Sa Bai Jai

SA BAI-JAI
Company
Preface
In the past the competition in business not high and the size of the investment is
small. The entrepreneurs can make the decision making easily and not concern
about feasibility study. Nowadays is globalization there are high competition in
business. There are many factors that influence to the investment. Internal
factors, external factors, technology, economic, demand and supply of
consumer are more influence to decide. So, the entrepreneurs in both small and
big must study the feasibility of project carefully.
The study of feasibility also concerns in details every parts of administration

that cover planning, analysis, financing and marketing until evaluation. We
study the feasibility of beauty salon business to guideline for do the business in
the future.
Sabai-Jai Company
Content
Page
List of Figures
List of Tables
Preface
Chapter 1: Introduction 1
 Background and Significance of the Project 1
 Project Objectives 4
 Expectations 4
 Benefits of project 5
 Activities 5
 Time Frame 6
Chapter 2: Introduction Profile 7
 Nature of industry 7
 Situation of industry 11
 Service (in General) 18
 Vision 20
 Mission 20
 Strategy 21
Chapter 3: Market Feasibility Study
 General Environment Analysis 23
- Political, Economy, Social and Environment, and Technology 23
 Competition Analysis (3C Analysis) 30

- Competitor Analysis 30
- Customer Analysis 34
- Competitive Analysis 35
 STP Analysis 38
 Marketing Mix Strategy 42
 Sales Forecast/Profit Estimation 44
 Marketing Expenses 51
Chapter 4: Technical Feasibility Study
 Production and Operations Analysis
- Product Characteristics (in Detail) 56
- Production/Service Process 79
- Location 82
- Facility Management 83
- Machine/Tools/Equipment 86
 Cost of Investment
- Pre-Operating 93
 Investment Cost 107
- Depreciation 108
 Operating Cost
- Raw Material Cost 125
- Direct Labor Cost 125
- Overhead 125
 Management Analysis
- Administration Cost (Electricity, Telephone, Fax Salary, etc.) 125
 Conclusion
Chapter 5: Financial Analysis
 Income Statement
 Balance Sheet
 Statement of Cash Flow
Chapter 6: Rich Management
Chapter 7: Summary
References
Appendix
 Income Statement
 Balance Sheet
List of Figures
Page
3.1: segment of population in Chiang Mai 38
3.2: Average of population in Chiang Mai 39
3.3: Average age of people in Chiang Mai 39
3.4: Main target 40
3.5: Positioning of Glow and Glossy 41
3.6: Distribution channel 43
3.7: Sale Forecast in Year 1 46
3.12: Marketing Expense year 1 51
4.1: Facility layout 83
4.2: The map of beauty salon 85

List of Tables
Page
1.1: Show Population municipal in Chiang-Mai province 2551 1
1.2: Show time frame of the study 6
2.1: Hair styling of Thailand and Abroad 14
3.1: Frequency of use service 44
3.2: Income forecast in first month 45
3.3: Income forecast more than first 2 months 45
3.9: Marketing Expense year1 51
4.1: Service Charge 78
4.2: Cost of Furniture 93
4.3: Cost of Electronic equipment 96

4.4: Cost of Equipment in beauty salon 99
4.5: Cost of product in beauty salon 100
4.6: Cost of nail product in beauty salon 101
4.7: Cost of face spa product in beauty salon 101
4.8: Cost of cosmetic bag 102

4.9 Cost of cosmetic for wedding event 103
4.10: Cost of cosmetic for any purpose 106
4.11: Total cost of cosmetic 106
4.12: Total of investment cost 107
4.13: Total of depreciation 100 % 108
4.14: Depreciation Year 1 111
4.19: Income of glow and glossy Beauty Salon 124
4.20: Total administration cost 125

Chapter 1: Introduction
Background and significance of the project
If we talk about the business, there is much business in the world for choosing to do. Sure
that every business should have more competitor. The one business that is interesting for do
that not uses much money to invest and get more profit back to the owner or investor is
Beauty Salon Business because today the group of women population have more than men
people. The average rate of men per women about 1:4-5. When we know that in the world
have more women and the nature of women will come with the beautiful thing, then the
Beauty salon have the good business for invest for investor who want the high profit.
The most investors will think that beauty salon business is a small business and not
interesting more than a big business, such as industry, building, mall like a central, etc. that
their big business have a high return but high risk too and high competition. Therefore the
beauty salon business is a small business but it has more advantages than big business. For
example, Development can start up to 5 years prior to operations; Views are collapsible for
clear summaries; Pay back fast, etc. The beauty salon business is better than big business. It
is the nature business that all of people must hair cut and the nature of women like to make-
up for their good looking. From poll of beauty salon association in Thailand that the most
women in Thailand come to use beauty salon service 1-2 times per week and the most of men
1 time per month.
Our business will be making in municipal of Chiang-Mai province, because of it is second
capital of Thailand (big city) and it become number one of the province in the northern of
Thailand that have high population. From the schedule 1.1 below
Year Men Women Total
2551 68,310 78,490 146,800
Table 1.1: Show Population municipal in Chiang-Mai province 2551
The number of population is evidence of civilian register is in the municipal limits only. It
still has some people come to investment, work, student and tourist that come in Chiang-Mai
in each day. The population in this group is uncertainty (the hide population), that is the
people who have come to use many service within municipal city Chiang-Mai limits. So,
they are another one that important for growing of the population and city.
Source: register civilian work, administration, clerk of a municipality office (The data in April
2551) From the schedule1.1, it gives the information of Chiang Mai people by divide in to the
sexual and we see that in Chiang Mai province there are women than men. It is the good sign
to open Our Beauty Salon in this province because we see that if we open the Beauty Salon in
this province, we will get more and more profit for this business.
The number of population is evidence of civilian register is in the municipal limits only. It
still has some people come to investment, work, student and tourist that come in Chiang-Mai
in each day. The population in this group is uncertainty (the hide population), that is the
people who have come to use many service within municipal city Chiang-Mai limits. So, they
are another one that important for growing of the population and city. Then, we will chose the
Chiang Mai province Because of it is still the second center of event and organize
subordinate from Bangkok (Capital of Thailand). It has more fashion event, such as fashion
show; hair cut; model (Photo), etc. But In this province have many competitors but if we
compare with the Bangkok, Chiang Mai has fewer competitors than Bangkok. It has beauty
salon in Chiang-Mai 68 shops (not include registration), it will be slow revenue in the first
period. It is the good location to open the business. However our business has more
advantage than the shop, because we have a high quality and service. In our business
differentiate by we develop to academic, and we will make a spa.
Income or profit in this business not depend on hair cut, but it depending on quality of
various service that our business provide to the customer to make the group of customer
satisfaction. If we do the Beauty Salon that have the good service and different from the
competitor it can attract more and more customer come to our salon And we still found about
the number of people that use Wi-Fi and internet in this province is high to 94% (from poll of
comment on website in Chiang-Mai), that show you about in 10 houses they use Wi-Fi and
internet 9.4 houses. We will add the Wi-Fi in our Beauty Salon for make people relax. This
Wi-Fi is for people who come with our customer. Not only Wi-Fi but also we have the stereo
to entertain all of people in our Beauty Salon to relax and happy to so their role and reduce
the stress in the job too. Our Beauty Salon applies the new technology that is the hair design
style program. It is the good program for customer chose their hair style by themselves with
our salon’s computer. The other income that we will get from sell hair product by we will get
the product from our supplier and sell it to the customer by we will charge the price for the
product.
When it comes to owning and operating a beauty salon, there are many hopeful owners who
wonder if it is really possible to do. Of course, starting any business can be a stressful and
trying time, but it is more than possible for you to develop and run your own profitable
beauty salon. If you would like to learn more about how you can go about doing so, should
you wish to do so, you will want to continue reading on.
Before deciding to open your own beauty salon, there are a number of important factors that
you may want to take into consideration first. One of those factors is your vision for your
business. Do you want to start out small, like start out of your home, or do you want to start
with your own storefront location? If you would prefer to start your own beauty salon as a
traditional business, not necessarily one that is a home based one, you will want to examine
all available locations. You need to carefully choose the location for your business. Be sure
to choose a location that can accommodate to you and all of your space needs, as well as one
that does not have a lot of competition nearby. Another factor that you may want to take into
consideration is your beauty and fashion knowledge and experience. While a large number
of individuals who wish to open their own beauty salons have a love for beauty and fashion,
not all do. If you haven’t worked for a beauty salon before or if you haven’t attended beauty
school or even just taken a beauty training course, you may want to think about doing so
before you start your business. Yes, there is a good chance that you will end up hiring your
own workers and they can have most of the knowledge, but you will at least want to be
familiar with the business that you run.
Startup costs are another factor that should be taken into consideration, when trying to
determine if you can make a living running your own beauty salon. Most businesses have
startup costs, but it can be kind of expensive to get a beauty salon up and running. In
addition to building space, you will also need to purchase other fixtures and supplies. There
is a good chance that you will need a receptionist’s desk, hair care stations, nail care
products, and possibly even tanning beds. These pieces of equipment can get fairly costly, but
is there financing assistance out there for you, should you need it. As a reminder, running
your own beauty salon is just one of the many careers that you can have that is focused on
beauty, in one way or another. However, if you have your heart set on running a beauty
salon, it should be more than possible for you to do so.
Project Objectives
The project Beauty salon business has required knowledge and objective as follow.
1. For study in the real situation and analysis situation.

2. For analyze to set the goal and management of project.
3. For analyze competitor of the business in real situation.
4. For study return and risk of project.
Expectations
Expectations of the project Beauty salon business are the way that conduct to the objective
and made the business accomplish.
1. Can analysis situation and meet the way to solve the problem.
2. Can accomplish the goal and effective management of the project.
3. Can generate modern beauty salon that have unique different from competitor.
4. Can generate income and achieve sale forecast or more.
Benefits of project
The benefit from project after accomplish from set and learn process of the project, and it
lead you to understand every step to make the project in the real life.
1. Can evaluate and identify the meaning of the Project Feasibility.

2. Have more skill and efficiency to do the project in the real situation.
3. Have more ability to solve the problem when situation change.
4. Generate the creative ideas and think out of box.
Activities
Process of the project beauty salon business has required activities as follow.
1. Meeting discussion for choose the business that we want to do

2. Planning the operation of business.
3. Survey the market of beauty salon.
4. Choose the target market of customer.
5. Set the budget of the beauty salon.
6. Survey of the location near the target market and buy the building.
7. Design and decollate by divide the building into the part of beauty salon.
8. Buy material and equipment.
9. Set up the electronic and equipment such as computer and internet system.
10. Advertising and promote our business.
Time frame
No Time Activity
-Meeting discussion for choose the business that we

want to do.
1 2 days
- Planning the operation of business.
2 1 week
- Survey the market of beauty salon.
3 1 week - Choose the target market of customer.
-Set the budget of the beauty salon
4 1 week
-Survey of the location near the target market and buy

the building.
5 2 weeks
6 2 weeks -Design and decorate the building
7 1 week -Buy material and equipment.
8 2 weeks -Set up the electronic and equipment
9 1 week -Advertising and promote our business.
Table 1.2: Show time frame of the study

Chapter 2: Industry profile
Nature of industry
Development of hairdressing and hairstyle in Thailand
Sukhothai Era
Man and woman in Sukhothai period have

long hair and tie up hair in a bun at the
middle head. Suppose that in this era are
peacefully and rice bowl for people in this
kingdom. Thai woman tie up hair in a bun
call “Song Kho Dong” and wear garland.
Ayutthaya Era
Thai hairstyle changes because of there were the war many times. Someone has
long hair; someone has short hair but not tie up hair in a bun. Because
Ayutthaya people emigrant from different place and they fight with Burma
many times. Thai man has got short hair that comfortable for the war call
“Mahad Thai” and woman has got short hair that comfortable for disguise to be
men and refugee.
Ratanakosin Era
This period still have Mahad Thai hair style because that period still have war. Therefore,
Thai hairstyle not change.
King Rama IV
This period have development of hairstyle and dressing because receive from Western
culture. Hairstyle of this era still Mahad Thai style but someone use coconut oil mix with
balm to set hair like jell in the present.
King Rama V
King Chulalongkorn often visit foreign country thus, the Western country have influence in
Thai hairstyle. King Rama V command change hairstyle from Mahad Thai to long curry hair
like western people. The hairstyle has develop and the first barber shop has occur. Next, has
got short hair call “Dok Kratoom” it’s like kratoom flower and very popular in this era but no
one put a flower behind one's ear because there was strict rules if someone break the rules
will be punishment.
King Rama VI
King Vajiravudh recommends woman in the palace has got long hair follow Western style.
Hair accessories are very popular in this period such as bead, fillet, etc. The development of
Thai hairstyle change rapidly.
Age of capitalism
After World War I until 1932 in King Rama VII bob or short haircut is very popular for
woman. They favor the big ribbon to fasten with their hair. Man favors a hair style short in
back but long on top. Moreover, some woman likes perm hairstyle.
In 1932, Field Marshal P. Piboonsongkram legislate that’s all women must has got long hair
and not permission the hairdresser cut short hair for woman customer. Thai woman likes
perm hairstyle by use electric equipment. Long hairstyle is more popular than the past. Old
women tie up hair is a bun. Western hairstyles are very influence in barbershop and
government legislate rules to control hairdresser so, this occupation are very popular.
In 1958-1997 is modern period. Western culture

more influences that change Thai hairstyle and
costume. Hairdresser has more knowledge must cut
American style. In 1970 Hippy style is very famous
and has more new hairstyle such as bobsingle, perm
or afro, etc. Service charge is quite expensive.
Next The Beatles have influences in bob hairstyle especially, man

student. In seventies, trend of hairstyle that use spray for hair stable is
old trend because spray has chemical that damage hair. After ten years
colored hair is very popular and in trend for people in Bangkok.
In 1997 to present government cancel the rules to control hairdresser because the world wide
become globalization to open free trade. This reason changes the style of fashion and
hairstyle that influences from Western. In 2001 long straight hair is very popular especially,
rebonding.
In 2005 perm trend come again and in 2006 bob hairstyle is very popular.
For example, Victoria Beckham is bob hairstyle idol. European counties still
lead world fashion.
Beauty salon in this period developing rapidly and hairdressers are more professional. They
have ability both haircut and administrate skills. Hairdressers use new innovations for
improve quality of services and provide manicures pedicure services. Therefore, beauty salon
should develop up to date.
Situation of industry
Present
Beauty salon business is the business that expands clearly. Now there are about 200,000
beauty salon shops that have value 50,000 million baht per year. Nowadays beauty salon
shops have more competitions the important feature are modernity and style of shop and
support services such as facial etc.
In the present have school of hair design, beauty salon school and wedding studio that
provide hairdressing and makeup services. The value is 30,000 million baht per year.
Thai hairdressers have more potential to compete because Thai have features in service mind.
Level of beauty salon business
1. Small business have not more than 4 chairs for hair cut, there are 60%.
2. Medium or SMEs business have 4-10 chairs for hair cut, there are 30%.
3. Big business has11 or more chairs for hair cut, there are 10%.
Nature of beauty salon in General
 Not complex can be open if have money for investment.
 Low cost equipment not too expensive and buy easily.
 Should have special skills and experiences.
 It’s necessary service for everyone.
 Now the customer concerns the quality of service so, they will choose the best
choice.
 Medium and small shop can be located in small community.
 Thai people can open beauty salon shop easily than foreigner.
 Professional hairdresser who love to serve the service hard to found and high rate
of change occupations.
 Not true standard of service depend on emotion of hairdresser.
 The good location have high rate for renting.
 Decrease high purchasing power of customer because of economic crisis.
 High competition.
 Hard to find good location in big city because of high rate for renting.
In 2008, business owner should develop style of shop to modern style and in trend because
the image of shop is the good way to advertise the shop. Globalization help to improve the
equipment buy new innovations and technology for up to date like beauty salon shop in
Europe and America.
Level of shop can divide into 3 levels
1. High class
2. Medium class
3. Normal class
High class levels have more competition in style of shop that can create the reliable to the
customer and the service charge will high too. The decorations will choose the best material
and appropriate with the shop. The big shop emphasis light tone colors look clean use white,
cream or black tone. The silver color is the newest trend. The chair could be white or cream
that look clean and trusty. The important point is modernity not old fashion. In 2007 the
shape of mirrors emphasis big square shape it helps to look wide. Circle shape will not be
popular. The equipment should not clutter. There will have special cabinet to keep its.
Electric light is very popular in beauty salon shop that emphasis light tone and look
cleanness. Lamps emphasis dark tone that match with topside covering and wall. Use silver
decorates help to look glow and glossy. The down lighting emphasis picture on the wall or in
hair wash room and decorates plants in the corner of the shop for look fresh and natural.
Decorations in the front emphasis brightness not too much advertise words or big pictures.
Emphasis not too big picture on the mirror but appropriate 1-2 pictures because big picture
make it out of fashion. The shop that is good creation and uniqueness will be the leader in the
market. The popular furniture use to decorates are sofa or waiting chair that help the shop
look private and relax to the customer while they waiting for use the services.
Although, now economic crisis occur in Thailand but, decoration still main factor of
customer decision making that is good looking shop but not too expensive services charge.
Beauty salon business develops all the time but not too fast. This business makes profits from
any ages. The features are different and modern. Now many people are unemployment so, the
number of people who interest in beauty salon business increase. Beauty salon schools are
very popular and high rate completions. This business cans survival but, other business has
declined. According to Manager Newspaper “female pay at least 100 baths per month for use
beauty salon services in general”
The woman who loves to take care themselves can divide in 3 levels.
1. Employee’s salaries between 2,500-5,000 baths will pay 100-1,000 per month.
2. Salaries between 5,000-10,000 baths will pay 1,000-3,000 baths per month.
3. Business woman is very care in good personality will pay 5,000 baths or more per
month.
Nowadays, there are many beauty salon businesses from high class to normal class make
more high competitions. The competitions of beauty salon business emphasis on skills and
new technique to gain more market share.
 Hair styling of Thailand and Abroad
Somsak Chalachol Chalachol Hair Studio
Aj. Ple-NaTha Jaiwat Khun Ple salon-Soi Lasalle
Wanphen Prasittiapa Phen the stylist salon
Narong Srikreangthong THDK Association
Phannee Jitphongaumpai SHISEDO Photo Contest Winner
Somchai Bhunprakop Hair World Champion
Narong Srikreangthong THDK Association
Mr. Yannick Kraemer From Luise Kraemer Artisan

Coiffeur, France
Mr. Orima Guru from Japan
Mr. Tadashi Harada From Japan
Table 2.1: Hair styling of Thailand and Abroad

 Trend Hairstyle
French Braid Styles
French braids look elegant and can be a practical hairstyle for those who don’t have time to
freshen up throughout the day. It could keep even very curly hair under control and remain a
good way to keep cool on a hot summer day.
The Bob Hairstyles
Bob is one classic hairstyle that is loved by many, and seems to never go out of style, no
matter how hard you try. There will always be a bob on a top ten list somewhere. This is one
hair fashion trend that has strong staying power and most likely will look great in a short
medium cut, with lots of highlights, especially for those warmer months.
Sleek Side Parting
This is a very simple look that can be done by simply, taking one side of your hair with a
regular comb, and creating a part on the side of your main. Usually this look is accompanied
by a soft ponytail or an elegant chignon, or the hair is just laying flat in sedu type look.
The Fringe Hair Style
The Fringe is a popular hairstyle that is a simple look that still makes a bold statement, where
most of the hair lays flat and than the front of the mane is cut into a full voluminous bang
with fringed edges that usually fall below your forehead right before your eyes, some people
are daring and wear the look longer than it should be.
The Crop Haircut for Women
The crop is a bold and sophisticated look, that most women with confidence wear proudly
and knowing that they are the talk of the town. The crop is a fun and flirty look that is easy to
maintain and style. Most people choose crops for the warmer months, because of its breezy
style.
Curly hair styles
Curly hair styles are sexy and cute no matter if you have short medium or long hair. Curly
short hair styles are best for a confident woman because the short curly hair gives you sex
appeal. Curly Hair is completely different from straight hair, like short hair styles of any
other type, short curly hair styles are sexy and modern. Curly hair demands a different
approach, curly hair styles that look wonderful are the natural result of combining those two
essential ingredients – the curly hair cut, and the curly hair care.
Service in (Gerneral)
We provide 11 types of services. There are
1. Hair Spa
Hair spa is one of the best ways of maintaining and enhancing the
beauty of your hair. Hair as said is the crowning glory of our body which
is usually caring mostly of woman.
2. Haircuts
Haircuts divide into 4 styles; Short Hair Styles, Long Hairstyles, Medium Hair Style and
Formal Hairstyles
Short Hair Styles Medium Hair Style Long Hairstyles

