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Namaaria Company Ms. Pattamaporn Phutsadee Financial Manager Mr. Jackhapong Jinasawat General Manager Mr. Kasinont

Namaaria Company

Namaaria Company Ms. Pattamaporn Phutsadee Financial Manager Mr. Jackhapong Jinasawat General Manager Mr. Kasinont
Namaaria Company Ms. Pattamaporn Phutsadee Financial Manager Mr. Jackhapong Jinasawat General Manager Mr. Kasinont

Ms. Pattamaporn Phutsadee

Financial Manager

Company Ms. Pattamaporn Phutsadee Financial Manager Mr. Jackhapong Jinasawat General Manager Mr. Kasinont
Company Ms. Pattamaporn Phutsadee Financial Manager Mr. Jackhapong Jinasawat General Manager Mr. Kasinont

Mr. Jackhapong Jinasawat General Manager

Financial Manager Mr. Jackhapong Jinasawat General Manager Mr. Kasinont Kositanont Marketing Manager Mr. Kanchanok

Mr. Kasinont Kositanont Marketing Manager

General Manager Mr. Kasinont Kositanont Marketing Manager Mr. Kanchanok Toodang Marketing Assistant Mr. Natchapon
General Manager Mr. Kasinont Kositanont Marketing Manager Mr. Kanchanok Toodang Marketing Assistant Mr. Natchapon

Mr. Kanchanok Toodang

Marketing Assistant

Mr. Natchapon Kitudom

General Manager

Ms. Somrutai Mahakkaphan

Sales Manager

Mr. Patiphat Popan

Assistant Manager

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Mr. Sanhawat Eakenuntakul

Sale Assistant

Chapter 1: Introduction

Chapter 1: Introduction Background and Significance of the Project Coffee shop is the meeting and relaxing

Background and Significance of the Project

Coffee shop is the meeting and relaxing restaurant of every age from teenage to older because time of relax is time of drink such sleeping time. Why sleeping time? Sleep is release body to feel free like drink, drink is release weary from heart to chill out. Coffee shop also provide food and dessert to eat with beverage to give you enjoy your free time with smooth taste of dessert and delicious meal. Now a day

Process of coffee shop is running on small business and planning for provide good service with low price. So we plan to study the process of small business about level of management, service, supplier, target segment, operation cost and function of internal and external. Coffee shops just small businesses and use less budget to launch. Coffee shops not clear level of command because everyone can be every level. So we confirm that no one study this business seriously before and if we know this business clearly every one can build this kind of carrier.

Project ObjectivesFirst way to study the project compliable and know the market of business by knows

First way to study the project compliable and know the market of business by knows the competitor advantage and analyzes them to compete. And look backward to study business launching from investment to start the business.

Benefits of Projectbusiness launching from investment to start the business. In order to study in Project feasibility course,

In order to study in Project feasibility course, the subject is to know how to perform the business and forecast the way to establish business whatever to want by knowing of study 3Cs dimension to analyze risk of the business. So we’re going to study the business. Now a day, many people pay more attention to coffee, Thai coffee specifically. Our group understands customer and what demand while study competitor, find out the way to make profit from customer and try to do anything that customers are satisfied. We take the feedback to improve our service or make a new product. We choose right strategies to adapt with the situation. We can manage risk and take advantage on competitors. So we can keep money and decrease cost after close business because we calculate income and cost to perform business in next day. If we can branch our company and our coffee can make satisfaction for customer, we will increase several products and promotion for customers. If we can branch our company and our coffee can make satisfaction for customer, we will increase several products and promotion for customers.

Time Frame of Namaarie Company  

Time Frame of Namaarie Company

 

Date and time

Designations

Problems/Events

 

- Planning strategic competitive

 

17

– 24

- Planning strategic market

Nov 2009

Planning to conduct people in the group to perform in each sector of task

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- Selection the best alternative of strategy

 

- Distribution of tasks to each department

25

– 30

Setting specific time for conducting business

-

Some strategies are complicate

-

Nov 2009

1 – 8

- Conclusion before conducting business

 

Dec 2009

- Solving the appeared problems

-

   

-

Customers don’t

want to drink coffee

9 Dec 2009

due to recession.

 

We also serve to customer not actively

-

25 Jan 2010

- Conducting

26 Jan 2010

-

2 Feb 2010

- Analyzing appeared events or problems

during conducting business

-

- Find solution to solve the problem

3 – 9

Feb 2010

- Planning to improve and develop the strategies.

- The company want to expand branch

- No more market to perform

10 – 16

Feb 2010

- Planning to expand the branch of the company

-

Plan to perform this project in 7-8 weeks

Gantt chart

 

November

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Planning strategic

   

Distribution of tasks to each department

     

Define the business opportunities

   

Conclusion before conducting business

         

Study to conducting

       

Analyzing appeared events or problems during conducting business

 
     

Planning to improve and develop the strategies

             

Planning to possible expand the branch of the company

     

Prepare a possible way to launch a business

     

Chapter 2: Industry Profile

Chapter 2: Industry Profile Nature of Industry History of coffee World coffee history Coffee began from

Nature of Industry

History of coffee

World coffee history

Coffee began from local plant of Abyssinia and Arabia discovered in century 6 th around 575 BC. Someone told that the coffee found in Kaffa city in Ethiopia then they called that plant a Kaffa and turn into coffee till now. In fact the true history of coffee was discover in Abyssinia around Arabia or Middle East Arab many people not interest about coffee since it go through century 9 th one goat of Arabian name Kaldi pet their goats then one goat eat a red fruit and it act impetuously. Kaldi told this story to Islam monk and the monk took the red fruit and peeled it of, roasted and boiled in a hot water to drunk. The monk found that the black water make him impetuously and told this to another one. The Arabian knew this story and drunk coffee more and more soon coffee went to Italy, Netherlands, German and France.

soon coffee went to Italy, Netherlands, German and France. The Arabian called the coffee plant Kawah

The Arabian called the coffee plant Kawah or Kaweh it’s mean strength or vigor. The Turkey called Kaveh then the name of coffee called differently around the world like Koffee and coffee in England till now. In Thailand called Gobee Kaewfee and Gafaar till now.

Coffee originated in tropical Africa, from where it has since been introduced to most tropical countries throughout the world. Coffee was introduced to Southeast Asia and the West Indies in the 17th and 18th centuries.

