Beruflich Dokumente
Kultur Dokumente
1.1 Background and Significance of the project Current market growth business food snacks or light food, including coffee drinks, bakery and ice cream are marked by "Business Ice Cream" is a business that has been the focus of the new SME. Because coffee and bakery business has many competitors in the market. While the ice cream, especially homemade ice cream. Has recently been very popular during the past few years. Homemade ice cream is a good alternative way. Considering all the factors in the product model, Process, Channel, Branding, Investment budget and market share. Homemade ice cream business is the hottest. However, the production of homemade ice cream to enter the few of restaurants or hotels. But at present Homemade ice cream market grew more than 40 percent per year and has a market capitalization of approximately U.S. $ 1,635 million, with 30.0 percent of the total market value of premium ice cream. (Expected market value of about 5,450 million), due to the variety of flavors and forms a unique ice cream shop. The sale price is not expensive. The use of quality raw materials. Selection is based on the creative use of materials. The amount of investment is not very high compared to ice cream, but the plant is still limited in terms of brands that are not known to the general consumer. Including the number of branches and production volume may not be sufficient to meet the needs of consumers. Our Ice cream Homemade Shop ,Ice cream started as natural healthy food for everyone(especially kids, woman, dieter, patient). It deals with ice cream manufacturing. It has a single manufacturing plant at Chiang Mai from which ice creams are daily sent to the shop. The ice cream, which is made of natural flavor and also fruits should be consumed within 10 days of manufacture. The problem we faced is from the competitors, lacking innovation strategies, proper segmentation and targeting. We want to make a one of brand name as a major ice cream brand in Thailand; Strong brand equity has become a very important factor that influences consumer's perception of a brand. Success in brand management arises from understanding and managing brand equity correctly to produce strong attributes that will influence the brand name. Chiang Mai city is located in Thailands northern most famous province. It will make easily to grow up our brand.
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http://www.icecreamfanclub.com/index.php?mo=3&art=41991296 http://www.tei.or.th/w_cc/ACCCRN/2012-ACCCRN_CR_eng.pdf
Our strategy to create a homemade ice cream 1. Product Differentiation New ice cream flavors with fruit such as coconut, orange, passion fruit and herbs like a green tea, mulberry tea and etc. 2. Price Differentiation The material is limited and expensive. It causes the high price of homemade icecream. Homemade ice-cream flavors are shifted to higher than normal too. Now selling homemade ice-cream with a scoop on average is 35-50 baht in Chiang Mai, Thailand. But our shop is planning to choose good materials and making low cost also, not expensive price of product average 15-25 bath. 3. Chanel Differentiation Homemade taste that makes a lot of people wants eat at nice place. So we are thinking about the shop design and also, caring about the customers who want to bring it out. The location that is the target to be a center large enough to give customers the opportunity and we planning our target is a group of students. Our shop is easy to access with the target. The marketing strategy is to make a difference. Important component of a homemade ice-cream is to serve the staff attentive and polite manners of the staff have a good relationship. They will be influence to consumer to choice ice cream. The atmosphere of the restaurant can make an impression and experience for the consumer. Therefore, the decoration must emphasize the exotic and modern and must be unique, consistent with the behavior of different groups of customers away.
1.2 Project objectives 1. To study planning of the business and to do the business successful. 2. To study the technical and management business. 3. To study for getting a profit and return on investment of the business. 4. To study the situation of ice cream business in Chiang Mai. 5. To study the method how to make homemade ice Cream. 6. To summary of the feasibility of Ice cream business.
1.3 Benefits of Project 1. To get the knowledge about administration of business. 2. To learn the technical and management the business. 3. Able to apply the business for getting a profit and return on investment. 4. To learn the situation of Ice cream business in Chiang Mai. 5. To know the method how to make homemade ice cream. 6. To know the feasibility of Ice cream business.
1.4 Activities/Time Frame 1. Planning and preparing of Ice cream business. 2. To study the generally of Ice cream business - Background of Ice cream. - Product of Ice cream. 3. To study management of Ice cream business. - Vision and mission of Ice cream business. - Strategy of Ice cream business. 4. To study competition analysis and marketing feasibility of Ice cream business. 5. To study the technical process of Ice cream business. - Location - Operations and management analysis - Investment and Operation cost 6. To study the financial feasibility Profit and loss statement of Ice cream business. - Investment cost and expense of Ice cream business. - Profit and loss statement of Ice cream business. 7. To study analysis risk of Ice cream business. 8. Summary the feasibility of Ice cream business.
Table1.1: Time frames, since November 2012 - February 2013 Operations methods 1. Planning and preparing of Ice cream business. 2. To study the generally of Ice cream business 3. To study management of Ice cream business. 4. To study competition analysis and marketing feasibility of Ice cream business. 5. To study the technical process of Ice cream business. 6. To study the financial feasibility Profit and loss statement of Ice cream business. 7. To study analysis risk of Ice cream business. 8. Summary the feasibility of Ice cream business. November December January February
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2.1 Nature of Industry Ice cream is a frozen dessert usually made from dairy products, such as milk and cream, and often combined with fruits or other ingredients and flavors. Most varieties contain sugar, although some are made with other sweeteners. In some cases, artificial flavorings and colourings are used in addition to, or instead of, the natural ingredients. The mixture of chosen ingredients is stirred slowly while cooling, in order to incorporate air and to prevent large ice crystals from forming. The result is smoothly textured semi-solid foam that is malleable and can be scooped. All kind of liquid are called beverage. Beverage is any kind of liquid. We are always talking water. Water is beverage item. Water, tea, coffee, milk, actually, beverage means any kind of Liquid item. Dessert is the usually sweet course that concludes a meal. The food that composes the dessert course includes but is not limited to sweet foods. There is a wide variety of desserts in western cultures now including cakes, cookies, biscuits, gelatins, pastries, ice creams, pies, pudding, and candies. Fruit is also commonly found in dessert courses because of its natural sweetness. Toast is bread that has been browned by exposure to radiant heat. This browning is the result of a Maillard reaction. Toasting warms the bread and makes it firmer, so it holds toppings more securely. Toasting is a common method of making stale bread more palatable.
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History of Ice Cream The origins of ice cream can be traced back to at least the 4th century B.C. Early references include the Roman emperor Nero (A.D. 37-68) who ordered ice to be brought from the mountains and combined with fruit toppings, and King Tang (A.D. 618-97) of Shang, China who had a method of creating ice and milk concoctions. Ice cream was likely brought from China back to Europe. Over time, recipes for ices, sherbets, and milk ices evolved and served in the fashionable Italian and French royal courts.
After the dessert was imported to the United States, it was served by several famous Americans. George Washington and Thomas Jefferson served it to their guests. In 1700, Governor Bladen of Maryland was recorded as having served it to his guests. In 1774, a London caterer named Philip Lenzi announced in a New York newspaper that he would be offering for sale various confections, including ice cream. Dolly Madison served it in 1812.
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http://inventors.about.com/od/foodrelatedinventions/a/ice_cream.htm
Nestl ...the world's leading Nutrition, Health and Wellness Company. Our mission of "Good Food, Good Life" is to provide consumers with the best tasting, most nutritious choices in a wide range of food and beverage categories and eating occasions, from morning to night. The Company was founded in 1866 by Henri Nestl in Vevey, Switzerland, where our headquarters are still located today. We employ around 280 000 people and have factories or operations in almost every country in the world. The Nestl Corporate Business Principles are at the basis of our companys culture, developed over 140 years, which reflects the ideas of fairness, honesty and long-term thinking.
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http://www.nestle.co.th/en/nhw/Pages/nhw2.aspx
Swensen's
Swensen's In 1948, Earle Swensen opened his first Ice Cream Shoppe in San Francisco atop Russian Hill offering his ice cream as "Good as Father Used to Make". Little did he realize that Swensen's would today, be a name synonymous with extraordinary delicious ice cream the world had ever known. Since then, for more then 60 years, more than 180 flavours of ice cream have been created and enjoyed by both young and old, making Earle Swensen's America's, Ice Cream Man". Ice cream lovers certainly agreed because today, there are over 300 Swensen's ice cream outlets worldwide, including Asia, the Middle East, USA and South America. Swensens was the first national Ice Cream Parlor to serve a premium ice cream that is all natural. The business was built and continues to be built on three founding principles that have never changed: Quality, Quantity and Value for Money. From full service, oldfashioned food stores to modern kiosks, we offer franchisees a range of sweet opportunities. Two types of Swensens offerings have evolved throughout the years, the Swensens restaurant and Swensens ice cream parlour.
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http://www.swensens.com/
Cremo
Cremo We produce a wide range of ice-cream products to suit every taste bud. Our product are made from quality ingredients using the latest modern machinery. We manufacture icecream products under the "CREMO" brand and co-pack fot others. Our ice-cream business straegy is based on three main points: product, service and price and this has proved to be the winning strategy for Chomthana Co.,Ltd. to remain as a leading ice-cream company in Thailand for the past 30 years.
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http://www.icecremo.com/index.php?option=com_content&view=article&id=9
Walls
Walls Wall's is a United Kingdom-originated food brand covering, owned by Unilever. Wall's itself is now core to Unilever's Heartbrandglobal ice cream business, used currently in China, Hong Kong, India, Indonesia, Italy, Austria, Jordan, Lebanon, Malaysia,[2]Maldives, Mauritius, M
xico, Pakistan,[3] Portugal, Philippines, Qatar, Saudi Arabia, Spain, Singapore, Sri Lanka, Thailand, Turkey,United Arab Emirates and Vietnam.
