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Project Feasibility Study and Evaluation 1203302

Frute Spa Group 1 Seat 1 Sec. 1

Members Miss Wannipa Yodrak Miss Konnikar Bunpeng Miss Kwanruthai Nettongkum Miss Pailin Pinrarainon Miss Nannapat Pulanan Miss Ratchada Srisonkampon Miss Umarin Paninagool Miss Phenprapha Boontan ID: 4931203511 ID: 5031203187 ID: 5131203006 ID: 5131203033 ID: 5131203104 ID: 5131203128 ID: 5131203164 ID: 5331203079

Present Aj. Chaiyawat Thongintr Mae Fah Luang University

Chapter 1 Introduction...............................................................................................................3 1.1 Background and Significance of the Project...........................................................3 1.2 Objective..........................................................................................................................6 1.2 Benefits of this project....................................................................................................6 1.4 Operations Methods..........................................................................................................7 1.5 Activities/time Frame.......................................................................................................8 Chapter 2: Industry Profile.........................................................................................................9 2.1 Nature of spa industry......................................................................................................9 2.2 Situation..........................................................................................................................11 2.4 Vision.............................................................................................................................12 2.5 Mission...........................................................................................................................12 2.6 Strategy...........................................................................................................................13 Business Level..................................................................................................................13 Product and service...........................................................................................................14 Chapter 3..................................................................................................................................35 3.1 Market Feasibility Study................................................................................................35 3.1.1 General Environment...............................................................................................35 Market/ Industry Factors...................................................................................................37 3.1.2 Competitors Analysis.............................................................................................38 3.1.2.2 Indirect competitor................................................................................................40 Customer Analysis..........................................................................................................40 3.2.1 Market Segmentation...............................................................................................41 3.2.2 Target Market..........................................................................................................42 3.2.3 Positioning...............................................................................................................42 3.3 Marketing Mix Strategy...............................................................................................43 Sales Forecast/Profit Estimation...........................................................................................45 Product of Frute Spa.................................................................................................................47 Marketing Expenses / Sale Incentive...................................................................................52 Conclusion............................................................................................................................52 Chapter 4..................................................................................................................................54 Pre operation cost.....................................................................................................................54 4.1.1The registration of the spa........................................................................................54 4.1.2 Facility Management...............................................................................................56 4.2 Investment cost...............................................................................................................62

4.2.1 Construction materials cost.........................................................................................62 4.2.2 Machine/Tool/SPA Equipment...................................................................................75 4.2.2 Machine/Tool/SPA Equipment

Chapter 1 Introduction

1.1 Background and Significance of the Project

Spa business has famous for Thailand and spa in some place have Thai massages service for persuade the tourists, especially Thailand had prevalent throughout the world. In spa business also have therapist for massaging. Spa is a business, which accepted from nation are return to natural life and emphasize natural to build a peace and integration of body, mind and emotions Thai spa is ideal for business than Western societies. A material of spa comes from natural such as fruits, flowers, trees, plants, herbs, etc. These things are available in Asia and Thailand also has knowledge of herbs in the world of science from climate science and local science from Thailand. Thailand has more than 100 kinds of medicinal herbs cultivation and farmers in several provinces. These herbs can be processed into products used in the spa is the main ingredients of the spa. Thai people have a habit of humble polite smile and service. The spa business is related to the service. The personality and character of Thai is important to facilitate the operations of this type as well1. Spa is the service allows customers to use for the treatment of various diseases. Not only come to services and missing stress. It is the most therapeutic. It is used in beauty as well. The elegant spa is not only skilled employees, but one thing is the spa products with a mixture of aromatic fruits, flowers, trees, plants, herbs, etc. But spa products are used to determine the treatment or beauty consumers any kind of product. But most of the Thai Spa is not to be a genuine, just to want to save money only to a few tens of persons. Whole world give Thailand is on the farm. Therefore, the landscape and environment, we have many medicinal herbs and aromatic flowers. Spa products are made from natural plants2. The first thing should to thinking about preparing an investment; business could not be driven to the specified target. Spa business model and size of investment is different. For large spa, have invest more than to 10 million baht, a mediumsized businesses, need to invest more than 5 million businesses that have invested a lot like this allocation of investment is important. Interested persons should consult the information
1 Source: http://aging-younger.com/?p=1296 2Source: http://www.cmprice.com/forum/?content=detail&wb_type_id=8&topic_id=325

and details in spa business so well in the first step. It also needs to explore the availability of own spa business. It is one factor that will determine the success or failure of a spa business wishing to do so. The main reasons that can explain it, people will know their own limitations. If discover any weaknesses or limitations, still have enough time and opportunity to improve the weaknesses of the spa business. Next, must have knowledge and interest in health, the spa business operators should have knowledge and understanding of spa services such as design, spa equipment and supplies used in the spa. To thinking of the spa, massage techniques, etc. In addition, operators should be those with the mind in health care. Spa services, as well as favorite places. To focuses on innovative ideas to do a business achieve .To have confident that the business operators have the creativity or quality of product and service innovation differentiates itself from competitors. And the difference it made a point of sale business. Next love in services, Spa is a business service should be ready and willing to provide. It has the look of a man with human relations and good-natured. To builds a relationships with customers. This is beginning to impress the customers coming back for more services, and have to do is not uncommon, but make that dream a reality. Have to ready to head to the ladder of success. Need to know how to set goals in life. The act also requires that the full power and capabilities. To keep the dream was taking shape. To creates incentives to motivate towards success in business3. Doing a spa business should think about the location, atmosphere. Music, food, service and skill.Spa business expanded rapidly throughout the world, made people interested in competition spa business. The strength of spa business is make customers impressing and returns to service again. An overview of the industry, hotels and spas in Thailand is growing steadily Impact Executive Exhibition Management Co., Ltd. and The IRA Executive Exhibition Co., Ltd from Singapore; sees the rise "The city of spa services is not beyond the capabilities of local entrepreneurs. When the cooperation of network in which the Pool & Spa Exhibition Asia 2011 will be another channel in direct contact with new potential customers. Business opportunities to increase sales and market share. And build a business network with potential customers directly, the IMPACT Exhibition Management Co., Ltd. Limited said In 2011, Thai Spa Association the direction of growth of the spa business in Thailand and the ASEAN countries in recent years, the market value of spa business in Thailand is about 400 million, and the spa market in Asia is about 600 million, which believes that this

3Source: http://www.spamassagethai.com/menuspa/43-bussiness-spa/209-spa.html

year will grow by about 20-25%, especially in the north of Thailand. Indonesia, Malaysia and Singapore are our major competitors because a similar potential4. In 2011 the Ministry of Tourism and Sports reported that Nakhon Ratchasima province have 4,790,389 people who visit. And income arising from tourism in the Nakhon Ratchasima province was found in 2011, income 18,804 million baht from tourism increased by 11.70 percent from a year ago. There are many spa business in Nakhon Ratchasima has, because have a good environment, quiet and the impact of natural disasters is relatively small. A lot of tourism need to rest with natural and tourist in Nakhon Ratchasima and number of tourism number increase every year. So, Nakhon Ratchasima is a suitable and optimal place for our business to locate on5. From these reason, group members have interested to do a spa business in Nakhon Ratchasima because we expected that its make more profit and can possibility or not? And an information above will help us to do spa business in Nakhon Ratchasima.

1.2 Objective To study, analyze feasibility an overview of spa business in Thailand. To study the possibility for customers group who are interesting in treatment and trend of customer attending, healthy people in using of the natural products such as: to focus on major product of fruit. To learn the agricultural techniques such as: how to plant the fruit, cultivation, measure the temperature and growing season in the natural way. To study and development style of service to run a high quality in healthy fruit spa. To study the socio-economic conditions and competition environment in spa business.

http://www.thaicontractor.com/index.php? option=com_content&view=article&id=1058:---1--25--&catid=47:2011-01-05-16-3528&Itemid=66
4 Source: 5 Source: http://www.nakhonchaiburin.net/na/index.php? option=com_content&view=article&id=60&Itemid=64

To promote product brand and service by using the marketing communication strategy to accessible for a customer need. To expansion the fresh fruit spa business, for the fruit spa are growing fast in Thailand because there has high quality of raw material have for high potential for the best service.

1.2 Benefits of this project

To understand the environment competitive analyzes in the business spa.


To recognize actual requirements of the customers are increase the new customer are test more service making for higher profit. To learns about how to work the operating system for many variety of spa. There also understand the principle of more service spa. To understand about how to hard operation activity for business. To understand and apply to using the knowledge about how to making spa in the future.

1.4 Operations Methods 1. To prepare the topic. 2. Topic submission. 3. To study the general of spa in Thailand. 4. To study feasibility and management overall of a business spa in Thailand as follows: - Background of spa and fruit spa in Thailand. - Process of produce fruit spa and service in spa. - Vision and mission statement of spa in Thailand. - Strategy of the company. 5. To study competition analysis and marketing feasibility as follows: - General internal and external environment.

- Marketing mix strategy of fruit spa. - Demand of consumers who want to use service spa. 6. To study the technical process in fruit spa business as follows: - Location - Operations and management analysis - Investment and operation cost of fruit spa. - Decrease cost and increase profit such as: technical to grow fruit and increase more material to support demand. 7. To study the financial feasibility of fruit spa business as follows: - Companys investment cost, operation expense, and other expenses. - Profit and loss statement, debt, cash flow, and balance sheet in the operation activity. 8. To study and analysis risk of fruit spa business in Nakhon Ratchasima. 9. To summary the feasibility of fruit spa business in Nakhon Ratchasima.

1.5 Activities/time Frame Table 1.1 Times trams, since November 2010-February 2011 November Operation Methods 1. To prepare the topic. 2. Topic submission. 3. To study the general of spa in Thailand. 4. To study feasibility and management overall of a business spa in Thailand 5. To study competition analysis and marketing feasibility 6. To study the technical process in fruit spa business 7. To study the financial feasibility of fruit spa business 8. To study and analysis risk of fruit spa business in Nakhon Ratchasima. 9. To summary the feasibility of fruit spa business in Nakhon Ratchasima. Week 1 Week 2 Week 3 Week 4 Week 1 December Week 2 Week 3 Week 4 Week 1 January Week 2 Week 3 Week 4 Week 1 February Week 2 Week 3 Wee k4

Chapter 2: Industry Profile

2.1 Nature of spa industry Spa is called hydrotherapy in the part and there are several different meanings. The word 'spa 'is word derived from Latin phrase 'salus per aqua' meaning health through water. Well-known examples use of water is an important element in treatment health care also includes mineral bath, milk bath, steam and drinking mineral water. For leisure water treatment has been discovered since ancient times. Ancient Greeks like to take a bathtub by the known to construct the piping to send water through the pipes to their reservoir since 500 years before Christ. Ancient Roman People pleased with mineral bath, milk bath for relax and treatment. Later they developed to take a warm bath and construct showers scattered throughout the Roman Empire, the part of decline of the Roman Empires. Occur many European cities about spas famous for instance, Spa is a spa town in Belgium, Baden-Baden is a spa town in Germany, spa in England and also in Asian countries such as Japan, and it is a source of natural mineral baths since ancient times. And the name of spa comes from the name of town in Belgium. In the middle Ages, the Romans have been found hot springs in spa town. The mineral water from springs has benefits, for example possess properties for healing wounds and muscle injuries relief. In currently, Spa is word also to call a health care facility. By focusing on the restoration of the body by a variety of methods such as massage therapy and hydrotherapy. The most of popular general spa services is massage but the types of massage depend on each spa.
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An overview of the spa industry in Thailand is recognized as internationally spa best quality in the health spa industry. People choose to use the service health spas in Thailand not only as means to relaxation, but also for guidance on what the process of service that reducing stress and how to develop p a good healthy habits and improve physical fitness. There are varieties types of spa services differentiation in Thailand that much focused on Thai massage. Massage service are classified by massage for beauty, massage for health and

6 Source: http://www.dek-d.com/board/view.php?id=1571660

traditional massage. Furthermore, around the world surely and want to investment on Thailand's spa industry. And Thailand spa also knows as Asian spa capital. In the currently, trend of health tourism is very highly popular. Thailand has also many spa places to support the tourist. Many of the hotels are also offer spa service to their tourist. As we known Thailand is the world's top tourist destination famous spa. Due to several consistency factors, as tourist attraction, indigenous knowledge about the science of Thai traditional medicine and make practical use of Thai herbs, Thai massage and meditation. Including the services from the Thai people are packed with friendly and smiles. It is combination with an international of spa service. The Thai Spa has been recognized and appreciated by foreign tourists or even Thai tourist it is very also popular as well7. Black to the part, most spa treatment revolved around using expensive body creams with chemical, or treatments which made use of exotic ingredients from faraway places. This trend, however, is not that in-demand anymore because in currently trend turn into more national as spa owners focused that there are less expensive of the national health products that are non-chemicals and yet equally refreshing spa treatments that they can offer their customers. Because nowadays, people have used abundantly of cosmetics and this is cost of cosmetic residues on the surface. It can cause of skin problems such as acne and can accumulate and cause various consequences. As we known, fruit have a lot of advantage and health benefits for both of source of vitamins and minerals. Some kind of fruit has vitamins and minerals in different types. And this different benefit is make difference features to use in beauty industry as cosmetic (MINERAL MAKEUP), treatment from component of fruits that will provide great effect to cool and nourish skin. Fruit Spa also retreats of serenity offering the latest in wellbeing, body and skin care treatments. And natural treatment will make people feel sensible therapeutic treatments also balance mind and restore inner serenity8

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(Source: http://www.jadtem.com/13237/ ) (Source: http://fruitspa.in/the_genuine.html).

2.2 Situation The spa is a business that lurk inside a luxury hotel for foreign tourist mainly and not style is business commercial directly. Nowaday, not only foreign tourist that seeking the spa service but thai people that seeking the spa service too. Make the effects to spa business has growth rate increase, Spa business in Thailand have investors is Thai people and foreign by choosing to invest in hotels,resort and tourist attractive around the country. Small spa business is market of thai people have power of consumption about 2 millions baht per year. Expected revenue from international tourism market will expand increase because demand is increase follow the tourism industry that government promote and support all the time and evolved in the health service that public sector specify of target to Thailand is healthy care in Asia in 2004-2012 and make income to Thailand not less than 1,000,000 baht. Trends about interest in the health care that growing of thai people in middle-classes that 70 percent of thetotal population of Thailand which was opportunity make spa business is expand to middle market that have customers both thai and foreign that stay in Thailand. Involve the tourist have power of purchasing is middle level up. The most of operators about spa industry was Thai people that have business in the big city. Thai spa business have trends is growing. The current is coming to the point that must improve to focus on unique and different services. In 2006 expected market of spa will growing high as 20-25%9 Overview of the Thai spa industry has been recognized internationally as a spa with the best in the world.everyone want to get service. So the image of Thailand in the current is city of spa in Asia10

Situation of competition in the market. Market in Thailand. In addition to the operators that are interested to invest it. And foreign spa become have role in the market has increased since the year 1997. Most foreign spa will put on the market specify target group is foreigner in hotel and hospital mainly. Due to foreign spa have famous in world market for a long time and more universal than thai spa because Thai spa into market just a few years. The current, have a lot of spa service in Thailand. Each of place have operation that different in location and service that may be the western or mixed combines the wisdom of

9 Source : http://www.thaigoodview.com/library/contest2552/type2/tech04/07/p1/busi_ness/bussiness3.html

10 Source :
http://www.thaigoodview.com/library/contest2552/type2/tech04/07/p1/busi_ness/bussiness4.html

eastern and western wisdom or a Thai spa that bring Thai massage service to build the strength to spa. Depending on the marketing strategy of each operator11.

2.4 Vision To be the leader in Fruit spa industries that provide customer firstly with the happiness, then following by peaceful, healthy and wellness. Moreover, we fulfill customers desire with friendly and service mind as well. Frute spas firmly established within great technology facilities for creating to make customer immerse their self in nature. Allow customer select and pick Fruit from the orchard to create spa treatment packet by their own, harmony with nature is the way to motivate customers to contribute to know to protect and save the world. Not only healthy, beauty, relaxations, but we are very intensely considered on consumer happiness as the most important thing. We would be an initiatives to bring many kind of great fruit from all over the world to grown in our orchard for grow raw almost all of raw material and be well know in spa industry for raising customer interest and to manage our value chain effectively.

2.5 Mission. 1. Create promotion or look for the most effective media to attract tourist group who will be our main customer or target market. 2. Do some parts of Blue Ocean strategy to raise the innovation value that are included by reduce cost at the high value for customer. 3. The spa is the most of tourist want to use our spa service in the northeast. And has discount promotion on the luxury hotel and resort in the northeast. 4. The orchard is prominent and non chemical fruits. The fruit are rare that grown to decorate in the orchard with outstanding of natural that clean and refreshing. All to attract of customers from nationwide. 5. Serve the most impression service to gain customers high rate of customer return. 6. Focus on using social network as effective as possible because its the best way to run the marketing on the internet, low cost but too work.
11 Source :
http://www.thaigoodview.com/library/contest2552/type2/tech04/07/p1/busi_ness/bussiness5.html

7. The spa is the most of customers want to use our spa service and have expanded to serve more customers with advanced technology used in making the spa.

2.6 Strategy Business Level

There are many spas in the Korat city, but Korat do not have the spa that use only raw material as fruit and natural ingredient without any chemical . In consequence, Frute spa is very clear in term of material differentiation. And Frute spa has distinctly separate of service types but customer has independent to select ingredient or raw fruit for use in their treatments by them self. It is depend on satisfaction and affection of customer. Frute spa, we have our own orchard for fruit. Therefore, we can offer the line of treatment for seasonal fruits and Frute spa not to concern about fruit are in short supply from current market. Having our own orchard we can control standard costs. And not occur fluctuate in raw fruit material prices. Frute spa will research trend of the fruit market such as fruit from foreign; we will search about the fruit from foreign with appropriate climate in Thailand during the season. Because it can reduce the import costs of raw materials from abroad and this is another way to give the worthy of remembrance by service for customer. In addition, Frute spa has offered products that are different from other spa. Moreover, we have own orchard fruit and several seasonal fruits which can control good quality to serve to customers.

Product and service Service Aromatherapy

Aromatherapy is the practice of using the natural oils extracted from flowers, bark, stems, leaves, roots or other parts of a plant to enhance psychological and physical well-being. This procedure uses different essential oils derived from fruit plants to cause certain effects to a persons psyche by inducing a relaxing agent into one environment that would commonly be in the form of volatile substances and other compounds of the same nature. The diffusion of the substance in the air is a very common route for this type of method as it requires the use of the substances scent. Aromatherapy also has been used to treat a number of conditions, including depression, anxiety, headaches, fatigue, allergies and arthritis. Though much of the belief in aromatherapy's advantages is based on anecdotal evidence, aromatherapy is garnering more interest from the medical community as an effective, safe treatment option.

Thai massage

Thai massage is more energizing and rigorous than more classic forms of massage. Thai massage focuses on circulation and pressure points, promoting internal health as well as muscular flexibility and Thai massage leaves you in a state of sublime relaxation. Treatment often begins with the feet and gradually moves upwards towards the head. Advantage of Thai massage 1. Improve blood vessels and blood circulation better, lower blood pressure that also brings oxygen and nutrients to thoroughly of the body. 2. Help detoxification and driver waste of the body and boost immune system. 3. Good for muscle relaxation, increase flexibility in your muscles, helps the pain disappear and increase mobility. 4. Help tone the body, strengthen joints and fight diseases, including chronic joint problems. 5. Prevents illnesses and alleviates degenerative diseases, help arthritis and back pain.

Foot Spa

Foot spa massage is in the hot trend, as it is one of the most popular forms of pedicure therapies. The essential oils used in the treatment do all the wonders in de-stressing the tired

muscles of feet. Holistic pedicure begins with a whirlpool soak, followed by a half-an-hour foot massage. The pressure points of foot are concentrated, to relieve stress. The result of treatment will be relax customer feet and renewed energy levels, both physical, mental with a general feeling of well being. Whether customers can be alone or with their friends.

Hot tub

Frute spa has dedicated to offer the most benefit hot tubs to our customer for arthritis, pain, relief, stress, sleep problem. And the most important features in a hot tub that Frute spa offers are the jets, and this is where thermo spas really shines. Hot tub jets add to the diversification of customer warm water therapy, and this hot tubs jet that Frute spa want to present are make the real difference between a basic hot tub and a true spa. And the water therapy stems from the natural reaction of warm blooded bodies. As brief applications of water at different

temperatures on the skin usually has an opposite effect. Such as, cold water acts as a tonic while hot water helps soothe and relax the body. Advantage of Hot tubs 1. Water therapy can increases the body temperature for an extended period of time, producing cleansing and relaxation 2. The heat in a water jet therapy helps dilate blood vessels to increase blood flow to sore or damaged tissue. 3. Water therapy can improves range of motion, centre of mind, relieving pressure on joints and muscles. The water therapy also creates a sense of weightlessness and invites restful sleep. 4. The Jet sprays works like a therapeutic massage, which helps relax muscles and relieve pressure on nerves 5. Water therapy can helps weight reduce, increase energy, flexibility and the general feeling of well-being.

Sauna

A sauna is a small from a wood with electric stove designed as a place as a dry-heat sweat bath and forms an integral part of alternative health therapies as well as most hydrotherapy. After taking a shower, males and females customer generally enter separate saunas (or take turns), with a small towel that you can sit on. Frute spa has set plan 60-90 minutes for one per one to finish sauna. Advantage of Sauna 1. The detoxification aspect is related to the stress relief aspect described subsequently. 2. Weight loss by a good infrared sauna, an average sauna user can produce 500 grams of sweat. A therapeutic session thus is capable or burning around 350 calories. This is equivalent to running a couple of miles or more.

3. Pain relief by infrared saunas. The infrared energy can penetrate up to 1.5 inches inside our muscle tissues. The blood circulation dynamics are positively affected, leading to reduction and even elimination of painful. 4. Stress relief by quality saunas, especially the one mentioned at the end of this article. Steam

A steam bath opens pores, soothes sore muscles, increases circulation, and provides a generally relaxing and healthy experience. And the possible benefits of steam bath visits are numerous and valuable. The steam will soothe sinus irritation due to allergies or colds and chest congestion from asthma or bronchial infection. Excessive sweating clears your pores and purges toxins. And our Frute spa steam system can reach temperature of up to 100-110 F with a heating capacity for up to 150 Cu. Ft. bathing enclosures. Advantage of Steam 1. Steam bath can help open pores, improve blood flow and encourage the release of toxins from the skin. 2. Steam bath will improving the symptoms of certain respiratory infections, such as nasal congestion and coughing, and even relieving the symptoms of asthma and airway constriction.

Detail Product Product Name: Avocado Fruit Spa Code: FS0001 Product price: 300 Baht

Avocado Spa

Shipment: New product

Avocado spa recipe is a wonderful moisturizing agent. In this single delectable fruit are combined the protein of meat, the fat of butter. 1. Research has shown that certain compounds in avocados are able to seek out pre-cancerous and cancerous cells and destroy them without harming healthy cells. It is full of Vitamin E that restores the production of collagen. It avoids the growth of bacteria by preventing pimples from forming on the skin and makes your skin glow. It also nourishes and repairs dehydrated scarred or mature skin. What it is best known for is the presence of

monosaturated fats that add nourishment and moisture to the skin without adding grease or fat to it. The avocado has various uses as a natural cosmetic, with advantages in rapid skin penetration, and as a superior natural sunscreen. It is can be used to spa and suitable for dry and sensitive skin. It also can accelerates the healing process of wounds and skin burns. Applying avocado to raw wounds allows quick healing and also helps in preventing scarring. Benefit The value of vitamin E and B, from avocado to help retain moisture to the skin look younger. Oil extracted from the avocado. Protect your skin from premature aging. Protect the face and protects the skin from pollution.

Ingredient Avocado Extract, Virgin Organic Coconut Oil (Certificated by Organic Agriculture Certification Thailand), Palm Oil, Rice Bran Oil, Castor Oil, Olive Oil, Sweet Almond Oil, Shea Butter, Sun Flower Oil, Canola Oil, Soy Bean Oil, Vitamin E and Honey.

How to use: Scrub avocado fruit spa the fresh and Body scrub or wet all over, leave it for 3-5 minutes then rinse with clean water.

Net volume: 30 ml

Price: 300 Baht

Detail Product Product Name: Cucumber Fruit Spa Code: FS0002 Product Price: 300 baht Shipment: New product

Cucumber Spa

Cucumber for Skin, If you want a happy skin, then cucumber is the answer. As cucumber and the skin share the same level of hydrogen, it becomes easier for cucumber to mask all the problem areas. It helps in soothing and softening your skin which can get you relaxed in no time. With so many useful ingredients in cucumber it can help you in treating so many skin problems. It has become part of daily beauty product into face packs, facials, juice and many other things which can affect your skin. Due to its cooling effect it can be termed as a magic wand for all your skin problems. The cleaning and cleansing property helps your skin tremendously making it soft and supple. The regular intake of cucumber juice is very useful both internally and externally.