The real start of the Thai coffee industry is relatively young. According to governmental statistics, the total coffee plantation area in 1960 was only about 19,000 rai (approximately 7,600 acres), producing a mere 750 tons of coffee. In the same year, Thailand had to import almost 6,000 tons of coffee. To improve the trade balance, the Thai government started a successful campaign promoting Robusta coffee growth in Southern Thailand.

This campaign was further cemented when opium crop replacement became an official Thai Government program in the 1970s. Supported by the Royal Family, the UN and many other governmental and non-governmental organizations, the hill tribe farmers in the Golden Triangle and along the borders of Burma and Laos started to grow Arabica coffee.

In 1976, Thailand officially became a coffee exporting nation, selling 850 tons of Robusta coffee in the world market. Helped by strong world market prices in the 1980s, exports thrived in the following years and culminated in 1991-2 at almost 60,000 tons. The collapse of the "International Coffee Agreement" in July 1989 and the following slump in world coffee prices has since hurt the coffee farmers hard.

Facing the threat of an oversupply situation, the Thai government made a turnaround and, under a 5-year-plan (1992-1997), began to encourage the coffee farmers to switch to other crops in an effort to reduce the total coffee planting area from a level of almost 500,000 rai (approximately 200,000 acres).

Thailand is a coffee nation, ranked third (after Indonesia and Vietnam) in Southeast Asia in annual raw coffee production. While there are many species of coffee trees in the world, only Arabica and Robusta have major economic significance, both of which are grown in Thailand.

At present, Thailand produces approximately:

50,000 - 80,000 tons of Robusta coffee, of which 40% (ca. 30,000 tons)

are processed locally and about 60% (ca. 50,000 tons) is exported.

A few thousand tons of Arabica coffee, which are almost entirely processed locally.

coffee, which are almost entirely processed locally. Thai Robusta Robusta is grown on plantations in Southern

Thai Robusta

Robusta is grown on plantations in Southern Thailand, mainly in the following provinces:

Surat Thani, Chumporn, Ranong, Nakorn Si Thammarat, Phang-Nga and Krabi.

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Robusta coffee grows in lower altitudes. For the growers, Robusta has many advantages: the trees are easier to cultivate, more disease-resistant, can tolerate

larger temperature and moisture extremes, produce more beans and their fruits mature considerably quicker than their Arabica counterparts. At the same time, however, Robusta is generally regarded as lesser quality beans and accordingly yield lower prices. Thai Robusta is of good quality and internationally well established. Major export markets are the United States, Europe, Japan and Singapore. In the local market, Robusta is mainly used for all kinds of canned coffee drinks as well as soluble (instant) coffee. Proper processing and new roasting technologies, however, allow gourmet and bean coffee roasters to also create good quality blends with Thai Robusta.

to also create good quality blends with Thai Robusta. Thai Arabica Arabica is grown on plantations

Thai Arabica

Arabica is grown on plantations in Northern Thailand, mainly in the following provinces:

Chiang Mai, Chiang Rai, Lampang, Mae Hong Son and Tak. Arabica trees thrive at higher altitudes, which in Thailand is between 800 to 1,500 meters. In These altitude, the beans mature at a slower pace, producing generally a richer, denser, more flavorful bean. Arabica in Thailand is still in a kind of experimental stage, which helps explain its low yearly harvest. Most Thai Arabica coffee is grown by small holders, such as hill tribe families and villages, as well as in research stations (Wawi, Chang Khian, etc.) and development programs. The few hundred tons of beans that are annually picked are brought almost entirely by local traders and roasting factories for producing roast and ground coffee.

Situation Analysis Coffee shop businesses expand continually since 2002-2003after Starbuck coffee brand divide Coffee

Situation Analysis

Coffee shop businesses expand continually since 2002-2003after Starbuck coffee brand divide Coffee shop’ s market share in Thailand and Thai brand “Ban Rai Coffee” also expand quickly in the same time that make many people pay attention and invest to coffee business. Investors trust this business can refund more benefit and stable. But 2-3 years ago, many coffee shops go bankrupt cause from recession economic since 2008-2009. Analyst consider coffee shop business are grow and worse because coffee shop are effected from economy. By the way it has increasing in consumers and segment. The medium coffee shops are most growing segment because they are easy to reach with consumer, can keep standard and coffee taste. Coffee shop business can grow up continually in the future because more increasing in net order coffee bean.

Ban Rie Coffee

Since 1994-1996, Mr.Saichon Payaonui (President) had to travel around Thailand in order to learn the different culture to use in his job. Along the way, he usually stopped in gas station to drink a cup of coffee. Fortunately, he found a little coffee shop and he was very impressed about grinding and brewing manners. They made the coffee cup by cup in order to keep it fresh for each customer. For those reason, it called “Fresh Coffee”.

He began to explore his idea by using the beautiful modern building, cleanliness, convenience and etc. His first coffee shop was opened on December 21, 1996. In the first period, he tried to positioning as a traditional Thai coffee shop by using Thai brand name “Banrie Coffee”. Many things around the shop show being Thai style. The building was designed by using old Thai style but also look modern. He used yellow spotlight to make it feel warming and around with many kinds of trees to relax.

Now we give the significant to screening the coffee. We get 100% Arabica coffee from Royal Project in the north of Thailand. It has to growth on the hill high 800 meters above sea level. Then it is roasted at roasting facility in Saraburi province at different levels of temperature to make a unique taste of Thai coffee as follow:

1.

Asia BORK Blend (Arabica strong bitter)

2. Banrie BORK Blend (Arabica medium bitter)

3. Bangkok BORK Blend (Arabica light bitter)

4. Thai Pak Tai BORK Blend (Robusta strong bitter)

All of them will be contained in a small bag (250 grams) then we will refresh it every 15 days to make it fresh. Each customer will get a real fresh coffee because our staff will make it one cup per one customer and they will serve a hot coffee by containing in pottery in order to keep it taste and aroma.

By all of the above, it indicated that we have a strong intention to satisfy the customer. All of the idea and process are operated by Thai then we enlighten the world with Thai business as our slogan “Banrie Thai Style”.

In Chaing Rai have many coffee shops such as Shong Café has branch in muang Chaing Rai and the front of Mae Fah Laung University, Parabola locate on Mae Chan district, Sweet Mae Salong locate on Doi mae Salong and Doi Chaang Coffee, Lepetit café and Wawee coffee locate on muang Chiang Rai. So Shong Café and Parabola is important competitor of our coffee shop because two shops is nearly our shop and very popular in customer.

