Beruflich Dokumente
Kultur Dokumente
Preface
This Project is a part of 1203302 Project Feasibility Study and Evaluation Course
in the second semester of 2010. In this project is studying the feasibility of flower shop
business in Chiang Rai, which is include generally of flower shop business, management
in flower shop business, competition analysis and marketing feasibility, the technical
process in flower shop business, the financial feasibility of flower shop business, and risk
of flower shop business.
This project makes everyone who interested to get knowledge and information
about flower shop business before make decision to investment, including preoperational
process and operation process of flower shop business, for the benefit to investment and
profit of doing this flower shop business.
We expect that our project will provide benefit more and more interested person,
more over, if they are any error in this project or whatever, our ground made an apology
at this opportunity.
Group members
Miss Pattama Manotham
Miss Waraporn Narin
Miss Sarunya Songkwamjalearn
Miss Eun Ji Kim
Miss Nutcha Piyaman
b
Content
Preface .............................................................................................................................................. a
Content ............................................................................................................................................ b
Chapter 1 Introduction..................................................................................................................... 1
1.1Background and Significance of the project........................................................................... 2
1.2 Project objectives................................................................................................................... 3
1.3 Benefits of project ................................................................................................................. 3
1.4 Operations methods ............................................................................................................... 3
1.5 Time frame of study .............................................................................................................. 5
Chapter 2 Industry Profile ............................................................................................................... 6
2.1 Nature of Industry.................................................................................................................. 7
2.2. Situation of Industry ............................................................................................................. 8
2.3 Product and Service ............................................................................................................. 11
2.3.1 Product.......................................................................................................................... 11
2.3.2 Service .......................................................................................................................... 13
2.4 Vision ................................................................................................................................. 14
2.5 Mission ................................................................................................................................ 14
2.6 Strategy ................................................................................................................................ 14
2.6.1Corporate Level ............................................................................................................. 14
2.6.2 Business level ............................................................................................................... 15
2.6.3 Business Strategy.......................................................................................................... 16
2.6.4 Functional Strategy....................................................................................................... 16
Chapter 3 Marketing Feasibility Study ......................................................................................... 18
3.1 Marketing Analysis ............................................................................................................. 19
3.1.1 General Environment Analysis..................................................................................... 19
3.1.2 Competition Analysis (3C Analysis) ............................................................................ 21
3.2 STP Analysis ....................................................................................................................... 24
3.2.1 Market Segmentation.................................................................................................... 25
3.2.2 Target analysis .............................................................................................................. 25
3.3.3 Position Analysis .......................................................................................................... 25
3.3 Marketing Mix Strategy ...................................................................................................... 26
3.3.1 Product strategy ............................................................................................................ 26
3.3.2 Price strategy ................................................................................................................ 27
3.3.3 Place Strategy ............................................................................................................... 27
c
Chapter 1 Introduction
2
The rate of consumption rose higher in Thailand and make price flowers from the
normal timing up to several times both the general store and the cash market. This is an
open flower shop investment need to clearly defined customer groups. To find a suitable
location but there are some who look at your doorstep as a basis.
Then create own flower shop, the target group in the right neighborhood.
However, no matter which side view is selected. Important not to overlook before
opening flower shop is “property owner the power flowers”, employers should have a
flower shop is “patience” Both in need patience waiting customers entrance the shop
,patience with the various requirements of customers and residential wait s profit Which
the investment business. So if we hope to return capital to within 2-3 month impossible
precisely.
2. To study
management
in Flower
shop in
Chiangrai
3. To study
competition
analysis and
marketing
feasibility.
4. To study
the technical
process in
flower shop.
5. To study
the financial
feasibility of
flower shop
6. To study
and analysis
risk of a
flower shop
in Chiang
Rai.
. 7. To
Summary the
feasibility of
a flower
shops in
Chiang Rai.
6
Figure 2.1 Graph show a customer purchase popular a product on Valentine's day2009
9
From the graph to see that in the past year, Valentine's Day 2009 is still prefer
sending flowers than the admin on Valentine's Day still popular flowers more than
chocolate which in most cases it is. Flowers, roses and survey found that, during the
Valentine rose increased from normal to 90% of this, it makes a price expensive an also
an in Valentine day. (Mr. Ronnachai Singkam, ;Positioning Magazine 2009).There are
also many other important occasions that most customers prefer to buy flowers as a gift,
on new year's day, mother's day and graduation day major religious traditions. Where in
city of Chiang Rai province cold and the Festival of flower name it is a “Chiangrai flower
festival” has a famous of Chiangrai province.
This year, expect the ordering flowers fresh agree than previous year due to
holidays and Chinese new year day Festival, which if Valentine's day this year with
weekday Purchase amount will be higher, but the merchant still ordered flowers usually
Some commands are normally used to command the during the Festival, Valentine's day
(Manager new,2009)
Flower Festival
Chiang Rai Flower Festival is held during the end of December to January every
year to promote the flower in Chiang Rai, promote flower growing business in Chiang
Rai and tourism promotion for make the revenue of flower shop business increasingly.
Flower shop is part of the flowers promotion in Chiang Rai.
Thailand has a flower exhibition in many places and many provinces have been
organized flower festival especially in Northern which is the area of flower growing
center in the country. Bangkok is one of the flowers exhibited various interesting by
bringing flowers from overseas to come and show the Thai people are interested. Flower
shop has more strategy for customer follow customer needs now which is the various
flower arrangements. Flower arrangements follow customer need and customer service to
arrange the flowers in such work. It is part of the increased revenue to the florist.
Experience the colorful world in The Florist: Life with Flowers exhibition, which
features signature creations of eight Thai expert florists whose passion, family and fate all
has played a part in their creativity. Their inspired stories and ideas of living are told
through their flower pieces. Plus, learn secret tips and unique techniques from acclaimed
florists and see how to survive in the service business of flower arrangement, along with
facts and trivia from flower arranging history, language of flowers, tools used in flower
arrangement and also the economic report on the floral business.
Admire 8 different styles of flower arrangements by eight leading Thai florists while
taking note of their work process through multimedia presentations. From 7 December
2010 – 1 February 2011, TCDC Resource Center will come alive with a weekly
arrangement of colorful flowers and exotic plants by creative floral designers
11
2.3.1 Product
\
Flower vase Flower Bouquet
Wreath flower
Basket flower
12
2.3.2 Service
Fairies Florist to create a good service to customers and to provide the service is
awesome, we will make a difference to the service, which will have to take care of
customers sincerely and Fairies Florist service about a arrange a flowers that adorn many:
1. Bouquet
Available in multiple formats, all round bouquet bunch close exposure to a
bouquet that is suitable for use in the opportunity to congratulate and special days such as
graduation day Valentine's Day, etc.
2. Vase
As in the shape of a vase shape height and shape a triangle is shorter that the vase
is ideal for displaying nice example, opening a new shop, enlargement etc.
3.Basket
Baskets arrange with many both basket flower gift basket, which suit to visit
sickness Date of birth or during the New Year.
4. Wreath
The flower is necessary for funeral because the flowers can be used in place of
glorious sorry, and to commemorate the death in our shop, the wreath differently from the
market, which may have a format of Japan and Korea comes to mix different from other
restaurants, but continues to highlight the format of the circle
2.4 Vision
To become to a famous arranging and decoration in Chiangrai.
14
2.5 Mission
To have personnel with quality portfolio of building designs Bouquet of flowers,
flowers in different jobs, there is a wide variety of gifts, quality and best service to
customers
2.6 Strategy
2.6.1Corporate Level
“Fairies Florist” is the new business that will opening in Chiang Rai and will
know in the market. It is the reason that our business use growth strategy for adoption
with our business. This strategy can improve “Fairies Florist” that has a famous in
Chiang Rai. The growth of business depends with customer in Chiangrai. There’re
classifying a group of customer.
The target group of our business will stress the middle class and higher class
of customer and both of the group of customer are our unit of business strategy.
For strategy can improve the growing up by “horizontal expansion” so horizontal
expansion tends to cut costs because the new products can be sold through the same
distribution pipe or channels such as product of gift and card, model of flower and flower
with gourmet chocolate etc. Fairies Florist shop will use an equipment to support in
decoration a flower such as A bouquet of fresh flowers decorated with glass bottle
Wineglass coffee The multi color ta-kraw rattan etc. The strategy that we adapt to use
with flower shop business and can lead business to be growth and increase profits in
finally.
should be flexible for each of unit in the manufactory. So Fairies Florist shop would to
use the quality resource both of labor and material for the positive image of our
business might be attract amount of customer by “Word of mouth”. Then will
developing about lack a knowledge with the flower setting and raw material in domestic
to a broadly for reduce a problem for manufactory expend and cost.
Functional Strategy
Marketing strategy
Fairies Florist shop to concern with any unit of manufactory because of any
unit of manufactory have an important thing for efficiency of strategy.
• Product strategy
The production depend on satisfy and flexibility with the customer.
The product have a variety pattern and the customer could be select for satisfy.
Create branding and logo, for to increase brand image, and make customer easy to
remember. We use the best of raw material for productivity and creation to develop
product.
• Price strategy
Setting price depend with the product quality and the nearest with the
pricing of competitor.
The rate of setting price = Variable cost + Fix cost * 4 (general formula calculating for
price of flower)
• Place strategy
Place to invest city Chiang Rai, a location that is close to the source of raw
materials, such as tulips, lilies, orchids varieties etc.
Have a requirement but no business open less shop investment located next to the road
the Super-Highway
Near the bank, which is to come and feel the customer passes through which the customer
target groups.
• Promotion strategy
o Fairies Florist shop would to make a consumer loyalty such as “Member
Card” for discount 5% for Fairies Florist shop member.
17
o Fairies Florist shop would to like a package for event to discount sale.
o All a birthday anniversary of members Fairies Florist shop would to make a
gift voucher for member card.
Finance Strategy
o The trend of florist shop growing in now a day because of the flower setting is
the low cost business and not a difficult thing for new entrepreneur. Moreover
the rates of return of investment depend with location creation customer and
the smart planner of entrepreneur.
18
Chapter 3
Technological factors
Technological is one factor which can help flower shop business for good
customer service. Technology equipment that we using in flower shop will include
telephone, it can easy and faster to communicate with customers. Internet, we have our
flower shop website which shows information about our flower shop and advertisement.
Customer can see real product picture for choosing. They can order product and they can
contact us by email on our website. Computer, we have calculation program. It can
reduce time of customer. Therefore, it can create competitive advantage for helping our
business. It can reduce production costs. Then, it helps to manage and communicate
faster, also make to response customers need for more efficiently.
Environment factor
Weather is main factor of flower because it affects to flower harvest. Some flower
has bad harvest which is not enough with customer demand. Therefore, we must order
flower import from foreign country. In this year, product of foreign is not good because
effect of Global warming which causes lack of flower so it affect price of flower. The
number flower harvest decrease and there are many festivals so it affect increasingly
demand of customer.
Economic Factor
Economic of Thailand is affects to flower shop in some situation. It cause of
unemployed problem so most of people have not purchasing power. Oil price increase; it
directly affects everything, including transportation fee also increase so it causes high
cost but get low profit.
20
Expected inflation rate is higher than the average level basis per 1.0 in quarter
2/2553 from 0.4 percent in the first quarter and expects to increase begins near ceiling
frame inflation target of the Bank of Thailand at 3.0 during the spring of the basic rate of
inflation is a point at the Bank of Thailand country is often used to track inflation to
decisions about policies. By framing the inflation target 0.5-3.0
Overall research center in Thailand k-bank 2553 expected rate of inflation in general
may be increased to approximately 3.0-4.0 from reducing 0.9 percent in 2009, while the
basic inflation rate may be increased 1.5-2.0 percent higher than in the year 2009 by 0.4
inflation higher this year, mainly as a result of the accommodation price oil and food
prices.
