Beruflich Dokumente
Kultur Dokumente
, Ltd
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Chapter 1
Introduction
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Happy Time Bakery Co., Ltd
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Chapter 1: Introduction
1.1 Background and Significance of the Project
We select this project because it is very interested for membership. Our
project is the business about bakery homemade. We think about that , Nowadays all
of people in Thailand not only teenage group but also senior citizen , they like
to eat bakery too . So we are to do the project about bakery business in order to
know about what types of bakery that people like because nowadays the
situation in social the people who hurry and the time are importance , a lot of
people hurry to work , so they don ’t have the time to eat some of food. We
think about that in hurry hours , the most of people should to eat bakery because
it easy to buy and easy to eat. So, we think this project are importance to most
of people who don ‘t have a lot of time it is choice when they would like to
eat in hurry hours.
If think about bakery the people think about sugar , cream , or the
ingredients for made bakery that make people are fat. So, we give importance in
1
this thing because in Thailand the people 18-30% have a problem in fat
disease. But our bakery are low fat and low sugar , it appropriate with the
people who want to diet. On the other hands when we compare with business
such as Car care Express , Night club , Bar , and normal bakery shop be held to
be Happy Time Bakery company to gain advantage more other competitors
because we are new ways for the consumer which we are use Thai herb and
season fruit. Thai herb have more benefit for human , because of the human
give important to their life , then they choose the best thing for their life.
To meet the need of human , Happy Time Bakery Company want to be one
part help and support them.
Nowadays, the bakery business be interesting and be board for expand the
bakery business continuously in order to support the consumer in Chiang Mai
and province nearby , together with our company can find the raw material
that have quality and include meet the demand to support increase into the
market. So, obviously seen the bakery business can always grow up.
1
http://www.siamhealth.net/public_html/Disease/endocrine/obesity/index.htm
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Happy Time Bakery Company are located in Chiang Mai which a big
city. We choose the located in Chiang Mai because this province have a lot of
population and we are new choice for bakery business be appropriate with the
people who love bakery.
Our company have all of investment of this project is 6,000,000 baht.
Include;
Bank loans 1,200,000 baht rate 20% from 6,000,000 baht.
Investment of Owner’s Equity 4,800,000 baht rate 80 % from 6,000,000 baht.
Detail of shareholder; Our Company has 8 shareholders; there are;
1. Miss Wipada Yodcharood Investment 1,300,000 baht.
2. Miss Janejira Jienboot Investment 500,000 baht.
3. Miss Nipaporn Tumsorn Investment 500,000 baht.
4. Miss Palida Kawichai Investment 500,000 baht.
5. Miss Sivaporn Thepkom Investment 500,000 baht.
6. Miss Sukonthip Bunyarat Investment 500,000 baht.
7. Miss Suthira Pankaew. Investment 500,000 baht.
8. Miss Ussaneeya Buajoy. Investment 500,000 baht.
Total investment of Owner’s Equity 4,800,000 baht
Include;
Cost of investment of permanent assets 3,600,000 baht rate 60 %
Cost of investment of turnover assets 2,400,000 baht rate 40 %
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1. Prepare Step —> Our group meeting about Topic business and we decide
choose bakery business then we search and studies of
information in bakery business. After that we are analyze
the information and send the detail of our business to
confirm with teacher.
2. Operate Step —> Our group plan to operate our project , survey about
customer behavior after that bring the information to
arrangement and do report.
3. Conclusion Step —> Conclusion of our project, check be neat and tidy,
Presentation and send final report.
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Time Frame
Calendar of work
Period of time: 14 weeks, since 10th November 2009-19th February 2010
(Table 1.1)
November December January February
Activities /Weeks
1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
1.Prepare Step
2.Operate step
3.Conclusion step
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Chapter 2
Industry Profile
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1
A baker is a person who bakes and sells bread. Cakes and similar and foods may
also be produced, as the traditional boundaries between what is produced by a baker as
opposed to a pastry chef have blurred in recent decades. The place where a baker works
is called a bake house, bakeshop, or bakery. Bakers make lots of varieties of food; bread,
cake, donuts, brownies, fudge, and even more.
The Greek culture influenced the Romans a lot after the Egyptians. From there, baking
was transformed, and flourished. The Romans were lusty and festive; soon the art of
baking was a highly respected profession during the fourth century AD. The profession
became so profitable that in the time of Christ there were about three hundred bakers
around Rome. Food here includes bread, wine, apples, and more.
Europe
From the Roman Empire, the art of bakery spread throughout Europe and the rest of the
world. During the middle ages, it was common for each landlord to have a bakery,
which was actually more of a public oven. Housewives would bring dough that they had
prepared to the baker, who would use the oven to bake it into bread. As time went on,
bakers began to bake their own goods, creating numerous tricks. For example, some
bakers had trap doors that would allow a small boy to pinch off a bit of the dough to
later sell off as his own. This practice eventually led in England to a regulation known
as the Assize of Bread and Ale, which provided harsh punishments for bakers who were
caught cheating. In response, bakers commonly threw in an extra loaf of bread; this
tradition lives on in the modern "baker's dozen"
1
http://en.wikipedia.org/wiki/Baker
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1
Modern bakers
Today bakers work in varying environments both as employees and sometimes owning
their own stores. Bakers can be found working in:
• Large factories. These produce bread and related products which are then
transported to numerous selling points throughout a region. These normally
include supermarkets, convenience stores, and the like. Bakers in these
environments are largely there for quality control as machines take care of much
of the labor intensive aspect of the job.
• Small Independent bakeries. These are largely family-run businesses. They may
specialize in particular types of products, such as sourdough. Independent
bakeries are much more likely to create products made from scratch on premises.
• Chain stores. Recent years have seen the rise of chain stores (supermarkets)
selling the same range of products. Bakers in these stores often bake according
to a pre-determined recipe book. This can lead to frustration as some bakers do
not agree with techniques used by the franchising model. However, the recipes
used tend to be well-founded, and popular with the paying public. Alternately,
many chain store bakeries no longer make any products from scratch, having
switched to a more productive partially baked or pre-made format. This is
a format that is popular yet not universal amongst American chains. This method
also leads to frustration, albeit on behalf of the customers, who have
1
http://en.wikipedia.org/wiki/Baker
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Thailand's daily baked products industry is one of the smallest and least
developed in South East Asia. While this is the case, it has seen very positive
developments since Thailand emerged from the Asian economic crisis of 1997/1998.
These developments have underpinned rapid growth in demand for imported bakery
ingredients from quite a low base.
Today, the industry is very different from the small bakery orientation of the
past and, in the key urban areas, is dominated by larger businesses. These businesses
include:
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Several thousand small bakeries do still exist and there is a positive trend towards these
upgrading and, in some cases, evolving into higher grade single site café bakery outlets.
The industry purchases its ingredients from bakery ingredient suppliers, some of which
carry imported products. Imported bakery ingredients compete with locally milled flour,
edible oil products, some types of cheeses and recombined butter.
The value of the ingredients covered by this report was C$ 349.8 million in 2007, up
from C$ 218.7 million in 2003.
The Table below provides an overview of import trade in the products covered by this
briefing based on official import data, as released by the Royal Thai Government. It
should be noted that some of these products have applications outside the bakery sector,
e.g. skim milk powder, which is used by milk processors to produce a range of dairy
products in Thailand, yeast for breweries, chocolate ingredients, fruit purees, maple
syrup, etc.
(Table 2.1)
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-Japan: 9%.
-Canada:
Negligible.
1,748 tonnes 2,010 tonnes In 2007, based on
valued at C$ 5.5 valued at C$ 5.3 tonnes landed:
million million -New Zealand:
Product
69%.
-France: 24%.
-Denmark: 6%.
Cheese, natural, 109,659 tonnes 4,015 tonnes
Import Market
e.g. pizza cheese valued at C$ 254.8 valued at C$ 8.4
Shares of Leading
and other bakery million. million.
Supply Countries
cheeses.
729 tonnes valued 93,943 tonnes In 2007, based on
at C$ 0.7 million valued at C$ 319 tonnes landed:
million. -Australia: 42%.
-New Zealand:
Skim milk powder
34%.
-Denmark: 8%.
-USA: 5%.
-Netherlands: 4%.
729 tonnes valued 1,526 tonnes In 2007, based on
at C$ 0.7 million valued at C$ 0.9 tonnes landed:
million. -New Zealand:
Margarine
40%.
-Australia: 17%.
-USA: 15%.
970 tonnes valued 3,637 tonnes In 2007, based on
at C$ 1.4 million. valued at C$ 5.3 tonnes landed:
Canola oil, refined million. -Singapore: 61%.
-Spain: 18%.
-Japan: 9%.
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-India: 33%.
-Canada: 21%.
-China: 13%.
154 tonnes valued 1,521 tonnes In 2007, based on
Frozen raspberries,
at C$ 351,000 valued at C$ 2 tonnes landed:
blueberries, etc.
million. -China: 99%.
661 tonnes valued 39 tonnes valued at In 2007, based on
Bakery premixes at C$ 1.1 million. C$ 21,000 tonnes landed:
and prepared -China: 66%.
doughs -Belgium: 18%.
-Poland: 9%.
77 tonnes valued at Nil In 2007, based on
C$ 90,000 tonnes landed:
Maple syrup,
-USA: 28%.
including flavoured
-Malaysia: 13%.
products
-Singapore: 12%.
-Germany: 10%.
3 tonnes valued at 72 tonnes valued at In 2007, based on
C$ 12,000. C$ 81,000 tonnes landed:
Dried apples
-Canada: 58%.
-Finland: 37%.
1,618 tonnes 6,421 tonnes In 2007, based on
Other dried fruits, valued at C$ 1.8 valued at C$ 2.1 tonnes landed:
not raisins or dates million. million. -China: 93%.
-USA: 6%.
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This policy has resulted in one of Asia's most protectionist range of tariff and non-tariff
barriers, which are highly effective at barring imported agri-food, food and drinks from
Over 85% of all wheat imported to Thailand is reported to be of bread making quality.
In 2007, Thailand consumed about 750,000 tonnes of such wheat (see trends in Chart
below). Wheat is also imported to Thailand for noodle production, although trade
sources comment that most of the noodles consumed in Thailand are produced from
rice.
1
http://www.ats.agr.gc.ca/ase/4775-eng.htm
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Now Bakery business is booming but the most business don’t have feature of
them such as; new taste, interesting, packaging etc. And clear target market. In this
point it very important but the most of businesses ignore, so our business give important
in this point and make our business success.
Now a day the most of people don’t have time for attend health, Happy Time
Bakery Company want to be one part help and support them. Our business have
feature different form competitor is part of marketing strategies, our business have to
promote on internet, brochure, TV etc. And our business leads to new technology apply
in process for helps to produce good quality and standard. Happy Time Bakery
Company not like general bakery because our company produce the bakery for healthy
by low fat and low sugar , it appropriate with the people who want to diet, and
we have Thai herb bakery ,we chose benefit material form Thai herb produce bakery,
Happy time bakery company also improve , change and develop Thai herb bakery all
the time .Thai herb have more benefit for human because of the most people give
important to their life more and don’t have enough time for care health. Happy Time
Bakery Company study about Thai herb and apply to make bakery ,this thing (Thai herb)
of our business it is bakery that different form competitor that mean Thai herb bakery
don’t spread in to bakery business for people who like Thai herb and like new test . The
reason that Happy Time Bakery Company lead to Thai herb produce bakery is not hard
to found and not too much expensive. Part of season fruit bakery, Happy Time Bakery
different form other competitor is the fresh fruits form farmer everyday and use quality
material. For bakery, Happy Time Company fix part of color, test and smell from nature
material only, this point Happy time company very fix.
Happy Time Bakery Company study and knowledge about produce the entire
time make we know how the consumer want and reach the consumers more. Produce of
Happy time company acceptable part of quality of produce and standard. The important
that can attract the consumers is consistent standard of produce from Happy Time
Company.
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Grape Cake are Made from grape this menu appropriate with the people who want to
diet. The price of grape cake is 250 baht per pound weight, and stored longer 7 days.
Chocolate Mango Cake is made from mango and chocolate this menu appropriate with
the people who love healthy. The price of chocolate mango cake is 250 baht per pound
weight and stored longer 7 days.
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Raisin bread is a bread that contains raisins. It is often classified as sweet bread and is
sometimes combined with cinnamon sugar. The price of raisin bread is 30 baht per
piece and stored longer 7 days.
Buko Pie is one of the most must-try product and specialty of Laguna Province. It is a
traditional Filipino pastry style, young-coconut-filled pie. The price is 35 baht per piece
and stored longer 5 days.
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Almonds brownie have a creamy, bitter sweet taste that contrasts well with the
sweetness of the brownie mixture. The price is 35 baht per piece and stored longer 7
days.
Cereals cookie are actually a great ingredient to use in cookies and dessert bars. An
interesting taste and texture and in some cases a bit more fiber to your diet. The price is
100 baht per pack 250 gram and stored longer 30 days.
2.3.7 Coffee
Happy Time Bakery has variety of coffee such as Espresso, Cappucino, Latta, Mocha,
and Americano. The price of coffee starts 30 baht per cup.
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A strawberry cake is perfect for any occasion, from a family dinner or snack to a shower
or picnic. The price is 280 per pound weight and stored longer 7 days.
2.4 Vision of Organization
Happy Time Bakery will be well known in Chiang Mai and the northern part of
Thailand. We will be one of best brand bakery, 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
Happy Time Bakery Company‘s mission is to be the leading seller and produce
of branded certified bakery. We are dedicated to the highest standards of quality, taste,
packaging and new product. We are committed to the families we serve and look to
bring warmth, sincerity, joy and a higher quality of life to our people and our customers.