Latte art

The mere mention of this magical phrase incites

reverence; reverence and awe

smooth, dark, slightly bitter awe

most utilitarian of laymen as well as the

"traditional" art masters of the world.

a universal awe

an

a awe felt by the

of laymen as well as the "traditional" art masters of the world. a universal awe an

Ancient Latte

The origins of latte art are shrouded in mystery, but historians have unearthed clues that prove the art form is thousands of years old. Assyrian reliefs from nearly 1000 BC show the great King Ashurnasirpal II partaking of this activity, perhaps as a leisure interest in between conquering the lands of the ancient Near East, murdering his enemies and stealing ideas from the Sumerians. By all accounts, however, Ashurnasirpal's attempts at the "godly art" were quite dismal - a fact undoubtedly vexing to the ruler, and perhaps the source of the furiously warlike tendencies his civilization is today remembered for.

The Egyptians soon learned of this wondrous way of life, but not soon enough to save their ailing culture. After wandering in a haze through the periods historians now call the Old, Middle and New Kingdoms, the Latte Period, when the Egyptians discovered and explored the terrific power of the Art, proved to be only a last gasp before the Persians conquered the kingdom. But what a mighty gasp it was! Hieroglyphics record the great introduction of latte art into Egypt and the hope it seemed to bring. What use had the Egyptians for denial any longer, with this new savior now in their apparently capable hands? Alas, it was the very power of the latte itself that proved the undoing of this great civilization. The hands and minds that built the pyramids were yet too weak to control the possibilities of latte art, and they perished at the hands of anti-lattate barbarians. For centuries the secret of latte art was believed to have been buried with the Egyptians.

Medieval Latte

Fortunately, the latte had only given the Greek and Roman civilizations a pass. Latte again surfaced during the middle Ages with the institution of church monasteries. One of the most important duties of the monks during this period was the preservation of knowledge through the copying of texts. Many a monk ruined his carefully-inked illumination by falling asleep in the middle of the writing process. A call came from all corners of Europe to find a way to ward off sleep to maximize the amount of work that could be done, and the small monastery of Cluny, after years of searching and experimenting, formulated a curious mixture of ground coffee beans and milk that could keep one alert. Latte had been rediscovered – but latte art, the one true manifestation of latte, had not. It would not be until the Renaissance that the art of the latte would once again grace the world.

Renaissance Latte

During the Renaissance latte art was reintroduced and reached its height. Great baristas such as Leonardo da Vinci, Bob Dole, Dante Alighieri and Niccolo Machiavelli created latte works of staggering beauty and meaning; no original works now exist due to the ephemeral nature of the medium, but the influence of the latte can be seen in many surviving works in other formats. Michelangelo’s The Creation of Adam, painted on the ceiling of the Notre Dame, shows the primeval father of mankind reaching out with his finger to touch a latte, anthropomorphized in the picture as an old bearded man.

Unfortunately, the popularity of latte art during the Renaissance led to a glut of amateur latte artists, who created works that were insubstantial shades next to the cups of the masters. At the close of the Renaissance latte art had lost its sacredness and become mainstream. The dream was dying.

Modern Latte

Today, insidious new forces have crept into latte art. Self-proclaimed artists arrogantly crow about their “extreme pours” and “physics-influenced mixes,” and the unassuming public allows such heresies to be crammed down their gobs because they know nothing of the past glories of the latte. Artists, once rare, now number in the thousands and tens of thousands, plying their distorted craft like parlor magicians delighting children with simple sleight-of- hand. It will be difficult, if not impossible, for the art of the latte to regain its magnificence at this point.

Product/Service (in General) We have main product is coffee such as Mocha, Late, Cappuccino, Espresso

Product/Service (in General)

We have main product is coffee such as Mocha, Late, Cappuccino, Espresso and Americano and also have soft drink and bakery such as Cocoa, Ice tea , shot cake, and Italian food.

Coffee Products

Espresso

Only black Coffee

Latte

Black coffee with fresh milk

Americano

black coffee with hot water

Cappuccino

Black coffee with milk foam and Cinnamon

Mocha

Espresso with hot Chocolate

foam and Cinnamon Mocha Espresso with hot Chocolate Soft Drink - Hot & Cool Cocoa -

Soft Drink

- Hot & Cool Cocoa

- Kiwi Soda, Apple Soda, Blueberry Soda and Strawberry Soda

- Ice Tea, Milk Tea, Ice lemon tea

- Orange juice, Tamarind juice

Soda, Apple Soda, Blueberry Soda and Strawberry Soda - Ice Tea, Milk Tea, Ice lemon tea
Soda, Apple Soda, Blueberry Soda and Strawberry Soda - Ice Tea, Milk Tea, Ice lemon tea

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Bakery - Choc Cake, Black-forest-cake, Green Tea cake - Banana cream pie, Blueberry pie, Coconut
Bakery - Choc Cake, Black-forest-cake, Green Tea cake - Banana cream pie, Blueberry pie, Coconut

Bakery

- Choc Cake, Black-forest-cake, Green Tea cake

- Banana cream pie, Blueberry pie, Coconut pie, lemon pie, Cherry-Cheese-Pie, Macadamia Pie

- Brownie

pie, lemon pie, Cherry-Cheese-Pie, Macadamia Pie - Brownie Italian Food - Spaghetti - Pasta - Macaroni
pie, lemon pie, Cherry-Cheese-Pie, Macadamia Pie - Brownie Italian Food - Spaghetti - Pasta - Macaroni

Italian Food

- Spaghetti

- Pasta

- Macaroni

Service

Brownie Italian Food - Spaghetti - Pasta - Macaroni Service The important of service is “Service

The important of service is “Service Mind” because customers always want to take care. It can make customer to be loyalty and give word of mouth to other people which by the way to promote of our coffee shop. Then we provide another service such as internet café, reading zone, music zone and meeting zone.

