 390,065 1,575,096 6,928,571
Other cost of
goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of
goods sold 1,596,926 595,608 232,062 688,100 232,152 263,965 294,788 476,579 234,152 326,520 388,342 1,567,480 6,896,673
Gross Margin 1,327,130 489,791 183,375 557,004 183,285 205,865 228,276 383,202 185,914 252,094 296,742 1,307,969 5,600,648
Administration
expense 66,716 68,721 67,853 68,817 66,881 69,981 66,881 68,888 67,988 68,888 66,891 70,027 818,535
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Net operting
income 991,536 339,891 65,061 375,985 63,674 82,971 106,084 227,762 67,352 125,240 166,887 823,231 3,435,675
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 956,781 305,578 31,195 342,571 30,718 50,480 74,062 196,216 36,288 94,663 136,803 793,647 3,049,001
Taxation 287,034 91,673 9,358 102,771 9,215 15,144 22,219 58,865 10,886 28,399 41,041 238,094 914,700
Net income 669,747 213,905 21,836 239,800 21,503 35,336 51,843 137,351 25,401 66,264 95,762 555,553 2,134,301
Retain earning 1,171,535 1,385,440 1,407,276 1,647,076 1,668,579 1,703,915 1,255,758 1,393,109 1,418,511 1,484,774 1,580,537 2,136,089 18,252,601
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Sales 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 3,480,807 15,128,336
Cost of good sold
Beginning
Inventory 7,816 9,649 3,590 1,392 3,965 1,766 1,392 1,766 2,865 1,392 1,953 2,327 39,872
Goods available
for sale 1,942,527 724,347 282,823 799,559 358,035 283,267 358,479 579,906 284,597 396,972 472,184 1,906,695 8,389,391
Other cost of
goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of
goods sold 1,933,079 720,957 281,632 795,795 356,469 282,075 356,913 577,241 283,405 395,219 470,057 1,897,433 8,350,273
Gross Margin 1,606,568 592,946 221,266 646,994 275,313 222,224 276,271 463,547 225,095 305,209 359,256 1,583,373 6,778,063
Administration
expense 66,929 68,934 68,069 69,036 67,105 70,205 67,105 69,112 68,212 69,112 67,115 70,254 821,187
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Net operating
income 1,222,934 432,123 98,714 451,509 145,427 97,621 146,270 292,807 102,243 172,527 222,543 1,018,964 4,403,681
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,193,856 403,557 70,668 423,987 118,437 71,170 120,364 267,453 77,448 148,298 198,887 995,888 4,090,013
Taxation 358,157 121,067 21,200 127,196 35,531 21,351 36,109 80,236 23,234 44,489 59,666 298,766 1,227,004
Net income 835,699 282,490 49,467 296,791 82,906 49,819 84,255 187,217 54,213 103,809 139,221 697,122 2,863,009
Retain earning 2,471,789 2,754,279 2,803,746 3,100,537 3,183,443 3,233,262 2,817,517 3,004,734 3,058,947 3,162,756 3,301,977 3,999,098 36,892,086
IRR 26%
NPV 732,878
Payback
period 2.20
2.20*12 = 26.42
26.42-24 = 2.42
months
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Time interest earned ratio

gradually.
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Profit margin
Profit margin of first year

= As you can see, the profit margin of Baan Nhom Whan
6% will increase, it means that we can get the reture to
Profit margin of Second year = 9% sales increse.
Profit margin of Third year = 14%
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Cost increase 10%

Sales 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 1,189,413 5,937,195
Cost of good sold
Beginning
Inventory - 498 511 551 1,208 1,251 1,369 1,345 1,549 1,680 1,932 2,026 13,919
Goods available for
sale 100,403 102,992 111,112 243,336 252,414 276,063 271,871 313,262 339,940 391,235 410,045 451,167 3,263,842
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 100,106 102,682 110,761 242,328 251,363 274,894 270,726 311,914 338,460 389,503 408,220 449,138 3,250,094
Gross Margin 69,134 74,364 100,266 178,081 178,926 155,943 194,640 230,179 188,297 280,865 296,130 740,276 2,687,101
Administration
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expense 69,905 66,908 73,528 66,969 65,026 73,751 65,026 67,030 69,880 67,030 65,033 70,032 820,119
Net operating - - -
income 62,982 34,645 14,220 51,258 62,906 31,173 76,857 94,585 62,935 151,548 167,347 487,365 1,074,129
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - - -
EBIT 117,196 88,577 67,866 2,099 9,843 21,594 24,390 42,422 11,081 100,005 116,120 436,458 442,987
- -
Taxation - - - 630 2,953 6,478 7,317 12,727 3,324 30,002 34,836 130,937 214,988
- - - - -
Net income 117,196 88,577 67,866 1,469 6,890 15,116 17,073 29,696 7,756 70,004 81,284 305,520 227,999
- - - - - - - - - - - -
Retain Earning 117,196 205,773 273,639 275,108 268,218 283,334 266,261 236,565 228,809 158,805 77,521 227,999 2,163,228
189
Baan Nhom Whan

Sales 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 1,379,365 7,235,291
Cost of good sold
Beginning
Inventory 2,230 3,618 844 1,383 1,778 812 885 791 1,342 1,550 1,072 1,415 17,719
Goods available for
sale 728,365 446,547 279,522 358,574 164,674 179,610 160,768 271,489 313,301 217,961 286,648 794,756 4,202,215
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 724,947 445,903 278,339 356,995 164,062 178,926 160,177 270,347 311,951 217,089 285,433 791,015 4,185,185
Gross Margin 540,532 325,851 207,353 260,681 117,317 123,901 111,829 195,930 226,010 149,389 202,963 588,350 3,050,106
Administration
expense 65,683 67,687 66,809 67,752 65,795 68,895 65,795 67,800 66,900 67,800 65,803 68,928 805,649
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Net operting
income 339,779 179,155 86,952 120,757 7,478 9,876 2,171 66,328 103,113 33,281 83,344 310,794 1,343,028
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 289,195 128,899 37,027 71,168 41,771 39,029 46,385 18,125 55,268 14,203 36,226 264,048 758,567
Taxation 86,759 38,670 11,108 21,350 - - - 5,437 16,580 - 10,868 79,214 269,987
- - - -
Net income 202,437 90,229 25,919 49,817 41,771 39,029 46,385 12,687 38,687 14,203 25,358 184,833 488,581
- -
Retain Earning 430,436 520,665 546,584 596,401 554,630 515,601 30,784 18,096 20,591 6,388 31,746 216,580 3,390,742
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Sales 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 2,421,431 10,524,060
Cost of good sold
Beginning
Inventory 3,941 7,032 2,617 1,014 3,162 1,014 1,014 1,287 2,088 1,014 1,423 1,696 27,302
Goods available for
sale 1,415,672 527,889 206,115 637,515 206,115 206,439 261,252 422,623 207,408 289,304 344,117 1,389,558 6,114,008
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,408,840 525,472 205,301 634,553 205,301 205,624 260,165 420,735 206,594 288,081 342,621 1,382,863 6,086,150
Gross Margin 1,053,523 388,548 144,541 458,785 144,541 145,192 180,311 303,291 147,146 199,173 234,292 1,038,568 4,437,910
Administration
expense 65,830 67,833 66,957 67,903 66,673 69,773 66,673 68,678 67,778 68,678 66,681 69,808 813,263
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Net operating
income 750,485 247,219 30,141 289,177 28,155 27,982 62,126 156,862 31,746 76,731 105,623 614,782 2,421,030
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 704,114 201,229 15,464 243,961 16,666 16,440 18,109 113,255 11,446 33,959 63,276 572,866 1,890,754
Taxation 211,234 60,369 - 73,188 - - 5,433 33,977 - 10,188 18,983 171,860 585,231
- - - -
Net income 492,880 140,860 15,464 170,773 16,666 16,440 12,677 79,279 11,446 23,772 44,293 401,006 1,305,523
-
Retain earning 209,460 350,320 334,855 505,628 488,962 472,522 14,801 64,478 53,031 76,803 121,096 522,102 3,184,457
193
Baan Nhom Whan

Sales 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 2,875,449 12,497,321
Cost of good sold
Beginning
Inventory 6,896 8,350 3,107 1,204 3,593 1,204 1,366 1,528 2,480 1,204 1,690 2,014 34,637
Goods available
for sale 1,681,111 626,868 244,108 724,250 244,202 277,691 310,145 501,543 246,297 343,549 408,639 1,650,100 7,258,502
Other cost of
goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,672,960 623,960 243,104 720,857 243,197 276,525 308,816 499,263 245,293 342,059 406,825 1,642,112 7,224,972
Gross Margin 1,251,095 461,438 172,334 524,247 172,240 193,305 214,248 360,518 174,773 236,555 278,259 1,233,337 5,272,349
Administration
expense 66,716 68,721 67,853 68,817 66,881 69,981 66,881 68,888 67,988 68,888 66,891 70,027 818,535
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Net operting
income 915,501 311,539 54,020 343,228 52,629 70,411 92,056 205,078 56,212 109,701 148,404 748,598 3,107,376
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 880,746 277,225 20,154 309,814 19,673 37,920 60,034 173,531 25,147 79,124 118,320 719,014 2,720,702
Taxation 264,224 83,168 6,046 92,944 5,902 11,376 18,010 52,059 7,544 23,737 35,496 215,704 816,211
Net income 616,522 194,058 14,108 216,870 13,771 26,544 42,024 121,472 17,603 55,386 82,824 503,310 1,904,492
Retain earning 638,625 832,683 846,790 1,063,660 1,077,431 1,103,975 645,999 767,470 785,073 840,460 923,284 1,426,594 10,952,044
195
Baan Nhom Whan