Part of investment, Happy Time Bakery Company to increate the value of our
shareholder’ investment. Happy Time Bakery Company does this through sale growth,
cost control, investment resources.
For responsibility of Happy Time Bakery Company;
- is an environmentally conscious company – producing and selling environmentally
friendly, ethical and healthy products including organic produce in support of
sustainable agricultural practices and industry. It also maintains environmentally sound
business practices and a "green" store in support of environmental initiatives and
sources minimally packaged and recycled products.
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2.6 Strategy
2.6.1 Corporate Level
Happy Time Bakery Company 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. We specific the market and find the strategy to
penetrate the market more and more , and increase circulation from old customers
such as teenager or the people want to diet by improve a taste and new product
for customers want. Beside we make friends with other business for opportunity
of commercial.
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1. Marketing Strategy
- Product Strategy
Emphasize of quality and standard of product which Happy Time bakery
received The food and medicine organization (or อ.ย.) symbol to operate include
package have good of seal and mark have bar code to attach the product.
Moreover we improve package have identity for attract the customer.
- Price Strategy
Happy Time Bakery Company rather high price strategy for sell the product
high price than other brands.
- Place Strategy
Happy Time Bakery Company chooses the location at Nimman Haemin Road,
Chiang Mai because it is the commercial area of Chiang Mai. Therefore we can
distribution product to customer be able to throughout.
- Promotion Strategy
Create brand of Happy Time bakery are well known in consumers more
and more. By set up a booth in festival.
2. Operation Strategy
- Expand establishment for support the customer more and more and
increase power to produce for support expand the market.
- Our bakery use human labor or homemade for fresh and new of product.
- Set up the schedule for send the product to customer, by send product
for the customers same way or same day and same time.
3. Financial Strategy
- Make financial budget systematically, clearly and right every month.
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Chapter 3
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WeaknessÆ W
The capital of raw material are high price because Happy Time Bakery use high
quality of raw material and some of raw material such as season fruit that must to wait
in season .
OpportunityÆ O
Nowadays the consumers consume the product of quality and have lifestyle.
Moreover the customer admire bakery more and more and give bakery for gift in every
festival such as New Year, Valentine, Mother’s Day and Birthday.
Threat Æ T
Nowadays the price of sugar is high price and high continually. In addition
have risk for the consumer unaccepted new company.
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Economic
The Economic have an effect Happy Time Company directly because we are
new business and nowadays the people consume bakery more than other food especially
in teenage group, the consumer behavior of teenage consume bakery
1
is 43 % . Moreover Happy Time Company located in Chiang Mai, this province is
economy town of The Northern part of Thailand. Each year have a lot of tourists come
to travel so good opportunity of Happy Time Bakery Company because the tourists can
word of mouth when they choosing consume the bakery in Happy Time Company. The
situation of economic Chiang mai in 2010 is suitable for investing because the
economic depend on the tourists come to Chiang Mai.
Social
Nowadays people in Thailand turn to attend of their health, Happy Time
Company must neglect of this thing so we produce the product to benefit for the
customer such as Fresh fruit Cake and Cereal Cookie. And most of people in nowadays
not much have the times so Happy Time Bakery Company is choice for the customer
choosing when they rapid.
1
http:// www.positioningmag.com/Magazine/Details.aspx?id=36338
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Environment
The environment factor is effect of Happy Time Company because the raw
materials when we use to produce our bakery have quality and high price such as
powder, sugar, egg etc. Moreover our company use fresh fruit for produce in order to
the customer get good thing of their life.
Technology
Happy Time Bakery Company is bakery homemade so the process of produce
we use machine and hands. Moreover inside Happy Time Bakery shop have internet
café zone for the customer want to relax.
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1. Boat Bakery
Boat Bakery is located in front of Chiang Mai University. This bakery shop is selling
both general of bakery such as cake and bread which difference with Happy Time
Bakery because we take care the customer so most of products are made from fruit or
herb. Moreover boat bakery sells food too which is not bakery shop fully. Bakery of
boat bakery shop is retail, wholesale and homemade same Happy Time Bakery
Company. The price of bakery in boat bakery shop is 20-180 baht.
2. Fay Bakery
Fay Bakery is located in Invaroros Road. This bakery shop is sell food and bakery such
as Croissant, pie and beverage. Moreover Fay bakery is not having delivery and
wholesale for the customer but retail and produce of the product. The price of Fay
Bakery shop is 15 – 250 Baht.
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3. Eat Me Bakery
Eat Me Bakery is located in Nimman Haemin Road. This bakery shop sells cake, hot
cake, bread, pie and beverage. Eat me is homemade but not to delivery and wholesale
for the customer. The price of this bakery shop is 40 – 500 Baht.
Pueng Noi Bakery is not to product the product but wholesale product around the
northern part of Thailand. This bakery shop is perform only service of the product and
administer and cannot control the quality of product. The price of Pueng Noi bakery is
6- 350 Baht.
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5. Cake Cottage
Cake Cottage is located in Sirimangkralajarn 13 road, sell cake, pie and bread.
The atmosphere is very good classic style. The price of this bakery shop is 15-200 Baht.
Love at first bite Bakery is located in Chiang Mai- Lamphun road. This bakery shop
most emphasis of all cake and pie. The atmosphere is beautiful place. The price of
product is 25 – 200 Baht.
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Form table 3.2 show when we compare with competitors obviously seen Happy
Time Bakery Company have advantage over other competitors because we are complete
of bakery shop. Not only the product but also we take care and service the customer
same customers live in their home.
1
http://www.thaipr.net/nc/readnews.aspx?newsid=C739CA5A9B4A236FA29A231894F3E318&query=4
Lrgoc3D1ejizsHgwbQ=
2
http://xn42c5aq5arob1c3byq.nurnia.com/12/%E0%B8%87%E0%B8%B2%E0%B8%99%E0%B8%A7
%E0%B8%B4%E0%B8%88%E0%B8%B1%E0%B8%A2%E0%B8%AA%E0%B8%B8%E0%B8%
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Figure 3.1
9%
Fast Food
Bakery
43% 48% Other
From graph show about the customer admire consume bakery be enough with
fast food and have tendency the market of bakery is expand so Happy Time Bakery
Company is new choice for the customer.
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3.3.1 Segmentation
The variable for use in market segmentation includes;
1. Geography
Happy Time Bakery is located in Chiang Mai; the area of Chiang Mai is
1 2
20,107.7 square kilometers. The density in urban is 1,670,317 people and the target
3
of Happy Time Bakery is Student of Chiang Mai is 174,227 people.
2. Demography
The target of Happy Time are average ages is 15-45 year old , that is male and
female and have average income is 3,000-30,000 Baht per month.
3. Psychology
Life style of target, they‘d like to private or enjoy with friend or family and
Middle of social class.
4. Behavior
The customer behavior is habitude with old company. So Happy Time Bakery
Company must to taste free of our product. And the customer to word of mouth to other
person.
1
http://kanchanapisek.or.th/kp8/cem/cem107.htm
2
http://th.wikipedia.org/wiki/%E0%B8%A3%E0%B8%B2%E0%B8%A2%E0%B8%8A%E0%B8%B7%
E0%B9%88%E0%B8%AD%E0%B8%88%E0%B8%B1%E0%B8%87%E0%B8%AB%E0%B8%
3
http://www.industry.go.th/DocLib13/%E0%B9%80%E0%B8%AB%E0%B8%99%E0%B8%B7%E0%B
8%AD/%E0%B9%80%E0%B8%8A%E0%B8%B5%E0%B8%A2%E0%B8%87%E0%B9%83%E0%B8
%AB%E0%B8%A1%E0%B9%88.doc
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3.3.2 Targeting
Happy Time Bakery Company is target with the student is average 15-25 year
old and working age 25-45 year old.
3.3.3 Positioning
Figure 3.2 the position of market
High Price
Happy Time
Fay
Boat
High Quality
From figure 3.2 show the position of product in bakery market when compare
with Boat Bakery and Fay Bakery obviously seen Happy Time Bakery Company is high
price and high quality.
3.4.1 Product
Happy Time Bakery Company is taking care of the customer life, so our product
is low fat and low sugar. Almost of product in Happy Time Bakery Company are
produce by Fresh fruit and herb. Moreover the customer can design of the product
For lifestyle.
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3.4.2 Price
The price of our product is rather high because we use high of raw material.
The prices of our product start with 30 – 400 Baht .We set the price each as appropriate
for working people and students because who have purchasing power of this price.
3.4.3 Place
Happy Time Bakery Company is located in Nimman Haemin Road Chiang Mai.
We choose this place because it is commerce area in Chiang Mai and can easy to reach
of the target market.
3.4.4 Promotion
Happy Time Bakery Company is new entrepreneur in bakery market, so our
Bakery Company make the promotion for the customer know in our brand by booth at
department store, schools and university. When the customers buy our product more
than two pieces they get free for one piece (Buy 2 gets 1 free). Moreover if the
customers buy altogether 150 Baht they get club card for discount 10%.
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1
(Table 3.3 Amount of tourists comes to Chiang Mai)
From table obviously seen the tourists in 2007 increase 5.93 % from 2007 so
Sale forecast of Happy Time Bakery Company are rise up steady and pay back within 5
years.
10,000,000
8,000,000
6,000,000
Baht
Circulation
4,000,000
2,000,000
0
Year 1 Year 2 Year 3 Year 4 Year 5
Period Year
1
http://www2.tat.or.th/stat/download/tst/642/Chiang%20Mai_Book2007.xls
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List/Year 1 2 3 4 5 Total
Leaflet 2,125 1,050 3,175 6,350
Member card 6,408 6,996 7,200 7,200 9,600 37,404
Internet 4,200 4,200 4,200 4,200 4,200 21,000
Special days Board 1,750 1,750 1,750 1,750 1,750 8,750
Total 14,483 12,946 13,150 14,200 18,725 73,504
12% 9%
Leaflet
Member card
29% Internet
50% Special days Board
This pie chart show the marketing expense within 5 years of Happy Time
Bakery Company, there are leaflet is 6,350 baht rate 9%, member card 37,404 baht rate
50%, Internet is 21,000 baht rate 29% and Special days Board 8,750 baht rate 12%.
(Table 3.4 Marketing Expense of Happy Time Bakery Company)
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3.7 Conclusion
Happy Time Bakery Company 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 good service and goods products. Our shop in the good of
location and easy to find.
20%
18%
16%
Sale forcast
14%
12%
10% Happy Time Bakery
8%
6%
4%
2%
0%
Month1
Month4
Month7
Month10
Month13
Month16
Month19
Month22
Month25
Month28
Month31
Month34
Month37
Month40
Month43
Month46
Month49
Month52
Month55
Month58
Month
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Chapter4
Technical Feasibility Study
Production and Operations
Analysis
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Happy Time Bakery Co., Ltd
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Ingredients
1
http://www.recipezaar.com/Grape-Cake-126802
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Happy Time Bakery Co., Ltd
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Directions
1. Cream together the butter and the ¼ cup sugar. Beat in egg yolks, 1 at a time,
beating well after each addition. Beat in lemon rind and vanilla.
2. In another bowl, beat egg whites until they hold soft peaks. Add the ½ cup sugar,
2 tablespoonfuls at a time and continue to beat until they hold stiff peaks.
3. Stir one fourth of the whites into the yolk mixture and fold in the remaining
whites. Sift the sifted flour over the mixture, folding it in gently.
4. Transfer the batter to a buttered 8 inch round cake pan. Sprinkle the grapes over
the top of the batter.
5. Bake at 350 F for 35-40 minutes or until it is lightly browned and pulls away
from the sides of the pan. Let the cake cool in the pan on a rack until barely warm.
Makes 6 to 8 servings depending on how you cut it.
1
Chocolate Mango Cake
Ingredients
1
http://www.womengateway.com/NR/exeres/41278375-5861-4DC8-B639-0954764E89BC.htm
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Happy Time Bakery Co., Ltd
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Direction
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Happy Time Bakery Co., Ltd
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10. Cover with the top layer, gently press. Place a paper doily on top. Sift 1/3
cup icing sugar evenly. Carefully remove the paper.
11. Decorate with an icing pump. Arrange the mangoes and pistachio on top.
Press pistachio onto the sides of the filling.
12. Gently remove the waxed paper below the cake and serve the cake.
13. Note: When lining the cake pan, retain the waxed paper, trim off the edges.
14. Use the trimmings to cover the paper doily. This will be much easier to
remove than a full sheet of waxed paper below the cake.
1
Raisin bread
Ingredients:
Direction:
1
http://southernfood.about.com/od/yeastbreads/r/bl40210c.htm
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Happy Time Bakery Co., Ltd
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Dissolve yeast in warm water. In a large bowl, combine raisins, butter, sugar,
salt, and hot milk; stir to dissolve the sugar. Let mixture cool to lukewarm. Stir in 1 1/2
cups of the flour; beat well. Add yeast mixture and the beaten eggs; mix to blend well.
Add enough of the remaining flour to make soft but stiff dough. Turn out onto a lightly
floured surface and knead for about 10 minutes, until dough is smooth and elastic. Place
dough in a lightly buttered bowl, turning once to grease the surface. Cover with a clean
dish cloth; let stand in a warm place until doubled in bulk, about 1 1/2 hours. Punch
dough down and divide into 2 portions. Cover and let rest for 10 minutes. Shape into 2
loaves; place in 2 greased 8x4x3-inch loaf pans. Cover and let rise again for about 45 to
60 minutes, until almost double. Bake at 375° for 25 minutes, placing foil over loaves
the last 10 minutes, if loaves are getting too brown. Remove loaves from pans and let
cool on racks.