Vision of our organization Vision of our organization is bringing Thai’s coffee specifically to produce

Vision of our organization

Vision of our organization is bringing Thai’s coffee specifically to produce coffee for Thai customer and sell product low price. We have hi-technology coffee processing.

product low price. We have hi-technology coffee processing. In about sell coffee, we have several style

In about sell coffee, we have several style and taste of coffee that customer can choose by themselves. In social responsible, we plants coffee by employ people in local place, it make opportunity in work and income and develop to product of community and we have save and develop environment plan in business.

in work and income and develop to product of community and we have save and develop
in work and income and develop to product of community and we have save and develop
Mission We try to develop taste of coffee and present several kind of coffee for

Mission

We try to develop taste of coffee and present several kind of coffee for customer. In about marketing, we target main group people such as teenagers and adults because most people in this group are drink coffee by we sell coffee low price but high quality.

drink coffee by we sell coffee low price but high quality. We try to make loyalty
drink coffee by we sell coffee low price but high quality. We try to make loyalty
drink coffee by we sell coffee low price but high quality. We try to make loyalty

We try to make loyalty and word of mouth in customer group and try to increase branch of business around province in 2 years

to make loyalty and word of mouth in customer group and try to increase branch of
to make loyalty and word of mouth in customer group and try to increase branch of
Strategy Corporate Level Our coffee shop is the small business the use the use fewer

Strategy

Corporate Level

Strategy Corporate Level Our coffee shop is the small business the use the use fewer budgets

Our coffee shop is the small business the use the use fewer budgets to launch and the target is the teenage then our product and good service are low price.

1.

Vision -Our vision is to become the number 1 of Coffee Shop in front of university with the low price.

2. Policy

- Fun, Talk, Work, Food. We’ll be the center all of these kinds for teenage.

3. Objectives

- We are going to be the coffee shop that teenage can come with less money but will back with invaluable happiness.

4. Process project teams -The most employees is the teenage because they know what they want

5.

Individual job performance - We’ll train them to be the best server to service the customers but we’ll not change their

mine

Business Level

Business Level Target Group is Teenager 1. Competitive advantages - Planning for provide good service with

Target Group is Teenager

Business Level Target Group is Teenager 1. Competitive advantages - Planning for provide good service with

1.

Competitive advantages

- Planning for provide good service with low price

- Close to the customers

- Style of coffee shop

2.

Cost leadership

- Close to the coffee suppler

- use fewer budgets to launch

3.

Quick-responses

- Take the feedback to improve our service or make a new product

- The most employees is teenage that we can ask them to try of our new product to make the customer satisfaction

Functional Level

Functional Level 1. Marketing - Can support every targets group 2. Financial - Keep money and

1. Marketing

Functional Level 1. Marketing - Can support every targets group 2. Financial - Keep money and

- Can support every targets group

2. Financial

1. Marketing - Can support every targets group 2. Financial - Keep money and decrease cost

- Keep money and decrease cost after close business because we calculate income and cost to perform business in next day.

3. Human resource management

- The most employees must become from the local because they are the best who can know what the local people want

- They should have great looking

- Our employees must know ever position and process in our shop by on the job training

Chapter 3: Market Feasibility Study Market Analysis

Chapter 3: Market Feasibility Study Market Analysis General Environment Analysis - Political Analysis Politic is out

General Environment Analysis

- Political Analysis

Politic is out of control by business. Many competitors have to face with this too. Politic might positively affect to business investment or negatively affect as obstacle in business success. So, we always follow political news and apply in our business.

Government policy is factor that both support and obstruct some kinds of business success.

Laws and regulations of government affect directly to success/failure and cost of some kinds of business such as determine business open-close time and determine zone of business.

Price control policy; government determines ceiling price some kinds of necessary goods. This operation affect to profit rate of small business or new market business normally has high cost already that can’t compete at ceiling price.

Open free and restricted import affect to advantages/disadvantages in competition and determining goods price of involved business.

- Economy Analysis

It is out of control from business and others competitors must face as same as politic.

National economy condition; average income per person, unemployment condition, growth/slow down of GDP, inflation, deflation, all of these affect directly to purchasing power of customers who are target group.

Currency exchange affect to cost and risk of imported/exported business and competition in international market.

Tax rate that government determine for business and product will affect to advantages/disadvantages in determining price selling and cost of competition including import tax and specific business tax.

Cost of labor and production compare with important competitors, especially international competitors.

- Social and environment Analysis

Business in different industry, market, region might face with risk. It has different business feasibility because business operation environment and market environment that is different.

Business life cycle; industry or market products/services mostly have cycle short or long that may be different such as fashion product has short life cycle, fast outdated and low demand in market faster than other products.

Consumer behavior in each market including more or less brand loyalty, price conscious if it’s high, high price competition and low profit rate.

- Technology Analysis

Technology has changed rapidly today that is called the digital age. Marketing is the same. Result of technology change make marketing change too. E-Commerce has grown continuously and force marketing must adapt following trade system. So, E-Marketing happens. It helps to operate marketing activity by using electronic equipment such as computer. E-Marketing is the two way communication activity that marketers can connect with customers around the world and all time. E-mail and website (www) are main equipment and important in E-Marketing.

Competition Analysis (3C Analysis)

- Competitor Analysis

We define the competitors who provide service as same as us. Then, we divide competitors into two groups; the strong group and weak group such as strong group are Black Canyon and Star Buck, and weak group is local coffee.

For local coffee shop or weak group that we think they will become a high performance competition will be

Sa Wat Dee Chiang Rai

Sa Wat Dee Chaing Rai has good location that improves the shop to be good look for high customer. Because the shop decoration invest by the modern furniture and make a attraction to attract customer who is traveler (the most) go to buy a coffee and take some of picture a big windmill like they stay in Netherlands

About the performance Sa Wat Dee Chaing Rai going to use a good coffee machine Brazign duels and cook a new food every time they have an order. The most interesting is food that never see in the coffee shop is Tim Sum, the Chinese stream food, because only open table coffee shop in the old town at south of Thailand do this. As the reasons that why Sa Wat Dee Chaing Rai attract both old customer and new customer to come.

In the other way, Sa Wat Dee Chaing Rai always take care customer well and every waiter have train to have a good service mind.

Phuvaree “The coffee by Phuvaree”

Phuvaree invest a high coffee machine from Marcfi they build the shop to be the choice of customer when they come apart Chiang Rai. Phuvaree part the shop into outside and inside, outside perform a good atmosphere but inside present a comfortable for customer.

Biggest thing that push Phuvaree interesting are the alcoholic coffees, the coffee that mix with some kinds of whisky, such as Cappuccino Vienna, Latte Malibu, Mocha Callus and Caramel Macgearto that take Phuvaree a good feedback.