So, among the many pressure to a condition subsequent that prices tend to rise.
Business-SMEs have prepared solutions and strategies to improve the acutely in many
aspects. (By Kasikorn-analysis, info@ksmecare.com)
Customer analysis
Customer size
Chiang Rai is the northernmost province of Thailand, 785 kilometers from
Bangkok. It is an adjacent to Myanmar and Laos on the north, Phayao and Lampang on
the south, Laos on the east and Chiang Mai on the west. The population of Chiang Rai is
1,194,933 (end Dec 2009) with 588,850 males and 606,083 females according to Chiang
Rai Statistical Office. It is also that the total population includes only permanent
residents. Chiang Rai is expected to develop more and more.
2008 2009
Total male female total male female
Chiang Rai
1,227,317 606,775 620,542 1,194,933 588,850 606,083
Province
Non-municipal
1,004,102 499,554 504,548 892,788 442,972 449,816
area
Competition Analysis
Flower shop business a competitive, open restaurant this is different from the past
that said, “I'd like to open flowers are just little capital is opened” but we must have
surely expertise flowers both persistence using a design idea and communicate the
business interface. Because of the bouquet of flowers business is high risk That most
shops in Chiang Rai province, is there a flower shop opened a little of that opens as the
flower stall has about 20 shop and they are both retailers and restaurants will open in
Sirikorn market central shop flowers of Chiang Rai province.
Therefore, the market of flowers of Chiang Rai is a competition that anyone designing
flowers have come and feel the customer more than they are of interest to the various
customer groups.
We are used a 5 competitors for competition analyze.
Table Figure: 3.2 Competition analyze
Queen flower
Product
Bouquets, vase flower, basket flower and
event setting
Price
Follow with the type of product ordered
100 until 10000 THB.
Place
Sirikorn market
Promotion
The customer can be order and delivery.
The customer can hire for special e.g.
Married ceremony
24
Karn Florist
Product
Bouquets, vase flower, basket flower and
setting flower for any chance.
Price
Follow with the type of product ordered
700 and more than.
Place
Behind Chiangrai Pra Cha Nu Kroh
hospital.
Family business
Promotion
Decrease price for special customer.
The customer can be order and delivery.
The customer can hire for special
Wanna florist
Product
Bouquets, vase flower, basket flower and
setting flower for and chance
Price
Follow with the type of product ordered or
follow customer requirement.
Place
Sirikorn market
Promotion
Discount on each festival such as
valentine, congratulation and other
festival
25
Bai-Sri Udomsilp
Product
Bouquets, vase flower, basket flower and
setting flower for any chance.
Price
Follow with the type of product ordered
or follow customer requirement.
Place
Sirikorn market
Promotion
Discount on each festival such as
valentine, congratulation and other
festival
12% 2%
Worker
Business
40%
Student
46%
Unemployee
http://www.thaienergydata.in.th
27
From graph workers in Chiang Rai province, divided 4 Resident statuses is the
current resident is labors are workers who wait for the season. Who is not in the labor
capacity 15 years old and the age of 15 years that each resident has a comparison between
men and women? Found that male workers than are currently labors women currently is
13.31% and in the health of workers in the labors age 15 is over, will see that health
workers, women are higher than men up to 65.99%, which in most cases, a health-related
work at home. Study Childhood and old age etc.
Products Services
Bouquet Layout funeral
Vase Wedding
Basket & Gift Event
Wreaths Delivery
o Fairies A 300
o Mini bouquet
o Fairies B 500
o Large bouquet mix &match
o Fairies C
o Extra bouquet mix& match 800
o card free
o Fairies D
o Special design bouquet 1000
/order
o card & accessory
o Vase A
o Mix& match 400
o Mini vase
30
o Vase B
o Mix & match 500
o Style vase
o Vase C
o Large vase 1,000
o Style
o Free card
o Florist Basket
o Mix & Match style 500
*If must add a doll 100 ฿
o Dolls
o Card
o personal use 1,000
o Health care
o Layouts funeral
o Fresh flowers in front of 6,500
31
o Pink A 15,000
o Sweet B
20,000
o Hi-class C 25,000
o Chill A 25,000
o Cool B 35,000
o Hotel C 40,000
o Card 15
• Advertising
“Fairies Florist” emphasizes advertising, shop, flower of strengths. This
will make our catalog what flowers and flowers mean that describes the format so that
customers see. The style and the flowers are not only seen in the shops and to advertise to
customers know us more to produce around asked the festival period, people prefer to
buy flowers for the catalog can be used to promote in Internet.
Figure 3.6 Catalog advertising
• Flower delivery
Delivery of flowers to shop our flowers are considered as value added
services that can increase the channels of a flowers delivery to facilitate customer how to
order via phone or the Internet, then we will deliver flowers to reach various functions
receive at the address they give a our shop and our services, send flowers, they get $ 800
price range and will send no more than a free shipment 10km but if in case the distance
beyond our adds more mail: 50 baht/ km in time 9.00-22.00
• Flower on internet
Business on internet now very popular we will find ways to make money
with us, and also helps reduce the cost of advertising. We also promote our flower
bouquets through the internet and are fast and convenient way to order customers. So
customers can pay by transfer of goods to the stores by the every bank.
• Member card
The flowers shop “Fairies Florist” The membership card for a discount to
customers in a variety of special occasions which customer membership card can be used
year per year. Although Fairies Florist would like to make a “Consumer loyalty”
0.8
0.7
0.6
0.5 Flower
0.4
Gift
0.3
Cholate
0.2
0.1
0
Ne w ye ar Vale ntine Congratulation We ding e ve nt Fude ral
Valentine's day is the average sales amount, more than 80 percent in a normal
day. Purchase selected statistics on gift highlights during the past year: Interview preview
From survey the Sirikorn market has data that each trade goods are sold not the same and
in each month, customer will have a different store, but if during the festivals of sales
profit a lot at one place. Therefore, we predict sales service flowers with average, each
year, and 20% of sales.
By assume from amount of people in city of Chiangrai we are concern a segment
of people with income and that is purchased or power buy, so has 46% of all people so
our target group.
34
Total 174,315 473,500 516,000 265,900 383,100 345,100 217,100 172,900 211,800 265,100 215,200 269,700 328,100 3,663,500
Fairies B
140,000 Fairies C
Fairies D
120,000 Vase A
Vase B
100,000 Vase C
Florist Basket
Whreats Flower
60,000 Whreats M ix
Sweet setB
Chill-up A
0 Cool B
Jan Feb Mar April May June July Aug Sep Oct Nov Dec Hotel C
Sale Card
35
Bouquet
Fairies A 300 3000 3300 1500 900 1500 900 900 1200 1500 1200 900 3000 19,800
Fairies B 500 4500 7500 2000 1500 2500 2000 2000 2000 2500 2500 2500 4000 35,500
Fairies C 800 12000 12000 2400 1600 1600 1600 1600 1600 2400 2400 2400 4800 46,400
Fairies D 1,000 5000 20000 2000 1000 1000 1000 1000 1000 2000 2000 3000 4000 43,000
Vase
Vase A 400 4000 4000 2400 2000 4000 4000 1200 2000 800 2000 1200 4000 31,600
Vase B 500 4000 5000 3000 2500 7500 4000 1500 2500 2000 2500 2000 5000 41,500
Vase C 1,000 5000 5000 2000 3000 5000 5000 3000 2000 2000 5000 1000 10000 48,000
Basket
Florist Basket 500 1000 7500 3500 5000 5000 5000 1500 1000 2500 1000 2500 5000 40,500
Gift Basket 1,000 20000 10000 5000 5000 5000 5000 5000 2000 5000 5000 5000 8000 80,000
Whreats
Whreats Flower 800 8000 4000 4000 16000 4000 4000 4000 4000 2400 1600 6400 8000 66,400
Whreats Mix 1,000 15000 8000 5000 20000 6000 5000 5000 3000 5000 5000 5000 5000 87,000
Layouts funeral 6,500 130000 65000 19500 97500 65000 65000 65000 52000 19500 6500 32500 32500 650,000
Wedding event
Pink set A 15,000 45000 75000 45000 45000 15000 15000 15000 45000 30000 15000 30000 15000 390,000
Sweet setB 20,000 40000 100000 60000 40000 60000 20000 20000 40000 40000 20000 40000 40000 520,000
Hi-class setC 25,000 50000 50000 25000 25000 25000 25000 25000 25000 25000 25000 25000 25000 350,000
Event outdoor
Chill-up A 25,000 75000 50000 25000 75000 75000 25000 25000 50000 25000 50000 50000 50000 575,000
Cool B 35,000 70000 70000 35000 35000 70000 35000 35000 35000 35000 35000 70000 70000 595,000
Hotel C 40,000 80000 80000 40000 80000 80000 40000 40000 40000 80000 40000 80000 80000 760,000
Card 15 6000 12000 3000 3000 3000 3000 3000 3000 3000 3000 3000 7500 52,500
total 174,315 577,500 588,300 285,300 459,000 436,100 265,500 254,700 312,300 285,600 224,700 362,400 380,800 4,432,200
Total 2012
Fairies A
140000 Fairies B
Fairies C
120000 Fairies D
Vas e A
100000 Vas e B
Vas e C
80000 Floris t Bas ket
Sale
ug
ct
n
ly
ov
il
b
ep
ne
ec
Cool B
pr
Ja
Fe
Ju
O
M
N
A
D
Ju
S
A
Hotel C
Month
Card
36
Total 174,315 628,500 903,300 340,200 518,000 628,100 281,500 256,700 343,700 314,600 293,200 390,600 569,100 5,467,500
Fairies A
Total sale 2013 Fairies B
Fairies C
Fairies D
250000
Vase A
Vase B
200000 Vase C
Florist Basket
Whreats Flower
Whreats Mix
100000
Layouts funeral
Pink set A
50000 Sweet setB
Hi-class setC
0 Chill-up A
Jan Feb Mar April May June July Aug Sep Oct Nov Dec Cool B
Hotel C
Month
Card
37
Fairies A
Total 2014 Fairies B
Fairies C
250000 Fairies D
Vase A
Vase B
200000 Vase C
Basket
150000 Florist Basket
Gift Basket
Sale
Whreats Flower
100000 Whreats Mix
Layouts funeral
50000 Pink set A
Sweet setB
Hi-class setC
0 Chill-up A
Jan Feb Mar April May June July Aug Sep Oct Nov Dec Cool B
Month Hotel C
Card
38
Fairies A
Total 2015 Fairies B
Fairies C
300000 Fairies D
Vase A
250000 Vase B
Vase C
200000 Florist Basket
Gift Basket
Sale
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Product purchase
Advertising 1,000 1,000 0 0 0 0 0 1,000 0 0 0 1,000 4,000
delivery & travel 1,000 1,000 500 500 1,000 500 500 500 500 500 1,000 500 8,000
Flower fresh 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 84,000
Staff event 0 0 0 0 7,500 0 0 0 0 0 0 1,500 9,000
Other expenses (equipment) 2,000 2,000 0 0 0 0 0 0 0 0 0 2,000 6,000
8,000 Advertising
Expend THB
4,000
Staff event
2,000
0 Other expenses
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC (equipment)
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Product purchase
Advertising 500 500 0 0 500 0 0 500 0 0 0 500 2,500
delivery & travel 2,000 1,500 500 500 1,500 500 500 500 500 500 500 1,000 10,000
TOTAL 21,000 23,500 8,500 7,500 20,500 7,500 7,500 8,000 7,500 7,500 7,500 32,317 158,817
20,000
18,000
16,000 Product purchase
Expend THB
14,000
Advertising
12,000
10,000 delivery & travel
8,000
6,000 Staff
4,000
2,000 Other expenses (equipment)
0
Bonus salary 0.5%
P
T
R
EC
B
N
R
V
N
G
Y
C
JU
FE
SE
JU
AP
O
A
JA
AU
D
M
N
M
Month
Product purchase
Advertising 500 500 0 0 0 0 0 500 0 0 0 1,000 2,500
delivery & travel 2,000 2,000 500 3,000 1,500 500 500 500 500 500 500 2,000 14,000
Staff 1,500 2,000 0 0 0 0 0 0 0 0 0 7,500 11,000
Flower fresh 7,000 10,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 87,000
Other expenses
4,000 8,000 4,000 0 4,000 0 0 0 0 0 0 4,000 24,000
(equipment)
Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 22,161 22,161
TOTAL 15,000 22,500 11,500 10,000 12,500 7,500 7,500 8,000 7,500 7,500 7,500 43,661 160,661
25,000
Expend THB
T
R
EC
B
N
R
V
N
G
Y
C
JU
FE
SE
JU
AP
O
A
JA
AU
D
M
N
M
Month
41
Product purchase
Advertising 1,000 1,000 0 0 0 0 0 500 0 0 0 1,500 4,000
delivery & travel 2,000 2,000 500 3,000 1,500 500 500 500 500 500 500 1,000 13,000
Staff 1,500 2,000 0 0 0 0 0 0 0 0 0 1,500 5,000
Flower fresh 10,000 10,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 10,000 93,000
Other expenses
4,000 8,000 4,000 0 4,000 0 0 0 0 0 0 4,000 24,000
(equipment)
30,000
Expend THB
Product purchase
20,000
Advertising
10,000 delivery & travel
0 Staff
P
T
R
EC
B
N
R
V
N
C
JU
FE
SE
JU
AP
O
A
JA
AU
D
M
N
M
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Product purchase
Advertising 0 1,000 0 0 0 0 0 500 0 0 0 2,000 3,500
delivery & travel 2,000 2,000 500 3,000 3,000 500 500 500 500 500 500 2,000 15,500
Staff 0 0 0 0 7,500 0 0 0 0 0 0 0 7,500
Flower fresh 10,000 10,000 7,000 7,000 10,000 7,000 7,000 7,000 7,000 7,000 7,000 10,000 96,000
Other expenses
10,000 10,000 0 5,000 10,000 0 0 0 0 0 0 10,000 45,000
(equipment)
Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 32052 32052
TOTAL 22,000 23,000 7,500 15,000 30,500 7,500 7,500 8,000 7,500 7,500 7,500 56,052 199,552
15,000 Advertising
Expend THB
5,000 Staff
0 Other expenses
(equipment)
JAN FEB MA AP MA JUN JUL AU SEP OC NO DE Bonus salary 0.5%
Month
42
3.6 Conclusion
Market summary “Florist Fairies” are expected to sell flowers found that service
each year. Result is explicit that the factors that make the flowers can be sold is a range
of important festivals, such as during January. We can service more than other goods
basket, because the new house is more merit and adult visitors etc; and also during
January and it has a high number of accidents occur. Are there possibilities in flowers for
funeral and during Valentine's popular range of flowers, including wedding and another
is in may range from an interview vendors in the market of flowers in the past determined
that range people marry much intervals may well, in the range of student graduation Mae
fah luang university.