Formal Hairstyles
3. Hair color
Hair Color Is Not Hair Paint. Color, as we perceive it, is actually the reflection of light off of
the colored pigments in the hair shaft. This "reflection of light" is what we see as "color".
4. Perms
A hair perm is a chemical process that changes the hair shape to create a
new look.
5. Highlights
Unlike a simple hair coloring, hair highlights can be magical and make a
stunning impression. But also hair highlight can be very technical and
artful jobs, one need to be very careful to the hair's shade and tone
6. Facials Face
Facials Face is process that help to maintain the skin tone for longer
time, and of course, they help to keep the skin clean of impurities.
7. Manicures
A manicure is a beauty treatment for your hands and nails.
8. Pedicures
A pedicure is a way to improve the appearance of the feet and

their nails. It provides a similar service to a manicure.
9. Rebonding
Rebonding is a chemical hair treatment that makes your hair straight, sleek and shiny. It
is a permanent and expensive procedure. Prices for the treatment may vary across salons
due to products used, service, your hair type and post treatment care.
10. Make up
Make-up is a sub-set of cosmetics and refers mainly to the colored

products which are used to change the user's appearance. In today's
world when there are ample of make-up products in the markets, it
becomes difficult for a person to choose the right ones.
11. Shampoo & set
The shampoo and set used to be the staple of hairdressers and salons,
although these days salons may not perform as many as they might
have in your grandmother’s day. Styles change and trends come and
go. The shampoo and set comes back into usage as fashions. dictate.
Vision
The perfect service is our goals. We try to the best service business and seek new innovations
to improve progressive. Change beauty salon business into new attractive concept and
modern with IT. Become popular beauty salon business in the northern of Thailand. We will
make our customer enjoyable experience. Our emphasis is to provide our clients with
reasonable prices a commitment to quality products and services in a relaxing atmosphere.
Mission
At the Glow & Glossy, we believe that everyone aspires to beauty. Our mission to help men
and women realize that aspiration, and express their individual personalities to the full. We
are committed to the continued development of the brand and product that practice with
quality standards and product safety at all times. We bring technology to assist in customer
service for more convenience and create new services in the beauty salon that different
beauty salon in Chiang Mai. We use quality products and good products. We will service
customers efficiently and courteously as the main focus.
Strategy
Our marketing strategy focuses on serve the customer satisfaction are our best marketing tool.
We focus on differentiate of service are maintain our position of service or develop the
service better than the competitor and use quality and the famous of the product that serve to
customer. Especially the skill or high performance of beautician that we have the professional
hair stylist and professional makeup artist who will make the good personality and has been
providing service, guidance and counseling on hairstyles to the customer because the skill of
beautician is most importance because the customer must believe in them skill that can serve
the satisfaction of the customer expectation. We focus on the good relationship between the
customer and employee that our employees have more the experience that can understand the
standard of service to serve good service and can get to know about the customer want. We
focus on the empathy or take care, honesty and reliability of shop is the guarantee that the
increase of new customer and customer royalty. Moreover we emphasize the security of
service that not has the danger or risk. Creation the service be impressive and be know about
the quality of service. We must serve the equality service in time and faster and customer can
appointment before come to my shop by call center or e-mail and my web site. We emphasize
the good decoration of my shop that is the modern design help to attract the new customer.
The decoration of my shop that refer to the target market that don’t look over luxury because
the customer will fear to enter our shop because the customer think that shop is expensive or
overcharge. As the customer come to reception area there will no doubt feel the exclusivity
yet comfortable feeling of their surroundings. Once customers are shown to one of the
stylists’ areas they will notice that each is fully equipped with a personal built-in TV, stereo.
Take their seat, enjoy a cup of coffee and watch TV or listen to music whilst their chosen
stylist transforms them. When the customer has the satisfactions in the service our beauty
salon, they are talking our shop and quality to other people. That is the word of mouth is best
advertising for this business. Glow & Glossy salon will make member card for regular
customers who use our service. It makes attract customer to use our service more. In special
occasion New Year festival and Songkran festival, we will have gift set or gift vouchers for
customers who have member card that use our service. They can use member card for
discount 5% for they use service from 500 baht up. This strategy can help our customer occur
royalty to our beauty salon. In addition, sometime we will make promotion for casual
customers. Such as New Year festival customers who use our service from 500 baht up get
discount 5% and member will get discount 10% or get little gift from our beauty salon. And
we will have promotion for children in children day in half price when they use service in
part shampoo setting. For attract customer who have children.
In addition, we will use channel advertise in our strategy. We use technology come in help to
our strategy. Example, we have notice about our promotion to member by send e-mail. And
we use radio station help promote our beauty salon by offer gift voucher for contestant who
join answer to question in radio program. For make our beauty salon more famous. When
they ever use our service from gift voucher and they receive good service from our beauty
salon. Word of mouth will makes people interest which use our service. Sometime, we create
the brochures to people for they will know about our service and promotion. So, the most
important is we will satisfy in our service and friendly to customers. We must make
impression to customer when they use our service in first time.
Chapter 3: Market Feasibility Study
Market Analysis
General Environment Analysis
Environment
In general of beauty salon business can divide in 3 categories. First beauty salon in
dormitory, low cost investment and limit customer. Second beauty salon in town house and
the last beauty salon in department store. But the data of National Statistical Office and
Department of Employment classify beauty salon from the number of staff of hair dresser by
small business have less than 5 person, medium have 5-9 person and large have staff more
than 10 person.
Nowadays Thai have many beauty salon businesses differentiate. The product and service in
business have many brands and quality. Thai government and The Beauty Association of
Thailand contribution for promote Beauty product and health product for international;
because of in 2007 Thai have income from product of health and beauty 40,000 million bath.
Political
Policy of government and The Beauty Culture Association of Thailand affect to beauty salon
business by following:
1. Support by create trade show Thailand Health & Beauty Show 2009 (THAILAND
HBS 2009) for the center of health & beauty in Asia by invite specific professor to
give the information about knowledge of beauty & health product.
2. President of The beauty culture association of Thailand told about reason for
“Queen’s Cup Grand Champion Hair World Festival Salon Cluster 2005”, because
they will support “one district one product”, Fashion town and for new enterprise.
Which The beauty culture association salon explain that encourage beauty salon
business to international and fashion world, because Thai hair dresser approve from
international and always get the awards.
3. Committee vocational ling office cooperate The Beauty Culture Association of
Thailand precede the project Beauty @ Spa for education by propose for development
standard of beautician and administration beauty business.
Registration of business
Individual- It has one owner, several owners or partnership not registration.
 Enterprise of individual beauty salon business not registration commerce.
 Classify by corporate, limited company, partnership, common partnership.
 Enterprise must registration following commercial law.
Location for registration

 Request for registration at Department of Business Development in Chiang-Mai.
Admission
1. Partnership
 Partner not more than 3 persons 1,000 bath
 Partner more than 3 persons paid for add per person 200 bath
2. Limited company
 Registration for memorandum of association 500-25,000 bath
 Registration for organization 5,000-25,000 bath
Income Tax
Individual
Request identity personal pay tax card for Revenue Department in the area, that the location
of the establishment.
 Must refer form of list of personal income tax annual year or semi year (income tax
90and 94).
 If you have income more than 1,200,000 per year, must refer value at tax following
VAT. 30
Corporation
Request identity personal pay tax card for Revenue Department in the area, that the location
of the establishment.
 Must refer personal income tax annual year and half year (personal income tax 50and
51)
 If you have income more than 1,200,000 per year, must refer value at tax following
VAT. 30
Billboard tax
Enterprise that install new board or show new board; you will paid billboard tax to officer
within 15 days and will pay for billboard tax annual year.
The place ask for permission

Request at institute of municipality, Sanitation or Organization Administrates Tampon of
Chiang-Mai.
Law and particular regulation of business.

License Organization that risk for health.
If you have cut the nail, pick the ears service.

Request at institute of municipality, Sanitation or Organization Administrates Tampon of
Chiang-Mai and paid for run fee 500 bath.
License for establish or use place for hair dress service, and to be hair dresser.
Permission station at institute of municipality, Sanitation or Organization Administrates
Tampon of Chiang-Mai, which administer in that location of organization.
Fee for location 20-200 bath

Employee for hair cut 20 bath
Organize poster for show service charge.

Middle committee about goods price and serve Ministry of Commerce declare for determine
beauty salon business must install price board, that easy to see at the location. The
disobedience is punished fine 10,000 not exceed a baht; moreover It has the law concern
with public, environment, labor protection and welfare law, that must performance.
Food and Drug administration
Protect and administer consumer of health and beauty product. In case that consumer use the
product and allergy, food and drug administration have a standard to investigate quality of
product and manufacture, and in case of consumer want to claim for damages or coordinate
with to whom it may concerns, And they will warn the consumers that; If consumers use and
allergy, they should not use it again.
Economy
World Economic Crisis 2008
Economic of USA affect to global, because of value of immovable property lower price than
money of bank loan. So account receivable of bank can’t liquidate, generate bad debt and the
liquidity of the financial institution in United States of America country severally. That effect
generate unreliable of financial institution severally. Cause to international business in
Thailand closed for risk of liquidity by pull money gets back to the country for new
investment or new location or deposit in the safety bank; That financial crisis effect to
industry countries, such as U.S.A., Japan, England. Affect for power to purchase of import
country by the way that Thailand Have GDP 67% and include effect to investment delay
because of, liquidity problem in finance worldly system will decrease investment and travel.
Impact to Chiang-Mai province in travel, export, commerce and investment
Interest rate
Fast of change and severe in financial marketing that significant countries for the financial
market world, such as U.S.A., Europe and Japan. It have certainty sign that will reach the
recession and Many country have to use financial policy by reduce interest rate for solve the
deterioration of the country from central United States of America bank, or FED declare for
decrease interest rate to 1%. In the same time, economy of country decelerate from political
problem impact to flat travel and investment flat too. December 2551 policy finance
committee; Bank of Thailand determine decrease interest rate 1% reduce to 2.75 %, impact to
reduce loan interest 0.50%. So it make interest rate of big customer (MLR) of loan reduce to
6.75% and reduce interest deposit 0.4-1% follow financial amount and period of entrustment
time. Those stimulate to generate credit, reliable of consumer and investors investment.
Even thought government will use financial policy by decrease interest rate for stimulate
expense and investment; they sing to the commercial bank tries to enhance the credit for the
investment more and more, but trend of demand marketing decrease support with carefulness
of bank to allow the credit for reduce risk from NPL. Trend of Chiang-Mai investment will
increase in few numbers.
Social
Quantity of people that care about beauty will increase all the time both of man and woman and the
span of age that enlarges the framework goes up both of young and old. Conform to doctor wing
commander Titima Promsiri chief of a section the medicine tell about number of beauty salon’s
customer, that most people that use service of beauty salon are 30 age woman or more, but changing
of social average of age will have young and old, in the same time the number of man is increase too.
Nowadays number of beauty salon’s customer not limit for woman anymore, but number of man are
increase 30-40 not particular gay but include really man but, there are the pay much attention to one's
appearances specially. In the same time, numbers of women that begin to care yourself expand to both
young and old, and girls 9-10 ages to woman 40-50 ages.
Technology
To run a salon, you need more than a good pair of scissors and the gift of gab. You
need software to keep those chairs swiveling on time, day in and day out.
The most common salon-management software programs come with appointment books,
inventory control, financial reporting capabilities and payroll functions. You can also build a
list of clients and track their spending patterns.
All of the programs mentioned here run on Microsoft (NASDAQ: MSFT - news - people)
Windows' XP or Vista operating systems, and all have similar capabilities, though different
pricing structures. For example, some charge a monthly subscription fee, while others require
only an upfront purchase.
Barber chairs built for long-term salon and barbershop service. Our barber
chairs are comfortable with modern styling to improve the professional
appearance of your hair salon or barber studio.
Turbo Power hair dryers and styling irons. Turbo Power has been
producing high quality salon products for over 30 years. Priding itself on
superior craftsmanship Turbo Power extends to you the finest quality
tools for your salon.
Hair dryers, hair steamers and hooded hair dryers from well-known salon
equipment manufacturer Virgo, Kwik Dri, E-Z Dryer and more. Our dryer
chairs are designed for comfort, smooth reclining and made with quality
PVC/vinyl fabric for even the heaviest use.
Rolling carts are perfect for organizing all your salon and barber tools with
security and mobility. Choose from our variety of deluxe rolling carts with
various storage options and colors to choose from.
Durable and stylish free standing hair styling stations and wall mount stations for all
your beauty salon or barber shop needs. Sure to provide an efficient work area
without sacrificing style.
Strong, safe and durable body; Inner strong electromagnetic vibrating motor; . Low
noise and long life blade.
Competition Analysis
Competitor Analysis
We choose the Tom Lay cut Professional and O&B HAIR DRESSING is the competitive of
our beauty salon beauty business because both shop is the same level of service and same
target market. But in case of Tom Lay cut Professional have the high price of service than
our shop that is the positive of my shop that the customer choose to service my shop and have
same and more quality of service and use the high quality of product in each service with
customer and have a full-service beauty salon dedicated to consistently providing high
customer satisfaction by rendering excellent service, quality products, and furnishing an
enjoyable atmosphere at an acceptable price/value relationship. The customer who live
around Chiang Mai University have the accessibility come to service at the Glow & Glossy
have the convenience and safe the time more than go to Tom Lay cut at Chiang Mai central
airport. Glow & Glossy have many promotions and more discount price of service because
our shop is the new beauty salon business for attracts the new customer.The Glow & Glossy
have only one shop or don’t have the franchise so, the professional hair style stay at shop and
ready to serve special service all time and we will also maintain a friendly, fair, and creative
work environment, which respects diversity, ideas, hard work and appreciate to take care the
customer expectation.
Tom Lay Cut Professional

With endless queues of clients at all five of its Bangkok branches, the latest outlet of Tom
Lay cut Professional was opened in Chiang Mai to offer northerners the same service that has
made them so popular in the south. Owner, 'Tom' Thanadol Songklao is one of the top ten
hair stylists in the country and is a trend setter of many new color collections by recognized
brands. His expert salons offer the best in advice and attention with respect to hair care, cuts
and coloring. Only L’Oreal products are used.
Competitor analysis wants to know about The Quality of product and service of Tom Lay Cut
Professional are Hair Cut, Hair Color, Coloring and Highlights, Hair Treatment, Gloss
Treatment, Pedicure & Medicure,Permanent, Perm Hair Rebounding, Studio. Color Expert
and make up. Owner 'Tom' Thanadol Songklao is one of the top ten hair stylists in the
country Only L’Oreal products are used and good style décor that focus on white & blue
tone .
The price of the product and service
- Hair Cut and Style

Ladies - 250 Baht
Guys - 200 Baht
- Hair Color
(short hair) - 1200 Baht
(long hair) - 1500 baht
- Coloring and Highlights
From 2000 Baht
- Hair Treatment
800 Baht
- Gloss Treatment
800 Baht
- Pedicure & Medicare
300 Baht
- Permanent / Perm
From 2000-3000 Baht
- Hair Rebounding
From 2500 - 4000 Baht
- Make up 500 up
The advertisement and channel distribution are advertisement on internet and other hair style
magazine. The location to distribute the product and service is Tom Lay cut Professional was
opened in Chiang Mai to offer northerners the same service that has made them so popular in
the south.
- Tom Lay Cut Professional emphasize on the Quality of the machine and
equipment of the business.
- The business has the promotion or not? Tom Lay cut professional have more
promotion for attraction the customer in each occasion.
- The quality of staff the tom Lay cut professional have more quality of staff
because Mrs. Tanadul Songklao is the famous professional of Thailand and he is
the developer of the Mahogany Tom Lay cut Academy and SONGKLAO
ACADEMY.
- The market policy focus on the good service and serve the customer satisfaction
from the personality of each customer by have target customer are the student,
worker that have the age between 25-30 years.
The channel distribution of goods and service of Tom lay cut are on internet and other
fashion magazine.
Strange and weakness of competitor company.

Strange
-The reputation of owner is Mrs. Tom or Mrs.Tanadul Songklao.
Weakness
 Other with same level of ability will open the
same service, since this business model is
easy to replicate.
 This salon cannot growth for everything is
depending on the Tanadul Songklao ability.
Mrs. Tanadul Songklao don’t stay on the shop everyday because this branch of him.
 High cost of service
The strategy to promote the product and service to attract the customer are updating the new
trend hair style all time.
Customer Analysis
We target customer is the group of student around Chiang Mai University that they want to
have the good look for good personality, like new hair trend ,like the modern style of shop
,good equipment or innovation in service of beauty salon and want the good service that can
serve the satisfy of them expectation. Normally the customer are the student of university
want the fast service, quality and fair price of service especially in female often to use the
service for their self confident such as hair cut, shampoo& set ,hair color ,hair light
,straightening and facial and nail etc. The customer come to use the service by recognize the
shop by word of mouth of other people or friend and the internet and the time of period that
the customer come to beauty salon have many time are in the morning before go to work or
study,week end ,holiday or after finish from work and go to the party or each occasion etc.
The period of time that customer most like to use the service is in evening are during 16.00-
20.00.The influential for the customer in use the service are friend ,the trend of fashion at that
time and one self. The location of the beauty salon that the students of university like to go is
near the university and area in department store. The Glow & Glossy provide everything and
inclusive beauty salon service to serve their expectation by have the professional hair stylist
and professional make up artist to serve them .The Glow & Glossy up date the new fashion of
hair style all time for serve the customer satisfy by the customer can up date the new trend of
fashion in many choice of service such as many famous hair style magazine or the program
for choose the appropriate hair style of each customer personality etc.The Glow & Glossy
will avoid everything that the customer don’t expectation are the customer don’t wait long
time ,don’t give the bad information about service ,say yes ! in the customer expectation by
appreciate with the possibility ,listen the problem of customer and create the reliable or trust
with the customer ,have the good relationship with the customer ,show the skill of service to
customer have the impression and receive the appointment of customer for prepare create the
hair style for them. The Glow & Glossy provide more comfortable for the customer during
wait for use service by have the relax zone for customer such as the free coffee shop,
television, magazine and wi-fi for the customer not boring in service and our shop prepare the
sufficient parking area for customer. The Glow & Glossy locate on good area in Chiang Mai
University for the student and people around have the good convenience to come to use the
service by our shop appreciate to serve the more value of service to the customer in the fair
price in good and more quality with other beauty salon. The Glow & Glossy have the special
service for the customer in before, during and after service for the customer are the customer
can appointment for service, check feedback of customer in after service, and have the
guarantee in after service by the customer can improve their hair if they don’t expectation or
want to add something for good look .
Competitive Analysis
The beauty salon competitive trend today beauty salons are more growth and develop in the
society. This business can receive the money from every sexual in the society too. Today
there are many beauty salon business and they have the own Modern and different design to
attract the customer, Then the competitive in this business depend on the new technical for
this business and increase market share. More Salon institution fight with other competitor to
find the customer by they focus on the worker, student and housewife group. For the poll of
this business, you see that most women consume beauty salon service more than 100 baht
then this reason our business will focus on the women group more than men group because of
women will take care herself more than men. They will spend more money for this business
to make the good personality. We will divide the women in 3 levels
1. The group of worker who has income between 2,500-5,000 Baht per month.
For this group they spend money for Beauty salon business 100-1,000 baht
per month.
2. The group of working who have more income from the first level between
5,000-1000 baht per month. For this group they will spend their money for
Beauty salon business between1, 000-3,000 baht per month.
3. The group of manager or people who socialist. For this group they interest in
beauty so much. They will spend much money for Beauty salon about 5,000
baht per month or more than that.
For other group is the women who do service business. They use the beauty salon frequency.
For the month the will spend the money for Salon more than 3,000 baht. Not only women but
also the man group who love to take care himself to consume the Beauty salon business.
From the poll we will get that there is opportunity for do this business because of people will
spend money per month more than million Baht. The important thing The Beauty salon is the
business that make more income for the country about 3,000 million Baht, however the
economic in our country is recession but the income or sale fall down only 20%.It is less
effect for these business if compare with other product.
Most effect for this business depend on the competitor and competitive. For the past most
people who come to Beauty salon, they will wash and cut the hair only because they spend
the normal price. When people who want to face spa will spend the high price, then the
customer who have the high income will do the face spa. For the next generation the owners
of Beauty salon business modify and apply the new service to serve to their customer for
increase market share and their profit. In 2522 Beauty Salon business has clear status it called
the “Gold Stage of Beauty Salon”. The beauty salon is the formal form and more standard.
More over The owner of each Beauty salon use the product of inside country such as herb to
apply in the business too.
For the past the barber career is appropriate for people who have the lower knowledge and
rural people but now more people interest to study about cut the shirt and salon.
If we compare for these 2 businesses we will make sure that people interest in beauty salon
more than cut the shirt because of It not use money, time and when graduate you will open
the own Beauty Salon business. This business gets the cash. Then Beauty Salon business
today is open in type institution including in Beauty salon. The competitive of this business
make the business still in the society because of the qualification of the Salon is the modern
and different from the competitor. According to Chiang Mai Province, We see that the
population in Chiang Mai is women more than men. It means that if we open Our Beauty
Salon in Chiang Mai, Our business will growth and get more profit from our target group. We
open the Salon near the Chiang Mai University. It’s is the opportunity for our business
because of near the main target group and it easy to access because of it is in the Chiang Mai
city. Not only this reason for the high season most tourists come to travel in Chiang Mai, It is
an opportunity to make more profit if our Salon advertise or promote our business. For the
material in this business, it is easy to find because of there are many Beauty Shops in this
Chiang Mai. We will link with the Beauty Shop to buy the Beauty product such as shampoo,
Treatment or so on. Then if we were the network with them, when we buy the product from
them we will get the discount from them. It is good for our Salon because we can reduce the
cost in our business too. However Chiang Mai has many Beauty Salons, but if our salons
serves the good service to them and make them satisfies in our service, the indirect cost that
we can reduce is the promotion cost because it is the WOM (Word Of Mouth) in the customer
group. Not only we will reduce the cost but also our Salon is enter to the Salon Market and
we were the best 1 choice for people choose.
According to our Beauty Salon business. For the high competition of this business in the
society situation. If we will open the Beauty Salon business we see that the most competition
is depend on the location and design of the Salon because these 2 things can attract more
people to come to our Salon. We design our Salon by ourselves and study from competitor
design especially the Foreign Salon design and mix it to our Beauty salon. But for this step
we think about the customer feeling and appropriate to the target too. We divide the area in
the salon for easy to mange. Now we will talk about the design of our salon the color tone of
our Salon is red and white because of the 2 tone can mix and match to modern design and
make the Salon is wide and clear. The lamps have 2 tones too that are White and yellow
because It’s safe the eye and support the essential part in the Salon. We will install the lamp
into the wall to make it modern by use the standard equipment. The focus point of the Salon
is the barber chair. We choose the good design, red color, strong and comfortable for the
customer. The next is Shampoo Bed have the modern design and hi-class and comfortable.
Our name label is “Glow and Glossy”. We will do this name label in big size and hang it on
our Salon building. The last is we will emphasize of the entertainment in the Salon to reduce
the boring of customer, barber and the waiter too including the hi-tech technology such as
computer, Wi-Fi and so on.
STP Analysis
Segment
Figure 3.1: segment of population in Chiang Mai
Segment of our group is according to the population in Chiang Mai province in 2007. All
house of Chiang Mai province have 71,514 houses. All People in Chiang Mai146, 800 and
these all people divide into 2 groups that are men and women. The groups of women have
78,490 and men 68,310.We will show the average men and women into the pie chart follow
these
Figure 3.2: Average of population in Chiang Mai
Then for these segment market of our business for general aspect we will chose the women
groups because there are more people and percentage than the men group. Then for segment
of the people in our business follow the age. We can divide to 5 segments that are the group
of baby, child, teenager, worker, and older. For the percent of each group we will show in
type of pie chart follow these.
Figure 3.3: Average age of people in Chaing Mai
You will see that the group of working women have 54% of all group and the second is
teenager 20%. The third is child12%. The forth is older 11 % and the last is baby 3%.
Then for these 2 chart we will said that the segment of our beauty salon can divide into 2
thing that are sex and age of people in Chiang Mai province.
Target
Figure 3.4: Main target
The main target is the student and working men and women because of
1. Purchasing power: People in this group have enough money and freedom choice to choose
the product. They have ability to buy the product and service for respond their want and need.
2. Lifestyle: Now a day more women in Chiang Mai have follow the hair trend and the nature
of women, they like to do everything that make them fresh. Today the Korea trend is cover
the teenager in Chiang Mai and some of student in Chiang Mai University want to be like
Korea star, they will dress or change their often hair. Then it is the good opportunity of our
salon to open in that area because we were near the target group.
3. Influencing Power to buy and consume the product and service: it is depend on their
decision to buy the product and service .They will accept in the product that they buy. Not
only their self for decision to buy but also including their friend to support to do the hair style
because the nature of teenager is more believe their friend.
The second target group
1. Purchasing power: if we talking about for this group there are the largest segment that we
will target because all of all of people in this target group are worked. They have more money
and ability for purchase and consume our product and service by themselves for respond their
want and need.
2. Lifestyle: Now a day working men and women is not the same like the past. They modify
the dresser and the hair style follows the trend. Then it is the good opportunity for our beauty
salon to open the business near Chiang Mai University and open early from competitor.
Because for respond to this target group and make more money for our business too.
3. Influencing Power to buy and consume the product and service: For this target more
influence to buy the product is them because of they have more money and whatever they
want they will buy, some time the advertisement the product have to support their decision
making too.
Positioning
Figure 3.5: Positioning of Glow and Glossy
The positioning of the product is in the area that has many people arrive such as near the
university or in the city because it near to the target group. We will know that the target
group of our company is the student and working women and men. And we know that they
want to make them good personality. Then we will make them satisfy by build the beauty
salon in front of the university and near the road side because it easy to access for the student
who don’t have the car or motorcycle. They can walk to our beauty salon because of it isn’t
far from the university. The structure building of our beauty salon is the modern style and it is
in the good location. Inside the shop have the many option of service about the beauty for
serve the customer. Every service that we serve to customer by the expert people who have
more knowledge for the hair. We use the good product for the customer such as L’Oreal and
Shisedo and so on. The price of our service have different price, it depending on the product
that we use and it appropriate for that service too. Every barber can give the advice for the
customer before they cut. The customer can order and design their hair style by themselves.
The Employee in our beauty salon has to smile for customer and make them friendly. It
makes them happy and satisfies for come to use our service from our university. When the
customer satisfy in our service they will come beck our beauty salon again and I will get the
customer loyalty and when our customer tell to other it is the WOM in the group of our
customer. This is the good reason to make high profit to our beauty salon.
Marketing Mix Strategy
Product
Our product is beauty salon the heart of product is making differentiated and the good
services quality for creating the values to customers. Our product is the skill of beautician and
high professional of beautician that serve the special and good service for customer. We offer
the services into eleven types there are shampoo&set, hair cut, hair color, highlights, hair spa,
rebounding, perms, facials face, cosmetology, manicures and pedicures. We select high
quality materials and equipments to use with customers by order the good quality materials
and equipments from professional products that are famous in Thailand and Japan. Most of
the responsibilities for keeping customers satisfy. Employees are given intensive training in
takes great care to the customer. Our branding is Glow&Glossy shows the brightness and
shining we create the good appearances to be glow and glossy for customers. We provide the
warranty in our services about materials after the customer use the services for make reliable
to the users.
Price
We select the premium pricing strategy use a high price is uniqueness about the service. High
price are charge for professional products and good quality services. The premium price that
refer to the value customers perceive of a product and service. We use Meet market price
policy are set price equal the competitors, have discount for customer and set the price by use
flexible level policy for each different customer and have any discount for them such as in
case of new customer and exiting customer or member of our shop have the different level of
price. In fact prices are also determined by competitor's products. If the competitors have the
same product, then the price of a product will go down for attract the customer come to use
Service my shop.
Place
We locate near the Chiang Mai University because the main customers are students of Chiang
Mai University. We use direct channel to customers and fast delivery services that make
competitive advantage.
Figure 3.6: Distribution channel
Direct channel
Glow&Glosssy The Customers
Beauty salon
Promotion
We advertise by use e-advertising and brochure or leaflets. We use the personal selling have
the call center and encounter or face to face between employee and customer. Sale
promotion in our shop have special offer suitable for occasion such as in February month of
love we have special price for the lovers. We also have Glow&Glossy membership when the
customers come to use the services we collecting the point and have free gift to them. And we
have admission member for customers who want to use our service often. We will have
member card for customers who register with our beauty salon. They can use member card
for get discount 5% which use our service since 500 baht up. And they will get gift set or gift
voucher in other occasion such as New Year festival, Chinese New Year festival etc. For
thank customers who always use our service. In casual customer or new customer, sometime
we will have promotion for them. We have promotion for casual customer 5% and member
10% which use our service since 500 baht up. And we will have promotion for children in
children day in half price when they use service in part shampoo setting. For attract customer
who have children.
Sale Forecast
In first 4 months, we Design and decorate the building. Next Buy material and equipment.
Then Set up the electronic and equipment. We think 1 customer can use 1 service or more
than that. So we can forecast percentage of frequency that customers will use our service like
table below.
Table 3.1: Frequency of use service
Frequency of use service (percentage)
Service Men Women
Shampoo & set - 70%