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http://www.wallssharehappythailand.com/index.php
Dairy Queen
Dairy Queen American Dairy Queen Corporation is a subsidiary of Berkshire Hathaway, Inc. DQ operators have been providing consumers with crave-satisfying treats and food since 1940.
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http://www.dairyqueen.com/us-en/Company/About-Us/
2.2.2 Ice Cream Homemade shops in Thailand Baan I-Tim Restaurant: Baan I-Tim Location: 32/50 Ngamwongwan Rd. Tel: 081-765-5706 , 086-192-3584 Website: www.facebook.com/banitim. Open: 11:30 am to 07:00 pm
http://www.banitim.com/webboard/index.php?topic=14.0
Yingdeaw Homemade Restaurant: Yingdeaw Homemade; Cake and Icecream Location: Siam square,soi5 @Somtam Nua, Kaset Nawamin Rd. Tel: 02-658-0148 / 089-676-7876 Email: member@iberryhomemade.com Website: https://www.facebook.com/yingdeaw.homemade Open: Mon.-Fri. 12:00 am -09:30 pm. Sat.-Sun. 11:00 am-09:30 pm.
http://travel.sanook.com/939280/yingdeaw-homemade
2.2.3 Ice Cream Homemade Shops in Chiang Mai Iberry i which stands for ice cream and berry, of course for berries, is the origin of this home-grown ice cream shop. The shops are very prolific throughout Thailand, and offer more than 100 different ice cream flavours made from fresh raw materials and natural fruits, especially Thai tropical fruits such as madun, gra-ton, gooseberry, tamarind, litchi, durian, mango, etc. The shops also offer a wide range of home-made cakes, fruit smoothies and fabulous coffee. Restaurant: Iberry, Chiang Mai Location: Nimmana Haeminda Lane 17 Tel: 053 - 895171 Email: member@iberryhomemade.com Website: http://www.iberryhomemade.com Open: 10:30 am to 10:00 pm
http://www.bangkokpost.com/food/restaurants/listing/iberry-chiang-mai/12675/
Sesto' ice cream Sesto is a based on Italian ice-cream (Gelato) with unique procedure and manufacturing by Sesto. All of ingredients come from nature around the world for instance, Fresh milk, Fresh cream, Butter, Nuts or even Fresh fruits. Those ingredients our manufacture can control the quality of ice-cream as well as we can make it 92-96% of fat free in milks flavour and 100% fat free in all of fruits flavour. Moreover, it is infinity to make more flavours at the moment. In fact , with 80% of all ingredients we imported that effected to the prices of our ice-cream slightly higher than others ice-cream on the market. However, those ingredients that we are imported culminate in much more flavours and nutrition facts such as Calcium and Mineral in our milk and Vitamins in our fresh fruits. Furthermore, the important thing is traditional gelato definitely tough and smooth that is why we imported from reputation brand on the market and they also can processing multiple flavours than other ice-cream industries thereby 40 flavours of gelato ice-cream have been launched in this moment. Restaurant: Sesto' ice cream Location: F136 89/2 Chang Klan Rd. Tel: 089-5591221 / 086-7281850 Email: sestoicecream@gmail.com Website: www.sestoicecream.com
http://www.sestoicecream.com/
The bakery oasis This nice little restaurant/bakery is just across the Nawarat bridge and down a small side street. Great range of desserts for those with a sweet tooth and the coffee (latte) was the best that I've had in Chiang Mai. Slightly dearer than many of the coffee places in town, but in my opinion, well worth it. Coffee was served in a lovely cup and saucer, in fact, I liked it so much, I bought one! What I liked most about this place is, the lovely peaceful feel to the place - nice music, the sound of birds chirping and just a nice ambience about the place. Restaurant: The Bakery Oasis, Chiang Mai Location: 49/16 Huay Kaew Rd. Tel: 084 6147010,053 217940 Email: icecream.chiangmai @ gmail.com Website: www. Icecream-chiangmai.com Open: 11:00 am to 09:00 pm
http://www.icecream-chiangmai.com/
Johoney Ice Cream for healthy. We have carefully selected quality raw materials made fresh daily. Homemade ice cream is low fat. The combination of Italian gelato and Thai fruit. There is also a variety of drinks such as coffee, tea, smoothies can be refreshing or relax in comfort.
Restaurant: Johoney : Homemade Ice Cream & Coffee Location: 46/1 Sanpakoi Rd. Tel: 053-247229, 084-1692031 Email: johoney.itim@gmail.com Website: https://www.facebook.com/johoneyicecream/ Open: 09:00 am to 06:00 pm
Custard Style Homemade Ice Cream Custard style ice cream is made with a custard base, which contains egg yolks, cream, milk, sugar, and flavoring ingredients. Custard style ice cream provides for a smoother texture and richer flavor than ice cream made without eggs but it also contains more fat. Other ingredients can be added; such as fruits, candys, cookies, nuts, and other flavorings. Just use your imagination to create your own special treat.
Non-Custard Style Ice Cream Non-custard style ice cream is made without eggs and does not call for the careful cooking that the custard style ice cream requires. Even though the non-custard style ice cream is not as smooth, it can still have a wonderfully rich flavor. It will contain less fat than the custard style and there are lighter versions that can be made using ingredients, such as half & half, whole milk, low fat milk, and yogurt, rather than heavy cream.
Non-Custard Style Ice Cream Without Ice Cream Maker Making homemade ice cream can be done without the use of an ice cream maker. Instead, an electric hand mixer can be used to break up the ice crystals during the freezing process. The mixture can also be hand beaten using a fork or whisk; or a food processor can be used. Using a custard style ice cream recipe will will provide for a smoother ice cream when using this method but using a non-custard recipe makes it very easy for anyone to make a delicious homemade ice cream. 1 http://www.recipetips.com/kitchen-tips/t--1381/types-of-homemade-ice-cream.asp
Bread toast mean bring bread which apply margarine to grill and apply yam or topping when grill finish.
Hot Milk
Hot Milk is popular menu in winter season we bring fresh milk to boil and add sugar for good taste.
Hot Tea
Hot tea have three type 1. Thai tea 2.Green tea 3. Green tea add milk Made by boil water and pour to glass add tea powder.
Nham Kheng sai mean ice with many topping mix in a bowl.
2.2 Situation of industry With the hot weather of the year our country. As a good result of ice cream homemade. We can see that from a young age. Ice cream does not have much variety and enjoyed as much as this but the ice cream business has progressed greatly. The novelty is that we always enjoy this is a favorable factor. The business is growing of the expansion of the company's ice cream factory, foreign giants. Sales of ice cream franchises leading to different countries. Including ice cream is homemade with acculturation to the source created their own brands in Thailand itself with innovative ice cream machine to make a simple and delicious ice cream. These good results and have a choice of multiple channels. Ice cream is a multi-level marketing is. Ice cream, premium, such as Haagen Dazs , Swensens , Bud's Ice Cream , Cream and
Fudge , Baskin Robbins, Dairy Queen etc. The Bank Thailand Commercial analyzed it in 2550 as market cream application. this premium. Approximately $ 3 billion and a growth rate of about 10%, which is quite good as the old. However, this market is also sensitive to economic fluctuations in the market will also have to rely on a group of tourists. Ice cream with the ice cream scoop gelato or ice cream at the store, etc. Is the largest
group. Worth about U.S. $ 7 billion, but the growth rate of 3-5%, although growth is not very high, but it is the most interesting market. Ice cream are normal level the consumer can buy , such as IBerry, I-Maru, Melt Me,
Ice Manias , Onemore ,the ice cream cart and coconut ice cream etc. This is an industrial
manufacturer with the most number representing 78% of all ice cream. For market value is estimated that about 1 billion baht per year. This is a high growth market. But this market is being infiltrators from the major manufacturers. A strong brand. However, like all businesses, major hurdles. It is a matter of economy. And the political impact of this business. Now, this is very interesting started a coffee business. They have recently started to make ice cream. Then gradually move up the year, very hot because the costs are low. Market and most people know that WALLS. They began to realize that Homemade ice cream is easily made and got a idea Thailand has many kinds of fruit. It was made into a market one way to make homemade ice cream is a creative idea. Creation is a brand of its own flavor, perfect legs more and more. Considered to be a very attractive market and the quality and service must have to good in ice cream business because it is the most important factor. Then the rest will follow is to have the commitment and passion will succeed. Ice cream homemade competition in Chiang mai Ice cream IBerry Ice cream Ice VillaA Because 2 competitor are make ice cream homemade not expensive and they have good delicious. They have many big shop in Chiang Mai .
2.3 Product/Service (in General) Now a day the people can be found ice cream in almost every restaurant, store, supermarkets and specialty shops but it is ice cream from company such as Walls, Nestl's, Cremo and Eskimo etc. The most of people must have free time at noon or after school, after worker and holiday. They want to living and relax someplace. I-Tim shop want to be one part help to support them. I-Tim shop the products are Ice Cream Homemade and many topping which contain high quality ingredient and fresh, clean. I-Tim shop provides catering that the customer can select many toping for ones ice cream. ITim shop not hard to found and not too much expensive. Our business have promote on internet, brochure, etc. Nowadays service is the contribution to attract the customers. We train the employees and concern about service mind. Customers can choose many toping by own self. I-Tim shop is decorated in vintage style and good atmosphere. And we hope the customer nice, happy, enjoy with many type of ice cream and feel relax when they come to I-Tim shop and satisfy with our product and service. I-Tim shop opened in everyday at 10:00 am. 10:00 pm. There are the product recommend in I-Tim shop 2.3.1 Ice Cream
Coconut Milk Ice Cream Homemade Coconut milk ice cream is actually made with coconut milk instead of dairy products.