1
Buco( young coconut pie)
Ingredients
1
http://www.recipezaar.com/Buco-young-Coconut-Pie-115036
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Happy Time Bakery Co., Ltd
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Directions
2. Put the 1/4 cup water and cornstarch into a saucepan and mix with a spoon to
combine.
5. Add the shredded buco and vanilla and cook 3 more minutes.
6. Cool buco mixture slightly and put into pie pan that has been lined with bottom
pie crust.
7. Top with upper pie crust, seal edges and flute decoratively.
8. Brush with slightly beaten egg white to glaze (some will be left over- do not use
more than necessary), and make a few cuts in the top crust to let steam escape.
1
Almond Brownie
1
http://www.recipezaar.com/Almond-Brownies-21025
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Happy Time Bakery Co., Ltd
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Ingredients
Directions
1. Combine flour, baking soda and salt in small bowl and set aside.
3. Remove from heat and add 6 oz of chocolate chip morsels and vanilla.
6. Add eggs one at a time and beat well after each egg.
9. Spread into a 9 inch square baking pan and bake for 30 minutes in a 325 degree
oven.
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Happy Time Bakery Co., Ltd
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1
Cereal Cookie
Ingredients
• 180gms Margarine, melted double boiler and leave to cool
• 2 cups of Nestum Cereal
• 1 1/4 cups Self Raising Flour
• 1/2 cup of caster sugar
• 1 cup dark chocolate chips
• 1 egg, beaten lightly
Direction
In a large bowl, mix the ingredients together in this sequence - butter, sugar, egg. Stir
till the ingredients are mixed well. Fold in the flour and the cereal and chocolate chips
last. Mix them until well coated. Using a spoon, scoop a dollop of the mixture and place
them on a greased and lined tray, not too close as it will still raise slightly in size when
baked).Bake at 180 degree C about 15-20 minutes or until golden brown.
When cooled, keep them in air tight containers.
1
http://www.fadaboutfood.com/2009/01/cereal-cookies.html
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Happy Time Bakery Co., Ltd
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Life Time
the bakery homemade to new fresh in day by day, important we do not put
the preservative in to our bakery include with the secret formula of powder, although
the customer take the bakery in a refrigerator still can preserve the softness of cake and
can keep 3-7 day for eating.
Services Process
We train all employees to friendly, clean to work, and love to work it,
employee’s knowledge of the product, helpfulness / assistance to customers,
an interest in customers' opinions and feedback and courtesy. The service of Happy
Time Bakery is delivery, wedding, set the party or surprise customer when birthday or
special day of customer.
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Happy Time Bakery Co., Ltd
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Happy Time Bakery Company is close of Nimman Haemin road that is center of
Chiang Mai, so easier to see and contact of customer and tourist that visit or leisure
street. The atmosphere we set to loveable and friendly that appropriate to meeting
friends and casual atmosphere for leisurely. The appearance of Happy Time Bakery
Company is modern style. The location of company are surrounding in the community
such as market, school and university. Happy Time Bakery Company has space to
parking for customer. The transportation can accessible to Happy Time Bakery
Company.
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Happy Time Bakery Co., Ltd
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When we talk about management we will talk about 4 Ps. Our company product
is bakery herb and home made because nowadays herb product is very popular and there
are very interesting.
About price our company has several of prices separate by the price of the
ingredient.
Our company position is near the department store in the big city of Thailand ex.
Chiang mai, BKK, Suratthani and Khon kan. The big company is in BKK because BKK
is the capital of Thailand the have a lot of distribution channel. We choose the position
near the department store because there are a lot of people. The department store that we
choose should be big have enough the parking car and popular. The place would be
more expansive but that is the best position for trade and worth to investment.
The company promotion will be having in every festival. We will set by
appropriate with that festival.
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Happy Time Bakery Co., Ltd
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Happy Time Bakery Co., Ltd
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Equipment
Counter bar
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Happy Time Bakery Co., Ltd
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Luxury L-shape
Price 20,800Bath
Telephone
Fax
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Happy Time Bakery Co., Ltd
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Cake Displays
Price 6,690Bath
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Happy Time Bakery Co., Ltd
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Printer
Cash Register
Book magazine
Price 60 Bath
Spoon
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Happy Time Bakery Co., Ltd
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Tray
Price 48 Bath
Water glass
Price 75 Bath
Machine
Planetary Mixer
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Happy Time Bakery Co., Ltd
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Oven
Bread slicker
Cake refrigerator
Coffee machine
56
Happy Time Bakery Co., Ltd
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Blender
Price 14,000Bath
Coffee grinder
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Happy Time Bakery Co., Ltd
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Equipment 236,570
Decoration 300,000
Total 536,570
1
http://www.ddproperty.com/property/show/37586
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Happy Time Bakery Co., Ltd
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Year1
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
cost of direct material 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 5,636 57160
Total cost of direct material 4684 4684 4684 4684 4684 4684 4684 4684 4684 4684 4684 5636 57160
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 18,000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
Total direct labour cost 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,200 24,200
Water 150 150 100 100 100 100 100 100 100 100 100 150 1,350
depreciation on the factory equipment 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 38,772
Total MFG over head 5,381 5,381 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,581 64,322
Year1 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 28065 28065 28015 28015 28015 28015 28015 28015 28015 28015 28015 29217 337,482
Year2
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
cost of direct material 5,636 5,636 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 6,588 60016
Total cost of direct material 5636 5636 4684 4684 4684 4684 4684 4684 4684 4684 4684 6588 60016
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 18,000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
Total direct labour cost 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,300 2,300 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,500 25,100
Water 150 150 100 100 100 100 100 100 100 100 100 150 1,350
depreciation on the factory equipment 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 38,772
Total MFG over head 5,681 5,681 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,881 65,222
Year2 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 29317 29317 28015 28015 28015 28015 28015 28015 28015 28015 28015 30469 341,238
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Happy Time Bakery Co., Ltd
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Year3
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
Average cost of direct material 6,588 6,588 5,636 5,636 5,636 5,636 5,636 5,636 5,636 5,636 6,588 8,493 73345
Total cost of direct material 6588 6588 5636 5636 5636 5636 5636 5636 5636 5636 6588 8493 73345
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 19,500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 234000
Total direct labour cost 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 234000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,500 2,500 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,700 25,700
Water 150 150 120 120 120 120 120 120 120 120 120 200 1,580
depreciation on the factory equipment 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 38,772
Total MFG over head 5,881 5,881 5,351 5,351 5,351 5,351 5,351 5,351 5,351 5,351 5,351 6,131 66,052
Year3 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 31969 31969 30487 30487 30487 30487 30487 30487 30487 30487 31439 34124 373,397
Year4
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
cost of direct material 8,493 8,493 6,588 8,493 6,588 6,588 6,588 6,588 6,588 6,588 6,588 10,612 88795
Total cost of direct material 8493 8493 6588 8493 6588 6588 6588 6588 6588 6588 6588 10612 88795
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 19,500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 234000
Total direct labour cost 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 234000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,700 2,700 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,510 27,710
Water 170 170 150 150 150 150 150 150 150 150 150 200 1,890
depreciation on the factory equipment 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 40,800
Total MFG over head 6,270 6,270 5,750 5,750 5,750 5,750 5,750 5,750 5,750 5,750 5,750 6,110 70,400
Year4 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 34263 34263 31838 33743 31838 31838 31838 31838 31838 31838 31838 36222 393,195
Year5
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
cost of direct material 10,612 12,221 8,493 8,493 8,493 8,493 8,493 12,221 8,493 8,493 10,612 12,221 117338
Total cost of direct material 10612 12221 8493 8493 8493 8493 8493 12221 8493 8493 10612 12221 117338
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 21,000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 252000
Total direct labour cost 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 252000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,700 2,700 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,800 29,800
Water 200 200 170 170 170 170 170 170 170 170 170 230 2,160
depreciation on the factory equipment 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 40,800
Total MFG over head 6,300 6,300 5,970 5,970 5,970 5,970 5,970 5,970 5,970 5,970 5,970 6,430 72,760
Year5 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 37912 39521 35463 35463 35463 35463 35463 39191 35463 35463 37582 39651 442,098
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Happy Time Bakery Co., Ltd
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Year2
Department EmployeeSalary January February March April May June July August SeptembeOctober Novembe Decembe Total
Accountant 1 9,000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 108000
Marketing 1 9,000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 108000
Delivery staff 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
House Keeper 1 5,200 5200 5200 5200 5200 5200 5200 5200 5200 5200 5200 5200 5200 62400
Waiter 2 5,700 11400 11400 11400 11400 11400 11400 11400 11400 11400 11400 11400 11400 136800
Security 2 5,200 10400 10400 10400 10400 10400 10400 10400 10400 10400 10400 10400 10400 124800
Total 9 39600 56000 56000 56000 56000 56000 56000 56000 56000 56000 56000 56000 56000 672000
Year3
Department EmployeeSalary January February March April May June July August SeptembeOctober Novembe Decembe Total
Accountant 1 10,000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 120000
Marketing 1 10,000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 120000
Delivery staff 2 6,000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 144000
House Keeper 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Waiter 2 6,000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 144000
Security 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Total 10 43000 66000 66000 66000 66000 66000 66000 66000 66000 66000 66000 66000 66000 792000
Year4
Department EmployeeSalary January February March April May June July August SeptembeOctober Novembe Decembe Total
Accountant 1 12,000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 144000
Marketing 1 12,000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 144000
Delivery staff 3 6,000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
House Keeper 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Waiter 3 6,200 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 223200
Security 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Total 12 47200 82600 82600 82600 82600 82600 82600 82600 82600 82600 82600 82600 82600 991200
Year5
Department EmployeeSalary January February March April May June July August SeptembeOctober Novembe Decembe Total
Accountant 1 15,000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000
Marketing 1 15,000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000
Delivery staff 3 6,000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
House Keeper 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Waiter 3 6,200 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 223200
Security 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Total 12 53200 88600 88600 88600 88600 88600 88600 88600 88600 88600 88600 88600 88600 1063200