Benefit: Adding moisture with a cooling of Cucumber surface roughness of the skin color should be formulated to nurture and maintenance of nature. The Cucumber fragrance of nature It also restores a bright, cold to the face.

Ingredient: Take to the Cucumber, eggs and milk blend together to thoroughly blend until homogeneous. It is creamy and sticky enough.

How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth.

Net volume: 30 ml

Price: 300 Baht

Detail Product Product Name: Grape Fruit Spa Code: FS0003 Product Price: 300 Baht

Grapes Spa

Shipment: New Product

In recent years, the grape has become an increasingly popular superstar in the spa world. One has only to look at the large number of grape-themed spas and product lines to recognize the potent power of this delectable bite-size fruit. The anti-oxidant properties of grapes penetrate through your skin in our body wraps, massages, facials, and nail sessions. Grapes is a rich source of flavonoids, this gives the vibrant purplish color to grapes. Grapes contain high concentrations of zinc, iron and calcium that help to nourish dry skin and regenerate cells. And red grapes have strong antibacterial and antiviral properties and can protect you from infections. They have a strong antiviral property against poliovirus and herpes simplex virus. Benefit:

Grape properties in health and beauty and have more minerals and organic acids only. Help restore balance to the body. Helps restore and condition the skin look more smooth rough skin. Helps to balance skin conditions, Pores, Cream, smooth skin and clear up. Helps to the skin look younger, white skin on a daily basis to see the difference. After using only the first time, you will feel the softness of the facial skin facial skin significantly.

Ingredient: Vitamin E , Fruit extract , Honey.

How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth.

Net volume: 30 ml

Price: 300 Baht

Detail Product Product Name: Mangosteen fruit Spa Code: FS0004 Product price: 300 Baht

Mangosteen Spa

Shipment: New Product

Mangosteen spa, The hull of the fruit has been used for many years in Southeast Asia as a medicine for skin infection, wounds, and diarrhea, and recently interesting properties are slowly being revealed. Mangosteen has microbiological balance support, immune system maintenance, joint flexibility, positive mental support, healthier cholesterol levels, increased levels of necessary antioxidants, and more. It is the pericarp of the mangosteen that is essential in this particular mangosteen product, as it is the pericarp which is particularly rich in xanthones, and it is these xanthones that are the main and most primary nutritional components in the mangosteen.

Benefit: Mangosteen traditionally with pure essential oils and locally grown organic botanicals plus Mangosteen Peel the blend of specific properties of extract from the mangosteen peel skin helps eliminating the body odor, healing the skin, frightening bacteria in the skin pores and reducing the inflammation of acne and blemish on the facial area.

Ingredient: Mangosteen Peel Powder, Virgin Organic Coconut Oil , Palm Oil, Rice Bran Oil, Castor Oil, Olive Oil, Sweet Almond Oil, Shea Butter, Sun Flower Oil, Canola Oil, Soy Bean Oil, Goat Milk, Grape Seed Oil, Vitamin E, Honey and Aqua.

How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth.

Net Volume: 30 ml

Price: 300 baht

Detail Product Product Name: Orange Fruit Spa Code: FS0005 Product price: 300 Baht Shipment: New Product

Orange Spa

1. Oranges Spa

Refreshing oranges can make your skin glow. Orange is a rich source of Vitamin C and has astringent properties that make it ideal for oily skins. As orange is rich in calcium, it is believe to be excellent for protect the skin of free radicals. Orange is effective against pimples and acne. Orange has vitamin C which helps in preventing hardering of arteries and reduces the chance of getting arteriosclerosis. Benefit:

Spa Orange is fresh orange scent. The smooth white skin help moisturize the skin look brighter ideal for oily and dry skin. Orange Spa can be used to revive a dull or oily complexion. Oranges are high the vitamin C will help accelerate skin cell renewal.

Ingredient: cup orange juice, Marl 2-3 tablets (small lumps) and 2 tablespoons honey. Take the orange juice is prepared and Marl mixed with honey and prepared. Let the mixture together until homogeneous.

How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh, smooth and clear skin.

Net Volume: 30 ml

Price: 300 Baht

Detail Product Product Name: Papaya Fruit Spa Code: FS0006 Product Price: 300 Baht

Papaya Spa

Shipment: New Product

The papaya is an amazingly rich source of the proteolytic enzymes. These are the chemicals that enable the digestion of protein. Papain, which is the most important of these enzymes in the papaya, is extracted and dried as a powder for use to aid the digestion, and it is often used as a meat tenderizer, the enzyme partially breaking down the meat fibers - digesting them in fact. Papaya is fruit provides vitamins and nutrients. Papayas are so healthy is because they provide the body with various vitamins and nutrients. Some of the different vitamins and nutrients which papayas are a good source of include vitamin A, C and E. It also contains small amount of calcium, iron, riboflavin, thiamine and niacin. It is also very rich in antioxidant nutrients flavonoids and carotenes, very high in vitamin C plus A, and low in calories, sodium, potassium and fiber. Due to the high amount of vitamins and nutrients that papayas contain. Benefit: Papaya Spa, feel so good with Papaya natural extract that smoothes and whitens your skin. Enriched with natural Vitamin A, C, E. It softens skin while it provides skin clarity and purity.

Ingredient: Use 2 tablespoons of papaya, Honey, 1 tsp and Whole milk 1 tsp. The ripe papaya peels and washed out. Using a spoon take papayas 2 tablespoons finely ground smooth. Add honey and milk mixture into prepared to papaya and mix well to combine.

How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth.

Net Volume: 30 ml

Price: 300 Baht

Detail Product Product Name: Pomegranate Fruit Spa Code: FS0007 Product Price: 300 Baht Shipment: New Product

Pomegranate Spa

Pomegranate, Native to the Caucasus and India, pomegranate production eventually spread to other parts of the world. It was first mentioned in ancient texts and was known in Ancient Greece as the fruit of the dead. Among the most well known of these myths is that of Persephone, doomed to the Underworld because she consumed 6 seeds from a pomegranate. But beyond symbolism, pomegranates were used in India as part of the practice of Ayurvedic medicine to cure ailments from intestinal parasites to nosebleeds. In addition, the flower juice and tree bark were used to tone and firm the skin. This fruity and crisp spa indulgence will beautifully soothe your skin and boldly stimulate your senses. This truly exotic experience pairs the potent anti-oxidant pomegranate and lime. Finished with pomegranate treatment leaving your skin feeling renewed and smoothed. Benefit: Pomegranate Spa a delicate facial spa enriched with added pomegranate extract Vitamin E and Evening Primrose Oil to reduce acne and blemish. Brightening your skin, helpful for the skin the skin becomes inflamed, itchy, or scaly because of allergies or other irritation. Vitamin E nourishes your skin feel moist, smooth, soft and fresh.

Ingredient:

Aqua, Vitamin E, Evening Primrose Oil, Pomegranate Extract. How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth.

Net Volume: 30 ml

Price: 300 Baht

Detail Product Product Name: Strawberry Fruit Spa Code: FS0008 Product Price: 300 Baht Shipment: New Product

Strawberry Spa

Strawberries contain a range of nutrients, with vitamin C heading the group. They also contain significant levels of phytonutrients and antioxidants, which fight free radicals. These antioxidant properties are believed to be linked to what makes the strawberry bright red. And have highly rated as skin cleansing food, even though

the skin eruptions may appear at first in some cases. It is also known to clean or rid the blood of harmful toxins and has been reported to help cases of syphilis. The strawberry, when cut in half and rubbed on the teeth and gums, removes tartar from the teeth and strengthens and heals the gums. The juice should be allowed to remain on the teeth as long as possible in order to dissolve the tartar. The mouth may then be rinsed with warm water. In addition to vitamin C, strawberries also provide an excellent source of vitamin K and manganese, as well as folic acid, potassium, riboflavin, vitamin B5, vitamin B6, copper, magnesium, and omega-3 fatty acids.

Benefit: Strawberry is a fruit that is high in antioxidant power cause of the decline of the body. Strawberry is fruit that is delicious and there are many benefits in skin care applications. For people with oily to normal skin, strawberry the Alpha hydroxy acids in contrary to the great dead skin cells. Skin is not easy.

Ingredient: Vitamin E , Fruit extract , Honey. How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth.

Net volume: 30 ml

Price: 300 Baht

Detail Product Product Name: Tamarind Fruit Spa Code: FS0009 Product price: 300 Baht Shipment: New Product

Tamarind Spa

Tamarind is used to treat bile disorders and Tamarind has lowers cholesterol. Tamarind promotes a healthy heart, the pulp, leaves and flowers, in various combinations, are applied on painful and swollen joints. Tamarind is use as a gargle for sore throats, and as a drink to bring relief from sunstroke. The heated juice is used to cure conjunctivitis. Eye drops made from tamarind seeds may be a treatment for dry eye syndrome. Tamarind seed polysaccharide is adhesive, enabling it to stick to the surface of the eye longer than other eye preparations. Tamarind is used as a diuretic remedy for bilious disorders, jaundice and catarrh. Tamarind is a good source of antioxidants that fight against cancer. Tamarind reduces fevers and provides protection against colds. Make an infusion by taking one ounce of pulp, pour one quart of boiling water over this and allow too steep for one hour. Strain and drink tepid with little honey to sweeten. This will bring down temperature by several degrees. Tamarind helps the body digest food Tamarind applied to the skin to heal inflammation. The red outer covering of the seed is an effective remedy against diarrhea and dysentery. Juice extracted from the flowers is given internally for bleeding piles. Benefit: Tamarind Soap, the blend of specific properties of tamarind extract with feeble acid effect will help eliminating the dirtiness out of the skin effectively and mitigating the darkly rough marks, particularly at the armpits, thighs, angels and elbows.

Ingredient: Use 1 cup tamarind and Dried luffa.

How to use: Put the tamarind is prepared in the body. Leave mask on for about 20 minutes in the body should be prepared luffa (luffa should be soaked to soften before the conflict itself), suppression of urine, until the whole body. The contact information is only 1-2 times per week for the skin will look fresh and smooth.

Net Volume: 30 ml

Price: 300 Baht

Detail Product Product Name: Tomato Fruit Spa Code: FS0010 Product Price: 300 Baht Shipment: New Product

Tomato Spa

A large consumption of tomato can help improve skin texture and color. Tomato is a good blood purifier and helps in cases of congestion of the liver (protects the liver from cirrhosis) as well as for dissolving gallstones. Tomato is a natural antiseptic therefore it can help protect against infection Nicotinic acid in tomatoes can help to reduce blood cholesterol, thus helps prevent heart diseases. Vitamin K in tomatoes helps to prevent hemorrhages. Tomato contain lycopene (the red pigment in tomato), this pigment is a powerful antioxidant that can also fight cancer cells.

Benefit: Acid in tomato fruit has properties to help shed dead skin cells to peel off the skin shine. The tomatoes will contain curotenoid and several vitamins. Water from the tomatoes to a substance, which has anti-fungal, bacterial and licopersioin. Fresh tomato juice to treat acne facial skin firming face.

Ingredient: Tomatoes 1 (small effect size), Yogurt 1 tsp and Honey, 1 tsp. take to the mashed potatoes thoroughly. The yogurt and honey mixture into the prepared tomatoes and finely ground. Stir all together until homogeneous.

How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth.

Net Volume: 30 ml

Price: 300 Baht

Chapter 3

3.1 Market Feasibility Study 3.1.1 General Environment Political Factors As for the government, it has been doing its utmost in promoting Thai spas. For example, Thailand is scheduled to hold "ISPA Asia Pacific Conference & Exhibitions" in 2006, which, according to Watchara Phannachet, Deputy Minister of Industry, will be beneficial to the economy in general. Moreover, the government has provided training to personnel in the spa industry to enhance the standards of Thai spas. The Thai Spa Association and the Thai Spa Operators Association were set up to bring together all those involved in the local spa industry to steer Thai spas in the same direction. "Even though the number of spas has increased, it is delightful to learn that along with quantity has come quality", said Naphalai Areesorn, President of the Thai Spa Association. However, because of the intense competition, the trend of Thai spas will have to change. Monica P. Orias, PR Marketing and Sales Manager of Mandara Spa said that Mandara Spa is looking forward to developing spa programmes for the total well-being of mind, body and soul. This means that spa therapies

have to be able to nourish the mind (by providing meditation programmes, for example) and to strengthen the physical body (by arranging workout programmes)12. Department of International Trade Promotion, Ministry Of Commerce, Thai Government has support Health and beauty products and services, raw materials as well as manufacturing equipments. Spa and Thai traditional massage services manufacturers, exporters, merchandiser and service providers and suppliers related to health and beauty business from both local and overseas such as China, Japan and India to provide health care products and beauty of Thailand is recognized as one of the international market by organizing trade fairs and business services 2554 Beauty or (Thailand Health and Beauty Show 2011) on 25 - 29 January 2012 Bangkok International Trade & Exhibition Centre (BITEC), Bangna, Bangkok, Thailand (Hall 105)13. Economy Factors The improved economic condition, consumer are spending more money and spa market, it tends to grow up with a product from natural growth rate in the 30% per year. Which comes from the government's policy supports the development, production and promotion of the use of natural health products and services including a spa. Markets are becoming more and more potential for growth. For the last 10 year, Thai Spa business has been very popular, well known and magnetic for tourists, giving the wellness and relaxation of the Thai massage healing touch. Thai spa visitors average 2-3 million in Thailand alone. In the years 2004 to 2008, the Thai government had a policy to support Thailand to be the center of spa wellness in Asia and arranged the ISO wellness spa to be an international standard. In the years 2009-2013 the Thai government is still supporting this Thai Spa policy to promote Thailand as a World Class Spa destination. Thai Spa services and products are growing in number. There is a new interest in the spa industry. Since customers are turning to Thai medical traditional, it has been a number of spa experts that the future hospital will be spa oriented14.

12

Source: http://www.moph.go.th Source: http://www.moph.go.th


14

(the Ministry of Public Health) (the Ministry of Public Health)

13

Source: http://www.ditp.go.th/thaispa/tmp/website.html

Society and Environment Social and cultural conditions in the country. Began the change in a favorable direction. Market growth because of the popular spa products that come from nature and relaxation in a natural form of health care, more and more consumers begin to use the spa facilities, more and more a part of faith. That can help relieve stress and promote a healthy body and mind as a place for quiet relaxation. It also avoids the danger of chemical contamination. Far beyond simply feeling good, massage has an impressive range of effects and benefits, many of which have been documented in research studies conducted in the U.S., Europe and Asia. With a variety of hand-on methods, a skilled massage practitioner not only stretches and loosens muscle and connective tissue, but also greatly improves blood flow to the heart and the movement of lymph fluid throughout the body. In addition, the benefits enjoyed from a massage session include the following: relief from stress, deep relaxation, warmed and stretched muscles, improved self-healing and prevention of injury, greater flexibility, increased and joints, detoxification and a feeling of confidence and well-being. This bodywork is also the perfect preparation for anyone training for an athletic event, performance or kid of physical or mental test. It is highly therapeutic for those in pain from

tension, injury, or illness. The massage helps one focus energy and attention on the task at

hand. Due to the natural product.15 Technological Factors Technological and design, build and installation process as well as retailing and maintenance of pools, spas, hot tubs ,saunas and equipment, then exhibiting at Pool & Spa Asia is your only route to market. These focusing on leisure and tourism projects, property and real estate, hotels and commercial businesses, this trade only dedicated event will showcase state of the art technologies, products and services as well as delivering business contacts for the industry in the region. Make sure your company gets its share of this lucrative market by exhibiting at the regions only event dedicated to the development of pool and spa facilities. Spas are now marketed as a way of life rather than a luxury product -not only popular and fashionable with tourists and expatriates, but increasingly locals are also

enjoying this new alternative therapy. Thailand prides itself in countless spas offering the

highest world-class services at extremely reasonable rates.16

Market/ Industry Factors Spa in the market today the concept has expanded into modern health resorts and contemporary spa offering everything one needs for relaxation and a healthy life-style, including that are distributed in each area will have to use the spa services, whether in Bangkok or other provinces as tourist attractions, mainly because the spa is included in the 4-5 star or resort. The way that most people do is using of the natural therapies to balance the body. Make health care and health services have received more attention in Thailand about unique in both herbs and Thai traditional medicine, especially the Thais spa. The popular businesses that an entrepreneurs and investors was to invest over 2 years is the spa business, so you can see from the number of spa services, increasing both in the form of a

one-stop service by the design, location, luxury and comfort when using the row and open a

massage and beauty treatments in different ways17.

3.1.2 Competitors Analysis There are many spa business in Khao Yai has, because have a good environment, quiet and the impact of natural disasters is relatively small. A lot of tourism need to rest with natural and tourist in Khao Yai and number of tourism number increase every year. So, Khao Yai is a suitable and optimal place for our business to locate on. Actually, we quiet have many competitors in Khao Yai in same market but we are completely difference from them in trem of strategy and target market selection. Diversity of service and remarkable features make a different and the good position we are in. Almost of our competitors are indirect competitors, because we are the first fruit spa in Thailand. On Khaoyai (Nakhon Ratchasima), Fruit Spa has 5 direct competitors such Maya Spa, Spa Sirasom, Golden Gold (Khaoyai) Resort & Spa, Juldis Khao Yai Resort & Spa, The Greenery Resort Khao Yai We had collected the data in each our competitors following; Spa

First is Maya Spa is located in Pak Chong district of Nakhon Ratchasima. The spa is situated inside the Kirimaya Resort. This resort combines contemporary living with nature. Rooms are in a unique natural style, with bamboo beds. The Kirimaya Golf Resort & Spa is ideal for golf lovers or those wishing try the many treatments available from the Spa.

Second competitor is Spa Sirasom Company is working in Fitness, Massage with essential oils from Aroma therapy and Thai massage, and Health spas business activities.

Third competitor is Golden Gold (Khaoyai) Resort & Spa is a luxury resort hidden amid the lush green mountains of Khaoyai. The resort covers more than 80 rais of land enriched with various types of plants. Sitting in front of the resort is the million-year stone garden, a natural attraction that has drawn many tourists to come witness the wonder of nature in a well-groomed garden maintained by the resort.

Spa Fourth competitor is Juldis Khao Yai Resort & Spa, Korat is set in Pakchong. Khao Yai National Park is around 5 minutes drive away. The Juldis Kao Yai Resort & Spa is great for outdoor activities. Some available include a jogging track, mountain bike hire, bird watching and tennis. Relax in the evening over a quiet drink at the resorts own Country Pub or listen to live music in the Lobby Bar. The country style, wooden fitted rooms are cost & comfortable.

The last direct competitor is The Greenery Resort Khao Yai designed for the ultimate in luxury and comfort, all the 256 rooms at the Resort feature contemporary decor and tasteful furnishings. With well-designed space, our guest rooms size ranges from 34 Sq.m. to 110 Sq.m. and take advantage of the beautiful Khao Yai. Some of these rooms include balconies for guests to enjoy the panoramic views of the magnificent mountain ranges, fresh air and nature. 3.1.2.2 Indirect competitor The competitor who compete with us, in the same industry but focus on the different target market and the characteristic of their spa. According to the research in Nakhonratsima there are many spa or resort and spa services as follows.

Muthimaya resort and spa Arayana Phupimarn resort and spa The greenery resort Khao Yai

Customer Analysis Frute spa will be set segment of customer follows age and salary. 2 types of customer: Group A: Customer has salary more than 70,000 baht per month or more group travelers have the room or in shopping centers with over 5,000 different premium. Customers with high purchasing power Group B: Customer has salary between 30,000 to 70,000 baht per month or group tourist intermediate rates of approximately 2,000 and above. Customer as a medium for purchasing power will be decorations at the pool. Frute spa has a promotion and gift voucher to customer.

3.2 STP Analysis 3.2.1 Market Segmentation


Market segmentation

We will divide by 3 groups for the customer group spa in Nakhon Ratchsima follow: First group is come from many tourist attractions and they choose service spa is non-specific. They have a lot of money to try for relax in spa. In generally, the spa has to available program spa at the hotels and resorts spa. The second group is a tourist groups come wish to spa for relax to health and mental. They focus for tourist natural attraction in Nakhon Ratchasima. We are focus to customer want to explore the nature and relax with good mental and to relax with comfortable treatment.

8 The third group is to focus the tourist group who want to relax directly and choose to tourist in Nakhon Ratchasima and other benefit is they have to visit the beauty of natural Scenery and they have to receive the service spa. Target market

Our target group is the second group because we don't care for the customer who has the children come to receive service with them or not, they are woman or men, they are rich and famous or not. Everybody can use from our service spa. We are focus on people are coming to tour in Nakhon Ratchasima. The objective for customer directly is just same with second group to focus for natural tourist attraction, good mental and relax for healthy. They want to relax with the nature treatment.

3.2.3 Positioning Positioning We will use two axes; Differentiate, Chemicals free to analyze the Frute Spa positioning.

Differentiate

C hemicals free

From the graph above, we will bring our competitors (5 stars spa on Khao Yai) to plot on the graph by using the guest review from many websites. We will explain in detail of each axis; I.

First axis; Differentiate View. Frute Spa is fruit garden to relax and satisfy our customer by give them a chance to walk in the orchards Give customers the opportunity to harvest the fruit from the garden to be used in their treatment packets. Maya Spa is situated inside the Kirimaya Golf Resort & Spa is ideal for golf lovers or those wishing try the many treatments available from the Spa. Spa Sirasom Company is working in Fitness and Health spas business activities. Golden Gold (Khaoyai) Resort & Spa is a luxury resort hidden amid the lush green mountains of Khaoyai. The resort covers more than 80 rais of land enriched with various types of plants. The Juldis Kao Yai Resort & Spa is great for outdoor activities. The country style, wooden fitted rooms are cost & comfortable. The Greenery Resort Khao Yai designed for the ultimate in luxury and comfort, all the 256 rooms at the Resort feature contemporary decor and tasteful furnishings. Second axis; Chemicals View. Frute Spa emphasize in non-chemical is a distinctive point and fruit from a real nature, without any toxins and ice cream that made from our fresh fruit and spa cream which are our products with non-chemical. Maya Spa, Spa Sirasom, Golden Gold (Khaoyai) Resort & Spa, Juldis Khao Yai Resort & Spa, The Greenery Resort Khao Yai. All of almost are Spa, use chemical spa.

I.

3.3 Marketing Mix Strategy Something to be responds what customers want. There has 4 ways or 4Ps is product, price, place and promotion marketing promotion of 4Ps will be corresponds to the same ways in the something at consumers need.

3.3.1 Product Strategy Now people male or female, they are love and take care themselves better. Frute Spa or Fruits Spa is another alternative for those who want to relax and the benefit of the fresh fruit used in the spa. Frute Spa will choose fresh fruit and new product from Field fruits making from Frute Spa can be beneficial with the skin of customer's. So, product of Frute Spa have many goods and services. Customer, they are can be select according to them satisfaction is The aromatherapy massage, Thai massage Sauna Stream Hot tub spa products and Product related to fruit All our products are non chemical service, customers can choose according to their satisfaction. 3.3.2 Price Strategy Setting price depend on the material provided in the spa in each category. The prices for product, when customers want to buy back at home. Price depending on the raw materials in the produce, Price will be right for the raw materials for used. Because raw material at use in the manufacture has a high quality and grade A quality products. Maybe in this price, its making to customer satisfaction with Frute Spa product and excellent service. 3.3.3 Place Strategy Located at Tambon Wang Sai Pak Chong, Nakhon Ratchasima. 170 acres of land. And The 31 rai 1 ngan 25 square wah + Nc. 138 acres and 1.7 acres of land on a hundred thousand baht. 360-degree The Mountain views, cool weather. Next to, Khao Yai Teang about 500 meters of land with a pond liner nature and Water throughout the year. Convenient locations for about 20 kilometers from Pakchong (dont have flood). Reason we choose this place because Khao Yai is tourist place and have the resort in this located any more. We believe tourist group come here, they want to rest and want to the comfort of a massage and spa therefore, Forte Spa need to come a role as part of the spa was great in Khao Yai. Data of tourism in Pakchong and Nakrnonratchasima. In the 2006, the total number of tourists to Nakhon Ratchasima 2,096,160 visitor and the number of tourists in Pak Chong (Nakhon Ratchasima) of all visitors to 998,225 people. In the 2007, the total number of tourists to Nakhon Ratchasima 2,159,956 visitors and the number of tourists in Pak Chong (Nakhon Ratchasima) of all visitors to 1,019,404 people. 3.3.4 Promotion Strategy

Activities in the first year @Queen Sirikit Center

11

1. When customers come to Frute spa services every 5,000 baths will get discount coupons for next time 20% to service for the first three months in Frute spa services. Start April to June and free packet spa service first 3 days. Revenue on April is 30% because activity event spa just start some customer not buy packet a lot. On May June percentage of packet from this activity increase from 30% to 40%. ( Not include Promotion is free foot massage spa in Activity 2 ) 2. When customers buy aroma course get free a foot massage for the first three months in Frute spa services. This Activity starts on April June. When customers buy packet every cost within activity period, they will get free foot massage spa. Customer will increase 40%. ( If customer buy or reserve packet 5,000 baths. Not get free for foot spa)

3. For low season 10:00 to 12:00 am. For the time course of spa once, to get free discount 5%. Low season period is May to October. Customer will constant to 40%, not increase because its low season period.