Hair spa - 25%
Hair cut 70% 50%
Hair color 20% 15%
Perm - 10%
Highlight 10% 5%
Facial face 5% 20%
Manicures - 10%
Pedicures - 10%
Rebonding - 15%
Make-up - 8%
We open our shop in 5 th month. In our opinion, first 2 months after open the shop our shop
is not well-known. So the numbers of customers are not too much. It will be 15 people per
day that will be 450 people per month. We forecast customers 80% or 360 people is women
and 20% or 90 people is men.
After that we can forecast income like the table below.
Table 3.2: Income forecast in first month
Income forecast in first month after open

Income (Baht)
Service Men Women Total
90 people 360people 450 people
Shampoo & set - 75,600 75,600
Hair spa - 54,000 54,000

Hair cut 22,050 63,000 85,050
Hair color 27,000 81,000 108,000
Perm - 54,000 54,000
Highlight 9,000 18,000 27,000
Facial face 4,500 72,000 76,500
Manicures - 12,600 12,600
Pedicures - 7,200 7,200
Rebonding - 135,000 135,000
Make-up - 28,000 28,000
Total 62,550 600,400 662,950
For the next month income will same the first month. In month 3 after open the shop our
shop will be well-known more than first 2 months. We assume that our employees can serve
beauty salon service for 25 people per day. Therefore, we will have customers 750 people per
year. We forecast customers 80% or 600 people is women and 20% or 150 people is men.
We can forecast income like the table below.
Table 3.3: Income forecast more than first 2 months
Income (Baht)
Service Men Women Total
150 people 600 people 750 people
Shampoo & set - 126,000 126,000
Hair spa - 90,000 90,000
Hair cut 36,750 105,000 141,750
Hair color 45,000 135,000 180,000
Perm - 90,000 90,000

Highlight 15,000 30,000 45,000
Facial face 7,500 120,000 127,500
Manicures - 21,000 21,000
Pedicures - 12,000 12,000
Rebonding - 225,000 225,000
Make-up - 48,000 48,000
Total 104,250 1,002,000 1,106,250
We will have incentive sale promotion every 4 month so; our income will increase 15 %
every 4 month too. After that our income increase 5% in year 2. In year 3 our income
increase 5% from year 2. Next in year 4 we employ more barbers and staff so, the income
increase 10% from year 3. In year 5, our income has reached a peak and gain more loyalty
customers. Therefore, the income will increase 15 %.
We can summary our sale forecast in the table below.
Table 3.4: Sale Forecast in Year 1
Sale forecast in year1
Month Income(Baht)
1 -
2 -
3 -
4 -
5 662,950
6 662,950
7 1,106,250
8 1,272,188
9 1,106,250
10 1,106,250
11 1,106,250
12 1,272,188
Total 8,295,276
Figure 3.7: Sale Forecast in Year 1

Sale Forecast in Year 1
income
1400000
1200000
1000000
800000
600000
400000
200000
0 month
2 3 4 5 6 7 8 9 10 11 12
Month Income(Baht)
1 1,161,563
2 1,161,563
3 1,161,563
4 1,335,797
5 1,161,563
6 1,161,563
7 1,161,563
8 1,335,797
9 1,161,563
10 1,161,563
11 1,161,563
12 1,335,797
Total 14,461,458

incomer
1,500,000
1,000,000
500,000
0 month
1 2 3 4 5 6 7 8 9 10 11 12
Month Income(Baht)
1 1,219,641
2 1,219,641
3 1,219,641
4 1,402,587
5 1,219,641
6 1,219,641
7 1,219,641
8 1,402,587
9 1,219,641
10 1,219,641
11 1,219,641
12 1,402,587
Total 15,184,530

income
1,500,000
1,000,000
500,000
0 month
1 2 3 4 5 6 7 8 9 10 11 12
Month Income(Baht)
1 1,341,605
2 1,341,605
3 1,341,605
4 1,542,846
5 1,341,605
6 1,341,605
7 1,341,605
8 1,542,846
9 1,341,605
10 1,341,605
11 1,341,605
12 1,542,846
Total 16,702,983

income
2,000,000
1,500,000
1,000,000
500,000
0 month
1 2 3 4 5 6 7 8 9 10 11 12
Month Income(Baht)
1 1,542,846
2 1,542,846
3 1,542,846
4 1,774,273
5 1,542,846
6 1,542,846
7 1,542,846
8 1,774,273
9 1,542,846
10 1,542,846
11 1,542,846
12 1,774,273
Total 19,208,433

income
2,000,000
1,500,000
1,000,000
500,000
0 month
1 2 3 4 5 6 7 8 9 10 11 12
Marketing Expense
In first 2 months after open the shop we spend money about 143,058 baht per month for
advertise and promote our shop. Then we will spend money about 5,000 baht for advertise
and promote our shop every month. But we will have incentive sale promotion every 4
month. Therefore, in the month of incentive sale promotion will spend money about 10,000
baht for advertise and promote our shop. In year 4 – year 5 we will spend money about
7,000 baht for advertise and promote our shop every month. In the month of incentive sale
promotion will spend money about 15,000 baht for advertise and promote our shop.
Table 3.9: Marketing Expense year1
Marketing Expense year1
Month Marketing Expense(Baht) Profit(Baht)
1 - -
2 - -
3 - -
4 - -
5 143,058 519,892
6 143,058 519,892
7 5,000 1,102,250
8 9,000 1,263,188
9 5,000 1,102,250
10 5,000 1,102,250
11 5,000 1,102,250
12 9,000 1,263,188
Total 324,116 7,975,160
Figure 3.12: Marketing Expense year 1

Marketing Expense in Year 1
money
1400000 Marketing
1200000 Expense (baht)
1000000
800000
600000 Profit (Baht)
400000
200000
0
1 3 5 7 9 11 month
Table 3.10: Marketing Expense year 2
1 5,000 1,156,563
2 5,000 1,156,563
3 5,000 1,156,563
4 9,000 1,326,797
5 5,000 1,156,563
6 5,000 1,156,563
7 5,000 1,156,563
8 9,000 1,326,797
9 5,000 1,156,563
10 5,000 1,156,563
11 5,000 1,156,563
12 9,000 1,326,797
Total 72,000 14,389,458

profit
1400000
1200000
Marketing
1000000 Expense (Baht)
800000
400000
200000
0 month
1 2 3 4 5 6 7 8 9 10 11 12

1 5,000 1,214,641
2 5,000 1,214,641
3 5,000 1,214,641
4 9,000 1,393,587
5 5,000 1,214,641
6 5,000 1,214,641
7 5,000 1,214,641
8 9,000 1,393,587
9 5,000 1,214,641
10 5,000 1,214,641
11 5,000 1,214,641
12 9,000 1,393,587
Total 72,000 15,112,530

profit
1400000
1200000
Marketing
800000
400000
200000
0 month
1 2 3 4 5 6 7 8 9 10 11 12

1 7,000 1,334,605
2 7,000 1,334,605
3 7,000 1,334,605
4 12,000 1,530,846
5 7,000 1,334,605
6 7,000 1,334,605
7 7,000 1,334,605
8 12,000 1,530,846
9 7,000 1,334,605
10 7,000 1,334,605
11 7,000 1,334,605
12 12,000 1,530,846
Total 99,000 16,603,983
profit
1600000
1400000 Marketing
1000000
800000
Profit (Baht)
600000
400000
200000
0 month
1 3 5 7 9 11

1 7,000 1,535,846
2 7,000 1,535,846
3 7,000 1,535,846
4 12,000 1,762,273
5 7,000 1,535,846
6 7,000 1,535,846
7 7,000 1,535,846
8 12,000 1,762,273
9 7,000 1,535,846
10 7,000 1,535,846
11 7,000 1,535,846
12 12,000 1,762,273
Total 99,000 19,109,433

profit
1800000
1600000
1400000 Marketing
1000000
600000
400000
200000
0 month
1 2 3 4 5 6 7 8 9 10 11 12
Chapter 4: Technical Feasibility Study

Production and Operation Analysis
Service Characteristic
Hairstyles Cut
Short Hairstyle
Short hair can be cut close, cropped or layered in a variety of hairstyles. This type of
haircut is assertive, confident, glamorous, and most of all very stylish. The potential payoffs
for short hair styles are great - easier to manage, less time spent on caring your hair, cooler
(not as hot in the summer), very cute, sexy, bob, and fun! Short hair style should always be in
rip-top condition and this is achieved by regular cutting and conditioning.
Short hairstyle is perfect for all types of hair. One of the short hair styles that are on the most
wanted list is the Halle Berry Short Haircut, which is great for medium to thick hair texture.
We will guide you and give best tips and information needed for Beautiful Short Hairstyle. If
you have thick hair, then layers can be added to create a sleeker look while for think hair, a
Bob or Crop cut can be done, giving the hair a fuller appearance.
Choosing a Short Hairstyle
There are many factors to consider when choosing a short hair

style. Short hair cut should match your face shape, personality,
career, lifestyle, body shape, hair color and texture, eye color and
others. Hairstyles cut must create a sense of balance between your
head, face, and body. Short hair needs to be trimmed every 4-6
weeks to keep it looking at its best. Asking a personal hair stylist
might be the best way to locate trendy, new hairstyles.
Latest 2009 Short Hairstyles Gallery

The perfect short hair style for you
Your ideal short hair style is one which makes your feel confident and
happy. Today neat, short hair style and cuts are an acceptable part of being
a modem woman and is softer, more natural, and more versatile than ever.
High fashion cuts have heavy fringes and internal layering. To encourage
movement and texture of short hair style a new cutting technique called
'slicing' is often used.
Tools for Styling Short Hairstyles
Colour plays an important part on shorter hair. For dark heads, blackberry, redcurrant and
blueberry tones create vibrant shine and texture. For blonde short hair, shades are cooler and
more natural paler hues to pure red tones. For brunettes, burnished lights can be added for
depth and intensity. Wash-in, wash-out colors are the easiest way to give your hair that subtle
difference without having the problem of regrowth. Most temporary colors have built-in
conditioners which also add extra shine to your short hairstyle. Highlights are always popular
but forget 'blonde streaks'. Today's techniques aim to give a sun kissed look. Dappled effects
can be achieved using slices of rich, warm brown or burgundy.
Great things about short haircuts
- Short haircut is sexy. A man will see you and your personality.
- Well-cut short hair emphasizes femininity, especially if you get chunky layers and
softness cut into the style.
- Your hair looks thicker and glossier. Shorter hair looks healthier than the dull,
damaged ends of longer hair. It's a good choice for women with fine hair.
- Short hair is easy to manage. You just step into it and go.
You can look younger. Wrinkles are emphasized by the straight lines of long hair, but the
softer shape of short hair makes them less obvious.
Medium Hair Style
We will guide you and give best tips and information needed for Beautiful Medium
Hairstyles. Not too long and not too short, the medium hair style is perfect for just about
everyone. From letting it flow down, Bunning it up, to curling up the ends, medium hair
styles offer a variety of beautiful hairdos. Medium length haircut styles, are also called as
mid-length, in-between hairstyles and shoulder length by some hairstylists, have great
qualities:
- You hair can be changed flexibly.

- It creates volume and movement for your hair.
Medium hairstyle look great with a lot of volume and bounce, so any medium hairstyle you
choose, it is wise to get a product that assist in adding extra volume and shine. Some people
with medium length hair feel that is difficult for them to achieve a formal look. However
there are some formal looks that would look great on medium length hair, a classic up do
probably will not be recommended unless you planned on adding hair extensions. A great
formal look for medium hairstyles would be pulled back hair into a low ponytail or bun,
accented with a fringe or side swept bangs. The medium hair style is easier and
quicker to style than longer hair and it affords more versatility than shorter styles. Today
there are so many looks and resources available to find on medium haircuts. Courtney Cox
Arquette and Nicole Ritchie are precisely two of the many celebrities with a huge collection
of medium hairstyles. Browse our medium hairstyle gallery where you will find a galaxy of
styles to suit every type of mid-length hair.
Latest 2009 Medium Hairstyles Gallery
How to Wear Medium Hair Style
Mid-length hair is perhaps the most versatile length. It can be worn straight and sleek,
wavy or curly to give a variety of looks. If the nape hair is left longer it is possible to gel
medium length hair into a short ponytail and combs can be used to great effect by clasping
side hair up and away from the face. Medium Bob is a great change of from long locks to a
shorter, chic style. One of the most important points to remember if you choose a medium
length bob cut is the importance of regular trimming. Split ends ruin a good line and the only
solution is to snip them off. There is no product on the market that will repair hair that is
damaged in this way. The medium bob is a safe cut that is not too short for those who fear
short hair.
Medium Long Bob Cut Hairstyle

Hair worn mid-length, especially in a long bob, needs to shine and glimmer in the light. If
your hair lacks luster it could be that the cuticle or outer layer has been damaged. The cuticles
should be perfectly smooth and covered in a natural secretion of oil. The hair shaft which is
made up of overlapping layers will only reflect the light when it is smooth. The main reason
for damaged cuticles is chemical treatments which literally have to lift the layers in order to
penetrate the shaft. Use a conditioner on your medium bob hair to smooth down the cuticles
and coat each hair with a fine layer of oil which will make it more manageable and help
eliminate tangles. However, beware of over-conditioning as this can have the reverse effect
making the hair dull and lank.
Long Hairstyles
Long hairstyles look fabulous with any style. Hairstylescut.com will guide you and give best
tips and information needed for Beautiful Long Hairstyle. There are so many things you can
do with long hairstyles, from curling to crimp, to putting it up in a fabulous and elegant up
do. There are some popular looks with long hair that never seem to fail, because long hair can
basically go with any face type. Long hairstyles must have lots of natural shine, flirtatious
flips and long loose layers whether your hairstyle is straight, wavy or curly. Hair grows at the
rate of approximately half-an-inch (1 cm) a month, so very long hair is several years old. It
has borne the stress of brushing, shampooing and detangling over all that time.
New 2009 Long Hairstyles Ideas

Side swept long hairstyles are classy and popular in 2009
Long Side Swept Hairstyles
Women, young and old, are wearing the beautiful side swept
long hairstyle. It is a perfect way to compliment great cheek
bones, or to bring out the sparkle in your eyes.
Whatever feature you want to promote, the side swept long
hair style can do so. You can also use an elegant hair clip to
make the side swept style even prettier.
Lift your long hair up in a bun or ponytail and give your face a youthful boost
There's just something about lifted up hairstyles. It doesn't matter whether it's a ponytail, or
an elegant swoop.
Long Up 2009 Hair Trends

Long Up hair styles tend to bring to life your gorgeous face. They
make one look youthful and fun. So, try one of the many styles,
hoisted high on the head. Some of the more formal of these are typically worn during
weddings.
Explore Long Hairstyles Pictures Gallery Collection
Long hair offers many different hairstyling options, that other hair lengths do not. A layered
long hairstyle is a very versatile cut that gives definition to the face. The long hair style works
out for any occasions. It goes well in a prom dance, it goes well for pageants and it is also a
favorite of the weddings. Weddings have special long hair styles that are meant just for the
occasion. Long hairstyles take a while to grow, so if you haven't got the patience and time,
try extensions.
Choosing Long Hairstyles
There are many factors to consider when choosing Long hairstyles. Long hair cut should
match your personality, career, lifestyle, time constraints, body shape, face shape, hair
texture, hair density, eye color, and skin tone. Just as you would with your regular hair, with
this type of long hair style, you can wear your hair up or down, whichever you prefer. Long
hairstyles make the look more sexy and feminine. But in the long run they are difficult to
maintain, take time to keep looking good, else would go to be damaged if you don't take good
care of them.
Formal Hairstyles
Formal hairstyle is all about looking good and special on the important occasions of your life.
Formal occasions can include prom night, wedding, homecoming or any official event. You
need to make sure that your chosen hairstyle matches with your dress and accessories. So, be
preparing to get ready for your formal day!
Prom Formal Hair Style
So, it is the prom night. You are neatly dressed up, you are completely
made up, you have got the perfect accessories to go well with
your clothing, and you are ready to rock the prom night - right? Wrong.
You have missed out one of the most important things that you need to
take care of in a formal occasion, your hairstyle. A lot of people are not
aware of the fact that just as you have formal wear for formal occasions,
you do have formal hairstyles which make you look best for the occasion.
Your hairstyle plays a vital role in your overall looks and you need to get
the right hairstyle for the right occasion if you want to "steal the thunder". Prom is one of the
most important occasions in your life, the memories of which will linger in your mind for a
long time. So, it is important to make sure you style your hair the right way to look best at the
formal day. Updo is probably the best formal hairstyle for the prom night and you can find a
lot of girls going for Updos these days. You can also go for a French Twist which can spice
up your looks a tad. Braids are also a popular choice with teenage girls these days and they
can also give you that funky look that you have always wanted. Long hair with curls and
weaves has always been a classic pick for prom and you can bet it will never go out of
fashion.
Formal Hairstyles Ideas for Wedding
The wedding day is perhaps the most important day in your life and
you obviously want to look your best on the day. Needless to say,
your formal hairdo plays an important role in making you look like
a million bucks. Classic updos have always been the most favorite
formal hairstyle among women for the special day. Alternatively,
you can also try out double buns, which have become the current
favorite among girls. If you are the one that loves to go the old
school way, you can also try out elegant curls, which give you that
classic look to die for.
Formal Hairstyles for Office
Attending an executive meeting or a formal group discussion could always

make you a little nervous and don't let your hairstyle become one of the
reasons to make you feel so. Make sure you are perfectly dressed up and
make sure your hairdo makes you look confident and poised, ideal for the
occasion. If you are wearing formal wear, you can try out long hair to give it
a peppy twist. Long, flowing hair always ensures you get enough attention
and it tends to give you a dignified look and make people pay attention to
your upper body, especially your face. A low ponytail could also be a good
choice for formal occasions. It gives you a casual yet at the same time rich look, especially
with formalwear and minimum jewelry.
If you are on the wrong side of the 30s and 40s and if you are struggling to find the right
formal hair style that goes well with your formal-wear, Shiny Bob could be the perfect choice
for you.
Hair spa
Hair spa is one of the best ways of maintaining and

enhancing the beauty of your hair. Hair as said is the
crowning glory of our body which is usually caring
mostly of woman. Hair spa helps to develop the natural
beauty composition of our hair. Hair spa includes
different treatment to make our hair much attractive and
glow in its natural way.
Hair spa will help your hair to become more healthy and beautiful.
This treatment will moisturize the hair and helps to prevent
dandruff. There are lots of hair treatments purchased by drugstore
and salons and you can do this at home. You must also know the
present condition of your hair before doing the treatment.
Hair coloring
Hair Color Is Not Hair Paint. Color, as we perceive it, is actually the reflection of light off
of the colored pigments in the hair shaft. This "reflection of light" is what we see as "color".
Different Types of Hair Color
There are several different types of hair color. Be sure to read this section carefully.
Permanent Hair color
Permanent is just what it means. This makes a 'permanent' change in the pigment of the hair
shaft. It does not wash out!
It will fade in time, but cannot be simply removed to "bring back" your natural color. All
hair that has been colored in this way has the natural color pigments irreversibly chemically
altered.
It can be removed, leaving the "altered" hair shaft pigments, which can be "corrective
colored" back close to the original color.
This is a job which should be left to the Pros Only! It can be one visit or many visits to the
salon to try to correct a bad color job; it is expensive and is hard on the hair to varying
degrees.
Single Process Color
Single Process Color Is The Only Permanent Color That Should Be Attempted By The
Amateur! Single process means that the color is lifted and deposited in one step.
Semi-Permanent
Semi-Permanent color is what it says it is, it can cover gray and go darker, but can not
lighten. It lasts varying lengths of time depending on the product. Suitable for amateur
colorists.
Warning: Double Process (bleaching and toning to the desired color) should never be
attempted by a home hair colorist!. This is definitely a pro-only process.
Deposit Only Color
Deposit Only color can only "deposit" color into the hair, there are many varieties on the
market for the home user. These are very "User Friendly'' and usually condition and color in
one step.
The very popular color "glazes or translucent" colors are among the easiest to start with to
enhance your color. Most use a very low 3% peroxide to activate them. Some are capable of
lifting or lightening one level. Professionally, Red ken SHADES EQ is my favorite, bar none!
Doing the Math for Hair coloring
Don't panic when I say reddish or blonde undertones. Remember, I said that the color you
"see" is a combination of colors reflecting off of the hair. Now you must do the math part of
the 'homework'.
You must use a swatch book or ring to compare your hair color as it is now to match levels
and tones in natural light if at all possible. Not what you perceive, or think, or what your
Aunt Flo called your color when you were a kid!!
Now that you know where you are now and where you are going, let's look at the following
example of how to get there!
Desired color-Warm Blonde Level = Level 8
Target color level X 2 = 16