The good performance of Phuvaree is they have their own land to build a shop and family work doesn’t have to hire the other. They do the shop and serve a good thing for customer to ensure that customer will like taste of coffee.

Blue coffee

They target is close to student who study in university. Blue coffee is a small coffee shop that the Blue dormitory owner open, even the shop is small but the material they use a good quality material same like other coffee shop.

The shop plan, owner said that they don’t count on competition because customer always come and on coffee shop around their.

So we have to move on by learn competitor and take them good thing for win over them.

- Customer Analysis

We focus on needs, wants, and demands of customers first. After we know their demands, we make sure that we understand their behavior by survey and study. We have to understand the customer and we analysis into this;

Walk in, family, teenage, business man etc.

Our brand will be first choice in the customers’ information search. We sure that our brand must be in all stages of customers’ buying decision process, especially final choice or decision.

- Competitive Analysis

Our competitors are coffee shop that set up around Mae Fah Luang University such as Ban Nofee coffee, Parabola, Boss coffee etc. Each coffee shop is present taste of coffee and modern style coffee shop but not more loyalty customer. We research and collecting information about customer needs and want, we found customer want to drink fresh high quality coffee and low cost so our business will focus in coffee that produce, we bring high quality coffee from local places so we will get low price and can this main point to strengths. About weakness, first we must try to promote product and make loyalty customer then same with competitors and increasing to leader of business. From research, we found Parabola even set up far away from community but taste of coffee can pull customer, Sawatdee Chiangrai is new coffee business where set up near University and they present style model coffee shop, customer can use several corner in shop to photographing but will not famous about coffee and bakery. Boss coffee is low cost business and can pull more customers but they not important about decorate shop. Everything information we will use to improve and developing our coffee business then we set plan and strategy about sell coffee, pull customers, promotion. When we can success business, we will develop next mission and try to leader coffee business in province.

STP Analysis Like I said about the Strategy that I targeted on teenage, so most

STP Analysis

Like I said about the Strategy that I targeted on teenage, so most of customer would be people who free and have a fill time to relax or small meeting even date. The segmentation we divide in to 4-5 segments for service suitable in each:

we divide in to 4-5 segments for service suitable in each: Mean target will be teenage,

Mean target will be teenage, why? Because teenager love to drive they life freely with out any rules, Namaarie provide a free time for them so they can spend they time in the shop and they have to spend a money too because food not free.

Teenager love in low price, once of strategy that set the price lower for this kind because I point that low price will attract people more. But we didn’t say that low price with less quality.

Marketing Mix Strategy Product – We are provider, we make shop for coffee drinking so

Marketing Mix Strategy

Product – We are provider, we make shop for coffee drinking so we set only our product that we set to sell with beverage such as bakery in the shop. Other then we sell the shop atmosphere, we make a shop for relax and informally.

Price - due to strategy that we set a price lower than usual to motivate customer and challenge competitor to earn market segment. We going to survey competitor product price because a lot of coffee shop in coffee market and they earn a lot of segment.

Place – The shop build in small café because we launch in a small business but big power to move a business. We plan to start around the campus that we study and expand the branch. First sign, we have to let people know our name. Second sign, we will expand the branch if the first targets will archive.

Promotion – Technology is big society in our life if the customer knows us name and tell to other and other tell to another that would be great to continue the next plan is promote in the internet. We create a blog site in the web and let’s every one know about us from history to income and we will post update of us every time we up to date.

Sales Forecast/Profit Estimation Sales Forecast/ From the chart we estimate that first time we start

Sales Forecast/Profit Estimation Sales Forecast/

From the chart we estimate that first time we start and not much sales because only friend and other one who want to try a new one to use. Then people will know from a word of mouth because we good in service, food is good taste and service mind on employees. However we can make more sales and more customers in the second year and next year. In every year, we have the high sales on October to January of the next year because it is high season of Chiang Rai province. We have the new customers who travel in Chiang Rai to get in our shop. So high season of Chiang Rai can help increase sales of our shop. But on October we have fewer sales because it’s end of semester and have few customer together.

Year 1

Month

Sales

 

1 65,880

 

2 63,660

 

3 71,700

 

4 62,580

 

5 78,420

 

6 67,950

 

7 83,610

 

8 89,760

 

9 82,140

 

10 81,060

 

11 86,160

 

12 100,080

7 83,610   8 89,760   9 82,140   10 81,060   11 86,160   12

28

Year 2

Month

Sales

 

1 99,930

 

2 89,490

 

3 89,610

 

4 89,940

 

5 82,920

 

6 84,600

 

7 88,400

 

8 83,400

 

9 80,670

 

10 80,580

 

11 93,960

 

12 105,450

Year 3

Month

Sales

 

1 103,650

 

2 87,480

 

3 93,840

 

4 93,510

 

5 92,610

 

6 92,280

 

7 91,410

 

8 87,060

 

9 86,820

 

10 91,890

 

11 99,060

 

12 103,800

7 91,410   8 87,060   9 86,820   10 91,890   11 99,060   12
7 91,410   8 87,060   9 86,820   10 91,890   11 99,060   12

29

Year 4

Month

Sales

 

1 105,660

 

2 99,510

 

3 98,250

 

4 100,140

 

5 99,000

 

6 97,020

 

7 98,190

 

8 95,130

 

9 95,460

 

10 87,960

 

11 109,500

 

12 112,950

Year 5

Month

Sales

 

1 110,400

 

2 100,050

 

3 95,700

 

4 100,050

 

5 98,580

 

6 97,830

 

7 100,380

 

8 98,730

 

9 98,160

 

10 89,760

 

11 113,910

 

12 120,300

100,380   8 98,730   9 98,160   10 89,760   11 113,910   12 120,300
100,380   8 98,730   9 98,160   10 89,760   11 113,910   12 120,300

Profit Estimation

From the chart sale forecast we estimate the first of semi-annual has less profit because customer don’t know about our shop and this time we try to promote our shop to customer. As third quarter, we have increase profit because many people begin get in to our shop and customer help to promote by word of mouth to other people or their friends. But we have less profit in October because it’s the end of semester and we spend to marketing expense for increase advertisement. However, we have the highest profit on December and January for every year. So we have pay

back period about 2-3 years.