4. For members, who register members card 1,000 baths Frute Spa will discount 10% in every times that come to services.

For member revenue will rise and fall because High season period (November to April) revenue will be increase to 50% and 60%. And low season period (May to October) revenue will be decrease 40%.

5. The first 3 days on April customers can come to use service in Frute Spa free for customers, who get coupons from event at Queen Sirikit Center on the first three days on March. At the first three days we will have 1,000 coupons per 1 day for supported people, who come at Queen Sirikit Center highest 765 persons per 1 day. In the first 3 days for start activity. Free for every packet 3 days because start opening and need to customer in activity of company.

Sales Forecast/Profit Estimation

The sales forecast is very good. If predict are accurate to deal with raw materials and inventory more effectively is dont harvest much more than necessary. Because the most of materials are short-lived, such as vegetables and fruits therefore it is need for management about storage the product that appropriate. To reduce the cost of storage, location and product care. Including maintain of inventory.

The sales forecast is calculated from tourist visiting the Nakhon Ratchasima in 2008.

10

A group of Thai people have cost is 987 baht per person per day18. To easier to pricing to suit with target group which must set the price of product and service under follow

Service Hours Open 10 am - 8 pm everyday (provide 9 hr / day) Aroma Therapy We provide Therapist Prices / hr Total revenue for 1 day 15 rooms 10 persons 1,200 Baht 108,000 Baht (9 hr x 10 persons x 1200 Baht) Total revenue for 1 month 3,240,000 Baht

Thai massage We provide Therapist Prices / hr Total revenue for 1 day 15 rooms 10 persons 500 Baht 45,000 Baht (9 hr x 10 persons x 500 Baht) Total revenue for 1 month 1,350,000 Baht

Foot Spa We provide Therapist Prices / hr Total revenue for 1 day 1 rooms (10 Beds) 5 persons 300 Baht 13,500 Baht (9 hr x 5 persons x 300 Baht) Total revenue for 1 month 405,000 Baht

Hot Tub We provide Prices / hr Total revenue for 1 day 10 rooms (2 person / room) 500 Baht 90,000 Baht (9 hr x 10x2 persons x 500 Baht) Total revenue for 1 month 2,700,000 Baht

Sauna We provide Prices / hr Total revenue for 1 day 2 rooms (10 person / room) 200 Baht 36,000 Baht (9 hr x 10x2 persons x 200 Baht)

Total revenue for 1 month

1,080,000 Baht

Stream

We provide Prices / hr Total revenue for 1 day

2 rooms (10 person / room) 200 Baht 36,000 Baht (9 hr x 10x2 persons x 200 Baht)

Total revenue for 1 month

1,080,000 Baht

*** All set include service and product for used The highest customer for 1 day 675 person

(9 hr x ( 25 therapist + 40 (10 person / room of Stream and Sauna) + 10 room of Hot tub) Product of Frute Spa Product for get back: Orange Spa, Tamarind Spa, Mangosteen Spa, Strawberry Spa,Tomato Spa, Avocado Spa, Pomegranate Spa, Cucumber Spa, Papaya Spa, and Grapes Spa Price / Piece Total revenue for 1 day 300 Baht 20,250 Baht (675 persons x 300 Baht) Total revenue for 1 month 20,250 Baht (20,250 Baht x 30 days)

Total for all revenue19 in 1 year (product and service)

118,489,500 Baht

Figure total revenue for year one Price (Baht)

Month

Figure total revenue for five year

service (Cash only) Aroma Thai Massage

Maxim um Price 100% 1,20 0 500

3,24 0,000 1,35 0,000

Jan (50% ) 1,6 20,0 00 6 75,0 00

Feb(5 0%) 1, 620,0 00 6 75,00 0

Mar(5 0%) 1, 620,0 00 6 75,00 0

Apr (30% ) 9 72,00 0 4 05,00 0

May( 40%) 1, 620,0 00 6 75,00 0

Jun (40% ) 1, 296, 000 5 40,0 00

Jul(4 0%) 1, 296, 000 540, 000

Aug (40 %) 1,2 96,0 00 5 40,0 00

Sep( 40% ) 1,2 96,0 00 5 40,0 00

Oct( 40%) 1,2 96,0 00 5 40,0 00

Nov (60% ) 1, 944,0 00 8 10,00 0

Dec( 60%) 1,9 44,00 0 8 10,00 0

Year 1 17,8 20,0 00 7,4 25,0 00

15

Source: http://www.ditp.go.th Source: http://www.mots.go.th/ewt_news.php?nid=3651&filename=index


17 Source: http://library.dip.go.th http://www.thaispaassociation.com/

16

18

(Source: Sai Mai Road Project to promote tourism. Nakhon Chai Burin Group)

19 Source: http://antreprenor.money.ro/download/documente/PamperzhouDaySpa_live.pdf

9 2 02,5 00 5 40,0 00 5 40,0 00 1,3 50,0 00 4,9 27,5 00 2 02,50 0 5 40,00 0 5 40,00 0 1, 350,0 00 4, 927,5 00 2 02,50 0 5 40,00 0 5 40,00 0 1, 350,0 00 4, 927,5 00 1 21,50 0 3 24,00 0 3 24,00 0 8 10,00 0 2, 956,5 00 2 02,50 0 5 40,00 0 5 40,00 0 1, 350,0 00 4, 927,5 00 1 62,0 00 4 32,0 00 4 32,0 00 1, 080, 000 3, 942, 000 1 62,0 00 4 32,0 00 4 32,0 00 1,0 80,0 00 3,9 42,0 00 1 62,0 00 4 32,0 00 4 32,0 00 1,0 80,0 00 3,9 42,0 00 1 62,0 00 4 32,0 00 4 32,0 00 1,0 80,0 00 3,9 42,0 00 2 43,00 0 6 48,00 0 6 48,00 0 1, 620,0 00 5, 913,0 00 2 43,00 0 6 48,00 0 6 48,00 0 1,6 20,00 0 5,9 13,00 0 2,2 27,5 00 5,9 40,0 00 5,9 40,0 00 14,8 50,0 00 54,2 02,5 00

Foot Spa Stream Suana Hot Tub Total sale on cach Product (Cash only) Cream Orange Spa Cream Tamarind Spa Cream Mangoste en Spa Cream Strawberr y Spa Cream Tomato

300 200 200 500

40 5,000 1,08 0,000 1,08 0,000 2,70 0,000


9,85 5,000

162, 000 432, 000 432, 000 1, 080, 000 3, 942, 000

300 300 300 300 300

3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5

2, 754, 000 2, 754, 000 2, 754, 000 2, 754, 000 2, 754, 2, 754, 000 2, 754, 000 2, 754, 000 2, 754, 000 2, 754, 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 4, 131,0 00 4, 131,0 00 4, 131,0 00 4, 131,0 00 4, 131,0 4,1 31,00 0 4,1 31,00 0 4,1 31,00 0 4,1 31,00 0 4,1 31,00 37,8 67,5 00 37,8 67,5 00 37,8 67,5 00 37,8 67,5 00 37,8 67,5

6,885,0 00 6,885,0 00 6,885,0 00 6,885,0 00 6,885,0 00

3,4 42,5 00 3,4 42,5 00 3,4 42,5 00 3,4 42,5 00 3,4 42,5

3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5

3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5

2, 065,5 00 2, 065,5 00 2, 065,5 00 2, 065,5 00 2, 065,5

10 Spa Cream Avocado Spa Cream Pomegran ate Spa Cream Cucumber Spa Cream Papaya Spa Cream Grapes Spa Total sale on cach Total Product and service 00 3,4 42,5 00 3,4 42,5 00 3,4 42,5 00 3,4 42,5 00 3,4 42,5 00 34,4 25,0 00 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 34,42 5,000 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 00 2, 065,5 00 2, 065,5 00 2, 065,5 00 2, 065,5 00 2, 065,5 00 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 3, 442,5 00 34, 425,0 00 000 2, 754, 000 2, 754, 000 2, 754, 000 2, 754, 000 2, 754, 000 27, 540, 000 000 2, 754, 000 2, 754, 000 2, 754, 000 2, 754, 000 2, 754, 000 27,5 40,0 00 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 27,5 40,0 00 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 27,5 40,0 00 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 2,7 54,0 00 27,5 40,0 00 00 4, 131,0 00 4, 131,0 00 4, 131,0 00 4, 131,0 00 4, 131,0 00 41,31 0,000 0 4,1 31,00 0 4,1 31,00 0 4,1 31,00 0 4,1 31,00 0 4,1 31,00 0 41,31 0,000 00 37,8 67,5 00 37,8 67,5 00 37,8 67,5 00 37,8 67,5 00 37,8 67,5 00 378, 675, 000

300 300 300 300 300

6,885,0 00 6,885,0 00 6,885,0 00 6,885,0 00 6,885,0 00


68,85 0,000

20, 34,42 655,0 5,000 00

78,70 5,000

39, 352, 500

39, 352,5 00

39, 352,5 00

23, 611,5 00

39, 352,5 00

31, 482, 000

31, 482, 000

31,4 82,0 00

31,4 82,0 00

31, 482, 000

47, 223,0 00

47, 223,0 00

11

Marketing Expenses / Sale Incentive Research and Development: Development costs for ingredient of fruits spa, to increase the variety of goods, advantages and more products valuable. We also research to find a strange breed, in Thailand dont have it to grow in Frute Spa garden. Its increasing expenditure for difficulty of research and time. Technology of spa equipment: Costs associated with modern equipment to meet a highest need of customers, its a point for increase comfortable to them. This section requires the cost of capital due to expensive equipment and some items may be imported from abroad. Decorate garden: We are based natural gardening. Since we focus on non chemical must be customized to handle the growing garden as well, for customers who have come to appreciate the nature and cost of this is 100% focused on employment of skilled and specialized care. Do not depend on the number of customers. Soft drink There is a special service for our customers and welcome drink to all who visit. And free ice-cream for customers who use the service. We use the fresh fruits from our own garden. This cost depends on the number of clients who receive services, but cost is not high because we use ingredients that we have. Fresh fruit: The cost of maintaining the quality of the fruit. For make a fresh fruit and spa quality.

Conclusion Frute spa located in Pak Chong district of Nakhon Ratchasima. Because this The is the plentifully place to plant fruit trees that suitable for fruit growing a variety of seasonal. Ten acres (25 rai) of lands with good title, water in abundance, backside of land near mountain (khao yai tieng), front of land near san pakchong road - wang nam keaw also good access - moterable. The most important is the located on a high dune overlooking the beautiful scenic that can attract more customers to visit.

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Frute spa has considered to the important of relaxation therapy and body equilibration by fresh fruits and vegetable with nonchemical from Frute spa's orchard. And Frute spa is also the first spa place in Thailand that let the customer design and select their material for treatment. The medium size of beautiful orchard has open for customer to see, taste and selection and takes it to transform their treatment. The customer can read up on each fruit information from the brochure and get hand basket that Frute spa has prepared for each customer. Frute spa has imported some fruit that cannot plant in Thailand and also 100 % allnatural, non-chemical. Because Fruite spa have specialist for take care and screening these import fruit that must have certificate of origin and chemical-free. During fruit picking, the customer will enjoy the vibrant colors of the fruit in the orchard and the imitation of natural sounds and various fruit fragrance. Also include relaxed atmosphere in area around 30 rai on khao yai tieng, the orchard is surrounded by beautiful hill, covered by grassland, breeze with spectacular views of Pakchong- Wang nam keaw. During the way back from the orchard, Frute spa has fresh fruit ice cream arbors for customer to taste it free with various favor from seasonal fruit. Frute spa use from of value chain to management and want benefit occur both of customer and Frute. If customers do not want to sight see picking fruit by themselves, Frute spa will has complete set or packages of treatments therapy to offer customer to bring back.41 The effective value chain management system of Frute with the better circulation of agricultural products in orchard such as processed raw fruits into ice cream. This way can reduce the stock of raw to adequate for day per day not surplus and can reduce unnecessary costs, such as the number of workers in orchard. And next 5 years. We will research and try to bring winter fruits such as apples, avocado, cherry, pie berry (white strawberry) and berry. Fruite spa will offer customers by import various fruit from over the world to taste it and relieve with all benefit that Frute spa select for our customer. And we will improve our spa to be a leading fruits spa of the world.

Marketing Expense

13

At first year

1. Cost of an event 1.1 Vehicles : Dray (Tata) 479,000 bath

Van (10-15 seats) 968,000 bath

Fuel & others about car (5,000 baths per 1 day) within 3 days 15,000 baths

14

1.2 Equipment : 3,000 coupons for first three days on March (130 grams*3,700 baths)

Spa cream (only show)

Avocado Cream Price Salt Spa Avocado Olive oil Yogurt Vitamin E Honey 5.5 Baht/kg 1,150 baht/kg 120 Baht/100ml 65 Baht/ 1kg 890 Baht/ 60 pill 150 Baht/ 700cc use 15g 10g 5cc 3g 1 pill 20cc total 0.0825 Baht 11.5 Baht 6 Baht 0.195 Baht 15 Baht 4 Baht

Total Cost: 36.78 Baht Cucumber Cream

Price

Used

Total

15 Cucumber Milk Yogurt Honey Vitamin E Marly limestone 20 Baht/ kg 29 Baht/ kg 65 Baht/kg 150 Baht/ 700cc 890 Baht/60 pill 4 Baht/ kg 15g 5g 5g 20cc 1 pill 2g 0.3 Baht 0.145 Baht 0.325 Baht 4 Baht 15 Baht 0.008 Baht

Total Cost: 19.78 Baht Grapes Cream

Price Grape Salt Spa Yogurt Honey Vitamin E Olive oil 50 Baht/ kg 5.50 Baht/kg 65 Baht/kg 150 Baht/ 700cc 890 Baht/60 pill 120 Baht/100ml

Used 10g 15g 3g 20cc 1 pill 5ml

Total 0.5 Baht 0.0825 Baht 0.195 Baht 4 Baht 15 Baht 6 Baht

Total Cost: 25.78 Baht Mangosteen Cream

Price Mangpsteen Salt Spa Yogurt Vitamin E Honey Olive oil 45 Baht/kg 5.50 Baht/kg 65 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc 120 Baht/100ml

Used 10g 15g 3g 1 pill 20cc 5ml

Total 0.45 Baht 0.0825 Baht 0.195 Baht 15 Baht 4 Baht 6 Baht

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Total Cost: 25.73 Baht Orange Cream

Price Orange Salt Spa Vitamin E Honey 55 Baht/kg 5.50 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc

Used 15g 15g 1 pill 20cc

Total 0.825 Baht 0.0825 Baht 15 Baht 4 Baht

Total Cost: 19.91 Baht

Papaya Cream

Price Papaya Milk Yogurt Vitamin E Honey 48 Baht/kg 29 Baht/ kg 65 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc

Used 15g 5g 5g 1 pill 20cc

Total 0.72 Baht 0.145 Baht 0.325 Baht 15 Baht 4 Baht

Total Cost: 20.19 Baht

Pomegranate Cream

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Price Pomegranate Salt spa Vitamin E Honey Olive oil 40 Baht/kg 5.50 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc 120 Baht/100ml

Used 10g 15g 1 pill 20cc 5ml

Total 0.4 Baht 0.0825 Baht 15 Baht 4 Baht 6 Baht

Total Cost: 25.48 Baht Strawberry Cream

Price Strawberry Salt Spa Yogurt Vitamin E Milk Honey 170 Baht/kg 5.50 Baht/kg 65 Baht/kg 890 Baht/60 pill 29 Baht/ kg 150 Baht/ 700cc

Used 10g 15g 5g 1 pill 5g 20cc

Total 1.7 Baht 0.0825 Baht 0.325 Baht 15 Baht 0.145 Baht 4 Baht

Total Cost: 21.25 Baht

Tamarind Cream

Price Tamarind Salt spa Vitamin E Honey 60 Baht/kg 5.50 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc

Used 15g 15g 1 pill 20cc

Total 0.9 Baht 0.0825 Baht 15 Baht 4 Baht

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Total Cost: 19.98 Bah

Tomato Cream

Price Tomato Milk Yogurt Vitamin E Honey Marly timestone 45 Baht/kg 29 Baht/ kg 65 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc 4 Baht/ kg

Used 15g 5g 5g 1 pill 20cc 2g

Total 0.675 Baht 0.145 Baht 0.325 Baht 15 Baht 4 Baht 0.008 Baht

Total Cost: 20.15 Baht

Dresss pretties (2*820)

Roll up (spot light)*2

19

Square (spot light)* 4

Completed structure 3*6

Facia (Frute spa)

20

Poster stand*3

Light box includes 4,200 baths

Tables 216(w)* 98.5 (H) cm includes 3,817 baths

21

Audio: STAGEPAS 300 YAMAHA 26,500 baths

1.3 Others: Welfares(Food, Accommodation) 1.4 Human resource : Driver 2 persons (Full time) Type of work: drive a car when we have marketing activities outside Frute Spa. Qualifications: Male, ages 25-35 years, a driver must have a driver's license issued by the State in which they live, and most employers require a clean driving record. The application process: For people, who interested can sent us a photo; profile and number phone at frutespa@hotmail.com with a topic is job application. Salary 5,000 baths Pretties 2 persons (Part time) Type of work: To promote Frute Spa, flyers to customers, who interest. Guarantee the safety and reputation of course. Qualifications: Female, ages 18 to 28 years, beauty skin, good health, unlimited degree, and no experience required (learning free and start work immediately) to love in service and the last one to have a responsibility. The application process: For people, who interested can sent us a photo and number phone at frutespa@hotmail.com with a topic is job application. Wage 1,000 baths per day

22

Operators 3 persons (Full time) Type of work: To prepare a step in marketing activities of Frute Spa, to set a process in the first step until finish, being a planner in working. In free time will be Public relations (PR) within Frute spa. Qualifications: Male or Female, ages 25-35 years, to love in caring health The application process: For people, who interested can sent us a photo; profile and number phone at frutespa@hotmail.com with a topic is job application. Salary 7,000 baths

Technician and equipment 2 persons (Full time) Type of work: To prepare equipment in each step of event, to set a process in the first step until finish, to know in electronic and others. Qualifications: Male, ages 25-35 years, to be a good health, to repair and maintenance electronic appliances and others associated with assigned, have knowledge in each problems to have more safety. The application process: For people, who interested can sent us a photo; profile and number phone at frutespa@hotmail.com with a topic is job application. Salary 6,500 baths

Human Resource activities of Frute spa consist with five main activities.

23 Recruitment and Selection Management (Staffing) To finding the best recruitment sources, hiring the best talents from the job market and keeping the spa competitive on the job market. Managing high volumes of job resumes and the ability to choose the right candidates and pushing them quickly through the Frute Spa. Human resource development The focus of all aspects of Human Resource Development is on developing the most superior workforce so that the Frute spa and individual employees can accomplish work goals in the best service to customers. Compensation To help companies compete but have an incomplete understanding of benefits Frute Spa will give them. The minimum wage in 2555, article 10 the minimum wage regulations per day two hundred and fifty-five baht in Nakhon Ratchasima province. http://www.musicsiam.com/index.php/component/content/article/1news/632-minimum-wage-2555 Provide safety and healthy Frute Spa has responsibilities for the health and safety of employees. We are also responsible for any visitors to their premises such as customers, suppliers and the general public. Employee and labor relation To provides Frute Spas leadership in balancing the rights and responsibilities with those of staff members.

Activities in the first year @Queen Sirikit Center

1. When customers come to frute spa services every 5,000 baths will get discount coupons for next time 20% to service for the first three months in Frute spa services. 2. When customers buy aroma course get free a foot massage for the first three months in Frute spa services. 3. For low season 10:00 to 12:00 am. For the time course of spa once, to get free discount 5%. 4. For members, who register members card 1,000 baths Frute Spa will discount

24 10% in every times that come to services. 5. The first 3 days on April customers can come to use service in Frute Spa free for customers, who get coupons from event at Queen Sirikit Center on the first three days on March. At the first three days we will have 1,000 coupons per 1 day for supported people, who come at Queen Sirikit Center highest 765 persons per 1 day.

Activi ty 1. 2. 3. 4. 5.

Jan

Feb

Mar

Apr

Ma y

Jun

Jul

Aug

Sep

Oct

Nov

De c

At year second until year fifth year (People known)

1. When customers buy aroma course get free a foot massage for the first three months in Frute spa services. 2. for low season 10:00 to 12:00 am. For the time course of spa once, get free discount 5%. 3. For members, who register members card 1,000 baths Frute Spa will discount 10% in every times that come to services. 4. The first 3 days on February customers can come to use service in Frute Spa discount 50% for customers, who get coupons from event at Queen Sirikit Center on the first three days on January. At the first three days we will have 1,000 coupons per 1 day within 3 days will be 3,000 coupons for people, who come at Queen Sirikit Center highest 765 persons per 1 day.

25

Activi ty

Jan

Fe b

Ma r

Ap r

Ma y

Jun

Jul

Au g

Se p

Oct

No v

De c

1. 2. 3. 4.

Chapter 4 Pre operation cost 4.1.1The registration of the spa The registration of the spa and contact agencies, when starts do the Spa Business should be doing the legitimate business of the spa. Have so many agencies involved. For those who want to open a spa in the correct rules. Spa must be registered. This is done through individual and corporate forms. The following documents must be prepared. Open Document spa of natural or juristic persons. - The holding area Document. - PhD-certified for safety issued by the civil rights area. - The registration of such rights spa, free registration, partnership registration, company registration, tax registration. - Documentation of experience in the spa, such as documents, training of spa personnel. - Documentation of Public Health. - Documentation of intellectual property.

26

Government involved.
1. Ministry of Interior.

To ensure the security of the building. To ensure environmental safety. The allocation of rooms and a bath. Registration of the health of employees. Diseases that may be harmful to health. Signage and media sales tax. The tax environment.

1. Ministry of Commerce

Copyright and intellectual property. All Rights Reserved. Register the relevant trade association. Service mark Personal income tax. VAT Excise tax. The use of smoke and steam. Tax services.

1. Ministry of Finance.

1. Ministry of Health.

Relevant professional registration. Service providers. Registration of establishments. Certifications establishment. Permission to operate the Spa Business

The spa business is the process of setting up businesses 3 steps.


1. Apply for registration. Established with the Department of Trade and Development

businesses.
2. Apply for registration with the Department of Revenue. 3. Apply for a license. Practice with the practitioner.

27

l 4.1.2 Facility Management Start from the customer come into our car park that has capacity for 60 cars. Then, we have the EVT for transferring customer from the car park to the spa which is located about 600 meters away. Customers can enjoy the natural side of the orchard of many types of fruit along the way. When arrive the spa, we serve the welcome Cocktail Drink and we will give the chance to choose packet of service. Main packet that were willing to offer is aroma treatment, which program that let customer freedom to walk around our orchard to pick or keep the nonchemical fruit to make their own treatment. For some time they might has followers as the family member or friends who dont intend to use services, we have set packet for them during the waiting time- Foots massage therapy. To avoid boredom while waiting for our customers. Moreover, we have common room for the children and gentlemen also. The great massage for reducing tiredness of the driver is the important additional part that relate with our target group in term of ability to come to get our service. The provision of water and electricity for use in emergencies, we UPS machine and mimic natural canal that can be useful in terms of decoration and existence of a swan. Water use in the field, water source to water orchard and grass when the original water system failure. We separate workers home into three zones. First zone is the small and livable colorful home for female worker who response the task in spa. For the orchard labor, we provide container house for them as well. And the last zone is for managerial worker who are in high level task and knowledge with the furniture that selected for satisfies them.

28

4.1.3 Prepare land and equipment

29

Detail and Reference

Price (TB)

Uni t

Total price

Image

Workers housing for managerial worker http://market.feedbo okmark.com/02674 5.html

70000

210000

Wholly water system that use in our spa, this price involved labor cost and all expense 2 relate about water system at the initial. http://www.kasetpor peang.com/forums/i ndex.php? topic=2838.0

100000

100000

Ice cream shop as the modern small white knock down

30

Total cost 1,758,040 Baht Depreciation of each year is 87,902 Baht

31

4.2 Investment cost 4.2.1 Construction materials cost Pattern of spa building structure The spa building has 2 floors and pattern like a circle for see a swan pond. Length of spa building is 8 meters. For the first floor 625 square meters and the second floor mezzanine aroma therapy 300 square meters. Total of spa building is 925 square meters. Moreover the decoration of spa is wallpaper lace; we want to emphasize the spa in the vintage pattern. All room will have loud speaker for music that make customer feel good and atmosphere around Frute Spa. If we calculate the cost of spa building is 15, 471 5, 00 bath the beginning of one square meters is 14,500 bath.