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Happy Time Bakery Co., Ltd
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Chapter 5
Financial Analysis
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Happy Time Bakery Co., Ltd
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Income Statement
Year1 January February March April May June July August September October November December
Revenue
Sale 366,058 427,068 183,029 122,019 122,019 610,097 488,078 610,097 732,117 854,136 793,127 793,127
Total Revenue 366,058 427,068 183,029 122,019 122,019 610,097 488,078 610,097 732,117 854,136 793,127 793,127
Gross income 337,993 399,003 155,014 94,004 94,004 582,082 460,063 582,082 704,102 826,121 765,112 763,910
Operating Expense
Marketing expense 1,884 1,884 934 1,359 1,284 834 834 1,184 834 834 834 1,184
Rent - - - - - - - - - - - -
Depreciation 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750
Selling&Adminstration 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600
Total Operating Expense 117,234 117,234 116,284 116,709 116,634 116,184 116,184 116,534 116,184 116,184 116,184 116,534
Net income before interest & Tax 220,759 281,769 38,730 - 22,705 - 22,630 465,898 343,878 465,548 587,917 709,937 648,927 647,375
Operating income(loss)
Other income(expense) - - - - - - - - - - - -
Interest expense 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750
Total Operating income 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750
Income (Loss) Before Taxes 192,009 253,019 9,980 - 51,455 - 51,380 437,148 315,128 436,798 559,167 681,187 620,177 618,625
Provision (Benefit) for income taxes - - - - - - - - - - - -
Net income (Loss) for the year 192,009 253,019 9,980 - 51,455 - 51,380 437,148 315,128 436,798 559,167 681,187 620,177 618,625
Retained Earning beginning of the m - 192,009 445,028 455,007 403,552 352,173 789,320 1,104,449 1,541,247 2,100,414 2,781,601 3,401,778
Retained Earnings 192,009 445,028 455,007 403,552 352,173 789,320 1,104,449 1,541,247 2,100,414 2,781,601 3,401,778 4,020,404
Year2 January February March April May June July August September October November December
Revenue
Sale 164,052 197,535 119,007 100,680 85,175 167,163 201,281 242,362 291,829 351,391 423,110 509,466
Total Revenue 164,052 197,535 119,007 100,680 85,175 167,163 201,281 242,362 291,829 351,391 423,110 509,466
Gross income 135,687 169,170 90,992 72,665 57,160 139,148 173,266 214,347 263,814 323,376 395,095 479,949
Operating Expense
Marketing expense 1,283 1,283 933 933 1,283 933 933 1,283 933 933 933 1,283
Rent - - - - - - - - - - - -
Depreciation 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750
Selling&Adminstration 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600
Total Operating Expense 116,633 116,633 116,283 116,283 116,633 116,283 116,283 116,633 116,283 116,283 116,283 116,633
Net income before operation 19,054 52,537 - 25,292 - 43,619 - 59,473 22,865 56,983 97,714 147,530 207,092 278,811 363,316
Operating income(loss)
Other income(expense) - - - - - - - - - - - -
Interest expense 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750
Total Operating income 17,250 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750
Income (Loss) Before Taxes 1,804 23,787 - 54,042 - 72,369 - 88,223 - 5,885 28,233 68,964 118,780 178,342 250,061 334,566
Provision (Benefit) for income taxes - - - - - - - - 11,878 17,834 25,006 33,457
Net income (Loss) for the year 1,804 23,787 - 54,042 - 72,369 - 88,223 - 5,885 28,233 68,964 106,902 160,508 225,055 301,109
Retained Earning beginning of the m 4,020,404 4,022,207 4,045,994 3,991,952 3,919,584 3,831,360 3,825,475 3,853,707 3,922,671 4,029,573 4,190,082 4,415,137
Retained Earnings 4,022,207 4,045,994 3,991,952 3,919,584 3,831,360 3,825,475 3,853,707 3,922,671 4,029,573 4,190,082 4,415,137 4,716,246
Year3 January February March April May June July August September October November December
Revenue
Sale 542,309 474,520 203,366 135,577 135,577 745,675 677,886 677,886 677,886 813,463 881,252 813,463
Total Revenue 542,309 474,520 203,366 135,577 135,577 745,675 677,886 677,886 677,886 813,463 881,252 813,463
Gross income 513,744 445,955 175,331 107,542 107,542 717,640 649,851 649,851 649,851 785,428 853,217 783,696
Operating Expense
Marketing expense 1,300 1,300 950 950 1,300 950 950 1,300 950 950 950 1,300
Rent - - - - - - - - - - - -
Depreciation 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750
Selling&Adminstration 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600 53,600
Total Operating Expense 116,650 116,650 116,300 116,300 116,650 116,300 116,300 116,650 116,300 116,300 116,300 116,650
Net income before operation 397,093 329,305 59,030 - 8,758 - 9,108 601,339 533,551 533,201 533,551 669,128 736,916 667,046
Operating income(loss)
Other income(expense) - - - - - - - - - - - -
Interest expense 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750
Total Operating income 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750
Income (Loss) Before Taxes 368,343 300,555 30,280 - 37,508 - 37,858 572,589 504,801 504,451 504,801 640,378 708,166 638,296
Provision (Benefit) for income taxes 36,834 30,055 114,518 100,960 100,890 100,960 128,076 141,633 127,659
Net income (Loss) for the year 331,509 270,499 30,280 - 37,508 - 37,858 458,071 403,840 403,560 403,840 512,302 566,533 510,637
Retained Earning beginning of the m 4,716,246 5,047,755 5,318,254 5,348,535 5,311,026 5,273,168 5,731,239 6,135,080 6,538,640 6,942,481 7,454,783 8,021,316
Retained Earnings 5,047,755 5,318,254 5,348,535 5,311,026 5,273,168 5,731,239 6,135,080 6,538,640 6,942,481 7,454,783 8,021,316 8,531,952
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Income Statement
Year4 January February March April May June July August September October November December
Revenue
Sale 586,680 733,349 220,005 146,670 220,005 660,014 1,026,689 880,019 733,349 586,680 733,349 806,684
Total Revenue 586,680 733,349 220,005 146,670 220,005 660,014 1,026,689 880,019 733,349 586,680 733,349 806,684
Gross income 556,226 702,895 190,071 116,736 190,071 630,080 996,755 850,085 703,415 556,746 703,415 775,438
Operating Expense
Marketing expense 1,825 1,825 950 950 1,300 950 950 1,300 950 950 950 1,300
Rent - - - - - - - - - - - -
Depreciation 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750
Selling&Adminstration 82,600 82,600 82,600 82,600 82,600 82,600 82,600 82,600 82,600 82,600 82,600 82,600
Total Operating Expense 146,175 146,175 145,300 145,300 145,650 145,300 145,300 145,650 145,300 145,300 145,300 145,650
Net income before operation 410,050 556,720 44,770 - 28,565 44,420 484,780 851,455 704,435 558,115 411,445 558,115 629,788
Operating income(loss)
Other income(expense) - - - - - - - - - - - -
Interest expense 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750
Total Operating income 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750 28,750
Income (Loss) Before Taxes 381,300 527,970 16,020 - 57,315 15,670 456,030 822,705 675,685 529,365 382,695 529,365 601,038
Provision (Benefit) for income taxes 38,130 105,594 45,603 164,541 135,137 105,873 38,270 105,873 120,208
Net income (Loss) for the year 343,170 422,376 16,020 - 57,315 15,670 410,427 658,164 540,548 423,492 344,426 423,492 480,830
Retained Earning beginning of the m 8,531,952 8,875,123 9,297,498 9,313,519 9,256,204 9,271,875 9,682,302 10,340,465 10,881,013 11,304,505 11,648,931 12,072,423
Retained Earnings 8,875,123 9,297,498 9,313,519 9,256,204 9,271,875 9,682,302 10,340,465 10,881,013 11,304,505 11,648,931 12,072,423 12,553,253
Year5 January February March April May June July August September October November December
Revenue
Sale 758,000 606,400 227,400 151,600 151,600 1,061,200 909,600 606,400 758,000 758,000 833,800 758,000
Total Revenue 758,000 606,400 227,400 151,600 151,600 1,061,200 909,600 606,400 758,000 758,000 833,800 758,000
Gross income 726,016 574,416 195,746 119,946 119,946 1,029,546 877,946 574,746 726,346 726,346 802,146 724,934
Operating Expense
Marketing expense 1,500 1,500 1,150 1,150 1,500 1,150 1,150 1,500 1,150 1,150 1,150 1,500
Rent - - - - - - - - - - - -
Depreciation 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750
Selling&Adminstration 88,600 88,600 88,600 88,600 88,600 88,600 88,600 88,600 88,600 88,600 88,600 88,600
Total Operating Expense 151,850 151,850 151,500 151,500 151,850 151,500 151,500 151,850 151,500 151,500 151,500 151,850
Net income before operation 574,165 422,565 44,245 - 31,555 - 31,905 878,045 726,445 422,895 574,845 574,845 650,645 573,083
Operating income(loss)
Other income(expense) - - - - - - - - - - - -
Interest expense - - - - - - - - - - - -
Total Operating income - - - - - - - - - - - -
Income (Loss) Before Taxes 574,165 422,565 44,245 - 31,555 - 31,905 878,045 726,445 422,895 574,845 574,845 650,645 573,083
Provision (Benefit) for income taxes 114,833 42,257 175,609 145,289 42,290 114,969 114,969 130,129 114,617
Net income (Loss) for the year 459,332 380,309 44,245 - 31,555 - 31,905 702,436 581,156 380,606 459,876 459,876 520,516 458,467
Retained Earning beginning of the m 12,553,253 13,012,585 13,392,894 13,437,140 13,405,585 13,373,681 14,076,117 14,657,273 15,037,879 15,497,755 15,957,631 16,478,148
Retained Earnings 13,012,585 13,392,894 13,437,140 13,405,585 13,373,681 14,076,117 14,657,273 15,037,879 15,497,755 15,957,631 16,478,148 16,936,614
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Balance sheet
Year1 January February March April May June July August September October November December
ASSET
Curent Assets
Cash - 2,900,443 - 2,591,983 - 2,542,838 - 2,559,196 - 2,575,480 - 2,070,684 - 1,696,045 - 1,191,599 - 556,646 208,464 908,496 1,606,975
Account Receivable - - - - - - - - - - - -
Inventories (Ending Inventory) 19,627 25936 48,521 75,175 101,828 95,931 98,171 92,274 78,239 56,066 37,962 19,858
Total Current Assets - 2,880,817 -2566047 - 2,494,317 - 2,484,022 - 2,473,651 - 1,974,753 - 1,597,874 - 1,099,325 - 478,408 264,530 946,457 1,626,833
LIABILITY
Current Liability
Accounts Payable - - - - - - - - - - - -
Wages Payable - - - - - - - - - - - -
Taxes Payable - - - - - - - - - - - -
Total Current Liabilities - - - - - - - - - - - -
Total Liabilities 1,200,000 1200000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
EQUITY
Capital (asstet-liability) - - - - - - - - - - - -
Retaines Earnings 192,009 445028 455,007 403,552 352,173 789,320 1,104,449 1,541,247 2,100,414 2,781,601 3,401,778 4,020,404
Total Equity 192,009 445028 455,007 403,552 352,173 789,320 1,104,449 1,541,247 2,100,414 2,781,601 3,401,778 4,020,404
Total liabilities & Equity 1,392,009 1645028 1,655,007 1,603,552 1,552,173 1,989,320 2,304,449 2,741,247 3,300,414 3,981,601 4,601,778 5,220,404
Year2 January February March April May June July August September October November December
ASSET
Curent Assets
Cash 3,757,915 4,013,697 4,162,450 4,290,717 4,409,301 4,623,978 4,889,359 5,210,565 5,583,115 5,968,119 6,427,516 6,980,238
Account Receivable - - - - - - - - - - - -
Inventories (Ending Inventory) 41,846 33,861 55,076 78,451 95,653 99,101 85,962 57,730 27,971 33,440 30,280 11,129
Total Current Assets 3,799,761 4,047,558 4,217,526 4,369,168 4,504,954 4,723,079 4,975,321 5,268,295 5,611,085 6,001,560 6,457,797 6,991,367
LIABILITY
Current Liability
Accounts Payable - - - - - - - - - - - -
Wages Payable - - - - - - - - - - - -
Taxes Payable - - - - - - - - 11,878 17,834 25,006 33,457
Total Current Liabilities - - - - - - - - 11,878 17,834 25,006 33,457
Total Liabilities 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,211,878 1,217,834 1,225,006 1,233,457
EQUITY
Capital (asstet-liability) - - - - - - - - - - - -
Retaines Earnings 4,022,207 4,045,994 3,991,952 3,919,584 3,831,360 3,825,475 3,853,707 3,922,671 4,029,573 4,190,082 4,415,137 4,716,246
Total Equity 4,022,207 4,045,994 3,991,952 3,919,584 3,831,360 3,825,475 3,853,707 3,922,671 4,029,573 4,190,082 4,415,137 4,716,246
Total liabilities & Equity 5,222,207 5,245,994 5,191,952 5,119,584 5,031,360 5,025,475 5,053,707 5,122,671 5,241,451 5,407,916 5,640,143 5,949,703
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Balance sheet
Year3 January February March April May June July August September October November December
ASSET
Curent Assets
Cash 3,453,357 3,773,986 3,813,326 3,811,771 3,811,413 4,463,646 4,927,978 5,404,780 5,881,309 6,501,735 7,166,199 7,741,356
Account Receivable - - - - - - - - - - - -
Inventories (Ending Inventory) 40,418 45,259 67,894 93,693 117,943 100,049 87,750 76,188 65,321 46,063 23,440 6,696
Total Current Assets 3,493,775 3,819,246 3,881,221 3,905,463 3,929,355 4,563,695 5,015,728 5,480,969 5,946,630 6,547,798 7,189,639 7,748,052
LIABILITY
Current Liability
Accounts Payable - - - - - - - - - - - -
Wages Payable - - - - - - - - - - - -
Taxes Payable 36,834 30,055 - - - 114,518 100,960 100,890 100,960 128,076 141,633 127,659
Total Current Liabilities 36,834 30,055 - - - 114,518 100,960 100,890 100,960 128,076 141,633 127,659
Total Liabilities 1,236,834 1,230,055 1,200,000 1,200,000 1,200,000 1,314,518 1,300,960 1,300,890 1,300,960 1,328,076 1,341,633 1,327,659
EQUITY
Capital (asstet-liability) - - - - - - - - - - - -
Retaines Earnings 5,047,755 5,318,254 5,348,535 5,311,026 5,273,168 5,731,239 6,135,080 6,538,640 6,942,481 7,454,783 8,021,316 8,531,952
Total Equity 5,047,755 5,318,254 5,348,535 5,311,026 5,273,168 5,731,239 6,135,080 6,538,640 6,942,481 7,454,783 8,021,316 8,531,952
Total liabilities & Equity 6,284,589 6,548,310 6,548,535 6,511,026 6,473,168 7,045,757 7,436,040 7,839,530 8,243,441 8,782,858 9,362,949 9,859,612
Year4 January February March April May June July August September October November December
ASSET
Curent Assets
Cash 8,063,319 8,612,111 8,556,723 8,529,254 8,580,300 9,101,578 9,968,312 10,558,749 11,022,137 11,358,189 11,918,347 12,487,319
Account Receivable - - - - - - - - - - - -