Sales 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 3,480,807 15,128,336
Cost of good
sold
Beginning
Inventory 8,188 10,108 3,761 1,458 4,153 1,850 1,458 1,850 3,002 1,458 2,046 2,438 41,771
Purchasing
goods 2,026,840 748,732 292,529 836,176 370,931 294,906 374,091 605,671 295,147 414,417 492,623 1,995,052 8,747,115
Goods
available for
sale 2,035,029 758,840 296,291 837,634 375,085 296,755 375,549 607,520 298,149 415,875 494,669 1,997,490 8,788,886
Ending
inventory 10,108 3,761 1,458 4,153 1,850 1,458 1,850 3,002 1,458 2,046 2,438 9,912 43,495
Other cost of
goods sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of
goods sold 2,025,120 755,278 295,033 833,680 373,435 295,498 373,899 604,719 296,891 414,029 492,431 1,987,778 8,747,791
Gross Margin 1,514,526 558,625 207,865 609,108 258,348 208,801 259,284 436,069 211,609 286,398 336,882 1,493,029 6,380,545
Selling
expenses 316,705 91,890 54,483 126,448 62,782 54,398 62,896 101,628 54,641 63,570 69,598 494,156 1,553,195
196
Baan Nhom Whan
Administratio 66,929 68,934 68,069 69,036 67,105 70,205 67,105 69,112 68,212 69,112 67,115 70,254 821,187
n expense
Net operating
income 1,130,892 397,801 85,313 413,623 128,461 84,198 129,283 265,329 88,757 153,717 200,169 928,619 4,006,163
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
Interest
Payment 6,589 6,077 5,558 5,033 4,501 3,963 3,417 2,865 2,306 1,741 1,168 587 43,806
EBIT 1,101,814 369,236 57,266 386,102 101,472 57,747 103,377 239,975 63,962 129,488 176,512 905,544 3,692,495
Taxation 330,544 110,771 17,180 115,831 30,442 17,324 31,013 71,993 19,188 38,846 52,954 271,663 1,107,749
Net income 771,270 258,465 40,086 270,271 71,030 40,423 72,364 167,983 44,773 90,642 123,559 633,880 2,584,747
Retain
earning 1,697,864 1,956,329 1,996,415 2,266,687 2,337,717 2,378,140 1,950,504 2,118,487 2,163,260 2,253,901 2,377,460 3,011,341 26,508,104
IRR 15%
NPV 29,949
Payback
period 2.91
2.91*12 = 34.93
34.93-24 = 10.93
months
197
Baan Nhom Whan

gradually.
198
Baan Nhom Whan
Profit margin

4% will increase; it means that we can get the return to
Profit margin of Second year = 7% sales increase.
199
Baan Nhom Whan
Cost increase 15%

Sales 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 1,189,413 5,937,195
Cost of good sold
Beginning Inventory - 520 534 574 1,263 1,308 1,426 1,406 1,619 1,750 2,020 2,118 14,538
Goods available for
sale 104,967 107,674 115,794 254,395 263,888 287,539 284,223 327,502 354,188 409,013 428,684 469,810 3,407,676
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 104,647 107,340 115,420 253,332 262,780 286,313 283,017 326,083 352,638 407,193 426,766 467,688 3,393,216
Gross Margin 64,593 69,706 95,607 167,077 167,509 144,524 182,349 216,011 174,119 263,176 277,584 721,725 2,543,979
Administration
200
Baan Nhom Whan
expense 69,905 66,908 73,528 66,969 65,026 73,751 65,026 67,030 69,880 67,030 65,033 70,032 820,119
- - -
Net operting income 67,523 39,304 18,879 40,254 51,490 19,755 64,566 80,416 48,757 133,858 148,801 468,815 931,007
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - - - - -
EBIT 121,737 93,235 72,525 13,103 1,574 33,013 12,099 28,253 3,097 82,315 97,573 417,907 299,865
- - - -
Taxation - - - 3,931 472 9,904 3,630 8,476 929 24,695 29,272 125,372 176,209
- - - - - - -
Net income 121,737 93,235 72,525 9,172 1,102 23,109 8,469 19,777 2,168 57,621 68,301 292,535 123,656
- - - - - - - - - - - -
Retain Earning 121,737 214,972 287,497 296,669 297,771 320,879 312,410 292,633 294,801 237,180 168,879 123,656 2,721,771
201
Baan Nhom Whan

Sales 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 1,379,365 7,235,291
Cost of good sold
Beginning Inventory 2,322 3,783 882 1,446 1,859 848 925 827 1,403 1,620 1,121 1,479 18,516
Goods available for
sale 761,464 466,844 292,228 374,872 172,159 187,775 168,076 283,830 327,542 227,868 299,677 830,881 4,393,216
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 757,881 466,162 290,982 373,213 171,511 187,050 167,449 282,627 326,121 226,947 298,398 826,961 4,375,302
Gross Margin 507,599 305,592 194,710 244,463 109,868 115,777 104,557 183,651 211,839 139,530 189,998 552,404 2,859,989
Administration
expense 65,683 67,687 66,809 67,752 65,795 68,895 65,795 67,800 66,900 67,800 65,803 68,928 805,649
202
Baan Nhom Whan
-
Net operting income 306,846 158,896 74,309 104,539 29 1,752 5,100 54,048 88,943 23,422 70,379 274,848 1,152,911
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 256,261 108,639 24,385 54,950 49,220 47,153 53,656 5,845 41,097 24,062 23,261 228,101 568,450
-
Taxation 76,878 32,592 7,315 16,485 - - - 1,754 12,329 7,219 6,978 68,430 215,544
- - - -
Net income 179,383 76,048 17,069 38,465 49,220 47,153 53,656 4,092 28,768 16,843 16,283 159,671 352,906
- - - - - -
Retain Earning 303,039 379,087 396,156 434,621 385,401 338,248 215,408 211,316 182,548 199,391 183,108 23,437 1,221,343
203
Baan Nhom Whan

Sales 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 2,421,431 10,524,060
Cost of good sold
Beginning Inventory 4,120 7,352 2,736 1,060 3,306 1,060 1,060 1,345 2,183 1,060 1,488 1,773 28,543
Goods available for
sale 1,480,021 551,884 215,484 666,493 215,484 215,822 273,127 441,833 216,836 302,455 359,759 1,452,720 6,391,917
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,472,869 549,348 214,624 663,387 214,624 214,962 271,981 439,850 215,975 301,167 358,186 1,445,711 6,362,684
Gross Margin 989,493 364,672 135,218 429,951 135,218 135,855 168,494 284,176 137,764 186,087 218,727 975,720 4,161,376
Administration
expense 65,830 67,833 66,957 67,903 66,673 69,773 66,673 68,678 67,778 68,678 66,681 69,808 813,263
204
Baan Nhom Whan
Net operting income 686,456 223,343 20,818 260,342 18,832 18,644 50,310 137,747 22,364 63,646 90,059 551,934 2,144,496
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 640,085 177,353 24,787 215,127 25,989 25,777 6,293 94,140 20,828 20,874 47,712 510,018 1,614,220
Taxation 192,026 53,206 - 64,538 - - 1,888 28,242 - 6,262 14,314 153,005 513,480
- - - -
Net income 448,060 124,147 24,787 150,589 25,989 25,777 4,405 65,898 20,828 14,612 33,398 357,012 1,100,739
- - - - - - -
Retain earning 75,378 48,769 23,982 174,571 148,582 122,805 372,790 306,892 327,720 313,108 279,710 77,302 1,079,589
205
Baan Nhom Whan

Sales 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 2,875,449 12,497,321
Cost of good sold
Goods available for
sale 1,757,525 655,362 255,204 757,170 255,302 290,313 324,242 524,340 257,492 359,165 427,214 1,725,105 7,588,434
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,748,995 652,313 254,145 753,614 254,243 289,085 322,844 521,948 256,433 357,598 425,308 1,716,744 7,553,271
Gross Margin 1,175,061 433,085 161,293 491,490 161,195 180,745 200,220 337,833 163,632 221,016 259,776 1,158,705 4,944,050
Administration
expense 66,716 68,721 67,853 68,817 66,881 69,981 66,881 68,888 67,988 68,888 66,891 70,027 818,535
206
Baan Nhom Whan
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 804,712 248,872 9,113 277,057 8,628 25,359 46,006 150,847 14,006 63,584 99,837 644,382 2,392,403
Taxation 241,414 74,662 2,734 83,117 2,588 7,608 13,802 45,254 4,202 19,075 29,951 193,315 717,721
Net income 563,298 174,211 6,379 193,940 6,039 17,752 32,204 105,593 9,804 44,509 69,886 451,067 1,674,682
Retain earning 140,600 314,811 321,190 515,130 521,169 538,921 71,125 176,717 186,522 231,031 300,917 751,984 4,070,118
207
Baan Nhom Whan

Sales 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 3,480,807 15,128,336
Cost of good sold
Goods available for
sale 2,127,530 793,333 309,759 875,708 392,134 310,244 392,620 635,135 311,701 434,778 517,154 2,088,285 9,188,381
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 2,117,162 789,600 308,435 871,566 390,400 308,920 390,886 632,197 310,377 432,840 514,805 2,078,122 9,145,309
Gross Margin 1,422,484 524,303 194,463 571,223 241,383 195,378 242,298 408,590 198,124 267,588 314,508 1,402,685 5,983,027
Administration
expense 66,929 68,934 68,069 69,036 67,105 70,205 67,105 69,112 68,212 69,112 67,115 70,254 821,187
208
Baan Nhom Whan
Net operting income 1,038,850 363,479 71,911 375,738 111,496 70,776 112,297 237,851 75,271 134,907 177,794 838,275 3,608,646
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,009,772 334,914 43,865 348,216 84,507 44,325 86,391 212,497 50,476 110,677 154,138 815,199 3,294,977
Taxation 302,932 100,474 13,159 104,465 25,352 13,297 25,917 63,749 15,143 33,203 46,242 244,560 988,493
Net income 706,841 234,440 30,705 243,752 59,155 31,027 60,474 148,748 35,333 77,474 107,897 570,639 2,306,484
Retain earning 958,825 1,193,265 1,223,970 1,467,722 1,526,876 1,557,904 1,118,377 1,267,125 1,302,458 1,379,932 1,487,829 2,058,469 16,542,752
IRR 4%
NPV - 650,626
Payback
period 4.23
4.23*12 = 50.79
50.79-48 = 2.79
months
209
Baan Nhom Whan

gradually.
210
Baan Nhom Whan
Profit margin

2% will increase, it means that we can get the reture to
Profit margin of Second year = 5% sales increse.
211
Baan Nhom Whan
Interest rate increase 17%

Sales 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 1,189,413 5,937,195
Cost of good sold
Goods available for
sale 91,276 93,629 101,748 221,218 229,468 253,113 247,166 284,784 311,443 355,681 372,769 413,882 2,976,175
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 91,023 93,365 101,443 220,320 228,530 252,057 246,143 283,576 310,104 354,124 371,127 412,036 2,963,850
Gross Margin 78,217 83,680 109,583 200,089 201,759 178,780 219,223 258,517 216,653 316,245 333,223 777,377 2,973,345
Administration
212
Baan Nhom Whan
expense 69,905 66,908 73,528 66,969 65,026 73,751 65,026 67,030 69,880 67,030 65,033 70,032 820,119
- - -
Net operating income 53,899 25,329 4,902 73,266 85,739 54,010 101,440 122,923 91,292 186,927 204,440 524,467 1,360,373
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 111,447 82,573 61,840 16,640 29,429 1,980 45,775 67,587 36,290 132,264 150,121 470,496 690,761
-
Taxation - - - 4,992 8,829 594 13,732 20,276 10,887 39,679 45,036 141,149 283,986
- - - -
Net income 111,447 82,573 61,840 11,648 20,600 1,386 32,042 47,311 25,403 92,585 105,084 329,347 406,775
- - - - - - - - - - -
Retain Earning 111,447 194,020 255,860 244,212 223,612 224,998 192,956 145,645 120,242 27,657 77,428 406,775 1,256,446
213
Baan Nhom Whan