32

Pattern inside of spa First floor Inside spa building we got many zone for customers are foot massage 1 room but have 10 chairs for massage, store 1 room, staff 2 rooms, front counter, sauna 2 rooms and 1 room for 10 peoples, steam 2 rooms and 1 room for 10 peoples, hot tub 6 rooms, Thai massage 15 rooms. We also have playground for children and living zone for customers.

1. Foot Massage(7*9) 63 Square meters

33

2. Thai Massage(20 Square meter per room) 300 Square meters

3. Hot Tub(5*6) 180 Square meters

34

4. Steam(4*4) 32 Square meters

5. Sauna(4*4) 32 Square meters

35

6. Playground(5*6) 30 square meters

36

7. Living Zone (8*10) 80

Square meters

Second floor

The aroma therapy zone lives in second floor and mezzanine upon the first floor have 15 rooms.

37

1. Aroma Therapy (20 Square meter per room)Total 300 Square meters

38

Cost of building Prices at one square meter per 12,500 Baht The structure - Foundation pile 122 x 21 meter or calculating by the engineers. - Beam of building use reinforced concrete - pillar use reinforced concrete -Roof: Steel roof, complete with engineering calculations and structural analysis. Flooring materials The ground floor List of floors that granite tile installation, price 300 per square meter.

example of granite tile for each room

Ground floor reception and lobby Children corner A large terrace of building Foot massage area Sauna room Steam room Water therapy room (hot tub)

39

List of floors that granite tile installation, price 200 per square meter.

Washing area Food preparation room. Rest room and Bathroom Floor balcony, terrace. Staff room

Lying by parquet hardwood 4 "* 14" Grade AAA.

40

Thai massage room Aroma room, Treatments room (The second floor)

Wall

External & Internal wall: Use Concrete masonry unit and conventional plastering. Wall of Restroom, food preparation room, rest room: Use granite tile installation, price 200 per square meter and PVC corner tile trim.

(Double Glazed Glass)

41

Double Glazed Glass: Water therapy room (hot tub), Ground floor reception and lobby, Thai massage room, Aroma room, Treatments room. Fully tiled walls by double glazed glass with propriety of beautiful design.

The ceiling

Internal ceiling and bathroom ceiling: Gypsum plastering board 9 mm and framing painting galvanized iron.

External ceiling and Ceiling Eaves: Conwood ceiling, V-grooving and hardwood frame

Roof - Steel roof structure. - CPAC Monier roof tile. - Save cool - Eaves, wooden eaves over Conwood 1 "x 8", 1 "x 6". The doors - windows

General redwood frame, 2 "* 4" Frame bathroom door, 2 "x 5"

42

The main gate use automatic door.

General doors use Doric doors.

43

General windows

Paint

General cement wall: TOA acrylic watercolor.

Sash, frame, pane. Interior painting, staining the wood: TOA High Gloss Enamel Parquet floor : polyurethane coating (approximately 3 times) Stainless steel roof painted 2 times. Baseboard, eaves: TOA Timbershield, acrylic for wood.

Construction materials cost Prices at one square meter per 12,500 Baht. (Calculate only spa building construction). Space Allocating Ground floor reception and lobby A large terrace of building Children corner Amount of room Space per room/sq.metre 9*10 Total sq.metre 90 Total price 1, 125,000

5*8

45

562, 500

5*6

30

375, 000

44

Foot massage area Sauna room Steam room Water therapy room (hot tub) Thai massage room Aroma room, Treatments room (The second floor) Food preparation room Washing area Staff room Restroom 2 2 6

8*10 4*5 4*5 5*6

80 40 40 180

1,000,000 500 ,000 500 ,000

2, 250, 000

15

4*5

300

3, 750, 000

15

4*5

300

3, 750, 000

4*4 4*4 4*5 2*4

16 16 20 16

200,000 200,000 250,000 200,000

Other Automatic door 47,900 Total cost 14 ,710,400

4.2.2 Machine/Tool/SPA Equipment Office - Office counters

Price 12,000 baht

- Computer Acer Aspire M3800-752G7500M

45

- Chair

Intel Core 2 Duo E7500 Processor (2.93GHz, 3MB L2 Cache, 1066MHz FSB) 2GB DDR3 up to 8GB 750GB S-ATA 7200RPM HDD DVD/RW16X SuperMulti LableFlash Function PCI Express 2.0 x16 graphics card support Embedded high-definition with 7.1-channel audio support Warranty 1 Year Parts & Labor 1 Year Onsite Service Price 15,729 baht

Price 1,600 baht

- File cabinet Size 80x40x157 Price 2,600 baht

Credit card machine Bangkok Bank The service card in Bangkok bank can accept to payment by credit card around the world. To the recognized in worldwide such as VISA card, Master card, JCB card and all credit card in Bangkok bank. Bank set up a payment card without charge for money. You can choose the online system (Electronic Data Capture - EDC) links directly to the system of checks and bank transactions automatically. The Bank will install the equipment and arrange for payment to the sales team's coach. In addition, the bank has a customer service center to answer questions and help you about technical problem for 24 hours for more information on Telephone number (66) 0-2638-4848 The step of register credit card machine 1. Monitoring information or survey of each bank and contact your bank directly. 2. Open on account with the bank and the banker has to give you to registration information of credit card machine. 3. To prepare documentation and evidence are follows: - Residence registration.

46

- Trade of registration certificate. - A copy of the tax statement the previous for 6 months. - Identification card. 4. Waiting for feedback and confirm from the bank. If you pass a standard from bank, you will receive a credit card machine to using.

Printer multifunction brother MFC-795CW

Overview The MFC-795cw has an intuitive 5.0" Touchscreen color LCD display that enhances its user friendly functionalities. Flexible wireless (802.11b/g) or wired (Ethernet) network interfaces enable sharing of the All-in-One with multiple PCs on a network. In addition, it includes a built-in digital answering machine and handset to help streamline your office. Price 10,760 Baht

-Copy paper [IDEA MAX] Product detail: Paper 70 gram A4 5 pack/ box (1 pack have 500 piece).

47

Ultra Performance formula helps to reduce back insight. write paper thick Silky smooth. can use for 2 sides. Price 94 baht

-Clip files

Size 240 x 350 mm

Price 45 baht -Telephone 2 line PANASONIC (KX-T2378MXW)

Product detail: Telephone 2 line Conversation with 3 lines. The LCD displays and the number dialed and the time to work. Have protected for dialing calls system. Show light status when telephone incoming call Price 3,450 baht

Lancer pan

Product detail: Ink for blue, black and red color size line 0.7 mm. The ball pen is made by quality stainless. 50 pcs / pack

Price 155 baht -Liquid paper

48

Product detail: Pan Ball Size 0.5 mm. Quantity 7 mm. 1 pcs/ pack

Price 45 baht

-Package CCTV Infrared (550TVL) waterproof can see all night 16 sets to record (HDD16ch)

Main Processor :High performance embedded microprocessor THAI Menu Supported System Resources :Pentaplex function: live, recording, playback, backup Control Mode :Front panel, USB mouse, IR remote control, Keyboard Video Input :16 channel, BNC(1.0Vp-p, 75?) Video Standard :NTSC(525Line, 30f/s), PAL(625Line, 25f/s) Video Output :1 TV, BNC(1.0Vp-p, 75?), 1 VGA Resolution :1280x1024, 1280x720, 1024x768, 800x600 OSD :Camera title, time, video loss, motion detection, recording Video Compression :H.264 Image Resolution :D1/4CIF(704x576/704x576) / CIF(352x288/352x288) Bit Rate :64~1024Kb/s Image Quality :1~4 level(level 4 is the best) Recording Mode :Manual, Schedule, Motion detection Motion Detection :Zones: 256(16x16), Sensitivity: 1~6 (level 6 is highest) Video Loss & Camera Blank :Support Playback Channel :1/2/4/All Search Mode :Time/Date, Motion Detection & Exact search (accurate to second) Playback Functions :Play, Pause, Stop, Rewind, Fast play, Slow play, Full screen, Digital zoom(any size) Backup Mode :Flash drive / USB HDD / USB CD/ DVD-RW

49

Network Functions :TCP/IP, UDP, DHCP, DNS, IP Filter, PPPOE, DDNS, FTP, Email, Alarm Server Remote Operation :Monitor, Playback, System setting, File download Hard Disk :2 SATA port, Max 4TB HDD supported Space Occupation :Video: 56~500MB/H USB Interface :2 ports, 1 for mouse control, 1 for backup Power Supply :DC 12V/ 5Amp (60Watts) Power Consumption :48Watts Working Environment :'-10oC~+55oC/ 10~90%RH/ 86~106kpa Price 52,000 Baht

- Plug

Outlet 9channel

Price 250 Baht

-Scotch tape

Size 1x36y Price 30 Baht

Pencil Product detail: Size 0.5 mm. 1 pcs/ pack Price 59 baht

50

Velvet board Product detail: Size: 60x90 Border of Aluminum. In front is velvet. Hanging on the wall. Price 599 baht

-Max HD-10N

Price 64 baht

-Staple Max

Price 15 baht

-Scissors

Price 26 baht -Calculator NEOCAL serial ND-2236A-B Product detail: Display size 12 primary Tax calculations Key rollover

51

Check facility

Price 129 baht

- Eraser for pencil and pen

Price 16 baht

-Horse Stamp Pad

Size 240 X 350 mm Two colors red and blue Price 26 baht

-Bill spit

Price 20 baht

-Label for employee

50 Piece/ pack

Price 167 baht

-Wall Clock ( Shinfuku YF-8044 )

Price 440 baht

52

Aroma Room - Aroma Massage Oil

Size 110 x 200 x 30 cm. Price 8,400 baht

- Pillows for a 6-color such as cream, brown, gray, and green, blue, purple. Size 32 x 48 cm. Price 400 baht

- Dressing Mirror Dressing Mirror with Gold Flake Small [0.50 x 0.90 cm.] Price 15,000

- Wash Basins Price 1,000 baht

- Refrigerator Toshiba GR-A704C Mini Bar


1.8 queue Hybrid Guard System consists of the system Cool Air Wrap distributed cooling thoroughly Beautiful art glass panel doors Rack glass (Tempered Glass Shelf) Price 4,190 baht

- Spa Accessories-Oil Tester Description: Oil Tester Bottle Specification: Material Used: Ceramic Function/Usage/Purpose of Product: Tester Bottle for Oil Massage Price 1,300 baht

- Spa Accessories-Oil Bottles and Scrub Bowls Description: Bottles and Scrub Bowls Specification: Material Used: Ceramic Function/Usage/Purpose of

53

Product: Bottles and Bowl for Massage Oil and Scrub Cream Price 1,500 baht

- Elegant Thai Antique Cabinet


Material : Rain-tree Dimension : 88 x 40 x 95 CM Weight : 36 KG Price 9,500 baht

Thai Massage Room

- Massage Table Model: Premium Wood Massage Table Brief Description: Premium Wood Stand Massage Table with Functional Cabinet Secure and Firm Full Description: 80 cm. (W) x 220 cm. (L) x 73 cm. (H) Price 8,800 baht

- Massage Table Model: Premium Adjustable Wood Massage Table Brief Description: Premium Adjustable Wood Stand Massage Table with Back Support Adjustable for Facial Treatment Secure and Firm Full Description: 80 cm. (W) x 180 cm. (L) x 73 cm. (H) Price 8,500 baht

- Timber Massage Beds

Model: Premium Adjustable Wood Massage Table Brief Description: Standard massage bed type 2 adjustable Wood Stand Massage Table with Back Support Adjustable for Facial Treatment Secure and Firm Full Description: 80 cm. (W) x 200 cm. (L) x 75 cm. (H) Weight: 80 g. Price 10,000 baht

- Mattresses

54

A seat that has been popular in the Thai massage. Made of compressed sponge special for a massage. (We guarantee 7 years) leather PVC. Full Description: *Size 90cm.x 200cm.x 3" Price per 2,600 baht *Size 105cm.x 200cm.x 3" Price per 2,750 baht

- Pillows for a 6-color such as cream, brown, gray, and green, blue, purple. Size 32 x 48 cm. Price 400 baht

- Dressing Mirror Dressing Mirror with Gold Flake Small [0.50 x 0.90 cm.] Price 15,000

- Wash Basins Price 1,000 baht

- Steam Pot

Weight: 90 g Price 545.70 baht

- Herbal Compress Massage To reduce tendon and joint swelling and muscle pain. Massage the herbal ball on the body and neck to stimulate blood flow nerve stimulation and to relax your body Net weight and Price * 200 g = 150 baht For Body Herbal Compress * 50 g = 80 baht For Face Herbal Compress - Elegant Thai Antique Cabinet

Material : Rain-tree Dimension : 88 x 40 x 95 CM

55

Weight : 36 KG Price 9,500 baht

Foot Spa Room - Foot Massage Chair

Model: Foot Massage Chair Brief Description: Foot Massage Chair Standard Size Conformable Price 4,150 baht

- Foot Baht Price 850 baht

- Foot Massage Chair

Model: Foot Massage Chair Brief Description: Flat Shape for your big customers but still comfort Chair massage is pretty sturdy, adjustable in 3 levels of mattress consumers, foot, massage chairs employees. Price 4,900 baht

- Stool for Foot Baht Price 5,500 baht

- Wash Basins Price 1,000 baht

Sauna Room

56

- Sauna Bucket and Scoop Price 1,550 baht

- Sauna Heaters for use with separate control panels

SDK 10 (Art. 6410 1009) requires separate control panel type TS 16, TS 30 or CC with relay box RB 30. 10.7 kW output. For sauna rooms 1018 cu.m. SD 16 400 V 3-phase (Art. 6410 3000) 230 V 3-phase (Art. 6410 3001) Requires separate control panel type TS 30 or CC with relay box RB 30. 16 kW output for sauna rooms 1535 cu.m. SD 20 400 V 3-phase (Art. 6410 4000) 230 V 3-phase (Art. 6410 4001) as above, but with 20 kW output. Use together with a separate control panel type TS 58-12 RB or a CC panel with relay box RB 60. For sauna rooms 2243 cu.m. Price 2,500,000 baht

- Thermometer/Hygrometer Price 450 baht

- Sauna Stone Sauna Stone 20 Kgs / Pack Price 250,000 baht Hot Tub Room - Hot Tub Size 90 x 60 cm. Price 11,500 baht

Furniture

57

- Shoe cabinets

Dimension: 80x 32 x 122 cm. Price 1,450 baht

- Classic Sofa set (3 pieces) Size 215 x 85 x 95 cm. Price 29,000 baht

- Signature Wall Lamp Price 1,800 baht - Signature Rubbish Can Price 2,500 baht

- Air- Conditioner HITACHI RAS-S24CE Air Wall Type Size 23700 BTU Disinfection of bacteria with light & UV Nano Titanium filter discs eliminate bacteria and odor quickly Speed Cool cooling system, accelerate faster Silent Cool system noise reduction 4-way air distribution system Panel cooling large increases in thermal efficiency Label low fiber 5 Warranty 1 year if manufacturing defects Price 39,990 baht

- Samsung LCD TV LA-32C530 Size 32 Price 15,990 baht

- TV Table

Size 120 x 45 x 50 cm. White color Price 2,350 baht

- Cabinet & locker

58

Size 914 x 457 x 1830 mm. Price 5,390 baht

- Washing Machine Hitachi SF95KJ Beat Wave Wash Jet DRY Series Key Highlights Price 8,200 baht

- Table Set Table size 90 x 90 x 75 cm. Price 7,990 baht

- Curtain Set

Price 24,000 baht

- Wall Paper Price: Roll of 290 baht

Accessories - Cosmetic Trolley Price 2,500 baht

- Bathrobes & Slippers White color Size: S,M,L Price 550 baht per set

- Disposable underwear Black color Size: Free Size , XL , XXL Price 6 per pieces

Plain Towels and Jacquard Towels

59

Double loop creates extra soft and more absorbent without being overly dense. Dobby stripes at the border also add tailored details to these luxury towels. Our collection includes; Face, hand and bath towels Bath mats Blankets

- Hair Net and Bouffant Cap Price 2.3 per pieces

- Signature Royal Bronze Oil Vase Price 2,000 baht

- Oil Burners

60

Description: Oil Burner for Candle Specification: Material Used: Ceramic Function/Usage/Purpose of Product: Oil Burner Price 250 baht

- Mobile Table Price 1,200 baht

Playground Equipments

Price 16,500 baht

Restaurant

Refrigerator Toshiba GR-MG41KD

12.0 queue Hybrid Guard System consists of the system UV Fresh Guard with LED lighting adding to the fresh food and clean more Cool Air Wrap distributed cooling thoroughly Hybrid Plasma System eliminates odor and bacteria Beautiful art glass panel doors Rack glass (Tempered Glass Shelf) Design a single Press-handed grip beautiful capture Price 17,200 baht

Insolated container of hot water ( Mamaru MR-833) Containing 3 liters Can pour water levels Easy to use Price 990 baht

61

Microwave LG#MS-2029 W 20 liter Working with microwave Price 1,750 baht

- Coffee maker: Nina Basic Plus


Dimensions: 270 x 300x 350 mm Weight: 4.1 kg. Capacity of water tank: 1.5 liter. Pump pressure: 15 bar. Volt: 230 Volt. Power Watt: 1050 w Boiler: stainless steel Housing Cover: ABS Price 13,500 baht

- Blender Juicer: E-Blender

Dimensions: 190 x 210x 2100 mm Weight: 5 kg Capacity of water tank: 2 liter Power Watt: 1400 w Price 12,000 baht

- Water Dispenser

Model: VT-222N Brand: Victor Description: # Water Hot and Cool (2 TAB) # 220 V/50 Hz # Hot water : 600 W # Hot water temperature : 77-83C # Cooling system run by compressor # Cool water : 79 W # Electric current compressor 0.55 A # Control temperature by thermostat # Cool water temperature : 5-10C # Tank capacity : 3.5 L # Body made from 100% stainless steel

62

# Quick cooling system # Durable Designick cooling system # Compressor use R-134 A (Non-CFC) refrigerant Liquid # Safe Environment # 2 Years Compressor Guarantee # Price Negotiable Width (cm.): 31 Length (cm.): 30 Height (cm.): 91 Weight (kg.): 16.5 Price 7,400 baht

Tea Pot Set Description : Tea Pot and Cups with Wooden Tray Specification : Material Used : Ceramic Function/Usage/Purpose of Product : Tea Pot Set Price 1,200 baht

Knife Twin Fish 6 pieces POM handle Steak Knife Set 5" high carbon stainless steel blade very sharp serration riveted engineering POM handle 6pcs in a fine PVC packaging Please keep the knives dry thoroughly after washing and before restoring them. Price 356 baht

Jaguar Stainless Steel Price 20 baht

Bathroom

Bathroom door Diamond Door Size 70X200 Glass frame color PVC sash Price 3,700 baht

Shower Room

63

Price 19,000 baht

wash basin KOHLER Price 1,100 baht

Mirror

AKENA Size 23 x 2 x 28 CM Price 490 baht

Flush toilet NASCO MODANA Two piece toilet Water save 6 liter Price 1,989 baht

Shower bath 3 level of shower bath Price 233 baht

Injection line ZT-CAA Made from ABS plastic Head press made from brass material Price 260 baht

Total of office element

No.

Descript Office counters Computer

No.Produc t 1 5

Price/ Unit 12,00 0 15,72 9

Total 12,00 0 78,64 5

Depreciatio n of each year 2,400 3,146

1 2

64

3 4 5 6 7 8 9 1 0 1 1 1 2 1 3 1 4 1 5 1 6 1 7 1 8 1 6 1 7 1 8 1 9 2 0 2 1 2 2

Chair File cabinet Credit card machine Printer multifunction Copy paper Clip files Telephone Pen (set) Liquid paper Package CCTV Infrared (550TVL) 16 Ch Plug Scotch tape Pencil Velvet board Max Staple max Scissors Calculator Eraser Horse Stamp Pad Bill spit Label for employee 50piece/set Wall Clock

1 0 2 1 1 5 2 1 0 1 1 1 1 0 2 1 1 5 5 2 1 5 5 1 2 1 1 0

1,60 0 2,60 0 10,76 0 9 4 4 5 3,45 0 15 5 4 5 52,00 0 25 0 3 0 5 9 59 9 6 4 1 5 2 6 12 9 1 6 2 6 2 0 16 7 44 0 0 0

16,00 320 5,20 520 10,76 2,152 47 0 9 0 34,50 0 15 5 4 5 52,00 0 2,50 0 6 0 5 9 59 9 32 0 7 5 5 2 12 9 8 0 13 0 24 0 16 7 44 0 88 33 4 5 3 26 5 3 13 120 12 6 50 10,400 9 31 690 9 19 -

65

Total

214,71 6

20,064

Aroma Room

No.

Descript Aroma Massage Oil Pillows Dressing Mirror Wash Basins Refrigerator Spa Accessories-Oil Tester Spa Accessories-Oil Bottles and Scrub Bowls

No.Produc t 1 5 3 0 1 5 1 5 1 5 1 5 3 0

Price/ Unit 8,4 00 4 00 15,0 00 1,0 00 4,1 90 1,3 00 1,5 00

Total 12 6,000 1 2,000 22 5,000 1 5,000 6 2,850 1 9,500 4 5,000

Depreciatio n of each year 1,680 80 3,000 200 838 260 300

1 2 3 4 5 6 7

66

1 8 Elegant Thai Antique Cabinet Total 5 00

9,5

14 2,500 64 7,850

1,900 8,258

Thai Massage Room Depreciatio n of each year 1,760 2,000 520 550 80 3,000 200 109

No.

Descript Massage Table(Premium Wood) Timber Massage Beds Mattresses(Size 90cm.x 200cm.x 3" ) Mattresses Size (105cm.x 200cm.x 3") Pillows Dressing Mirror Wash Basins Steam Pot

No.Produc t 15 15 15 15 30 15 15 30

Price/ Unit 8,8 00 10,000 2,6 00 2,7 50 4 00 15,0 00 1,0 00 5 46

Total 13 2,000 150,00 0 3 9,000 4 1,250 1 2,000 22 5,000 1 5,000 1 6,371

1 3 4 5 6 7 8 9

67

1 0 1 1 1 2

Herbal Compress Massage 200 g Herbal Compress Massage 50 g Elegant Thai Antique Cabinet Total

10 10 10

1 50 80 9,5 00 1,500 800 9 5,000 72 7,921 1,900 10,165 30 16

Foot Spa Room Depreciatio n of each year 830 51 ,000 4,90 0 5,50 0 1,00 0 98 ,000 110 ,000 20 ,000 320 ,500 980 1,100 200 3,280 170

No.

Descript

No.Produc t 10 60 20 20 20

Price/ Unit 4,15 0 85 0

Total 41 ,500

1 2 3 4 5

Foot Massage Chair Foot Baht Foot Massage Chair Stool for Foot Baht Wash Basins Total

Sauna Room No.Produc t Price/ Unit Depreciation of each year

No.