Natural color-Light Ash Brown = Level 6
subtract this from target color level of 16 16-6=10
This gives you the number of levels to lift (= 2) and the level of color to use (=10).
Note: If the total number for the level of color is 13 or larger, pre-lightening is required to
achieve the desired color. You need to go off to a professional for double process coloring.
Hair Highlights
Unlike a simple hair coloring, hair highlights can be magical and make a
stunning impression. But also hair highlight can be very technical and
artful jobs, one need to be very careful to the hair's shade and tone.
Successful hair highlights also depend on your hair's health and

texture, the amount of time the chemicals stay on and the number of
hair highlights you want. Here in hair-highlight.com, we offer full
information and fact of hair highlights, with tips, trends, styles and
products that you need to know before you go for a hair highlight
either at home or in the salon.
Hair Color and Highlights
The reason to get a hair highlight is to gain the effect of a sun-kissed glow and give
dimension to your hairstyle. Vary the shade and intensity of the color depending on your skin
color and the effect you'd like to achieve. So, it is important to get the right tone of color and
make your highlight perfect. Here are some tips for you to go through for the right hair
Highlight colors.
 First you should consider your natural or colored hair color and
the contrast you desire when get the hair highlight. No matter
you are blondes, red heads or brunettes, you can always
highlight your hair. Results will vary depending on your
original hair color and the formula you choose.
 If you have cool skin tones, complement with shades of ash or

beige for blonds and brunettes and violet based reds for redheads. If you have warm skin
tones, enhance with golden and caramel hues for brunettes, light golden shades and straw
hues for blondes, and auburn or copper shades for red heads.
Hair Highlights
Getting hair highlights is an easy way to rejuvenate your looks. Highlights can make you look
younger, tanner, and even more awake. Whether you choose to highlight at the salon or at
home, proper maintenance is key to keeping your locks luscious.
Heading to a beauty salon for highlights is a great way to get professional looking results,
especially if you want to go more than 2-3 shades lighter than your natural color. Salon
personnel have experience helping to pick the right shade that compliments skin tone and eye
color.
Salon stylists also are trained in several techniques of hair highlighting. Foil highlights
involves painting color onto hair, and folding it into a foil. It is precision-based, hard to touch
up, and time consuming, but produces great results. Another technique is bialiage, which is
the simple painting technique. Chunking and piecing can create a trendy and customized look
with thicker strands of color put in. Low lighting involves adding darker pieces to minimize
brassy tones or simply darken hair.
To get the look you want, bring in a photograph or two of people whose highlights you
admire. However, if your skin tone is significantly lighter or darker than those people, your
results may not look the same. Making an appointment for a consultation with your stylist
before doing the color can help the two of you achieve the best look. If you have never
colored your hair before, ask friends for stylist and salon recommendations.
Facial Face
Facials are some of the most popular spa treatments. Professional facials, when well done,
can help to maintain the skin tone for longer time, and of course, they help to keep the skin
clean of impurities (that open the pores and make the skin look dull).
Hair perm
A hair perm is a chemical process that changes the hair

shape to create a new look. Those with naturally straight
hair can transform their hair into waves or curls and those
with curly hair can tame their curls by adding body.
Some of the different types of hair perms include spiral,
stack, spot and volumizing.
Manicure
A manicure is a beauty treatment for your hands and nails. A

manicurist uses a variety of tools, creams, oils, waxes and
massage techniques to clean and shape your nails, care for
your cuticles, and generally improve the look and feel of
your hands.
A manicure should improve the texture and health of both the

nails and the skin of your hands, as well as leaving them looking polished and perfect.
A good manicure will:

* Clean, shape, strengthen and even "dress" your nails
* attend to any skin problems you might have around the

nail, such as broken or sore skin
* use acupressure or hand-massage techniques to stimulate

the blood and lymph flow to improve the health of your
skin
* use oils, creams and waxes to exfoliate, cleanse and improve the texture of your nails and
the skin of your hands
Apart from making sure your hands and nails look and feel good, a manicure often has the
side-effect of relaxing and soothing you; there are pressure points on your hands that
correspond to other areas of your body (see Reflexology).
Different kinds of manicure
There are various kinds of manicure available, which may involve a different shaping of the
nail, the use of different oils and cream, or even of electro-pulse or hot stone massage as part
of the treatment. Some examples include:
French: a classic manicure using clear or ivory-colored polish on the body of the nail, and
whitens the tip. The nail is cut quite square.
Intensive paraffin wax: includes warm wax being rubbed into your nails, hands and wrists
to moisturize and soften.
American: a very natural-looking manicure which shapes the nails to your finger tip.
Luxury: a whole-hand treatment which includes a hand massage, softening paraffin wax and
heated mittens or a wrap which warms and soothes your hands, and softens and hydrates your
nails.
Hot stone manicure: this manicure features a hand massage using hot stone therapy to
soothe and relax your hand.
Pedicures
A pedicure is a way to improve the appearance of the feet and

their nails. It provides a similar service to a manicure. The word
pedicure comes from the Latin words pedis, which means of the
ankle, and cura, which means care. It also means the care of the
feet and toenails. A pedicure can help prevent nail diseases and
nail disorders. Pedicures are not just limited to nails; usually
dead skin cells on the bottom of feet are rubbed off using a
rough stone called a pumice stone. Additionally, leg care below
the knee became a common and now expected service included in pedicures. Leg care
includes a depilatory via either shaving or waxing followed by granular exfoliation,
moisturizing creams, and a brief leg massage. Any persons at risk for blood clots should
forgo leg massage.
Rebonding
Rebonding is a chemical hair treatment that makes your hair

straight, sleek and shiny. It is a permanent and expensive
procedure. Prices for the treatment may vary across salons
due to products used, service, your hair type and post
type and post treatment care.
Each type of hair has a natural bond. Curly or wavy, are the result of natural bonds that give
the hair its physical quality. The cream softener or relaxant used in the rebonding treatment
breaks the hair structure. Then a neutralizer bonds the
structure again and makes hair straight. In simpler terms
the rebonding treatment changes your natural hair
structure and restructures
it.
Once your hair is straightened you have to touch up the
new growth every three months, six months or a year,
depending upon your growth.
TheProcessofRebonding
The time taken to complete a rebonding treatment depends

upon the length, type and thickness of your hair. Hair till
mid back can take about 8 hours or more to be rebonded. A
man’s hair might need three hours. Here’s the step by step
approachtorebonding.
1. Hair is washed with a mild shampoo. No conditioner is applied. Hair is dried completely
completely with a blow dryer keeping it on the medium level.
2. Hair is separated into parts. The cream softener or relaxant is
applied to every hair shaft, keeping it straight. A thin plastic
board is used to keep hair straight.
3. Cream softener or relaxant is kept on hair for at least half an hour or depending upon the
hair type. Keeping it for too long may even harm hair. After that hair is steamed for 10 to 40
minutes, depending upon hair type and condition, and
then rinsed.
4. Hair is blow dried and then keratin lotion is applied.
5. A flat iron is used to straighten hair further and break any remaining curls. The iron should
not exceed 180 degrees. A ceramic iron is better than other metal irons. The
salon expert will iron your hair until it is satisfactorily straight and shiny.
6. Hair is again parted and a neutraliser is applied to set.
7. The neutraliser is kept for at least 30 minutes.
8. The neutraliser is rinsed off with cold water. Hair is blow dried and hair serum is applied.
A last touch of ironing is given bonds and stabilise the hair.
A salon professional will restrict you from washing your hair for
minimum three days. It allows the treatment to set. You will be
asked not to clip your hair, tie a rubber band or wear any other
accessories in your hair for minimum three days. Wearing a shower
cap while having a bath is also advisable, to prevent hair from
becoming wet. With the straightening iron.
Hair appears silky straight and shiny.
Make-up
Make-up is a sub-set of cosmetics and refers mainly to the

colored products which are used to change the user's
appearance. In today's world when there are ample of make-up
products in the markets, it becomes difficult for a person to
choose the right ones.
Seasonal Makeup
All seasons have their unique style, technique and type of makeup that may
look out of place in other climatic and weather conditions.
Monsoon Makeup
In monsoons, dense makeup has a risk of being smudged and washed out
severely and so light and sheer makeup is more advisable. Use waterproof mascara, transfer-
resistant lipsticks and waterproof liners and may even use waterproof foundation, if it is a
must for you.
Summer Makeup
Summer is the time to give your body the healthy tan and protect it from the horrors of
sunburn, baked and dry lips and even sun-scorched skin cancer! There are some makeup
disasters that can happen in summer sun and a relaxing beach noon that we do not pay
adequate attention too.
Winter Makeup
There are so many people who dread winter for the mere reason that it brings a
challenge to maintaining healthy and well-moisturizer skin. Extra care and attention is
needed during the winter season, because during the cold months, the oil glands situated
just below the surface of the skin tend to become relatively inactive and produce less
moisture than usual.
Shampoo & set
The shampoo and set used to be the staple of hairdressers and salons, although these days
salons may not perform as many as they might have in your grandmother’s day. Styles
change and trends come and go. The shampoo and set comes back into usage as
Fashions dictate.
Simply put, the shampoo and set is simply shampooing and conditioning the hair, then
winding the wet (or towel-dried) hair on rollers to create a curly hair. The hair can be
wrapped on the rollers using water or any number of styling products, depending on the
amount of hold you want in the style.
In many cases, especially in years past, the shampoo and set (also known as a roller set or wet
set) was used to create the hairstyle all on its own. The hair was shampooed, rolled, dried and
combed out to create a style with curl and volume. The amount of curl was dependent on the
size of the rollers used. Today, the shampoo and set can be used to create a style but is often
used when creating up-styles to give the hair a base of volume and curls upon which
elaborate hair designed are built.
The shampoo and set can offer versatility in any haircut by adding volume and curl as
desired. You can create looks that range from soft and romantic to wild and energized, all by
choosing the right amount of curl.
The length of time for a shampoo and set depends on a few factors, such as the length of the
hair you’re working with, and the size and number of rollers you are using. On average, a
shoulder-length head of hair can be completely rolled on medium rollers in around 20-30
minutes. After that you need 45-60 minutes of drying time under a hooded dryer (possibly
more or less, depending on the thickness of the hair) and about 15 to 20 minutes for the
comb-out and finishing touches. This makes a total styling time of 1-1/2 to 2 hours
This sounds like a lot of time for the styling, but remember that while one client is under the
dryer, you can be working on another client. Or if you are doing this on your own, you can be
working on other things while drying your hair, such as doing your nails.
Table 4.1: Service Charge
Service Charge
Service Price(Baht)
Shampoo & set 300
Hair Spa 600
Haircuts 350
Perms 1500
Pedicure 200
Manicures 350
Facial face 1000
Hair color 1500
Highlights 1000
Makeup 1000 per day
Rebonding 2500
Production/ service process
Our service process starts from customer walk in to our beauty salon. We have electronic for
customers choose to meet their service and queue number, then we have staff to conduct you
to service that you choused, after finish, customer will go to the cashier to pay the money
and meet satisfaction and suitable price. Our service is S.M.A.R.K.
1. S=Sincere and Service mind: Our business is service for make the customer
satisfaction and come back again. Hair dressers must love and work by hearth, it will
get a good job, for hair dressers when cutting hair is important, because it is training,
experience and development. Our service include acting of staffs, because our service
is good or bad it depend on feel and satisfaction of customer, atmosphere is one thing
that important to our business. So our company will develop all the time.
2. M=Maturity: Maturity is an important thing to beauty salon business, because of this

business is sale emotion and satisfaction for customer. Our product is emotional
product; they have hearth, feel and think. Thinking of customer and thinking of hair
designers some time is not worked, so emotion control is very important to this job,
because we can’t know that what are customer feel? And we must control our staff’s
emotion too. We must meeting for talk together and solve the problem (work with
team).
3. A=Active: We have active all the time for atmosphere of beauty salon, and make
customer enjoy our service. Active will make customer see that we have feel to work
or not. It looks like the window of hearth. If customers know, they will return to our
service and can create loyalty of customer.
4. R=Run a Business: Beauty salon business is one of all business, which have evolution
about technology. Technology will help to reduce time and cost. Nowadays
technology and internet will help you too easy to search information. This business
necessary to modernize and trend of fashion. Technology will help to management
and develop our company include convenience for customers.
5. K=Knowledge: Hair designers must have knowledge many ways for talk with
customer. If customer asks and hair designers can’t talk with them, it doesn’t make
customer enjoy with us. It necessary to know all of things but should know some
thing
Location
We choose the location near ChiangMai University because it nears the target group. There
are a lot of people is stay around these location. It is Not only student but also working
women/men and the traveler too. This location is appropriate to do beauty salon business.
There is the building for sale and we see that this is the good location because of the building
have 2 arched spaces and 3 floor. For the past, the old owners do the spa business and clinic.
Inside the building is rather perfect. The more furniture comes from Home Pro. The wall
made with the good wall paper. The cost of the building with furniture is only 7,000,000
Baht. We should buy this building and modify inside the building in our design. It doesn’t use
much money to modify if compare with we buy the free space and produce the new one.
Building inside
Counter
In massage room Zone of massage In front of shop
Relax zone The gate way In the bathroom

Facility Layout
Figure 4.1
The facilities Layout management in our beauty salon that our will refer to the layout of
shop by we will beginning from the shop entrance since the customer reach our shop .We
want to serve the good service to the our customer and other people who come with them
by laying plan a shop are appropriate and comfortably by have wide area enough for walking
around the shop. When come to a shop will meet the cashier table that locate at the right side
of the exit because for the comfortably of the customer pay service cost and customer can
choose many hair from the hair style program that locate on left side of cashier table . The
wall behind cashier table has the television sets up for customer waits for service. In the part
of the television that sets up in this part will opposite with the sofa for customer seat to wait
for use service and it is the good location .In the part of left side of shop entrance will show
the our product that uses for serves to the customer that we use the high quality of product
in hair care ,facial care and manicure .
After that we have the beverage zone that locate at right side of the shop because this corner
has a plug and can see the customer who to come to our shop distinct that easy to serve
any beverage to a customer at the sofa them seat by our shop has the fresh water , coffee
and tea that customer can choose the beverage that them want .The customer can relax by
read many hair style magazine or other magazine ,listen the music that we provide for them
and customer can use the Wi-Fi with their note book or their mobile phone during wait for
use service .We divide the zone of our shop have two zone . In first zone that we yet
explained in part of the facilities Layout management shop plan but in part of electric system
that we have the plug in every corner at uses the electric equipment are area television ,are
refrigerator, beverage zone, be hide of sofa at for a relax zone for the customer bring the
not book come to our shop and we provide the flowerpot or vase in each zone for good
atmosphere ,the beauty of our shop ,and can attract the customer. In beauty zone divide
clearly in each zone that are hairdressing zone, facial zone and manicure .which the zone that
use water must stay in together because ,we set the drain in the same way is the left side of
shop that have the hairdressing zone that locate on inmost of shop .We have the shampoo
bed and arrange beautifully .near shampoo bed has the towel cabinet for wipe the hair for the
convenience of staff and we have the hair cut zone locate near shampoo zone that appreciate
to the convenience of the customer .We have the drainage before drain to the river .
Then when the customer shampoo already, we will take them to the barber chair. The barber
chair is near the shampoo bed because it comfortable for the customer because between
shampoo zone and haircut zone we have the wide walk way for customer walk. The zone of
barber chair we manage it to the circle type to match with our Salon style. For the electricity
system in our Beauty Salon we will set the plug in all places in the Salon. We consider the
electronic machine. Then, for the haircut zone we will set the plug between the circles of
barber chair for connects of electric machine such as hair dryer, or hair straighter.
Near the shampoo zone and haircut zone we will manage this area to hair spa and treatment
zone .The electric machine that we use to do treatment is hair steamer, then we will set some
plug maybe 1-2 plugs for this zone. In the same side of hair treatment we have the face spa
for serve to the customer. We clear divide zone of face and hair spa. We have the face sink to
serve the customer to clean their face with before they do the spa. For the right side of the
entrance to inside we have the cosmetic corner called this zone is cosmetic zone. This zone
has the expert cosmetic to give the advice to the customer before they decide to make. For
makeup, our Beauty salon will serve the service for inside and outside the salon and we have
the waiting chair for serve to customer who have long queue. The zone of nail spa is the same
side of cosmetic but it is in the right inside corner and it clear divide to the cosmetic zone. We
can manage the zone and electric machine for easy and appropriate for customer and
employee in our salon. Not only manage the zone but also we will manage the entertainment
such as TV, Music, and Stereo. This entertainment will make customer and employee relax
and reduce the stress inside the Salon too. Then we have the little tree to make the fresh air in
the salon too.
The map of beauty salon
Figure 4.2
Machine/Tools/Equipments
-Equipment in salon beauty
The equipment in salon beauty from Serechai department store because of this department
store produces their beauty product, sell and distribute the beauty salon equipment of all brands
from inside and outside country.
Salon Straight Seduce There are many type of hair straight machine.
The popular one that “Chromium hair straight machine”. This type of
Salon Straight Seduce can use with all type of hair. Most of beauty salon
uses the gold Salon Straight Seduce because they have the high power
heater and cover with Teflon to protect hair with high heater
It can use to every hair and hit in expert hairdresser.
Hair curler very popular in now because doesn’t damage hair. It

transforms the signal of electric current and releases the electronegative
to heater.
Hood Dryers Use for bend, stretch, hair highlight or whatever that uses
with the heat.
Hair steamer Use the heat for help to get the good hair.
Hair dryer Use for dry the hair or make the good hair style.
Chair Bases It should have the good design and comfortablr for the customer.
Barber chair use to sit for cut the hair to customer.It should comfortable and
can adjust to high and low follow the high of customer.
Mirror use for customer view their new hair style before they go outside the
salon to make them confident.
Barber scissors We chose “Kasho” because of it import from Japan

country and popular in world hairdresser.
Electronic Clippers We chose “Wahl professional” that import from USA

and more expert hair dresser use.
Facial bed The bed use for customer sleep on the bed and staff spa
them body to make them relax. The bed should have the good design
and standard.
Shampoo bed We chose the good one that comfortable and good design.
Hair equipment with the rolling cart The rolling cart use for lay down the
hair equipment of the hairdresser to cut the hair ,dry the hair and so on such as
scissor, Hair dryer, comb and so on.
Nail equipment with the rolling cart Use with lay the nail equipment.
Spa and cleanser machine The machine use to make the good
face without the pimple and make them baby face.
Cosmetic in beauty salon
My beauty Salon have the many famous brand of cosmetic depend on the customer
expectation or the customer want.
Covermarkกปิดริ้วรอยหม่นหมอง และปกป้องผิวสวยจา
Covermark is product of Japan have the target for the

many requairment in every age of woman that especially the
products in the group ofBase Make Up that have mention
widely and advise that is the best products for a Asian
woman by, Beauty Editor of famous magazine Covermark is
the cosmetic have a role in the daily life of Thai woman .
Cosmetics are formulated to perfectly cover and esthetically
correct or treat skin imperfections of the face and body. Just
like its name the brand Covermark Cosmetics believes in
effectively concealing imperfections of skin and provide a
breather for the skin to come up with "beauty" that is
synonymous with "radiance". This unique line of
dermocosmetics prevents and treats innumerable skin problems
and helps you to combat basic skin troubles.
Bsc
BSC Cosmetology by ICC Company that is the best seller

cosmetic in Thailand and the BSC is large sponsor of Miss
Thailand Universes 2007 and other beauty contest. Therefore, we
must to choose this cosmetic brand in my beauty salon that has
most quality.
Artistry
Artistry is a brand of skin care and colour

cosmetics, produced by Access Business
Group and marketed by Amway with a
variety of products, colours, and styles,
cosmetics offers you the premium-quality
tools you need to craft your own exquisite style, put your best face forward, and let your
natural beauty come shining to the fore.
Furniture and electronic equipment in salon beauty
We select furniture from Koncept Furniture because the best measure quality. Good
design and character of their product to respond customer want. Every product still thinks
about the safety and quality to customer.Trust in the good service not only the standard
quality product but also they will serve the good service to their customer by anyway by send
the product on time and quality expert by the expert staff of company. Electronic equipment
we select buy in Central Airport Plaza because near our shop and easily transportation.
Sofa
Brand:ADANA
Price: 27,900.-
Table and chair
Brand:SYNTAS#2 & ROLY
Price: 14,900.-
Down light cabinet /show cabinet
Price:9600.-
Air conditioner
Brand: DAIKIN INVERTER
Price:31900.-
Television
Brand: samsung PS50B450
Price:33500.-
Stereo
Brand:Sony
Price:21900.-
Vacuum cleaner
Brand:TOSHIBA VC-SP550T 1500 W
Price:4590.-
Water heater
Brand:Panasonic DH-3HT1T 3500W
Price:4490.-
Refrigerator
Brand:SHARP SJ-D2ON 6.5Q
Price:7590.-
Telephone
Brand:Panasonic KX-TG2359BXB
Price:5490.-
Calculator/cashier machine Brand:
OLYMPIA
Price: 1790.-
Computer
Brand: Samsung
Price: 17000.-
Cost of investment
Pre cost of investment
The Stock of the furniture and electronic equipment in salon beauty
- Furniture
No Product Brand Price Number Total
1. Sofa ADANA 21,900.- 2 43,800
2. Table and chair SYNTAS#2 & 11,900.- 1 11,900

ROLY
3. Down light cabinet /show - 2600.- 3 7,800

cabinet
Table 4.2 Cost of Furniture

- Electronic equipment
No Product Brand Price Number Total
1. Air conditioner DAIKIN 25,900.- 3 89,700