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http://chinesefood.about.com/od/southeastasian/r/coconutice.htm
Green tea Ice Cream Homemade Green tea is made from steamed and dried tea leaves that, unlike the leaves for black tea, have not been fermented. Its delicate flavor translates to a light, refreshing ice cream. After a day or two, the acids that occur naturally in the tea become more pronounced, so it is best to eat the ice cream soon after making it. Though convenient, tea bags do not make the best tea, as the leaves are not able to circulate. For better flavor, seek out high-quality loose tea sold in tea shops or specialty-food stores. Avoid common commercial brands, which are made from blends of inferior bits of leaves.
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http://www.williams-sonoma.com/recipe/green-tea-ice-cream.html
Bread toast
Toast is most commonly eaten with butter or margarine spread over it, and may be served with preserves, spreads, or other toppings in addition to or instead of butter. Toast with jam or marmalade is popular. A few other condiments that can be enjoyed with toast are chocolate jam, banana jam, strawberry jam.
2.3.2 Topping
Butterfly pea rice ( ) Butterfly Pea (in Thai un-chan) widely used in South East Asia. The bright blue flowers are used to dye rice as natural colorant for food and cosmetics. Because apart from the color, are rich in blue Proanthocyanin, it is also a natural antioxidant.
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http://www.b-herbs.com
Sweet Corn
Sweet corn, also known as sugar corn, is much used like a vegetable. Its sweet, juicy kernels are rich in health-benefiting antioxidants, minerals, vitamins. Sweet corn is gluten free cereal and may be used safely much like rice, quinoa etc, in celiac disease individuals.
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http://www.nutrition-and-you.com/sweet-corn.html
Grass Jelly (chao-guay) Grass jelly is made by boiling the aged and slightly oxidized stalks and leaves of Mesona chinensis (member of the mint family) with potassium carbonate for several hours with a little starch and then cooling the liquid to a jelly-like consistency. This jelly can be cut into cubes or other forms, and then mixed with syrup to produce a drink or dessert thought to have cooling (yin) properties, which makes it typically consumed during hot weather. The jelly itself has a slight bitter taste, a light iodine lavender flavor, and is a translucent black. It can also be mixed with soy milk to produce a milky white liquid with black strands in it.
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http://kaleidoscope.cultural-china.com/en/8Kaleidoscope5563.html
Black Been Black beans are a type of small legume with a glossy black shell. They are very high in fiber, folate, protein, antioxidants, and vitamin B, along with numerous other vitamins and minerals.
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http://www.wisegeek.com/what-are-black-beans.htm
Palm seeds Palm seeds are served in sweet syrup and eaten in desserts. The seeds are 1-2 cm. in length each.
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http://www.khiewchanta.com/archives/ingredients/thai-vegetables/palm-seed-hearts-look-
chid.html
Peanuts Peanuts are in fact legumes. Peanuts actually grow underground, as opposed to nuts like walnuts, almonds, etc. that grow on trees. Peanuts are rich in energy and contain many health benefiting nutrients, minerals, antioxidants and vitamins that are essential for optimum health.
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http://www.peanut-institute.org/peanut-facts/ http://www.nutrition-and-you.com/peanuts.html
Sweet potato Sweet potato are high in Vitamin C and A, these tasty items are often considered healthier than their regular potato counterpart.
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http://www.yummly.com/recipes/sweetened-yams
Salim (Sweet-noodles in coconut milk syrup) Salim (Sweet Noodles in Coconut Milk or saleem) is a Thai sweet of multi-colored mung bean noodles or threads, sweetened with sugar syrup, flavored with jasmine, topped with coconut milk and served over crushed ice. A traditional favorite kanom of Thailand, salim noodles are always prepared with mung bean flour.
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http://www.templeofthai.com/cookware/salim-noodle-coconut-milk-6210000451.php
Bread Bread is a staple food prepared by cooking dough of flour and water and often additional ingredients, such as butter or salt to improve the taste.
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http://en.wikipedia.org/wiki/Bread
Taro Taro is a root vegetable that is eaten in many different cultures around the world and has a rich history, with many possible recipes. The leaves of the taro plant are also used as a vegetable. Taro root is easily digestible and the leaves are a good source of vitamins A and C.
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http://www.fitday.com/fitness-articles/nutrition/healthy-eating/the-nutrition-of-taro.html#b
Condensed milk Condensed milk is a highly shelf-stable milk product made by evaporating much of the water from milk to create a thick, syrupy liquid, and adding sugar to it before canning the milk in a sterilized can.
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http://www.wisegeek.com/what-is-condensed-milk.htm
Strawberry jam Strawberry jam is one of the ultimate culinary nectars, the result of boiling down fresh seasonal fruit into bold, jewel-toned lava just bursting with concentrated berry flavor. Strawberries health benefits are also thought to include antioxidant properties. Research is ongoing, but it appears that the ingestion of this super fruit, increases the level of uric acid in the body and this alone has antioxidant properties. This is one of the many, by product, health benefits of this fruit.
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http://molometer.hubpages.com/hub/Strawberries-health-benefits
BlueberryJam Blueberry is a good source of vitamin B6, vitamin C, vitamin K, manganese, dietary fiber and soluble and insoluble fiber like pectin. It contains anthocyanin, phenolic, antioxidant pigments, phytochemical and ellagic acid, that prevents cell damage, inflammation and cancers.
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http://www.buzzle.com/articles/health-benefits-of-blueberries.html
2.4 Vision of your Organization I-Tim shop will be well known in Chiang Mai at the northern part of Thailand. In Malin plaza at Chiang Mai University. We will be one of best brand ice cream homemade, the most of consumer that reliable in our company. We will build standard network. Not only have our company gets benefited from the social but also our company responsibility to social this important that we have to do beyond our-self. 2.5 Mission Make all customers enjoy, relax and satisfy by giving the best service. All ice cream products are high quality and use ingredients from Thai agricultural product. We are dedicated to the highest standards of quality, taste, packaging and new product. Respond to ice-creams lovers, and also students who live in Chiang Mai University and other people. ITim shop will work with carefully by always drive out fresh products and seek for successfully in every time. Customers need is the first thing we take care of, follow by staffs. I-Tim shop is interesting with a variety of ice-cream flavors. Staff is the beginning of the way to success.
2.6 Strategy 2.6.1 Corporate Level I-Tim shop operate business by use prosper strategy in order that our business have organization structure not complicate we divide the responsible follow department. Moreover we snatch market share from the competitors more and more and increase circulation from old customers such as student or the people by improve a taste and new product for customers want. Beside we make friends with other business for opportunity of commercial. 2.6.2 Business Level I-Tim shop chooses focus strategy because our product provide appropriate to people who love their ice cream. 2.6.3 Functional Level Administration For I-Tim shop, customer is the first one we care of. Thus, the shop should be following the best quality of administration process, including the shop decoration and service.
Business Strategies -Good shop decoration -Always offer new promotion for customers- Build good relationship with customer
Marketing Now our shop is set at Malin plaza , so the target market of the shop is student and other people who live around Chiang Mai University area. However, to expand our business to be well known from many people, we have planned to promote and expand more branches in the future. Marketing Strategies -Making any special Advertising and offer to customers, such as a discount promotion. -Good service -Expand more branches, over Bangkok area.
Production We also use all of Thai ingredient for our product. A shop has fashionable ice-cream, such as Thai fruit is topping on ice-cream. Production Strategies - Production must be support customers demand in a hundred percents. - Cleanness Production - Good quality of ingredients - Stable taste of product Human Resources We pay attention of staffs performance. They need to develop themselves in every time, have a clear direction of work and can earn profit to the business. More over the relationship between staffs is very important because it can drive the business to be successful in quickly. Human Resource Strategies -Training and repeating all staffs to be always ready to work. -Motivating all staffs, by offer them extra cash. Financial We should have a good capital which high percentage of securely. It might be come from entrepreneur or take on loan. Financial Strategies -Find the low interest of loan. -Making a shop account. -Be economical [water and electricity.