Descript

Total

68

1 2 3 4

Sauna Bucket and Scoop Sauna Heaters for use with separate control panels Thermometer Sauna Stone Total

2 2 2 1

15,0 00 2,500,0 00 4 50 250,0 00

30,0 00 5,000,0 00 9 00 250,0 00 5,280,9 00 3,000 500,000 90 50,000 553,090

Hot tub room No. 1 Descript Hot Tub Total No.Produc t 6 Price/ Unit 11,50 0 Total 69 ,000 69 ,000 2,300 2,300 Depreciation of each year

Furniture Depreciatio n of each year 290 58, 000 21, 600 30, 000 1,599, 600 159, 360 500 7,998 3,198 5,800

No. 1 2 3 4 5 6

Descript

No.Produc t 30 2 12 12 40 10

Price/ Unit 1,45 0 29,00 0 1,80 0 2,50 0 39,99 0 15,99

Total 43, 500

Shoe cabinets Classic Sofa set (3 pieces) Signature Wall Lamp Signature Rubbish Can Air- Conditioner Television

69

0 7 8 9 10 11 12 Television Table Cabinet & locker Washing Machine Table Set Curtain Set Wall Paper Total 10 6 60 12 12 1,000 2,35 0 5,39 0 8,20 0 7,99 0 24,00 0 29 0

900 23, 500 32, 340 492, 000 95, 880 288, 000 290, 000 3,134, 320 1,078 1,640 1,598 4,800 58 27,790 470

Accessories No.Produc t 60 60 100 Price/ Unit 2,50 0 55 0 6 3,60 0 1,50 0 72 0 48 0 36 0 36 0 60 Depreciatio n of each year 500 110 1 720 300 144 96 72 72 120

No. 1 2 3 4 5 6 7 8 9 10 11

Descript

Total 150, 000 33, 000 600 216, 000 90, 000 43, 200 28, 800 21, 600 21, 600 36,

Cosmetic Trolley Bathrobes & Slippers Disposable underwear Plain Towels Face Towel size (12 x 12) Hand Towel (15 x 30) Bath Towel(24 x 48) Bath Towel(27 x 54) Bath Towel(30 x 60) Beach Towel(40 x 60) Bath Towel(18 x 27)

60 60 60 60 60 60 60

70

0 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Bath Towel(20 x 30) Blanket(60 x 80) Blanket(70 x 90) Jacquard Towels Face Towel size (12 x 12) Hand Towel (15 x 30) Bath Towel(24 x 48) Bath Towel(27 x 54) Bath Towel(30 x 60) Beach Towel(40 x 60) Bath Towel(18 x 27) Bath Towel(20 x 30) Blanket(60 x 80) Blanket(70 x 90) Hair Net and Bouffant Cap Signature Royal Bronze Oil Vase Oil Burners Mobile Table Total 60 60 1 60 60 1 60 60 60 60 60 60 60 10 5,00 0 3,00 0 NA 60 0 60 0 NA 1,20 0 1,20 0 20 0 20 0 2 2,00 0 25 0 1,20 0 60 60 60 60 0 20 0 20 0

000 36, 000 12, 000 12, 000 300, 000 180, 000 36, 000 36, 000 72, 000 72, 000 12, 000 12, 000 138 120, 000 15, 000 12, 000 1,567, 938 40 0 400 50 240 5,426 40 240 240 120 120 40 40 120

1,000 600

71

Playground Equipments Depreciatio n of each year 3,300 16 ,500 3,300

No.

Descript

No.Produc t 1

Price/ Unit 16,50 0

Total 16 ,500

Playground Equipments Total

Kitchen No . 1 2 3 4 5 6 7 8 9 No.Produ ct 1 1 1 1 1 1 1 4 6 Price/ Unit 17,20 0 99 0 1,75 0 13,50 0 12,00 0 7,40 0 1,20 0 35 6 2 0 Depreciatio n of each year 3,440 99 0 1,75 0 13,50 0 12,00 0 7,40 0 1,20 0 1,42 4 12 0 55,58 4 10,883 4 71 240 1,480 2,400 2,700 350 198

Descript

Total 17,20 0

Refrigerator Toshiba Insolated container of hot water Microwave Coffee maker Blender Juicer Water Dispenser Tea Pot Set Knife Jaguar Stainless Steel Total

72

Bathroom No.Produc t 80 80 80 80 80 80 80 Price/ Unit 3,70 0 19,00 0 1,10 0 49 0 1,98 9 23 3 26 0 Depreciatio n of each year 740 3,800 220 98 398 47 52 5,354

No. 1 2 3 4 5 6 7

Descript Bathroom door Diamond Door Shower Room wash basin Mirror Flush toilet Shower bath Injection line Total

Total 296, 000 1,520, 000 88, 000 39, 200 159, 120 18, 640 20, 800 2,141, 760

73

Machine and tool in plant No. item Price(baht)/item 6000 20000 50000 28 50 13 20 20 1 100 100 2.5 60 Number of item 9 2 2 8000 1000 4500 2800 40 3000 600 400 15000 40 Total cost (Baht) 54000 40000 100000 224000 50000 58500 56000 800 3000 60000 40000 37500 2400 726200

1 rocks garden 2 black swan 3 white swan 4 Grass 5 Flagstone 6 tomato trees 7 Cantaloupe trees 8 cucumber seeds 9 pineapple trees 10 california grape tree 11 black opal grape trees 12 strawberry trees 13 orange trees Total cost

Cost of Equipment in plant

74

No.

Equipment

Price(baht)/it em 5 00 6 25 1 97 4 26 2,2 22 6 51 1 61 5 56 5,6 25 25,0 00 4,0 00 1,2 00 70,0 00 100,0 00 200,0 00 7,5 00 1,2 00 48,0 00 48,5 00 150,0 00 200,0 00 1 60

Number of item 1 ,000 10 2 10 2 3 3 2 2 2 2 ,400 2 ,400 3 1 1 2 5 1 2 4 2 300

Total cost (Baht) 500,0 00 6,2 50 3 94 4,2 60 4,4 44 1,9 53 4 83 1,1 12 11,2 50 50,0 00 9,600,0 00 4,800,0 00 210,0 00 100,0 00 200,0 00 15,0 00 6,0 00 48,0 00 97,0 00 600,0 00 400,0 00 48,0 00

Depreciatio n of each year 8 10 3 7 37 11 3 9 94 4 17 67 20 1,1 67 1,6 67 3,3 33 1 25 20 8 00 8 08 2,5 00 3,3 33 3

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Palisade Spade Saw digging Spade Shovel Harrow Pliers Scissors to cut the grass Mower Cart. Sprayer Electrical system installation lighting and sound system installation Workers housing for managerial worker Wholly water system Ice cream shop Set of Ice cream table Ice cream table for pair customer Canal mimic natural Container home for male worker or labor Female workers housing Female workers knock down houses. Wooden fruit basket

75

9,9 23 24 Hydroponics equipment Nursery seedlings Total cost 00 165,0 00 1 1 00

9,9 65 165,0 00 17,070,6 46

1 2,7 50 17,3 57

Cost of product
Detail Product Product Name: Avocado Fruit Spa Code: FS0001 Product price: 300 Baht

Avocado Spa

Shipment: New product

76

Benefit The value of vitamin E and B, from avocado to help retain moisture to the skin look younger. Oil extracted from the avocado. Protect your skin from premature aging. Protect the face and protects the skin from pollution. Ingredient Salt spa, yogurt, vitamin E, Honey, Avocado Fruits, Olive Oil, and Sun Flower Oil. How to use: Scrub avocado fruit spa the fresh and Body scrub or wet all over, leave it for 3-5 minutes then rinse with clean water. Net volume: 30 g Price: 300 Baht Price Salt Spa Avocado Olive oil Yogurt Vitamin E Honey 5.5 Baht/kg 1,150 baht/kg 120 Baht/100ml 65 Baht/ 1kg 890 Baht/ 60 pill 150 Baht/ 700cc use 15g 10g 50ml 3g 1 pill 200cc total 0.0825 Baht 11.5 Baht 60 Baht 0.195 Baht 15 Baht 44 Baht

Total Cost: 131 Baht


Detail Product Product Name: Cucumber Fruit Spa Code: FS0002 Product Price: 300 baht Shipment: New product

Cucumber Spa

77

Benefit: Adding moisture with a cooling of Cucumber surface roughness of the skin color should be formulated to nurture and maintenance of nature. The Cucumber fragrance of nature It also restores a bright, cold to the face. Ingredient: Take to the Cucumber, milk, yogurt, vitamin E, Honey and marly limestone blend together to thoroughly blend until homogeneous. It is creamy and sticky enough. How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth. Net volume: 30 g Price: 300 Baht Price Cucumber Milk Yogurt Honey Vitamin E Marly limestone 20 Baht/ kg 29 Baht/ kg 65 Baht/kg 150 Baht/ 700cc 890 Baht/60 pill 4 Baht/ kg Used 15g 5g 5g 200cc 1 pill 2g Total 0.3 Baht 0.145 Baht 0.325 Baht 44 Baht 15 Baht 0.008 Baht

Total Cost: 59.48 Baht


Detail Product Product Name: Grape Fruit Spa Code: FS0003 Product Price: 300 Baht

Grapes Spa

Shipment: New Product

78

Benefit: Grape properties in health and beauty and have more minerals and organic acids only. Help restore balance to the body. Helps restore and condition the skin look more smooth rough skin. Helps to balance skin conditions, Pores, Cream, smooth skin and clear up. Helps to the skin look younger, white skin on a daily basis to see the difference. After using only the first time, you will feel the softness of the facial skin facial skin significantly. Ingredient: Grapes, salt spa, Vitamin E, Yogurt, Honey and olive oil. How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth. Net volume: 30g Price: 300 Baht

Price Grape Salt Spa Yogurt Honey Vitamin E Olive oil 50 Baht/ kg 5.50 Baht/kg 65 Baht/kg 150 Baht/ 700cc 890 Baht/60 pill 120 Baht/100ml

Used 10g 15g 3g 200cc 1 pill 50ml

Total 0.5 Baht 0.0825 Baht 0.195 Baht 44 Baht 15 Baht 60 Baht

Total Cost: 119.78 Baht

Detail Product Product Name: Mangosteen fruit Spa Code: FS0004 Product price: 300 Baht Shipment: New Product

79

Mangosteen Spa

Benefit: Mangosteen traditionally with pure essential oils and locally grown organic botanicals plus Mangosteen Peel the blend of specific properties of extract from the mangosteen peel skin helps eliminating the body odor, healing the skin, frightening bacteria in the skin pores and reducing the inflammation of acne and blemish on the facial area. Ingredient: Mangosteen, Salt spa, yogurt, Vitamin E, Honey and olive oil. How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth. Net Volume: 30g Price: 300 baht

Price Mangpsteen Salt Spa Yogurt Vitamin E Honey Olive oil 45 Baht/kg 5.50 Baht/kg 65 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc 120 Baht/100ml

Used 10g 15g 3g 1 pill 200cc 50ml

Total 0.45 Baht 0.0825 Baht 0.195 Baht 15 Baht 44 Baht 60 Baht

Total Cost: 119.72 Baht

80 Detail Product Product Name: Orange Fruit Spa Code: FS0005 Product price: 300 Baht Shipment: New Product

Orange Spa

Benefit: Spa Orange is fresh orange scent. The smooth white skin help moisturize the skin look brighter ideal for oily and dry skin. Orange Spa can be used to revive a dull or oily complexion. Oranges are high the vitamin C will help accelerate skin cell renewal. Ingredient: Orange, Salt Spa, Vitamin E and honey. Take the orange juice is prepared and Marl mixed with honey and prepared. How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh, smooth and clear skin. Net Volume: 30g Price: 300 Baht Price Orange Salt Spa Vitamin E Honey 55 Baht/kg 5.50 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc Used 15g 15g 1 pill 200cc Total 0.825 Baht 0.0825 Baht 15 Baht 44 Baht

Total Cost: 60 Baht

81

Detail Product Product Name: Papaya Fruit Spa Code: FS0006 Product Price: 300 Baht

Papaya Spa

Shipment: New Product

Benefit: Papaya Spa, feel so good with Papaya natural extract that smoothes and whitens your skin. Enriched with natural Vitamin A, C, E. It softens skin while it provides skin clarity and purity.

Ingredient: Papaya, Milk, Yogurt, Vitamin E and Honey. The ripe papaya peels and washed out. Using a spoon take papayas 2 tablespoons finely ground smooth. Add honey and milk mixture into prepared to papaya and mix well to combine. How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth. Net Volume: 30g Price: 300 Baht Price Papaya Milk Yogurt Vitamin E Honey 48 Baht/kg 29 Baht/ kg 65 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc Used 15g 5g 5g 1 pill 200cc Total 0.72 Baht 0.145 Baht 0.325 Baht 15 Baht 44 Baht

Total Cost: 60.19 Baht

82

Detail Product Product Name: Pomegranate Fruit Spa Code: FS0007 Product Price: 300 Baht Shipment: New Product

Pomegranate Spa

Benefit: Pomegranate Spa a delicate facial spa enriched with added pomegranate extract Vitamin E and Evening Primrose Oil to reduce acne and blemish. Brightening your skin, helpful for the skin the skin becomes inflamed, itchy, or scaly because of allergies or other irritation. Vitamin E nourishes your skin feel moist, smooth, soft and fresh. Ingredient: Pomegranate, Salt Spa Vitamin E, Honey and Olive oil. How to use: Scrub Pomegranate fruit spa the fresh and Body scrub or wet all over, leave it for 3-5 minutes then rinse with clean water. Net Volume: 30g Price: 300 Baht Price Pomegranate Salt spa Vitamin E Honey Olive oil 40 Baht/kg 5.50 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc 120 Baht/100ml Used 10g 15g 1 pill 200cc 50ml Total 0.4 Baht 0.0825 Baht 15 Baht 44 Baht 60 Baht

Total Cost: 119.5 Baht

83

Detail Product Product Name: Strawberry Fruit Spa Code: FS0008 Product Price: 300 Baht Shipment: New Product

Strawberry Spa

Benefit: Strawberry is a fruit that is high in antioxidant power cause of the decline of the body. Strawberry is fruit that is delicious and there are many benefits in skin care applications. For people with oily to normal skin, strawberry the Alpha hydroxy acids in contrary to the great dead skin cells. Skin is not easy. Ingredient: Strawberry, Salt spa, Yogurt, Milk, Vitamin E and Honey. How to use: Scrub Strawberry fruit spa the fresh and Body scrub or wet all over, leave it for 3-5 minutes then rinse with clean water. Net volume: 30g Price: 300 Baht Price Strawberry Salt Spa Yogurt Vitamin E 170 Baht/kg 5.50 Baht/kg 65 Baht/kg 890 Baht/60 pill Used 10g 15g 5g 1 pill Total 1.7 Baht 0.0825 Baht 0.325 Baht 15 Baht

84

Milk Honey

29 Baht/ kg 150 Baht/ 700cc

5g 200cc

0.145 Baht 44 Baht

Total Cost: 61.25 Baht


Detail Product Product Name: Tamarind Fruit Spa Code: FS0009 Product price: 300 Baht Shipment: New Product

Tamarind Spa

Benefit: Tamarind Soap, the blend of specific properties of tamarind extract with feeble acid effect will help eliminating the dirtiness out of the skin effectively and mitigating the darkly rough marks, particularly at the armpits, thighs, angels and elbows.

Ingredient: Tamarind, Salt spa, Vitamin E and Honey. How to use: Put the tamarind is prepared in the body. Leave mask on for about 20 minutes in the body until the whole body. The contact information is only 1-2 times per week for the skin will look fresh and smooth. Net Volume: 30g Price: 300 Baht Price Tamarind Salt spa 60 Baht/kg 5.50 Baht/kg Used 15g 15g Total 0.9 Baht 0.0825 Baht

85

Vitamin E Honey

890 Baht/60 pill 150 Baht/ 700cc

1 pill 200cc

15 Baht 44 Baht

Total Cost: 60 Baht


Detail Product Product Name: Tomato Fruit Spa Code: FS0010 Product Price: 300 Baht Shipment: New Product

Tomato Spa

Benefit: Acid in tomato fruit has properties to help shed dead skin cells to peel off the skin shine. The tomatoes will contain curotenoid and several vitamins. Water from the tomatoes to a substance, which has anti-fungal, bacterial and licopersioin. Fresh tomato juice to treat acne facial skin firming face. Ingredient: Tomato , Milk, Yogurt, Vitamin E, Honey and marly timestone. Take to the mashed tomato thoroughly. The yogurt and honey mixture into the prepared tomatoes and finely ground. Stir all together until homogeneous. How to use: The mask over face and neck leave on for 15-20 minutes then rinse off with water. The contact information is only 1-2 times per week for the skin will look fresh and smooth. Net Volume: 30 g Price: 300 Baht Price Tomato Milk 45 Baht/kg 29 Baht/ kg Used 15g 5g Total 0.675 Baht 0.145 Baht

86

Yogurt Vitamin E Honey Marly time stone

65 Baht/kg 890 Baht/60 pill 150 Baht/ 700cc 4 Baht/ kg

5g 1 pill 200cc 2g

0.325 Baht 15 Baht 44 Baht 0.008 Baht

Total Cost: 60.15 Baht Cost of service Aroma Therapy Aromatherapy massage is one of the most popular treatments at Fruta Spa. We use different essential oils derived from fruit plants to cause certain effects to a persons psyche by inducing a relaxing agent into one environment that would commonly be in the form of volatile substances and other compounds of the same nature. It is certainly the most personalized sensation you could experience. In addition to this, as the massage stimulates the bodys nerve endings and blood flow, the medicinal properties of the essential oil acts on the internal organs that could treat ailments. These choices include scrub with avocado as well as treatments has various uses as a natural cosmetic, with advantages in rapid skin penetration, and as a superior natural sunscreen. In Fruta Spa, only natural ingredients are being used. The scrub will encourage the grown of new and silky smooth skin. Ingredient: Use 2 tablespoons of papaya, 4 tablespoon of yogurt. Scrub avocado fruit spa the fresh and Body scrub or wet all over, leave it for 10 minutes then rinse with clean water. The Next put the tamarind is prepared in the body. Leave mask on for about 20 minutes in the body should be prepared luffa should be soaked to soften before the conflict itself, suppression of urine, until the whole body. The Next mask over face and neck leave on for 15-20 minutes then rinse off with water. Using a spoon take papayas 2 tablespoons finely ground smooth. Add Yogurt mixture into prepared to papaya and mix well to combine. Add take up the massage around 20 minutes per session then rinse off with water. And apply lotion later. Cost: Product Description Papaya Yogurt Grape Fruit Spa Avocado Fruit Spa Price 48 Baht/kg 65 Baht/kg 119.78 Baht 131 Baht Used 1g 1g 1 1 Total 0.048 Baht 0.065 Baht 119.78 Baht 131 Baht

87

Tamarind Fruit Spa

60 Baht

60 Baht

Total: 310.893 Baht

Thai Massage Frute spa will ask about healthy and disease because we can set the massage to appropriate with the customer. When customers come into massages room, staff will tell the customer take off their jewelry, watch or other belongings, wash their hands and feet and were the loose clothes that Frute spa has provided for customer to change and before to get the massage. And customer will get the soft drink before and after finish massage. For the loose clothes Frute spa will use one time per one customer and washing not use repeatedly many times. Foot spa When customer come to get foot massage service. Staff will take customer to sit on a comfortable chair, and staff will clean up the customers feet by little salt with warm water around 5 minute. And staff will scrub customers feet by fresh fruit for example ripe tamarind around 10 minute before getting massage. About the foot massages we will use the fruit cream that produces from our spa and use fruit cream around 20 gram per time. And take up the massage around 90 minutes per session. After finish massage, staff will clean the cream out from customers feet and apply lotion later. Cost of cream Fruit cream around 20 gram = 200

Hot tub For customer who want to use the hot tub spa. The customers have to taking a warm shower for body adjusted and increase the temperatures. And staff will adapt appropriate temperature, taking in to consideration the customer who will be using service. For the children should never be in a hot tub if the water is warmer than bathwater (about 90 degrees) and for adults, maintain the water temperature below 104 degrees. This service approximately 30 minute, customer can select choices of bath such as mineral, milk bath, honey milk bath and fresh fruit ingredients for rub customer skin while in tub. Hot tub service has with fresh fruit and juice beverage. And after finish hot tub spa the customer will get cream from Frute spa to apply their skin to protect dry skin. Cost of cream Mineral, milk bath 50 milliliter = 60 Bath

88

Fruit ingredients (Orange kilograms = 10 baht, 2 Kiwis per time 40baht)

Steam Room Steam Room is one of the most popular treatments at Fruta Spa. We use to exfoliate and nourish the skin, and improve circulation. We offer you a variety of choices different essential oils derived from fruit and provide a generally relaxing and healthy experience. Steam bath can help open pores, improve blood flow and encourage the release of toxins from the skin. In addition to this, as the massage stimulates the bodys nerve endings and blood flow, the medicinal properties of the essential oil acts on the internal organs that could treat ailments. These choices include scrub with avocado as well as treatments has various uses as a natural cosmetic, with advantages in rapid skin penetration, and as a superior natural sunscreen. Ingredient: cup orange juice, Use 2 tablespoons of papaya. Scrub avocado fruit spa the fresh and Body scrub or wet all over, leave it for 10 minutes then rinse with clean water. The Next put the tamarind is prepared in the body. Leave mask on for about 20 minutes in the body should be prepared luffa should be soaked to soften before the conflict itself, suppression of urine, until the whole body and mask over face and neck leave on for 15-20 minutes then rinse off with water. Using take the orange juice is prepared and a spoon take papayas 2 tablespoons mixture into prepared to papaya and mix well to combine. Add take up the massage around 15 minutes per session then rinse off with water. And apply lotion later. Cost: Product Description Orange Papaya Avocado Fruit Spa Tamarind Fruit Spa Orange Fruit Spa Price 55 Baht/kg 48 Baht/kg 131 Baht 60 Baht 60 Baht Used 1g 1g 1 1 1 Total 0.055 Baht 0.048 Baht 131 Baht 60 Baht 60 Baht

Total: 251.103 Baht Sauna

89

About the sauna, if the customer come to use this service. Before they get into the sauna room the customer have to take a shower to remove bacteria that can reproduce quickly in hot environments. And were terry cloth that staff prepares for customer, customer have to drink approximately 400 milliliters of only distilled or spring water before a sauna session that staff will also prepare for you. Staff will be adapting infrared sauna to around 100 degrees F or about 40 degrees C. When customers enter the sauna and should stay in for approximately 10-15 minutes. Then staff will call them to get out of the sauna to take a shower and take a brisk walk. And re-enter the sauna for about 10-15 more minutes. After that the customer can select to other service or not.

90

4.3 Depreciation Cost 4.3.1 Construction materials cost Prices at one square meter per 12,500 Baht. (Calculate only spa building construction). Space Allocating Ground floor reception and lobby A large terrace of building Children corner Foot massage area Sauna room Steam room Water therapy room (hot tub) Thai massage room Aroma room, Treatments room (The second floor) Food preparation room Washing area Staff room Restroom 2 2 6 Amount of room Space per room/sq.metre 9*10 Total sq.metre 90 Total price 1, 125,000

5*8

45

562, 500 375, 000 1,000,000 500 ,000 500 ,000

5*6 8*10 4*5 4*5 5*6

30 80 40 40 180

2, 250, 000

15 15 2

4*5 4*5 4*4 4*4 4*5 2*4

300 300 16 16 20 16

3, 750, 000 3, 750, 000 200,000 200,000 250,000 200,000

91

Other Automatic door 47,900 Total cost 14,710,400

Table show Accumulate depreciation and value cost of building in each year Value (costAccumulate depleciation) 13,974, 880 13,239, 1,471,040 2,206,560 2,942,080 3,677,600 735520*2 yrs 735520*3 yrs 735520*4 yrs 735520*5 yrs 360 12,503, 840 11,768, 320 11,032, 800 14,710,400-3,677,600 14,710,400-2,942,080 14,710,400-2,206,560 14,710,400-1,471,040 1,4710,400-735,520

No.of year

Cost

Accumulate depreciation of each year

Calculating Depreciation of each year 14710400/20 yrs

Calculating value

1 2 3 4 5

14,7 10,400 14,7 10,400 14,7 10,400 14,7 10,400 14,7 10,400

735,520

Graph show Accumulate Depreciation in five years

Table show Accumulate depreciation and value cost of building of each month of five years No.of month 1 2 3 4 5 6 7 8 9 10 11 Accumulate Depleciation 61,293 122,587 183,880 245,173 306,467 367,760 429,053 490,347 551,640 612,933 674,227 Calculating Accumulate Depleciation 14710400/20 yrs*1/12 month 61293.33*2 month 61293.33*3 month 61293.33*4 month 61293.33*5 month 61293.33*6 month 61293.33*7 month 61293.33*8 month 61293.33*9 month 61293.33*10 month 61293.33*11 month Value (costAccumulate depleciation) 14,649,107 14,587,813 14,526,520 14,465,227 14,403,933 14,342,640 14,281,347 14,220,053 14,158,760 14,097,467 14,036,173

92

12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59

735,520 796,813 858,107 919,400 980,693 1,041,987 1,103,280 1,164,573 1,225,867 1,287,160 1,348,453 1,409,747 1,471,040 1,532,333 1,593,627 1,654,920 1,716,213 1,777,507 1,838,800 1,900,093 1,961,387 2,022,680 2,083,973 2,145,267 2,206,560 2,267,853 2,329,147 2,390,440 2,451,733 2,513,027 2,574,320 2,635,613 2,696,907 2,758,200 2,819,493 2,880,787 2,942,080 3,003,373 3,064,667 3,125,960 3,187,253 3,248,547 3,309,840 3,371,133 3,432,427 3,493,720 3,555,013 3,616,307

61293.33*12 month 61293.33*13 month 61293.33*14 month 61293.33*15 month 61293.33*16 month 61293.33*17 month 61293.33*18 month 61293.33*19 month 61293.33*20 month 61293.33*21 month 61293.33*22 month 61293.33*23 month 61293.33*24 month 61293.33*25 month 61293.33*26 month 61293.33*27 month 61293.33*28 month 61293.33*29 month 61293.33*30 month 61293.33*31 month 61293.33*32 month 61293.33*33 month 61293.33*34 month 61293.33*35 month 61293.33*36 month 61293.33*37 month 61293.33*38 month 61293.33*39 month 61293.33*40 month 61293.33*41 month 61293.33*42 month 61293.33*43 month 61293.33*44 month 61293.33*45 month 61293.33*46 month 61293.33*47 month 61293.33*48 month 61293.33*49 month 61293.33*50 month 61293.33*51 month 61293.33*52 month 61293.33*53 month 61293.33*54 month 61293.33*55 month 61293.33*56 month 61293.33*57 month 61293.33*58 month 61293.33*59 month

13,974,880 13,913,587 13,852,293 13,791,000 13,729,707 13,668,413 13,607,120 13,545,827 13,484,533 13,423,240 13,361,947 13,300,653 13,239,360 13,178,067 13,116,773 13,055,480 12,994,187 12,932,893 12,871,600 12,810,307 12,749,013 12,687,720 12,626,427 12,565,133 12,503,840 12,442,547 12,381,253 12,319,960 12,258,667 12,197,373 12,136,080 12,074,787 12,013,493 11,952,200 11,890,907 11,829,613 11,768,320 11,707,027 11,645,733 11,584,440 11,523,147 11,461,853 11,400,560 11,339,267 11,277,973 11,216,680 11,155,387 11,094,093

93

60

3,677,600

61293.33*60 month

11,032,800

Graph show Accumulate Depreciation of each month in five years 4.3.2 Depreciation cost of equipment No . Price(baht)/it em 5 1 2 3 4 5 6 7 8 9 10 11 Palisade Spade Saw digging Spade Shovel Harrow Pliers Scissors to cut the grass Mower Cart. Sprayer Electrical system installation lighting and sound system installation Workers housing for managerial worker Wholly water system Ice cream shop 00 6 25 1 97 4 26 2,2 22 6 51 1 61 5 56 5,6 25 25,0 00 4,0 00 1,2 00 70,0 00 100,0 00 200,0 00 3,333 1,667 1,167 20 67 417 94 9 3 11 37 7 3 10 8

Equipment

Depreciation cost

12

13 14 15

94

16 17 18

19 20

21 22 23 24

Set of Ice cream table Ice cream table for pair customer Canal mimic natural Container home for male worker or labor Female workers housing Female workers knock down houses. Wooden fruit basket Hydroponic s equipment Nursery seedlings Total cost

7,5 00 1,2 00 48,0 00 48,5 00 150,0 00 200,0 00 1 60 9,9 00 165,0 00 2,750 17,357 165 3 3,333 2,500 808 800 20 125

95

Chapter 5 Operation Cost

Other material

The main expenses of this part are fertilizer and nourish plants. Frute spa should organic fertilizer for motivation of flowering and plant growth. We used three fertilizer formula for all of every fruit in orchard. In terms of pesticides, we need to use all of biological because we are chemical free spa.