Sales 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 1,379,365 7,235,291
Cost of good sold
Beginning Inventory 2,046 3,290 767 1,257 1,617 738 804 719 1,220 1,409 975 1,286 16,127
Goods available for
sale 662,169 405,952 254,111 325,976 149,704 163,282 146,153 246,808 284,819 198,146 260,589 722,505 3,820,214
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 659,079 405,385 253,054 324,559 149,166 162,678 145,634 245,788 283,610 197,372 259,502 719,123 3,804,950
Gross Margin 606,400 366,370 232,638 293,117 132,213 140,149 126,373 220,489 254,351 169,106 228,893 660,242 3,430,341
Administration
expense 65,683 67,687 66,809 67,752 65,795 68,895 65,795 67,800 66,900 67,800 65,803 68,928 805,649
214
Baan Nhom Whan
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - -
EBIT 352,030 166,415 59,342 100,666 29,779 25,650 34,674 39,888 80,851 2,795 59,479 333,303 1,104,666
Taxation 105,609 49,924 17,803 30,200 - - - 11,966 24,255 839 17,844 99,991 358,431
- - -
Net income 246,421 116,490 41,540 70,466 29,779 25,650 34,674 27,921 56,596 1,957 41,635 233,312 746,236
Retain Earning 653,195 769,686 811,225 881,692 851,913 826,263 291,589 319,510 376,106 378,063 419,698 653,010 7,231,951
215
Baan Nhom Whan

Sales 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 2,421,431 10,524,060
Cost of good sold
Beginning Inventory 3,582 6,393 2,379 922 2,875 922 922 1,170 1,898 922 1,294 1,542 24,820
Goods available for
sale 1,286,975 479,899 187,378 579,559 187,378 187,671 237,501 384,203 188,553 263,004 312,834 1,263,235 5,558,189
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,280,782 477,720 186,656 576,884 186,656 186,949 236,532 382,504 187,831 261,910 311,492 1,257,166 5,533,082
Gross Margin 1,181,581 436,300 163,186 516,454 163,186 163,867 203,944 341,522 165,909 225,344 265,421 1,164,265 4,990,978
Administration
expense 65,830 67,833 66,957 67,903 66,673 69,773 66,673 68,678 67,778 68,678 66,681 69,808 813,263
216
Baan Nhom Whan
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- -
EBIT 829,579 246,431 677 299,172 430 125 39,433 149,228 5,113 57,981 92,313 696,527 2,415,898
- -
Taxation 248,874 73,929 203 89,752 129 38 11,830 44,768 1,534 17,394 27,694 208,958 724,769
- -
Net income 580,705 172,502 474 209,420 301 88 27,603 104,459 3,579 40,587 64,619 487,569 1,691,128
Retain earning 733,715 906,217 906,691 1,116,112 1,115,811 1,115,723 643,326 747,785 751,364 791,951 856,570 1,344,139 11,029,404
217
Baan Nhom Whan

Sales 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 2,875,449 12,497,321
Cost of good sold
Goods available for
sale 1,528,282 569,880 221,916 658,409 222,002 252,446 281,950 455,948 223,906 312,317 371,490 1,500,091 6,598,639
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,520,891 567,255 221,021 655,343 221,107 251,404 280,760 453,894 223,012 310,981 369,860 1,492,847 6,568,375
Gross Margin 1,403,165 518,143 194,416 589,761 194,331 218,425 242,304 405,887 197,054 267,633 315,225 1,382,602 5,928,947
Administration
expense 66,716 68,721 67,853 68,817 66,881 69,981 66,881 68,888 67,988 68,888 66,891 70,027 818,535
218
Baan Nhom Whan
Net operating income 1,067,570 368,244 76,102 408,742 74,719 95,532 120,112 250,447 78,493 140,779 185,370 897,863 3,763,974
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,030,840 332,016 40,384 373,540 40,041 61,385 86,505 217,386 45,987 108,835 153,996 867,067 3,357,983
Taxation 309,252 99,605 12,115 112,062 12,012 18,416 25,951 65,216 13,796 32,650 46,199 260,120 1,007,395
Net income 721,588 232,411 28,269 261,478 28,029 42,970 60,553 152,171 32,191 76,184 107,797 606,947 2,350,588
Retain earning 1,565,727 1,798,138 1,826,406 2,087,885 2,115,914 2,158,883 1,719,437 1,871,607 1,903,798 1,979,982 2,087,780 2,694,727 23,810,283
219
Baan Nhom Whan

Sales 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 3,480,807 15,128,336
Cost of good sold
Goods available for
sale 1,850,026 689,854 269,355 761,485 340,986 269,778 341,408 552,291 271,045 378,068 449,699 1,815,900 7,989,896
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,841,037 686,635 268,230 757,909 339,504 268,652 339,927 549,763 269,919 376,408 447,683 1,807,089 7,952,756
Gross Margin 1,698,610 627,268 234,668 684,879 292,279 235,646 293,257 491,025 238,581 324,019 381,630 1,673,718 7,175,581
Administration
expense 66,929 68,934 68,069 69,036 67,105 70,205 67,105 69,112 68,212 69,112 67,115 70,254 821,187
220
Baan Nhom Whan
Net operating income 1,314,976 466,445 112,116 489,394 162,392 111,044 163,256 320,285 115,728 191,338 244,917 1,109,308 4,801,199
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,284,767 436,830 83,105 460,995 134,613 83,894 136,744 294,421 90,520 166,795 221,049 1,086,125 4,479,859
Taxation 385,430 131,049 24,931 138,298 40,384 25,168 41,023 88,326 27,156 50,039 66,315 325,838 1,343,958
Net income 899,337 305,781 58,173 322,696 94,229 58,726 95,721 206,095 63,364 116,757 154,735 760,288 3,135,902
Retain earning 3,094,063 3,399,845 3,458,018 3,780,715 3,874,944 3,933,669 3,529,390 3,735,485 3,798,849 3,915,606 4,070,341 4,830,628 45,421,553
IRR 35%
NPV 1,141,132
Payback
period 1.82
1.82*12 = 21.85
21.85-12 = 9.85
months
221
Baan Nhom Whan

gradually.
222
Baan Nhom Whan
Profit margin

223
Baan Nhom Whan

Sales 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 1,189,413 5,937,195
Cost of good sold
Goods available for
sale 91,276 93,629 101,748 221,218 229,468 253,113 247,166 284,784 311,443 355,681 372,769 413,882 2,976,175
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 91,023 93,365 101,443 220,320 228,530 252,057 246,143 283,576 310,104 354,124 371,127 412,036 2,963,850
Gross Margin 78,217 83,680 109,583 200,089 201,759 178,780 219,223 258,517 216,653 316,245 333,223 777,377 2,973,345
Administration
224
Baan Nhom Whan
expense 69,905 66,908 73,528 66,969 65,026 73,751 65,026 67,030 69,880 67,030 65,033 70,032 820,119
- - -
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 114,780 85,889 65,138 13,361 26,170 5,219 42,557 64,392 33,118 129,116 146,998 467,399 652,084
-
Taxation - - - 4,008 7,851 1,566 12,767 19,317 9,935 38,735 44,099 140,220 275,367
- - - -
Net income 114,780 85,889 65,138 9,352 18,319 3,653 29,790 45,074 23,182 90,382 102,898 327,179 376,716
- - - - - - - - - - -
Retain Earning 114,780 200,669 265,807 256,455 238,136 241,789 211,999 166,925 143,743 53,361 49,537 376,716 1,467,412
225
Baan Nhom Whan

Sales 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 1,379,365 7,235,291
Cost of good sold
Goods available for
sale 662,169 405,952 254,111 325,976 149,704 163,282 146,153 246,808 284,819 198,146 260,589 722,505 3,820,214
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 659,079 405,385 253,054 324,559 149,166 162,678 145,634 245,788 283,610 197,372 259,502 719,123 3,804,950
Gross Margin 606,400 366,370 232,638 293,117 132,213 140,149 126,373 220,489 254,351 169,106 228,893 660,242 3,430,341
Administration expense 65,683 67,687 66,809 67,752 65,795 68,895 65,795 67,800 66,900 67,800 65,803 68,928 805,649
226
Baan Nhom Whan
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - -
EBIT 348,960 163,373 56,329 97,683 32,730 28,569 37,560 37,037 78,036 17 56,739 330,603 1,069,918
Taxation 104,688 49,012 16,899 29,305 - - - 11,111 23,411 5 17,022 99,181 350,633
- - -
Net income 244,272 114,361 39,431 68,378 32,730 28,569 37,560 25,926 54,625 12 39,717 231,422 719,285
Retain Earning 620,988 735,349 774,780 843,158 810,428 781,859 244,299 270,225 324,850 324,862 364,579 596,001 6,691,377
227
Baan Nhom Whan

Sales 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 2,421,431 10,524,060
Cost of good sold
Goods available for
sale 1,286,975 479,899 187,378 579,559 187,378 187,671 237,501 384,203 188,553 263,004 312,834 1,263,235 5,558,189
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,280,782 477,720 186,656 576,884 186,656 186,949 236,532 382,504 187,831 261,910 311,492 1,257,166 5,533,082
Gross Margin 1,181,581 436,300 163,186 516,454 163,186 163,867 203,944 341,522 165,909 225,344 265,421 1,164,265 4,990,978
Administration
expense 65,830 67,833 66,957 67,903 66,673 69,773 66,673 68,678 67,778 68,678 66,681 69,808 813,263
228
Baan Nhom Whan
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - -
EBIT 826,920 243,814 1,896 296,643 2,912 2,559 37,049 146,894 2,832 55,754 90,142 694,414 2,387,095
Taxation 248,076 73,144 - 88,993 - - 11,115 44,068 850 16,726 27,043 208,324 718,339
- - -
Net income 578,844 170,670 1,896 207,650 2,912 2,559 25,934 102,826 1,982 39,028 63,099 486,090 1,668,757
Retain earning 674,845 845,515 843,618 1,051,269 1,048,357 1,045,798 571,732 674,558 676,541 715,569 778,668 1,264,758 10,191,228
229
Baan Nhom Whan

Sales 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 2,875,449 12,497,321
Cost of good sold
Goods available for
sale 1,528,282 569,880 221,916 658,409 222,002 252,446 281,950 455,948 223,906 312,317 371,490 1,500,091 6,598,639
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,520,891 567,255 221,021 655,343 221,107 251,404 280,760 453,894 223,012 310,981 369,860 1,492,847 6,568,375
Gross Margin 1,403,165 518,143 194,416 589,761 194,331 218,425 242,304 405,887 197,054 267,633 315,225 1,382,602 5,928,947
Administration
expense 66,716 68,721 67,853 68,817 66,881 69,981 66,881 68,888 67,988 68,888 66,891 70,027 818,535
230
Baan Nhom Whan
Net operting income 1,067,570 368,244 76,102 408,742 74,719 95,532 120,112 250,447 78,493 140,779 185,370 897,863 3,763,974
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,028,786 330,023 38,454 371,675 38,243 59,655 84,845 215,799 44,474 107,399 152,639 865,791 3,337,783
Taxation 308,636 99,007 11,536 111,503 11,473 17,897 25,453 64,740 13,342 32,220 45,792 259,737 1,001,335
Net income 720,150 231,016 26,918 260,173 26,770 41,759 59,391 151,059 31,132 75,179 106,847 606,054 2,336,448
Retain earning 1,484,908 1,715,924 1,742,842 2,003,014 2,029,784 2,071,543 1,630,934 1,781,994 1,813,126 1,888,305 1,995,152 2,601,206 22,758,731
231
Baan Nhom Whan