Chapter 3
Market Feasibility Study
3.1 Market Analysis Ice Cream Market Analysis Ice cream is a subcategory of the frozen dessert which has projected sales in 2010 of approx. $24 billion. Additionally, ice cream itself now captures 59.7% of this market, with total sales of $12.9 billion. There is currently a 3.7% growth rate based on current sales figures. This growth in sales is not due to a market which is consuming more ice cream, but rather is spending more on the ice cream that it consumes, that is the ice cream products being consumed are increasing in price. The increase in price is due to the general increase in dairy prices combined with increased cost of technology associated with ice cream production. The product innovation in all frozen desserts, including ice cream is increasing; however, the average lifecycle of ice cream is decreasing. The average lifetime of ice cream varieties is 1 to 2 years. At the same time, there is continued growth in low-fat variations of full-fat ice cream products and there is a demand for these products to taste like their full-fat equivalents. The better-for-you frozen dessert products, traditionally marketed at adults, have unexpected cross-appeal in children. The demand for these healthful alternatives is growing. Nonetheless, ice cream is still considered an indulgence and thus there will always be a market for full-fat (super premium) ice cream products. Food service accounts for 63.5% of ice cream sales, while retail totals 43.7% of sales. In both markets, brand loyalty in ice cream is very transient and can be swayed by new flavors and varieties. As such, there is opportunity to build brand loyalty with new flavors, varieties, packaging, and value-adding technologies. Current trends suggest that quality generally outweighs price consideration in retail food purchases. According to the survey of the area in Malin Plaza in front Chiang Mai University(CMU) we can divide the marketing to main part of segment as the following - Food - Beverage - Bakery shop - Dessert - Coffee shop Ice cream homemade name I-Tim shop focused to the Ice cream market share which the competitive analysis in the Malin plaza which are Ice VillaA, Snowy ice cream highly competitive in beverage. So I Tim shop has seen the gap for make market in plaza because in the Malin plaza has not ice cream shop have dessert in area. This is opportunity for opening ice cream homemade marketing. 3.1.1 General Environment Analysis Why does a consumer buy an ice cream? In the first place we have to see in general why people buy ice creams, and what value it has to them this type of product and then we have to analyze the different types of markets because the reasons will change accordingly with the type of (children or adults, for example) and product (premium or not, for example). So basically the answer to this question is that the reason why consumers buy an ice cream depend of some variable factors that I will try to explain here.
Consumers just buy a product because of the value it has to them, because it satisfy a need they had and possibly they didnt know. In the case of Ice creams, in general people buy the normal type of ice cream because of the flavor, the ice cream is competing with other kind of candies, its a treat and its associate with having fun outdoors in the summer. But this is a limited vision of the reality because the ice cream market is far more complex than this and with the introduction of premium ice creams such as Haagen-Dazs, the rules changed completely. With the creation of a new market segment the reasons why average costumers bought the product changed because before the target were children that bought the ice cream has a candy and know are the adults that look to an ice cream as a sophisticated pleasure, an indulgency. So the more premium the ice cream is costumers will buy the product more for the experience itself and the less premium the product is costumers will buy the ice cream only for the taste and having in mind the price. - Political factors The problem of government in Thailand have not effect to power of buyer because Ice cream shop have normal cost not expensive and customer can buy each taste in each season. Ice cream shop brings material from product of fruit in Chiang Mai to produce good quality product for sell with normal cost. - Economic factors The economic factor will not have an effect on the I Tim because the located in MalinPlaza area although the economic factor didnt have an effect to the rate of ice cream consumption is also growing to opportunity give market share. - Social and Environment factors Now customer interest to take care about healthy and body shape, so the company think this is opportunity to produce new products for health to present customer who want to buy the ice cream healthy such as low fat ice cream, fruit ice cream, vegetable ice cream, high calcium ice cream for have a choice to customer choose to buy it and easy to decision because ice cream shop have a difference taste for life style of customer. - Technological factors The process of production for homemade ice cream has been improved some technology to help produce ice cream so the product of ice cream has taste and texture differences other ice cream to make customer interested.
3.1.2 Competition Analysis (3C Analysis) 1. Competitors analysis We have position in Malin plaza which is first mover advantage because no exist of supply that provides ice cream to the demand on this market. So, we can analyze the main competitor in Malin plaza have two shop which is 1) Ice VillA 2) Snowy ice cream and this competition in area around Chaing Mai : Home Fresh Ice Cream, IBerry, The Oasis bakery, Seasons Ice cream Chiang Mai, Ice & Friends, Mrs.Icy Chiangmai, Ice cream Pha Thun, 7eleven.
2. Competitive analysis Ice cream homemade market is a market that is constantly expanding. There are more current operators of Ice cream homemade business because of operate and production easily. The observation that famous brand open more branches and begin to development in production, marketing and expanding distribution channels. Major reputation business has more capital is more aggressive in market and create distribution channels and distribution to cover thoroughly. At present, ice cream market in Thailand is quite capable of continuous growth. Benefits of ice cream homemade market in Thailand can be doing throughout the year because the weather is quite hot and weather is not different. Our company is homemade ice cream own position is in the premium ice cream market. While the other competitor in Malin Plaza area is ignore to compete in the ice cream market. 3. Customer analysis Business emphasizes in customers is student and other people with an average age ranging from 15-40 years with high purchasing power parity. This is easy to bring the product to the consumers. From a target group, CMU students want to consume
homemade ice cream because of I Tim shop has many menu for choose another ice cream such as bread toast for supply ice cream shop to meet existing demand.
3.2 STP Analysis 3.2.1 Segment I-Tim shop has segment the market in Malin plaza area the following segment into these separate parts : - Food - Beverage - Bakery shop - Dessert - Coffee shop We can separate segment of customer by age, occupation, life style then we can get customer in Malin plaza for come to buy because when people walk in market plaza it very hot their want to have cool beverage and want to sit for relax same students they likes to meeting group after finish school we will choose Malin plaza for open the shop. 3.2.2 Targeting I Tim targeting on the ice cream market which there are no competitor in this market share so there is an opportunity to built some profit from the gap in the market by choose target in group of Chiang Mai University and Chiang Mai University demonstration school students and everyone around plaza who likes to eat ice cream and dessert . 3.2.3 Positioning I-Tim shop has design shop is colorful style for interested customer and make interest logo for customer can remember brand. I Tim is normal cost shop for customer feel not expensive and come back to buy again but I Tim has premium product and service for make new customer and give customer loyalty. 3.3 Marketing Mix Strategy 3.3.1 Product I-Tim shop is ice cream homemade for the difference texture another brand. Its mixture between milk with beverage Thailand, fruits, vegetable. And the result is the delicious and new taste that is point of sell ice cream and dessert is bread toast, Nham Kheng Sai in winter season we have hot milk, hot tea for customer . I Tim have variety of taste for support which taste customer want to buy. 3.3.2 Price The majority of the business sales will come from ice cream and ice cream homemade we use price strategy 39 Baht per scoop with two topping. We choose sell 39 Bath per scoop because the price is normal price in ice cream homemade group and make customer impression in cost and quality and dessert we sell not expensive for customer who have less money buy they want to try it. Ice cream homemade 39 bath/scoop Bread toast Nham Kheng Sai 15 bath/piece 20 bath/cup
20 bath/glass
3.3.3 Place We choose Malin plaza in campus because the place with students and people come to meeting and buying food and beverage. My shop in Malin plaza have possibility to get profits by make interest point of shop such as have place for customer sit and relax by provide table , chair, flower, open music. 3.3.4 Promotion I-Tim shop has variety promotion provide to the customers are - Buy 1 scoop free 2 topping on ice cream. - Make the card to customers for collect the stamp when they buy product 50 baths up, So when they have 10 stamps can get free 1 menu in shop. Promotion in the winter season buy 3 scoops and get free 1 scoop. Customer can match one ice cream and choose one menu in 59 bath. 3.4 Five force model Exist competitor The overview of the ice cream market will find that there are many competitors. Have the small and large business. But Ice cream homemade shop in Malin plaza area have less any ice cream shop opens. So, there is no direct competitor to compete with I-Tim shop. Coupled with the ice cream market rates grasp how early in the 50-80% level as well as market growth continued and potential future growth rates due to more consumption of ice cream in Thailand. Current is low compared to other countries. New entry barrier The way to access to ice cream markets is easy. Especially in the group of Homemade Ice cream as an easy technologies production, but the business is similar to other food. Flavor and feature is the highlight of the business and the methods to produce the best ice cream flavor that require different techniques that have resulted from a long trial. The business is focused on building relationships with customers. We have to focus on marketing promotions that have access needs of students. The strategies cannot imitate or emulate difficult to attract the customers such as a promotion of customers to purchase at the shops. Substitute product The homemade Ice cream is a product that is interesting and easy to substitute products of customers. Depending on a product look kind and good quality. If we compare the prices of existing competitors, we are also with cheaper quality compared. The most competitive products are franchiser. That is available generally. When view from the weather of the Chiang Mai University and around area. Ice cream homemade shop seems to be the most popular than other dessert.