Utilities Facilities management of Frute spa's orchard, we have installed the subterranean water system to water plants. However, Frute spa has water supply to spend in another activities in orchard. In addition, we keep water from the canal in front of the spa in reserve. In consequence, sources of Frute spa water that are canal water, water supply and groundwater. This main cost is pay for an electric vehicle's battery charger, automatic sprinkler and greenhouse temperature control. By the way we use an electric vehicle for transport a customers. It is a good choice to save a gas cost and this can permit an entertain customer strategy in the same time. The customers from the parking's transport with an electric vehicle go to the main hall. On the way they can see a beautiful orchard, it is so amazing. In the part of waste disposal system management, we pay for monthly 600 baht per month. ( That refer from Tanachai apartment pay per month and our waste are double).

Production Staff Salaries 1. Gardener 1. Driver

4 males, 3 females. 20 years or above No limits education Have experience and knowledge in agriculture.

Male, aged 25 years or above Have a driving license in category 1 and 2 Hire local people can go to and from work every day, healthy, good personality.

96

1. Housekeeper

Female, 30 years or above. Have cooking, cleaning skill and literacy skills. If used to be a maid before will be an advantage.

Operating Costs
N o.
1.0

Discription Other Materials

Price/ Unit
31

Uni t
1 0.0

Total
3, 100.0 3, 200.0 3, 200.0 2, 125.0 19, 000.0 770.0 31, 395.0

Fertilizer Liquid fertilizer and maintenance 0.0 Booster fertilizer, water and maintenance 0.0 Fertilizer booster to accelerate productivity 0.0 Seed plants Biological pesticides Feed for swans Total 2.0 5.0

32 0.0 32 0.0 8 5.0 38

1 1 2 5 0.0 2.0

0.0 38 5.0

Utilities
9 Watar Electricity Garbage Disposal Total .5 2 .5 60 0.0 30 0.0 6,00 0.0 1 2.0 2, 850.0 15, 000.0 7, 200.0 25, 050.0

3.0

Production Staff Salaries


67,20 Gardener salary EVT driver salary Salary for housekeeper who work in the orchard Total 0.0 72,00 0.0 60,00 0.0 2.0 000.0 730, 400.0 2.0 000.0 120, 7.0 400.0 140, 470,

97

4.0

Maintainance
EVT and others machine maintenance Product for cleaning the place Product for maintenance of the soil Total 5,00 0.0 2,00 0.0 13 0.0 0.0 1.0 2 600.0 9, 600.0 000.0 2, 1.0 000.0 2, 5,

Operating Cost 4
31,39 1 2 3 4 Others Materials Facilities Production and Staff Salary Maintenance 5.0 25,05 0.0 730,40 0.0 9,60 0.0 796, Total Operating Cost per year 445.0

98

Op erating cost No.of unit/m onth Hous ekeep er Emplo yee salary Housekeeper Janitor/mech anic Receptionist Massager Stem/Saona staff 4 1 2 25 2 7,500 8,500 12,000 12,000 8,000 to tal per month 378,500 30,000 8,500 24,000 300,000 16,000

Price/unit

Total/1 month

Overh ead Telephone setup Telephone expense Internet expense (4Mbps/1Mbp s) Electricity bill Laundry 1 1 7,500 2,400 7,500 2,400

1 1 1

690 95,012 18,430 to tal per month

690 95,012 18,430 124,032

Cost of Materi al Avocado Cucumber 750 750 48 12 36,000 9,000

99

Grapes Mangosteen Orange Papaya Pomegranat e Strawberry Tamarind Tomato Milk Yogurt Vitamin E Honey Salt spa Marly time stone Olive oil

750 750 750 750 750 750 750 750 1,028 1,793

45 20 33 15 38 350 45 9 29 65

33,750 15,000 24,750 11,250 28,500 262,500 33,750 6,750 29,798 116,513 9 ,231,675 2,490 32,918 396 1,350 9,876,3 89

622,500 15 12,450 5,985 99 1,125 0 6 4 1 Total cost of materials per month.

total cost of operating cost per month

10,3 78,92 1

100

101

Chapter 6 Administration cost

102

Adm inistration Cost


No.of Unit per month. Cost of Salary. Senior executive Management Board Marketing Manager Creative and promotion Financial/Accounting Manager Human Resource manager Recruitment Retention Retire Department Security and healthy Department. 1 1 1 1 1 1 1 1 50000 28000 18000 12000 25000 20000 12000 12000 total cost of salary per month The total cost for five years Cost of Water . Water expense per month. 11 cubic meters. 150 total cost of water per month The total cost for five years 150 150 9000 50000 28000 18000 12000 25000 20000 12000 12000
177000 1062000 0

To Price per Unit. tal

Cost of Telepho ne and internet. Internet expense. 1 package 500 500

103

Chapter 7 Financial Cost

Inco me State ment Year 1 M A J T Reve J Fe arc pr M Ju ul A S O N D ot nue an b h il ay ne y ug ep ct ov ec al


7,8 35, 7,91 8,00 Sale 490 9,03 2,58 .00 9.00 8.00 Tot
7,0 83, 54 9.0 0 7,0 83, 54 9.0 0 7,1 67, 09 7,25 8.0 0,64 0 7.00 7,1 67, 09 7,25 8.0 0,64 0 7.00

7,3 34, 196 .00 7,3 34, 196 .00

7,4 17, 745 .00 7,4 17, 745 .00

7,5 01, 294 .00 7,5 01, 294 .00

7,5 84, 843 .00 7,5 84, 843 .00

7,6 68, 392 .00 7,6 68, 392 .00

7,7 51, 941 .00 7,7 51, 941 .00

90, 51 6,8 22. 00 90, 51 6,8 22. 00 -

7,8 al 35, 7,91 8,00 Revenu 490 9,03 2,58 e .00 9.00 8.00

Fixed Cost(T herapis t) Variabl e Cost(Tr eatment Product ) Tot al cost of goods sold Gross Magin

15 0,0 00. 00

150 ,00 0.0 0

150 ,00 0.0 0

15 0,0 00. 00

15 0,0 00. 00

150 ,00 0.0 0

15 0,0 00. 00

15 0,0 00. 00

15 0,0 00. 00

15 0,0 00. 00

15 0,0 00. 00

15 0,0 00. 00

1,8 00, 00 0.0 0

79 ,3 22 .6 3 22 9, 32 2. 63 7 ,6

79, 32 2.6 3 22 9,3 22. 63

47, 79, 59 322 3.5 .63 8 229 ,32 2.6 3 13 7,5 93. 58

63, 45 8.1 0 18 3,4 58. 10

63, 45 8.1 0 18 3,4 58. 10

63, 45 8.1 0 18 3,4 58. 10

63, 45 8.1 0 18 3,4 58. 10

63, 45 8.1 0 18 3,4 58. 10

63, 45 8.1 0 18 3,4 58. 10

95 ,1 87 .1 5 27 5, 18 7. 15 7 ,3

95, 18 7.1 5

85 6,6 84. 37

2,4 27 76, 5,1 68 87. 4.3 15 7 7 8 ,47 8,0

7,6

7,7

6 6 ,94 ,98 7,0

7 7, 7, ,15 23 31 7,4

104

06 ,1 67 .3 7 Opera ting Expens e Sell ing and Marketi ng expense Ad ministr ation cost Op erating Cost (Spa) Op erating Cost (Orchar d) Dep reciatio n Tot al Operat ing Expens e 34 ,0 00 .0 0
18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0

89, 71 6.3 7

67, 73, 5,9 3,6 18 265 55. 39. 8.9 .37 42 90 0

01, 0,7 4,2 7,8 38 37. 86. 35. 4.9 90 90 90 0

93 ,2 04 .8 5

40, 6,7 13 53. 7.6 85 3

34, 00 0.0 0
184 ,79 3.8 1 378 ,50 0.0 0

34, 000 70, 66, .00 40 70 5.0 5.0 0 0


184 ,79 3.8 1 378 ,50 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0

34, 00 0.0 0
184 ,79 3.8 1 378 ,50 0.0 0

34, 00 0.0 0
18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0

34, 00 0.0 0
18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0

34, 00 0.0 0
18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0

34, 00 0.0 0
18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0

34 ,0 00 .0 0
18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0

34, 00 0.0 0
18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 10 9.8 0

47 7,1 10. 00
2,2 17, 52 5.7 2 4,5 42, 00 0.0 0 79 6,4 45. 04 38 5,3 17. 56 8,4 18, 39 8.3 2

66, 370 .42 32, 109 .80

66, 370 .42 32, 109 .80

66, 370 .42 32, 109 .80

69 5,7 74. 03

695 ,77 4.0 3

695 ,77 4.0 3

73 2,1 79. 03

72 8,4 79. 03

695 ,77 4.0 3

69 5,7 74. 03

69 5,7 74. 03

69 5,7 74. 03

69 5,7 74. 03

69 5,7 74. 03

69 5,7 74. 03

Operati ng Income (Loss)

6,9 10, 39 3.3 4

6,9 93, 942 .34

7,0 77, 491 .34

6,2 13, 77 6.3 9

6,2 55, 16 0.8 7

6,3 71, 414 .87

6,4 54, 96 3.8 7

6,5 38, 51 2.8 7

6,6 22, 06 1.8 7

6,7 05, 61 0.8 7

6,6 97, 43 0.8 2

6,7 80, 97 9.8 2

79, 62 1,7 39. 31

105

EBIT

6,9 10, 39 3.3 4

6,9 93, 942 .34 2,0 98, 182 .70

7,0 77, 491 .34 2,1 23, 247 .40

6,2 13, 77 6.3 9 1,8 64, 13 2.9 2

6,2 55, 16 0.8 7 1,8 76, 54 8.2 6

6,3 71, 414 .87 1,9 11, 424 .46

6,4 54, 96 3.8 7 1,9 36, 48 9.1 6

6,5 38, 51 2.8 7 1,9 61, 55 3.8 6

6,6 22, 06 1.8 7 1,9 86, 61 8.5 6

6,7 05, 61 0.8 7 2,0 11, 68 3.2 6

6,6 97, 43 0.8 2 2,0 09, 22 9.2 5

6,7 80, 97 9.8 2 2,0 34, 29 3.9 5

79, 62 1,7 39. 31 23, 88 6,5 21. 79

2,0 73, Income 11 Tax(30 8.0 %) 0

Net Income Loss Begin ning Retain Earnin gs

4,8 37, 27 5.3 4

4,8 95, 759 .64

4,9 54, 243 .94 4,1 61, 395 .69 743 ,13 6.5 9 4,2 11, 107 .35

4,3 49, 64 3.4 7 4,2 11, 10 7.3 5 65 2,4 46. 52 3,6 97, 19 6.9 5

4,3 78, 61 2.6 1 3,6 97, 19 6.9 5 65 6,7 91. 89 3,7 21, 82 0.7 2

4,4 59, 990 .41 3,7 21, 820 .72 668 ,99 8.5 6 3,7 90, 991 .85

4,5 18, 47 4.7 1 3,7 90, 99 1.8 5 67 7,7 71. 21 3,8 40, 70 3.5 0

4,5 76, 95 9.0 1 3,8 40, 70 3.5 0 68 6,5 43. 85 3,8 90, 41 5.1 6

4,6 35, 44 3.3 1 3,8 90, 41 5.1 6 69 5,3 16. 50 3,9 40, 12 6.8 1

4,6 93, 92 7.6 1 3,9 40, 12 6.8 1 70 4,0 89. 14 3,9 89, 83 8.4 7

4,6 88, 20 1.5 7 3,9 89, 83 8.4 7 70 3,2 30. 24 3,9 84, 97 1.3 4

4,7 46, 68 5.8 8 3,9 84, 97 1.3 4 71 2,0 02. 88 4,0 34, 68 2.9 9

55, 73 5,2 17. 52 4,0 34, 68 2.9 9 8,3 60, 28 2.6 3 47, 37 4,9 34. 89

4,1 11, 684 0 .04 72 5,5 91. 30 4,1 11, 68 4.0 4 734 ,36 3.9 5 4,1 61, 395 .69

Divide nd (15%)

Retain earnin gs Incom e Statem ent Year2 Reven ue

M A J T J Fe arc pr M Ju ul A S O N D ot an b h il ay ne y ug ep ct ov ec al
8,8 38, 07 8 8,9 21, 627 .00 9,0 05, 176 .00

Sale s

8,0 86, 137 .00

8,1 69, 686 .00

8,3 8,25 36, 3,23 784 5.00 .00

8,4 20, 333 .00

8,5 03, 88 2.0 0

8,5 87, 43 1.0 0

8,6 70, 98 0.0 0

8,7 54, 52 9.0 0

10 2,5 47, 87 8.0 0

106

Tot al Revenu e

8,8 38, 07 8

8,9 21, 627 .00

9,0 05, 176 .00

8,0 86, 137 .00

8,1 69, 686 .00

8,3 8,25 36, 3,23 784 5.00 .00

8,4 20, 333 .00

8,5 03, 88 2.0 0

8,5 87, 43 1.0 0

8,6 70, 98 0.0 0

8,7 54, 52 9.0 0

10 2,5 47, 87 8.0 0

Fixed Cost(T herapis t) Variabl e Cost(Tr eatment Product ) Tot al cost of goods sold

15 0,0 00. 00

150 ,00 0.0 0

150 ,00 0.0 0

15 0,0 00. 00

15 0,0 00. 00

150 ,00 0.0 0

15 0,0 00. 00

15 0,0 00. 00

15 0,0 00. 00

15 0,0 00. 00

15 0,0 00. 00

15 0,0 00. 00

2,4 76, 68 4.3 7

56, 28 0 20 6,2 80. 00

59, 166 209 ,16 6.0 0

62, 052 212 ,05 2.0 0

64, 93 8 21 4,9 38. 00

67, 82 4 21 7,8 24. 00

70, 710 220 ,71 0.0 0

73, 59 6 22 3,5 96. 00

76, 48 2 22 6,4 82. 00

79, 36 8 22 9,3 68. 00

82, 25 4 23 2,2 54. 00

85, 14 0 23 5,1 40. 00

88, 02 6 23 8,0 26. 00

86 5,8 36 3,3 42, 52 0.3 7

Gross Magin Opera ting Expens e Sell ing and Marketi ng expense Ad ministr ation cost Op erating Cost

8,6 31, 79 8.0 0

8,7 12, 461 .00

8,7 93, 124 .00

7,8 71, 19 9.0 0

7,9 51, 86 2.0 0

8,0 32, 525 .00

8,1 13, 18 8.0 0

8,1 93, 85 1.0 0

8,2 74, 51 4.0 0

8,3 55, 17 7.0 0

8,4 35, 84 0.0 0

8,5 16, 50 3.0 0

99, 20 5,3 57. 63

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 000 .00 184 ,79 3.8 1 378 ,50

34, 000 .00 184 ,79 3.8 1 378 ,50

70, 40 5.0 0 18 4,7 93. 81 37 8,5

66, 70 5.0 0 18 4,7 93. 81 37 8,5

34, 000 .00 184 ,79 3.8 1 378 ,50

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

47 7,1 10. 00 2,2 17, 52 5.7 2 4,5 42,

107 00 0.0 0 79 6,4 45. 04 39 2,4 29. 76 8,4 25, 51 0.5 2

(Spa) Op erating Cost (Orchar d) Dep reciatio n Tot al Operat ing Expens e

00. 00 66, 37 0.4 2 32, 70 2.4 8

0.0 0

0.0 0

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

0.0 0

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

66, 370 .42 32, 702 .48

66, 370 .42 32, 702 .48

66, 370 .42 32, 702 .48

69 6,3 66. 71

696 ,36 6.7 1

696 ,36 6.7 1

73 2,7 71. 71

72 9,0 71. 71

696 ,36 6.7 1

69 6,3 66. 71

69 6,3 66. 71

69 6,3 66. 71

69 6,3 66. 71

69 6,3 66. 71

69 6,3 66. 71

Operati ng Income (Loss)

8,1 41, 71 1.2 9 8,1 41, 71 1.2 9

8,2 25, 260 .29 8,2 25, 260 .29 2,4 67, 578 .09

8,3 08, 809 .29 8,3 08, 809 .29 2,4 92, 642 .79

7,3 53, 36 5.2 9 7,3 53, 36 5.2 9 2,2 06, 00 9.5 9

7,4 40, 61 4.2 9 7,4 40, 61 4.2 9 2,2 32, 18 4.2 9

7,5 56, 868 .29 7,5 56, 868 .29 2,2 67, 060 .49

7,6 40, 41 7.2 9 7,6 40, 41 7.2 9 2,2 92, 12 5.1 9

7,7 23, 96 6.2 9 7,7 23, 96 6.2 9 2,3 17, 18 9.8 9

7,8 07, 51 5.2 9 7,8 07, 51 5.2 9 2,3 42, 25 4.5 9

7,8 91, 06 4.2 9 7,8 91, 06 4.2 9 2,3 67, 31 9.2 9

7,9 74, 61 3.2 9 7,9 74, 61 3.2 9 2,3 92, 38 3.9 9

8,0 58, 16 2.2 9 8,0 58, 16 2.2 9 2,4 17, 44 8.6 9

94, 12 2,3 67. 48 94, 12 2,3 67. 48 28, 23 6,7 10. 24

EBIT

2,4 42, Income 51 Tax(30 3.3 %) 9

Net Income Loss Begin ning Retain Earnin gs

6,3 95, 56 4.6 1

6,4 54, 048 .91 5,4 36, 229 .92

6,5 12, 533 .21 5,4 85, 941 .58

5,8 80, 12 7.4 1 5,5 35, 65 3.2

5,9 37, 50 1.7 1 4,9 98, 10 8.3

5,9 86, 174 .51 5,0 46, 876 .46

6,0 44, 65 8.8 1 5,0 88, 24 8.3

6,1 03, 14 3.1 1 5,1 37, 95 9.9

6,1 61, 62 7.4 1 5,1 87, 67 1.6

6,2 20, 11 1.7 1 5,2 37, 38 3.3

6,2 78, 59 6.0 1 5,2 87, 09 4.9

6,3 37, 08 0.3 1 5,3 36, 80 6.6

74, 31 1,1 67. 76 57, 77 7,9 74.

108 3 95 9,3 34. 69 5,4 36, 22 9.9 2 968 ,10 7.3 4 5,4 85, 941 .58 976 ,87 9.9 8 5,5 35, 653 .23 88 2,0 19. 11 4,9 98, 10 8.3 0 0 89 0,6 25. 26 5,0 46, 87 6.4 6 897 ,92 6.1 8 5,0 88, 248 .34 4 90 6,6 98. 82 5,1 37, 95 9.9 9 9 91 5,4 71. 47 5,1 87, 67 1.6 5 5 92 4,2 44. 11 5,2 37, 38 3.3 0 0 93 3,0 16. 76 5,2 87, 09 4.9 6 6 94 1,7 89. 40 5,3 36, 80 6.6 1 1 95 0,5 62. 05 5,3 86, 51 8.2 7 33 10, 18 7,3 40. 47 57, 72 8,2 62. 67

Divide nd (15%)

Retain earnin gs Incom e Statem ent Year3 Reven ue

M A J T J Fe arc pr M Ju ul A S O N D ot an b h il ay ne y ug ep ct ov ec al
9,8 40, 66 6 9,8 9,9 24, 215 10, 007 ,76 4 10, 9,0 88, 72 5 9,0 88, 72 5 15 00 00. 00 9,1 72, 27 4 9,1 72, 27 4 15 00 00. 00 9,2 55, 823 9,3 39, 37 2 9,3 39, 37 2 15 00 00. 00 9,4 22, 92 1 9,4 22, 92 1 15 00 00. 00 9,5 06, 47 0 9,5 06, 47 0 15 00 00. 00 9,5 90, 01 9 9,5 90, 01 9 15 00 00. 00 9,6 73, 56 8 9,6 73, 56 8 15 00 00. 00 9,7 57, 11 7 9,7 57, 11 7 15 00 00. 00 11 4,5 78, 93 4 11 4,5 78, 93 4 15 00 00. 00 12 81 42 2.0 0 30 81 42 2.0 0

Sale s Tot

al 40, 9,9 007 Revenu 66 24, ,76 e 6 215 4 Fixed Cost(T herapis t) Variabl e Cost(Tr eatment Product ) Tot al cost of goods sold

9,2 55, 823

15 00 00

150 000 .00

150 000 .00

150 000 .00

90 91 2

937 98. 00

966 86. 00

99 57 0.0 0 24 95 70. 00

10 24 56. 00 25 24 56. 00

105 342 .00

10 82 28. 00 25 82 28. 00

11 11 14. 00 26 11 14. 00

11 40 00. 00 26 40 00. 00

11 68 86. 00 26 68 86. 00

11 97 72. 00 26 97 72. 00

12 26 58. 00 27 26 58. 00

24 09 12

243 798 .00

246 686 .00

255 342 .00

109

Gross Magin Opera ting Expens e Sell ing and Marketi ng expense Ad ministr ation cost Op erating Cost (Spa) Op erating Cost (Orchar d) Dep reciatio n Tot al Operat ing Expens e

9,5 99, 75 4

9,6 80, 417

9,7 61, 078

8,8 39, 15 5

8,9 19, 81 8

9,0 00, 481

9,0 81, 14 4

9,1 61, 80 7

9,2 42, 47 0

9,3 23, 13 3

9,4 03, 79 6

9,4 84, 45 9

11 1,4 97, 51 2.0 0

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0

34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0

70, 40 5.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

66, 70 5.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 32, 70 2.4 8

47 7,1 10. 00 2,2 17, 52 5.7 2 4,5 42, 00 0.0 0 79 6,4 45. 04 39 2,4 29. 76 8,4 25, 51 0.5 2

66, 370 .42 32, 702 .48

66, 370 .42 32, 702 .48

66, 370 .42 32, 702 .48

69 6,3 66. 71

696 ,36 6.7 1

696 ,36 6.7 1

73 2,7 71. 71

72 9,0 71. 71

696 ,36 6.7 1

69 6,3 66. 71

69 6,3 66. 71

69 6,3 66. 71

69 6,3 66. 71

69 6,3 66. 71

69 6,3 66. 71

Operati 8,9 8,9 9,0 ng Income 03, 84, 64, 38 050 711 (Loss)