Inventories (Ending Inventory) 9,731 2,923 30,488 62,392 88,768 85,270 57,388 39,846 32,436 34,956 27,644 15,587
Total Current Assets 8,073,050 8,615,034 8,587,211 8,591,647 8,669,067 9,186,848 10,025,700 10,598,594 11,054,573 11,393,145 11,945,991 12,502,907
LIABILITY
Current Liability
Accounts Payable - - - - - - - - - - - -
Wages Payable - - - - - - - - - - - -
Taxes Payable 38,130 105,594 - - - 45,603 164,541 135,137 105,873 38,270 105,873 120,208
Total Current Liabilities 38,130 105,594 - - - 45,603 164,541 135,137 105,873 38,270 105,873 120,208
Total Liabilities 1,238,130 1,305,594 1,200,000 1,200,000 1,200,000 1,245,603 1,364,541 1,335,137 1,305,873 1,238,270 1,305,873 1,320,208
EQUITY
Capital (asstet-liability) - - - - - - - - - - - -
Retaines Earnings 8,875,123 9,297,498 9,313,519 9,256,204 9,271,875 9,682,302 10,340,465 10,881,013 11,304,505 11,648,931 12,072,423 12,553,253
Total Equity 8,875,123 9,297,498 9,313,519 9,256,204 9,271,875 9,682,302 10,340,465 10,881,013 11,304,505 11,648,931 12,072,423 12,553,253
Total liabilities & Equity 10,113,253 10,603,092 10,513,519 10,456,204 10,471,875 10,927,905 11,705,006 12,216,150 12,610,378 12,887,200 13,378,296 13,873,461
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Balance sheet
Year5 January February March April May June July August September October November December
ASSET
Curent Assets
Cash 13,011,596 13,379,366 13,416,150 13,414,874 13,413,878 14,384,112 15,016,417 15,354,877 15,958,415 16,489,089 17,100,437 16,413,730
Account Receivable - - - - - - - - - - - -
Inventories (Ending Inventory) 7,018 8,732 35,687 67,159 98,001 67,563 47,844 48,741 39,509 30,462 16,540 7,952
Total Current Assets 13,018,615 13,388,097 13,451,837 13,482,033 13,511,879 14,451,675 15,064,261 15,403,618 15,997,924 16,519,551 17,116,978 16,421,682
LIABILITY
Current Liability
Accounts Payable - - - - - - - - - - - -
Wages Payable - - - - - - - - - - - -
Taxes Payable 114,833 42,257 - - - 175,609 145,289 42,290 114,969 114,969 130,129 114,617
Total Current Liabilities 114,833 42,257 - - - 175,609 145,289 42,290 114,969 114,969 130,129 114,617
Total Liabilities 1,314,833 1,242,257 1,200,000 1,200,000 1,200,000 1,375,609 1,345,289 1,242,290 1,314,969 1,314,969 1,330,129 114,617
EQUITY
Capital (asstet-liability) - - - - - - - - - - - -
Retaines Earnings 13,012,585 13,392,894 13,437,140 13,405,585 13,373,681 14,076,117 14,657,273 15,037,879 15,497,755 15,957,631 16,478,148 16,936,614
Total Equity 13,012,585 13,392,894 13,437,140 13,405,585 13,373,681 14,076,117 14,657,273 15,037,879 15,497,755 15,957,631 16,478,148 16,936,614
Total liabilities & Equity 14,327,418 14,635,151 14,637,140 14,605,585 14,573,681 15,451,726 16,002,562 16,280,168 16,812,724 17,272,601 17,808,277 17,051,231
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Year2
Operating Cash Flow January February March April May June July August September October November December
Net Income after Tax 1,804 23,787 - 54,042 - 72,369 - 88,223 - 5,885 28,233 68,964 106,902 160,508 225,055 301,109
+ Depreciation and amortization 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750
+/- Decrease (Increase) in Accounts Receivable - - - - - - - - - - - -
+/- Decrease (Increase) in Inventory - 21,989 7,986 - 21,215 - 23,375 - 17,202 - 3,447 13,139 28,232 29,760 - 5,470 3,160 19,151
+/- Decrease (Increase) in Other Current Assets - - - - - - - - - - - -
+/- Increase (decrease) in Accounts Payable - - - - - - - - - - - -
+/- Increase (decrease) in Accrued Expenses - - - - - - - - 11,878 5,956 7,172 8,450
+/- Increase (decrease) in Other Current Liabilities - - - - - - - - - - - -
Total Operating Cash Flow 41,565 93,523 - 13,506 - 33,993 - 43,675 52,418 103,122 158,946 210,290 222,745 297,138 390,462
Investing Cash Flow
+/- Decrease (Increase) in Fixed Assets - - - - - - - - - - - -
+/- Decrease (Increase) in Notes Receivable - - - - - - - - - - - -
+/- Decrease (Increase) in securities, investments - - - - - - - - - - - -
+/- Decrease (Increase) intangible, noncurrent assets - - - - - - - - - - - -
Total Investing Cash Flow - - - - - - - - - - - -
Financing Cash Flow
+/- Increase (decrease) in Borrowings - - - - - - - - - - - -
+/- Increase (decrease) Capital Stock - - - - - - - - - - - -
- Dividends Paid - - - - - - - - - - - -
Total Financing Cash Flow - - - - - - - - - - - -
Total Cash Flow 41,565 93,523 - 13,506 - 33,993 - 43,675 52,418 103,122 158,946 210,290 222,745 297,138 390,462
Cash at beginning of period 1,606,975 3,757,915 4,013,697 4,162,450 4,290,717 4,409,301 4,623,978 4,889,359 5,210,565 5,583,115 5,968,119 6,427,516
Cash at end of period 1,648,541 3,851,437 4,000,191 4,128,457 4,247,042 4,461,719 4,727,100 5,048,305 5,420,855 5,805,860 6,265,257 6,817,978
Year3
Operating Cash Flow January February March April May June July August September October November December
Net Income before Tax 331,509 270,499 30,280 - 37,508 - 37,858 458,071 403,840 403,560 403,840 512,302 566,533 510,637
+ Depreciation and amortization 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750
+/- Decrease (Increase) in Accounts Receivable - - - - - - - - - - - -
+/- Decrease (Increase) in Inventory - 29,289 - 4,842 - 22,635 - 25,798 - 24,250 17,894 12,299 11,561 10,868 19,258 22,623 16,745
+/- Decrease (Increase) in Other Current Assets - - - - - - - - - - - -
+/- Increase (decrease) in Accounts Payable - - - - - - - - - - - -
+/- Increase (decrease) in Accrued Expenses 3,378 - 6,779 - 30,055 - - 114,518 - 13,558 - 70 70 27,115 13,558 - 13,974
+/- Increase (decrease) in Other Current Liabilities - - - - - - - - - - - -
Total Operating Cash Flow 367,349 320,629 39,340 - 1,556 - 358 652,233 464,332 476,802 476,528 620,426 664,464 575,158
Investing Cash Flow
+/- Decrease (Increase) in Fixed Assets - - - - - - - - - - - -
+/- Decrease (Increase) in Notes Receivable - - - - - - - - - - - -
+/- Decrease (Increase) in securities, investments - - - - - - - - - - - -
+/- Decrease (Increase) intangible, noncurrent assets - - - - - - - - - - - -
Total Investing Cash Flow - - - - - - - - - - - -
Financing Cash Flow
+/- Increase (decrease) in Borrowings - - - - - - - - - - - -
+/- Increase (decrease) Capital Stock - - - - - - - - - - - -
- Dividends Paid - - - - - - - - - - - -
Total Financing Cash Flow - - - - - - - - - - - -
Total Cash Flow 367,349 320,629 39,340 - 1,556 - 358 652,233 464,332 476,802 476,528 620,426 664,464 575,158
Cash at beginning of period 6,980,238 3,453,357 3,773,986 3,813,326 3,811,771 3,811,413 4,463,646 4,927,978 5,404,780 5,881,309 6,501,735 7,166,199
Cash at end of period 7,347,586 3,773,986 3,813,326 3,811,771 3,811,413 4,463,646 4,927,978 5,404,780 5,881,309 6,501,735 7,166,199 7,741,356
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Year5
Operating Cash Flow January February March April May June July August September October November December
Net Income before Tax 459,332 380,309 44,245 - 31,555 - 31,905 702,436 581,156 380,606 459,876 459,876 520,516 458,467
+ Depreciation and amortization 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750 61,750
+/- Decrease (Increase) in Accounts Receivable - - - - - - - - - - - -
+/- Decrease (Increase) in Inventory 8,569 - 1,713 - 26,955 - 31,472 - 30,842 30,438 19,719 - 897 9,232 9,047 13,922 8,588
+/- Decrease (Increase) in Other Current Assets - - - - - - - - - - - -
+/- Increase (decrease) in Accounts Payable - - - - - - - - - - - -
+/- Increase (decrease) in Accrued Expenses - 5,375 - 72,577 - 42,257 - - 175,609 - 30,320 - 103,000 72,680 - 15,160 - 15,512
+/- Increase (decrease) in Other Current Liabilities - - - - - - - - - - - -
Total Operating Cash Flow 524,277 367,770 36,784 - 1,276 - 996 970,234 632,306 338,460 603,538 530,674 611,348 513,293
Investing Cash Flow
+/- Decrease (Increase) in Fixed Assets - - - - - - - - - - - -
+/- Decrease (Increase) in Notes Receivable - - - - - - - - - - - -
+/- Decrease (Increase) in securities, investments - - - - - - - - - - - -
+/- Decrease (Increase) intangible, noncurrent assets - - - - - - - - - - - -
Total Investing Cash Flow - - - - - - - - - - - -
Financing Cash Flow
+/- Increase (decrease) in Borrowings - - - - - - - - - - - - 1,200,000
+/- Increase (decrease) Capital Stock - - - - - - - - - - - -
- Dividends Paid - - - - - - - - - - - -
Total Financing Cash Flow - - - - - - - - - - - - 1,200,000
Total Cash Flow 524,277 367,770 36,784 - 1,276 - 996 970,234 632,306 338,460 603,538 530,674 611,348 - 686,707
Cash at beginning of period 12,487,319 13,011,596 13,379,366 13,416,150 13,414,874 13,413,878 14,384,112 15,016,417 15,354,877 15,958,415 16,489,089 17,100,437
Cash at end of period 13,011,596 13,379,366 13,416,150 13,414,874 13,413,878 14,384,112 15,016,417 15,354,877 15,958,415 16,489,089 17,100,437 16,413,730
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Chapter 6
Risk Management
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- Marketing risk ; Now a day the marketing not stable and changing all the time effect
to business is un know consumer need , uncertain target market , positioning of produce .
So, our business has management and plan about marketing risk include;
- Our business finds certain positioning of produce for distribute the produce to target
market that appropriate both product and consumer.
- Our business reduces the risk of marketing by survey market all the time.
- Our business always set the promotion for attracts the customer.
- Operation risk; Inside the business maybe have the mistake in part of operation such
as; operation of human resource , production , transportation , service , communication ,
and system .
So, our company have management in part of operation risk include;
- Our business put the right man in the right job for potential of human resource.
- Our business always training the employee for add the skill in working and the
employee can bring the skill use for service, production etc.
- For the technology system, our business have staff care and advise the other
employees, when the technology system have the problem they can solve the problem
right now because our company training employee all the time.
- Financial risk;
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It very important because our business may be loss the profit when don’t good
manage such as; occur from corruption of insider , loss of profit from selling , lack of
skill or knowledge of accountant .
So, our business can provide about finance risk include;
- Prevent the corruption by inspection account from every department in every day and
do the report in every month.
- There is the system for security in every department.
- In part of account department need the accountant that can reliable and honest in part
responsibility.
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Chapter 7
Conclusion
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Conclusion
Nowadays the people become interesting in there health. Our company produce
the product by promote our product in help your healthy. That means the people who
love health well love our product too. From the theory when we love someone we will
want that person got the better thing. That mean the people who love health want there
people have a good health too. That not just healthy person but it will include there
family, friend and there lover. It is not hard it increase sales and make the profit. Our
shop also modern styles it suitable with this generation and the group people who want
to see modern bakery shop in the north of Thailand. It is cost for the investment very
much. It is very interested for membership. Our project is the business about bakery
homemade. Some people don’t have time to eat food. Bakery is the other choice for
busy person. when we compare with business such as Car care Express , Night
club , Bar , and normal bakery shop be held to be Happy Time Bakery company
to gain advantage more other competitors because we are new ways for the
consumer which we are use Thai herb and season fruit. . Thai herb have more
benefit for human , because of the human give important to their life , then they
choose the best thing for their life. To meet the need of human , Happy Time
Bakery Company want to be one part help and support them. . Thai herb have
more benefit for human , because of the human give important to their life ,
then they choose the best thing for their life.
To meet the need of human , Happy Time Bakery Company want to be one
part help and support them.
Now Bakery business is booming but the most business don’t have feature of
them such as ; new taste , interesting ,packaging etc. And clear target market. In this
point it very important but the most of businesses ignore, so our business give important
in this point and make our business success.
Now a day the most of people don’t have time for attend health, Happy Time Bakery
Company want to be one part help and support them. Our business have feature
different form competitor is part of marketing strategies, our business have to promote
on internet, brochure, TV etc. And our business leads to new technology apply in
process for helps to produce good quality and standard. Happy Time Bakery will be
well known in Chiang Mai and the northern part of Thailand. We will be one of best
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brand bakery, 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 the important that we have to do beyond our-
self.
Happy Time Bakery Company, we guarantee all the part not only product but
also service. Happy Time Bakery Company expects the consumer maximum happy and
gets more benefit as we can. The projects will feasibility because it has high budget. So
Other new business about bakery if don’t have high budget will not achieve to goal. Our
project has high objective for growth around the world. It would be very good business
venture. Our only concern is that this is our first time investing a large amount of money.