Power of buyer I-Tim shop business is a new and not well to know and accepted in the market. The business is required in Malin plaza front of Chiang Mai University and store sales and service to consume the customers. Since the I-Tim shop area is set to see good image. When we have a good image of the shop has been more popular and building the business power of buyer increase. However the quality of ice cream is the most important factors to business in the long term tend to increase the purchases of consumers. Power of supplier The raw material of the product for production is easy to find such as fresh milk, cream, eggs, fresh fruits, green tea and coconut milk. The Ice cream product that is easy in manufacturing. That Ice cream business is an industry of market has high gravity. Both the production cost per unit low and making a gross profit margin high into the market is doing easy because no barriers to entry. Especially in the Ice Cream homemade business small and supplier bargaining power is lower. Because materials used in manufacturing purchased at general and sellers in the market more. However, the qualities of ice cream flavors are the most important factors to business in the long term. 3.5 Sales Forecast/Profit Estimation According the sale forecast which we are focusing with detailed unit sales forecasts. This is about determining a products market share in a particular industry and considering what will happen to that market share in the future. The statistic of population in Chiang Mai University have student 38,648 people (Data on 25 June2012) Chiang Mai University Demonstration school there are 1,384 people People live in around Chiang Mai university around 32,325 prople. I-Tim shop will place at Chiang Mai University in Malin plaza. First the estimate numbers of customer focus mainly on students from Chiang Mai University and other people around the area. Which the number is 10,000 populations. So, we break down into 10000 x 30% which equal 3,000 population. Time period are: 5 years Average selling price are: 35 baht/scoop Next we estimate the company demand Which company demand = market demand x company market share Expected that student will consume our product at 1 Kg. / person /year So, market demand = 3,000 x1 (Kg. /person) = 3,000 Kg. Market share of ice-cream are 20% So, the business demands of selling are = 3,000 x 15 (1 Kg. will equal 15 scoops of ice cream) = 45,000 scoops / years 45,000 /12 = 3,750 scoops per month 3,750/30 = 125 scoops per day Which I-Tim shop has 2 flavors which can break down into an approximate 125/2 = 62.5 Scoops per flavor per day. 1 http://www.cmu.ac.th/info_service.php?menu=20 2 http://www.satitcmu.ac.th/index.php/satitcmu-intro-school.html 3 http://stat.dopa.go.th/xstat/p5357_01.html 4 http://www.manager.co.th/campus/viewnews.aspx?NewsID=9550000118807
3.5.1 Time Series Analysis Breakdown into 4 parts The trend: According to the study of Kasikorn research center state that the Ice cream market will growth rapidly of 5% every year according to the consumer behavior. The seasonal: I-Tim shop are located in Malin Plaza front of Chiang Mai University which are in CMU campus area which it can divided into three seasonal as the following in 1st semester 2nd semester and 3rd which is summer and the sale forecasting in the summer season will approximate to decrease of 50% of sale volume because there are less students to come and study at Chiang Mai university. Erratic event: The business sale forecast will estimate the total sale in the summer lower than the open semester for 50% because the students in CMU of them will not take the summer course Response: To increase the sale volume I-Tim shop will mainly response to this situation by giving promotion to motivate the market.
1
http://www.kasikornresearch.com/TH/Pages/Default.aspx
3.7 Conclusion I-Tim shop business is new entrepreneur. So, we try to plan the market to achieve the goal. We think will be successful within 5 years because we produce the product to satisfy the customer and have a good service and good products. According to the sale forecasting it can conclude that the average income will be approximate 131,250 baht per month. Decrease in sales this summer season of the university that close for summer. Decrease the sale are 50% lower than normal.
4.1 Cost of Investment 4.1.1 Rent Rental Rate According to the plan I Tim and desert sweety shop will be placed at Townhouse front of Malin Plaza at Chiang Mai rental fee 500 baht /sq.m. Consists of 12 Sq.m. So the total rent for one month are 500 x 12 = 6,000 baht per month, Thus for the whole year of rental cost are 6,000 x 12 = 72,000 Bath. Total Pre-Operation cost Total Price 72,000 500 385 72,885
Forward Rental Permission to Product food Social Tax Total 4.1.2 Investment cost Equipment Decoration Total 4.1.3 Machine Tools and Equipments Equipments: Ice cream maker
JCS : JC-14BIF Price : 170,000 bath Can produce ice cream 14 kg in 1510 minute
ROMAN SLIM Price: 94,448 bath Capacity 345 Liter 9-11 model shown Temperature ( -18 c) ( - 25 c)
Measuring scales set Price : 342 bath - Weighing apparatus - Measuring spoon - Cup.
Bottle Vase
Tsunami bowl
Melamine spoon
Paper tray
Calculator
CASIO
HR- 150TM
Board menu
Napkins uniform
Tissue papers
DVD player Family D-447 pink DVD player Price : 890 bath
Magazine /Book Seventeen Ray In magazine Lisa 80 bath 90 bath 50 bath 45 bath
4.2 Depreciation
Year 1 Ice cream maker Ice cream freezer Ice cream tray Other Total January 2,833 1,574 63 92 4,562 February 2,833 1,574 63 92 4,562 March 2,833 1,574 63 92 4,562 April 2,833 1,574 63 92 4,562 May 2,833 1,574 63 92 4,562 June 2,833 1,574 63 92 4,562 July 2,833 1,574 63 92 4,562 August 2,833 1,574 63 92 4,562 September 2,833 1,574 63 92 4,562 October 2,833 1,574 63 92 4,562 November 2,833 1,574 63 92 4,562 December 2,833 1,574 63 92 4,562 Total 33,996 18,888 756 1,104 54,744
Year 2 Ice cream maker Ice cream freezer Ice cream tray Other Total
Year 3 Ice cream maker Ice cream freezer Ice cream tray Other Total
Year 4 Ice cream maker Ice cream freezer Ice cream tray Other Total
Year 5 Ice cream maker Ice cream freezer Ice cream tray Other Total
Chapter 5
Production and Operations Analysis
5.1 Product Characteristics Ice cream homemade product of I Tim shop focus on raw material in Chiang Mai and selling ice cream and topping generally can be dividend in to two flavors and thirteen toppings and all of Ice cream and topping product use a high a quality ingredient because can easy to find and decrease cost of produce for make profit revenue. I Tim shop selling another ice cream for make variety menu in every season in winter season we have Hot milk , Hot tea for customer and add bread toast , dessert , ice cream on beverage < customer can choose one ice cream on top of beverage or bread toast>. Shop selling in shop and can buy back to home we make standard good service and good facility for customer satisfaction. Ice cream and dessert 1. Coconut milk. 2. Matcha green tea ice cream. 3. Thai tea ice cream. 4. Pinky milk ice cream. 5. Cantaloupe ice cream. 6. Yogurt low fat ice cream. 7. Lynches ice cream. 8. Banana ice cream. 9. Strawberry low fat ice cream. 10. Milky creamy ice cream. 11. Hot Milk. 12. Hot Tea. 13. Bread toast. 14. Dessert ( Nham kheng sai )
Topping on ice cream and dessert 1. Butterfly pea rice 2. Sweet Corn 3. Grass Jelly (chao-guay) 4. Black Been 5. Palm seeds 6. Peanuts 7. Sweet potato 8. Salim (Sweet-noodles in coconut milk syrup)
9. Bread 10. Taro 11. Condensed milk 12. Strawberry jam 13. Blueberry Jam
The basic steps in the manufacturing of ice cream homemade are generally as follows: Blending First the ingredients are selected based on the desired formulation and the calculation of the recipe from the formulation and the ingredients chosen, then the ingredients are weighed and blended together to produce what is known as the "ice cream mix". Blending requires rapid agitation to incorporate powders, and often high speed blenders are used.
Pasteurization The mix is then pasteurized. Pasteurization is the biological control point in the system, designed for the destruction of pathogenic bacteria. In addition to this very important function, pasteurization also reduces the number of spoilage organisms such as psychrotrophs, and helps to hydrate some of the components (proteins, stabilizers). Pasteurization (Ontario regulations): 69 C/30 min. 80 C/25s Both batch pasteurizers and continuous (HTST) methods are used. Batch pasteurizers lead to more whey protein denaturation , which some people feel gives a better body to the ice cream. In a batch pasteurization system, blending of the proper ingredient amounts is done in large jacketed vats equipped with some means of heating, usually steam or hot water. The product is then heated in the vat to at least 69 C(155 F) and held for 30 minutes to satisfy legal requirements for pasteurization, necessary for the destruction of pathogenic bacteria. Various time temperature combinations can be used. The heat treatment must be severe enough to ensure Destruction of pathogens and to reduce the bacterial count to a maximum of 100,000 per gram. Following pasteurization, the mix is homogenized by means of high pressures and then is passed across some type of heat exchanger (plate or double or triple tube) for the purpose of cooling the mix to refrigerated temperatures (4 C). Batch tanks are usually operated in tandem so that one is holding while the other is being prepared. Automatic timers and valves ensure the proper holding time has been met. Continuous pasteurization is usually performed in a high temperature short time (HTST)heat exchanger following blending of ingredients in a large, insulated feed tank. Some preheating, to 30 to 40 C, is necessary for solubilization of the components. The HTST system is equipped with a heating section, a cooling section, and a regeneration section. Cooling sections of ice cream mix HTST presses are usually larger than milk HTST presses. Due to the preheating of the mix, regeneration is lost and mix entering the cooling section is still quite warm.
Homogenization The mix is also homogenized which forms the fat emulsion by breaking down or reducing the size of the fat globules found in milk or cream to less than 1 m. Two stage homogenization is usually preferred for ice cream mix. Clumping or clustering of the fat is reduced thereby producing a thinner, more rapidly whipped mix. Melt-down is also improved. Homogenization provides the following functions in ice cream manufacture: - Reduces size of fat globules - Increases surface area - Forms membrane - Makes possible the use of butter, frozen cream, etc. By helping to form the fat structure, it also has the following indirect effects: ---makes a smoother ice cream- gives a greater apparent richness and palatability- better air stability- increases resistance to melting Homogenization of the mix should take place at the pasteurizing temperature. The high temperature produces more efficient breaking up of the fat globules at any given pressure and also reduces fat clumping and the tendency to thick, heavy bodied mixes. No one pressure can be recommended that will give satisfactory results under all conditions. The higher the fat and total solids in the mix, the lower the pressure should be. If a two stage homogenizer is used, a pressure of 2000 - 2500 psi on the first stage and 500 - 1000 psi on the second stage should be satisfactory under most conditions. Two stage homogenization is usually preferred for ice cream mix. Clumping or clustering of the fat is reduced thereby producing a thinner, more rapidly whipped mix. Melt-down is also improved.