8,1 06, 38

8,1 90, 74

8,3 04, 114

8,3 84, 77

8,4 65, 44

8,5 46, 10

8,6 26, 76

8,7 07, 42

8,7 88, 09

10 3,0 72,

110 00 1.4 8 10 3,0 72, 00 1.4 8 20 6,1 44, 00 2.9 6

7.2 9 8,9 03, 38 7.2 9

.29

.29

3.2 9 8,1 06, 38 3.2 9 2,4 31, 91 4.9 9

6.2 9 8,1 90, 74 6.2 9 2,4 57, 22 3.8 9

.29

7.2 9 8,3 84, 77 7.2 9 2,5 15, 43 3.1 9

0.2 9 8,4 65, 44 0.2 9 2,5 39, 63 2.0 9

3.2 9 8,5 46, 10 3.2 9 2,5 63, 83 0.9 9

6.2 9 8,6 26, 76 6.2 9 2,5 88, 02 9.8 9

9.2 9 8,7 07, 42 9.2 9 2,6 12, 22 8.7 9

2.2 9 8,7 88, 09 2.2 9 2,6 36, 42 7.6 9

EBIT

8,9 84, 050 .29

9,0 64, 711 .29

8,3 04, 114 .29

2,6 71, Income 01 Tax(35 6.1 %) 9

2,6 95, 215 .09

2,7 19, 413 .39

2,4 91, 234 .29

Net Income Loss Begin ning Retain Earnin gs

6,2 32, 37 1.1 0

6,2 88, 835 .20 5,2 97, 515 .44

6,3 45, 297 .90 5,3 45, 509 .92 951 ,79 4.6 9 5,3 93, 503 .22

5,6 74, 46 8.3 0 5,3 93, 50 3.2 2 85 1,1 70. 25 4,8 23, 29 8.0 6

5,7 33, 52 2.4 0 4,8 23, 29 8.0 6 86 0,0 28. 36 4,8 73, 49 4.0 4

5,8 12, 880 .00 4,8 73, 494 .04 871 ,93 2.0 0 4,9 40, 948 .00

5,8 69, 34 4.1 0 4,9 40, 94 8.0 0 88 0,4 01. 62 4,9 88, 94 2.4 9

5,9 25, 80 8.2 0 4,9 88, 94 2.4 9 88 8,8 71. 23 5,0 36, 93 6.9 7

5,9 82, 27 2.3 0 5,0 36, 93 6.9 7 89 7,3 40. 85 5,0 84, 93 1.4 6

6,0 38, 73 6.4 0 5,0 84, 93 1.4 6 90 5,8 10. 46 5,1 32, 92 5.9 4

6,0 95, 20 0.5 0 5,1 32, 92 5.9 4 91 4,2 80. 08 5,1 80, 92 0.4 3

6,1 51, 66 4.6 0 5,1 80, 92 0.4 3 92 2,7 49. 69 5,2 28, 91 4.9 1

72, 15 0,4 01. 04 56, 09 8,9 25. 97 10, 82 2,5 60. 16 61, 32 7,8 40. 88

Divide nd (15%)

93 4,8 55. 67 5,2 97, 51 5.4 4

943 ,32 5.2 8 5,3 45, 509 .92

Retain earnin gs Incom e Statem ent Year4 Reven ue Sale

M A J T J Fe arc pr M Ju ul A S O N D ot an b h il ay ne y ug ep ct ov ec al

111 12 6,6 09, 99 0 12 6,6 09, 99 0 15 00 00. 00 16 97 00 4.0 0 34 97 00 4.0 0 12 31 12 98 6

s Tot al Revenu e Fixed Cost(T herapis t) Variabl e Cost(Tr eatment Product ) Tot al cost of goods sold

10, 84 3,2 54 10, 84 3,2 54

10, 926 ,80 3 10, 926 ,80 3

11, 010 ,35 2 11, 010 ,35 2

10, 09 1,3 13 10, 09 1,3 13 15 00 00. 00

10, 17 4,8 62 10, 17 4,8 62 15 00 00. 00

10, 258 ,41 1 10, 258 ,41 1

10, 34 1,9 60 10, 34 1,9 60 15 00 00. 00

10, 42 5,5 09 10, 42 5,5 09 15 00 00. 00

10, 50 9,0 58 10, 50 9,0 58 15 00 00. 00

10, 59 2,6 07 10, 59 2,6 07 15 00 00. 00

10, 67 6,1 56 10, 67 6,1 56 15 00 00. 00

10, 75 9,7 05 10, 75 9,7 05 15 00 00. 00

15 00 00

150 000 .00

150 000 .00

150 000 .00

12 55 44

128 430 .00

131 316 .00

13 42 02. 00 28 42 02. 00

13 70 88. 00 28 70 88. 00

139 974 .00

14 28 60. 00 29 28 60. 00

14 57 46. 00 29 57 46. 00

14 86 32. 00 29 86 32. 00

15 15 18. 00 30 15 18. 00

15 44 04. 00 30 44 04. 00

15 72 90. 00 30 72 90. 00

27 55 44

278 430 .00

281 316 .00

289 974 .00

Gross Magin Opera ting Expens e Sell ing and Marketi ng expense Ad ministr ation cost Op erating Cost

10, 56 7,7 10

10, 648 ,37 3

10, 729 ,03 6

9,8 07, 11 1

9,8 87, 77 4

9,9 68, 437

10, 04 9,1 00

10, 12 9,7 63

10, 21 0,4 26

10, 29 1,0 89

10, 37 1,7 52

10, 45 2,4 15

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 000 .00 184 ,79 3.8 1 378 ,50

34, 000 .00 184 ,79 3.8 1 378 ,50

70, 40 5.0 0 18 4,7 93. 81 37 8,5

66, 70 5.0 0 18 4,7 93. 81 37 8,5

34, 000 .00 184 ,79 3.8 1 378 ,50

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

34, 00 0.0 0 18 4,7 93. 81 37 8,5

47 7,1 10. 00 2,2 17, 52 5.7 2 4,5 42,

112 00 0.0 0 79 6,4 45. 04 39 2,4 29. 76 8,4 25, 51 0.5 2 11 4,6 87, 47 5.4 8 11 4,6 87, 47 5.4 8 34, 40 6,2 42. 64

(Spa) Op erating Cost (Orchar d) Dep reciatio n Tot al Operat ing Expens e

00. 00 66, 37 0.4 2 32, 70 2.4 8

0.0 0

0.0 0

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

0.0 0

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

00. 00 66, 37 0.4 2 32, 70 2.4 8

66, 370 .42 32, 702 .48

66, 370 .42 32, 702 .48

66, 370 .42 32, 702 .48

69 6,3 66. 71

696 ,36 6.7 1

696 ,36 6.7 1 10, 032 ,66 9.2 9 10, 032 ,66 9.2 9 3,0 09, 800 .79

73 2,7 71. 71 9,0 74, 33 9.2 9 9,0 74, 33 9.2 9 2,7 22, 30 1.7 9

72 9,0 71. 71 9,1 58, 70 2.2 9 9,1 58, 70 2.2 9 2,7 47, 61 0.6 9

696 ,36 6.7 1

69 6,3 66. 71 9,3 52, 73 3.2 9 9,3 52, 73 3.2 9 2,8 05, 81 9.9 9

69 6,3 66. 71 9,4 33, 39 6.2 9 9,4 33, 39 6.2 9 2,8 30, 01 8.8 9

69 6,3 66. 71 9,5 14, 05 9.2 9 9,5 14, 05 9.2 9 2,8 54, 21 7.7 9

69 6,3 66. 71 9,5 94, 72 2.2 9 9,5 94, 72 2.2 9 2,8 78, 41 6.6 9

69 6,3 66. 71 9,6 75, 38 5.2 9 9,6 75, 38 5.2 9 2,9 02, 61 5.5 9

69 6,3 66. 71 9,7 56, 04 8.2 9 9,7 56, 04 8.2 9 2,9 26, 81 4.4 9

9,8 Operati 71, ng 34 Income 3.2 (Loss) 9 9,8 71, 34 3.2 9

9,9 52, 006 .29

9,2 72, 070 .29

EBIT

9,9 52, 006 .29 2,9 85, 601 .89

9,2 72, 070 .29 2,7 81, 621 .09

2,9 61, Income 40 Tax(30 2.9 %) 9

Net Income Loss Begin ning Retain Earnin gs Divide

6,9 09, 94 0.3 0

6,9 66, 404 .40 5,8 73, 449 .26

7,0 22, 868 .50 5,9 21, 443 .74

6,3 52, 03 7.5 0 5,9 69, 43 8.2 3

6,4 11, 09 1.6 0 5,3 99, 23 1.8 8

6,4 90, 449 .20 5,4 49, 427 .86

6,5 46, 91 3.3 0 5,5 16, 88 1.8 2

6,6 03, 37 7.4 0 5,5 64, 87 6.3 1

6,6 59, 84 1.5 0 5,6 12, 87 0.7 9

6,7 16, 30 5.6 0 5,6 60, 86 5.2 8

6,7 72, 76 9.7 0 5,7 08, 85 9.7 6

6,8 29, 23 3.8 0 5,7 56, 85 4.2 5

80, 28 1,2 32. 84 5,8 04, 84 8.7 3

113 1,0 36, 49 1.0 5 5,8 73, 44 9.2 6 1,0 07, 44 5.8 4 5,7 08, 85 9.7 6 1,0 15, 91 5.4 6 5,7 56, 85 4.2 5 1,0 24, 38 5.0 7 5,8 04, 84 8.7 3 12, 04 2,1 84. 93 68, 23 9,0 47. 91

nd (15%)

1,0 44, 960 .66 5,9 21, 443 .74

1,0 53, 430 .28 5,9 69, 438 .23

95 2,8 05. 63 5,3 99, 23 1.8 8

96 1,6 63. 74 5,4 49, 42 7.8 6

973 ,56 7.3 8 5,5 16, 881 .82

98 2,0 37. 00 5,5 64, 87 6.3 1

99 0,5 06. 61 5,6 12, 87 0.7 9

99 8,9 76. 23 5,6 60, 86 5.2 8

Retain earnin gs Incom e Statem ent Year5 Reven ue

M A J T J Fe arc pr M Ju ul A S O N D ot an b h il ay ne y ug ep ct ov ec al
11, 84 5,8 42 11, 929 ,39 1.0 0 11, 929 ,39 1.0 0 12, 012 ,94 0.0 0 12, 012 ,94 0.0 0 11, 09 3,9 01. 00 11, 09 3,9 01. 00 15 00 00. 00 11, 17 7,4 50. 00 11, 17 7,4 50. 00 15 00 00. 00 11, 260 ,99 9.0 0 11, 260 ,99 9.0 0 11, 34 4,5 48. 00 11, 34 4,5 48. 00 15 00 00. 00 1 1,4 28, 09 7.0 0 1 1,4 28, 09 7.0 0 15 00 00. 00 1 1,5 11, 64 6.0 0 1 1,5 11, 64 6.0 0 15 00 00. 00 11, 59 5,1 95. 00 11, 59 5,1 95. 00 15 00 00. 00 1 1,6 78, 74 4.0 0 1 1,6 78, 74 4.0 0 15 00 00. 00 1 1,7 62, 29 3.0 0 1 1,7 62, 29 3.0 0 15 00 00. 00 13 8,6 41, 04 6.0 0 13 8,6 41, 04 6.0 0 15 00 00. 00 21 12 58 8.0 0 22 62 58 8.0 0

Sale s

Tot al Revenu e Fixed Cost(T herapis t) Variabl e Cost(Tr eatment Product ) Tot al cost of goods sold

11, 84 5,8 42

15 00 00

150 000 .00

150 000 .00

150 000 .00

16 01 76

163 062 .00

165 948 .00

16 88 34. 00 31 88 34. 00

17 17 20. 00 32 17 20. 00

174 606 .00

17 74 92. 00 32 74 92. 00

18 03 78. 00 33 03 78. 00

18 32 64. 00 33 32 64. 00

18 61 50. 00 33 61 50. 00

18 90 36. 00 33 90 36. 00

19 19 22. 00 34 19 22. 00

31 01 76

313 062 .00

315 948 .00

324 606 .00

114

Gross Magin Opera ting Expens e Sell ing and Marketi ng expense Ad ministr ation cost Op erating Cost (Spa) Op erating Cost (Orchar d) Dep reciatio n Tot al Operat ing Expens e

11, 53 5,6 66

11, 616 ,32 9.0 0

11, 696 ,99 2.0 0

10, 77 5,0 67. 00

10, 85 5,7 30. 00

10, 936 ,39 3.0 0

11, 01 7,0 56. 00

1 1,0 97, 71 9.0 0

1 1,1 78, 38 2.0 0

11, 25 9,0 45. 00

1 1,3 39, 70 8.0 0

1 1,4 20, 37 1.0 0

13 6,3 78, 45 8.0 0

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0

34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0

70, 40 5.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

66, 70 5.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

34, 00 0.0 0 18 4,7 93. 81 37 8,5 00. 00 66, 37 0.4 2 49, 19 0.5 6

47 7,1 10. 00 2,2 17, 52 5.7 2 4,5 42, 00 0.0 0 79 6,4 45. 04 59 0,2 86. 72 8,6 23, 36 7.4 8 12 7,7 55, 09 0.5 2 12

66, 370 .42 49, 190 .56

66, 370 .42 49, 190 .56

66, 370 .42 49, 190 .56

71 2,8 54. 79

712 ,85 4.7 9 10, 903 ,47 4.2 1 10,

712 ,85 4.7 9 10, 984 ,13 7.2 1 10,

74 9,2 59. 79 10, 02 5,8 07. 21 10,

74 5,5 59. 79 10, 11 0,1 70. 21 10,

712 ,85 4.7 9 10, 223 ,53 8.2 1 10,

71 2,8 54. 79 10, 30 4,2 01. 21 10,

71 2,8 54. 79 1 0,3 84, 86 4.2 1 1 0,3

71 2,8 54. 79 1 0,4 65, 52 7.2 1 1 0,4

71 2,8 54. 79 10, 54 6,1 90. 21 10,

71 2,8 54. 79 1 0,6 26, 85 3.2 1 1 0,6

71 2,8 54. 79 1 0,7 07, 51 6.2 1 1 0,7

1 0,8 Operati 22, ng 81 Income 1.2 (Loss) 1 1 EBIT 0,8

115 7,7 55, 09 0.5 2 38, 32 6,5 27. 16

22, 81 1.2 1 3,2 46, Income 84 Tax(30 3.3 %) 6

903 ,47 4.2 1 3,2 71, 042 .26

984 ,13 7.2 1 3,2 95, 241 .16

02 5,8 07. 21 3,0 07, 74 2.1 6

11 0,1 70. 21 3,0 33, 05 1.0 6

223 ,53 8.2 1 3,0 67, 061 .46

30 4,2 01. 21 3,0 91, 26 0.3 6

84, 86 4.2 1 3,1 15, 45 9.2 6

65, 52 7.2 1 3,1 39, 65 8.1 6

54 6,1 90. 21 3,1 63, 85 7.0 6

26, 85 3.2 1 3,1 88, 05 5.9 6

07, 51 6.2 1 3,2 12, 25 4.8 6

Net Income Loss Begin ning Retain Earnin gs

7,5 75, 96 7.8 5

7,6 32, 431 .95 6,4 39, 572 .67

7,6 88, 896 .05 6,4 87, 567 .15 1,1 53, 334 .41 6,5 35, 561 .64

7,0 18, 06 5.0 5 6,5 35, 56 1.6 4 1,0 52, 70 9.7 6 5,9 65, 35 5.2 9

7,0 77, 11 9.1 5 5,9 65, 35 5.2 9 1,0 61, 56 7.8 7 6,0 15, 55 1.2 7

7,1 56, 476 .75 6,0 15, 551 .27 1,0 73, 471 .51 6,0 83, 005 .23

7,2 12, 94 0.8 5 6,0 83, 00 5.2 3 1,0 81, 94 1.1 3 6,1 30, 99 9.7 2

7,2 69, 40 4.9 5 6,1 30, 99 9.7 2 1,0 90, 41 0.7 4 6,1 78, 99 4.2 0

7,3 25, 86 9.0 5 6,1 78, 99 4.2 0 1,0 98, 88 0.3 6 6,2 26, 98 8.6 9

7,3 82, 33 3.1 5 6,2 26, 98 8.6 9 1,1 07, 34 9.9 7 6,2 74, 98 3.1 7

7,4 38, 79 7.2 5 6,2 74, 98 3.1 7 1,1 15, 81 9.5 9 6,3 22, 97 7.6 6

7,4 95, 26 1.3 5 6,3 22, 97 7.6 6 1,1 24, 28 9.2 0 6,3 70, 97 2.1 4

89, 42 8,5 63. 36 6,3 70, 97 2.1 4 13, 41 4,2 84. 50 76, 01 4,2 78. 86

Divide nd (15%)

1,1 36, 39 5.1 8 6,4 39, 57 2.6 7

1,1 44, 864 .79 6,4 87, 567 .15

Retain earnin gs

116

Year 1 Fe Jan b Cash provided from operating activities Cash Inflow 7,8 35, 490 .00 7,8 35, 490 .00 7,9 19, 039 .00 7,9 19, 039 .00 8,0 02, 588 .00 8,0 02, 588 .00
7,1 67, 098 .00 7,1 67, 098 .00

Ma Ap r r

Ma y

Jun

Jul

Au Se g p

Oc t

No De v c

To tal

Sale on cash

7,08 3,54 9.00

7,2 50, 647 .00 7,2 50, 647 .00

7,3 34, 196 .00 7,3 34, 196 .00

7,4 17, 745 .00 7,4 17, 745 .00

7,5 01, 294 .00 7,5 01, 294 .00

7,5 84, 843 .00 7,5 84, 843 .00

7,6 68, 392 .00 7,6 68, 392 .00

7,7 51, 941 .00 7,7 51, 941 .00

90, 516 ,82 2.0 0 90, 516 ,82 2.0 0


-

Total Cash Inflow Cash Outflow Other Cost of goos sold Selling and Marketin g Expense Gener al & Administr ative Expense Oper ating Cost (Spa) Oper ating Cost (Orchard) Tax

7,08 3,54 9.00

229 ,32 2.6 3

229 ,32 2.6 3

229 ,32 2.6 3 34, 000 .00

137 ,59 3.5 8 70, 405 .00

183 ,45 8.1 0 66, 705 .00


184 ,79 3.8 1

183 ,45 8.1 0 34, 000 .00

183 ,45 8.1 0

183 ,45 8.1 0

183 ,45 8.1 0

183 ,45 8.1 0

275 ,18 7.1 5

275 ,18 7.1 5

2,4 76, 684 .37 477 ,11 0.0 0


2,2 17, 525 .72

34, 34, 000 000 .00 .00


184 ,79 3.8 1

34, 34, 000 000 .00 .00


184 ,79 3.8 1

34, 34, 34, 34, 000 000 000 000 .00 .00 .00 .00
184 ,79 3.8 1 184 ,79 3.8 1 184 ,79 3.8 1

184, 793. 81

184, 793. 81

184, 793. 81

184, 793. 81

184, 793. 81

184, 793. 81

378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42

378 ,50 0.0 0 66, 370 .42

378 ,50 0.0 0 66, 370 .42

378 ,50 0.0 0 66, 370 .42

378 ,50 0.0 0 66, 370 .42

378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42

378 378 378 378 4,5 ,50 ,50 ,50 ,50 42, 0.0 0.0 0.0 0.0 000 0 0 0 0 .00 66, 66, 66, 66, 370 370 370 370 .42 .42 .42 .42 796 ,44 5.0 4

117

Expense

2,0 2,0 73, 98, 118 182 .00 .70 2,9 66, 104 .86 4,8 69, 385 .14 2,9 91, 169 .56 4,9 27, 869 .44

2,1 23, 247 .40 3,0 16, 234 .26 4,9 86, 353 .74

1,8 64, 132 .92 2,7 01, 795 .73 4,3 81, 753 .27

1,8 76, 548 .26 2,7 56, 375 .59 4,4 10, 722 .41

1,9 11, 424 .46 2,7 58, 546 .79 4,4 92, 100 .21

1,9 1,9 36, 61, 489 553 .16 .86 2,7 83, 611 .49 4,5 50, 584 .51 2,8 08, 676 .19 4,6 09, 068 .81

23, 1,9 2,0 2,0 2,0 886 86, 11, 09, 34, ,52 618 683 229 293 1.7 .56 .26 .25 .95 9 2,8 33, 740 .89 4,6 67, 553 .11 2,8 58, 805 .59 4,7 26, 037 .41 2,9 48, 080 .63 4,7 20, 311 .37 2,9 73, 145 .33 4,7 78, 795 .67 34, 396 ,28 6.9 1 56, 120 ,53 5.0 9

Total Cash Outflow Net Cash from Operating Activities Cash provided from Investme nt Activites Cash Inflow Sale Equipme nt Total Cash Inflow Cash Outflow Purcha sed Land & Building Purcha sed Tools & Equipme nt in office supplier Purcha sed Machine and tool in plant

20, 710 ,40 0.0 0 217 ,37 5.0 0

726 ,20 0.0 0

118

Purcha sed equipmen ts & Spa Purcha sed Aroma Room Purcha sed Thai Massage Room Purcha sed Foot Spa Room Purcha sed Sauna Room Purcha sed Hot tub Room Purcha sed Bathroom Purcha sed Playgrou nd Equipme nts Purcha sed Accessori es Office Supply Total

14, 959 ,04 6.0 0 647 ,85 0.0 0 727 ,93 0.0 0 694 ,00 0.0 0 5,2 80, 900 .00 5,2 80, 900 .00 2,1 41, 760 .00

16, 500 .00 1,3 52, 160 .00

119

Cash Outflow Net Cash from Investme nt Activities Cash provided from Financial Activities Cash Inflow Invest ment Total Cash Inflow Cash Outflow

47, 543 ,12 1.0 0

Divide nd paid Total Cash Outflow Net Cash from Financial Activities Net Cash Increase( Decrease) Cash Beginnin g of the Month Cash Ending of the Month Year 2

725 734 ,59 ,36 1.3 3.9 0 5

743 ,13 6.5 9

652 ,44 6.5 2

656 ,79 1.8 9

668 ,99 8.5 6

677 686 ,77 ,54 1.2 3.8 1 5

695 704 703 712 8,3 ,31 ,08 ,23 ,00 60, 6.5 9.1 0.2 2.8 282 0 4 4 8 .63

Fe Jan b Cash provided

Ma Ap r r

Ma y

Jun

Jul

Au Se g p

Oc t

No De v c

To tal

120

from operating activities Cash Inflow 8,9 21, 627 .00 8,9 21, 627 .00 9,0 05, 176 .00 9,0 05, 176 .00 8,0 86, 137 .00 8,0 86, 137 .00 8,1 69, 686 .00 8,1 69, 686 .00 8,2 53, 235 .00 8,2 53, 235 .00 8,3 36, 784 .00 8,3 36, 784 .00 8,4 20, 333 .00 8,4 20, 333 .00 8,5 03, 882 .00 8,5 03, 882 .00 8,5 87, 431 .00 8,5 87, 431 .00 8,6 70, 980 .00 8,6 70, 980 .00 8,7 54, 529 .00 8,7 54, 529 .00 1 02, 547 ,87 8.0 0 1 02, 547 ,87 8.0 0

Sale on cash

8,8 38, 078

Total Cash Inflow Cash Outflow Other Cost of goos sold Selling and Marketin g Expense Gener al & Administr ative Expense Oper ating Cost (Spa) Oper ating Cost (Orchard)

8,8 38, 078

206 ,28 0.0 0

209 ,16 6.0 0

212 ,05 2.0 0 34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 2,4 92, 642 .79

214 ,93 8.0 0 70, 405 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 2,2 06, 009 .59

217 ,82 4.0 0 66, 705 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 2,2 32, 184 .29

220 ,71 0.0 0 34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 2,2 67, 060 .49

223 ,59 6.0 0

226 ,48 2.0 0

229 ,36 8.0 0

232 ,25 4.0 0

235 ,14 0.0 0

238 ,02 6.0 0

3,3 42, 520 .37

34, 34, 000 000 .00 .00 184 184 ,79 ,79 3.8 3.8 1 1 378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42 2,4 2,4 42, 67, 513 578 .39 .09

34, 34, 000 000 .00 .00 184 184 ,79 ,79 3.8 3.8 1 1 378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42 2,2 2,3 92, 17, 125 189 .19 .89