Sales 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 3,480,807 15,128,336
Cost of good sold
Goods available for
sale 1,850,026 689,854 269,355 761,485 340,986 269,778 341,408 552,291 271,045 378,068 449,699 1,815,900 7,989,896
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,841,037 686,635 268,230 757,909 339,504 268,652 339,927 549,763 269,919 376,408 447,683 1,807,089 7,952,756
Gross Margin 1,698,610 627,268 234,668 684,879 292,279 235,646 293,257 491,025 238,581 324,019 381,630 1,673,718 7,175,581
Administration
expense 66,929 68,934 68,069 69,036 67,105 70,205 67,105 69,112 68,212 69,112 67,115 70,254 821,187
232
Baan Nhom Whan
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,283,574 435,723 82,085 460,066 133,776 83,153 136,101 293,878 90,080 166,461 220,824 1,086,011 4,471,731
Taxation 385,072 130,717 24,626 138,020 40,133 24,946 40,830 88,163 27,024 49,938 66,247 325,803 1,341,519
Net income 898,502 305,006 57,460 322,046 93,643 58,207 95,270 205,714 63,056 116,523 154,577 760,208 3,130,211
Retain earning 2,999,707 3,304,713 3,362,173 3,684,219 3,777,862 3,836,069 3,431,340 3,637,054 3,700,110 3,816,633 3,971,209 4,731,417 44,252,507
IRR 34%
NPV 904,031
Payback
period 1.86
1.86*12 = 22.26
22.26-12 = 10.26
months
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gradually.
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Profit margin

235
Baan Nhom Whan

Sales 169,240 177,045 211,027 420,409 430,289 430,837 465,366 542,093 526,757 670,369 704,350 1,189,413 5,937,195
Cost of good sold
Goods available for
sale 91,276 93,629 101,748 221,218 229,468 253,113 247,166 284,784 311,443 355,681 372,769 413,882 2,976,175
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 91,023 93,365 101,443 220,320 228,530 252,057 246,143 283,576 310,104 354,124 371,127 412,036 2,963,850
Gross Margin 78,217 83,680 109,583 200,089 201,759 178,780 219,223 258,517 216,653 316,245 333,223 777,377 2,973,345
Administration
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expense 69,905 66,908 73,528 66,969 65,026 73,751 65,026 67,030 69,880 67,030 65,033 70,032 820,119
- - -
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 118,113 89,209 68,442 10,073 22,898 8,473 39,322 61,176 29,922 125,942 143,845 464,270 613,212
-
Taxation - - - 3,022 6,869 2,542 11,797 18,353 8,977 37,783 43,154 139,281 266,693
- - - -
Net income 118,113 89,209 68,442 7,051 16,029 5,931 27,525 42,823 20,946 88,159 100,692 324,989 346,519
- - - - - - - - - - -
Retain Earning 118,113 207,322 275,763 268,713 252,684 258,615 231,090 188,267 167,321 79,162 21,530 346,519 1,679,000
237
Baan Nhom Whan

Sales 1,265,479 771,755 485,692 617,676 281,379 302,827 272,007 466,278 537,961 366,477 488,395 1,379,365 7,235,291
Cost of good sold
Goods available for
sale 662,169 405,952 254,111 325,976 149,704 163,282 146,153 246,808 284,819 198,146 260,589 722,505 3,820,214
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 659,079 405,385 253,054 324,559 149,166 162,678 145,634 245,788 283,610 197,372 259,502 719,123 3,804,950
Gross Margin 606,400 366,370 232,638 293,117 132,213 140,149 126,373 220,489 254,351 169,106 228,893 660,242 3,430,341
Administration
expense 65,683 67,687 66,809 67,752 65,795 68,895 65,795 67,800 66,900 67,800 65,803 68,928 805,649
238
Baan Nhom Whan
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - - -
EBIT 345,855 160,293 53,276 94,658 35,727 31,536 40,496 34,133 75,165 2,818 53,940 327,841 1,034,584
- - - -
Taxation 103,756 48,088 15,983 28,397 10,718 9,461 12,149 10,240 22,550 845 16,182 98,352 310,375
- - - -
Net income 242,098 112,205 37,293 66,260 25,009 22,075 28,347 23,893 52,616 1,973 37,758 229,489 724,209
Retain Earning 588,617 700,823 738,116 804,377 779,368 757,292 228,945 252,838 305,454 303,481 341,239 570,728 6,371,278
239
Baan Nhom Whan

Sales 2,462,363 914,020 349,842 1,093,338 349,842 350,816 440,476 724,026 353,740 487,254 576,913 2,421,431 10,524,060
Cost of good sold
Goods available for
sale 1,286,975 479,899 187,378 579,559 187,378 187,671 237,501 384,203 188,553 263,004 312,834 1,263,235 5,558,189
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,280,782 477,720 186,656 576,884 186,656 186,949 236,532 382,504 187,831 261,910 311,492 1,257,166 5,533,082
Gross Margin 1,181,581 436,300 163,186 516,454 163,186 163,867 203,944 341,522 165,909 225,344 265,421 1,164,265 4,990,978
Administration
expense 65,830 67,833 66,957 67,903 66,673 69,773 66,673 68,678 67,778 68,678 66,681 69,808 813,263
240
Baan Nhom Whan
Depreciation 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 29,214 350,569
- - -
EBIT 824,197 241,132 4,537 294,046 5,464 5,064 34,591 144,487 476 53,452 87,895 692,224 2,357,436
- - -
Taxation 247,259 72,340 1,361 88,214 1,639 1,519 10,377 43,346 143 16,036 26,368 207,667 707,231
- - -
Net income 576,938 168,792 3,176 205,832 3,825 3,545 24,214 101,141 333 37,417 61,526 484,557 1,650,205
Retain earning 647,666 816,458 813,282 1,019,115 1,015,290 1,011,745 535,959 637,100 637,433 674,850 736,376 1,220,933 9,766,207
241
Baan Nhom Whan