Ageing The mix is then aged for at least four hours and usually overnight. This allows time for the fat to cool down and crystallize, and for the proteins and polysaccharides to fully hydrate. Aging provides the following functions: - Improves whipping qualities of mix and body and texture of ice cream. - providing time for fat crystallization, so the fat can partially coalesce; - Allowing time for full protein and stabilizer hydration and a resulting slight viscosity increase;
- Allowing time for membrane rearrangement and protein/emulsifier interaction, as emulsifiers displace proteins from the fat globule surface, which allows for a reduction in stabilization of the fat globules and enhanced partial coalescence. Aging is performed in insulated or refrigerated storage tanks, silos, etc. Mix temperature should be maintained as low as possible without freezing, at or below 5 C. An aging time of overnight is likely to give best results under average plant conditions. A "green" or un aged mix is usually quickly detected at the freezer.
Freezing and Hardening Following mix processing, the mix is drawn into a flavor tank where any liquid flavors, fruit purees, or colors are added. The mix then enters the Dynamic freezing process which both freezes a portion of the water and whips air into the frozen mix. The "barrel" freezer is a scraped-surface, tubular heat exchanger, which is jacketed with a boiling refrigerant such as ammonia or Freon. Mix is pumped through this freezer and is drawn off the other end in a matter of 30 seconds, (or 10 to 15 minutes in the case of batch freezers) with about 50% of its water frozen. There are rotating blades inside the barrel that keep the ice scraped off the surface of the freezer and also dashers inside the machine which help to whip the mix and incorporate air.
The Continuous Ice Cream Freezer Ice cream contains a considerable quantity of air, up to half of its volume. This gives the product its characteristic lightness. Without air, ice cream would be similar to a frozen ice cube. The air content is termed its overrun, which can be calculated mathematically. As the ice cream is drawn with about half of its water frozen, particulate matter such as fruits, nuts, candy, cookies, or whatever you like, is added to the semi-frozen slurry which has a consistency similar to soft-serve ice cream. In fact, almost the only thing which
differentiates hard frozen ice cream from soft-serve, is the fact that soft serve is drawn into cones at this point in the process rather than into packages for sub sequent hardening.
Adding fruit and sweetened chunks If chunks of food such as strawberry or cookie pieces are to be added to the ice cream, the frozen mixture is pumped to a fruit feeder. The chunks are loaded into a hopper at the top of the feeder. Another, smaller hopper, fitted with a star wheel, is located on the front of the feeder. An auger on the bottom of the machine turns the hoppers so that the chunks drop onto the star wheel in pre-measured amounts. As the mixture passes through the feeder, the star wheel pushes the food chunks into the ice cream. The mixture then moves to a blender where the chunks are evenly distributed.
Hardening After the particulates have been added, the ice cream is packaged and is placed into ablest freezer at -30 to -40 C where most of the remainder of the water is frozen. Below about -25 C, ice cream is stable for indefinite periods without danger of ice crystal growth; however, above this temperature, ice crystal growth is possible and the rate of crystal growth is dependent upon the temperature of storage. This limits the shelf life of the ice cream. A primer on the theoretical aspects of freezing will help you to fully understand the freezing and recry sterilization process. Hardening involves static (still, quiescent) freezing of the packaged products in blast freezers. Freezing rate must still be rapid, so freezing techniques involve low temperature (40oC) with either enhanced convection (freezing tunnels with forced air fans) or enhanced conduction (plate freezers).
The rate of heat transfer in a freezing process is affected by the temperature difference, the surface area exposed and the heat transfer coefficient (Q=U A dT). Thus, the factor safecting hardening are those affecting this rate of heat transfer: - Temperature of blast freezer - the colder the temperature, the faster the hardening, the smoother the product. - Rapid circulation of air - increases convective heat transfer. - Temperature of ice cream when placed in the hardening freezer - the colder the ice cream at draw, the faster the hardening; - must get through packaging operations fast. - Size of container - exposure of maximum surface area to cold air, especially important to consider shrink wrapped bundles - they become a much larger mass to freeze. Bundling should be done after hardening. - Composition of ice cream - related to freezing point depression and the temperature required to ensure a significantly high ice phase volume. - Method of stacking containers or bundles to allow air circulation. Circulation should not be impeded there should be no 'dead air' spaces (e.g., round vs. square packages). - Care of evaporator - freedom from frost - acts as insulator. - Package type, should not impede heat transfer - e.g., Styrofoam liner or corrugated cardboard may protect against heat shock after hardening, but reduces heat transfer during freezing so not feasible. Ice cream from the dynamic freezing process (continuous freezer) can also be transformed into an array of novelty/impulse products through a variety of filling and forming machines, which have been identified on a separate page.
1
http://www.uoguelph.ca/foodscience/dairy-science-and-technology/dairy-products/ice-
cream/ice-cream-manufacture
5.3 Lifetime The best method to storage ice cream is control temperature. This is the theoretical of the freezing process Store ice cream on the shelves of the freezer, not in the door. Ice cream is best stored at -11F (-24C). Ice cream is easiest to scoop between -0.4 and -4F (-18 and -20C), so transfer the container from the freezer to the fridge 10 to 20 minutes before scooping. Once youve opened the container, press a piece of plastic wrap or waxed paper directly on the surface of the ice cream before replacing the lid. Put it back in the freezer immediately after scooping. For the best texture, store-bought ice cream that is stored in a home freezer should be eaten within a month of produce. Homemade ice cream is best eaten within a day or two. Dip the scoop in room temperature or warm water between every scoop; shake off the excess water before dipping the scoop in the ice cream. Look for some of the fancy ice cream scoops with scrapers, buttons and plungers to make scooping even easier. Avoid thawing and refreezing large ice crystals will form and the smooth, creamy texture will be destroyed. http://www.dairygoodness.ca/ice-cream/how-to-store-ice-cream
5.4 Ice cream recipe Coconut Milk Ice cream Egg yolk Milk 3 egg 250 ml
Whip cream 250 ml Sugar Salt Direction Mix salt, egg yolk, sugar in the bowl Pour hot milk to the bowl mix ingredient stir gradually . Bring to the ice cream machines with whip cream around 20 minute. And refrigerate. 100 g 1 tea spoon
Green tea ice cream Fresh milk Heavy cream Sugar Green tea powder Vanilla flavor Salt Egg yolk 1 cup 2 cup cup 2 table spoon 1 tea spoon tea spoon 3
Direction Bring heavy cream, sugar, salt, milk into pot. Put green tea powder and stir until boil. Pour egg yolk and vanilla flavor into pot mix ingredient by stir. Bring it to ice cream machine for blended.
Thai tea ice cream Fresh milk Thai tea powder Sugar Egg Vanilla 1 cup 3 table spoon 2/3 cup 2 egg 2 tea spoon
2 cup
Boiled milk until warm add sugar and Thai tea powder and put down. Pour warm milk mix to egg. Mix vanilla and heavy cream put it in refrigerator until cold. Then bring everything into ice cream machine and blended.
Red milk ice cram Egg yolk Sugar Salt Fresh milk Whip cream Red syrup Vanilla 2 egg 2 table spoon tea spoon 200 ml 350 ml 50 ml 1 tea spoon
Direction Mix egg yolk, sugar, salt in the bowl stir until fluffy. Boiled milk, whip cream, vanilla warm temperature . Pour egg fluffy into pot stir ingredients until 75 c . Bring to ice cream machine and blended.
Cantaloupe ice cream Cantaloupe Egg Hot milk Sugar Lemon 700 g 6 egg 3 cup 1 cup 2 lemon
Direction Blended cantaloupe until smooth texture. Mix egg and sugar in bowl. Boil egg, sugar warm temperature and pour hot milk stir until cream texture. Add cantaloupe into blow and pour cream of hot milk, egg.
Add lemon and mix . Bring to ice cream machine and blended.
2 cup cup 50 g
1 tea spoon
Direction Mix sugar and whip cream to bowl and stir until smooth. Pour yogurt and stir well. Add vanilla flavor and stir well. Bring to ice cream machine and refrigerate them.
Lynches ice cream Heavy cream Egg yolk Sugar Lynches Lynches blend Soluble fiber Ice Salt 1 cup 1 tea spoon 400 ml 6 egg 90 g 2 cup
Direction Boil heavy cream in warm. Mix sugar and egg yolk until well in bowl. Pour heavy cream to bowl stir regularly. Pour ingredient in bowl to a pot boil it warm. Add lynches blend , soluble fiber and pour to ice cream machine. After blended add lynches and mix them to smooth.
Banana ice cream Milk Cream Egg Banana Sugar Sugar Lemon juice Salt Direction Cut banana little piece and mix sugar, lemon juice bring to refrigerate 1 hour. Mix milk, sugar, salt stir well. Bring banana from refrigerate mix and blend. Add egg , cream in banana blend. Pour ingredients to ice cream machine . 500 ml 500 ml 1 egg 2 banana cup for milk cup for banana 2 tea spoon
Strawberry low fat ice cream Fresh milk Vanilla Egg yolk Dextrose sugar Whip cream <low fat> Strawberry jam Soluble fiber Direction Boil milk and add vanilla until warm. Mix sugar , egg yolk and stir until smooth in bowl. Pour warm milk into bowl and stir well. Bring them to boil again around 82-83 c Stir whip cream until fluffy and mix to bowl. Add strawberry jam and soluble fiber and mix well. Pour into ice cream machine. 200 g vanilla 2 egg 55 g 150 g 150 g 1 tea spoon
Milky creamy ice cream Milk Cream Sugar Vanilla Egg Milk protein Direction Beverage recipe Hot Milk Milk Sugar Direction Hot Tea Hot water Tea powder Direction Dessert recipe Ice sweet Ice cup 1 cup 3 tea spoon < green tea , Thai tea > 150 ml. 1 tea spoon - Boil milk in warm and add sugar. Boil milk, vanilla and milk protein until warm. Mix egg and sugar stir until fluffy in bowl. Pour milk in to bowl and stir well. Add cream and stir until smooth. Bring to ice cream machine. 500 ml 250 ml 2 cup 1 tea spoon 3 egg 2 table spoon
Topping < customer can choose> Direction - Put topping and ice in cup.