477 34, 34, 34, 34, ,11 000 000 000 000 0.0 .00 .00 .00 .00 0 184 184 184 184 2,2 ,79 ,79 ,79 ,79 17, 3.8 3.8 3.8 3.8 525 1 1 1 1 .72 378 378 378 378 4,5 ,50 ,50 ,50 ,50 42, 0.0 0.0 0.0 0.0 000 0 0 0 0 .00 796 66, 66, 66, 66, ,44 370 370 370 370 5.0 .42 .42 .42 .42 4 28, 2,3 2,3 2,3 2,4 236 42, 67, 92, 17, ,71 254 319 383 448 0.2 .59 .29 .99 .69 4

Tax Expense

121

Total Cash Outflow Net Cash from Operating Activities Cash provided from Investme nt Activites Cash Inflow Sale Equipme nt Total Cash Inflow Cash Outflow Purcha sed Land & Building Purcha sed Tools & Equipme nt in office supplier Purcha sed Machine and tool in plant Purcha sed equipmen ts & Spa

3,3 12, 457 .62 5,5 25, 620 .38

3,3 40, 408 .32 5,5 81, 218 .68

3,3 68, 359 .02 5,6 36, 816 .98

3,1 21, 016 .82 4,9 65, 120 .18

3,1 46, 377 .52 5,0 23, 308 .48

3,1 51, 434 .72 5,1 01, 800 .28

3,1 79, 385 .42 5,1 57, 398 .58

3,2 07, 336 .12 5,2 12, 996 .88

3,2 35, 286 .82 5,2 68, 595 .18

3,2 63, 237 .52 5,3 24, 193 .48

3,2 91, 188 .22 5,3 79, 791 .78

3,3 19, 138 .92 5,4 35, 390 .08

38, 935 ,62 7.0 0 63, 612 ,25 1.0 0

122

Purcha sed Aroma Room Purcha sed Thai Massage Room Purcha sed Foot Spa Room Purcha sed Sauna Room Purcha sed Hot tub Room Purcha sed Bathroom Purcha sed Playgrou nd Equipme nts Purcha sed Accessori es Office Supply Total Cash Outflow Net Cash from Investme nt Activities Cash provided from Financial Activities Cash Inflow

123

Invest ment Total Cash Inflow Cash Outflow 959 968 ,33 ,10 4.6 7.3 9 4 976 ,87 9.9 8 882 ,01 9.1 1 890 ,62 5.2 6 897 ,92 6.1 8 906 915 ,69 ,47 8.8 1.4 2 7 10, 924 933 941 950 187 ,24 ,01 ,78 ,56 ,34 4.1 6.7 9.4 2.0 0.4 1 6 0 5 7

Divide nd paid Total Cash Outflow Net Cash from Financial Activities Net Cash Increase( Decrease) Cash Beginnin g of the Month Cash Ending of the Month Year 3

Fe Jan b Cash provided from operating activities Cash Inflow 9,8 40, 666 9,8 40, 666

Ma Ap r r

Ma y

Jun

Jul

Au Se g p

Oc t

No De v c

To tal

Sale on cash Total Cash Inflow

10, 9,9 007 24, ,76 215 4 9,9 10, 24, 007 215 ,76

9,0 88, 725 9,0 88, 725

9,1 9,2 72, 55, 274 823 9,1 9,2 72, 55, 274 823

9,3 39, 372 9,3 39, 372

9,4 9,5 22, 06, 921 470 9,4 9,5 22, 06, 921 470

9,5 9,6 9,7 90, 73, 57, 019 568 117 9,5 9,6 9,7 90, 73, 57, 019 568 117

114 ,57 8,9 34 114 ,57 8,9

124

4 Cash Outflow Other Cost of goos sold Selling and Marketin g Expense Gener al & Administr ative Expense Oper ating Cost (Spa) Oper ating Cost (Orchard) 243 240 798 912 .00 34, 34, 000 000 .00 .00 184 184 ,79 ,79 3.8 3.8 1 1 378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42 2,6 2,6 71, 95, 016 215 .19 .09 3,5 75, 592 .42 6,2 65, 073 .58 3,6 02, 677 .32 6,3 21, 537 .68 246 686 .00 34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 2,7 19, 413 .39 3,6 29, 763 .62 6,3 78, 000 .38 249 570 .00 70, 405 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 2,4 31, 914 .99 3,3 81, 554 .22 5,7 07, 170 .78 252 456 .00 66, 705 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 2,4 57, 223 .89 3,4 06, 049 .12 5,7 66, 224 .88 255 342 .00 34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 2,4 91, 234 .29 3,4 10, 240 .52 5,8 45, 582 .48 258 261 228 114 .00 .00 34, 34, 000 000 .00 .00 184 184 ,79 ,79 3.8 3.8 1 1 378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42 2,5 2,5 15, 39, 433 632 .19 .09 3,4 37, 325 .42 5,9 02, 046 .58 3,4 64, 410 .32 5,9 58, 510 .68

34 308 264 266 269 272 142 000 886 772 658 2.0 .00 .00 .00 .00 0 34, 34, 34, 34, 000 000 000 000 .00 .00 .00 .00 477 ,11 0.0 0

184 184 184 184 2,2 ,79 ,79 ,79 ,79 17, 3.8 3.8 3.8 3.8 525 1 1 1 1 .72 378 378 378 378 4,5 ,50 ,50 ,50 ,50 42, 0.0 0.0 0.0 0.0 000 0 0 0 0 .00 796 ,44 5.0 4 2 06, 2,5 2,5 2,6 2,6 144 63, 88, 12, 36, ,00 830 029 228 427 2.9 .99 .89 .79 .69 6 66, 66, 66, 66, 370 370 370 370 .42 .42 .42 .42 3,4 91, 495 .22 6,0 14, 974 .78 3,5 18, 580 .12 6,0 71, 438 .88 3,5 45, 665 .02 6,1 27, 902 .98 3,5 72, 749 .92 6,1 84, 367 .08 42, 036 ,10 3.2 0 72, 542 ,83 0.8 0

Tax Expense

Total Cash Outflow Net Cash from Operating Activities Cash provided from Investme nt Activites

125

Cash Inflow Sale Equipme nt Total Cash Inflow Cash Outflow Purcha sed Land & Building Purcha sed Tools & Equipme nt in office supplier Purcha sed Machine and tool in plant Purcha sed equipmen ts & Spa Purcha sed Aroma Room Purcha sed Thai Massage Room Purcha sed Foot Spa Room Purcha sed Sauna Room Purcha sed Hot tub Room Purcha sed Bathroom

126

Purcha sed Playgrou nd Equipme nts Purcha sed Accessori es Office Supply Total Cash Outflow Net Cash from Investme nt Activities Cash provided from Financial Activities Cash Inflow Invest ment Total Cash Inflow Cash Outflow 934 943 ,85 ,32 5.6 5.2 7 8 951 ,79 4.6 9 851 ,17 0.2 5 860 ,02 8.3 6 871 ,93 2.0 0 880 888 ,40 ,87 1.6 1.2 2 3 10, 897 905 914 922 822 ,34 ,81 ,28 ,74 ,56 0.8 0.4 0.0 9.6 0.1 5 6 8 9 6

Divide nd paid Total Cash Outflow Net Cash from Financial Activities

127

Net Cash Increase( Decrease) Cash Beginnin g of the Month Cash Ending of the Month Year 4 Fe Jan b Cash provided from operating activities Cash Inflow 10, 843 ,25 4 10, 843 ,25 4 10, 926 ,80 3 10, 926 ,80 3 11, 010 ,35 2 11, 010 ,35 2 10, 091 ,31 3 10, 091 ,31 3 10, 174 ,86 2 10, 174 ,86 2 10, 258 ,41 1 10, 258 ,41 1 10, 341 ,96 0 10, 341 ,96 0 10, 425 ,50 9 10, 425 ,50 9 10, 509 ,05 8 10, 509 ,05 8 10, 592 ,60 7 10, 592 ,60 7 10, 676 ,15 6 10, 676 ,15 6 10, 759 ,70 5 10, 759 ,70 5 126 ,60 9,9 90 126 ,60 9,9 90 Ma Ap r r Ma y Jun Jul Au Se g p Oc t No De v c To tal

Sale on cash Total Cash Inflow Cash Outflow Other Cost of goos sold Selling and Marketin g Expense Gener al & Administr ative Expense

278 275 430 544 .00 34, 34, 000 000 .00 .00 2,2 2,2 87, 87, 081 081 .80 .80

281 316 .00 34, 000 .00 2,2 87, 081 .80

284 202 .00 70, 405 .00 2,2 87, 081 .80

287 088 .00 66, 705 .00 2,2 87, 081 .80

289 974 .00 34, 000 .00 2,2 87, 081 .80

292 295 860 746 .00 .00 34, 34, 000 000 .00 .00 2,2 2,2 87, 87, 081 081 .80 .80

349 298 301 304 307 700 632 518 404 290 4.0 .00 .00 .00 .00 0 477 34, 34, 34, 34, ,11 000 000 000 000 0.0 .00 .00 .00 .00 0 27, 2,2 2,2 2,2 2,2 444 87, 87, 87, 87, ,98 081 081 081 081 1.6 .80 .80 .80 .80 0

128

Oper ating Cost (Spa) Oper ating Cost (Orchard)

378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42 2,9 2,9 61, 85, 402 601 .99 .89 6,0 02, 899 .21 4,8 40, 354 .79 6,0 29, 984 .11 4,8 96, 818 .89

378 ,50 0.0 0 66, 370 .42 3,0 09, 800 .79 6,0 57, 069 .01 4,9 53, 282 .99

378 ,50 0.0 0 66, 370 .42 2,7 22, 301 .79 5,8 08, 861 .01 4,2 82, 451 .99

378 ,50 0.0 0 66, 370 .42 2,7 47, 610 .69 5,8 33, 355 .91 4,3 41, 506 .09

378 ,50 0.0 0 66, 370 .42 2,7 81, 621 .09 5,8 37, 547 .31 4,4 20, 863 .69

378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42 2,8 2,8 05, 30, 819 018 .99 .89 5,8 64, 632 .21 4,4 77, 327 .79 5,8 91, 717 .11 4,5 33, 791 .89

378 378 378 378 4,5 ,50 ,50 ,50 ,50 42, 0.0 0.0 0.0 0.0 000 0 0 0 0 .00 796 66, 66, 66, 66, ,44 370 370 370 370 5.0 .42 .42 .42 .42 4 34, 2,8 2,8 2,9 2,9 406 54, 78, 02, 26, ,24 217 416 615 814 2.6 .79 .69 .59 .49 4 5,9 18, 802 .01 4,5 90, 255 .99 5,9 45, 886 .91 4,6 46, 720 .09 5,9 72, 971 .81 4,7 03, 184 .19 6,0 00, 056 .71 4,7 59, 648 .29 71, 163 ,78 3.2 8 50, 686 ,55 8.4 2

Tax Expense

Total Cash Outflow Net Cash from Operating Activities Cash provided from Investme nt Activites Cash Inflow Sale Equipme nt Total Cash Inflow Cash Outflow Purcha sed Land & Building

129

Purcha sed Tools & Equipme nt in office supplier Purcha sed Machine and tool in plant Purcha sed equipmen ts & Spa Purcha sed Aroma Room Purcha sed Thai Massage Room Purcha sed Foot Spa Room Purcha sed Sauna Room Purcha sed Hot tub Room Purcha sed Bathroom Purcha sed Playgrou nd Equipme nts Purcha sed Accessori es Office Supply

130

Total Cash Outflow Net Cash from Investme nt Activities Cash provided from Financial Activities Cash Inflow Invest ment Total Cash Inflow Cash Outflow

Divide nd paid Total Cash Outflow Net Cash from Financial Activities Net Cash Increase( Decrease) Cash Beginnin g of the Month Cash Ending of the Month Year 5

1,0 1,0 36, 44, 491 960 .05 .66

1,0 53, 430 .28

952 ,80 5.6 3

961 ,66 3.7 4

973 ,56 7.3 8

982 990 ,03 ,50 7.0 6.6 0 1

12, 998 1,0 1,0 1,0 042 ,97 07, 15, 24, ,18 6.2 445 915 385 4.9 3 .84 .46 .07 3

Fe Jan b

Ma Ap r r

Ma y

Jun

Jul

Au Se g p

Oc t

No De v c

To tal

131

Cash provided from operating activities Cash Inflow 11, 845 ,84 2 11, 845 ,84 2 11, 929 ,39 1.0 0 11, 929 ,39 1.0 0 12, 012 ,94 0.0 0 12, 012 ,94 0.0 0 11, 093 ,90 1.0 0 11, 093 ,90 1.0 0 11, 177 ,45 0.0 0 11, 177 ,45 0.0 0 11, 260 ,99 9.0 0 11, 260 ,99 9.0 0 11, 344 ,54 8.0 0 11, 344 ,54 8.0 0 11, 428 ,09 7.0 0 11, 428 ,09 7.0 0 11, 511 ,64 6.0 0 11, 511 ,64 6.0 0 11, 595 ,19 5.0 0 11, 595 ,19 5.0 0 11, 678 ,74 4.0 0 11, 678 ,74 4.0 0 11, 762 ,29 3.0 0 11, 762 ,29 3.0 0 1 38, 641 ,04 6.0 0 1 38, 641 ,04 6.0 0

Sale on cash

Total Cash Inflow Cash Outflow Other Cost of goos sold Selling and Marketin g Expense Gener al & Administr ative Expense Oper ating Cost (Spa) Oper ating Cost (Orchard)

313 310 062 176 .00 34, 34, 000 000 .00 .00 184 184 ,79 ,79 3.8 3.8 1 1 378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42 3,2 3,2 46, 71, 843 042 .36 .26

315 948 .00 34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 3,2 95, 241 .16

318 834 .00 70, 405 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 3,0 07, 742 .16

321 720 .00 66, 705 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 3,0 33, 051 .06

324 606 .00 34, 000 .00 184 ,79 3.8 1 378 ,50 0.0 0 66, 370 .42 3,0 67, 061 .46

327 330 492 378 .00 .00 34, 34, 000 000 .00 .00 184 184 ,79 ,79 3.8 3.8 1 1 378 378 ,50 ,50 0.0 0.0 0 0 66, 66, 370 370 .42 .42 3,0 3,1 91, 15, 260 459 .36 .26

226 333 336 339 341 258 264 150 036 922 8.0 .00 .00 .00 .00 0 34, 34, 34, 34, 000 000 000 000 .00 .00 .00 .00 477 ,11 0.0 0

184 184 184 184 2,2 ,79 ,79 ,79 ,79 17, 3.8 3.8 3.8 3.8 525 1 1 1 1 .72 378 378 378 378 4,5 ,50 ,50 ,50 ,50 42, 0.0 0.0 0.0 0.0 000 0 0 0 0 .00 66, 66, 66, 66, 370 370 370 370 .42 .42 .42 .42 796 ,44 5.0 4

Tax Expense

38, 3,1 3,1 3,1 3,2 326 39, 63, 88, 12, ,52 658 857 055 254 7.1 .16 .06 .96 .86 6

132

Total Cash Outflow Net Cash from Operating Activities Cash provided from Investme nt Activites Cash Inflow Sale Equipme nt Total Cash Inflow Cash Outflow Purcha sed Land & Building Purcha sed Tools & Equipme nt in office supplier Purcha sed Machine and tool in plant Purcha sed equipmen ts & Spa

4,2 20, 683 .59 7,6 25, 158 .41

4,2 47, 768 .49 7,6 81, 622 .51

4,2 74, 853 .39 7,7 38, 086 .61

4,0 26, 645 .39 7,0 67, 255 .61

4,0 51, 140 .29 7,1 26, 309 .71

4,0 55, 331 .69 7,2 05, 667 .31

4,0 82, 416 .59 7,2 62, 131 .41

4,1 09, 501 .49 7,3 18, 595 .51

4,1 36, 586 .39 7,3 75, 059 .61

4,1 63, 671 .29 7,4 31, 523 .71

4,1 90, 756 .19 7,4 87, 987 .81

4,2 17, 841 .09 7,5 44, 451 .91

49, 777 ,19 5.9 2 88, 863 ,85 0.0 8

133

Purcha sed Aroma Room Purcha sed Thai Massage Room Purcha sed Foot Spa Room Purcha sed Sauna Room Purcha sed Hot tub Room Purcha sed Bathroom Purcha sed Playgrou nd Equipme nts Purcha sed Accessori es Office Supply Total Cash Outflow Net Cash from Investme nt Activities Cash provided from Financial Activities Cash Inflow Invest

134

ment Total Cash Inflow Cash Outflow 1,1 1,1 36, 44, 395 864 .18 .79 1,1 53, 334 .41 1,0 52, 709 .76 1,0 61, 567 .87 1,0 73, 471 .51 1,0 1,0 81, 90, 941 410 .13 .74 13, 1,0 1,1 1,1 1,1 414 98, 07, 15, 24, ,28 880 349 819 289 4.5 .36 .97 .59 .20 0

Divide nd paid Total Cash Outflow Net Cash from Financial Activities Net Cash Increase( Decrease) Cash Beginnin g of the Month Cash Ending of the Month

135

Year 1 Jan Asset Current Asset 79 2,3 85. 35 792 ,38 5.3 5 7 92 ,3 85 .3 5 79 2,3 85. 35 7 92 ,3 85 .3 5 7 92 ,3 85 .3 5 79 2, 38 5. 35 7 7 92 92, ,3 38 85 5.3 .3 5 5 7 92 ,3 85 .3 5 7 92 ,3 85 .3 5 79 2,3 85. 35 9, 508 ,62 4.2 0 Feb M ar Ap r M ay Ju n Au Jul g Se p O ct N ov De c To tal

Cash Total Current Asset Fixed Asset

Purchased Land & Building Purchased Tools & Equipment in office supplier Purchased Machine and tool in plant Purchased equipments & Spa Purchased Aroma Room Purchased Thai Massage Room Purchased Foot Spa Room Purchased Sauna Room Purchased Hot tub Room

2 0,71 0,40 0.00 217, 375. 00 726, 200. 00 1 4,95 9,04 6.00 647, 850. 00 727, 930. 00 694, 000. 00 5,28 0,90 0.00 5,28 0,90 0.00

136

Purchased Bathroom Purchased Playground Equipments Purchased Accessories Accumulate d Depreciation Office Supply Liabilities & Owner'sEqui pties Liabilities Account Payable Total Liabilities Owner's Equipties Investment Retain Earning Total Owner's Equipties Total Liabilities & Owner's Equipties

2,14 1,76 0.00 16,5 00.0 0 1,35 2,16 0.00


32,1 09.8 0

32,1 09.8 0

32,1 09.8 0

32, 10 9.8 0

32, 10 9.8 0

32, 10 9.8 0

32, 109 .80

32, 109 .80

32, 10 9.8 0

32, 10 9.8 0

32, 10 9.8 0

32,1 09.8 0

385 ,31 7.5 6

Year 2 Asset Current Asset Cash Total Current Asset

Jan

Feb

M ar

Ap r

M ay

Ju n

Au Jul g

Se p

O ct

N ov

De c

To tal

Fixed Asset

137

Purchased Land & Building Purchased Tools & Equipment in office supplier Purchased Machine and tool in plant Purchased equipments & Spa Purchased Aroma Room Purchased Thai Massage Room Purchased Foot Spa Room Purchased Sauna Room Purchased Hot tub Room Purchased Bathroom Purchased Playground Equipments Purchased Accessories

32,7 02.4 8

32,7 02.4 8

32, 70 2.4 8

32, 702 .48

32, 702 .48

32, 702 .48

32, 70 2.4 8

32, 70 2.4 8

32, 70 2.4 8

Accumulate d Depreciation Total Fixed Asset Total Asset Liabilities & Owner'sEqui pties Liabilities Account Payable

32, 70 32,7 2.4 02.4 8 8

392 32,7 ,42 02.4 9.7 8 0

138 Total Liabilities Owner's Equipties Investment Retain Earning Total Owner's Equipties Total Liabilities & Owner's Equipties

Year 3 Asset Current Asset Cash Total Current Asset

Fixed Asset

Purchased Land & Building Purchased Tools & Equipment in office supplier Purchased Machine and tool in plant Purchased equipments & Spa Purchased Aroma Room Purchased Thai Massage Room Purchased Foot Spa Room Purchased

139

Sauna Room Purchased Hot tub Room Purchased Bathroom Purchased Playground Equipments Purchased Accessories
Accumulated Depreciation Total Fixed Asset Total Asset Liabilities & Owner'sEqui pties Liabilities Account Payable Total Liabilities Owner's Equipties Investment Retain Earning Total Owner's Equipties Total Liabilities & Owner's Equipties

32,7 02.4 8

32, 32, 32, 32, 32, 392 32,7 70 32,7 70 32, 32, 32, 70 70 70 32,7 ,42 02.4 2.4 02.4 2.4 702 702 702 2.4 2.4 2.4 02.4 9.7 8 8 8 8 .48 .48 .48 8 8 8 8 0

Jan

Feb

M ar

Ap r

M ay

Ju n

Au Jul g

Se p

O ct

N ov

De c

To tal

Year 4 Asset Current Asset Cash

140 Total Current Asset

Fixed Asset

Purchased Land & Building Purchased Tools & Equipment in office supplier Purchased Machine and tool in plant Purchased equipments & Spa Purchased Aroma Room Purchased Thai Massage Room Purchased Foot Spa Room Purchased Sauna Room Purchased Hot tub Room Purchased Bathroom Purchased Playground Equipments Purchased Accessories

Accumulate d Depreciation Total Fixed Asset Total Asset

32,7 02.4 8

32,7 02.4 8

32, 70 2.4 8

32 7 02.4 75

32, 70 2.4 8

32, 702 .48

32, 702 .48

32, 702 .48

32, 70 2.4 8

32, 70 2.4 8

32, 70 2.4 8

32,7 02.4 8

392 ,42 9.7 0

141 Liabilities & Owner'sEqui pties Liabilities Account Payable Total Liabilities Owner's Equipties Investment Retain Earning Total Owner's Equipties Total Liabilities & Owner's Equipties

Jan

Feb

M ar

Ap r

M ay

Ju n

Se p

O ct

N ov

De c

To tal

Au Jul g

Year 5 Asset Current Asset Cash Total Current Asset

Fixed Asset

Purchased Land & Building Purchased Tools & Equipment in office supplier Purchased Machine and tool in plant Purchased equipments & Spa Purchased Aroma Room

142

Purchased Thai Massage Room Purchased Foot Spa Room Purchased Sauna Room Purchased Hot tub Room Purchased Bathroom Purchased Playground Equipments Purchased Accessories

49,1 90.5 6

49,1 90.5 6

49, 19 0.5 6

49,1 90.5 6

49, 190 .56

49, 190 .56

49, 19 0.5 6

49, 19 0.5 6

49, 19 0.5 6

Accumulate d Depreciation Total Fixed Asset Total Asset Liabilities & Owner'sEqui pties Liabilities Account Payable Total Liabilities Owner's Equipties Investment Retain Earning Total Owner's Equipties Total Liabilities & Owner's Equipties

49, 19 49, 0.5 190 6 .56

590 49,1 ,28 90.5 6.7 6 0

143

Chapter 8 Risk management

Risk
1 2 Environment Environment

Description
Risk of Natural disaster such as fire, flood and drought. Plant diseases

Solution
Insurance Provide sufficient protection. Employ a team of researchers to find the way to protect. Accept Try to reduce the cost of the orchard to offer a smaller cheaper package. Register a patent. Protect some of main idea as the secrete. The team of experts to examine carefully the quality and safety. Give worker some of fruit and let them bring it to their home. And make fruit ice cream and smoothies as a welcome drink. Employment contract must be cautious about the firms secrete. HR has to check and select outsource trainer carefully. Monitor and analyze the cause to find the solution. When we know which pert that cause this problem, then try to reduce cost. Establishment of secondarily promotion plan.

3 4

Economic Economic

Oil prices Fluctuations in prices affect the cost of the customer. Stolen ideas

Competition

Credibility

Raw material

May have chemical contamination while we tell customer that we are a chemical-free spa. Shortage of fruit from the orchard.

Some employee sell the most important secrete Inefficient outsources lecturer in training orchard worker. Short-term cash flow problem. Less of liquidities.

10 11

12

Failure in attaching target group.

144 16 Steal The worker might steals fruit to sell out of area. We check the fruit out of area orchard and fruit to use in the spa. To record the number of fruit and process are very carefully. For building customer loyalty, we are given for some remain fruit to back home in the evening and sharing allocations as appropriate. To transform basket design small and managing to divide of channel packing in the basket for number of fruit to appropriately.

17

Cost

Loss profit because for some situation and some customer have to keep or being fruit more than fix for fruits. To make cost per head are increase forecast before.

18

Consumer Behaviors

The trend for making spa is decline.

We push to growth of orchard for short time. To increase for the customer who want to visit the orchard for our one strategy. We are active to promote and increase for difference orchard. To reverse trend of the general and we have to focus on using for the new technology more than naturalism.

19

Technology

For the Spa equipment that they are update trend very quickly make to our spa have to disadvantage for the new competitor such as: Costs and update for equipment.