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Appendix
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Sale Forecast
Year1
Winter Summer Rain Winter
Unit sale
Product Cost Price January February March April May June July August SeptembeOctober Novembe Decembe total
Grape Cake 80 250 339 395 169 113 113 564 451 564 677 790 734 734 5,643
Choco Mango Cake 80 250 285 333 143 95 95 475 380 475 570 665 618 618 4,752
Buco(Young coconut) 18 35 253 295 127 84 84 422 337 422 506 590 548 548 4,217
Almond Brownie 18 35 239 279 119 80 80 398 318 398 478 557 517 517 3,980
Cereal Cookie (250 g.) 70 100 264 308 132 88 88 440 352 440 527 615 571 571 4,396
Coffee (small size) 16 35 135 158 68 45 45 226 181 226 271 316 293 293 2,257
Coffee (Medium size) 31 50 107 125 53 36 36 178 143 178 214 249 232 232 1,782
Coffee (Big size) 56 75 356 416 178 119 119 594 475 594 713 832 772 772 5,940
Strawberry Cake 100 280 463 541 232 154 154 772 618 772 927 1,081 1,004 1,004 7,722
ToTal 2,441 2,848 1,221 814 814 4,069 3,255 4,069 4,883 5,696 5,290 5,290 7,722
Year2
Winter Summer Rain Winter
Unit sale
Product Cost Price January February March April May June July August SeptembeOctober Novembe Decembe total
Grape Cake 80 250 451 564 169 113 169 339 564 790 846 395 508 734 5,643
Choco Mango Cake 80 250 380 475 143 95 143 285 475 665 713 333 428 618 4,752
Buco(Young coconut) 18 35 337 422 127 84 127 253 422 590 633 295 380 548 4,217
Almond Brownie 18 35 318 398 119 80 119 239 398 557 597 279 358 517 3,980
Cereal Cookie (250 g.) 70 100 352 440 132 88 132 264 440 615 659 308 396 571 4,396
Coffee (small size) 16 35 181 226 68 45 68 135 226 316 339 158 203 293 2,257
Coffee (Medium size) 31 50 143 178 53 36 53 107 178 249 267 125 160 232 1,782
Coffee (Big size) 56 75 475 594 178 119 178 356 594 832 891 416 535 772 5,940
Strawberry Cake 100 280 618 772 232 154 232 463 772 1,081 1,158 541 695 1,004 7,722
ToTal 3,255 4,069 1,221 814 1,221 2,441 4,069 5,696 6,103 2,848 3,662 5,290 40,689
Year3
Winter Summer Rain Winter
Unit sale
Product Cost Price January February March April May June July August SeptembeOctober Novembe Decembe total
Grape Cake 80 250 502 439 188 125 125 690 627 627 627 752 815 752 6,270
Choco Mango Cake 80 250 422 370 158 106 106 581 528 528 528 634 686 634 5,280
Buco(Young coconut) 18 35 375 328 141 94 94 515 469 469 469 562 609 562 4,686
Almond Brownie 18 35 354 310 133 88 88 486 442 442 442 531 575 531 4,422
Cereal Cookie (250 g.) 70 100 391 342 147 98 98 537 488 488 488 586 635 586 4,884
Coffee (small size) 16 35 201 176 75 50 50 276 251 251 251 301 326 301 2,508
Coffee (Medium size) 31 50 158 139 59 40 40 218 198 198 198 238 257 238 1,980
Coffee (Big size) 56 75 528 462 198 132 132 726 660 660 660 792 858 792 6,600
Strawberry Cake 100 280 686 601 257 172 172 944 858 858 858 1,030 1,115 1,030 8,580
ToTal 3,617 3,165 1,356 904 904 4,973 4,521 4,521 4,521 5,425 5,877 5,425 45,210
Year4
Winter Summer Rain Winter
Unit sale
Product Cost Price January February March April May June July August Septembe October NovemberDecember total
Grape Cake 80 250 543 678 203 136 203 610 950 814 678 543 678 746 6,783
Choco Mango Cake 80 250 457 571 171 114 171 514 800 685 571 457 571 628 5,712
Buco(Young coconut) 18 35 406 507 152 101 152 456 710 608 507 406 507 558 5,069
Almond Brownie 18 35 383 478 144 96 144 431 670 574 478 383 478 526 4,784
Cereal Cookie (250 g.) 70 100 423 528 159 106 159 476 740 634 528 423 528 581 5,284
Coffee (small size) 16 35 217 271 81 54 81 244 380 326 271 217 271 298 2,713
Coffee (Medium size) 31 50 171 214 64 43 64 193 300 257 214 171 214 236 2,142
Coffee (Big size) 56 75 571 714 214 143 214 643 1,000 857 714 571 714 785 7,140
Strawberry Cake 100 280 743 928 278 186 278 835 1,299 1,114 928 743 928 1,021 9,282
ToTal 3,913 4,891 1,467 978 1,467 4,402 6,847 5,869 4,891 3,913 4,891 5,380 48,909
Year5
Winter Summer Rain Winter
Unit sale
Product Cost Price January February March April May June July August Septembe October NovemberDecember total
Grape Cake 80 250 701 561 210 140 140 982 841 561 701 701 771 701 7,011
Choco Mango Cake 80 250 590 472 177 118 118 827 708 472 590 590 649 590 5,904
Buco(Young coconut) 18 35 524 419 157 105 105 734 629 419 524 524 576 524 5,240
Almond Brownie 18 35 494 396 148 99 99 692 593 396 494 494 544 494 4,945
Cereal Cookie (250 g.) 70 100 546 437 164 109 109 765 655 437 546 546 601 546 5,461
Coffee (small size) 16 35 280 224 84 56 56 393 337 224 280 280 308 280 2,804
Coffee (Medium size) 31 50 221 177 66 44 44 310 266 177 221 221 244 221 2,214
Coffee (Big size) 56 75 738 590 221 148 148 1,033 886 590 738 738 812 738 7,380
Strawberry Cake 100 280 959 768 288 192 192 1,343 1,151 768 959 959 1,055 959 9,594
ToTal 5,055 4,044 1,517 1,011 1,011 7,077 6,066 4,044 5,055 5,055 5,561 5,055 50,553
78
Happy Time Bakery Co., Ltd
__________________________________________________________________
Total Sale
Year1
Toatal sale
Product JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Grape Cake 84,645 98,753 42,323 28,215 28,215 141,075 112,860 141,075 169,290 197,505 183,398 183,398 1,410,750
Choco Mango Cake 71,280 83,160 35,640 23,760 23,760 118,800 95,040 118,800 142,560 166,320 154,440 154,440 1,188,000
Buco(Young coconut) 8,857 10,333 4,428 2,952 2,952 14,761 11,809 14,761 17,713 20,665 19,189 19,189 147,609
Almond Brownie 8,358 9,751 4,179 2,786 2,786 13,929 11,143 13,929 16,715 19,501 18,108 18,108 139,293
Cereal Cookie (250 g 26,374 30,769 13,187 8,791 8,791 43,956 35,165 43,956 52,747 61,538 57,143 57,143 439,560
Coffee (small size) 4,740 5,530 2,370 1,580 1,580 7,900 6,320 7,900 9,480 11,060 10,270 10,270 79,002
Coffee (Medium size) 5,346 6,237 2,673 1,782 1,782 8,910 7,128 8,910 10,692 12,474 11,583 11,583 89,100
Coffee (Big size) 26,730 31,185 13,365 8,910 8,910 44,550 35,640 44,550 53,460 62,370 57,915 57,915 445,500
Strawberry Cake 129,730 151,351 64,865 43,243 43,243 216,216 172,973 216,216 259,459 302,702 281,081 281,081 2,162,160
Total 366,058 427,068 183,029 122,019 122,019 610,097 488,078 610,097 732,117 854,136 793,127 793,127 6,100,974
Year2
Toatal sale
Product JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Grape Cake 112,860 141,075 76,424 63,687 28,659 38,212 95,530 267,485 477,652 312,066 429,887 289,775 245,641
Choco Mango Cake 17,640 21,240 12,796 10,826 9,159 17,995 21,668 26,091 31,416 37,828 45,548 54,845 307,051
Buco(Young coconut) 12,348 14,868 8,958 7,578 6,411 12,567 15,132 18,221 21,939 26,417 31,809 38,301 214,550
Almond Brownie 22,932 27,612 16,635 14,074 11,906 23,364 28,133 33,875 40,789 49,114 59,138 71,208 398,781
Cereal Cookie (250 g 22,932 27,612 16,635 14,074 11,906 23,364 28,133 33,875 40,789 49,114 59,138 71,208 398,781
Coffee (small size) 8,820 10,620 6,398 5,413 4,579 8,968 10,799 13,003 15,656 18,852 22,699 27,332 153,140
Coffee (Medium size) 19,404 23,364 14,076 11,908 10,074 19,779 23,816 28,676 34,529 41,577 50,062 60,280 337,546
Coffee (Big size) 10,584 12,744 7,678 6,495 5,495 10,797 13,001 15,654 18,849 22,697 27,329 32,907 184,231
Strawberry Cake 12,348 14,868 8,958 7,578 6,411 12,567 15,132 18,221 21,939 26,417 31,809 38,301 214,550
Total 164,052 197,535 119,007 100,680 85,175 167,163 201,281 242,362 291,829 351,391 423,110 509,466 2,853,051
Year3
Toatal sale
Product JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Grape Cake 125,400 109,725 47,025 31,350 31,350 172,425 156,750 156,750 156,750 188,100 203,775 188,100 1,567,500
Choco Mango Cake 105,600 92,400 39,600 26,400 26,400 145,200 132,000 132,000 132,000 158,400 171,600 158,400 1,320,000
Buco(Young coconut) 13,121 11,481 4,920 3,280 3,280 18,041 16,401 16,401 16,401 19,681 21,321 19,681 164,010
Almond Brownie 12,382 10,834 4,643 3,095 3,095 17,025 15,477 15,477 15,477 18,572 20,120 18,572 154,770
Cereal Cookie (250 g 39,072 34,188 14,652 9,768 9,768 53,724 48,840 48,840 48,840 58,608 63,492 58,608 488,400
Coffee (small size) 7,022 6,145 2,633 1,756 1,756 9,656 8,778 8,778 8,778 10,534 11,411 10,534 87,780
Coffee (Medium size) 7,920 6,930 2,970 1,980 1,980 10,890 9,900 9,900 9,900 11,880 12,870 11,880 99,000
Coffee (Big size) 39,600 34,650 14,850 9,900 9,900 54,450 49,500 49,500 49,500 59,400 64,350 59,400 495,000
Strawberry Cake 192,192 168,168 72,072 48,048 48,048 264,264 240,240 240,240 240,240 288,288 312,312 288,288 2,402,400
Total 542,309 474,520 203,366 135,577 135,577 745,675 677,886 677,886 677,886 813,463 881,252 813,463 6,778,860
Year4
Toatal sale
Product JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Grape Cake 135,660 169,575 50,873 33,915 50,873 152,618 237,405 203,490 169,575 135,660 169,575 186,533 1,695,750
Choco Mango Cake 114,240 142,800 42,840 28,560 42,840 128,520 199,920 171,360 142,800 114,240 142,800 157,080 1,428,000
Buco(Young coconut) 14,194 17,743 5,323 3,549 5,323 15,969 24,840 21,291 17,743 14,194 17,743 19,517 177,429
Almond Brownie 13,395 16,743 5,023 3,349 5,023 15,069 23,441 20,092 16,743 13,395 16,743 18,418 167,433
Cereal Cookie (250 g 42,269 52,836 15,851 10,567 15,851 47,552 73,970 63,403 52,836 42,269 52,836 58,120 528,360
Coffee (small size) 7,597 9,496 2,849 1,899 2,849 8,547 13,295 11,395 9,496 7,597 9,496 10,446 94,962
Coffee (Medium size) 8,568 10,710 3,213 2,142 3,213 9,639 14,994 12,852 10,710 8,568 10,710 11,781 107,100
Coffee (Big size) 42,840 53,550 16,065 10,710 16,065 48,195 74,970 64,260 53,550 42,840 53,550 58,905 535,500
Strawberry Cake 207,917 259,896 77,969 51,979 77,969 233,906 363,854 311,875 259,896 207,917 259,896 285,886 2,598,960
Total 586,680 733,349 220,005 146,670 220,005 660,014 1,026,689 880,019 733,349 586,680 733,349 806,684 7,333,494
Year5
Toatal sale
Product JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Grape Cake 175,275 140,220 52,583 35,055 35,055 245,385 210,330 140,220 175,275 175,275 192,803 175,275 1,752,750
Choco Mango Cake 147,600 118,080 44,280 29,520 29,520 206,640 177,120 118,080 147,600 147,600 162,360 147,600 1,476,000
Buco(Young coconut) 18,339 14,671 5,502 3,668 3,668 25,675 22,007 14,671 18,339 18,339 20,173 18,339 183,393
Almond Brownie 17,306 13,845 5,192 3,461 3,461 24,229 20,767 13,845 17,306 17,306 19,037 17,306 173,061
Cereal Cookie (250 g 54,612 43,690 16,384 10,922 10,922 76,457 65,534 43,690 54,612 54,612 60,073 54,612 546,120
Coffee (small size) 9,815 7,852 2,945 1,963 1,963 13,742 11,778 7,852 9,815 9,815 10,797 9,815 98,154
Coffee (Medium size) 11,070 8,856 3,321 2,214 2,214 15,498 13,284 8,856 11,070 11,070 12,177 11,070 110,700
Coffee (Big size) 55,350 44,280 16,605 11,070 11,070 77,490 66,420 44,280 55,350 55,350 60,885 55,350 553,500
Strawberry Cake 268,632 214,906 80,590 53,726 53,726 376,085 322,358 214,906 268,632 268,632 295,495 268,632 2,686,320
Total 758,000 606,400 227,400 151,600 151,600 1,061,200 909,600 606,400 758,000 758,000 833,800 758,000 7,579,998
79
Happy Time Bakery Co., Ltd
__________________________________________________________________
Inventory in Unit
Year1 January February March April May June July August September October November December
Beging inventory 4404 5442 6073 8331 10997 13662 13072 13296 12707 11303 9086 7275
Sales in unit 2441 2848 1221 814 814 4069 3255 4069 4883 5696 5290 5290
Grape Cake 339 395 169 113 113 564 451 564 677 790 734 734
Choco Mango Cake 285 333 143 95 95 475 380 475 570 665 618 618
Buco(Young coconut) 253 295 127 84 84 422 337 422 506 590 548 548
Almond Brownie 239 279 119 80 80 398 318 398 478 557 517 517
Cereal Cookie (250 g.) 264 308 132 88 88 440 352 440 527 615 571 571
Coffee (small size) 135 158 68 45 45 226 181 226 271 316 293 293
Coffee (Medium size) 107 125 53 36 36 178 143 178 214 249 232 232
Coffee (Big size) 356 416 178 119 119 594 475 594 713 832 772 772
Strawberry Cake 463 541 232 154 154 772 618 772 927 1081 1004 1004
Total sale in unit 2441 2848 1221 814 814 4069 3255 4069 4883 5696 5290 5290
Ending inventory 1963 2594 4852 7517 10183 9593 9817 9227 7824 5607 3796 1986
Year2 January February March April May June July August September October November December
Beging inventory 5454 7455 6728 8659 10786 12351 12665 11469 8900 6192 6690 6402
Sales in unit 3255 4069 1221 814 1221 2441 4069 5696 6103 2848 3662 5290
Grape Cake 451 564 169 113 169 339 564 790 846 395 508 734
Choco Mango Cake 380 475 143 95 143 285 475 665 713 333 428 618
Buco(Young coconut) 337 422 127 84 127 253 422 590 633 295 380 548
Almond Brownie 318 398 119 80 119 239 398 557 597 279 358 517
Cereal Cookie (250 g.) 352 440 132 88 132 264 440 615 659 308 396 571
Coffee (small size) 181 226 68 45 68 135 226 316 339 158 203 293
Coffee (Medium size) 143 178 53 36 53 107 178 249 267 125 160 232
Coffee (Big size) 475 594 178 119 178 356 594 832 891 416 535 772
Strawberry Cake 618 772 232 154 232 463 772 1081 1158 541 695 1004
Total sale in unit 3255 4069 1221 814 1221 2441 4069 5696 6103 2848 3662 5290
Ending inventory 4185 3386 5508 7845 9565 9910 8596 5773 2797 3344 3028 1113
Year3 January February March April May June July August September October November December
Beging inventory 7659 7691 8146 10273 12698 14978 13296 12140 11053 10032 8221 6095