Bread toast Bread Margarine Yam Direction Apply margarine on bread Bring bread to toast until bread change to yellow color Pour yam on bread. 1 piece 1 tea spoon
5.5 Operating Cost Raw material Cost Fruit and ingredients of Ice cream
Price : 70 bath/kg
Black bean
Price: 34 bath/kg
5.6 Overhead MFG overhead Electricity 900 900 900 900 900 900 900 900 900 900 900 900 10,800 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
900 200
11,662 11,662 11,662 11,662 11,662 11,662 11,662 11,662 11,662 11,662 11,662 11,662 139,944
5.7 Logistic Management Application of management principles to logistics operations for efficient and cost effective movement of goods planning control shop my shop planning go to buy raw material and order some material from market for decrease expense cost of shop .
I Tim&Dessert shop
Top Supermarket
One month go to buy 2 time = 520 bath Cost of gasoline : 520 bath per month
Chapter 6
Administration analysis
6.1 Management Analysis Administration Cost Employee salary Our company hires two sale persons in our shop. Each person receives salary 10,000 baht per month. 6.2 Conclusion I Tim shop will be located at Malin Plaza in front of Chiang Mai University. And we will our ice cream shop invest as the following. Total cost of raw material and equipment No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. Descript No. Product 1 1 10 3 1 11 150 100 2 4 100 2 10 2 2 1 20 20 100 20 6 20 25 3 1 1 Price/Unit 170,000 94,448 380 220 342 120 3 0.18 1,590 5 0.5 75 1.9 650 180 850 23 7.50 0.90 10 10 39 35 80 890 80 90 50 Total 170,000 94,448 3,800 660 342 1,320 450 18 3,180 20 50 150 19 1300 360 850 460 150 90 200 60 780 875 240 890 265
Ice cream maker Ice cream freezer Ice cream tray Ice cream scoop Measuring scales set Bottle Vase Ice cream cups Ice cream spoons Calculator Pens Paper note Stamp sticker Name and price tag Board menu Napkins uniform Nesco toast bread Tsunami bowl Melamine spoon Paper tray Fork Tissue papers Cup Glass Tray DVD player Magazine - Seventeen 26. - Ray - In magazine
27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64.
Washing Coconut Cantaloupe Banana Lynches Lemon Strawberry yam Syrup Egg Half and half milk Fresh milk Whip cream Matcha Green tea powder Thai tea powder Sugar Salt Ice Vanilla Vanilla Flavor Dextrose sugar Soluble fiber Milk protein Butterfly Pea sticky rice Sweet corn Grass jelly Black bean Palm seed Pea nut Salim Bread cut Condensed milk Bread Best food margarine Banana jam Chocolate jam Marmalade jam Strawberry jam Blueberry jam
45 50 160/kg 19/kg 165/kg 90/kg 5 107 38 3.5 158 39 250 450 120 23 10 0.5 30 60 205 205 140 149 15 50 34 55 13 44 40 23 19 70 44 44 44 44 44
50 480 57 495 360 50 214 76 140 632 390 750 450 120 69 10 10 300 120 205 205 140 74.50 15 50 34 55 13 44 40 115 95 70 44 44 44 44 44 287,126
So the total amount of investment will be equal 375,715+55,317= 431,032 but we will loan the money from the investor for 500,000
Year 2 Revenue Sale Total Revenue Cost of goods sold Direct Material Direct Labor MFG overhead Total cost of goods sold Gross income Operating Expense Marketing expense Rent Depreciation Selling & Administration Total Operating Expense Net income before Expense Operating income (loss) Other income (expense) Interest expense Total Operating income Income (loss) before Taxes Provision (benefit) for income taxes Net income (loss) for the year Retained Earnings Being of the year Retaining Earning
Year 3 Revenue Sale Total Revenue Cost of goods sold Direct Material Direct Labor MFG overhead Total cost of goods sold Gross income Operating Expense Marketing expense Rent Depreciation Selling & Administration Total Operating Expense Net income before Expense Operating income (loss) Other income (expense) Interest expense Total Operating income Income (loss) before Taxes Provision (benefit) for income taxes Net income (loss) for the year Retained Earnings Being of the year Retaining Earning
Year 4 Revenue Sale Total Revenue Cost of goods sold Direct Material Direct Labor MFG overhead Total cost of goods sold Gross income Operating Expense Marketing expense Rent Depreciation Selling & Administration Total Operating Expense Net income before Expense Operating income (loss) Other income (expense) Interest expense Total Operating income Income (loss) before Taxes Provision (benefit) for income taxes Net income (loss) for the year Retained Earnings Being of the year Retaining Earning
Year 5 Revenue Sale Total Revenue Cost of goods sold Direct Material Direct Labor MFG overhead Total cost of goods sold Gross income Operating Expense Marketing expense Rent Depreciation Selling & Administration Total Operating Expense Net income before Expense Operating income (loss) Other income (expense) Interest expense Total Operating income Income (loss) before Taxes Provision (benefit) for income taxes Net income (loss) for the year Retained Earnings Being of the year Retaining Earning
Operating Cash Flow Net Income after Tax + Depreciation and amortization +/- Decrease (Increase) in Accounts Receiveable +/- Decrease (Increase) in Inventory +/- Decrease (Increase) in Other Current Assetes +/- Decrease (Increase) in Accounts Payable +/- Decrease (Increase) in Accrued Expenses +/- Decrease (Increase) in Other Current Liabilities Total Operation Cash Flow Investing Cash Flow +/- Decrease (Increase) in Fixed Assets +/- Decrease (Increase) in Notes Receivables +/- Decrease (Increase) in Securities, Investment +/- Decrease (Increase) in tangible, noncurrent assets Total Investing Cash Flow Financing Cash Flow +/- Decrease (Increase) in Borrowings Payment in principle - Dividends Paid Total Financing Cash Flow Total Cash Flow Cash at beginning of period Cash at end period
48,994 4,562 6,098 47,458 273,720 273,720 -8,333 2604 -5,729 279,449 279,449
69,934 4,562 6,098 68,398 273,720 273,720 -8,333 2604 -5,729 279,449 279449 558,898
43,431 4,562 -6,098 41,895 273,720 273,720 -8,333 2604 -5,729 279,449 558898 838,347
34,466 4,562 -6,098 32,930 273,720 273,720 -8,333 2604 -5,729 279,449 838347 1,117,796
31,858 4,562 -6,098 30,322 273,720 273,720 -8,333 2604 -5,729 279,449 1,117,796 1,397,245
62,665 4,562 -6,098 61,129 273,720 273,720 -8,333 2604 -5,729 279,449 1,397,245 1,676,694
57,286 4,562 -6,098 55,750 273,720 273,720 -8,333 2604 -5,729 279,449 1,676,694 1,956,143
56,308 4,562 -6,098 54,772 273,720 273,720 -8,333 2604 -5,729 279,449 1,956,143 2,235,592
57,938 4,562 -6,098 56,402 273,720 273,720 -8,333 2604 -5,729 279,449 2,235,592 2,515,041
42,290 4,562 -6,098 40,754 273,720 273,720 -8,333 2604 -5,729 279,449 2,515,041 2,794,490
35,933 4,562 -6,098 34,397 273,720 273,720 -8,333 2604 -5,729 279,449 2,794,490 3,073,939
38,052 4,562 -6,098 36,516 273,720 273,720 -8,333 2604 -5,729 279,449 3,073,939 3,353,388
Year 2
January February March April May June July August September October November December
Operating Cash Flow Net Income after Tax + Depreciation and amortization +/- Decrease (Increase) in Accounts Receiveable +/- Decrease (Increase) in Inventory +/- Decrease (Increase) in Other Current Assetes +/- Decrease (Increase) in Accounts Payable +/- Decrease (Increase) in Accrued Expenses +/- Decrease (Increase) in Other Current Liabilities Total Operation Cash Flow Investing Cash Flow +/- Decrease (Increase) in Fixed Assets +/- Decrease (Increase) in Notes Receivables +/- Decrease (Increase) in Securities, Investment +/- Decrease (Increase) in tangible, noncurrent assets Total Investing Cash Flow Financing Cash Flow +/- Decrease (Increase) in Borrowings Payment in principle - Dividends Paid Total Financing Cash Flow Total Cash Flow Cash at beginning of period Cash at end period
58,552
3,364,63 8 3,370,26 3
3,370,26 3 3,375,88 8
Year 3
January February March April May June July August September October November December
Operating Cash Flow Net Income after Tax + Depreciation and amortization +/- Decrease (Increase) in Accounts Receiveable +/- Decrease (Increase) in Inventory +/- Decrease (Increase) in Other Current Assetes +/- Decrease (Increase) in Accounts Payable +/- Decrease (Increase) in Accrued Expenses +/- Decrease (Increase) in Other Current Liabilities Total Operation Cash Flow Investing Cash Flow +/- Decrease (Increase) in Fixed Assets +/- Decrease (Increase) in Notes Receivables +/- Decrease (Increase) in Securities, Investment +/- Decrease (Increase) in tangible, noncurrent assets Total Investing Cash Flow Financing Cash Flow +/- Decrease (Increase) in Borrowings Payment in principle - Dividends Paid Total Financing Cash Flow Total Cash Flow Cash at beginning of period Cash at end period
75,471
Year 4
January February March April May June July August September October November December
Operating Cash Flow Net Income after Tax + Depreciation and amortization +/- Decrease (Increase) in Accounts Receiveable +/- Decrease (Increase) in Inventory +/- Decrease (Increase) in Other Current Assetes +/- Decrease (Increase) in Accounts Payable +/- Decrease (Increase) in Accrued Expenses +/- Decrease (Increase) in Other Current Liabilities Total Operation Cash Flow Investing Cash Flow +/- Decrease (Increase) in Fixed Assets +/- Decrease (Increase) in Notes Receivables +/- Decrease (Increase) in Securities, Investment +/- Decrease (Increase) in tangible, noncurrent assets Total Investing Cash Flow Financing Cash Flow +/- Decrease (Increase) in Borrowings Payment in principle - Dividends Paid Total Financing Cash Flow Total Cash Flow Cash at beginning of period Cash at end period
83,865
Year 5