Florist range etiquette that’s a “first day of the Buddhist Lent” is during July
through October. In addition, the other a sufficient range of sales as Mother's Day etc
And for December will be many events. Therefore, the year 2011 to see the sales will not
be very high because, since “Fairies Florist” Just as new flowers shop Therefore, we need
to increase sales20% per year. Although to cover costs for find a break even-point, and
bring other circulating factors within our store. In the next year and to expand business
opportunities to shop, flowers can be operated as possible.
43
Chapter 4
• Flower decoration
The main flowers are not limited to it or do this but the flowers, are
education and learn from our experience and knowledge to find primary and style in our
flowers. The main flowers, well it must make to come to your eyes and look beautiful
naturally we will take into consideration the main flowers by first, the proportion between
the heights of the container with flowers provide flowers. The first flowers which should
be higher than the vase 1.5-2 times the vase next, there's a balance. Which flowers is
category 2 is weight balance weight should be distributed equally to all parts. Other types
are image balance, distribute proportions balance flower, across the cluster, and what to
think about it is rhythm of color and subsequent is harmony that the relationship of the
element everything will must harmony and to see it. What is important is the contrast it is
creates dominant the catch eye. Then simply a matter of time intervals to help make
flowers livelier example gradient layer is chase is the size of the subject. Matching parts
simply selects the elements of an organized, consistent and finally, are useful
functionality is broken before that, they need to know the needs of customers if the layout
is the flowers to what purpose. In sight, or would like to describe what it is that both
health, preference, both the recipient and it is a requirement of the customer themselves.
Flower arrangement style
1 .Bouquet
The bouquet of flowers to choose from several different round bouquet bunch
bouquet of open and close a bouquet of long arrangement bouquet is suitable for an
opportunity to congratulate and think through and have direct access to each other,
especially Day range in Valentine's Day, birthdays, etc.
45
2. Vase
The format is a popular flower vase. Procurement tall shorts his round and round
edge of this flower so suitable occasion such as work stretching a new home, opening of
new stores. Show respect for the various occasions as birthdays, but on the occasion.
Rating given to it adults or partner has been Fairies Florist shop flower delivery in up to
700 Baht and send them to quickly
3. Wreath
Wreath is an assortment of flowers, leaves, twigs and/or various materials that is
constructed to resemble a ring. They are used typically as Christmas decorations to
symbolize the coming of Christ, also known as the Advent season in Christianity. They
are also used as festive headdresses as attire in ceremonial events in many cultures
around the globe. The circular shape of the wreath is seen as a common symbol of
eternity. The use of wreaths varies by culture, tradition and religions. Fairies Florist can
arrange wreath style and size, depending on statement customer want. Price of wreath
depends on size and flower type.
49
Fairies Wreath
4. Flower Basket
A flower basket is an arrangement or bouquet of flowers, which is presented in a
decorative basket that is usually made of straw or wood. Flower baskets can feature any
variety or assortment of flowers and other plants. They are typically given as gifts for
Mother's Day, Easter and Valentine's Day. The concept of the flower basket is part of a
larger art called floral design or floristry which is the art of using flowers and other plant
materials to create an aesthetically pleasing arrangement that balances color and shape.
Fairies Florist can arrange flower basket style and size follow customer want. Price of
flower basket depends on size and flower type.
50
Fairies Lilly
5. Basket Gift
Basket gift used many occasions such as get well soon, stay healthy and happy,
congratulations. Fairies Florist shop design special modern Baskets gift for impression of
receiver such as healthy basket gift. Moreover, it can decorate fresh flowers and dolls
which suitable with receiver. Fairies Florist has many basket gift types. Price is different
in each type. We have many materials that arrange in basket gift, depending on statement
customer want.
51
6. Card
Cards represent words or feelings of sender to receiver. Fairies Florist shop cards
are several styles and sizes. We offer a card which has special design, depending on
customer want.
Price/Detail
Hi-class wedding set package
• Arbor wedding
flowers 1 arbor
4.1.3 Location
Fairies Florist is on Superhighway Road, Tambon Wiang, Amphore Muang, and
Chiang Rai. It located on left hand side from Bangkok line and set near Kasikorn bank.
7 meters
20 meters
8 meters
56
First floor
The inside of store divides into 3 parts. First part, there is wide about 5
meters and height about 7 meters. This area is used as a decoration design management
and design work in all our flowers it contains the components; Table flowers are slippery
rubber sheet, sink soak in flowers, and where the aftermarket that important these
substantial fall in this room. Part 2 areas next to flower work room are the living area By
Bathroom by use area wide 2 meters height about 2.6 meter and stairs for the second
class. Part 3 that is area part of sell a product and service so we would to a comfortable to
buy a product.
20 meters
8 meters
Restroom of shop
Restroom
Stair
57
Second floor
In our second class is used as a store for storage devices, so that it will be
used for e-wen taengdokmai or during the Festival, and serve as a vacation, the employee
example, eat or for conferences or plan to develop business.
Kitchen furniture
built-in
Refrigerator
Cabinet
16meters Accessories
Conference table
Sofa
LCD TV
Board meeting
plan
5.5 meters
Facility management
Fairies Florist We will highlight areas in two main parts of flowers and a portion
of a home or a portion of which both privacy for flower shop.
58
Area of work
3M Nomad
carpet
Table
Set of shelves
lavatory or sink
Area of sales
Flower slave
Card showcase
Shop window
Accessory slave
Table & chair
Slide door
13 meters
Flower freezer
Door
Counter or
cashier
8 meters
59
4.1.5 Machine/Tools/Equipment
Table
Table for flowers arrange, observe the
height of the table, which can stand and
sit on the flowers and the width of the
table, wide enough for flowers landscape
or long and desk drawers are also stored
on the device and the tools to safely.
Thick wood and strong. Dimensions
depth 0.64 meters long 1.67 meters
height 0.77 meters
http://www.rama2hand.com
http://www.tarad.com/kronpreeya
60
Price 35,000
http://www.chonburispmart.com
Decoration hanging shelf
40 * 65 * 175 cm
Price 299
61
http://www.sunzoneholding.com
• Office
• Writer DVD-RAM/±R/±RW
• Fast Ethernet - 18.5" Active
Matrix TFT Color LCD
• Windows 7 Professional x64 -
All-in)
Price 21,630 (added vat 7% )
CASIO DR-240HT
• Features of calculator Casio
DR-240HT:
• Printable 2 colors (red for
negative-positive for black)
• Printing 3.5 lines per second.
• Monitor large numbers-for tax
calculation and printing out all
the prices include taxes not
included
Prices 3,200 Baht
Phone LG GT-8121TB
Price 1,500baht
Refrigerator
1 Door 4.9 Cue brand TOSHIBA
GR-B143Z
▪ Version GR-B143Z
▪ Capacity 4.9
▪ Iron grill rack The blockage
▪ A slope failure for placing bottles on
the side door.
▪ Inside the Cabinet, a beautiful new
design Convenience
▪ Handle on three strong points are
convenient and easy-to-use
▪ Black & white(PW)
Counter
It is the day to gain a Used as a space
for placing documents much
computers and office equipment.
Pieces 1 1.50 meter pieces 2 1.20
meter pieces 3 0.60 meters (corner)
http://www.aircraftcoffee.com
64
▪62*36*162
▪White color
Price 1990 baht
Power scissors
Price 190 baht
Compression Sprayers
▪1000 cc
Flower container
Price 150 baht
65
Paper A4
Clip Files
Size 240x350mm
Price 45 baht
Staple Max
Price 65 baht
Price 60 baht
Scissors
Price 75 baht
• Floral Subsidiary
Packaging
Mesh type , Non-woven sheet, Etc
Price 100 baht
Basket
Oasis
Price 15 baht
Flower boxes
Price 35 baht
Wire –
Floral wire, holding wire
Price 15 baht per 1m
Vases
Artificial[imitation] flower
Second floor
68
Price 20,000
Cabinet Accessories
Price 13,120
Conference table
Price 7,500
LCD TV Samsung
Price 12,900
Price 199
At Friaries Florist, we maintain highest standard in every single step beginning from
selecting flowers to delivery to the hands of recipients. Every flower is stored in our cold
storage in Chiangrai and from here only that we ship throughout customer in each local.
There is no other branch of Friaries Florist. Therefore we can maintain always maintain
the height quality for our products.