Sales 2,924,056 1,085,398 415,437 1,245,104 415,437 469,830 523,065 859,781 420,066 578,614 685,084 2,875,449 12,497,321
Cost of good sold
Goods available for
sale 1,528,282 569,880 221,916 658,409 222,002 252,446 281,950 455,948 223,906 312,317 371,490 1,500,091 6,598,639
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,520,891 567,255 221,021 655,343 221,107 251,404 280,760 453,894 223,012 310,981 369,860 1,492,847 6,568,375
Gross Margin 1,403,165 518,143 194,416 589,761 194,331 218,425 242,304 405,887 197,054 267,633 315,225 1,382,602 5,928,947
Administration
expense 66,716 68,721 67,853 68,817 66,881 69,981 66,881 68,888 67,988 68,888 66,891 70,027 818,535
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Net operating income 1,067,570 368,244 76,102 408,742 74,719 95,532 120,112 250,447 78,493 140,779 185,370 897,863 3,763,974
Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,026,655 327,953 36,447 369,733 36,368 57,850 83,111 214,139 42,890 105,893 151,214 864,450 3,316,703
Taxation 307,997 98,386 10,934 110,920 10,910 17,355 24,933 64,242 12,867 31,768 45,364 259,335 995,011
Net income 718,659 229,567 25,513 258,813 25,458 40,495 58,178 149,897 30,023 74,125 105,850 605,115 2,321,692
Retain earning 1,439,592 1,669,159 1,694,672 1,953,485 1,978,943 2,019,437 1,577,615 1,727,513 1,757,535 1,831,661 1,937,511 2,542,626 22,129,748
243
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Sales 3,539,647 1,313,903 502,898 1,442,788 631,783 504,299 633,184 1,040,787 508,501 700,428 829,313 3,480,807 15,128,336
Cost of good sold
Goods available for
sale 1,850,026 689,854 269,355 761,485 340,986 269,778 341,408 552,291 271,045 378,068 449,699 1,815,900 7,989,896
Other cost of goods
sold 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total cost of goods
sold 1,841,037 686,635 268,230 757,909 339,504 268,652 339,927 549,763 269,919 376,408 447,683 1,807,089 7,952,756
Gross Margin 1,698,610 627,268 234,668 684,879 292,279 235,646 293,257 491,025 238,581 324,019 381,630 1,673,718 7,175,581
Administration
expense 66,929 68,934 68,069 69,036 67,105 70,205 67,105 69,112 68,212 69,112 67,115 70,254 821,187
244
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Depreciation 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 22,489 269,862
EBIT 1,282,318 434,556 81,010 459,084 132,892 82,368 135,419 293,301 89,613 166,105 220,583 1,085,889 4,463,138
Taxation 384,695 130,367 24,303 137,725 39,868 24,710 40,626 87,990 26,884 49,832 66,175 325,767 1,338,941
Net income 897,623 304,189 56,707 321,359 93,024 57,657 94,793 205,311 62,729 116,274 154,408 760,122 3,124,197
Retain earning 2,940,248 3,244,438 3,301,145 3,622,504 3,715,528 3,773,185 3,367,978 3,573,289 3,636,018 3,752,292 3,906,700 4,666,822 43,500,146
IRR 33%
NPV 705,239
Payback
period 1.88
1.88*12 = 22.55
22.55-12 = 10.55
Payback period 1 years and 11 months
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gradually.
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Profit margin of first year= 6% As you can see, the profit margin of Baan Nhom Whan
Profit margin of Second year = 10% will increase; it means that we can get the return to
sales increase.
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Conclusion
There are external and internal risks that affect with Baan Nhom Whan. External risk is an
external environment that affect with the business which cannot predict. External risks such as
political factor, the risk from the technology advancement, Thai dessert consumption trend of
consumer, economic risk, the similar business competition, and competitive risk. Thailand‟s
political is uncertainty; it is the causes of high rate of unemployment and income of people decrease
so revenue of any business will decrease. Baan Nhom Whan encourage purchasing decision of
customer by provide attractive promotion. The risk from the technology advancement affect with
the business because technology always change and the cost of new technology is high so, we select
technology which is appropriate with our business. Thai dessert consumption trend is in negative
way because customers think Thai dessert is too sweet and can be cause of obesity and diabetes.
Thus, Baan Nhom Whan develop product in term of ingredients, taste, benefit and nutrition facts for
encouraging of sale. Economic risk is a direct affect with cost of consumption per capital and
indirect affect with Thai dessert consumption. The solutions of economic risk problem of Baan
Nhom Whan are cut of product size and increase product price. The similar business competition is
a risk that affect with market share. Distinction from other competitors and valuable brand of Baan
Nhom Whan can reduce the risk of similar business. Moreover, we take competitive advantage in
product differentiation, shop atmosphere, and customer service according to our positioning that
creating strong brand image, it affects with hard to entry of new competitors.
Internal risk affect directly with the business such as risk of operation time management,
operation risk, risk of Thai desserts‟ taste, the management risk, location risk, catering customer
risk, lose and damage risk of organizational operation, lack of information, technical risk, risk from
the mistake of employee, product shelf life risk, risk of promotion, risk of pricing, and risk of cost.
The risk of operation time management is a problem about transportation of goods on time. Baan
Nhom Whan set budget about the goods delivery delay and the damage of goods. The operation risk
is a risk between Baan Nhom Whan and competitors, but we have differentiation points such as
products, packages, and our shop. The risk of Thai dessert‟s taste com from the uncertainty of our
product‟ taste so we choose the vendor who is reliable and can provide tasty and clean Thai dessert
to our shop. The management risk is lack of skill in the business of executive officers so Baan
Nhom Whan take executive officers to learn more about Thai dessert produce. The location risk of
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Baan Nhom Whan
Baan Nhom Whan is less customer traffic in summer or end of school semester. Thus we promote
more to attract customer. Baan Nhom Whan can reduce the catering customer risk by give privilege
or special discount to customer who is a long- term catering customers. Moreover, we make
contracts with catering customers to ensure catering orders, and reduce sales problem. The lose and
damage risk of organization operation may be office supplies, some of product, loss of orders,
inventory, finance, accounting, our staff, and someone else which we can get loss by costing and
time-consuming in these problems. Thus, Baan Nhom Whan checks stock at least once a week and
use efficient management information system. When we meet with problems, we investigate and
then we solve the problem in appropriate way. The lack of information in the business is a risk that
not enough of effective of information so Baan Nhom Whan integrate all of information that relate
with our business in from of qualitative or quantitative information. The technical risks combine of
car and motorcycle, building, and office equipment so we concern about duty, post purchase, and
our staff. Baan Nhom Whan can reduce risk from the mistake of employee by concern more about
staff service training and encourage them in efficient working and serving. The product shelf life
risk of Thai dessert is short product shelf life as day by day so we carefully order according sale
forecast, selling analysis, and give discount in between 6.00-9.00 p.m. Baan Nhom Whan‟s risk of
promotion depending on business‟s image and position. Thus, we create promotion and marketing
activities which are appropriate with our business. The risk of pricing affect with customer perceive
such as Setting high price will affect sales as well as setting low price will be antipathetically our
positioning. Baan Nhom Whan set price supporting our exclusive positioning. The risk of cost may
be come from increase in raw material cost and transportation cost. Baan Nhom Whan negotiates
with vendor to reduce product size and increase a little bit of amount of product. Baan Nhom Whan
can manage the risk by create the best way to solve the problem and try to make the risk have less
affect with our business.
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Chapter 7
Conclusion
There are many things that indicate to Thai characteristic. One thing can tell about Thai is
Thai dessert. Nowadays, the rate of consumption in Thai dessert is increasing in Chiangrai. It is
measured by the amount of Thai dessert‟s kiosks which is accruing in Chiangrai so Thai dessert is
the business that is very interesting. Although, there are many kiosks, they have less Thai desserts
offer and provide in the same kinds, packages, sizes, and shapes. In Chiang mai and Bangkok, there
are Thai dessert relaxing shops where are patronized by local citizen and foreigners which is very
popular so Thai dessert is an interesting business. In Chiangrai, There are many relaxing shops such
as coffee shop, milk shop, bakery shop, and ice-cream shop etc. but they do not have Thai dessert
relaxing shops. So, Baan Nhom Whan is the first Thai dessert relaxing shops in Chiangrai. Baan
Nhom Whan is running business as a distributor who provides special Thai dessert such as Ja-
Mong-Kud, Thong-Aek, and Sa-Ney-Chan and provides Thai beverage as well as catering to meet
customer requirement. The shop is designed in modern style which suit for present age. In addition,
Baan Nhom Whan regarding market factors, competitive factor and environment factors to reach
customer, and also concerning about marketing management, financial management, strategic
management, and operational management to make profit and effectively efficient operation.
There are many objectives of Baan Nhom Whan project such as study market feasibility and
market problem, environment competitive analysis, finance feasibility, and the way to upgrade the
Thai dessert to be a high position or more popular as same as Bakery shop. The benefit of the
project are knowing about market, demand and the marketing problem, the environment
competitive analysis, finance of Thai dessert business, and the way Thai dessert can compete with
bakery. The time frame to do the project starts from November, 2009 to January, 2010. All of
activities are studying about the feasibility of the project such as study Thai dessert market around
Muang Chiangrai, product and packaging, customer (target group), customer behavior, competitive
analysis, location, finance feasibility, design of the shop, the risk of business and finance, and
conclude of the project feasibility. We must set the time frame before do the project because if we
have plan, we do not waste time.
Thai dessert can be Thai identity which is supported by Thai culture. So, there are many
competitors such as kiosks especially Chiangrai Pa Ouan (ป้าอ้วน) who provides Thai dessert at the
market as same as the other competitors. Baan Nhom Whan provides Thai dessert in the different
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Baan Nhom Whan
style from our competitors such as we have a dined in shop which is decorated in modern style and
divide the space into 2 zones such as living zone and Wi-Fi network zone. Moreover, we provide
Thai dessert that is petite piece and provide the gift set of Thai dessert in special occasion. The
differentiation of Baan Nhom Whan can encourage customer‟s need. In addition, Baan Nhom Whan
provides Thai dessert catering such as party, wedding, seminar etc. Assurance of food is the
importance thing that customer concern because nowadays customer worry about their health. So,
assurance can guarantee about clean and safe of food. Baan Nhom Whan emphasize the assurance,
we has Clean Food Good Taste certificate to guarantee in our product. In Chiangrai, almost of Thai
dessert shop do not have any assurance so this is a distinctive point that increase customers‟
confident of our product. In addition, Thai dessert market in Chiangrai is limited; there is only
normal Thai dessert such as Ka-Nhom Chan, Thong-Yib, Thong-Yod, etc. Baan Nhom Whan is a
new choice in Thai dessert market in Chiangrai which provide the differentiation of Thai dessert.
Baan Nhom Whan separate Thai dessert into two ways; Thai dessert that sell in shop, and Thai
dessert is set for catering. For Thai dessert that sells in shop divided into 2 types which are
mundgerecht Thai dessert and package. There are 5 types of package and they can choose the
package that satisfy and fulfill Thai dessert. Customers can place an order via telephone and Baan
Nhom Whan delivers according to the condition of distance and price, this is a promotion that can
attract customer.
Baan Nhom Whan uses the strategy which is appropriate with our business. There are 2
levels of strategy that we use; corporate level and functional level. Corporate level, we use
integrative strategy, in term of backward strategy because we will see the opportunity to be a
supplier by ourselves. Another cooperate level is intensive strategy in term of market development
and product development. We provide the convenience to the customers who like to dine in and
provide gift set of Thai dessert and we offer the new Thai dessert which is developed from our
shop. Functional level, Baan Nhom Whan uses differentiate strategy. We make ourselves to be the
most distingue from other competitors and still have a development in service and also dessert to
create a customers‟ loyalty of Baan Nhom Whan.
Our market analysis‟s information comes from questionnaires. Baan Nhom Whan‟s target
markets and information about customer need come from market analysis. The general environment
analysis combines with politic, economic, technology, and social factor, all of four factors affect
with our business so we must get ready to handle with general environment change because we
cannot predict their change. There are direct and indirect competitors of Baan Nhom Whan. Kiosk
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Baan Nhom Whan
such as Vean-Ouan shop is a direct competitor that located at Fah Thai market, in front of Petchburi
restaurant and King Mang Rai monument. Bakery, coffee shop, and milk shop are indirect
competitor of Baan Nhom Whan. We are new entry in the market so the shop must share market
with our competitors. The market share rate of Baan Nhom Whan is 15% of total Thai dessert
market in Chiangrai that evaluated by customer patronage in variety of tasty sanitarian Thai dessert
and shop atmosphere/location comparison. 15% of market share that we get must increase when our
business is well-known.
Baan Nhom Whan classified customers into four groups such as people who like to eat Thai
dessert, people who like to dine in leisure café, who buy Thai dessert as catering for workshop,
rituals, auspicious events, and gift set for special events. The four groups of customers are our target
market, it is called product specialization. Baan Nhom Whan‟s segmentation consists of
psychographic: life style and behavior: attitude and occasion. Positioning of our business is in
specialized product, attractive atmosphere, and arousal promotion. Baan Nhom Whan knows about
segmentation, target market, and position well, we can increase sale by focus right customer group
and know our position.
There are six types of Thai dessert such as churning type, syrupy type, baking type, boil
type, freeze type, steam type. Baan Nhom Whan‟s Thai desserts are quite different from other
competitors. It is called “Product Differentiation Strategy”. Baan Nhom Whan sets product mix
pricing strategy based on 2 strategies which are product line pricing and product bundle pricing.
Moreover, we use based pricing approach to set the price of product. Our place strategy, Baan
Nhom Whan is located at central business district (CBD), this area is easy to reach. Promotion
strategy of Baan Nhom Whan consists of paid impersonal communication: sale promotion and paid
personal communication: personal selling & m-commerce. Sale promotions combine of special
event, accumulation, special occasion, promotion signage advertising, and shop atmosphere. We try
to create the promotions that attract with our customer and suit with our business. There are 6
marketing activities that support customer decision making such as free taste, print advertising such
as brochure and inkjet, events such as Chiangrai walking street, Food Festival, Thailand GMS
Trade fair & culture show, sales promotion, public relation, and sales promotion in special events.
In addition, Baan Nhom Whan try to do effective strategies and marketing incentives such as
special events and printed advertising are needed to be well-known in market as new entrance that
can affect sales and market share.
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Our project forecast the sale, we use statistic of rate of the number of population in
Chiangrai, the number of employee in Chiangrai in 2008, the average of monthly expenditure per
household, and other information which relate with the sale to forecast sale. The target group of our
product is 50,172 people live in Aumphor Muang Chiangrai, the our target households about 1,588
households, the target market who buys the gift set is 2,665 people, and we can sell per day is 69 set
per day per our entire target. Catering forecast come from seminar in 4 hotels such as Wang Come
Hotel, Wieng Inn Hotel, Saen Phu Hotel, and The Mantrini Boutique Resort. Baan Nhom Whan
will get 206 people per month in seminar and the price per person in each seminar is 50 Baht so we
will get 10,300 baht per month. We forecast sale because we want to estimate the amount of
product that we will order.
Baan Nhom Whan provides Thai dessert into two ways such as sales in our shop and set of
catering. There are five types of package, the differentiation of packages are size and price. We
create package that suit with our customer and season. Baan Nhom Whan‟s catering specify two
conditions; first alternative is 1 piece of particular Thai dessert & 1 piece of general Thai dessert,
and second alternative is 3 pieces of general Thai desserts. The price of both conditions is 40 Baht
per person, we set equal price of two conditions because particular Thai dessert higher cost than
general. Catering, customer must place an order at least 3 days before rituals and special events
time. Actually, Thai dessert has short product shelf life as day by day so we give precedence of
product shelf life very much because maintain product quality and flavor as well as customers‟
health. Baan Nhom Whan is located at business area where is convenient place known as the
Samakki center. We choose this area because the place is convenience- easy to buy or easy to reach.
The atmosphere in store combines of light, cool color, melody music, and natural scent that suit
with Baan Nhom Whan‟s concept. Shop opened everyday since 7.00 a.m. to 21.00 p.m. Customer
can choose product and package by themselves which known as self-service and self-selection.
Moreover, they can place an order via telephone, and then delivered according to the condition of
distance and price.
Baan Nhom Whan concerns of logistic management which are merchandising, delivery of
m-commerce, trading program, dessert vendor provision, and package vendor provision because we
are distributor who distribute the product which is short shelf life. So, we must manage of logistic
efficiently. In addition, we have only a supplier; Aj.Sakorn Wannasook who has more experience in
food and alimentation. The reason that Baan Nhom Whan choose Aj.Sakorn Wannasook is she can
provide tasty, exquisitely, clean, and high quality of Thai dessert within time that we specify. Baan
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Nhom Whan concerns more about customers‟ satisfy so we try to find the options which enhance
customers‟ satisfy. There are many machines that Baan Nhom Whan provides to our customer for
making comfortable such as air conditioner, deep freeze, television, personal computers, and etc.
Moreover, we have the facility management both providing the facility for customers and protection