Year 1

Month

Income

 

1 7,560

 

2 9,030

 

3 13,740

 

4 8,640

 

5 17,070

 

6 11,790

 

7 21,030

 

8 24,840

 

9 20,310

 

10 16,870

 

11 22,140

 

12 29,820

7 21,030   8 24,840   9 20,310   10 16,870   11 22,140   12

Year 2

Month

Income

 

1 30,480

 

2 25,080

 

3 23,400

 

4 21,930

 

5 18,870

 

6 19,770

 

7 23,420

 

8 20,940

 

9 20,640

 

10 16,900

 

11 26,910

 

12 33,930

Year 3

Month

Income

 

1 31,530

 

2 23,520

 

3 25,320

 

4 22,680

 

5 22,530

 

6 20,850

 

7 23,700

 

8 21,240

 

9 22,350

 

10 22,630

 

11 30,180

 

12 23,590

7 23,700   8 21,240   9 22,350   10 22,630   11 30,180   12
7 23,700   8 21,240   9 22,350   10 22,630   11 30,180   12

32

Year 4

Month

Income

 

1 32,970

 

2 29,160

 

3 27,480

 

4 25,320

 

5 25,140

 

6 24,690

 

7 21,680

 

8 23,700

 

9 25,380

 

10 19,300

 

11 34,290

 

12 33,920

Year 5

Month

Income

 

1 35,760

 

2 28,830

 

3 26,370

 

4 23,580

 

5 24,960

 

6 25,200

 

7 22,310

 

8 25,350

 

9 25,830

 

10 19,600

 

11 36,720

 

12 37,520

7 22,310   8 25,350   9 25,830   10 19,600   11 36,720   12
7 22,310   8 25,350   9 25,830   10 19,600   11 36,720   12

33

Marketing Expenses Namaaria coffee shop has marketing expense for make people know about our company

Marketing Expenses Namaaria coffee shop has marketing expense for make people know about our company by make brochure, poster and temporary billboard near the shop as first month. The high season of Chaing Rai province about November to January of next year, so we plan to make the new billboard in October of every year. It can attract and interesting for tourist who travel in Chaing Rai. By the way, it will the good way promote such word of mouth. Some time in December of the third to fifth year, we increase marketing expense for increase advertisement and billboard on road site. Cause we spend marketing expense about this because the high season of Chiang Rai make more sale and more profit for our company. Which important thing for attract the customer to come in our shop.

Year 1

Month

Sales

1

3,000

2

-

3

-

4

-

5

-

6

-

7

-

8

-

9

-

10

2,000

11

-

12

-

- 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10

Year 2

Month

Sales

1

-

2

-

3

-

4

-

5

-

6

-

7

-

8

-

9

-

10

2,000

11

-

12

-

Year 3

Month

Sales

1

-

2

-

3

-

4

-

5

-

6

-

7

-

8

-

9

-

10

2,000

11

-

12

4,000

3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 2,000
3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 2,000

Year 4

Month

Sales

1

-

2

-

3

-

4

-

5

-

6

-

7

-

8

-

9

-

10

2,000

11

-

12

2,000

Year 5

Month

Sales

1

-

2

-

3

-

4

-

5

-

6

-

7

-

8

-

9

-

10

2,000

11

-

12

2,000

3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 2,000
3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 2,000

36

Conclusion Coffee shop is small business that we make shop to provide a hot and

Conclusion

Coffee shop is small business that we make shop to provide a hot and cool drinking, dessert and food with atmosphere that make up style Elf art. This is the new style for customers that love to enjoy with everything new. Teenage is the main one to sell because it easy to attract with similar motivation of them, art, technology and independent style. If the estimate is right coffee will go through the high competitor market like Starbuck and Ballista because this is the world competition and if we can touch that line in mean we can be a famous coffee shop but then we have to past a border of province. We have main price of product such as price of coffee about 60 baht, soft drink 35 baht, bakery 55 baht and Italian food 49 baht. But those have cost of product in each month. These table shows about cost of product in each of 5 years

 

First Year

 

Cost of

                       

product

Jan

Feb

March

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Bakery 23

13,200

11,550

14,850

9,900

16,500

6,600

11,550

13,200

11,550

9,900

13,200

14,850

Coffee 15

36,000

36,000

37,800

36,000

39,600

41,400

46,800

50,400

46,800

45,000

46,800

54,000

Soft drink 25

10,800

11,700

11,700

10,800

13,500

12,600

13,500

14,400

13,500

14,400

14,400

18,000

Italian Food 25

5,880

4,410

7,350

5,880

8,820

7,350

11,760

11,760

10,290

11,760

11,760

13,230

Total Cost / Month

65,880

63,660

71,700

62,580

78,420

67,950

83,610

89,760

82,140

81,060

86,160

100,080

37

 

Second Year

 

Cost of

                       

product

Jan

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Bakery 23

6,900

6,210

6,210

6,210

6,900

4,830

4,830

6,210

4,830

4,830

6,900

8,970

Coffee 15

13,500

12,600

11,700

11,250

10,350

11,700

12,600

11,700

12,150

10,800

12,600

13,500

Soft drink 25

13,500

12,000

13,500

16,500

13,500

15,750

13,500

12,000

9,750

10,500

12,750

12,750

Italian Food 25

6,750

5,250

6,000

5,250

4,500

3,750

5,250

3,750

4,500

6,750

6,000

7,500

Total Cost / Month

40,650

36,060

37,410

39,210

35,250

36,030

36,180

33,660

31,230

32,880

38,250

42,720

 

Third Year

 

Cost of

                       

product

Jan

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Bakery 23

8,970

6,210

5,520

4,830

4,830

4,830

6,210

5,520

5,520

6,210

8,280

9,660

Coffee 15

12,600

11,700

11,700

11,700

11,700

10,800

11,700

11,250

12,150

11,250

13,050

13,500

Soft drink 25

14,250

10,500

13,500

19,500

18,750

20,250

15,000

14,250

13,500

12,000

12,750

12,750

Italian Food 25

7,500

6,750

9,000

6,000

6,000

6,750

6,000

6,000

4,500

9,000

6,000

7,500

Total Cost / Month

43,320

35,160

39,720

42,030

41,280

42,630

38,910

37,020

35,670

38,460

40,080

43,410

38

 

Fourth Year

 