In the cold storage, we carefully feed our flowers with liquid nutrients to make them
grow while still budding, given both freshness and strength of the flowers. We have a
quality control delivery system which can track every flowers shipped from us through
more than 1,000 delivery agents in every provinces in Thailand. You can always make
sure your flowers will be in the recipients' hands freshly within 24 hours
30 minute
Transportation
We order the product from China , Chaingmai and local .The transportation
of product , we order from the fresh flower supplier of each local by network and
they will send their goods by bus in “Nim che seng co.Ltd.” or any method that
we committed together then we have to owned the money to them in the Bank.
http://www.lht.com.sg/images/logistic.jpg
Phone : 053-244801
Fax : 053-246934
Email : SERVICES@NIMTRANSPORT.COM
71
• Area of work
Table
Set of shelves
lavatory or sink
Flower slave
Card showcase
Shop window
Accessory slave
13 meters
Table & chair
Slide door
Flower freezer
Door
Counter or cashier
8 meters
72
The signboard of company order from the shop of type of sign Mr. Sutus Kosana
board is stainless and color is pink and hard pink color. The size of background for set the
font wide is about 1meters and height 3.5 meters, and background color is light brown.
The Stainless billboard is suitable for big size billboard and has durable of company’s
billboard. The billboard plant by the light board and price is 4,000 Baht. The font size use
20 inches, there are 2 sizes include big font size use 2 words and small font size 12
words. The price of big font size 8,000 Baht per capital word and small font size is 2,000
Baht per capital word. The logo wide 30 inches and high 20 inches and the price are
4,000 Baht. Total are equal 44,000 Baht. The prices are includes service.
equal to17.5 square meters. Then calculate be square centimeter equal 17,500 square
centimeters. Calculate the billboard tax. The billboard has all English font rates 700
Baht/small capital 12 x 700=8,400 Baht and paying at Rob Wiang Sub-district
Administration Organization and located at 336
Moo5. Rob Wiang, District Muang Chiang Rai 57100.
Telephone Number +665-374-2663
Miss Sarunya 374Moo.1, Thasud District, Muang, 23 years old, Thai Nationality
Songkwamjalearn Chiangrai 57100 Capital Investment: 200,000
Baht
hold 2,000 stocks = 20 %
Miss Waraporn Narin 38/1 Moo.9, Mea-Chan District, Muang , 23 years old, Thai Nationality
Chiang Rai 57190 Capital Investment: 200,000
Baht
hold 2,000 stocks = 20 %
Miss Pattama Manotham 38 Moo.2 Wiang, Muang Chiangrai 57000 23 years old, Thai Nationality
Capital Investment: 200,000
Baht
hold 2,000 stocks = 20 %
Miss Eunji kim 333 Moo.1Thasud, Muang, Chiang Rai 23 years old, Thai Nationality
57100 Capital Investment: 200,000
Baht
hold 2,000 stocks = 20 %
Miss Natcha 374 Moo. 1 Thasud District, Muang, 23 years old, Thai Nationality
Chiangrai 57100. Capital Investment: 200,000
Baht
hold 2,000 stocks = 20 %
-Benefit of shareholder
Benefit from this investment come from hold stock of “Fairies Florist” that is an intended
to encourage loyalty, and vary from discounts on products. A result of hold stock has
effect to annual dividends which come from Net income. Fairies Florist will divide the
profit into 4 parts.
• The first part is 10% on purchases (5% on flower bouquet) of up to 10,000 baht in
the stores.
• The second part is 15% discount to all flower decoration.
• The third is 10% boost to company profits.
• The fourth is random amount of Cash received.(approx every 30 days)
• Fixed cost
Furniture built in
Building rent
Equipment in decoration
• Variable cost
Flowers fresh
Devices in production.
Flowers freezer 1 35000 35000
Small tape 2 25 50
Tape head 1 48 48
Fabric scissors 1 600 600
Zig zag scissors cut cloth 1 950 950
Rounded end scissors 1 12 12
Big scissors 1 62 62
stencil paper 1 225 225
support write reveal 1 35 35
Cutter 1 28 28
Posters silver gold 1 57 57
Thick black cardboard 400 gsm 1 11 11
paintbrush 2 25 50
80
knife 1 60 60
Miscellaneous
item 1 10 10
straw ribbon number 3 1 13 13
straw ribbon number 4 1 18 18
straw ribbon number 9 1 22 22
Ribbon flower head 2 5 10
Joint function 1 96 96
Paper Lace 1 10 10
VAT 7%
4,000
Signboard Tax 1 1400 1400
Commercial Registration Act
4.3.2 Depreciation
Depreciation 2011
Administration depreciation Cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Pre-inventory cost
Build interior/decoration
Interior build –in style 50,000 830 830 830 830 830 830 830 830 830 830 830 830 9,960
Furniture built in 35,000 580 580 580 580 580 580 580 580 580 580 580 580 6,960
Signboard Font 16,000 265 265 265 265 265 265 265 265 265 265 265 265 3,180
Signboard light 24,000 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Office material
Computer 21,630 360 360 360 360 360 360 360 360 360 360 360 360 4,320
Telephone 1,500 25 25 25 25 25 25 25 25 25 25 25 25 300
Printer 3,200 53 53 53 53 53 53 53 53 53 53 53 53 636
Calculator 500 8 8 8 8 8 8 8 8 8 8 8 8 96
Total 151,830 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252
Operating depreciation cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Living room
Kitchen furniture built-in 28,000 460 460 460 460 460 460 460 460 460 460 460 460 5,520
Refrigerator 3,936 65 65 65 65 65 65 65 65 65 65 65 65 780
Cabinet Accessories 10,560 176 176 176 176 176 176 176 176 176 176 176 176 2,112
Conference table 6,000 100 100 100 100 100 100 100 100 100 100 100 100 1,200
LCD TV 10,320 172 172 172 172 172 172 172 172 172 172 172 172 2,064
Board meeting plan 1,301 21 21 21 21 21 21 21 21 21 21 21 21 252
Devices in production.
Flowers freezer 28,000 465 465 465 465 465 465 465 465 465 465 465 465 5,580
Fabric scissors 480 8 8 8 8 8 8 8 8 8 8 8 8 96
Zig zag scissors cut cloth 760 12 12 12 12 12 12 12 12 12 12 12 12 144
Big scissors 50 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10
stencil paper 180 3 3 3 3 3 3 3 3 3 3 3 3 36
Cutter 22 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4
Car
Toyota Vitz 400,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
Total 489,609 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798
Total depreciation 641,439 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
85
Administration depreciation Cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Pre-inventory cost
Build interior/decoration
Interior build –in style 40,040 830 830 830 830 830 830 830 830 830 830 830 830 9,960
Furniture built in 28,040 580 580 580 580 580 580 580 580 580 580 580 580 6,960
Signboard Font 12,820 265 265 265 265 265 265 265 265 265 265 265 265 3,180
Signboard light 19,200 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Office material
Computer 17,310 360 360 360 360 360 360 360 360 360 360 360 360 4,320
Calculator 404 8 8 8 8 8 8 8 8 8 8 8 8 96
Total 121,578 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252
Operating depreciation cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Living room
Kitchen furniture built-in 22,480 460 460 460 460 460 460 460 460 460 460 460 460 5,520
Cabinet Accessories 8,448 176 176 176 176 176 176 176 176 176 176 176 176 2,112
Conference table 4,800 100 100 100 100 100 100 100 100 100 100 100 100 1,200
LCD TV 8,256 172 172 172 172 172 172 172 172 172 172 172 172 2,064
Devices in production.
Flowers freezer 22,420 465 465 465 465 465 465 465 465 465 465 465 465 5,580
Big scissors 40 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10
Cutter 18 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4
Car
Toyota Vitz 328,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
Total 399,811 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798
Total depreciation 521,389 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
86
Depreciation 2013
Administration
Cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
depreciation
Pre-inventory cost
Build interior/decoration
Interior build –in style 30,080 830 830 830 830 830 830 830 830 830 830 830 830 9,960
Furniture built in 21,080 580 580 580 580 580 580 580 580 580 580 580 580 6,960
Signboard Font 9,640 265 265 265 265 265 265 265 265 265 265 265 265 3,180
Signboard light 14,400 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Office material
Computer 12,990 360 360 360 360 360 360 360 360 360 360 360 360 4,320
Calculator 308 8 8 8 8 8 8 8 8 8 8 8 8 96
Total 91,326 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252
Operating depreciation cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Living room
Kitchen furniture built-in 16,960 460 460 460 460 460 460 460 460 460 460 460 460 5,520
Cabinet Accessories 6,336 176 176 176 176 176 176 176 176 176 176 176 176 2,112
Conference table 3,600 100 100 100 100 100 100 100 100 100 100 100 100 1,200
LCD TV 6,192 172 172 172 172 172 172 172 172 172 172 172 172 2,064
Devices in production.
Flowers freezer 16,840 465 465 465 465 465 465 465 465 465 465 465 465 5,580
Big scissors 30 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10
Cutter 14 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4
Car
Toyota Vitz 256,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
Total 310,013 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798
Total depreciation 401,339 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
87
Pre-inventory cost
Build interior/decoration
9,960
Interior build –in style 20,120 830 830 830 830 830 830 830 830 830 830 830 830
Furniture built in 14,120 580 580 580 580 580 580 580 580 580 580 580 580 6,960
Signboard Font 6,460 265 265 265 265 265 265 265 265 265 265 265 265 3,180
Signboard light 9,600 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Office material
Computer 8,670 360 360 360 360 360 360 360 360 360 360 360 360 4,320
Calculator 212 8 8 8 8 8 8 8 8 8 8 8 8 96
Total 61,074 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252
Operating depreciation cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Living room
Kitchen furniture built-in 11,440 460 460 460 460 460 460 460 460 460 460 460 460 5,520
Cabinet Accessories 4,224 176 176 176 176 176 176 176 176 176 176 176 176 2,112
Conference table 2,400 100 100 100 100 100 100 100 100 100 100 100 100 1,200
LCD TV 4,128 172 172 172 172 172 172 172 172 172 172 172 172 2,064
Devices in production.
Flowers freezer 11,260 465 465 465 465 465 465 465 465 465 465 465 465 5,580
Big scissors 21 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10
stencil paper 72 3 3 3 3 3 3 3 3 3 3 3 3 36
Cutter 10 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4
Car
Toyota Vitz 184,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
Total 220,216 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798
Total depreciation 281,290 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
88
Depreciation 2015
Administration
Cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
depreciation
Pre-inventory cost
Build interior/decoration
Interior build –in style 10,160 830 830 830 830 830 830 830 830 830 830 830 830 9,960
Furniture built in 7,160 580 580 580 580 580 580 580 580 580 580 580 580 6,960
Signboard Font 3,280 265 265 265 265 265 265 265 265 265 265 265 265 3,180
Signboard light 4,800 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Office material
Computer 4,350 360 360 360 360 360 360 360 360 360 360 360 360 4,320
Calculator 116 8 8 8 8 8 8 8 8 8 8 8 8 96
Total 30,822 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252
Operating depreciation cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Living room
Kitchen furniture built-in 5,920 460 460 460 460 460 460 460 460 460 460 460 460 5,520
Cabinet Accessories 2,112 176 176 176 176 176 176 176 176 176 176 176 176 2,112
Conference table 1,200 100 100 100 100 100 100 100 100 100 100 100 100 1,200
LCD TV 2,064 172 172 172 172 172 172 172 172 172 172 172 172 2,064
Devices in production.
Flowers freezer 5,680 465 465 465 465 465 465 465 465 465 465 465 465 5,580
Fabric scissors 96 8 8 8 8 8 8 8 8 8 8 8 8 96
Big scissors 11 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10
stencil paper 36 3 3 3 3 3 3 3 3 3 3 3 3 36
Cutter 6 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4
Car
Toyota Vitz 112,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
Total 130,418 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798
Total depreciation 161,240 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
89
Therefore, success in business can't happen just from people just alone. But
everyone must help each other well. And be your own agent, effective. Which the flowers
business process are then required to break that proportionately, which forefront in flower
shops include the following:
1. Owner or manager
2. Marketing management
3. Design decoration
4. Delivery man
5. Homemaker
Fairies Florist that the team considered the principle business bored negation
which works in conjunction with other it must recognize the accommodation reception
ideas. Comment and learn to take the team to the shop.