INVERTER
2. Television Samsung 22,000.- 1 22,000

PS50B450
3. Stereo Sony 12,900.- 1 12,900
4. Vacuum cleaner TOSHIBA 1,450.- 1 1,450

VC-SP550T
1500 W
5. Water heater Panasonic DH- 2,500.- 2 5,000

3HT1T 3500W
6. Refrigerator SHARP 4,200.- 2 8,400

SJ-D2ON 6.5Q
7. Telephone Panasonic KX- 1,900.- 1 1,900
TG2359BXB
8. Calculator/cashier machine OLYMPIA 1,150.- 1 1,150
9. Computer Samsung 17,000.- 2 34,000
Total 240,000
Table 4.3 Cost of Electronic equipment
- Equipment in beauty salon
No. Product Brand Price Number Total

1. Salon Straight Seduce UNIX 1,200.- 4 4,800
2. Hair curler UNIX 1,200.- 4 4,800
3. Hood Dryers Kingdom 5,000.- 2 10,000
4. Hair steamer Ozone Hair 3,500.- 2 7,000
5. Hair dryer UNIX 1,100.- 2 2,200
6. Chair Bases - 1,900.- 4 7,600

7. Barber chair - 450.- 4 1,800
8. Mirror - 1200.- 4 4,800
9. Barber scissors Kasho 2,500.- 2 5,000
10. Electronic Clippers Wahl 1,700.- 2 3,400

professional
11. Facial bed - 2,900.- 2 5,800
12. Shampoo bed - 3,000.- 3 9,000
13. Hair equipment with the rolling - 450.- 2 900

cart
14. Nail equipment with the rolling - 450.- 2 900
cart
15. Spa and cleanser machine - 12000.- 1 12,000
Total 80,000
Table 4.4 Cost of Equipment in beauty salon
The product in beauty salon
1 Shampoo L'oreal 300 5 1,500
Shiseido 350 5 1,750
bsc 200 5 1,000
2 Conditioner L'oreal 300 5 1,500
bsc 200 5 1,000
3 Hair Repair Treatment L'oreal 300 2 600
Shiseido 350 2 700
bsc 150 3 450
4 Hair detox L'oreal 500 5 2,500

bsc 700 5 3,500
5 Hair spa L'oreal 500 5 2,500
bsc 700 5 3,500
6 Rebonding L'oreal 900 3 2,700
Shiseido 1,100 3 3,300
Palty 300 5 1,500
7 Hair coloring L'oreal 350 5 1,750
Palty 300 5 1,500
8 Hair curling L'oreal 400 5 2,000
9 Hair Highlighting L'oreal 300 5 1,500
10 Hair serum L'oreal 130 10 1300
11 Hair wax L'oreal 300 5 300
Total 213 42,100
Table 4.5 Cost of product in beauty salon
The nail product in beauty salon
1 Nail Polish OPI 300 10 3,000
Skin food 250 10 2,500
China 280 10 2,800

Glaze
2 Nail Polish Remover OPI 350 5 1,750

3 Nail Top & Base coat OPI 300 5 1,500
Skin food 90 5 450
4 Nail Cream Etude 200 5 1,000
Skin food 250 5 1,250
5 Nail UV drying machine 1300 2 2,600
6 Nail clippers 200 2 400
7 Nail file 150 6 900
8 300 1 300
9 Arclylic 350 1 300
Total 67 18,750
Table 4.6 Cost of nail product in beauty salon
The face spa product in beauty salon
1 Cleansing cream Skinfood 350 5 1,750
Rojukiss 550 5 2,750
2 Massage cream Skinfood 300 5 1,500
3 Facial scrub Skinfood 200 5 1,000
4 Facial mask Skinfood 200 10 2,000
Rojukiss 250 10 2,500

5 Serum Skinfood 200 5 1,000
6 Cream Skinfood 550 5 2,750
7 Lotion Skinfood 300 5 1,500
8 Vitamin c Skinfood 500 5 2,500
9 TreatMent Skinfood 400 5 2,000
Total 100 36,250
Table 4.7 Cost of face spa product in beauty salon
The Stock of the Makeup of Glow and Glossary Beauty Salon.
The Cosmetic Bag.
No Product Brand Price Number total
1 Cosmetic Etudy 300 4 1,200

bag
Total 1,200 -
Table 4.8 Cost of costmetic bag
The cosmetic For Wedding Event.

No. Product Brand Price Number total
Kanebo 900 2 1,800
1
Lunasol -
Smoothing Makeup
Base 30g
Beaute de 1,000 2 2,000

Loose Powder Kose
2 Makeup Base 30ml
Laura 850 2 1,700

Foundation Mercier
3
Powder No2 for
Fair to Medium
Yellow Tone
Photo Op Under Smashbox 700 2 1,400
4 Eye Brightener
Laura 450 2 900
Face Tint 9.3g Mercier
5
#Apricot
Clinique 350 2 700
6 Brush-On Cream
Liner #True Black
Clinique 420 2 840
Defining Power
Mascara #Black
8 Nars 650 2 1,300

Duo Cream
Eyeshadows #Pink
Panther
9 Yves Saint 750 2 1,500
Lip Twins SPF8 Laurent
#06 Pink Harmony
(Satin/Shine)
Total 12,140
For Any purpose Table 4.9 Cost of cosmetic for wedding event
No. Product Brand Price Number total
1 BSC 350 2 700
BSC Cover light

powder SPF 30PA++
2 BSC 325 2 650

BSC Natural face
powder
3 BSC 325 2 650
BSC Jean volume

Mascara
4 BSC 350 2 700

BSC Chic Lip Colors
BSC 200 2 400
BSC Chic Eye Colors
6 BSC 250 2 500
BSC Chic Brush On

Colors
7 BSC 300 2 600

BSC Tint natural
PDT
8 BSC 260 2 520
BSC Flashy Glitz

Liner
9 BSC 650 2 1,300

BSC Eye Shadow
Collection
10 Skin Food 400 2 800

White Grape Fresh
Foundation
11
Skin Food 500 2 1,000
Mushroom Multi
Care BB Cream
SPF20 PA+
12
SkinFood BaNaNa Skin Food 520 2 1,040

Concealer stick
Total 8,860
Table 4.10 Cost of cosmetic for any purpose
Total cost of cosmetic
No. Cosmetic of Cost Total
1 Cosmetic bag 1,200 1,200
2 Wedding 11,940 11,940
3 Other event 8,738 8,860
Total 22,000
Table 4.11 Total cost of cosmetic

Investment cost
Investment Cost
1. Land and building 10,000,000
2. Furniture 63,500
3. Electronic equipment 176,500
4. Equipment in salon beauty 80,000
Total 10,320,000
Table 4.12 Total of investment cost

Depreciation
No List Price per 1 No of unit price percent

unit
1 Land 6,000,000 58.14%
2 Building 4,000,000 38.76%
3 Sofa 21,900 2 43,800 0.42%
4 Table and chair 11,900 1 11,900 0.12%
5 Down light cabinet 2600 3 7,800 0.08%

/show cabinet
6 Air conditioner 25,900 3 89,700 0.87%
7 Television 22,000 1 22,000 0.21%
8 Stereo 12,900 1 12,900 0.13%
9 Vacuum cleaner 1,450 1 1,450 0.01%
10 Water heater 2,500 2 5,000 0.05%
11 Refrigerator 4,200 2 8,400 0.08%
12 Telephone 1,900 1 1,900 0.02%

13 Calculator/cashier 1,150 1 1,150 0.01%
machine
14 Computer 17,000 2 34,000 0.33%
15 Salon Straight Seduce 1,200 4 4,800 0.05%
16 Hair curler 1,200 4 4,800 0.05%
17 Hood Dryers 5,000 2 10,000 0.10%
18 Hair steamer 3,500 2 7,000 0.07%
19 Hair dryer 1,100 2 2,200 0.02%
20 Chair Bases 1,900 4 7,600 0.07%
21 Barber chair 450 4 1,800 0.02%
22 Mirror 1200 4 4,800 0.05%
23 Barber scissors 2,500 2 5,000 0.05%
24 Electronic Clippers 1,700 2 3,400 0.03%
25 Facial bed 2,900 2 5,800 0.06%
26 Shampoo bed 3,000 3 9,000 0.09%
27 Hair equipment with 450 2 900 0.0083%

the rolling cart
28 Spa and cleanser 12,000 1 12,000 0.12%

machine
Total 10,319,100 100%

Depreciation rate 0.2
Life time building (month) 60
Salvage value 0.05
Life time equipment (month) 59
Depreciation
Year 1
Salvage
Investment Cost Jan Feb Mar May April June July Aug Sep Oct Nov Dec Total value
Building ฿ ฿ ฿
4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 760,000 200,000
Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿2,190
Table and
chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿595
Down light
cabinet
/show ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿390
cabinet
Air ฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿4,485
conditioner
Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿1,100
Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿645
Vacuum ฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿73
cleaner
Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿250
Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿420
Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿95
Calculator/ca
shier ฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿58
machine
Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿1,700
Salon
Straight
Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿240
Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿240
Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿500
Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿350
Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿110
Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿380
Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿90
Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿240
Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿250
Electronic
Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿170
Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿290
Shampoo
bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿450
Hair
equipment
with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿45
rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿45
Spa and
cleanser
machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿600
Depreciation
-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458
Table 4.14 Depreciation Year 1

Depreciation
Year 2
Accumul
ate
Deprecia
Investment Cost Jan Feb Mar May April June July Aug Sep Oct Nov Dec Total tion 2
Building ฿ ฿
4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿760,000 1,520,000
Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿16,644
Table and
chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿4,522
Down light
cabinet
/show ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿2,964
cabinet
Air ฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿34,086
conditioner
Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿8,360
Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿4,902
Vacuum ฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿551
cleaner
Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿1,900
Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿3,192
Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿722
Calculator/ca
shier ฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿437
machine
Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿12,920
Salon
Straight
Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿1,855
Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿1,855
Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿3,864
Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿2,705
Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿1,778
Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿2,937
Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿696
Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿1,855
Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿1,932
Electronic
Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿1,314
Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿2,241
Shampoo
bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿3,478
Hair
equipment
with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿348
rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿348
Spa and
cleanser
machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿4,637
Depreciation
-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458 ฿30,915

Depreciation
Year 3
Accumul
ate
Deprecia
Building ฿ ฿
4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿760,000 2,280,000
Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿24,966
Table and
chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿6,783
Down light
cabinet
/show ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿4,446
cabinet
Air ฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿51,129
conditioner
Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿12,540
Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿7,353
Vacuum ฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿827
cleaner
Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿2,850
Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿4,788
Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿1,083
Calculator/ca
shier ฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿656
machine
Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿19,380
Salon
Straight
Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿2,782
Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿2,782
Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿5,797
Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿4,058
Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿2,203
Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿4,405
Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿1,043
Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿2,782
Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿2,898
Electronic
Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿1,971
Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿3,362
Shampoo
bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿5,217
Hair
equipment
with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿522
rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿522
Spa and
cleanser
machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿6,956
Depreciation
-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458 ฿46,373

Depreciation
Year 4
Accumul
ate
Deprecia
Building ฿ ฿
4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿760,000 3,040,000
Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿33,288
Table and
chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿9,044
Down light
cabinet
/show ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿5,928
cabinet
Air ฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿68,172
conditioner
Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿16,720
Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿9,804
Vacuum ฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿1,102
cleaner
Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿3,800
Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿6,384
Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿1,444
Calculator/ca
shier ฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿874
machine
Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿25,840
Salon
Straight
Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿3,710
Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿3,710
Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿7,729
Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿5,410
Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿2,628
Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿5,874
Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿1,391
Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿3,710
Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿3,864
Electronic
Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿2,628
Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿4,483
Shampoo
bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿6,956
Hair
equipment
with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿696
rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿696
Spa and
cleanser
machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿9,275
Depreciation
-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458 ฿61,831

Depreciation
Year 5
Accumul
ate
Deprecia
Building ฿ ฿
4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿760,000 3,800,000
Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿41,610
Table and
chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿11,305
Down light
cabinet
/show ฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿7,410
cabinet
Air ฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿85,215
conditioner
Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿20,900
Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿12,255
Vacuum ฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿1,378
cleaner
Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿4,750
Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿7,980
Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿1,805
Calculator/ca
shier ฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿1,093
machine
Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿32,300
Salon
Straight
Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿4,637
Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿4,637
Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿9,661
Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿6,763
Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿3,053
Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿7,342
Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿1,739
Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿4,637
Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿4,831
Electronic
Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿3,285
Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿5,603
Shampoo
bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿7,105
Hair
equipment
with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿869
rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿869
Spa and
cleanser
machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿11,593
Depreciation
-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458 ฿77,288

Income of glow and glossy Beauty Salon
Year 1
In the first fourth month, we will begin to start our business. We do not have everything, so
we will buy and invest everything new for our business it makes our business does not have
income in this period.
Month List of Menu Income Expense Total
1 Land and building 10,000,000
Others 5,000
10,005,000
2 Design and modify Salon 50,000
Furniture 63,500
Electronic equipment 176,500
Equipment in Beauty Salon 80,000
Others 5,000 375,000
3 Design and modify Salon 50,000
Wi-Fi 590
Others 5,000 55,590
4 Product and cosmetic 119,100
Drinking & magazine 1,000
Staff trainer 10,000
Others 5,000
135,100
Total 10,570,690
Table 4.19 Income of glow and glossy Beauty Salon

-Operating cost
Raw materail
- Cosmetics 22,000
- Product in beauty salon 42,100
- Nail product 18,750
- Face product 36,250
Total 119,100
Direct labor cost (year 1-3)
- Barber 7 people 15,000/person 105,000/month

- Staff 10 people 6,500/person 65,000/month
- Cashier 1 people 5,500/person 5,500/month
- Housekeeping 1 people 5,200/person 5,200/month
- Reception 1 people 5,500/person 5,500/month
186,200
Direct labor cost (year 4-5)
- Barber 10 people 15,000/person 150,000/month

- Staff 14 people 6,500/person 91,000/month
- Cashier 1 people 5,500/person 11,000/month
- Housekeeping 2 people 5,200/person 10,400/month
- Reception 2 people 5,500/person 11,000/month
273,400
Management Analysis
- Administration Cost
We estimate the administration cost per month
No. List Amount
1 Electricity 17,000
2 Telephone 3,000
3 Internet 750
4 Water supply 4,000
Total 24,750
Table 4.20 Total administration cost

Chapter 5: Financial Analysis
 Imcome Statement
 Balance Sheet

Income Year 1
Statement
May 31, 2005 June 30, 2005 July 31, 2005 August 31, 2005 September 30, 2005
฿662,950 ฿662,950 ฿1,106,250 ฿1,272,188 ฿1,106,250

Sale
Less: Cost of goods ฿119,100
sold
฿662,950 ฿662,950 ฿1,106,250 ฿1,153,088 ฿1,106,250
Gross profit
Operating expense
฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200
-Salaries expense
฿143,058 ฿143,058 ฿5,000 ฿9,000 ฿5,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
-Promote Salon ฿2,000 ฿2,000
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿588,508 ฿586,508 ฿448,450 ฿454,450 ฿448,450
expense
฿74,442 ฿76,442 ฿657,800 ฿698,638 ฿657,800
Net Income
Income Year 1
Statement
October 31, 2005 November 30, 2005 December 31, 2005 Year 1
฿1,106,250 ฿1,106,250 ฿1,272,188 ฿8,295,276

Sale
Less: Cost of goods ฿119,100 ฿357,300
sold
฿1,106,250 ฿1,106,250 ฿1,153,088 ฿7,937,976
Gross profit
Operating expense
฿186,200 ฿186,200 ฿186,200 ฿1,489,600
-Salaries expense
฿5,000 ฿5,000 ฿9,000 ฿324,116
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿198,000
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿12,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿2,400,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿336,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿24,000
-Utilities expense
Total operating ฿448,450 ฿448,450 ฿456,450 ฿4,791,716
expense
฿657,800 ฿657,800 ฿696,638 ฿3,146,260
Net Income
Table 5.1: Income Statement Year 1

Income Year 2
Statement
January 31, 2006 February 28, 2006 March 31, 2006 April 30, 2006 May 31, 2006
฿1,161,563 ฿1,161,563 ฿1,161,563 ฿1,335,797 ฿1,161,563

Sale
sold
฿1,161,563 ฿1,161,563 ฿1,161,563 ฿1,216,697 ฿1,161,563
Gross profit
Operating expense
฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200
-Salaries expense
฿5,000 ฿5,000 ฿5,000 ฿9,000 ฿5,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿450,450 ฿448,450 ฿448,450 ฿454,450 ฿448,450
expense
฿711,113 ฿713,113 ฿713,113 ฿762,247 ฿713,113
Net Income
Income Year 2
Statement
June 30, 2006 July 31, 2006 August 31, 2006 September 30, 2006 October 31, 2006
฿1,161,563 ฿1,161,563 ฿1,335,797 ฿1,161,563 ฿1,161,563

Sale
sold
฿1,161,563 ฿1,161,563 ฿1,216,697 ฿1,161,563 ฿1,161,563
Gross profit
Operating expense
฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200
-Salaries expense
฿5,000 ฿5,000 ฿9,000 ฿5,000 ฿5,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
-Promote Salon ฿2,000
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿448,450 ฿448,450 ฿454,450 ฿448,450 ฿448,450
expense
฿713,113 ฿713,113 ฿762,247 ฿713,113 ฿713,113
Net Income
Year 2
Income Statement
November 30, 2006 December 31, 2006 Year 2
฿1,161,563 ฿1,335,797 ฿14,461,458

Sale
sold
฿1,161,563 ฿1,216,697 ฿14,104,158
Gross profit
Operating expense
฿186,200 ฿186,200 ฿2,234,400
-Salaries expense
฿5,000 ฿9,000 ฿72,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿297,000
expense
-Drinking & ฿1,500 ฿1,500 ฿18,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
-Repayment ฿200,000 ฿200,000 ฿2,400,000
Loan
฿28,000 ฿28,000 ฿336,000
-Interest expense
-Utilities ฿3,000 ฿3,000 ฿36,000
expense
Total operating ฿448,450 ฿456,450 ฿5,403,400
expense
฿713,113 ฿1,673,147 ฿8,700,758
Net Income

Income Year 3
Statement
January 31, 2007 Febuary 28, 2007 March 31, 2007 April 30, 2007 May 31, 2007
฿1,219,641 ฿1,219,641 ฿1,219,641 ฿1,402,587 ฿1,219,641

Sale
sold
฿1,219,641 ฿1,219,641 ฿1,219,641 ฿1,283,487 ฿1,219,641
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿537,650 ฿537,650 ฿537,650 ฿544,650 ฿309,650
expense
฿681,991 ฿681,991 ฿681,991 ฿738,837 ฿909,991
Net Income
Income Year 3
Statement
฿1,219,641 ฿1,219,641 ฿1,402,587 ฿1,219,641 ฿1,219,641

Sale
sold
฿1,219,641 ฿1,219,641 ฿1,283,487 ฿1,219,641 ฿1,219,641
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿537,650 ฿537,650 ฿544,650 ฿537,650 ฿537,650
expense
฿681,991 ฿681,991 ฿738,837 ฿681,991 ฿681,991
Net Income
Income Year 3
Statement
฿1,219,641 ฿1,402,587 ฿15,184,530

Sale
sold
฿1,219,641 ฿1,283,487 ฿14,827,230
Gross profit
Operating expense
฿273,400 ฿273,400 ฿3,280,800
-Salaries expense
฿7,000 ฿12,000 ฿99,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿297,000
expense
-Drinking & ฿1,500 ฿1,500 ฿18,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
฿200,000 ฿200,000 ฿2,400,000
-Repayment Loan
฿28,000 ฿28,000 ฿336,000
-Interest expense
฿3,000 ฿3,000 ฿36,000
-Utilities expense
Total operating ฿537,650 ฿546,650 ฿6,474,800
expense
Net Income ฿681,991 ฿736,837 ฿8,352,430

Income Year 4
Statement
฿1,341,605 ฿1,341,605 ฿1,341,605 ฿1,542,846 ฿1,341,605

Sale
sold
฿1,341,605 ฿1,341,605 ฿1,341,605 ฿1,423,746 ฿1,341,605
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿537,650 ฿537,650 ฿537,650 ฿544,650 ฿537,650
expense
฿803,955 ฿803,955 ฿803,955 ฿879,096 ฿803,955
Net Income
Income Year 4
Statement
฿1,341,605 ฿1,341,605 ฿1,542,846 ฿1,341,605 ฿1,341,605

Sale
sold
฿1,341,605 ฿1,341,605 ฿1,423,746 ฿1,341,605 ฿1,341,605
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿537,650 ฿537,650 ฿544,650 ฿537,650 ฿537,650
expense
฿803,955 ฿803,955 ฿879,096 ฿803,955 ฿803,955
Net Income
Income Year 4
Statement
฿1,341,605 ฿1,542,846 ฿16,702,983

Sale
sold
฿1,341,605 ฿1,423,746 ฿16,345,683
Gross profit
Operating expense
฿273,400 ฿273,400 ฿3,280,800
-Salaries expense
฿7,000 ฿12,000 ฿99,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿297,000
expense
-Drinking & ฿1,500 ฿1,500 ฿18,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
฿200,000 ฿200,000 ฿2,400,000
-Repayment Loan
฿28,000 ฿28,000 ฿336,000
-Interest expense
฿3,000 ฿3,000 ฿36,000
-Utilities expense
Total operating ฿537,650 ฿546,650 ฿6,474,800
expense
Net Income ฿803,955 ฿877,096 ฿9,870,883

Income Year 5
Statement
฿1,542,846 ฿1,542,846 ฿1,542,846 ฿1,774,273 ฿1,542,846

Sale
sold
฿1,542,846 ฿1,542,846 ฿1,542,846 ฿1,655,173 ฿1,542,846
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000
-Marketing expense
Administration ฿17,750 ฿17,750 ฿17,750 ฿17,750 ฿17,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿2,000 ฿2,000 ฿2,000 ฿2,000 ฿2,000
-Utilities expense
Total operating ฿529,650 ฿529,650 ฿529,650 ฿536,650 ฿529,650
expense
฿1,013,196 ฿1,013,196 ฿1,013,196 ฿1,118,523 ฿1,013,196
Net Income
Income Year 5
Statement
฿1,542,846 ฿1,542,846 ฿1,774,273 ฿1,542,846 ฿1,542,846

Sale
sold
฿1,542,846 ฿1,542,846 ฿1,655,173 ฿1,542,846 ฿1,542,846
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000
-Marketing expense
Administration ฿17,750 ฿17,750 ฿17,750 ฿17,750 ฿17,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿2,000 ฿2,000 ฿2,000 ฿2,000 ฿2,000
-Utilities expense
Total operating ฿529,650 ฿529,650 ฿536,650 ฿529,650 ฿529,650
expense
฿1,013,196 ฿1,013,196 ฿1,118,523 ฿1,013,196 ฿1,013,196
Net Income
Income Year 5
Statement
฿1,542,846 ฿1,774,273 ฿19,208,433