our own shop such as true wi-fi, telephone processing, air-conditioner processing, electricity, and
true vision. Baan Nhom Whan gives precedence about employees within our organization because
if we have a good person to work in a right position, the business can reach to achievement. There
are 6 positions of employees that we require such as manager, marketing, accountant, sale person,
deliver man, waitresses, and housekeeper. Salary in each position is different depending on
qualification.
There are many cost of investment to do business so Baan Nhom Whan borrow money
2,000,000 Baht, interest rate is 12% per year which referent from Bangkok Bank, Period of credit is
5 years, and Interest expense is 44,488.9 Baht per month. The total pre operating costs combine
of insurance for building, business registration, prepaid rent; pay for 3 months, decoration, Wi-Fi
installing, telephone installation, true vision installation, vehicle (mini van), motorcycle (second
hand), equipments, and other equipments. The total cost of pre operating cost is 841,900 Baht.
Moreover, there are investment costs with depreciation such as vehicles (mini-van and motorcycle),
equipments, office supplier, and computer. Each depreciation cost is 5 years except computer; it is 3
years so the total depreciation cost is 446,700 per year. Administration cost of Baan Nhom Whan
consist of water, electricity, telephone cost, salary (except sales person), rental fee, Wi-Fi, true
vision, maintenance, licensing fee (motor cycle), licensing fee (mini van), equipment, miscellaneous
expenses, signboard fee. Cost of water and electronic increase continuously because sale increase.
In 2010, we spend a lot of signboard fee about 18,750 so first year have high administration cost
than second and third year.
Financial analysis refers to an assessment of the viability, stability, profitability, solvency,
and liquidity of a business, which consists of income statement, cash flow, and balance sheet.
Income statement, also referred as profit and loss statement (P&L), earnings statement, operating
statement or statement of operations, is a company's financial statement that indicates how the
revenue (money received from the sale of products and services before expenses are taken out, also
known as the "top line") is transformed into the net income (the result after all revenues and
expenses have been accounted for, also known as the "bottom line"). It shows the revenues
recognized for a specific period, and the cost and expenses charged against these revenues,
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including write-offs (e.g., depreciation and amortization of various assets) and taxes. The purpose
of the income statement is to show managers and investors about the company made or lost money
during the period being reported. Income statement of Baan Nhom Whan is negative in some month
because our sale increase while our expense stable. Cash flow refers to the movement of cash into
or out of a business. It is usually measured during a specified, finite period of time. Measurement of
cash flow can be used to determine a business's rate of return or value, determine problems with a
business's liquidity, cash flow as an alternate measure of a business's profits when it is believed that
accrual accounting concepts do not represent economic realities, can be used to evaluate the 'quality'
of Income generated by accrual accounting, and evaluate the risks within a financial product. The
total net cash flow is the sum of cash flows that are classified in three areas such as operational cash
flows, investment cash flows, and financing cash flows. Cash flow of Baan Nhom Whan is positive;
it means we have liquidation in our business because have cash on hand. Balance sheet or statement
of financial position is a summary of the financial balances of a sole proprietorship, a business
partnership or a company. Assets, liabilities and ownership equity are listed as of a specific date,
such as the end of its financial year. A balance sheet is often described as a "snapshot of a
company's financial condition". Baan Nhom Whan have total asset equal with total liability and
total equity so our business have enough liquidation. Baan Nhom Whan is a business that well on
financial. Thus, we are a reliable business which is can make profit and can manage the financial
risk of business.
There are external and internal risks that affect with Baan Nhom Whan. External risk is an
external environment that affect with the business which cannot predict. External risks such as
political factor, the risk from the technology advancement, Thai dessert consumption trend of
consumer, economic risk, the similar business competition, and competitive risk. Thailand‟s
political is uncertainty; it is the causes of high rate of unemployment and income of people decrease
so revenue of any business will decrease. Baan Nhom Whan encourage purchasing decision of
customer by provide attractive promotion. The risk from the technology advancement affect with
the business because technology always change and the cost of new technology is high so Baan
Nhom Whan concern about technology, we select technology which is appropriate with our
business. Thai dessert consumption trend of customer is in negative way because customers think
Thai dessert is too sweet and can be cause of obesity and diabetes. Thus, Baan Nhom Whan develop
product in term of ingredients, taste, benefit and nutrition facts for encouraging of sale. Economic
risk is a direct affect with cost of consumption per capital and indirect affect with Thai dessert
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consumption. The solutions of economic risk problem of Baan Nhom Whan are cut of product size
and increase product price. The similar business competition is a risk that affect with market share.
Distinction from other competitors and valuable brand of Baan Nhom Whan can reduce the risk of
similar business. Moreover, we take competitive advantage in product differentiation, shop
atmosphere, and customer service according to our positioning that creating strong brand image, it
affects with hard to entry of new competitors.
Internal risk affect directly with the business such as risk of operation time management,
operation risk, risk of Thai desserts‟ taste, the management risk, location risk, catering customer
risk, lose and damage risk of organizational operation, lack of information, technical risk, risk from
the mistake of employee, product shelf life risk, risk of promotion, risk of pricing, and risk of cost.
The risk of operation time management is a problem about transportation of goods on time. Baan
Nhom Whan set budget about the goods delivery delay and the damage of goods. The operation risk
is a risk between Baan Nhom Whan and competitors, but we have differentiation points such as
products, packages, and our shop. The risk of Thai dessert‟s taste com from the uncertainty of our
product‟ taste so we choose the vendor who is reliable and can provide tasty and clean Thai dessert
to our shop. The management risk is lack of skill in the business of executive officers so Baan
Nhom Whan take executive officers to learn more about Thai dessert produce. The location risk of
Baan Nhom Whan is less customer traffic in summer or end of school semester. Thus we promote
more to attract customer. Baan Nhom Whan can reduce the catering customer risk by give privilege
or special discount to customer who is a long- term catering customers. Moreover, we make
contracts with catering customers to ensure catering orders, and reduce sales problem. The lose and
damage risk of organization operation may be office supplies, some of product, loss of orders,
inventory, finance, accounting, our staff, and someone else which we can get loss by costing and
time-consuming in these problems. Thus, Baan Nhom Whan checks stock at least once a week and
use efficient management information system. When we meet with problems, we investigate and
then we solve the problem in appropriate way. The lack of information in the business is a risk that
not enough of effective of information so Baan Nhom Whan integrate all of information that relate
with our business in from of qualitative or quantitative information. The technical risks combine of
car and motorcycle, building, and office equipment so we concern about duty, post purchase, and
our staff. Baan Nhom Whan can reduce risk from the mistake of employee by concern more about
staff service training and encourage them in efficient working and serving. The product shelf life
risk of Thai dessert is short product shelf life as day by day so we carefully order according sale
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forecast, selling analysis, and give discount in between 6.00-9.00 p.m. Baan Nhom Whan‟s risk of
promotion depending on business‟s image and position. Thus, we create promotion and marketing
activities which are appropriate with our business. The risk of pricing affect with customer perceive
such as Setting high price will affect sales as well as setting low price will be antipathetically our
positioning. Baan Nhom Whan set price supporting our exclusive positioning. The risk of cost may
be come from increase in raw material cost and transportation cost. Baan Nhom Whan negotiates
with vendor to reduce product size and increase a little bit of amount of product. Baan Nhom Whan
can manage the risk by create the best way to solve the problem and try to make the risk have less
affect with our business.
In conclusion, Baan Nhom Whan is the newest business in term of Thai dessert café which
the customers can dine in at Chiang Rai. There are many outstanding points that are the competitive
advantage which is better than the existing competitors such as; the style of the shop, the pattern of
Thai dessert, an attractive promotion, excellent services that are provided by a good trained staff,
etc. Moreover, Baan Nhom Whan has a good rate in term of growth rate including a good strategy
to arouse selling rate. And in the future, Baan Nhom Whan has a plan to be a supplier by
themselves to control a cost of material by themselves as well as expand a new market and develop
our dessert to get more attractive. Baan Nhom Whan gives an attractive interest to the investor that
is higher to 12% and total interest that Baan Nhom Whan will pay to the investor per month is
44,488.9 baht and calculate in term of year is 533,866.8 baht that is quite high rate. Baan Nhom
Whan has the rate of ROA=5%, IRR=36%, NPV=1,397,261 and Baan Nhom Whan will pay all
money back to the investor within 1 years and 9 months which is quite short time to pay back to our
investor.
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Reference
http://www.chankanom.com/
http://www.gotomanager.com/news/details.aspx?id=50636
http://www.jjthai.net/articles/7407
http://www.wiseknow.com/content/view/2520/2/
http://buncheeaudit.com/Contact_form.htm
http://cms.sme.go.th/cms/c/portal/layout?p_l_id=25.670
http://www.basicholiday.com/index.php?lay=show&ac=article&Id=5377878&Ntype=17
http://www.nubb1.com/nain/display.php?bid=6&&gid=1
http://www.basicholiday.com/index.php?lay=show&ac=article&Id=5378520&Ntype=17
http://edunews.eduzones.com/clip/38196
http://www.youtube.com/watch?v=Fv0iyIWkyvY&feature=player_embedded
http://www.mwa.co.th/watercost.html
http://www.library.icamtalk.com/Dbstatistic/show.php3?Category=&No=56
http://bangkok-guide.z-xxl.com/?p=2486
http://www.bloggang.com/viewblog.php?id=tastypastry&date=11-09-
2008&group=6&gblog=23
http://www.kiatchai.com/archives/366
http://www.genius.in.th/s0120/index.php?pgid=0007
http://www.bloggang.com/viewblog.php?id=yyswim&date=08-09-2007&group=3&gblog=138
http://www.aircraftcoffee.com/index.php?lay=show&ac=article&Id=538853076
http://www.thaipr.net/nc/readnews.aspx?newsid=790AB23BC01D6A6DC824F11C11578075&
query=IqHSw8PRurvD0LfSuc3Sy9LDIg==
http://www.thairegistration.com/mainsite/index.php?id=156
http://www.newswit.com/news/2010-01-19/43fa61d3633ec67094d0a3d882c7a49d/
http://news.sanook.com/economic/economic_75415.php
http://www.nstrubi.com/webboard/view.php?No=5
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Team members;
Miss Thanwarat Chailert 4931203016
Miss Pornthip Wanitchakul 4931203078
Miss Kwanchanok Atthasap 4931203171
Miss Niramon Khantho 4931203183
Miss Monmanus Na Chiangmai 4931203193
Business Administration
Mae Fah Lunag University
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Appendix
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สัญญาจ้างผลิตของหวาน (ขนมไทย)
บ้านหน๋มหวาน
สัญญาเลขที่ / 3
สัญญาฉบับนี้ทาขึ้น ณ 3
ตาบล/แขวง อาเภอ/เขต 3
จังหวัด เมื่อวันที่ เดือน พ.ศ. 3
ระหว่าง โดย 3ซึ่ง
ต่อไปในสัญญานี้เรียกว่า “ผู้ว่าจ้าง” ฝ่ายหนึ่ง กับ ซึ่ง
จดทะเบียนเป็นนิติบุคคล ณ มีสานักงานใหญ่อยู่เลขที่
ถนน ตาบล/แขวง 3อาเภอ/เขต
จังหวัด 3โดย
ผู้มีอานาจลงนามผูกพันนิติบุคคลปรากฏตามหนังสือรับรองของสานักงานทะเบียนหุ้นส่วนบริษัท
3ลงวันที่ (และหนังสือมอบอานาจลงวันที่ )*แนบ
ท้ายสัญญานี้ (ในกรณีที่ผู้รับจ้างเป็นบุคคลธรรมดาให้ใช้ข้อความว่า กับ 3
อยู่บ้านเลขที่ ถนน 3ตาบล/
แขวง อาเภอ/เขต 3จังหวัด
ซึ่งต่อไปในสัญญานี้เรียกว่า “ผู้รับจ้าง” อีกฝ่ายหนึ่ง
คู่สัญญาได้ตกลงกันมีข้อความดังต่อไปนี้
ข้อ 1. ข้อตกลงว่าจ้าง
ผู้ว่าจ้างตกลงว่าจ้างและผู้รับจ้างตกลงรับจ้างผลิตของหวาน (ขนมไทย) ในราคา
คงที่ไม่จากัดปริมาณ ตามบัญชีตัวอย่างรายการขนมแนบท้ายสัญญานี้เป็นรายวัน โดยคิดราคาในอัตราตามชนิดขนม
ที่ผลิตต่อวัน ในกรณีราคามีการเปลี่ยนแปลงต้องได้รับการยินยอมจากผู้ตกลงว่าจ้าง มีกาหนดระยะเวลา 365 วัน
นับตั้งแต่วันที.่ .............................ถึงวันที่................................เป็นราคารวมทั้งสิ้น บาท(
) ซึ่งได้รวมภาษีมูลค่าเพิ่มจานวน บาท ตลอดจนภาษีอากรอื่น ๆ และค่าใช้จ่ายทั้ง
ปวงด้วยแล้ว
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-2-
ข้อ 2. เอกสารอันเป็นส่วนหนึ่งของสัญญา
เอกสารแนบท้ายสัญญาดังต่อไปนี้ให้ถือเป็นส่วนหนึ่งของสัญญานี้
2.1 ใบเสนอราคาและเอกสารประกอบ จานวน หน้า
2.2 บัญชีตัวอย่างรายการอาหาร จานวน..................หน้า
2.3 ภาพถ่ายสถานที่ประกอบอาหาร อุปกรณ์ เครื่องมือเครื่องใช้
ความใดในเอกสารแนบท้ายสัญญาที่ขัดแย้งกับข้อความในสัญญานี้ ให้ใช้ข้อความใน
สัญญานี้บังคับ และในกรณีที่เอกสารแนบท้ายสัญญาขัดแย้งกันเอง ผู้รับจ้างจะต้องปฏิบัติตามคาวินิจฉัยของผู้
ว่าจ้าง
ข้อ 3. การส่งมอบ
ผู้รับจ้างเป็นผู้จัดหาหรือจัดทาของหวาน (ขนมไทย) ให้แก่ผู้ว่าจ้างตามจานวนที่ผู้ว่าจ้าง
สั่งทาตามใบสั่งจ้างตลอดอายุสัญญานี้ โดยผู้ว่าจ้างจะสั่งทาอาหารตามจานวนที่ต้องการจริง จะมากหรือ
น้อยกว่าจานวนที่ประมาณการก็ได้ โดยผู้รับจ้างรับรองว่าจะส่งมอบของหวาน (ขนมไทย) ให้ผู้ว่าจ้างตาม
กาหนดเวลาและสถานที่ที่ส่งมอบอาหาร ซึ่งผู้ว่าจ้างได้กาหนดไว้ในสัญญาจ้างหรือใบสั่งจ้าง และผู้รับจ้างรับรอง
ว่าของหวาน (ขนมไทย) ที่ส่งมอบนั้น เป็นอาหารที่มีคุณภาพ และถูกหลักโภชนาการตามที่กาหนดในสัญญาจ้าง
หรือใบสั่งจ้าง โดยผู้รับจ้างเป็นผู้มาติดต่อขอทราบจานวนหรือความต้องการที่จะต้องส่งมอบอาหารเป็นประจาวัน
จากผู้ว่าจ้าง หรือเจ้าหน้าที่ของผู้ว่าจ้างเอง ทั้งนี้ การส่งมอบของหวาน (ขนมไทย) อาหารตามสัญญานี้ ผู้รับจ้าง
เป็น ผู้เสียค่าใช้จ่ายในการขนส่งเองทั้งสิ้น
ผู้รับจ้างรับรองว่า อาหารที่จัดทามีความสะอาดอันควรแก่การบริโภค ไม่บูดเสียหรือมี
สารเคมีอันตรายหรือสารพิษเจือปน มีการจัดทาในสถานประกอบการที่ได้มาตรฐาน ตามมาตรฐานของกระทรวง
สาธารณสุข โดยผู้ว่าจ้างมีสิทธิเข้าไปตรวจสถานที่ หรือกรรมวิธีในการประกอบอาหารได้โดยไม่ต้องแจ้งให้ทราบ
ล่วงหน้า
ข้อ 4. หลักประกันการปฏิบัติตามสัญญา
ในขณะทาสัญญานี้ ผู้รับจ้างได้นาหลักประกันเป็น 3เป็น
จานวนเงิน บาท ( ) มามอบให้แก่ผู้ว่าจ้างเพื่อเป็นหลักประกันการ
ปฏิบัติตามสัญญานี้
หลักประกันที่ผู้รับจ้างนามามอบไว้ตามวรรคหนึ่ง ผู้ว่าจ้างจะคืนให้เมื่อผู้รับจ้างพ้นจาก
ข้อผูกพันตามสัญญานี้แล้ว
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-3-
ข้อ 5. การจ่ายเงิน
ผู้ว่าจ้างตกลงจ่ายเงินค่าจ้างตามข้อ 1 ให้แก่ผู้รับจ้างเป็นรายวัน (วันละ........วัน) ตามที่
ได้ส่งของหวาน (ขนมไทย) ตามจานวนที่ต้องการจริงในแต่ละวัน และเมื่อผู้ว่าจ้างหรือเจ้าหน้าที่ของผู้ว่าจ้างได้ทา
การตรวจสอบอาหารครบถ้วนถูกต้องแล้ว ผู้ว่าจ้างจะออกหลักฐานการตรวจรับให้ผู้รับจ้างเพื่อนาไปเป็นหลักฐาน
ประกอบการรับเงินจากผู้ว่าจ้างในแต่ละวัน
การจ่ายเงินตามเงื่อนไขแห่งสัญญานี้ ผู้ว่าจ้างจะโอนเงินเข้าบัญชีเงินฝากธนาคาร
ของผู้รับจ้าง ชื่อธนาคาร.............................................สาขา...............................ชื่อบัญชี.................................. เลขที่
บัญชี................................................. ทั้งนี้ ผู้รับจ้างตกลงเป็นผู้รับภาระเงินค่าธรรมเนียมหรือค่าบริการอื่นใด
เกี่ยวกับการโอนที่ธนาคารเรียกเก็บ และยินยอมให้มีการหักเงินดังกล่าวจากจานวนเงินโอนในงวดนัๆ้น
ข้อ 6. กาหนดเวลาแล้วเสร็จ และสิทธิของผู้ว่าจ้างในการบอกเลิกสัญญา
ผู้รับจ้างต้องเริ่มส่งมอบอาหารสาเร็จรูปตั้งแต่วันที่....................ถึงวันที่............. ....โดยผู้
ว่าจ้างหรือเจ้าหน้าที่ของผู้ว่าจ้างจะตรวจรับอาหารสาเร็จรูปที่ผู้รับจ้างนามาส่งมอบ ณ
............................................................................ เวลา........................นาฬิกา ทุกวัน
ถ้าปรากฏว่าอาหารที่ผู้รับจ้างส่งมอบไม่ตรงตามสัญญาจ้างหรือใบสั่งจ้าง คุณภาพไม่ดี
ปริมาณไม่เพียงพอ ผู้ว่ าจ้างมีสิทธิที่จะไม่รับอาหารนั้น ในกรณีเช่นว่านี้ผู้รับจ้างต้องรีบนาอาหารมาเปลี่ยนให้ใหม่
หรือเพิ่มเติมให้เพียงพอกับจานวนที่ต้องการในแต่ละวันให้ถูกต้องตามสัญญาหรือใบ สั่งจ้างโดยเร็วและทันต่อเวลา
นั้นเท่าที่จะทาได้ โดยผู้รับจ้างจะเรียกร้องค่าเสียหายหรือค่าใช้จ่ายใด ๆ เพิ่มเติมจากผู้ว่าจ้าง หรืออ้างระยะเวลาที่
เสียไปเพราะเหตุดังกล่าวเพื่อให้พ้นความรับผิดชอบไม่ได้ ถ้าผู้รับจ้างมิได้ลงมือทางานภายในกาหนดเวลา หรือไม่
สามารถทางานให้แล้วเสร็จตามกาหนดเวลา หรือมีเหตุให้เชื่อได้ว่าผู้รับจ้างไม่สามารถทางานให้แล้วเสร็จภายใน
กาหนดเวลา หรือจะแล้วเสร็จล่าช้าเกินกว่ากาหนดเวลา หรือผู้รับจ้างทาผิดสัญญาข้อใดข้อหนึ่ง หรือตกเป็นผู้
ล้มละลาย หรือเพิกเฉยไม่ปฏิบัติตาม คาสั่งของผู้ว่าจ้างหรือเจ้าหน้าที่ของผู้ว่าจ้าง ผู้ว่าจ้างมีสิทธิที่จะบอกเลิก
สัญญานี้ได้ และมีสิทธิจ้างผู้รับจ้างรายใหม่เข้าทางานของผู้รับจ้างให้ลุล่วงไปได้ด้วย
ข้อ 7. ความรับผิดชอบในความชารุดบกพร่องของงานจ้าง
ในกรณีที่มีการบอกเลิกสัญญาตามข้อ 6 ผู้รับจ้างยอมให้ผู้ว่าจ้างริบหลักประกัน หรือ
เรียกร้องจากธนาคารผู้ออกหนังสือค้าประกันสัญญาเป็นจานวนเงินทั้งหมด หรือแต่บางส่วนก็ได้ แล้วแต่
ผู้ว่าจ้างจะเห็นสมควร หรือผู้รับจ้างไม่สามารถส่งมอบขนมหวาน(ขนมไทย) ภายในกาหนดได้ เป็นเหตุให้ผู้ว่าจ้าง
ต้องว่าจ้างผู้อื่นแทนผู้รับจ้าง โดยผู้รับจ้างต้องเป็นผู้ออกค่าใช้จ่ายทั้งหมด
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ข้อ 8. การจ้างช่วง
ผู้รับจ้างจะต้องไม่เอางานทั้งหมดหรือบางส่วนแห่งสัญญานี้ไปจ้างช่วงอีกต่อหนึ่ง โดย
ไม่ได้รับความยินยอมเป็นหนังสือจากผู้ว่าจ้างก่อน ทั้งนี้ นอกจากในกรณีที่สัญญานี้จะได้ระบุไว้ เป็นอย่างอื่น
ความยินยอมดังกล่าวนั้นไม่เป็นเหตุให้ผู้รับจ้างหลุดพ้นจากความรับผิดหรือพันธะหน้าที่ตามสัญญานี้ และผู้รับจ้าง
จะยังคงต้องรับผิดชอบในความผิดและความประมาทเลินเล่อของผู้รับจ้างช่วงหรือของตัวแทนหรือลูกจ้างของผู้
รับจ้างช่วงนั้นทุกประการ
ข้อ 9. การจ่ายเงินแก่ลูกจ้าง
ผู้รับจ้างจะต้องจ่ายเงินให้แก่ลูกจ้างที่ผู้รับจ้างได้จ้างมาในอัตรา และตามกาหนดเวลาที่ผู้
รับจ้างได้ตกลงหรือทาสัญญาไว้ต่อลูกจ้างดังกล่าว
ถ้าผู้รับจ้างไม่จ่ายเงินค่าจ้างหรือค่าทดแทนอื่นใดแก่ลูกจ้างดังกล่าวในวรรคแรก ผู้ว่าจ้าง
มีสิทธิที่จะเอาเงินค่าจ้างที่จะต้องจ่ายแก่ผู้รับจ้างมาจ่ายให้แก่ลูกจ้างของผู้รับจ้างดังกล่าว และให้ถือว่า ผู้ว่าจ้างได้
จ่ายเงินจานวนนั้นเป็นค่าจ้างให้แก่ผู้รับจ้างตามสัญญาแล้ว
ข้อ 10. ค่าปรับ
หากผู้รับจ้างไม่สามารถส่งมอบขนมหวาน(ขนมไทย ) หรือส่งมอบไม่ครบถ้วน หรือไม่
ตรงตามกาหนดเวลาในสัญญานี้ และผู้ว่าจ้างยังมิได้บอกเลิกสัญญา เป็นเหตุให้ผู้ว่าจ้างจะต้องดาเนินการจ้าง
บุคคล ภายนอกดาเนินการแทน ผู้รับจ้างจะต้องชาระค่าปรับให้แก่ผู้ว่าจ้างเป็นจานวนเงินวันละ........................
บาท ( ) นอกจากนี้ ผู้รับจ้างยอมให้ผู้ว่าจ้างเรียกร้องให้ชดใช้ค่า ขนมหวาน
(ขนมไทย) หรือค่าเสียหายอันเกิดขึ้นจากการที่ผู้รับจ้างไม่ส่งมอบ ขนมหวาน(ขนมไทย ) หรือส่งมอบไม่ครบถ้วน
หรือล่าช้าไม่ตรงตามกาหนดเวลา
ในระหว่างที่ผู้ว่าจ้างยังมิได้บอกเลิกสัญญานั้น หากผู้ว่าจ้างเห็นว่าผู้รับจ้างจะ ไม่
สามารถปฏิบัติตามสัญญาต่อไปได้ ผู้ว่าจ้างจะใช้สิทธิบอกเลิกสัญญาก็ได้ และถ้าผู้ว่าจ้างได้แจ้งข้อเรียกร้องไปยังผู้
รับจ้างเมื่อครบกาหนดแล้วเสร็จของงานขอให้ชาระค่าปรับแล้ว ผู้ว่าจ้างมีสิทธิที่จะปรับผู้รับจ้างจนถึงวันบอกเลิก
สัญญาได้อีกด้วย
ข้อ 11. การกาหนดค่าเสียหาย
ค่าปรับหรือค่าเสียหายซึ่งเกิดขึ้นจากผู้รับจ้างตามสัญญานี้ ผู้ว่าจ้างมีสิทธิที่จะหักเอาจาก
จานวนเงินค่าจ้างที่ค้างจ่าย หรือบังคับจากหลักประกันการปฏิบัติตามสัญญาก็ได้
หากมีเงินค่าจ้างตามสัญญาที่หักไว้จ่ายเป็นค่าปรับและค่าเสียหายแล้ว ยังเหลืออยู่อีกเท่าใด
ผู้ว่าจ้างจะคืนให้แก่ผู้รับจ้างทั้งหมด
264
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ข้อ 12. ข้อบังคับตามสัญญาจ้าง