90
1. Manager (1 position)
Task
- Oversee all departments and along with to sign in that agreement
documents
- Work that relate to financial and accounting
- To analysis the liquidity of money
- To planning money
- Manage and control budget of company
Characteristic
- Male/Female, Age 30 year up
- Bachelor degree up and work experience must more than 2years
- More than 1-2 year of work experience that relate to finance
- Can use with best Microsoft Office such as Word, Excel
- Have good management skill and good relationship
91
Characteristic
- Male / Female, Age 24 year up
- Bachelor degree with the major is marketing or relate major
- Work experience more than 1 year
- Can use computer program
- Have negotiation skill, good personality and relationship
- Good personality and high relationship
92
3. Creative (1 position)
Task
-Creativity new product design
Characteristic
- Male / Female, Age 24 year up
- Bachelor degree up and work experience must more than 2years
- Can use computer program
- Have good personality and high relationship
- Have high responsibility
- To be honest on work
4. Deliveryman (1 position)
Task
- Delivery product to customers
Characteristic
- Male, Age 20-34 year
- Good drive ability and know well about way
- Good personality and high relationship
- Have high responsibility in task and high relationship
- To be honest on work
5. Housekeeper (1 position)
Task
- Cleaning across in organization
- Show products and sort products to look beautiful
Characteristic
-Female, Age 25-30 year
- Have high responsibility in task
93
• Electricity expense
Moderate season it is March to June, in this period still have some customer yet,
so we will pay. Electricity expense In addition this period is summer season it is very hot
season in one year, so we have to open air conditioner throughout the day, therefore in
this period we pay most electricity expense.
Lowest season it is July to September, in this period will have less customer, so our store
will not pay more electricity expense than other season, but we have to turn on light
quickly because sky darkened quickly in this season.
• Water expense
• Car insurance
Fairies Florist purchase car insurance with “ Arcaney” , Which the platinum
three plus(mini).The protection will get 100,000 THB.The taxation of an insurance will
pay with 6500 per year and the free card of PTT 500 THB.For an accident (Dead and
Injure)we got the protection 100,000 THB and for thr break properties we will get
200,000 THB and with the false with ourselves got the protection 2000 THB.So we have
to pay the total 6500+500 for beginning.
Reference: http://www.seic.co.th/insure_platinum3_mini_v2.php
Fairies Florist purchase the insurance “ Rarn Kha Oun Jai” for small business. We
will get the protection 1000,000 THB with the rate of insurance is 3277.21 THB. The
benefit of “Bangkok insurance” gets the protection year by year for any plan of
insurance.
Reference: http://www.bangkokinsurance.com/insurance/fire_shop_multi-insurance-
seller_th.html
96
• Employee motivation
We will give sale commission 0.5 percent from total sale for sale persons.
Second, let the customer vote every time after they used our serviced, such as which
employee in Fairies Florist shop company have to provide excellent performance to the
customer, and we will count then announce for an excellent employee in the ending of
year
He has worked in a restaurant classic “Hako” Shops and school flowers from
Japan to open first in Thailand. By smile adjunct general employee because the position
they held flowers expected full. Have to prune the forklift or to strengthen the stem.
Learn from basic flowers guard looking all gain life worth as basis the flowers need to
learn. Soon become to places they flowers without a doubt following the success of
education courses to international flowers from basic to advanced, and institutions to
Venus flower Academy, Japan (Thailand)
97
Administration Cost
Table 4.6: Administration Cost, Year 1
JAN FEB MAR ARP MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000
Advertising 1,000 1,000 0 0 0 0 0 1,000 0 0 0 1,000 4,000
delivery & travel 1,000 1,000 500 500 1,000 500 500 500 500 500 1,000 500 8,000
Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
Stationary expense 0
Electricity expense 1500 1500 2000 2000 2000 2000 1500 1500 1500 1300 1300 1300 19,400
Water expense 250 350 350 350 200 200 200 200 200 250 250 2,800
Internet and telephone expense 2000 2000 1490 1490 1490 1490 1490 1490 1490 1490 1490 2000 19,410
JAN FEB MAR ARP MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000
delivery & travel 2,000 1,500 500 500 1,500 500 500 500 500 500 500 1,000 10,000
Other expenses
10,000 10,000 1,000 0 4,000 0 0 0 0 0 0 4,000 29,000
(supplies)
Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 18317 18,317
Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
Stationary expense 0
Electricity expense 1500 1500 2000 2000 2000 2000 1500 1500 1500 1300 1300 1300 19,400
Water expense 250 250 350 350 350 200 200 200 200 200 250 250 3,050
TOTAL 72,820 62,250 50,340 49,340 56,340 56,690 48,690 49,190 48,690 48,490 48,540 73,867 665,247
JAN FEB MAR ARP MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000
Advertising 500 500 0 0 0 0 0 500 0 0 0 1,000 2,500
delivery & travel 2,000 2,000 500 3,000 1,500 500 500 500 500 500 500 2,000 14,000
JAN FEB MAR ARP MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000
delivery & travel 2,000 2,000 500 3,000 1,500 500 500 500 500 500 500 1,000 13,000
Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
Stationary expense 0
Electricity expense 1500 1500 2000 2000 2500 2000 1500 1500 1500 1300 1300 1300 19,900
Water expense 250 250 350 350 350 200 200 200 200 200 250 250 3,050
Internet and telephone
19,410
expense 2000 2000 1490 1490 1490 1490 1490 1490 1490 1490 1490 2000
fire insurance 2525.25 2,525
TOTAL 67,320 61,750 53,340 51,840 54,840 56,690 48,690 49,190 48,690 48,490 48,540 83,888 673,268
Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000
delivery & travel 2,000 2,000 500 3,000 3,000 500 500 500 500 500 500 2,000 15,500
Other expenses
10,000 10,000 0 5,000 10,000 0 0 0 0 0 0 10,000 45,000
(supplies)
Bonus salary 0.5% 32052 32,052
Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
Stationary expense 0
Electricity expense 1500 1500 2300 2000 2300 2000 1500 1500 1500 1300 1300 1300 20,000
Water expense 250 250 350 350 350 200 200 200 200 200 250 250 3,050
TOTAL 72,820 63,750 49,640 56,840 63,640 56,690 48,690 49,190 48,690 48,490 48,540 96,102 703,082
100
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sales revenue 0 0 265,900 383,100 345,100 217,100 172,900 211,800 265,100 215,200 269,700 328,100 2,674,000
Cost of sales 0 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 80,000
Gross income 0 0 257,900 375,100 337,100 209,100 164,900 203,800 257,100 207,200 261,700 320,100 2,594,000
Operating Expenses
Selling & Administrative Expenses 62,570 52,750 49,340 49,340 50,840 56,690 48,690 49,690 48,690 48,490 49,040 53,550 619,680
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 72,574 62,754 59,344 59,344 60,844 66,694 58,694 59,694 58,694 58,494 59,044 63,554 739,730
Income before interest and taxes (72,574) (62,754) 198,556 315,756 276,256 142,406 106,206 144,106 198,406 148,706 202,656 256,546 1,854,270
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes (80,074) (70,254) 191,056 308,256 268,756 134,906 98,706 136,606 190,906 141,206 195,156 249,046 1,764,270
Taxes Incurred (7%) (5,605) (4,918) 13,374 21,578 18,813 9,443 6,909 9,562 13,363 9,884 13,661 17,433 123,499
Net profit (66,969) (57,836) 185,182 294,178 257,443 132,962 99,296 134,543 185,042 138,821 188,995 239,113 1,730,771
retained earnings
(66,969) (124,806) 60,376 354,554 611,997 744,960 844,256 978,800 1,163,842 1,302,663 1,491,658 1,730,771 9,092,104
102
Sales revenue 577,500 588,300 285,300 459,000 436,100 265,500 254,700 312,300 285,600 224,700 362,400 380,800 4,432,200
Cost of sales 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
Gross income 569,500 580,300 277,300 451,000 428,100 257,500 246,700 304,300 277,600 216,700 354,400 372,800 4,336,200
Operating Expenses
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 82,824 72,254 60,344 59,344 66,344 66,694 58,694 59,194 58,694 58,494 58,544 83,871 785,297
Income before interest and taxes 486,676 508,046 216,956 391,656 361,756 190,806 188,006 245,106 218,906 158,206 295,856 288,929 3,550,903
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes 479,176 500,546 209,456 384,156 354,256 183,306 180,506 237,606 211,406 150,706 288,356 281,429 3,460,903
Taxes Incurred (7%) 33,542 35,038 14,662 26,891 24,798 12,831 12,635 16,632 14,798 10,549 20,185 19,700 242,263
Net profit 453,133 473,008 202,294 364,765 336,958 177,974 175,370 228,473 204,107 147,656 275,671 269,229 3,308,640
retained earnings 2,183,904 2,656,912 2,859,206 3,223,971 3,560,929 3,738,903 3,914,274 4,142,747 4,346,855 4,494,511 4,770,182 5,039,411 44,931,805
103
Sales revenue 628,500 903,300 340,200 518,000 628,100 281,500 256,700 343,700 314,600 293,200 390,600 569,100 5,467,500
Cost of sales 8,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 99,000
Gross income 620,500 892,300 332,200 510,000 620,100 273,500 248,700 335,700 306,600 285,200 382,600 561,100 5,368,500
Operating Expenses
General & Administrative 66,820 61,250 53,140 51,640 56,340 56,690 48,690 49,190 48,690 48,490 48,540 79,211 668,691
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 76,824 71,254 63,144 61,644 66,344 66,694 58,694 59,194 58,694 58,494 58,544 89,215 788,741
Income before interest and taxes 543,676 821,046 269,056 448,356 553,756 206,806 190,006 276,506 247,906 226,706 324,056 471,885 4,579,759
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes 536,176 813,546 261,556 440,856 546,256 199,306 182,506 269,006 240,406 219,206 316,556 464,385 4,489,759
Taxes Incurred (7%) 37,532 56,948 18,309 30,860 38,238 13,951 12,775 18,830 16,828 15,344 22,159 32,507 314,283
Net profit 506,143 764,098 250,747 417,496 515,518 192,854 177,230 257,675 231,077 211,361 301,897 439,378 4,265,476
retained earnings 5,545,554 6,815,795 8,336,783 10,275,267 12,729,269 15,376,125 18,200,211 21,281,973 24,594,813 28,119,014 31,945,112 36,210,588 219,430,504
104
Sales revenue 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400
Cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000
Gross income 876,600 1,042,700 451,200 671,300 760,000 277,200 253,800 322,900 285,100 262,700 398,300 703,600 6,305,400
Operating Expenses
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 77,324 71,754 63,344 61,844 64,844 66,694 58,694 59,194 58,694 58,494 58,544 93,892 793,318
Income before interest and taxes 799,276 970,946 387,856 609,456 695,156 210,506 195,106 263,706 226,406 204,206 339,756 609,708 5,512,082
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes 791,776 963,446 380,356 601,956 687,656 203,006 187,606 256,206 218,906 196,706 332,256 602,208 5,422,082
Taxes Incurred (7%) 55,424 67,441 26,625 42,137 48,136 14,210 13,132 17,934 15,323 13,769 23,258 42,155 379,546
Net profit 743,851 903,505 361,231 567,319 647,020 196,295 181,973 245,771 211,082 190,436 316,498 567,553 5,132,536
retained earnings 36,954,439 37,857,944 38,219,175 38,786,494 39,433,514 39,629,809 39,811,782 40,057,554 40,268,636 40,459,073 40,775,571 41,343,124 473,597,113
105
Sales revenue 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400
Cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000
Gross income 876,600 1,042,700 451,200 671,300 760,000 277,200 253,800 322,900 285,100 262,700 398,300 703,600 6,305,400
Operating Expenses
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 82,824 73,754 59,644 66,844 73,644 66,694 58,694 59,194 58,694 58,494 58,544 106,106 823,132
Income before interest and taxes 793,776 968,946 391,556 604,456 686,356 210,506 195,106 263,706 226,406 204,206 339,756 597,494 5,482,268
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes 786,276 961,446 384,056 596,956 678,856 203,006 187,606 256,206 218,906 196,706 332,256 589,994 5,392,268
Taxes Incurred (7%) 55,039 67,301 26,884 41,787 47,520 14,210 13,132 17,934 15,323 13,769 23,258 41,300 377,459
Net profit 738,736 901,645 364,672 562,669 638,836 196,295 181,973 245,771 211,082 190,436 316,498 556,194 5,104,809
retained earnings 42,081,860 42,983,505 43,348,177 43,910,846 44,549,682 44,745,977 44,927,951 45,173,722 45,384,804 45,575,241 45,891,739 46,447,933 535,021,437
106
Asset
Cash 274,905 207,064 376,442 660,616 908,055 1,031,013 1,120,305 1,244,844 1,419,883 1,548,700 1,727,691 1,754,599 12,274,116
Inventory 0 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 80,000
Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396
Property and equipment 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 7697268
Less: Accumulated depreciation 10,004 20,008 30,012 40,017 50,021 60,025 70,029 80,033 90,037 100,042 110,046 120,050 780,324
Total assets 933,031 875,194 1,060,376 1,354,554 1,611,997 1,744,960 1,844,256 1,978,800 2,163,842 2,302,663 2,491,658 2,530,771 20,892,104
Liabilities