Sale
sold
฿1,542,846 ฿1,655,173 ฿18,851,133
Gross profit
Operating expense
฿273,400 ฿273,400 ฿3,280,800
-Salaries expense
฿7,000 ฿12,000 ฿99,000
-Marketing expense
Administration ฿17,750 ฿17,750 ฿213,000
expense
-Drinking & ฿1,500 ฿1,500 ฿18,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
฿200,000 ฿200,000 ฿2,400,000
-Repayment Loan
฿28,000 ฿28,000 ฿336,000
-Interest expense
฿2,000 ฿2,000 ฿24,000
-Utilities expense
Total operating ฿529,650 ฿538,650 ฿6,378,800
expense
Net Income ฿1,013,196 ฿1,116,523 ฿12,472,333

Glow & Glossy
Balance Sheet
Jan31,05 Feb 28,05 Mar 31,05 Apr 30,05 May 31,05 Jun 30,05 Jul 31,05 Aug 31,05 Sep 30,05 Oct 31,05 Nov 30, 05 Dec 31,05 Year 1
Assets
Current assets:
Cash ฿1,767,000 ฿1,189,500 ฿930,910 ฿577,310 ฿422,252 ฿269,194 ฿697,494 ฿1,047,532 ฿1,475,832 ฿1,904,132 ฿2,332,432 ฿2,682,470 ฿2,682,470
Cosmetic product ฿119,100 ฿119,100 ฿119,100 ฿119,100 ฿238,200 ฿238,200 ฿238,200 ฿238,200 ฿357,300 ฿357,300
Design and modify ฿25,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Drinking & Magazine ฿1,500 ฿3,000 ฿4,500 ฿6,000 ฿7,500 ฿9,000 ฿10,500 ฿12,000 ฿12,000
Equipment in beauty salon ฿78,712 ฿77,424 ฿76,136 ฿74,848 ฿73,560 ฿72,272 ฿70,984 ฿69,696 ฿68,408 ฿67,120 ฿65,832 ฿65,832
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Other current assets ฿5,000 ฿10,000 ฿15,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿3,936,667 ฿3,873,334 ฿3,810,001 ฿3,746,668 ฿3,683,335 ฿3,620,002 ฿3,556,669 ฿3,493,336 ฿3,430,003 ฿3,366,670 ฿3,303,337 ฿3,240,004 ฿3,240,004
Accumulate dp.-Eq. beauty salon ฿1,288 ฿2,576 ฿3,864 ฿5,152 ฿6,440 ฿7,728 ฿9,016 ฿10,304 ฿11,592 ฿12,880 ฿14,168 ฿14,168
Accumulate dp.-Building ฿63,333 ฿126,666 ฿189,999 ฿253,332 ฿316,665 ฿379,998 ฿443,331 ฿506,664 ฿569,997 ฿633,330 ฿696,663 ฿759,996 ฿759,996
prepaid interest ฿28,000 ฿56,000 ฿84,000 ฿112,000 ฿140,000 ฿168,000 ฿196,000 ฿224,000 ฿252,000 ฿280,000 ฿308,000 ฿336,000 ฿336,000
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 11,800,000 11,600,000 11,400,000 11,198,500 11,072,942 10,949,384 11,407,184 11,905,822 12,363,622 ฿12,821,422 13,279,222 13,777,860 13,777,860
Liabilities
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Note payable 11,800,000 11,600,000 11,400,000 11,200,000 11,000,000 10,800,000 10,600,000 10,400,000 10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total liabilities 11,800,000 11,600,000 11,400,000 11,200,000 11,000,000 10,800,000 10,600,000 10,400,000 10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000
Equity
Owner, Capital ฿0 ฿0 ฿0 ฿0 ฿74,442 ฿150,884 ฿808,684 ฿1,507,322 ฿2,165,122 ฿2,822,922 ฿3,480,722 ฿4,179,360 ฿4,179,360
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total liabilities and equity 11,800,000 11,600,000 11,400,000 11,200,000 11,074,442 10,950,884 11,408,684 11,907,322 12,365,122 ฿12,822,922 13,280,722 13,779,360 13,779,360
Table 5.6: Balance sheet Year 1

Glow & Glossy
Balance Sheet
Jan 31,06 Feb 28,06 Mar31,06 Apr 30,06 May 31,06 Jun 30, 06 Jul 31,06 Aug 31,06 Sep 30,06 Oct 31,06 Nov 30,06 Dec 31,06 Year 2
Assets
Current assets:
Cash ฿3,166,083 ฿3,649,696 ฿4,133,309 ฿4,546,956 ฿5,030,569 ฿5,514,182 ฿5,997,795 ฿6,411,442 ฿6,895,055 ฿7,378,668 ฿7,862,281 ฿8,273,928 ฿8,273,928
Cosmetic product ฿357,300 ฿357,300 ฿357,300 ฿476,400 ฿476,400 ฿476,400 ฿476,400 ฿595,500 ฿595,500 ฿595,500 ฿595,500 ฿714,600 ฿714,600
Design and modify ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Drinking & Magazine ฿13,500 ฿15,000 ฿16,500 ฿18,000 ฿19,500 ฿21,000 ฿22,500 ฿24,000 ฿25,500 ฿27,000 ฿28,500 ฿30,000 ฿30,000
Equipment in beauty salon ฿64,544 ฿63,256 ฿61,968 ฿60,680 ฿59,392 ฿58,104 ฿56,816 ฿55,528 ฿54,240 ฿52,952 ฿51,664 ฿50,376 ฿50,376
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿3,176,671 ฿3,113,338 ฿3,050,005 ฿2,986,672 ฿2,923,339 ฿2,860,006 ฿2,796,673 ฿2,733,340 ฿2,670,007 ฿2,606,674 ฿2,543,341 ฿2,480,008 ฿2,480,008
Accumulate dp.-Eq. beauty salon ฿15,456 ฿16,744 ฿18,032 ฿19,320 ฿20,608 ฿21,896 ฿23,184 ฿24,472 ฿25,760 ฿27,048 ฿28,336 ฿29,624 ฿29,624
Accumulate dp.-Building ฿823,329 ฿886,662 ฿949,995 ฿1,013,328 ฿1,076,661 ฿1,139,994 ฿1,203,327 ฿1,266,660 ฿1,329,993 ฿1,393,326 ฿1,456,659 ฿1,519,992 ฿1,519,992
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 14,290,973 14,804,086 15,317,199 15,879,446 16,392,559 16,905,672 17,418,785 17,981,032 18,494,145 ฿19,007,258 19,520,371 20,080,618 20,080,618
Liabilities
Note payable ฿9,400,000 ฿9,200,000 ฿9,000,000 ฿8,800,000 ฿8,600,000 ฿8,400,000 ฿8,200,000 ฿8,000,000 ฿7,800,000 ฿7,600,000 ฿7,400,000 ฿7,200,000 ฿7,200,000
Total liabilities ฿9,400,000 ฿9,200,000 ฿9,000,000 ฿8,800,000 ฿8,600,000 ฿8,400,000 ฿8,200,000 ฿8,000,000 ฿7,800,000 ฿7,600,000 ฿7,400,000 ฿7,200,000 ฿7,200,000
Equity
฿ ฿ ฿ ฿
Owner, Capital ฿4,892,473 ฿5,605,586 ฿6,318,699 ฿7,080,946 ฿7,794,059 ฿8,507,172 ฿9,220,285 ฿9,982,532 10,695,645 ฿11,408,758 12,121,871 12,882,118 12,882,118
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿

Glow & Glossy
Balance Sheet
Jan 31,07 Feb 28,07 Mar 31,07 Apr 30,07 May 31,07 Jun 30,07 Jul 31,07 Aug 31,07 Sep 30,07 Oct 31,07 Nov 30,07 Dec 31,07 Year 3
Assets
Current assets:
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Cash ฿8,726,419 ฿9,178,910 ฿9,631,401 10,021,638 10,474,129 10,926,620 11,379,111 11,769,348 12,221,839 ฿12,674,330 13,126,821 13,515,058 13,515,058
Cosmetic product ฿714,600 ฿714,600 ฿714,600 ฿833,700 ฿833,700 ฿833,700 ฿833,700 ฿952,800 ฿952,800 ฿952,800 ฿952,800 ฿1,071,900 ฿1,071,900
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿2,416,675 ฿2,353,342 ฿2,290,009 ฿2,226,676 ฿2,163,343 ฿2,100,010 ฿2,036,677 ฿1,973,344 ฿1,910,011 ฿1,846,678 ฿1,783,345 ฿1,720,012 ฿1,720,012
Accumulate dp.-Building ฿1,583,325 ฿1,646,658 ฿1,709,991 ฿1,773,324 ฿1,836,657 ฿1,899,990 ฿1,963,323 ฿2,026,656 ฿2,089,989 ฿2,153,322 ฿2,216,655 ฿2,279,988 ฿2,279,988
prepaid interest ฿700,000 ฿728,000 ฿756,000 ฿784,000 ฿812,000 ฿840,000 ฿868,000 ฿896,000 ฿924,000 ฿952,000 ฿980,000 ฿1,008,000 ฿1,008,000
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 20,562,609 21,044,600 21,526,591 22,065,428 22,547,419 23,029,410 23,511,401 24,050,238 24,532,229 ฿25,014,220 25,496,211 26,033,048 26,033,048
Liabilities
Note payable ฿7,000,000 ฿6,800,000 ฿6,600,000 ฿6,400,000 ฿6,200,000 ฿6,000,000 ฿5,800,000 ฿5,600,000 ฿5,400,000 ฿5,200,000 ฿5,000,000 ฿4,800,000 ฿4,800,000
Equity
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Owner, Capital 13,564,109 14,246,100 14,928,091 15,666,928 16,348,919 17,030,910 17,712,901 18,451,738 19,133,729 ฿19,815,720 20,497,711 21,234,548 21,234,548
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿

Glow & Glossy
Balance Sheet
Assets
Current assets:
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Cash 14,089,553 14,664,048 15,238,543 15,769,039 16,343,534 16,918,029 17,492,524 18,023,020 18,597,515 ฿19,172,010 19,746,505 20,275,001 20,275,001
Cosmetic product ฿1,071,900 ฿1,071,900 ฿1,071,900 ฿1,191,000 ฿1,191,000 ฿1,191,000 ฿1,191,000 ฿1,310,100 ฿1,310,100 ฿1,310,100 ฿1,310,100 ฿1,429,200 ฿1,429,200
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿1,656,679 ฿1,593,346 ฿1,530,013 ฿1,466,680 ฿1,403,347 ฿1,340,014 ฿1,276,681 ฿1,213,348 ฿1,150,015 ฿1,086,682 ฿1,023,349 ฿960,016 ฿960,016
prepaid interest ฿1,036,000 ฿1,064,000 ฿1,092,000 ฿1,120,000 ฿1,148,000 ฿1,176,000 ฿1,204,000 ฿1,232,000 ฿1,260,000 ฿1,288,000 ฿1,316,000 ฿1,344,000 ฿1,344,000
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 26,637,043 27,241,038 27,845,033 28,524,129 29,128,124 29,732,119 30,336,114 31,015,210 31,619,205 ฿32,223,200 32,827,195 33,504,291 33,504,291
Liabilities
Note payable ฿4,600,000 ฿4,400,000 ฿4,200,000 ฿4,000,000 ฿3,800,000 ฿3,600,000 ฿3,400,000 ฿3,200,000 ฿3,000,000 ฿2,800,000 ฿2,600,000 ฿2,400,000 ฿2,400,000
Equity
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Owner, Capital 22,038,543 22,842,538 23,646,533 24,525,629 25,329,624 26,133,619 26,937,614 27,816,710 28,620,705 ฿29,424,700 30,228,695 31,105,791 31,105,791
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Table Glow
5.9: & Glossy
Balance sheet Year 4
Balance Sheet
Assets
Current assets:
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Cash 21,058,697 21,842,393 22,626,089 23,396,012 24,179,708 24,963,404 25,747,100 26,517,023 27,300,719 ฿28,084,415 28,868,111 29,636,034 29,636,034
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿896,683 ฿833,350 ฿770,017 ฿706,684 ฿643,351 ฿580,018 ฿516,685 ฿453,352 ฿390,019 ฿326,686 ฿263,353 ฿200,020 ฿200,020
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 34,317,487 35,130,683 35,943,879 36,862,402 37,675,598 38,488,794 39,301,990 40,220,513 41,033,709 ฿41,846,905 43,410,101 43,576,624 43,576,624
Liabilities
Note payable ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0
Total liabilities ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0
Equity
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Owner, Capital 32,118,987 33,132,183 34,145,379 35,263,902 36,277,098 37,290,294 38,303,490 39,422,013 40,435,209 ฿41,448,405 42,461,601 43,578,124 43,578,124
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿

Table: 5.11 Statement of cash flow
Glow & Glossy
Statement of Cash Flows
Cash flows from operating activities:
Cash received from customers ฿8,295,276
Cash paid for salaries -฿1,489,600
Cash paid for promote -฿6,000
Cash paid for tax -฿2,000
Cash paid for administratvie -฿198,000
Cash paid for marketing -฿324,116
Cash pais for interest -฿336,000
Cash paid for Wi-Fi -฿590
Cash paid for Drinking and Magazine -฿12,000
Cash paid for product -฿357,300
Net cash provide by operating activities ฿5,569,670
Cash flows from investing activities:
Cash paid for equipment -฿176,500
Cash paid for equipment in beauty salon -฿80,000
Cash paid for design and modify -฿50,000
Cash paid for land -฿6,000,000
Cash paid for furniture -฿63,000
Cash paid for building -฿4,000,000
Net cash provide by investing activities -฿10,369,500
Cash flow from financing activities
Cash received from loan ฿12,000,000
Cash paid for repayment note payable -฿2,400,000
Net cash provide by financing activities ฿9,600,000
Net increase in cash ฿4,800,170

Table: 5.12 Statement of Cash Flow Year 1
Cash, January 1,2005 ฿1,767,000
Cash, December 31, 2005 ฿6,567,170
Glow & Glossy

Cash, January 1,2005 ฿3,166,038
Cash, December 31, 2005 ฿10,798,706

Chapter 6: Risk management
Internal risk
Main Types of hazard
1. Slips, trips and falls
Most accidents occur when staff trip over trailing leads and even floor surfaces, or fall when
trying to reach items e.g. by standing on chairs.
Managing the Risk
 Fasten cables and leads securely or re-route overhead if possible.

 Unplug all equipment when not in use.
 Keep passageways, workstations, and stairs clear. Clean up spillages
immediately
 Provide adequate lighting.
Provide proper step ladders to reach anything not accessible from the ground.
2. Fire
Obstructed exit routes, for example by stock, can prevent escape and provide fuel for fires.
Many products used in beauty treatments, particularly aerosols, re highly flammable and
potentially explosive if exposed to high temperatures.
Managing the Risk
 Keep all escape routes and fire exits clear, and make regular checks to
ensure his is the case.
 Store products, particularly aerosols, away from naked flames or sources
of heat, t or below room temperature and in a dry atmosphere.
 Do not use portable gas heaters as they have a naked flame.
 Switch off and unplug all electrical appliances at night.
Make sure employees are aware of the action they must take in the event of a fire.
3. Electrical Safety
Many of the electrical appliances used n beauty salons are subjected to considerable wear and
tear.
Managing the Risk
 Devise a system for regularly checking all portable electrical equipment,

such as depilation equipment, sunbeds, wax pots etc. and for marking
faulty equipment and preventing its use until repaired. (It is useful to
individually number equipment).
 Keep a maintenance log for electrical equipment.
 Fit 30mA residual current devices (RCD's) to all sockets which hand held
equipment and sunbeds are plugged into.
 Provide adequate sockets at every workstation do not overload sockets and
avoid the use of adaptors.
Ensure all hot and cold water pipes are suitably bonded and earthed.
4. Manual Handling
Lifting and moving stock and working at poorly designed workstations may cause ask injury
or muscular strain.
Managing the Risk
 Avoid lifting items which are too heavy - use trolleys, lifts or other devices
here possible.
 Train staff in proper lifting techniques.
Design workstations to ensure staff have sufficient room to move around when working and
provide chairs which can be adjusted depending on the size of the client and therapist.
5. Hazardous Substances
Some of the preparations and products used in the beauty salon contain harmful substances
which can cause both skin and respiratory problems. Products used for cleaning can also e
hazardous.
Managing the Risk
 Make a list of all hazardous products used in the salon and obtain hazard
data sheets from the manufacturers.
 Make sure you are using the safest products available and that they comply
with the Cosmetic Products (Safety) Regulations.
 Ensure you assess all new products before use.
 Store and use all products in accordance with manufacturers instructions.
 Take care when disposing of surplus/out of date stock, following
manufacturers guidance or return to manufacturer.
 If signs of dermatitis or asthma are detected suitable action should be taken
to minimize the problem e.g. provide barrier creams and gloves, improve
ventilation and monitor to ensure gloves etc. are used.
Train staff in the safe use of chemicals
6. Hygiene
There is risk of transmission of infection when using equipment and products on different
clients
Managing the Risk
 Make sure 'hard' re-usable equipment such as tweezers and cuticle knives can
be sterilised between use on clients by a glass-bead steriliser or an autoclave.
NB. 'Ultra-violet sterilisers' DO NOT sterilise. Ultra violet light has
disinfectant properties only.
 . Use disposable products where possible e.g. sterile disposable needles for
electrolysis and orange sticks and emery boards for manicures, to avoid the
need to sterilise such equipment between treatments.
 Provide 'sharps' boxes for disposal of needles, blades etc. sharps' boxes
should be disposed of by a registered waste carrier.
 Use techniques which prevent cross contamination of creams, make-up
products, wax pots etc. NEVER re-filter depilatory wax.
 Thoroughly cleanse brushes, sponges, towels etc. between uses.
Contact your local council to register with them if you are carrying out skin piercing
treatments such as electrolysis, acupuncture or ear piercing.
Financial risk in our beauty Salon
We will example of the risk case of the financial in our salon to show the detail of the
financial if our sale is decrease.
Glow &
Glossy
Sale decrease 20%
Income
Statement
Year 1 Year 2 Year 3 Year 4 Year 5
6,636,2 11,569, 12,147, 13,36 15,366,

Sale 21 166 624 2,386 746
Less: Cost of 357,30 357,30 357,30 357,3 357,30

goods sold 0 0 0 00 0
6,278,9 11,211, 11,790, 13,00 15,009,

Gross profit 21 866 324 5,086 446
Operating
expense
-Salaries 1,489,6 2,234,4 3,280,8 3,280,8 3,280,8

expense 00 00 00 00 00
-Marketing 324,11
expense 6 72,000 99,000 99,000 99,000
-
Administration 198,00 297,00 297,00 297,00 213,00
expense 0 0 0 0 0
-Drinking
& magazine
expense 12,000 18,000 18,000 18,000 18,000
-Promote
Salon expense 6,000 8,000 6,000 6,000 6,000
-Tax
expense 2,000 2,000 2,000 2,000 2,000
-Repayment 2,400,0 2,400,0 2,400,0 2,400,0 2,400,0

Loan 00 00 00 00 00
-Interest 336,00 336,00 336,00 336,00 336,00
expense 0 0 0 0 0
-Utilities
expense 24,000 36,000 36,000 36,000 24,000
Total operating 4,791,7 5,403,4 6,474,8 6,474, 6,378,8

expense 16 00 00 800 00
1,487,2 5,808,4 5,315,5 6,530, 8,630,6

Net Income 05 66 24 286 46
Table 6.1 Financial risk in our beauty Salon
You will see that follow the table if the sale decrease 20% it effect to our net income.
The net income of each year will decrease 20% follow this
Year Income of our business Income from sale decrease

20%
3,146,260 1,487,205
8,700,758 5,808,466
8,352,430 5,315,524
9,870,883 6,530,286
5
8,630,646
12,472,333
This result makes our business have the less profit every year.
Table 6.2 The result makes our business have the less profit every year
External forces
Economic condition
Although, now economic crisis occur in Thailand but, decoration still main factor of
customer decision making that is good looking shop but not too expensive services charge.
Beauty salon business develops all the time but not too fast. This business makes profits from
any ages. The features are different and modern. Now many people are unemployment so, the
number of people who interest in beauty salon business increase. Because this business
receive less effect from economic crisis that beauty salon have loyalty customer who must
to use service always such as shampoo or hair cut ,especially female must cut their hair every
1-2 month depend on short hair or long hair , male average about 1 time /month and the
chemistry hair that god generate income such as rebounding ,hair color high light and
straightening also that have make up and manicure as long as people want to good look ,so
this business can .Beauty salon schools are very popular and high rate completions. This
business cans survival but, other business has declined. According to Manager Newspaper
“female pay at least 100 baths per month for use beauty salon services in general”
From the examined for the National Statistical Office in 2002 meet the beauty salon
business can generate income more 5 million baht , and have growth 3 percentage rates per
year , regard the potential business that can generate more incomes but the effect from lose
take care controlled from the government sector long ago that is the caused a problem this
business such as education instruction vocation beauty course that no have the standard , not
have the arrangement tests identity vocation technician card which make people receives to
serve that not justice from the beautician , lose the knowledge and bad management , and
bad planning business ,have about 90 beauty percentage business persons who is the minor
business person that quickly to filed.
From market situation of beauty salon in 2-3 year ago, can observe that has many new beauty
salon which opposite with the investment in the country that beginning to slow down occur
from many sector .Firstly people get to lean beauty vocation more than the in past the beauty
salon that popular for woman who has the a little education and teenager in rural. The
expense for general beauty salon course about 5,000 baht and beauty salon course famous
about 15,000-50,000 baht. The income from beauty salon business of employee such as the
officer wash the hair the salary about 2,000 a baht up, (exclusive the tips) if be a professional
stylist will get the money about 3,000 -10,000 baht up this only especial very small beauty
salon for owner who get money not less than 3,000 a baht per month that make money better
than people graduate from the commerce. In this reason refer to the popular of beauty salon
school that educate and serve the beauty salon too.
GDP Trends
From the data of the National Statistical Office in year2000 that market cost within year 2002
has about 1,104 million baht. For market foreign countries cost that the government
department encourage the exporting about the income of beauty business in high class shop
has the income from foreigners about 328.50 million baht per year and for middle class shop
has the income from foreigners about 41 million baht per year.
GNP trends
A chance to the foreign countries that mostly no a chance will expand to the foreign countries
because no have money to investment but for the entrepreneur who think to have a chance
because have the specialist beautician can expand the market to the foreign countries.
Government stability
Legal and regulatory risk
In beauty salon business has the character of the organization in a business that likes ordinary
partnership because the character of the business is investing since 2 persons up .The
advantages of this business are easy to establish , there is the stability of the finance,
have effective , decrease the condition of risk but the disadvantages of this business , have
slowly process , and may be have the conflict between the partner , must responsible a
unlimited debt. Mostly in this business will manage in family or family business that protects
the any conflict that will occur.
Register for establish beauty salon
The establishment of beauty salon business must have the influent of government in part of
other legal regulations that have the taxation law, accounting law, social security law,
environment law, publish health law and limited partnership law. Other of government
influence such as registration to make the business, other infrastructure law, and employment
registration and ask for permission about enlarge the building form public works department
of this region etc.
The requirement supports from government have 3 sectors are find the source of investment
funds, encourage to train the knowledge in other skill, and service of department of
employment. The training that wants from 3 states is the administration or organization
management, designing modern hairstyle and customer relationship management.
In beauty salon business have contract are 6 contracts
- Contract business franchise. Why must this contract because it is evidence in