January February March April May June July August September October November December
Operating Cash Flow Net Income after Tax + Depreciation and amortization +/- Decrease (Increase) in Accounts Receiveable +/- Decrease (Increase) in Inventory +/- Decrease (Increase) in Other Current Assetes +/- Decrease (Increase) in Accounts Payable +/- Decrease (Increase) in Accrued Expenses +/- Decrease (Increase) in Other Current Liabilities Total Operation Cash Flow Investing Cash Flow +/- Decrease (Increase) in Fixed Assets +/- Decrease (Increase) in Notes Receivables +/- Decrease (Increase) in Securities, Investment +/- Decrease (Increase) in tangible, noncurrent assets Total Investing Cash Flow Financing Cash Flow +/- Decrease (Increase) in Borrowings Payment in principle - Dividends Paid Total Financing Cash Flow Total Cash Flow Cash at beginning of period Cash at end period
104,038
Year 2 ASSET Current Assets Cash Inventories (Ending Inventory) Total Current Assets Non Current Assets Property and Equipment Machinery and Equipment Total: Property and Equipment Less: Accumulated Depreciation Total non Current Asset TOTAL ASSETS LIABILITY AND EQUITY LIABILITY Current Liability Account Payable Wages Payable Taxes Payable Total Current Liabilities Non Current Liability Long-Term Liability Long Term Debt Total long-Term Liability Total Liabilities EQUITY Capital Retains Earnings Total Equity Total Liabilities & Equipment
January
February
March
April
May
June
July
August
September
October
November
December
45,975 45,975
44,765 44,765
46,895 46,895
43,273 43,273
45,698 45,698
45,972 45,972
46,723 46,723
46,234 46,234
48,714 48,714
49,897 49,897
72,550 72,550
76,423 76,423
Year 3 ASSET Current Assets Cash Inventories (Ending Inventory) Total Current Assets Non Current Assets Property and Equipment Machinery and Equipment Total: Property and Equipment Less: Accumulated Depreciation Total non Current Asset TOTAL ASSETS LIABILITY AND EQUITY LIABILITY Current Liability Account Payable Wages Payable Taxes Payable Total Current Liabilities Non Current Liability Long-Term Liability Long Term Debt Total long-Term Liability Total Liabilities EQUITY Capital Retains Earnings Total Equity Total Liabilities & Equipment
January
February
March
April
May
June
July
August
September
October
November
December
45,975 45,975
44,765 44,765
46,895 46,895
43,273 43,273
45,698 45,698
45,972 45,972
46,723 46,723
46,234 46,234
48,714 48,714
49,897 49,897
72,550 72,550
76,423 76,423
Year 4 ASSET Current Assets Cash Inventories (Ending Inventory) Total Current Assets Non Current Assets Property and Equipment Machinery and Equipment Total: Property and Equipment Less: Accumulated Depreciation Total non Current Asset TOTAL ASSETS LIABILITY AND EQUITY LIABILITY Current Liability Account Payable Wages Payable Taxes Payable Total Current Liabilities Non Current Liability Long-Term Liability Long Term Debt Total long-Term Liability Total Liabilities EQUITY Capital Retains Earnings Total Equity Total Liabilities & Equipment
January
February
March
April
May
June
July
August
September
October
November
December
45,975 45,975
44,765 44,765
46,895 46,895
43,273 43,273
45,698 45,698
45,972 45,972
46,723 46,723
46,234 46,234
48,714 48,714
49,897 49,897
72,550 72,550
76,423 76,423
Year 5 ASSET Current Assets Cash Inventories (Ending Inventory) Total Current Assets Non Current Assets Property and Equipment Machinery and Equipment Total: Property and Equipment Less: Accumulated Depreciation Total non Current Asset TOTAL ASSETS LIABILITY AND EQUITY LIABILITY Current Liability Account Payable Wages Payable Taxes Payable Total Current Liabilities Non Current Liability Long-Term Liability Long Term Debt Total long-Term Liability Total Liabilities EQUITY Capital Retains Earnings Total Equity Total Liabilities & Equipment
January
February
March
April
May
June
July
August
September
October
November
December
45,975 45,975
44,765 44,765
46,895 46,895
43,273 43,273
45,698 45,698
45,972 45,972
46,723 46,723
46,234 46,234
48,714 48,714
49,897 49,897
72,550 72,550
76,423 76,423
Chapter 8
Risk Management
I Tim & Desert Sweety shop Risk of I Tim ice cream homemade shop is mean opportunities and situation what are make impact to the purpose or goal deviations cause damage and uncertain of many factor in market and can occur at any time in the future. So we can analysis risk what factor have impact to company for make sure that we can understand in problem and can choose the best way to solve the problem in the future. Strategic of risk in ice cream market can separate two type. First is external risk the element such as politic risk, economic risk, competitive factor. Second is internal risk the element such as human resource, organization management. 1. External factors risk - Politic factor : If situation of politic is not good will effect to economics and business cannot run. Such as, if the political situation is worsens, the investor not sure to invest in Thailand. Even our company what located in Thailand. It makes sluggish economy. - Technology risk : The home bakery market was heavily influenced by Japanese bakery products and technologies. How we keep to develop our product as a big one in competitive market. Develop technology could affect with our business. Technology will follow us to reduce the power, cost, and time of production. Production output may better also. High technologies give us advantages than competitors. - Product - The addictive nature our breads and other goodies, is in the natural fermentation process and natural ingredients, as well as creation. - Marketing &Selling - More than a form of staple food.
- Economic : Economic system is importance to control everything then if system fail power of purchase is less , if system is good power of purchase and payment has good.
- Customer need analysis : Customer needs analysis is used in a variety of product and brand management contexts, including Concept Development, development of the Core Product Concept, Product Development, Value Analysis. - Direct Financial Risks : Failure to manage the people aspects of a business effectively therefore exposes the organization to unnecessary financial costs through fines and/or legal fees. In some areas of employment law; sex and race discrimination for example, there are no limits to the fines that the law can impose.
- Indirect Financial Risks : More difficult to manage and control are the indirect costs associated with managing an alienated workforce. These include increased management time and effort, rising absenteeism, and declining employee performance. - Competitive factors : competitive advantage to exist prior to an established relationship. No matter what you are selling, defining your target market and maintaining a strong position to attack that market is vital for success. o Cost is simple - its the price you are charging for your product or service. What will your product or service cost? All too often people are under the impression that the cheaper the product is, the more likely it is to sell. While that is partially true, companies that only compete on cost generally dont offer a quality product. Who competes on cost: Dollar stores, distributors, larger companies pursuing higher volume and lower profit margins. o Quality & Accessible -We cannot risk damaging the reputation of our quality, which is crucial to establishing a tradition and maintaining our brand. The general public does know what to think in terms of quality. The common viewpoint is that the higher the quality the better. The quality that is generally assessed is in relation to the standard of excellence. From an engineering standpoint, the quality of a product relates to the elimination of variability. If a product goes out the door the same way every time it is a quality product. If each time a part is ordered it has a high degree of variation, it is be considered a low-quality product. This extends also to the customer service you provide. http://www.shyentrepreneur.com/general-business-principles/factors-of-competitiveadvantage/ 2. Internal factors risk - Staff or employee factor May need a lot of employees. Directly make the goods with a short shelf life at the shops like a bread, cake. but items with a longer lifespan all the ice cream are prepared at a factory in Chiang Mai factory. o Risk: Fast-growing companies usually have big dreams but operate with small staffs a recipe for overwork. Overworked employees are prone to make errors and omissions, provide poor customer service and show low productivity. Employees who see overwork as a permanent situation may become resentful, see it as poor management and seek work elsewhere.
o Risk: The loss of a key person can be devastating. In a small company, each person is essential since they often serve as an entire department, performing multiple roles. Key employees may oversee as well as execute. The assistant to the business owner may answer phones and serve as office manager. A sales director may manage day-to-day client relationships as well as oversee production. The loss of that person for two weeks on jury duty may require the business owner to step in, disrupting new business development and hurting future receivables. The damages are greater when key employees resign. Large companies buy key person insurance for top executives, but that often is not feasible for smaller businesses.
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Project Feasibility study and Evaluation I Tim & Dessert sweety
Seat 01 Section 2