Long-term borrowing 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 800,000 11,800,000
other borrowing
Total liablities 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 800,000 11800000
Equities
Owner's equity
Retained earnings (66,969) (124,806) 60,376 354,554 611,997 744,960 844,256 978,800 1,163,842 1,302,663 1,491,658 1,730,771 9,092,104
Total liabilities and owner's equity 933,031 875,194 1,060,376 1,354,554 1,611,997 1,744,960 1,844,256 1,978,800 2,163,842 2,302,663 2,491,658 2,530,771 20,892,104
107
Asset
Cash 2,197,728 2,660,732 2,855,222 3,209,982 3,536,936 3,704,907 3,870,273 4,088,742 4,282,845 4,420,498 4,686,165 4,743,189 44,257,219
Inventory 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396
Property and equipment 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 7,697,268
Less: depreciation 130,054 140,058 150,062 160,066 170,071 180,075 190,079 200,083 210,087 220,091 230,095 240,100 2,220,921
Total assets 2,983,904 3,456,912 3,659,206 4,023,971 4,360,929 4,538,903 4,714,274 4,942,747 5,146,855 5,294,511 5,570,182 5,639,411 54,331,805
Liabilities
Long-term borrowing 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 600,000 9,400,000
other borrowing
Total liablities 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 600,000 9,400,000
Equities
Owner's equity
Retained earnings 2,183,904 2,656,912 2,859,206 3,223,971 3,560,929 3,738,903 3,914,274 4,142,747 4,346,855 4,494,511 4,770,182 5,039,411 44,931,805
Total liabilities and owner's equity 2,983,904 3,456,912 3,659,206 4,023,971 4,360,929 4,538,903 4,714,274 4,942,747 5,146,855 5,294,511 5,570,182 5,639,411 54,331,805
108
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Asset
Cash 5,239,328 6,496,565 8,012,749 9,941,229 12,385,226 15,022,078 17,836,161 20,907,919 24,210,754 27,724,951 31,541,045 35,594,316 214,912,321
Inventory 8,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 99,000
Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396
Property and equipment 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 7,697,268
Less: depreciation 250,104 260,108 270,112 280,116 290,120 300,125 310,129 320,133 330,137 340,141 350,145 360,149 3,661,519
Total assets 6,145,554 7,415,795 8,936,783 10,875,267 13,329,269 15,976,125 18,800,211 21,881,973 25,194,813 28,719,014 32,545,112 36,610,588 226,430,504
Liabilities
Long-term borrowing 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 400,000 7,000,000
other borrowing
Total liablities 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 400,000 7,000,000
Equities
Owner's equity
Retained earnings 5,545,554 6,815,795 8,336,783 10,275,267 12,729,269 15,376,125 18,200,211 21,281,973 24,594,813 28,119,014 31,945,112 36,210,588 219,430,504
Total liabilities and owner's equity 6,145,554 7,415,795 8,936,783 10,875,267 13,329,269 15,976,125 18,800,211 21,881,973 25,194,813 28,719,014 32,545,112 36,610,588 226,430,504
109
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Asset
Cash 36,325,163 37,218,664 37,575,091 38,132,406 38,769,421 38,955,713 39,127,682 39,363,449 39,564,528 39,744,960 40,051,454 40,403,803 465,232,333
Inventory 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000
Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396
Property and equipment 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 7,697,268
Less: depreciation 370,154 380,158 390,162 400,166 410,170 420,174 430,178 440,183 450,187 460,191 470,195 480,199 5,102,117
Total assets 37,354,439 38,257,944 38,619,175 39,186,494 39,833,514 40,029,809 40,211,782 40,457,554 40,668,636 40,859,073 41,175,571 41,543,124 478,197,113
Liabilities
Long-term borrowing 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 200,000 4,600,000
other borrowing
Total liablities 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 200,000 4,600,000
Equities
Owner's equity
Retained earnings 36,954,439 37,857,944 38,219,175 38,786,494 39,433,514 39,629,809 39,811,782 40,057,554 40,268,636 40,459,073 40,775,571 41,343,124 473,597,113
Total liabilities and owner's equity 37,354,439 38,257,944 38,619,175 39,186,494 39,833,514 40,029,809 40,211,782 40,457,554 40,668,636 40,859,073 41,175,571 41,543,124 478,197,113
110
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Asset
Cash 41,132,535 42,024,175 42,384,043 42,936,708 43,565,540 43,751,831 43,923,800 44,159,568 44,360,646 44,541,078 44,847,572 45,188,562 522,816,059
Inventory 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000
Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396
Property and equipment 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 7,697,268
Less: depreciation 490,203 500,208 510,212 520,216 530,220 540,224 550,228 560,232 570,237 580,241 590,245 600,249 6,542,714
Total assets 42,281,860 43,183,505 43,548,177 44,110,846 44,749,682 44,945,977 45,127,951 45,373,722 45,584,804 45,775,241 46,091,739 46,447,933 537,221,437
Liabilities
Long-term borrowing 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 0 2,200,000
other borrowing
Total liablities 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 0 2,200,000
Equities
Owner's equity
Retained earnings 42,081,860 42,983,505 43,348,177 43,910,846 44,549,682 44,745,977 44,927,951 45,173,722 45,384,804 45,575,241 45,891,739 46,447,933 535,021,437
Cash received
Cash sale 0 0 265,900 383,100 345,100 217,100 172,900 211,800 265,100 215,200 269,700 328,100 2,674,000
adjust depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total cash received 10,004 10,004 275,904 393,104 355,104 227,104 182,904 221,804 275,104 225,204 279,704 338,104 2,794,050
Cash paid
cash paid for cost of sales 0 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 80,000
cash paid for operating expense 732,679 74,738 77,127 71,327 72,827 78,677 70,677 71,677 70,677 70,477 71,027 77,737 1,539,652
cash paid for income tax (5,080) (4,393) 13,899 22,103 19,338 9,968 7,434 10,087 13,888 10,409 14,186 17,958 129,799
Total cash paid 727,599 70,345 99,026 101,430 100,165 96,646 86,112 89,765 92,566 88,887 93,213 103,696 1,749,450
Net cash flow from operating activities (717,595) (60,341) 176,878 291,674 254,939 130,458 96,792 132,039 182,538 136,317 186,491 234,408 1,044,599
Cash received
Cash paid
Cash received
Cash paid
Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000
Net cash provided by financing activities 992,500 (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (207,500) 710,000
Net increase(decrease) in cash 274,905 (67,841) 169,378 284,174 247,439 122,958 89,292 124,539 175,038 128,817 178,991 26,908 1,754,599
Cash at beginning of month 0 274,905 207,064 376,442 660,616 908,055 1,031,013 1,120,305 1,244,844 1,419,883 1,548,700 1,727,691 10,519,517
Cash at end of month 274,905 207,064 376,442 660,616 908,055 1,031,013 1,120,305 1,244,844 1,419,883 1,548,700 1,727,691 1,754,599 12,274,116
112
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Cash received
Cash sale 577,500 588,300 285,300 459,000 436,100 265,500 254,700 312,300 285,600 224,700 362,400 380,800 4,432,200
adjust depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total cash received 587,504 598,304 295,304 469,004 446,104 275,504 264,704 322,304 295,604 234,704 372,404 390,804 4,552,250
Cash paid
cash paid for cost of sales 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
cash paid for income tax 33,542 35,038 14,662 26,891 24,798 12,831 12,635 16,632 14,798 10,549 20,185 19,700 242,263
Total cash paid 136,875 127,801 93,314 106,743 111,650 100,034 91,838 96,335 94,001 89,552 99,237 126,279 1,273,660
Net cash flow from operating activities 450,629 470,503 201,990 362,261 334,454 175,470 172,866 225,969 201,603 145,152 273,167 264,525 3,278,590
Cash received
Cash paid
Cash received
Borrowing cash
Cash paid
Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000
Net cash provided by financing activities (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (207,500) (290,000)
Net increase(decrease) in cash 443,129 463,003 194,490 354,761 326,954 167,970 165,366 218,469 194,103 137,652 265,667 57,025 2,988,590
Cash at beginning of month 1,754,599 2,197,728 2,660,732 2,855,222 3,209,982 3,536,936 3,704,907 3,870,273 4,088,742 4,282,845 4,420,498 4,686,165 41,268,629.3
Cash at end of month 2,197,728 2,660,732 2,855,222 3,209,982 3,536,936 3,704,907 3,870,273 4,088,742 4,282,845 4,420,498 4,686,165 4,743,189 44,257,219
113
Cash received
Cash sale 628,500 903,300 340,200 518,000 628,100 281,500 256,700 343,700 314,600 293,200 390,600 569,100 5,467,500
adjust depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total cash received 638,504 913,304 350,204 528,004 638,104 291,504 266,704 353,704 324,604 303,204 400,604 579,104 5,587,550
Cash paid
cash paid for cost of sales 8,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 99,000
cash paid for income tax 37,532 56,948 18,309 30,860 38,238 13,951 12,775 18,830 16,828 15,344 22,159 32,507 314,283
Total cash paid 134,865 152,711 96,961 110,712 125,090 101,154 91,978 98,533 96,031 94,347 101,211 139,086 1,342,680
Cash received
cash received from sale 504,143 1,270,441 1,518,688 1,938,484 2,454,002 2,646,856 2,824,087 3,081,762 3,312,840 3,524,201 3,820,754 26,896,257
Cash paid
Cash received
Borrowing cash
Cash paid
Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000
Net increase(decrease) in
496,139 1,257,237 1,516,184 1,928,480 2,443,998 2,636,852 2,814,083 3,071,758 3,302,835 3,514,197 3,816,094 4,053,272 30,851,127
cash
Cash at beginning of month 4,743,189 5,239,328 6,496,565 8,012,749 9,941,229 12,385,226 15,022,078 17,836,161 20,907,919 24,210,754 27,724,951 31,541,045 184,061,194
Cash at end of month 5,239,328 6,496,565 8,012,749 9,941,229 12,385,226 15,022,078 17,836,161 20,907,919 24,210,754 27,724,951 31,541,045 35,594,316 214,912,321
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Cash received
Cash sale 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400
adjust depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total cash received 897,604 1,063,704 469,204 689,304 778,004 295,204 271,804 340,904 303,104 280,704 416,304 724,604 6,530,450
Cash paid
cash paid for cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000
cash paid for income tax 55,424 67,441 26,625 42,137 48,136 14,210 13,132 17,934 15,323 13,769 23,258 42,155 379,546
Total cash paid 159,257 162,704 105,277 124,489 133,488 101,413 92,335 97,637 94,526 92,772 102,310 164,755 1,430,963
Cash received
Cash paid
Cash received
Borrowing cash
Cash paid
Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000
Net increase(decrease) in cash 730,847 893,500 356,427 557,315 637,016 186,291 171,969 235,767 201,078 180,432 306,494 352,349 4,809,486
Cash at beginning of month 35,594,316 36,325,163 37,218,664 37,575,091 38,132,406 38,769,421 38,955,713 39,127,682 39,363,449 39,564,528 39,744,960 40,051,454 460,422,846
Cash at end of month 36,325,163 37,218,664 37,575,091 38,132,406 38,769,421 38,955,713 39,127,682 39,363,449 39,564,528 39,744,960 40,051,454 40,403,803 465,232,333
115
Cash received
Cash sale 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400
adjust depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total cash received 897,604 1,063,704 469,204 689,304 778,004 295,204 271,804 340,904 303,104 280,704 416,304 724,604 6,530,450
Cash paid
cash paid for cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000
cash paid for income tax 55,039 67,301 26,884 41,787 47,520 14,210 13,132 17,934 15,323 13,769 23,258 41,300 377,459
Total cash paid 161,372 164,564 101,836 129,139 141,672 101,413 92,335 97,637 94,526 92,772 102,310 176,114 1,455,690
Net cash flow from operating activities 736,232 899,140 367,368 560,165 636,332 193,791 179,469 243,267 208,578 187,932 313,994 548,490 5,074,759
Cash received
Cash paid
Cash received
Borrowing cash
Cash paid
Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000
Net cash provided by financing activities (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (207,500) (290,000)
Net increase(decrease) in cash 728,732 891,640 359,868 552,665 628,832 186,291 171,969 235,767 201,078 180,432 306,494 340,990 4,784,759
Cash at beginning of month 40,403,803 41,132,535 42,024,175 42,384,043 42,936,708 43,565,540 43,751,831 43,923,800 44,159,568 44,360,646 44,541,078 44,847,572 518,031,299
Cash at end of month 41,132,535 42,024,175 42,384,043 42,936,708 43,565,540 43,751,831 43,923,800 44,159,568 44,360,646 44,541,078 44,847,572 45,188,562 522,816,059
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6.1.1External force
Risk caused by external forces which Fairies Florist can not expect and can not
control, so Fairies Florist shop had a plan for protect the risk that may happen from
external factor and support the risk that Fairies Florist shop will confront in the future for
the risk that happen from external factors as follows as:
1. Customer need
Satisfy of customer couldn’t measure with the rate of value. Because of
the fairies florist depend with the loyalty of the group of customer. The fresh flower and
the safety cost. I Love Wedding must to risk management for consideration customer
demand is important. So Fairies Florist shop should using by
• Fairies florist try to correct the maximum of the group of customer.