Sales in unit 3617 3165 1356 904 904 4973 4521 4521 4521 5425 5877 5425
Grape Cake 502 439 188 125 125 690 627 627 627 752 815 752
Choco Mango Cake 422 370 158 106 106 581 528 528 528 634 686 634
Buco(Young coconut) 375 328 141 94 94 515 469 469 469 562 609 562
Almond Brownie 354 310 133 88 88 486 442 442 442 531 575 531
Cereal Cookie (250 g.) 391 342 147 98 98 537 488 488 488 586 635 586
Coffee (small size) 201 176 75 50 50 276 251 251 251 301 326 301
Coffee (Medium size) 158 139 59 40 40 218 198 198 198 238 257 238
Coffee (Big size) 528 462 198 132 132 726 660 660 660 792 858 792
Strawberry Cake 686 601 257 172 172 944 858 858 858 1030 1115 1030
Total sale in unit 3617 3165 1356 904 904 4973 4521 4521 4521 5425 5877 5425
Ending inventory 4042 4526 6789 9369 11794 10005 8775 7619 6532 4606 2344 670
Year4 January February March April May June July August September October November December
Beging inventory 4886 5183 4516 7217 10344 12929 12586 9854 8134 7408 7655 6939
Sales in unit 3913 4891 1467 978 1467 4402 6847 5869 4891 3913 4891 5380
Grape Cake 543 678 203 136 203 610 950 814 678 543 678 746
Choco Mango Cake 457 571 171 114 171 514 800 685 571 457 571 628
Buco(Young coconut) 406 507 152 101 152 456 710 608 507 406 507 558
Almond Brownie 383 478 144 96 144 431 670 574 478 383 478 526
Cereal Cookie (250 g.) 423 528 159 106 159 476 740 634 528 423 528 581
Coffee (small size) 217 271 81 54 81 244 380 326 271 217 271 298
Coffee (Medium size) 171 214 64 43 64 193 300 257 214 171 214 236
Coffee (Big size) 571 714 214 143 214 643 1000 857 714 571 714 785
Strawberry Cake 743 928 278 186 278 835 1299 1114 928 743 928 1021
Total sale in unit 3913 4891 1467 978 1467 4402 6847 5869 4891 3913 4891 5380
Ending inventory 973 292 3049 6239 8877 8527 5739 3985 3244 3496 2764 1559
80
Happy Time Bakery Co., Ltd
__________________________________________________________________
Year5 January February March April May June July August September October November December
Beging inventory 5757 4917 5085 7727 10811 13834 10851 8918 9006 8101 7215 5851
Sales in unit 5055 4044 1517 1011 1011 7077 6066 4044 5055 5055 5561 5055
Grape Cake 701 561 210 140 140 982 841 561 701 701 771 701
Choco Mango Cake 590 472 177 118 118 827 708 472 590 590 649 590
Buco(Young coconut) 524 419 157 105 105 734 629 419 524 524 576 524
Almond Brownie 494 396 148 99 99 692 593 396 494 494 544 494
Cereal Cookie (250 g.) 546 437 164 109 109 765 655 437 546 546 601 546
Coffee (small size) 280 224 84 56 56 393 337 224 280 280 308 280
Coffee (Medium size) 221 177 66 44 44 310 266 177 221 221 244 221
Coffee (Big size) 738 590 221 148 148 1033 886 590 738 738 812 738
Strawberry Cake 959 768 288 192 192 1343 1151 768 959 959 1055 959
Total sale in unit 5055 4044 1517 1011 1011 7077 6066 4044 5055 5055 5561 5055
Ending inventory 702 873 3569 6716 9800 6756 4784 4874 3951 3046 1654 795
81
Happy Time Bakery Co., Ltd
__________________________________________________________________
Inventory in Cash
Year1 January February March April May June July August September October November December
Beging inventory 44,040 54,418 60,728 83,312 109,966 136,620 130,723 132,963 127,066 113,030 90,857 72,753
Cost of goods sold 24,413 28,482 12,207 8,138 8,138 40,689 32,551 40,689 48,827 56,965 52,896 52,896
Grape Cake 3,386 3,950 1,693 1,129 1,129 5,643 4,514 5,643 6,772 7,900 7,336 7,336
Choco Mango Cake 2,851 3,326 1,426 950 950 4,752 3,802 4,752 5,702 6,653 6,178 6,178
Buco(Young coconut) 2,530 2,952 1,265 843 843 4,217 3,374 4,217 5,061 5,904 5,483 5,483
Almond Brownie 2,388 2,786 1,194 796 796 3,980 3,184 3,980 4,776 5,572 5,174 5,174
Cereal Cookie (250 g.) 2,637 3,077 1,319 879 879 4,396 3,516 4,396 5,275 6,154 5,714 5,714
Coffee (small size) 1,354 1,580 677 451 451 2,257 1,806 2,257 2,709 3,160 2,934 2,934
Coffee (Medium size) 1,069 1,247 535 356 356 1,782 1,426 1,782 2,138 2,495 2,317 2,317
Coffee (Big size) 3,564 4,158 1,782 1,188 1,188 5,940 4,752 5,940 7,128 8,316 7,722 7,722
Strawberry Cake 4,633 5,405 2,317 1,544 1,544 7,722 6,178 7,722 9,266 10,811 10,039 10,039
Total sale in unit 24,413 28,482 12,207 8,138 8,138 40,689 32,551 40,689 48,827 56,965 52,896 52,896
Ending inventory 19,627 25,936 48,521 75,175 101,828 95,931 98,171 92,274 78,239 56,066 37,962 19,858
Year2 January February March April May June July August September October November December
Beging inventory 54,540 74,550 67,283 86,589 107,860 123,514 126,651 114,695 89,004 61,923 66,900 64,025
Cost of goods sold 32,551 40,689 12,207 8,138 12,207 24,413 40,689 56,965 61,034 28,482 36,620 52,896
Grape Cake 4,514 5,643 1,693 1,129 1,693 3,386 5,643 7,900 8,465 3,950 5,079 7,336
Choco Mango Cake 3,802 4,752 1,426 950 1,426 2,851 4,752 6,653 7,128 3,326 4,277 6,178
Buco(Young coconut) 3,374 4,217 1,265 843 1,265 2,530 4,217 5,904 6,326 2,952 3,796 5,483
Almond Brownie 3,184 3,980 1,194 796 1,194 2,388 3,980 5,572 5,970 2,786 3,582 5,174
Cereal Cookie (250 g.) 3,516 4,396 1,319 879 1,319 2,637 4,396 6,154 6,593 3,077 3,956 5,714
Coffee (small size) 1,806 2,257 677 451 677 1,354 2,257 3,160 3,386 1,580 2,031 2,934
Coffee (Medium size) 1,426 1,782 535 356 535 1,069 1,782 2,495 2,673 1,247 1,604 2,317
Coffee (Big size) 4,752 5,940 1,782 1,188 1,782 3,564 5,940 8,316 8,910 4,158 5,346 7,722
Strawberry Cake 6,178 7,722 2,317 1,544 2,317 4,633 7,722 10,811 11,583 5,405 6,950 10,039
Total sale in unit 32,551 40,689 12,207 8,138 12,207 24,413 40,689 56,965 61,034 28,482 36,620 52,896
Ending inventory 41,846 33,861 55,076 78,451 95,653 99,101 85,962 57,730 27,971 33,440 30,280 11,129
Year3 January February March April May June July August September October November December
Beging inventory 76,586 76,906 81,457 102,735 126,985 149,780 132,960 121,398 110,531 100,315 82,213 60,948
Cost of goods sold 36,168 31,647 13,563 9,042 9,042 49,731 45,210 45,210 45,210 54,252 58,773 54,252
Grape Cake 5,016 4,389 1,881 1,254 1,254 6,897 6,270 6,270 6,270 7,524 8,151 7,524
Choco Mango Cake 4,224 3,696 1,584 1,056 1,056 5,808 5,280 5,280 5,280 6,336 6,864 6,336
Buco(Young coconut) 3,749 3,280 1,406 937 937 5,155 4,686 4,686 4,686 5,623 6,092 5,623
Almond Brownie 3,538 3,095 1,327 884 884 4,864 4,422 4,422 4,422 5,306 5,749 5,306
Cereal Cookie (250 g.) 3,907 3,419 1,465 977 977 5,372 4,884 4,884 4,884 5,861 6,349 5,861
Coffee (small size) 2,006 1,756 752 502 502 2,759 2,508 2,508 2,508 3,010 3,260 3,010
Coffee (Medium size) 1,584 1,386 594 396 396 2,178 1,980 1,980 1,980 2,376 2,574 2,376
Coffee (Big size) 5,280 4,620 1,980 1,320 1,320 7,260 6,600 6,600 6,600 7,920 8,580 7,920
Strawberry Cake 6,864 6,006 2,574 1,716 1,716 9,438 8,580 8,580 8,580 10,296 11,154 10,296
Total sale in unit 36,168 31,647 13,563 9,042 9,042 49,731 45,210 45,210 45,210 54,252 58,773 54,252
Ending inventory 40,418 45,259 67,894 93,693 117,943 100,049 87,750 76,188 65,321 46,063 23,440 6,696
Year4 January February March April May June July August September October November December
Beging inventory 48,858 51,832 45,161 72,174 103,440 129,288 125,861 98,537 81,345 74,083 76,553 69,387
Cost of goods sold 39,127 48,909 14,673 9,782 14,673 44,018 68,473 58,691 48,909 39,127 48,909 53,800
Grape Cake 5,426 6,783 2,035 1,357 2,035 6,105 9,496 8,140 6,783 5,426 6,783 7,461
Choco Mango Cake 4,570 5,712 1,714 1,142 1,714 5,141 7,997 6,854 5,712 4,570 5,712 6,283
Buco(Young coconut) 4,056 5,069 1,521 1,014 1,521 4,562 7,097 6,083 5,069 4,056 5,069 5,576
Almond Brownie 3,827 4,784 1,435 957 1,435 4,305 6,697 5,741 4,784 3,827 4,784 5,262
Cereal Cookie (250 g.) 4,227 5,284 1,585 1,057 1,585 4,755 7,397 6,340 5,284 4,227 5,284 5,812
Coffee (small size) 2,171 2,713 814 543 814 2,442 3,798 3,256 2,713 2,171 2,713 2,985
Coffee (Medium size) 1,714 2,142 643 428 643 1,928 2,999 2,570 2,142 1,714 2,142 2,356
Coffee (Big size) 5,712 7,140 2,142 1,428 2,142 6,426 9,996 8,568 7,140 5,712 7,140 7,854
Strawberry Cake 7,426 9,282 2,785 1,856 2,785 8,354 12,995 11,138 9,282 7,426 9,282 10,210
Total sale in unit 39,127 48,909 14,673 9,782 14,673 44,018 68,473 58,691 48,909 39,127 48,909 53,800
Ending inventory 9,731 2,923 30,488 62,392 88,768 85,270 57,388 39,846 32,436 34,956 27,644 15,587
Year5 January February March April May June July August September October November December
Beging inventory 57,571 49,174 50,853 77,269 108,112 138,337 108,508 89,183 90,062 81,015 72,149 58,505
Cost of goods sold 50,553 40,442 15,166 10,111 10,111 70,774 60,664 40,442 50,553 50,553 55,608 50,553
Grape Cake 7,011 5,609 2,103 1,402 1,402 9,815 8,413 5,609 7,011 7,011 7,712 7,011
Choco Mango Cake 5,904 4,723 1,771 1,181 1,181 8,266 7,085 4,723 5,904 5,904 6,494 5,904
Buco(Young coconut) 5,240 4,192 1,572 1,048 1,048 7,336 6,288 4,192 5,240 5,240 5,764 5,240
Almond Brownie 4,945 3,956 1,483 989 989 6,922 5,934 3,956 4,945 4,945 5,439 4,945
Cereal Cookie (250 g.) 5,461 4,369 1,638 1,092 1,092 7,646 6,553 4,369 5,461 5,461 6,007 5,461
Coffee (small size) 2,804 2,244 841 561 561 3,926 3,365 2,244 2,804 2,804 3,085 2,804
Coffee (Medium size) 2,214 1,771 664 443 443 3,100 2,657 1,771 2,214 2,214 2,435 2,214
Coffee (Big size) 7,380 5,904 2,214 1,476 1,476 10,332 8,856 5,904 7,380 7,380 8,118 7,380
Strawberry Cake 9,594 7,675 2,878 1,919 1,919 13,432 11,513 7,675 9,594 9,594 10,553 9,594
Total sale in unit 50,553 40,442 15,166 10,111 10,111 70,774 60,664 40,442 50,553 50,553 55,608 50,553
Ending inventory 7,018 8,732 35,687 67,159 98,001 67,563 47,844 48,741 39,509 30,462 16,540 7,952
82
Happy Time Bakery Co., Ltd
__________________________________________________________________
Adjustedment in Cash
Year1 January February March April May June July August September October November December
Beging invetory 44,040 54,418 60,728 83,312 109,966 136,620 130,723 132,963 127,066 113,030 90,857 72,753
Ending inventory 19,627 25,936 48,521 75,175 101,828 95,931 98,171 92,274 78,239 56,066 37,962 19,858
Change in inventory 24,413 28,482 12,207 8,138 8,138 40,689 32,551 40,689 48,827 56,965 52,896 52,896
Year2 January February March April May June July August September October November December
Beging invetory 54,540 74,550 67,283 86,589 107,860 123,514 126,651 114,695 89,004 61,923 66,900 64,025
Ending inventory 41,846 33,861 55,076 78,451 95,653 99,101 85,962 57,730 27,971 33,440 30,280 11,129
Change in inventory 12,694 40,689 12,207 8,138 12,207 24,413 40,689 56,965 61,034 28,482 36,620 52,896
Year3 January February March April May June July August September October November December
Beging invetory 76,586 76,906 81,457 102,735 126,985 149,780 132,960 121,398 110,531 100,315 82,213 60,948
Ending inventory 40,418 45,259 67,894 93,693 117,943 100,049 87,750 76,188 65,321 46,063 23,440 6,696
Change in inventory 36,168 31,647 13,563 9,042 9,042 49,731 45,210 45,210 45,210 54,252 58,773 54,252
Year4 January February March April May June July August September October November December
Beging invetory 48,858 51,832 45,161 72,174 103,440 129,288 125,861 98,537 81,345 74,083 76,553 69,387
Ending inventory 9,731 2,923 30,488 62,392 88,768 85,270 57,388 39,846 32,436 34,956 27,644 15,587
Change in inventory 39,127 48,909 14,673 9,782 14,673 44,018 68,473 58,691 48,909 39,127 48,909 53,800
Year5 January February March April May June July August September October November December
Beging invetory 57,571 49,174 50,853 77,269 108,112 138,337 108,508 89,183 90,062 81,015 72,149 58,505
Ending inventory 7,018 8,732 35,687 67,159 98,001 67,563 47,844 48,741 39,509 30,462 16,540 7,952
Change in inventory 50,553 40,442 15,166 10,111 10,111 70,774 60,664 40,442 50,553 50,553 55,608 50,553
83
Happy Time Bakery Co., Ltd
__________________________________________________________________
Depreciation
Investment cost
Total Depreciation of 5 year
Investment Amount Depreciat Annual DepMonthly Dept Investmen Year1 Year2 Year3 Year4 Year5
Building 3,500,000 20% 700000 58333 Building 58333 58333 58333 58333 58333
Vehicle 393,000 5% 19650 1638 Vehicle 1638 1638 1638 1638 1638
Machine A 224,010 5% 11201 933 Machine A 933 933 933 933 933
Machine B 181,400 5% 9070 756 Machine B 756 756 756 756 756
Computer 36,166 3% 1085 90 Computer 90 90 90 90 90
Total 4,334,576 0 741,005 61,750 Total 61750 61750 61750 61750 61750
Year 1
Depreciation / Unit: Baht
investment amount January February March April May June July August September October November December Total
Building 3,500,000 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 700,000.00
Vehicle 393,000 1,637.50 1,637.50 1,637.50 1,637.50 1,637.50 1,637.50 1,637.50 1,637.50 1,637.50 1,637.50 1,637.50 1,637.50 19,650.00
Machine A 224,010 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 11,200.50
Machine B 181,400 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 9,070.00
Computer 36,166 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 1,084.98
Total 4,334,576 61,750.46 61,750.46 61,750.46 61,750.46 61,750.46 61,750.46 ###### ###### ###### ###### ###### ###### 741,005.48
Year 2
Depreciation / Unit: Baht
investment amount January February March April May June July August September October November December Total