copyright of business which owner buy. For bring it to operations correctly. In the
contract may be identified about processes and procedures that management and
duration which buy copyright. Litigant in this contract are franchise business owner.
- Building rental agreement / area. Why must this contract because it is evidence in
rent. For use is location in operation. It must have identified location which owner
does contract, date made, identified the lessor and renter, rental duration, rental
amount, terms and relevant. Litigant in this contract are venue owners.
- Contracts for investment lending. Why must this contract because it is evidence in
take on loan. For owner will bring money which receive to expense or invest in
business. In contract will identified loan amount, duration in reimburse and
amount to repay. Litigant in this contract are financial institution.
- Contract for the installation and use of infrastructure. Why must this contract
because it is evidence for apply and bring it is functionality within the business.
Litigant in this contract are Metropolitan Electricity Authority, the Water Authority,
Telephone Organization of Thailand.
- Contract design and decoration (external and internal). In the operation, Design
shape and character of business. Foe use image of business. It is important in attract
for people who interest come in service of business. So, in decorate or build location
which use operates. It must to make contract for decorate contract (contractor)
operation completed in duration and conditions which define. Litigant in this contract
are contractors.
- Contract hires people to work in business. Why must this contract because it is
evidence in hire give operate business instead owner business. Contract will identified
about hire duration, amount of employment and other conditions which concern.
Litigant in this contract are employees.
Social factor
“Popularity” is influence which has most important to change behavior of consumers. In each
generation, it is often to change form about beauty and fashion. So, popularity has effect to
people in that social. In addition, culture and environment have influence to change behavior
too. Because people in other culture receive aliment from their culture and environment
which they stay has the part in receive popularity of that culture. Popularity is not happen
from nature but it is believe which build to happen and continue in operate to generation.
Population of beauty do change follow in time and society. Example, in the past, Thai women
believe in if woman have black teeth. She is beautiful. Or in the past, Western women must
have chubby shape that has good look. In the present, beauties of Thailand are having white
and delicate skin and they will have slim shape. This form of beauty has been publishing by
advertising beauty product or stage beauty pageant. Now, that qualification become to
standard of Thai women in the present. That mean Thai women can’t choose beauty in their
style.
In women open this beauty image. It makes women compare with women in magazine or
advertise product, aesthetic service and many women think her has abnormal or has low
beauty than standard. It was according with research in the United Sates that find in open
media which often to present image of beauty women and it makes some women not satisfy
in their beauty and shape. If intimate friends abide in popularity of beauty which have white
and delicate skin and slim beauty. It does pressure to that women group find solution by
make surgery. Media have influence in change beauty popularity in positive and negative.
And in some culture have not popularity in beauty Example, Islam women because they strict
in about their religion. They usually use veil on their face. So, it has little opportunity in serve
beauty service to them.
We can say about risk of beauty salon business that has many factor about social, culture and
environment which have effect to this business. In addition, we must consider about
appropriate in make this business in that social. And we must follow and update to fast
change of popularity in that social for make our business still to securely and long standing.
Technology factor
In the past people don’t appreciate about the relationship of beauty salon and internet that use
in the business for apply to marketing tool depend on the purpose and the imagination will
of each person can apply to succeed and of that business .Beauty salon use the benefit of
internet for promote the performance of hairstylist and make-up artist of Thailand that is the
importance factor that have website to are mass media that promote Thai beauty salon to
the worldwide .In fact objective for aware other people get to know about the performance of
Thai hairstylist and make-up artist not less than the foreign hairstylist and make-up artist ,
especially in about putting up one's hair , Thai hairstylist excellent for this case , but not have
a chance goes to work in the foreign countries . At the present time the beauty salon business
have the encouragement and promote the Thai hair stylist by focus on the component of salon
must to use the performance of Thai people are the stylist or model must to be Thai people
.The information in the home page will have the history of hair stylist ,make up artist and the
tendency of new hairstyle, including , the fashion shows, , include service charge price and
travel map come to at a salon and have the e-mail for check the feedback and answer the
question of customer. The most feedback is having many foreigners get to use service by get
to know the information from internet such as Chalachon Salon etc.
Nowadays the beauty salon change the idea by use the marketing strategy in to beauty salon
business from in the past when saw other people make salon business that get more profit that
refer to have the conform or copy the concept of the competitors because think it is easy,
low invest that can stay for a moment must to fail , or can not to make a profit from this
business, excellently merely break even and in changing way thinks from the beautician to
be executive beauty salon business or beauty expert that help you more succeed and have
more chance to survives in beauty salon business .
Competitors
Beauty salon competitive
Nowadays beauty salons are more growth and develop in the society. This business can
receive the money from every sexual in the society too. Today there are many beauty salon
business and they have the own Modern and different design to attract the customer, Then the
competitive in this business depend on the new technical for this business and increase
market share. More Salon institution fight with other competitor to find the customer by they
focus on the worker, student and housewife group. Other with same level of ability will open
the same service, since this business model is easy to replicate. This salon cannot growth for
everything is depending on the service and expert beautician ability.
In more than ten year ago have less the beauty salon school such as Ges Siam,Duang Dow
and Jantana etc.In each day will have applicants study don't lower than 5 people that pay the
course fee about 5,000 baht up but , nowadays have 100 beauty salon schools this still not
include a branch in rural .The price of course depend upon the level s of the school that about
5,000-50,000 baht when have the beauty salon school more opening that have competition
for attract a customer come to study. The strategies that use to attract the customer to study
are the reputation of beauty salon, instructor and the modern course etc. but it can not to serve
the satisfy of the customer who want to learn in each level because someone want to learn but
not have the money. So, nowadays have some the beauty salon school that more successful
such as Vita Design that focus on the lower
level market and housekeeper level .The course that study in each the department such as
cut the hair , put up one's hair , dress a fingernail , body massage ,facial massage etc. The fee
of each the department about 1,000 baht per department to study in 10 day by the customer
can choose them interesting department. In the beauty salon business have high competition
and the competitive advantage of beauty salon business is the development or the modern of
new trends fashion all time.
Chapter 7: Summary
Introduction
The one business that is interesting for do that not uses much money to invest and get more
profit back to the owner or investor is Beauty Salon Business because today the group of
women population have more than men people. . Therefore the beauty salon business is a
small business but it has more advantages than big business. Our business will be making in
municipal of Chiang-Mai province, because of it is second capital of Thailand and it become
number one of the province in the northern of Thailand that have high population. The
information of Chiang Mai people by divide in to the sexual and we see that in Chiang Mai
province there are women than men.
Income or profit in this business not depend on hair cut, but it depending on quality of
various service that our business provide to the customer to make the group of customer
satisfaction. And we still found about the number of people that use Wi-Fi and internet in this
province is high to 94% (from poll of comment on website in Chiang-Mai). Our Beauty Salon
applies the new technology that is the hair design style program. It is the good program for
customer chose their hair style by themselves with our salon’s computer. The other income
that we will get from sell hair product by we will get the product from our supplier and sell it
to the customer by we will charge the price for the product.
The project Beauty salon business has required knowledge and objective such as for study in
the real situation and analysis situation. For analyze to set the goal and management of
project. For study return and risk of project, etc.
Expectations of the project Beauty salon business are the way that conduct to the objective
and made the business accomplish such as can analysis situation and meet the way to solve
the problem. Can generate modern beauty salon that have unique different from competitor
and can generate income and achieve sale forecast or more.
The benefit from project after accomplish from set and learn process of the project, and it
lead you to understand every step to make the project in the real life.
Industry profile
Nature of industry
Development of hairdressing and hairstyle in Thailand, First Sukhothai Era is Man and
woman in Sukhothai period have long hair and tie up hair in a bun at the middle head. Thai
woman tie up hair in a bun call “Song Kho Dong” and wear garland. Next Ayutthaya Era is
Thai man has got short hair that comfortable for the war call “Mahad Thai” and woman has
got short hair that comfortable for disguise to be men and refugee. Ratanakosin Era, This
period still have Mahad Thai hair style because that period still have war. Therefore, Thai
hairstyles not change. King Rama IV is hairstyle of this era still Mahad Thai style but
someone uses coconut oil mix with balm to set hair like jell in the present. King Rama V
command change hairstyle from Mahad Thai to long curry hair like western people. The
hairstyle has developed and the first barber shop has occurred. Next, has got short hair call
“Dok Kratoom”. King Rama VI is King Vajiravudh recommends woman in the palace has got
long hair follow Western style. After World War I until 1932 in King Rama VII bob or short
haircut is very popular for woman. In 1932, Field Marshal P. Piboonsongkram legislate that’s
all women must have long hair and not permission the hairdresser cut short hair for woman
customer. Long hairstyle is more popular than the past. In 1958-1997 is modern period.
Western culture more influences that change Thai hairstyle and costume. In 1997 to present
government cancel the rules to control hairdresser because the world wide become
globalization to open free trade. This reason changes the style of fashion and hairstyle that
influences from Western. In 2001 long straight hair is very popular especially, rebonding. In
2005 perm trend come again and in 2006 bob hairstyle is very popular.
Beauty salon in this period developing rapidly and hairdressers are more professional. They
have ability both haircut and administrate skills. Hairdressers use new innovations for
improve quality of services and provide manicures pedicure services. Therefore, beauty salon
should develop up to date.
Situation of industry
Beauty salon business is the business that expands clearly. Now there are about 200,000
beauty salon shops that have value 50,000 million baht per year. In the present have school of
hair design, beauty salon school and wedding studio that provide hairdressing and makeup
services. The value is 30,000 million baht per year.
Level of shop can divide into 3 levels consist of High class, Medium class and Normal class.
High class levels have more competition in style of shop that can create the reliable to the
customer and the service charge will high too.
Nowadays, there are many beauty salon businesses from high class to normal class make
more high competitions. The competitions of beauty salon business emphasis on skills and
new technique to gain more market share.
At present trend Hairstyle has 6 types include French Braid Styles is French braids look
elegant and can be a practical hairstyle for those who don’t have time to freshen up
throughout the day. The Bob Hairstyles is one classic hairstyle that is loved by many, and
seems to never go out of style, no matter how hard you try. Sleek Side Parting is a very
simple look that can be done by simply, taking one side of your hair with a regular comb, and
creating a part on the side of your main. The Fringe Hair Style is a popular hairstyle that is a
simple look that still makes a bold statement, where most of the hair lays flat. The Crop
Haircut for Women is a bold and sophisticated look, that most women with confidence wear
proudly and knowing that they are the talk of the town. Curly Hair is completely different
from straight hair, like short hair styles of any other type, short curly hair styles are sexy and
modern.
We provide 11 types of services. There are 1)Hair Spa 2)Haircuts 3)Hair color 4)Perms
5)Highlights 6)Facials Face 7)Manicures 8)Pedicures 9)Rebonding 10)Make up 11)Shampoo
& set
Vision
The perfect service is our goals. We try to the best service business and seek new innovations
to improve progressive. Change beauty salon business into new attractive concept and
modern with IT. Become popular beauty salon business in the northern of Thailand. We will
make our customer enjoyable experience. Our emphasis is to provide our clients with
reasonable prices a commitment to quality products and services in a relaxing atmosphere.
Mission
At the Glow & Glossy, we believe that everyone aspires to beauty. Our mission to help men
and women realize that aspiration, and express their individual personalities to the full. We
are committed to the continued development of the brand and product that practice with
quality standards and product safety at all times. We bring technology to assist in customer
service for more convenience and create new services in the beauty salon that different
beauty salon in Chiang Mai. We use quality products and good products. We will service
customers efficiently and courteously as the main focus.
Strategy
Corporate level are we will improve our business to be attract customers by improve new
style and good quality of products and services. We will build good image of our company
for build brand loyalty of customer.
Business Level is our company will provide variety of products that customers can have
variety choices to choose. We will focus on the difference of decorate that emphasize the
modernity and innovation. We will apply the new innovation to use in our business.
Operation Level are our marketing strategy is word of mouth that the best advertising for this
type of business. We will also ask clients for referrals, and reward them with discounted or
free services depending on the number of clients they bring. We will create logo and slogan
to build customer recognition.
Market Feasibility Study
Market analysis general environment analysis environment nowadays Thai have many beauty
salon businesses differentiate. The product and service in business have many brands and
quality. Thai government and The Beauty Association of Thailand contribution for promote
Beauty product and health product for international because of in 2007 Thai have income
from product of health and beauty 40,000 million bath. Political policy of government and
The Beauty Culture Association of Thailand affect to beauty salon business. Registration of
business, location for registration, admission, income tax, etc. Economy, economics of USA
affect to global, because of value of immovable property lower price than money of bank
loan. So account receivable of bank can’t liquidate, generate bad debt and the liquidity of the
financial institution in United States of America country severally. Social ,nowadays number
of beauty salon’s customer not limit for woman anymore, but number of man are increase 30-
40 not particular gay but include really man but ,there are the pay much attention to one's
appearances specially. Technology, the most common salon-management software programs
come with appointment books, inventory control, financial reporting capabilities and payroll
functions. Competitor analysis we choose the Tom Lay cut Professional and O&B HAIR
DRESSING is the competitive of our beauty salon beauty business because both shop is the
same level of service and same target market. Customer analysis we target customer is the
group of student around Chiang Mai University that they want to have the good look for good
personality, like new hair trend ,like the modern style of shop ,good equipment or innovation
in service of beauty salon and want the good service that can serve the satisfy of them
expectation. Competitive analysis the competitive in this business depend on the new
technical for this business and increase market share. More Salon institution fight with other
competitor to find the customer by they focus on the worker, student and housewife group.
STP Analysis Segment of our group is according to the population in Chiang Mai province
divide into 2 groups that are men and women. The groups of women have 78,490 and men
68,310. The main target is the student and working men and women. The positioning of the
product is in the area that has many people arrive such as near the university or in the city
because it near to the target group. Marketing mix strategy our product is beauty salon the
heart of product is making differentiated and the good services quality for creating the values
to customers. We offer the services into eleven types. Price we select the premium pricing
strategy use a high price is uniqueness about the service. Place we locates near the Chiang
Mai University because the main customers are students of Chiang Mai University.
Promotion Sale promotion in our shop have special offer suitable for occasion. Sales forecast
we can summary our sale forecast in year 1 total 8,295,276 Bath. After that our incomes
increase 5% in year 2 total 14,461,458 Bath. In year 3 our income increase 5% from year 2
total 15,184,530. Next in year 4 we employ more barbers and staff so, the income increase
10% from year 3 totals 16,702,983 Bath. In year 5, our income has reached a peak and gain
more loyalty customers. Therefore, the income will increase 15 % total 19,208,433 Bath.
Marketing expense in the month of incentive sale promotion will spend money about 10,000
baht for advertise and promote our shop. In year 4 – year 5 we will spend money about 7,000
baht for advertise and promote our shop every month. In the month of incentive sale
promotion will spend money about 15,000 baht for advertise and promote our shop.
Technical Feasibility Study
Hair style, hairdo, or haircut refers to a styling of head hair. The fashioning of hair can be
considered an aspect of personal grooming, fashion, and cosmetics, although practical
considerations also influence some hairstyles. Hairstyles are also influenced by various
subcultures. A hairstyle's aesthetic considerations may be determined by many factors, such
as the subject's physical attributes and desired self-image or the stylist's artistic instincts.
Physical factors include natural hair type and growth pattern, face and head shape from
various angles, and overall body proportions; medical considerations may also apply. Self-
image may be directed toward conforming to mainstream values (military-style crew cuts or
current "fad" hairstyles such as the Dido flip), identifying with distinctively-groomed
subgroups (e.g., dreadlocks or punk hair), or obeying religious dictates (e.g., Orthodox
Jewish peyote or the Sikh practice of kesh), though this is highly context-dependent and a
"mainstream" look in one setting may be limited to a "subgroup" in another. Hairstyling may
also include adding accessories to the hair to hold it in place, enhance its ornamental
appearance, or partially or fully conceal it with coverings such as a kippa, hijab, or turban.
Hairstyling products styling products aside from shampoo and conditioner are many and
varied. Leave-in conditioner, conditioning treatments, mousse, gels, lotions, waxes, creams,
serums, oils, and sprays are used to change the texture or shape of the hair, or to hold it in
place in a certain style. Applied properly, most styling products will not damage the hair
apart from drying it out; most styling products contain alcohols, which can dissolve oils.
Many hair products contain chemicals which can cause build-up, resulting in dull hair or a
change in perceived texture.
Cosmetics are substances used to enhance the appearance or odor of the human body.
Cosmetics include skin-care creams, lotions, powders, perfumes, lipsticks, fingernail and toe
nail polish, eye and facial makeup, permanent waves, colored contact lenses, hair colors, hair
sprays and gels, deodorants, baby products, bath oils, bubble baths, bath salts, butters and
many other types of products. A subset of cosmetics is called "make-up," which refers
primarily to colored products intended to alter the user’s appearance. Many manufacturers
distinguish between decorative cosmetics and care cosmetis.
Manicure is a cosmetic beauty treatment for the fingernails and hands performed either at
home or in a nail salon by a licensed professional nail technician or manicurist. A manicure
treatment is not only a treatment for the natural nails but also for the hands. A manicure
consists of filing, shaping of the free edge, cuticle treatments, and massage of the hand and
the application of polish. There are also manicure services that are specialties for the hands
and feet. For the hands, the soaking of a softening substance and the application of a lotion is
a common speciality. This procedure can be applied to the toenails and feet, this treatment is
referred to as a Pedicure. The word "manicure" derives from Latin: manus for "hand," cura
for "care." An easy way to give someone a manicure is to put the base/your nail color polish
on first, let that dry. Then put your white or other color on at the tip of your nail and slide the
brush over your nail cople times. Then apply a clear coat. Other nail treatments may include
the application of artificial nail tips, acrylics or artificial nail gels. Some manicures can
include the painting of pictures or designs on the nails or applying small decals or imitation
jewels. In many areas, manicurists are licensed and follow regulation. Since skin is
manipulated and is sometimes trimmed, there is a certain risk of spreading infection when
tools are used across many people and, therefore, sanitation is a serious issue.
Pedicure is a way to improve the appearance of the feet and their nails. It provides a similar
service to a manicure. The word pedicure comes from the Latin words pedis, which means of
the ankle, and cura, which means care. It also means the care of the feet and toenails. A
pedicure can help prevent nail diseases and nail disorders. Pedicures are not just limited to
nails; usually dead skin cells on the bottom of feet are rubbed off using a rough stone called a
pumice stone. Additionally, leg care below the knee became a common and now expected
service included in pedicures. Leg care includes a depilatory via either shaving or waxing
followed by granular exfoliation, moisturizing creams, and a brief leg massage. Any persons
at risk for blood clots should forgo leg massage.
Rich Management
According to the risk in our business, it can divide in to big 2 categories
1. Internal risk.
More general risk for internal our business is depend on the employee, machine, material and
the safety in our beauty salon. The main type of the hazard is 1) Slips, trips and falls: Most
accidents occur when staff trip over trailing leads.2) Fire: Obstructed exit routes. 3)
Electrical: Many of the electrical appliances used n beauty salons are subjected to
considerable wear and tear.4) Manual handing: Lifting and moving stock and working at
poorly designed workstations may cause ask injury or muscular strain.5) Hazardous
substance: Some of the preparations and products used in the beauty salon contain harmful
substances which can cause both skin and respiratory problems.6) Hygiene: There is risk of
transmission of infection when using equipment and products on different clients. For the
financial risk, it has direct effect to our Beauty Salon because it effect to the revenue and
profit of our salon. If the salon has decrease in sale it is effect to our profit of each year too.
2. External our business
1. Economic factor: In this side we got the risk from the economic recession it effect to
reduce and changing the career of the people in the community. The price of product is
increase. When the price of the product is higher it effect to the price of our service increase
too. Not only the price of the product is increase, there are more competitors in the same
business too. Today there are high competitions in this business, and then many owner of
beauty salon should design the good style to attract the customer come to their beauty salon.
Our businesses rarely have the effect from the economic recession because our business use
not much money to invest and easy to open this business.
2. Technology factor: Today, the technologies have the influence in our life. The people in
the society are easy access in the quick and short time by use the internet. The technology is
the effect and relate to the Beauty Salon Business such as innovation technology help the
beauty salon business improve the effectiveness of service but it is the high cost and this cost
of this innovation effect to our business because this cost will be add in the service charge.
The beauty Salon should be updating the trend of the global. Then they will use the internet
technology to find the information and attract the new customer to increase the market share
in the business. The benefit of the internet is it is easy to use and it access direct to the
customer. The all of customer can find the information of our Salon and we use the low cost
for advertise our salon. But the disadvantage of the internet is the customer can compare the
service charge with the competitor easily too.
3. Social factor: More social factor effect from the global trend of each generation and this
trend always change such as new trend of short hair, dressing or so on. The group of teenager
is the main point that gets the effect from changing the trend because this group will
influenced from the global trend such as Europe, Japan and Korea. This is the reason that
shows the relation between the changing trend and our Beauty Salon. Not only the trend but
also the culture of each country have an effect to our business too such as Islam’s country, the
people in this country don’t care about their self because they strict in the rule of the region,
they will cover their body always. The last is the environmental is the important factor
because the people in different environment have the different behavior and favor. This is the
sub factor that the Salon should consider.
4. Legal factor: It has effect to our business inside of the product, and then the Beauty Salon
should know the law of the cosmetic because some of the cosmetic don’t have a standard and
it dangerous for the customer. Then the owner or staff of the Beauty salon should find the
detail and information of the product before they buy. The other law that related in this
business is employee contract, building contract, rent contract, public contract such as
telephone, electricity and so on. Then the owner of Beauty Salon should study of the law that
related to the business before they do the business.
Conclusions
Our project has high percentages of possible because of the environment, location, economic
and competition. Our beauty salon in Chiang Mai province is near the target group of our
customer and the revenues of beauty salon have increase every year. In the beginning we loan
the money from the investor 12,000,000 baht. Then we will return on the interest to the
investor 14 % of our loan and every month and we will start to payback the note payable in
the firth month of the loan. We will pay the note payable 200,000 baht and interest 28,000
baht in the end of 5 periods we will have net income more 42,000,000 baht. We have the high
revenue because our beauty salon is quite big. We have more barbers and staff to serve
service for the customer. In the first 2 month we can support the customer about 10 people
/day because it is the new and the customer don’t know our beauty salon. In the first period
we will spend more money to promote our Beauty Salon about 150,000 baht. Moreover we
have the incentive sale promotion every 4 month to all 5 years to attract the new customer.
For the next year we will increase ability to support for customer from 10 people /day to 25
people /day. Then, we will get the high revenue and meet the break even in 2.5 year .For the
forth year we will hire more employee and staff to increase more profit for our beauty salon.
Reference
http://www.beautyimagentt.com/product.detail_424931_th_2142077
http://www.indiaparenting.com/beauty/article.cgi?art_id=189&sec_id=1
http://beauty.iloveindia.com/makeup/seasonal-makeup/index.html
http://frenchbraids.org/french_braid_styles.htm
http://www.hairstylescut.com/fashion/hair-fashion.htm
http://women.mthai.com/views_Salon-Guide_21_106_3073_1.women
Phujadkarn online newspaper on 6 February 2010
http://frenchbraids.org/french_braid_styles.htm
http://www.hairstylescut.com/fashion/hair-fashion.htm
http://www.positioningmag.com/prnews/prnews.aspx?id=34144
http://boc.vec.go.th/datas/open.php?id=00074
http://www.handbtoday.com/index.php?lay=show&ac=article&Id=397394&Ntype=11
http://elib.fda.moph.go.th/elib/cgibin/opacexe.exe?op=dsp&cat=sub&lang=1&db=Jindex&pa
t=%A2%E8%D2%C7%E1%A8%A1&cat=sub&skin=u&lpp=20&catop=&scid=zzz&bid=36
915
http://www.boybdream.com/manager-news-content2.php?newid=16184
http://www.forbes.com/2007/04/20/microsoft-beauty-salon-ent-tech-
cx_mc_0420fundsalontech.html
http://www.kellerinternational.com/c-23-Clearance-And-Specials.aspx
http://www.formumandme.com/article.php?a=1060
Reference: Phujadkarn online newspaper on 6 February 2010
http://www.whaf.or.th/content/72
Appendix
Income Year 1
Statement
October 31, 2005 November 30, 2005 December 31, 2005 Year 1
฿1,106,250 ฿1,106,250 ฿1,272,188 ฿8,295,276