• We concern with the best of process and comfortable with our customer.
• We concern with the benefit of customer.
• The credit of shop of is the important things for business so the
insurance could be prevent the trust of credit.
2. Economic condition
The efficiency of economy can be the factor of our business especially
SMEs business. The cost of flower to calculated with the cross 4 of the cost, if the raw
material have the high cost so the rate of price too high.
• The government support SME investment.
• The SME business not too much so the segment of marketing is not the
difficult thing.
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From above the reasons, Fairies Florist shop must manage risk by setting
the strategy are appropriate by promote increase sales in during the festival. Moreover
Fairies Florist shop provide variety package for respond to all level of customer demand
which has several levels such as low, middle, and high level for customer decision to
purchase.
4. Competitive condition
5. Safety risk
Risk events are unpredictable by nature, and someone who is at
particular risk of loss due to one of these events may take out a casualty insurance policy
to protect against such damage.
For the building of Fairies Florist shop near a Pee Nuang furniture and Kasikorn bank.
we share the prevention area and the minimum dangerous area for the business and
find the trust of insurance.(detail in chapter4.)
6.1.2 Internal risk force
Internal forces are many causes including as operating risk which executive can
look and control because these risk is under operating of Fairies Florist Shop. Internal
forces as follows as:
The Owner
The risk can occurs with owner and partner of flower shop which every
organization must be confronting with risk. The characteristic of each person can make
risks including harmony in organization.
These risks occur from many causes.
The conflict of all partners
Absolutely, working together in organization can have problem all the
time because each person has different thinking.
Impatience
Especially, in poor economy nowadays, flower is extravagant thing. The
entrepreneur has not patience to wait customer.
Bad human relation
Human relation is one of service for customer. If entrepreneur have bad
human relation such as sullen, moody, surly, customer will not come to service our shop
surely so it is one important thing when we service customer.
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1. Human Resources
The risk maybe occurs with employee of flower shop which every
organization must be confronting with risk. The recruitment employee in each position
can make risks. Fairies florist shop can’t predict the performance of employee in each
position that has efficiency or not, because we can select employee from qualification
that suitable for each position only, so it can not know the competency of each employee
immediately. In the deliveryman can get direct risk of outside working, so the risk of
vehicle accident at every time and the flower designer can get risk from equipment in
flower arranging such as accident from scissors, knife etc.
For above reasons, Fairies florist will shop will take care and should give
benefits to employees such as accident insurance. Furthermore, it gives reward to
superbly employee that there responsible and diligent of your duty. Additionally, we can
give salary to employees in over time by working. All this reason, it makes customer
satisfaction and encourage for working. Every employees of Fairies florist shop like
family. It can create harmony the better in organization.
2. Integrity Risk
The honesty and integrity of employees is an important risk for working
which if employees are not honest in responsibility of your assigned. Then, there is not
trust between employers and employees which the business will not progress will not
progress. Therefore, Fairies florist shop should define policy to assign in duty for each
employee. Then, we take care to guide and advisor to employee for working efficiently.
Employee Fraud
The employees of each position have duty to responsibility for working.
However, each employee should honest of their assignment. If there is employee fraud
which it affect to organization as follows:
• Marketing department
Employee in this department is responsible to find customer such
as there is make differentiation channels to promote our store for increase customers.
Then, employee build impressive in our services to customer satisfaction and can
attractive. But, in this department maybe occur employee’s fraud. For example, survey to
find new customer and market, but they are not to do. It can make affect to sales and
market share.
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• Accounting department
Employees are responsible to made financial and accounting.
Employee fraud will often happen easily, because the employees in this department
maybe fail to record accounting, so there is always submit to manager for checking in
every time.
Delay of delivery
The shop will lose of trust and get dissatisfaction from the customers and
some customers may change the shop. These problems is causes of decrease our revenue.
Customer is late
If the customers who is already has an appointment is late or does not
come, the store may lose a customer on that day and lose of revenue as well.
Solution: The store has to set up the rules for customers such as “If a
customer who are late, they have to make a new appointment again”
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Moral
Conditions like to arise from infidelity of the work such as the shareholder about
fraud, so if shareholders haven’t loyalty. It will make decrease sales and profits decrease
of the shop. Some of the shareholders out of a partnership so the financial risk of Flower
shop. It will affect the shareholders stress, cancel of shareholders and it will close down.
So should be to formulate measures to check financial concise Investment plan to ensure
a cover for storage and backup, as the organization's financial system safety plan to spend
appropriately. Increasing importance of transparency in the moral integrity of people in
the flower shop and punish serious fraud cases.
Operational Risk
A risk that all businesses will have to face the inevitable because It is a risk that
occurs in the operation of the business as usual. However, businesses must find ways to
manage these risks to prevent this happening. If you leave the business risk in operations
occur very Performance of the business may not be as expected. That's why the
shareholders of the flower shop down.
Communication
Many shareholder ideas have many reasons if required to provide shareholders
with understanding the problems of consistency and inconsistency less should be
communicated to understand and use reason rather than emotion to talk about the
problem.
5. Financial Risk
Decrease in sale
-If the company’s total sale decreases by 5%, it will be affected to our company’s
sale revenue as follow:
Year 2011 sale revenue is 2,540,300 Baht
5,000,000
4,000,000
Year 2011
3,000,000 Year 2012
Year 2013
2,000,000 Year 2014
Year 2015
1,000,000
0
5% 10% 15%
Figure 6.1 Graph show decreases in Total Sales between Year 2011-2015
Increase in cost/expense
6,000,000
5,000,000
1,000,000
0
5% 10% 15%
Risk is the opportunity that Fairies Florist will get loss income or the business can’t
operate successful to target planning. Our company’s risk can divide to 2 parts. That is a
risk from external factor and internal factor so the external factor risk is hard to predict
and can not to control, such as technology risk, economic condition, consumer behavior
and competitor risk. The internal factor risk is we often to confront in the organization,
and that we can control it, such as integrity risk, human resources risk, employee fraud
risk, and time management risk. The last risk is financial risk, such as if our income have
to reduce it is directly to effect to our company’s income will also reduce too, in the same
time, if our company expense increase, it will effect to our company’s pay back period
will have long time. About interest rate is not more effect to our company, because it
effect a little in our income statement, so financial risk is important to our company. We
must always to maintain and control cost, in addition we should to development
marketing strategy of company for attracting more customers, that is to increase our
company net income and our business can continue to survive.
128
Chapter 7 Summary
129
In the past shops flowers are considered likely to grow. Because of fresh flowers
also considered items category not useful in the household consumer products. But
current popularity in sending flowers to the Agency. Joy or sorrow in different occasions.
Business shops flowers expansion in 2 – 3 years ago. Fairies Florist is a start-up a flower
arrange shop and gift shop establishment located in the downtown of Chiangrai province.
It is a location in the downtown to our almost advantage because it has a demand of
flower arrange but no have a business. Fairies Florist also see new avenue to increase the
value to the flowers by meaningful to Fairies Florist or benefit of that type of flowers to
highlight to the market during the main festival that customers want. Therefore, creating
value for the item is another easy way to help encourage the flower shop is to come to the
eyes of those customers. In today's business flowers have priority because moreover to
the beauty and the flowers are also considered other art can create value added to a
product or other categories. It is still a business and can still be interesting investment.
Fairies Florist get marketing strategies are used to analyze market opportunities.
So, unlike the competition in part of the product price channel distribution and
promotion, total sales increased, vegetables, fruit, herbs, and material that are pretty and
different interests in the bouquet of flowers vase flowers basket flower wreath, spheres
and harmony compatible which indicate meaning of grant, Along with providing a
natural container put flowers replaces container that is used by cylindrical bamboo etc.
Containers made from organized supply costs, flowers make it look natural. Harmonious
beauty in unusual and not cause pollution estimating the cash flows is an important step
because it helps entrepreneurs. Flower shop needs to know. The resources funds of
business Flower shop that operation is to allocate financial resources efficiently.
Fairies Florist Shop will contribute 1,000,000 baht to finance the start-up requirements.
Fairies Florist Shop will offer financial institutions an opportunity to review our vision
and strategic focus. It also provides a step-by-step plan for the business start-up,
establishing favorable sales numbers, gross margin, and profitability. So, Fairies Florist
Shop projects the gross margin to be at approximately 97 percent. Sales projection for
2011 is at 2,674,000 baht, increasing to 4,432,200 baht in 2012 and 6,410,400 baht in
2015. Cash-flow analysis, balance sheet, business ratio, break-even analysis, and other
financial details are shown. Fairies Florist Shop's break-even analysis indicates that the
130
firm has a strong balance of costs and sales. For our break-even analysis, we assume
running costs which include our full payroll, rent, and utilities, and an estimation of other
running costs. The chart shows what we need to sell per month.