ผู้รับจ้างหรือผู้แทนของผู้รับจ้างต้องไม่นาสิ่งของต้องห้ามตามกฎหมาย ระเบียบและ
ข้อบังคับของ........................................................................เข้าไปในเขตสถานควบคุม หรือเขตหวงห้าม ที่
กาหนดเป็นอันขาด ถ้าผู้รับจ้างหรือผู้แทนของผู้รับจ้างกระทาผิดสัญญาดังกล่าวนี้แล้ว ผู้ว่าจ้างมีสิทธิ ที่
จะบอกเลิกสัญญา และผู้ว่าจ้างยังมีสิทธิริบหลักประกันสัญญาได้ด้วย
สัญญานี้ทาขึ้นสองฉบับ มีข้อความถูกต้องตรงกัน คู่สัญญาได้อ่านและเข้าใจข้อความ โดย
ละเอียดตลอดแล้ว จึงได้ลงลายมือชื่อพร้อมทั้งประทับตรา (ถ้ามี) ไว้เป็นสาคัญต่อหน้าพยานและ
คู่สัญญาต่างยึดถือไว้ฝ่ายละหนึ่งฉบับ
ลงชื่อ ผู้ว่าจ้าง
(..........................................................)
ลงชื่อ...........................................................ผู้รับจ้าง
( )
ลงชื่อ พยาน
( )
ลงชื่อ พยาน
( )
265
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The Project Feasibilty Study and Evaluation - Baan Nhom Whan - Aj. Chaiyawat Thongintr. Mae Fah Luang University (MFU) 2010."