Cost of

                       

product

Jan

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Bakery 23

7,590

6,900

5,520

5,520

6,210

4,830

6,210

4,830

4,830

6,210

7,590

8,280

Coffee 15

13,050

12,150

11,700

11,250

10,350

11,700

11,250

10,800

11,700

9,900

13,050

13,950

Soft drink 25

13,500

12,750

13,500

20,250

17,250

18,750

17,250

16,500

15,000

12,000

14,250

12,750

Italian Food 25

9,750

9,750

11,250

9,000

11,250

8,250

9,000

10,500

9,750

9,750

11,250

11,250

Total Cost / Month

43,890

41,550

41,970

46,020

45,060

43,530

43,710

42,630

41,280

37,860

46,140

46,230

 

Fifth Year

 

Cost of

                       

product

Jan

Feb

Mar

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Bakery 23

7,590

5,520

4,830

5,520

5,520

4,830

5,520

4,830

4,830

6,210

7,590

8,280

Coffee 15

13,500

12,150

11,700

9,900

10,800

11,250

11,250

11,250

11,700

9,900

13,050

13,950

Soft drink 25

13,500

13,500

12,750

21,000

18,000

17,250

18,000

18,000

17,250

13,500

14,250

12,750

Italian Food 25

11,250

11,250

11,250

11,250

10,500

10,500

10,500

10,500

9,750

9,750

13,500

15,000

Total Cost / Month

45,840

42,420

40,530

47,670

44,820

43,830

45,270

44,580

43,530

39,360

48,390

49,980

39

Chapter 4: Technical Feasibility Study

Chapter 4: Technical Feasibility Study Production and Operations Analysis Product Characteristics (in Detail) Espresso

Production and Operations Analysis

Feasibility Study Production and Operations Analysis Product Characteristics (in Detail) Espresso Coffee

Product Characteristics (in Detail)

Espresso

Coffee Products Only black Coffee from Doi Chang Arabica seed serve both of ice and hot. Only black Coffee from Doi Chang Arabica seed serve both of ice and hot.

Latte

Black coffee with fresh milk most of customers like to drink with ice.

Americano

Pure black coffee with hot water but you can mix with milk or sugar by yourself serve in hot.

Cappuccino

Black coffee with milk foam and Cinnamon sometime draw foam a picture for enjoy art drinking in hot (ice can’t make up a foam).

Mocha

Espresso with hot chocolate serve in warm ready to drink drink in ice but hot is the best.

mostly they

Cocoa

Soft Drink Cocoa powder of Hershey brews with sweet milk of carnation. Cocoa powder of Hershey brews with sweet milk of carnation.

Soda

Kiwi, Apple, Blueberry and Strawberry strong juice dilute with soda and mix with ice.

Tea

Ice, Milk and honey lemon.

Juice

Orange Tamarind also seasonal fruit.

Choc Cake

Bakery Chocolate cake dip with hot choc topping. Chocolate cake dip with hot choc topping.

Black-forest-cake

Dark shot cake from 2shipphons cake and plus with cream between layer and dip with choc cream.

Green Tea cake

Vanilla chiphon cake and paint with green tea cream and vip cream.

Banana cream pie

Banana mix with cream cheese and pour in pie.

Blueberry pie

Blueberry jam simmer with sugar in pie.

Coconut pie

Coconut cream pour in pie eat in cool.

Lemon pie

White cream cook with lemon juice in pie

Cherry-Cheese-Pie

Cream cheeses in pie paint with cherry jam.

Macadamia Pie

Macadamia mix with cream cheese and pour in pie eat when cold.

Brownie

Hot chocolate cake paint with coco sauce

Spaghetti

Spaghetti Italian Food Italian food eats with sauce and noodle.

Italian Food Italian food eats with sauce and noodle.

Pasta

Italian food from egg noodle in several kind and eat with sauce.

Macaroni

Italian food from egg noodle and fry with many sauces.

Italian food from egg noodle and fry with many sauces. Specification, Feathers, Dimension, Life Time, etc.

Specification, Feathers, Dimension, Life Time, etc. We use machine to make coffee cup by cup but control by human so mistake won’t avoid, by the way once a day the machine will break down sometime employee will know how to make a coffee manually.

Production/Services Process The important of service is “Service Mind” because customers always want to take care. It The important of service is “Service Mind” because customers always want to take care. It can make customer to be loyalty and give word of mouth to other people which by the way to promote of our coffee shop. Then we provide another service such as internet café, reading zone, music zone and meeting zone.

internet café, reading zone, music zone and meeting zone. Location Target is main decision to choice

Location Target is main decision to choice location. We choice the place nears the campus in 4 Rais for 10 Million to build the shop.

nears the campus in 4 Rais for 10 Million to build the shop. Facility Layout We

Facility Layout We depart the shop into 2 zones indoor and outdoor, indoor have 5 tables and 4 seats per table and decoration with modern western style, outdoor have 2 seats in the small garden.

Machine/Tools/ Equipments Equipment Table Sofa Chair Counter Chandelier Book shelf CD-Player

Machine/Tools/ Equipments

Equipment

Equipment

Table

Sofa

Chair

Counter

Chandelier

Book shelf

CD-Player

Air-Conditioner

Glass

Plate

Shelf

Electronic Fan

TV LG 42”

ToolsGlass Plate Shelf Electronic Fan TV LG 42” Coffee machine Fruit blender Coffee grinder

Coffee machine

Fruit blender

Coffee grinder

Logistics Management We take an order from bakery shop such as cake and pie by deliver from We take an order from bakery shop such as cake and pie by deliver from the shop, but for coffee seed we order from Tak and Chaing Mai and they sent monthly.

seed we order from Tak and Chaing Mai and they sent monthly. Facility Management In the

Facility Management In the shop, we depart toilet out of shop to take care customer. And we also set electricity for customers who want to use laptop and internet, because we provide WIFI network for customer.

and internet, because we provide WIFI network for customer. Cost of Investment Pre-Operating Cost Insurance(Fire)

Cost of Investment Pre-Operating Cost

network for customer. Cost of Investment Pre-Operating Cost Insurance(Fire) 25,000 Baht / Year Land Rental 120,000

Insurance(Fire) 25,000 Baht / Year

Land Rental 120,000 Baht / Year

Investment Cost Buildings   Environment structure   85,000 Baht Structure 200,000Baht  

Investment Cost

Buildings  

Buildings

 

Environment structure

 

85,000

Baht

Structure

200,000Baht

 

Built in

 

130,000Baht

 
 

Total 415,000 Baht

 
Equipments  

Equipments

 

Writing pad

 