Sale
sold
฿1,106,250 ฿1,106,250 ฿1,153,088 ฿7,937,976
Gross profit
Operating expense
฿186,200 ฿186,200 ฿186,200 ฿1,489,600
-Salaries expense
฿5,000 ฿5,000 ฿9,000 ฿324,116
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿198,000
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿12,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿2,400,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿336,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿24,000
-Utilities expense
Total operating ฿448,450 ฿448,450 ฿456,450 ฿4,791,716
expense
฿657,800 ฿657,800 ฿696,638 ฿3,146,260
Net Income

Income Year 2
Statement
January 31, 2006 February 28, 2006 March 31, 2006 April 30, 2006 May 31, 2006
฿1,161,563 ฿1,161,563 ฿1,161,563 ฿1,335,797 ฿1,161,563

Sale
sold
฿1,161,563 ฿1,161,563 ฿1,161,563 ฿1,216,697 ฿1,161,563
Gross profit
Operating expense
฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200
-Salaries expense
฿5,000 ฿5,000 ฿5,000 ฿9,000 ฿5,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿450,450 ฿448,450 ฿448,450 ฿454,450 ฿448,450
expense
฿711,113 ฿713,113 ฿713,113 ฿762,247 ฿713,113
Net Income
Income Year 2
Statement
฿1,161,563 ฿1,161,563 ฿1,335,797 ฿1,161,563 ฿1,161,563

Sale
sold
฿1,161,563 ฿1,161,563 ฿1,216,697 ฿1,161,563 ฿1,161,563
Gross profit
Operating expense
฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200
-Salaries expense
฿5,000 ฿5,000 ฿9,000 ฿5,000 ฿5,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿448,450 ฿448,450 ฿454,450 ฿448,450 ฿448,450
expense
฿713,113 ฿713,113 ฿762,247 ฿713,113 ฿713,113
Net Income
Year 2
Income Statement
฿1,161,563 ฿1,335,797 ฿14,461,458

Sale
sold
฿1,161,563 ฿1,216,697 ฿14,104,158
Gross profit
Operating expense
฿186,200 ฿186,200 ฿2,234,400
-Salaries expense
฿5,000 ฿9,000 ฿72,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿297,000
expense
-Drinking & ฿1,500 ฿1,500 ฿18,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
-Repayment ฿200,000 ฿200,000 ฿2,400,000
Loan
฿28,000 ฿28,000 ฿336,000
-Interest expense
-Utilities ฿3,000 ฿3,000 ฿36,000
expense
Total operating ฿448,450 ฿456,450 ฿5,403,400
expense
฿713,113 ฿1,673,147 ฿8,700,758
Net Income

Income Year 3
Statement
฿1,219,641 ฿1,219,641 ฿1,219,641 ฿1,402,587 ฿1,219,641

Sale
sold
฿1,219,641 ฿1,219,641 ฿1,219,641 ฿1,283,487 ฿1,219,641
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿537,650 ฿537,650 ฿537,650 ฿544,650 ฿309,650
expense
฿681,991 ฿681,991 ฿681,991 ฿738,837 ฿909,991
Net Income
Income Year 3
Statement
฿1,219,641 ฿1,219,641 ฿1,402,587 ฿1,219,641 ฿1,219,641

Sale
sold
฿1,219,641 ฿1,219,641 ฿1,283,487 ฿1,219,641 ฿1,219,641
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿537,650 ฿537,650 ฿544,650 ฿537,650 ฿537,650
expense
฿681,991 ฿681,991 ฿738,837 ฿681,991 ฿681,991
Net Income
Income Year 3
Statement
฿1,219,641 ฿1,402,587 ฿15,184,530

Sale
sold
฿1,219,641 ฿1,283,487 ฿14,827,230
Gross profit
Operating expense
฿273,400 ฿273,400 ฿3,280,800
-Salaries expense
฿7,000 ฿12,000 ฿99,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿297,000
expense
-Drinking & ฿1,500 ฿1,500 ฿18,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
฿200,000 ฿200,000 ฿2,400,000
-Repayment Loan
฿28,000 ฿28,000 ฿336,000
-Interest expense
฿3,000 ฿3,000 ฿36,000
-Utilities expense
Total operating ฿537,650 ฿546,650 ฿6,474,800
expense
Net Income ฿681,991 ฿736,837 ฿8,352,430

Income Year 4
Statement
฿1,341,605 ฿1,341,605 ฿1,341,605 ฿1,542,846 ฿1,341,605

Sale
sold
฿1,341,605 ฿1,341,605 ฿1,341,605 ฿1,423,746 ฿1,341,605
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿537,650 ฿537,650 ฿537,650 ฿544,650 ฿537,650
expense
฿803,955 ฿803,955 ฿803,955 ฿879,096 ฿803,955
Net Income
Income Year 4
Statement
฿1,341,605 ฿1,341,605 ฿1,542,846 ฿1,341,605 ฿1,341,605

Sale
sold
฿1,341,605 ฿1,341,605 ฿1,423,746 ฿1,341,605 ฿1,341,605
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000
-Utilities expense
Total operating ฿537,650 ฿537,650 ฿544,650 ฿537,650 ฿537,650
expense
฿803,955 ฿803,955 ฿879,096 ฿803,955 ฿803,955
Net Income
Income Year 4
Statement
฿1,341,605 ฿1,542,846 ฿16,702,983

Sale
sold
฿1,341,605 ฿1,423,746 ฿16,345,683
Gross profit
Operating expense
฿273,400 ฿273,400 ฿3,280,800
-Salaries expense
฿7,000 ฿12,000 ฿99,000
-Marketing expense
Administration ฿24,750 ฿24,750 ฿297,000
expense
-Drinking & ฿1,500 ฿1,500 ฿18,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
฿200,000 ฿200,000 ฿2,400,000
-Repayment Loan
฿28,000 ฿28,000 ฿336,000
-Interest expense
฿3,000 ฿3,000 ฿36,000
-Utilities expense
Total operating ฿537,650 ฿546,650 ฿6,474,800
expense
Net Income ฿803,955 ฿877,096 ฿9,870,883

Income Year 5
Statement
฿1,542,846 ฿1,542,846 ฿1,542,846 ฿1,774,273 ฿1,542,846

Sale
sold
฿1,542,846 ฿1,542,846 ฿1,542,846 ฿1,655,173 ฿1,542,846
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000
-Marketing expense
Administration ฿17,750 ฿17,750 ฿17,750 ฿17,750 ฿17,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿2,000 ฿2,000 ฿2,000 ฿2,000 ฿2,000
-Utilities expense
Total operating ฿529,650 ฿529,650 ฿529,650 ฿536,650 ฿529,650
expense
฿1,013,196 ฿1,013,196 ฿1,013,196 ฿1,118,523 ฿1,013,196
Net Income
Income Year 5
Statement
฿1,542,846 ฿1,542,846 ฿1,774,273 ฿1,542,846 ฿1,542,846

Sale
sold
฿1,542,846 ฿1,542,846 ฿1,655,173 ฿1,542,846 ฿1,542,846
Gross profit
Operating expense
฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400
-Salaries expense
฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000
-Marketing expense
Administration ฿17,750 ฿17,750 ฿17,750 ฿17,750 ฿17,750
expense
-Drinking & ฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500
magazine expense
expense
-Tax expense
฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000
-Repayment Loan
฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000
-Interest expense
฿2,000 ฿2,000 ฿2,000 ฿2,000 ฿2,000
-Utilities expense
Total operating ฿529,650 ฿529,650 ฿536,650 ฿529,650 ฿529,650
expense
฿1,013,196 ฿1,013,196 ฿1,118,523 ฿1,013,196 ฿1,013,196
Net Income
Income Year 5
Statement
฿1,542,846 ฿1,774,273 ฿19,208,433

Sale
sold
฿1,542,846 ฿1,655,173 ฿18,851,133
Gross profit
Operating expense
฿273,400 ฿273,400 ฿3,280,800
-Salaries expense
฿7,000 ฿12,000 ฿99,000
-Marketing expense
Administration ฿17,750 ฿17,750 ฿213,000
expense
-Drinking & ฿1,500 ฿1,500 ฿18,000
magazine expense
expense
฿2,000 ฿2,000
-Tax expense
฿200,000 ฿200,000 ฿2,400,000
-Repayment Loan
฿28,000 ฿28,000 ฿336,000
-Interest expense
฿2,000 ฿2,000 ฿24,000
-Utilities expense
Total operating ฿529,650 ฿538,650 ฿6,378,800
expense
Net Income ฿1,013,196 ฿1,116,523 ฿12,472,333

Glow & Glossy
Balance Sheet
Jan31,05 Feb 28,05 Mar 31,05 Apr 30,05 May 31,05 Jun 30,05 Jul 31,05 Aug 31,05 Sep 30,05 Oct 31,05 Nov 30, 05 Dec 31,05 Year 1
Assets
Current assets:
Cash ฿1,767,000 ฿1,189,500 ฿930,910 ฿577,310 ฿422,252 ฿269,194 ฿697,494 ฿1,047,532 ฿1,475,832 ฿1,904,132 ฿2,332,432 ฿2,682,470 ฿2,682,470
Cosmetic product ฿119,100 ฿119,100 ฿119,100 ฿119,100 ฿238,200 ฿238,200 ฿238,200 ฿238,200 ฿357,300 ฿357,300
Design and modify ฿25,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Drinking & Magazine ฿1,500 ฿3,000 ฿4,500 ฿6,000 ฿7,500 ฿9,000 ฿10,500 ฿12,000 ฿12,000
Equipment in beauty salon ฿78,712 ฿77,424 ฿76,136 ฿74,848 ฿73,560 ฿72,272 ฿70,984 ฿69,696 ฿68,408 ฿67,120 ฿65,832 ฿65,832
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿3,936,667 ฿3,873,334 ฿3,810,001 ฿3,746,668 ฿3,683,335 ฿3,620,002 ฿3,556,669 ฿3,493,336 ฿3,430,003 ฿3,366,670 ฿3,303,337 ฿3,240,004 ฿3,240,004
Accumulate dp.-Eq. beauty salon ฿1,288 ฿2,576 ฿3,864 ฿5,152 ฿6,440 ฿7,728 ฿9,016 ฿10,304 ฿11,592 ฿12,880 ฿14,168 ฿14,168
Accumulate dp.-Building ฿63,333 ฿126,666 ฿189,999 ฿253,332 ฿316,665 ฿379,998 ฿443,331 ฿506,664 ฿569,997 ฿633,330 ฿696,663 ฿759,996 ฿759,996
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 11,800,000 11,600,000 11,400,000 11,198,500 11,072,942 10,949,384 11,407,184 11,905,822 12,363,622 ฿12,821,422 13,279,222 13,777,860 13,777,860
Liabilities
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Note payable 11,800,000 11,600,000 11,400,000 11,200,000 11,000,000 10,800,000 10,600,000 10,400,000 10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total liabilities 11,800,000 11,600,000 11,400,000 11,200,000 11,000,000 10,800,000 10,600,000 10,400,000 10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000
Equity
Owner, Capital ฿0 ฿0 ฿0 ฿0 ฿74,442 ฿150,884 ฿808,684 ฿1,507,322 ฿2,165,122 ฿2,822,922 ฿3,480,722 ฿4,179,360 ฿4,179,360
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿

Glow & Glossy
Balance Sheet
Jan 31,06 Feb 28,06 Mar31,06 Apr 30,06 May 31,06 Jun 30, 06 Jul 31,06 Aug 31,06 Sep 30,06 Oct 31,06 Nov 30,06 Dec 31,06 Year 2
Assets
Current assets:
Cash ฿3,166,083 ฿3,649,696 ฿4,133,309 ฿4,546,956 ฿5,030,569 ฿5,514,182 ฿5,997,795 ฿6,411,442 ฿6,895,055 ฿7,378,668 ฿7,862,281 ฿8,273,928 ฿8,273,928
Cosmetic product ฿357,300 ฿357,300 ฿357,300 ฿476,400 ฿476,400 ฿476,400 ฿476,400 ฿595,500 ฿595,500 ฿595,500 ฿595,500 ฿714,600 ฿714,600
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿3,176,671 ฿3,113,338 ฿3,050,005 ฿2,986,672 ฿2,923,339 ฿2,860,006 ฿2,796,673 ฿2,733,340 ฿2,670,007 ฿2,606,674 ฿2,543,341 ฿2,480,008 ฿2,480,008
Accumulate dp.-Building ฿823,329 ฿886,662 ฿949,995 ฿1,013,328 ฿1,076,661 ฿1,139,994 ฿1,203,327 ฿1,266,660 ฿1,329,993 ฿1,393,326 ฿1,456,659 ฿1,519,992 ฿1,519,992
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 14,290,973 14,804,086 15,317,199 15,879,446 16,392,559 16,905,672 17,418,785 17,981,032 18,494,145 ฿19,007,258 19,520,371 20,080,618 20,080,618
Liabilities
Note payable ฿9,400,000 ฿9,200,000 ฿9,000,000 ฿8,800,000 ฿8,600,000 ฿8,400,000 ฿8,200,000 ฿8,000,000 ฿7,800,000 ฿7,600,000 ฿7,400,000 ฿7,200,000 ฿7,200,000
Equity
฿ ฿ ฿ ฿
Owner, Capital ฿4,892,473 ฿5,605,586 ฿6,318,699 ฿7,080,946 ฿7,794,059 ฿8,507,172 ฿9,220,285 ฿9,982,532 10,695,645 ฿11,408,758 12,121,871 12,882,118 12,882,118
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿

Glow & Glossy
Balance Sheet
Assets
Current assets:
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Cash ฿8,726,419 ฿9,178,910 ฿9,631,401 10,021,638 10,474,129 10,926,620 11,379,111 11,769,348 12,221,839 ฿12,674,330 13,126,821 13,515,058 13,515,058
Cosmetic product ฿714,600 ฿714,600 ฿714,600 ฿833,700 ฿833,700 ฿833,700 ฿833,700 ฿952,800 ฿952,800 ฿952,800 ฿952,800 ฿1,071,900 ฿1,071,900
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿2,416,675 ฿2,353,342 ฿2,290,009 ฿2,226,676 ฿2,163,343 ฿2,100,010 ฿2,036,677 ฿1,973,344 ฿1,910,011 ฿1,846,678 ฿1,783,345 ฿1,720,012 ฿1,720,012
prepaid interest ฿700,000 ฿728,000 ฿756,000 ฿784,000 ฿812,000 ฿840,000 ฿868,000 ฿896,000 ฿924,000 ฿952,000 ฿980,000 ฿1,008,000 ฿1,008,000
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 20,562,609 21,044,600 21,526,591 22,065,428 22,547,419 23,029,410 23,511,401 24,050,238 24,532,229 ฿25,014,220 25,496,211 26,033,048 26,033,048
Liabilities
Note payable ฿7,000,000 ฿6,800,000 ฿6,600,000 ฿6,400,000 ฿6,200,000 ฿6,000,000 ฿5,800,000 ฿5,600,000 ฿5,400,000 ฿5,200,000 ฿5,000,000 ฿4,800,000 ฿4,800,000
Equity
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Owner, Capital 13,564,109 14,246,100 14,928,091 15,666,928 16,348,919 17,030,910 17,712,901 18,451,738 19,133,729 ฿19,815,720 20,497,711 21,234,548 21,234,548
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿

Glow & Glossy
Balance Sheet
Assets
Current assets:
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Cash 14,089,553 14,664,048 15,238,543 15,769,039 16,343,534 16,918,029 17,492,524 18,023,020 18,597,515 ฿19,172,010 19,746,505 20,275,001 20,275,001
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿1,656,679 ฿1,593,346 ฿1,530,013 ฿1,466,680 ฿1,403,347 ฿1,340,014 ฿1,276,681 ฿1,213,348 ฿1,150,015 ฿1,086,682 ฿1,023,349 ฿960,016 ฿960,016
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 26,637,043 27,241,038 27,845,033 28,524,129 29,128,124 29,732,119 30,336,114 31,015,210 31,619,205 ฿32,223,200 32,827,195 33,504,291 33,504,291
Liabilities
Note payable ฿4,600,000 ฿4,400,000 ฿4,200,000 ฿4,000,000 ฿3,800,000 ฿3,600,000 ฿3,400,000 ฿3,200,000 ฿3,000,000 ฿2,800,000 ฿2,600,000 ฿2,400,000 ฿2,400,000
Equity
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Owner, Capital 22,038,543 22,842,538 23,646,533 24,525,629 25,329,624 26,133,619 26,937,614 27,816,710 28,620,705 ฿29,424,700 30,228,695 31,105,791 31,105,791
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Table Glow
5.9: & Glossy
Balance sheet Year 4
Balance Sheet
Assets
Current assets:
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Cash 21,058,697 21,842,393 22,626,089 23,396,012 24,179,708 24,963,404 25,747,100 26,517,023 27,300,719 ฿28,084,415 28,868,111 29,636,034 29,636,034
Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000
Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590
Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500
Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000
Building ฿896,683 ฿833,350 ฿770,017 ฿706,684 ฿643,351 ฿580,018 ฿516,685 ฿453,352 ฿390,019 ฿326,686 ฿263,353 ฿200,020 ฿200,020
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Total asset 34,317,487 35,130,683 35,943,879 36,862,402 37,675,598 38,488,794 39,301,990 40,220,513 41,033,709 ฿41,846,905 43,410,101 43,576,624 43,576,624
Liabilities
Note payable ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0
Total liabilities ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0
Equity
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿
Owner, Capital 32,118,987 33,132,183 34,145,379 35,263,902 36,277,098 37,290,294 38,303,490 39,422,013 40,435,209 ฿41,448,405 42,461,601 43,578,124 43,578,124
฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿ ฿

Table: 5.11 Statement of cash flow
Glow & Glossy

Table: 5.12 Statement of Cash Flow Year 1
Cash, January 1,2005 ฿1,767,000
Cash, December 31, 2005 ฿6,567,170
Glow & Glossy

Cash, January 1,2005 ฿3,166,038
Cash, December 31, 2005 ฿10,798,706

Sabai-Jai company Member
Mr. Mek Chompoowong ID 4931205209
Tel.O84-172-6975 E-mail: marushi_1@hotmail.com
Ms. Piraphan Pordang ID 5031205053
Tel. 085-845-4611 E-mail: happy-alone13@hotmail.com
Ms. Yupaporn Thongwattana ID 5031205063
Tel. 087-196-8358 E-mail: Yumokojung_Hi@hotmail.com
Ms. Kornkamol Parinyajitta ID 5031205121
Tel. 081-481-9188 E-mail: ahi_pk@hotmail.com
Ms. Pimdaw Hangkoontod ID 5031205211
Tel. 084-697-9521 E-mail: pimdaw_som@hotmail.com
Ms. Praewprilin Jaiyen ID 5031205213
Tel. 081-481-1374 E-mail: pk_coovaza_@hotmail.com
Ms. Runglawan Kunnupong ID 5031205216
Tel. 083-153-2180 E-mail: poohjaa0830@hotmail.com
Ms. Sakuna Kongchai ID 5031205220
Tel. 084-949-7539 E-mail: rikogirl@hotmail.com

Sa Bai Jai

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SA BAI-JAI

The study of feasibility also concerns in details every parts of administration

 Background and Significance of the Project 1

Chapter 2: Introduction Profile 7

 Service (in General) 18

Chapter 3: Market Feasibility Study

 General Environment Analysis 23

- Political, Economy, Social and Environment, and Technology 23

 Competition Analysis (3C Analysis) 30

 Marketing Mix Strategy 42

 Sales Forecast/Profit Estimation 44

Chapter 4: Technical Feasibility Study

 Production and Operations Analysis

- Product Characteristics (in Detail) 56

 Investment Cost 107

- Raw Material Cost 125

- Direct Labor Cost 125

Chapter 5: Financial Analysis

 Statement of Cash Flow

Chapter 6: Rich Management

 Statement of Cash Flow

3.1: segment of population in Chiang Mai 38

3.2: Average of population in Chiang Mai 39

3.3: Average age of people in Chiang Mai 39

3.4: Main target 40

3.5: Positioning of Glow and Glossy 41

3.6: Distribution channel 43

3.7: Sale Forecast in Year 1 46

3.8: Sale Forecast in Year 2 47

3.9: Sale Forecast in Year 3 48

3.10: Sale Forecast in Year 4 49

3.11: Sale Forecast in Year 5 50

3.12: Marketing Expense year 1 51

3.13: Marketing Expense year 2 52

3.14: Marketing Expense year 3 53

3.15: Marketing Expense year 4 54

3.16: Marketing Expense year 5 55

4.1: Facility layout 83

4.2: The map of beauty salon 85

1.1: Show Population municipal in Chiang-Mai province 2551 1

1.2: Show time frame of the study 6

2.1: Hair styling of Thailand and Abroad 14

3.1: Frequency of use service 44

3.2: Income forecast in first month 45

3.3: Income forecast more than first 2 months 45

3.4: Sale Forecast in Year 1 46

3.5: Sale Forecast in Year 2 47

3.6: Sale Forecast in Year 3 48

3.7: Sale Forecast in Year 4 49

3.8: Sale Forecast in Year 5 50

3.9: Marketing Expense year1 51

3.10: Marketing Expense year 2 52

3.11: Marketing Expense year 3 53

3.12: Marketing Expense year 4 54

3.13: Marketing Expense year 5 55

4.1: Service Charge 78

4.2: Cost of Furniture 93

4.3: Cost of Electronic equipment 96

4.5: Cost of product in beauty salon 100

4.6: Cost of nail product in beauty salon 101

4.7: Cost of face spa product in beauty salon 101

4.8: Cost of cosmetic bag 102

4.10: Cost of cosmetic for any purpose 106