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The Project Feasibilty Study and Evaluation - Baan Nhom Whan - Aj. Chaiyawat Thongintr. Mae Fah Luang University (MFU) 2010."

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Baan Nhom Whan

Baan Nhom Whan

Gantt chart/Time frame

Activities Nov. Dec. Jan.

Nowadays, the rate of consumption in Thai dessert is increasing in Chiangrai. It is measured

In General In special (Baan Nhom Whan)

Thai dessert in each region of Thailand

 Thai dessert in northern part of Thailand

 Thai dessert in central part of Thailand

 Thai dessert in north eastern part of Thailand

 Thai dessert in southern part of Thailand

Thai dessert in rituals and festival in Thailand

• Thai dessert within festival

• Thai dessert within ritual and belief;

Auspicious Thai desserts in Making Kanom Lar

The food shop or product in Thailand must have the assurance

• Jelly Fancy • Jelly cake

Thai desserts are difficult to find as follow below;

• Ka-Nhom Cho-Moung (ขนมช่อม่วง) • Ja-Mong-Kud (ขนมจ่ามงกุฎ)

• Thong-Aek (ขนมทองเอก) • Sa-Ney chan (ขนมเสน่ห์จันทร์)

Thai desserts are unique style as follow below;

• Foy-Thong (ฝอยทอง) • Med-Kanon (เม็ดขนุน)

• Look- Chup (ลูกชุบ) • Ta-Go (ตะโก้)

• Ka-Nhom Tom (ขนมต้ม) • Kaow-Niew-Kaew (ข้าวเหนียวแก้ว)

 Thai dessert that we sell in our shop in package;

Thong (ฝอยทอง), 120 Baht.

Happy Sweet 3: It is similar to Happy Sweet 2 but there are more

Supreme Sweet 2: There are 3 classes and each class contains of 25

 Baan Nhom Whan catering

For refreshment set (coffee break)

For Auspicious ceremonies

Less than 15 years

Near home 29.17%

Near office/school 14.17%

Father/Mother Day 23.33%

New Year Year 45%

Teacher Day 3.33%

Thai Dessert Peference

Store Decoration Style

General Environment Analysis

(Assistant professor Thummanoon Phongsakul, the economic lecturer, Rungsi

Guest Arrivals at Accommodation Establishments

Nationality January - June

Grand Total 405,173 419,441

Residential of seasoning Information 2008

2.36 51.55 47.05

Competition Analysis (3C Analysis)

Baan Nhom Whan

Sukkothai Restaurant - Sukkothai is the restaurant that is located

Lung-Tui (ลุงตุ๋ย) - He offers a few type of Thai dessert to

Khun Chan (คุณจันทร์) - She sells Thai dessert at municipality

Pa Ouan Thai Dessert in three branches

Desserts Quantities/day Price Amount (Baht)

Thong-Yib (ทองหยิบ) 500 2 1,000

Foi-Thong (ฝอยทอง) 300 10 3,000

Med Kanun (เม็ดขนุน) 1,500 1 1,500

Kao neaw-Keaw (ข้าวเหนียวแก้ว) 45 5 225

Jelly (วุ้น) 108 5 540

Ka nhom-Chan (ขนมชั้น) 145 5 725

Mor-Keang (Egg) (หม้อแกงไข่) 114 5 570

Mor-Keang (Pea) (หม้อแกงถั่ว) 114 5 570

Sungkatha (สังขยา) 72 5 360