Fairies Florist Shop projects profits for every month of 2011 to 2015 in addition to
positive growth margins for the same time periods. This business plan assumes an
eventual 67% profit and is built using the following allocations of gross revenue:
• 67% profit
• 11% labor
• 3% inventory
• 16% overhead
• 3% cost of merchandise
In operation time period, will include many expense, such as utility expense per
month in store, and administration cost per month, additional including employee salary.
Our employees will recruit and selected by the company’s qualification that have setting
in position, task and responsibility of employees. We will increase knowledge of
employee and train them to be expert on work, which are they will work effectively on
their job. Fairies Florist concern both of internal and external environment to
measure the risk during an investment by the efficiency strategy. In the part of
external environment: Fairies Florist following the un-expected impact of business
environment e.g. Customer need , Economy condition , Technology and communication
and competitive condition. Risk is the not to expect thing we can not concern. Fairies
Florist concerns the risk both of internal and the external environment. In the addition we
should to develop the marketing strategy to increasing income and the rate of customer in
131
Reference
The book girl sweet flower shop opened, (girly flower, Niknipa,2009) Available
from;http://www.ubook.msu.ac.th/ecommerce/img_products/7638000003368.png
Chiang Rai Statistical Office ;Statistics of people in Chiang Rai 2010 Available from
http://203.113.86.149/stat/y_stat.html
http://www.ksmecare.com/News_Popup.aspx?ID=9343
SERVICES@NIMTRANSPORT.COM
Work shop trainer by Teacher Pitak Hungsajara (Golf teacher) senior professor
available by; http://www.flowerdecor-studio.com
133
o http://www.rama2hand.com
o http://www.tarad.com/kronpreeya
o http://jselectrichome.tarad.com
o http://www.chonburispmart.com
o http://www.sunzoneholding.com
o http://www.sunzoneholding.com
o http://www.sunzoneholding.com
o http://www.aircraftcoffee.com
134
Appendix (A.)
135
General assumptions in Fairies Florist Shop's financial plan indicate the assumption of a
stable economy without any major recessions or booms in Thailand.
General Assumptions
Plan Month 1 2 3 4 4
Long-term
9.00% 9.00% 9.00% 9.00% 9.00%
Interest Rate
Break-even Analysis
Fairies Florist Shop's break-even analysis indicates that the firm has a strong
balance of costs and sales. For our break-even analysis, we assume running costs which
include our full payroll, rent, and utilities, and an estimation of other running costs. The
chart shows what we need to sell per month to break even, according to these
assumptions
Monthly Revenue Break-even 55,757 baht
Assumptions
Average Percent Variable Cost* 5%
Estimated Monthly Fixed Cost 46,464 baht
*Variable cost is included flowers, materials, electricity expense, water expense, Internet and telephone
expense, and car fuel. It is account for 5 percents sale
136
Income Statement
For the Year Ended December, 31 2011
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sales revenue 0 0 265,900 383,100 345,100 217,100 172,900 211,800 265,100 215,200 269,700 328,100 2,674,000
Cost of sales 0 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 80,000
Gross income 0 0 257,900 375,100 337,100 209,100 164,900 203,800 257,100 207,200 261,700 320,100 2,594,000
Operating Expenses
Selling & Administstrative Expenses 62,570 52,750 49,340 49,340 50,840 56,690 48,690 49,690 48,690 48,490 49,040 53,550 619,680
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 72,574 62,754 59,344 59,344 60,844 66,694 58,694 59,694 58,694 58,494 59,044 63,554 739,730
Income before interest and taxes (72,574) (62,754) 198,556 315,756 276,256 142,406 106,206 144,106 198,406 148,706 202,656 256,546 1,854,270
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes (80,074) (70,254) 191,056 308,256 268,756 134,906 98,706 136,606 190,906 141,206 195,156 249,046 1,764,270
Taxes Incurred (7%) (5,605) (4,918) 13,374 21,578 18,813 9,443 6,909 9,562 13,363 9,884 13,661 17,433 123,499
Net profit (66,969) (57,836) 185,182 294,178 257,443 132,962 99,296 134,543 185,042 138,821 188,995 239,113 1,730,771
retained earings (66,969) (124,806) 60,376 354,554 611,997 744,960 844,256 978,800 1,163,842 1,302,663 1,491,658 1,730,771 9,092,104
137
Income Statement
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sales revenue 577,500 588,300 285,300 459,000 436,100 265,500 254,700 312,300 285,600 224,700 362,400 380,800 4,432,200
Cost of sales 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
Gross income 569,500 580,300 277,300 451,000 428,100 257,500 246,700 304,300 277,600 216,700 354,400 372,800 4,336,200
Operating Expenses
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 82,824 72,254 60,344 59,344 66,344 66,694 58,694 59,194 58,694 58,494 58,544 83,871 785,297
Income before interest and taxes 486,676 508,046 216,956 391,656 361,756 190,806 188,006 245,106 218,906 158,206 295,856 288,929 3,550,903
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes 479,176 500,546 209,456 384,156 354,256 183,306 180,506 237,606 211,406 150,706 288,356 281,429 3,460,903
Taxes Incurred(7%) 33,542 35,038 14,662 26,891 24,798 12,831 12,635 16,632 14,798 10,549 20,185 19,700 242,263
Net profit 453,133 473,008 202,294 364,765 336,958 177,974 175,370 228,473 204,107 147,656 275,671 269,229 3,308,640
retained earnings 2,183,904 2,656,912 2,859,206 3,223,971 3,560,929 3,738,903 3,914,274 4,142,747 4,346,855 4,494,511 4,770,182 5,039,411
138
Income Statement
For the Year Ended December, 31 2013
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sales revenue 628,500 903,300 340,200 518,000 628,100 281,500 256,700 343,700 314,600 293,200 390,600 569,100 5,467,500
Cost of sales 8,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 99,000
Gross income 620,500 892,300 332,200 510,000 620,100 273,500 248,700 335,700 306,600 285,200 382,600 561,100 5,368,500
Operating Expenses
General & Administrative 66,820 61,250 53,140 51,640 56,340 56,690 48,690 49,190 48,690 48,490 48,540 79,211 668,691
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 76,824 71,254 63,144 61,644 66,344 66,694 58,694 59,194 58,694 58,494 58,544 89,215 788,741
Income before interest and taxes 543,676 821,046 269,056 448,356 553,756 206,806 190,006 276,506 247,906 226,706 324,056 471,885 4,579,759
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes 536,176 813,546 261,556 440,856 546,256 199,306 182,506 269,006 240,406 219,206 316,556 464,385 4,489,759
Taxes Incurred(7%) 37,532 56,948 18,309 30,860 38,238 13,951 12,775 18,830 16,828 15,344 22,159 32,507 314,283
Net profit 506,143 764,098 250,747 417,496 515,518 192,854 177,230 257,675 231,077 211,361 301,897 439,378 4,265,476
retained earnings 506,143 1,270,241 1,520,988 1,938,484 2,454,002 2,646,856 2,824,087 3,081,762 3,312,840 3,524,201 3,826,098 4,265,476
Income Statement
For the Year Ended December, 31 2014
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sales revenue 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400
Cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000
Gross income 876,600 1,042,700 451,200 671,300 760,000 277,200 253,800 322,900 285,100 262,700 398,300 703,600 6,305,400
Operating Expenses
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 77,324 71,754 63,344 61,844 64,844 66,694 58,694 59,194 58,694 58,494 58,544 93,892 793,318
Income before interest and taxes 799,276 970,946 387,856 609,456 695,156 210,506 195,106 263,706 226,406 204,206 339,756 609,708 5,512,082
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes 791,776 963,446 380,356 601,956 687,656 203,006 187,606 256,206 218,906 196,706 332,256 602,208 5,422,082
Taxes Incurred (7%) 55,424 67,441 26,625 42,137 48,136 14,210 13,132 17,934 15,323 13,769 23,258 42,155 379,546
Net profit 743,851 903,505 361,231 567,319 647,020 196,295 181,973 245,771 211,082 190,436 316,498 567,553 5,132,536
retained earnings 743,851 1,647,356 2,008,587 2,575,906 3,222,926 3,419,221 3,601,195 3,846,966 4,058,049 4,248,485 4,564,983 5,132,536
139
Income Statement
For the Year Ended December, 31 2015
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sales revenue 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400
Cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000
Gross income 876,600 1,042,700 451,200 671,300 760,000 277,200 253,800 322,900 285,100 262,700 398,300 703,600 6,305,400
Operating Expenses
Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050
Total Operating expense 82,824 73,754 59,644 66,844 73,644 66,694 58,694 59,194 58,694 58,494 58,544 106,106 823,132
Income before interest and taxes 793,776 968,946 391,556 604,456 686,356 210,506 195,106 263,706 226,406 204,206 339,756 597,494 5,482,268
Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Income(loss)before Income taxes 786,276 961,446 384,056 596,956 678,856 203,006 187,606 256,206 218,906 196,706 332,256 589,994 5,392,268
Taxes Incurred(7%) 55,039 67,301 26,884 41,787 47,520 14,210 13,132 17,934 15,323 13,769 23,258 41,300 377,459
Net profit 738,736 901,645 364,672 562,669 638,836 196,295 181,973 245,771 211,082 190,436 316,498 556,194 5,104,809
retained earnings 5,871,273 6,772,917 7,137,589 7,700,258 8,339,094 8,535,389 8,717,363 8,963,134 9,174,217 9,364,653 9,681,151 10,237,345
140
Appendix (B.)
141
Car insurance
เปนอีกหนึ่งกรมธรรมรูปแบบใหมจากอาคเนย ที่ใหความคุมครองพิเศษเหนือกวาซึ่งนอกจาก
ความคุมครองสําหรับความเสียหายของคูกรณีแลว ยังคุมครองความเสียหายสําหรับตัวรถของทาน
ไมตองตรวจสภาพรถ หรือถายรูป
ประกันอัคคีภัย (สําหรับสถานประกอบการ)
สําหรับธุรกิจของทานตั้งแตวันนี้ เพื่อความอุนใจวาธุรกิจของทานจะกลับคืนมาจาก
เหตุการณ ที่ไมพึงประสงคโดยเร็ว
อยางเหมาะสม
หมายเหตุ.- เฉพาะรานคาที่มีการกอสรางผนังอาคารดวยปูน
ทรัพยสินที่คุมครอง ไดแก
ความคุมครองมาตรฐาน วงเงินคุมครอง
ไฟไหม ชดใชตามความเสียหายที่เกิดขึ้นจริง
ฟาผา สูงสุดไมเกินจํานวนเงินเอาประกันภัย
การระเบิดของแกสที่ใชเพื่อการอยูอาศัย
ภัยลมพายุ ชดใชตามความเสียหายที่เกิดขึ้นจริง
ภัยยวดยานพาหนะ สูงสุดไมเกินจํานวนเงินเอาประกันภัย
ภัยทางอากาศยาน
ภัยเนื่องจากน้ํา (ไมรวมถึงน้ําทวม)
ภัยระเบิด
ไฟไหมปา
แผนดินไหว
ลูกเห็บ
ความเสียหายของเครื่องใชไฟฟา 20,000
โบราณวัตถุหรือศิลปวัตถุอันมีคา 15,000
ประกันอัคคีภัย คุมครอง...ที่เขาใจ
ดวยเงื่อนไขความคุมคาที่พิเศษสุด ดังนี้
1. ชดใชคาเสียหายตามมูลคาปจจุบันของทรัพยสิน โดยไมมีการหักคาเสื่อมราคาใด ๆ
2. คุมครองแมกรณีที่จํานวนเงินเอาประกันภัยของทานต่ํากวามูลคาทรัพยสินที่แทจริง แตไมต่ํากวา 80% ของมูลคา
ทรัพยสิน ทานจะไดรับการชดใชคาเสียหายเต็มตามมูลคาของทรัพยสิน (ไมนําหลักสวนเฉลี่ยจากการประกันภัย
มาใชในการจาย คาเสียหาย)