1 dozen 350

Baht

Account book

1 dozen

540

Baht

Pen

1 pack (20)

60

Baht

 

Total

950

Baht

Table

Mirage90

8,000

Baht

Stena

24,000 Baht

 

Design Table

5,000

Baht

 

Total

34,000 Baht

Sofa

Venus

22,000 Baht

 

Anna

6,900

Baht

Persia

18,500

Baht

 

Total

47,400 Baht

Design Chair

10,000

Baht

Counter

140,000

Baht

Chandelier

70,000 Baht

 

Book shelf

 

3,000

Baht

CD-Player

2,000

Baht

Glass

 

3,000

Baht

Plate

1,500

Baht

Shelf

4,000

Baht

Air-Conditioner

25,000 Baht

Electronic Fan

2,000

Baht

TV LG 42”

30,000

Baht

 

Total

372,850

Baht

 
  Tools

Tools

Coffee grinder

25,000 Baht

Coffee machine

170,000

Baht

Fruit blender

10,000 Baht

 

Total

205,000

Baht

 
  Etc  

Etc

 

Frame & picture

8,000

Baht

Miscellaneous

200,000

Baht

 

Total

208,000

Baht

 
  Depreciation  

Depreciation

 
Equipment 30 years

Equipment

30 years

 

Table

10 years

283

Baht /Month

Sofa

10 years

395

Baht /Month

Design Chair

15 years

55

Baht /Month

Counter

389

Baht /Month

Chandelier

20 years

292

Baht /Month

Book shelf

10 years

25

Baht /Month

CD-Player

5 years

33

Baht /Month

Shelf

10 years

33

Baht /Month

Air-Conditioner 15

years

139

Baht /Month

 

Electronic Fan

10 years

17

Baht /Month

TV LG 42”

20 years

125

Baht /Month

 

Total Depreciation Equipment 1786 Baht /Month

Tools

Coffee grinder

20 years

104

Baht /Month

Coffee machine

30 years

472

Baht/Month

Fruit blender

20 years

42

Baht /Month

Total

Depreciation Tools 618 Baht /Month

Operating Cost Inventory Cake ( Chocolate Cake ,Black-forest-cake, Green Tea cake ) 300 Baht/ pound

Operating Cost

InventoryOperating Cost Cake ( Chocolate Cake ,Black-forest-cake, Green Tea cake ) 300 Baht/ pound Pie (

Cake (Chocolate Cake ,Black-forest-cake, Green Tea cake)

300 Baht/ pound

Pie (Banana cream pie, Blueberry pie, Coconut pie, lemon pie, Cherry- Cheese-Pie, Macadamia Pie) 20 Baht/ piece

Brownie

10 Baht/piece

Raw material CostMacadamia Pie ) 20 Baht/ piece Brownie 10 Baht/piece Coffee Bean Strong 600 Baht/Kg. Medium

Coffee Bean

Strong

600

Baht/Kg.

Medium

550

Baht/Kg.

Smooth

600

Baht/Kg.

Cocoa powder (Hershey’s)

125

Baht/ 200g.

Green tea powder (Coffman)

450

Baht/500 g.

Tea Powder

(Coffman)

150

Baht/500 g.

Sugar

30

Baht/Kg.

Cream

45

Baht/450 g.

Carnation Milk

60

Baht /405g.

Italian Soda

Syrup (Davinci syrup)

330

Baht/750 ml.

Soda (Chang Soda)

5

Baht/ 325 ml.

Italian foods

Spaghetti

20 Bath/Dish

 

Macaroni

25 Bath/Dish

Pasta

30 Bath/Dish

Direct Labor Cost  Macaroni 25 Bath/Dish Pasta 30 Bath/Dish Salary Coffee maker and cooker 8,000 Baht/Month/

Salary

Coffee maker and cooker8,000 Baht/Month/ Person

8,000

Baht/Month/ Person

Waiter ( 2 person)5,400 Baht/Month/ Person

5,400

Baht/Month/ Person

Management Analysis

Administration Cost2 person) 5,400 Baht/Month/ Person Management Analysis Electricity 1,500 Baht / Month Wi-fi 500

Electricity

1,500

Baht / Month

Wi-fi

500

Bath / Month

Conclusion Our products don’t have only favorable coffee drink, but include popular soft drink and

Conclusion

Our products don’t have only favorable coffee drink, but include popular soft drink and bakery like cake and pie, and special food in Italian style. We produce coffee cup by machine under control of professional to get the best quality. In production and service process, we focus on “Service Mind” to very well take care our customers and they pay back loyalty and positive word of mouth. We also provide supplementary services like internet zone and reading zone, too.

Location, we choose the best appropriate place to locate our shop near the university and road for easy to customers access and transport materials. The characteristic of our shop, we set indoor that decorate in western style and outdoor with small garden.

All equipments in our shop, we use as same as with other but more concern about quality. We order coffee bean from suppliers in Tak and Chiang Mai and they send every month for refreshment.

In facility management, we provide internet zone with WIFI network to facilitate customer who want to do business or entertainment.

Last is about the cost of invest business such building, land, inventory and equipment. Our technical analysis is considering and analyzing machine, equipment, raw material, and people. According to all components, they have relationship between each other to create the common core that calls “Management” and we also analyze and consider in other factors such as control quantity, quality, and production throughout raw material and budget planning.

Chapter 5: Financial Analysis

Chapter 5: Financial Analysis Income Statement 47

Income Statement

 

Income statement

1st year

 

Jan

Feb

March

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Revenues

65,880

63,660

71,700

62,580

78,420

67,950

83,610

89,760

82,140

81,060

86,160

100,080

cost of Revenues

26,520

25,830

29,160

25,140

32,550

27,360

33,780

36,120

33,030

33,390

35,220

41,460

gross profit

39,360

37,830

42,540

37,440

45,870

40,590

49,830

53,640

49,110

47,670

50,940

58,620

expense

                       

*selling expense

3,000

-

-

-

-

-

-

-

-

2,000

-

-

*administrative

28,800

28,800

28,800

28,800

28,800

28,800

28,800

28,800

28,800

28,800

28,800

28,800

Net

                       

income(loss)

7,560

9,030

13,740

8,640

17,070

11,790

21,030

24,840

20,310

16,870

22,140

29,820

 

Income statement

2nd year

 

Jan

Feb

March

April

May

 

June

July

Aug

Sep