Building 3,500,000 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 699,999.96
Vehicle 393,000 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 19,650.00
Machine A 224,010 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 11,200.56
Machine B 181,400 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 9,069.96
Computer 36,166 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 1,085.04
Total 4334576 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 741,005.52
Year 3
Depreciation / Unit: Baht
investment amount January February March April May June July August September October November December Total
Building 3,500,000 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 699,999.96
Vehicle 393,000 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 19,650.00
Machine A 224,010 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 11,200.56
Machine B 181,400 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 9,069.96
Computer 36,166 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 1,085.04
Total 4334576 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 741,005.52
Year 4
Depreciation / Unit: Baht
investment amount January February March April May June July August September October November December Total
Building 3,500,000 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 699,999.96
Vehicle 393,000 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 19,650.00
Machine A 224,010 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 11,200.56
Machine B 181,400 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 9,069.96
Computer 36,166 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 1,085.04
Total 4334576 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 741,005.52
Year 5
Depreciation / Unit: Baht
investment amount January February March April May June July August September October November December Total
Building 3,500,000 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 58,333.33 699,999.96
Vehicle 393,000 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 1,638 19,650.00
Machine A 224,010 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 933.38 11,200.56
Machine B 181,400 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 755.83 9,069.96
Computer 36,166 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 90.42 1,085.04
Total 4334576 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 61750 741,005.52
84
Happy Time Bakery Co., Ltd
__________________________________________________________________
Marketing Expense
Year1 January February March April May June July August September October November December total
Leaflet 700 700 100 525 100 2,125
Member card 534 534 534 534 534 534 534 534 534 534 534 534 6,408
Internet 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Special days Board 350 350 350 350 350 1,750
Total MKT Expense 1,884 1,884 934 1,359 1,284 834 834 1,184 834 834 834 1,184 13,883
Year2 January February March April May June July August September October November December total
Leaflet 0 0 0 0 0 0 0 0 0 0 0 0 0
Member card 583 583 583 583 583 583 583 583 583 583 583 583 6,996
Internet 350 350 350 350 350 350 350 350 350 350 350 350 4,200
Special days Board 350 350 350 350 350 1750
Total MKT Expense 1,283 1,283 933 933 1,283 933 933 1,283 933 933 933 1,283 12,946
Year3 January February March April May June July August September October November December total
Leaflet 0 0 0 0 0 0 0 0 0 0 0 0 0
Member card 600 600 600 600 600 600 600 600 600 600 600 600 7,200
Internet 350 350 350 350 350 350 350 350 350 350 350 350 4,200
Special days Board 350 350 350 350 350 1750
Total MKT Expense 1,300 1,300 950 950 1,300 950 950 1,300 950 950 950 1,300 13,150
Year4 January February March April May June July August September October November December total
Leaflet 525 525 1,050
Member card 600 600 600 600 600 600 600 600 600 600 600 600 7,200
Internet 350 350 350 350 350 350 350 350 350 350 350 350 4,200
Special days Board 350 350 350 350 350 1,750
Total MKT Expense 1,825 1,825 950 950 1,300 950 950 1,300 950 950 950 1,300 14,200
Year5 January February March April May June July August September October November December total
Leaflet - - - - - - -
Member card 800 800 800 800 800 800 800 800 800 800 800 800 9,600
Internet 350 350 350 350 350 350 350 350 350 350 350 350 4,200
Special days Board 350 350 350 350 350 1,750
Total MKT Expense 1,500 1,500 1,150 1,150 1,500 1,150 1,150 1,500 1,150 1,150 1,150 1,500 15,550
85
Happy Time Bakery Co., Ltd
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Year2
Department EmployeeSalary January February March April May June July August SeptembeOctober Novembe Decembe Total
Accountant 1 9,000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 108000
Marketing 1 9,000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000 108000
Delivery staff 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
House Keeper 1 5,200 5200 5200 5200 5200 5200 5200 5200 5200 5200 5200 5200 5200 62400
Waiter 2 5,700 11400 11400 11400 11400 11400 11400 11400 11400 11400 11400 11400 11400 136800
Security 2 5,200 10400 10400 10400 10400 10400 10400 10400 10400 10400 10400 10400 10400 124800
Total 9 39600 56000 56000 56000 56000 56000 56000 56000 56000 56000 56000 56000 56000 672000
Year3
Department EmployeeSalary January February March April May June July August SeptembeOctober Novembe Decembe Total
Accountant 1 10,000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 120000
Marketing 1 10,000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 120000
Delivery staff 2 6,000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 144000
House Keeper 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Waiter 2 6,000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 144000
Security 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Total 10 43000 66000 66000 66000 66000 66000 66000 66000 66000 66000 66000 66000 66000 792000
Year4
Department EmployeeSalary January February March April May June July August SeptembeOctober Novembe Decembe Total
Accountant 1 12,000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 144000
Marketing 1 12,000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 12000 144000
Delivery staff 3 6,000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
House Keeper 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Waiter 3 6,200 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 223200
Security 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Total 12 47200 82600 82600 82600 82600 82600 82600 82600 82600 82600 82600 82600 82600 991200
Year5
Department EmployeeSalary January February March April May June July August SeptembeOctober Novembe Decembe Total
Accountant 1 15,000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000
Marketing 1 15,000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000
Delivery staff 3 6,000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
House Keeper 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Waiter 3 6,200 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 18600 223200
Security 2 5,500 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 132000
Total 12 53200 88600 88600 88600 88600 88600 88600 88600 88600 88600 88600 88600 88600 1063200
86
Happy Time Bakery Co., Ltd
__________________________________________________________________
Production Cost
Year1
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
cost of direct material 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 5,636 57160
Total cost of direct material 4684 4684 4684 4684 4684 4684 4684 4684 4684 4684 4684 5636 57160
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 18,000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
Total direct labour cost 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,200 24,200
Water 150 150 100 100 100 100 100 100 100 100 100 150 1,350
depreciation on the factory equipment 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 38,772
Total MFG over head 5,381 5,381 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,581 64,322
Year1 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 28065 28065 28015 28015 28015 28015 28015 28015 28015 28015 28015 29217 337,482
Year2
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
cost of direct material 5,636 5,636 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 4,684 6,588 60016
Total cost of direct material 5636 5636 4684 4684 4684 4684 4684 4684 4684 4684 4684 6588 60016
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 18,000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
Total direct labour cost 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 18000 216000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,300 2,300 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,500 25,100
Water 150 150 100 100 100 100 100 100 100 100 100 150 1,350
depreciation on the factory equipment 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 38,772
Total MFG over head 5,681 5,681 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,331 5,881 65,222
Year2 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 29317 29317 28015 28015 28015 28015 28015 28015 28015 28015 28015 30469 341,238
Year3
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
Average cost of direct material 6,588 6,588 5,636 5,636 5,636 5,636 5,636 5,636 5,636 5,636 6,588 8,493 73345
Total cost of direct material 6588 6588 5636 5636 5636 5636 5636 5636 5636 5636 6588 8493 73345
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 19,500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 234000
Total direct labour cost 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 234000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,500 2,500 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,700 25,700
Water 150 150 120 120 120 120 120 120 120 120 120 200 1,580
depreciation on the factory equipment 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 3,231 38,772
Total MFG over head 5,881 5,881 5,351 5,351 5,351 5,351 5,351 5,351 5,351 5,351 5,351 6,131 66,052
Year3 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 31969 31969 30487 30487 30487 30487 30487 30487 30487 30487 31439 34124 373,397
Year4
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
cost of direct material 8,493 8,493 6,588 8,493 6,588 6,588 6,588 6,588 6,588 6,588 6,588 10,612 88795
Total cost of direct material 8493 8493 6588 8493 6588 6588 6588 6588 6588 6588 6588 10612 88795
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 19,500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 234000
Total direct labour cost 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 19500 234000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,700 2,700 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,510 27,710
Water 170 170 150 150 150 150 150 150 150 150 150 200 1,890
depreciation on the factory equipment 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 40,800
Total MFG over head 6,270 6,270 5,750 5,750 5,750 5,750 5,750 5,750 5,750 5,750 5,750 6,110 70,400
Year4 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 34263 34263 31838 33743 31838 31838 31838 31838 31838 31838 31838 36222 393,195
87
Happy Time Bakery Co., Ltd
__________________________________________________________________
Year5
Direct Material January February March April May June July August SeptembeOctober NovemberDecemberTotal
cost of direct material 10,612 12,221 8,493 8,493 8,493 8,493 8,493 12,221 8,493 8,493 10,612 12,221 117338
Total cost of direct material 10612 12221 8493 8493 8493 8493 8493 12221 8493 8493 10612 12221 117338
Direct Labour January February March April May June July August SeptembeOctober NovemberDecemberTotal
Labour 21,000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 252000
Total direct labour cost 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 252000
MFG Over head January February March April May June July August SeptembeOctober NovemberDecember Total
Electricity 2,700 2,700 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,800 29,800
Water 200 200 170 170 170 170 170 170 170 170 170 230 2,160
depreciation on the factory equipment 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 40,800
Total MFG over head 6,300 6,300 5,970 5,970 5,970 5,970 5,970 5,970 5,970 5,970 5,970 6,430 72,760
Year5 January February March April May June July August SeptembeOctober NovemberDecemberTotal
Total production cost 37912 39521 35463 35463 35463 35463 35463 39191 35463 35463 37582 39651 442,098
88
Happy Time Bakery Co., Ltd
__________________________________________________________________
Pre-Operating Cost
Equipment 236,570
Decoration 300,000
Total 536,570
89
Happy Time Bakery Co., Ltd
__________________________________________________________________
Member
1.
Personal Details
Educational
90
Happy Time Bakery Co., Ltd
__________________________________________________________________
2.
Personal Details
Educational
91
Happy Time Bakery Co., Ltd
__________________________________________________________________
3.
Personal Details
Name: Miss Palida Kawichai
ID: 5031205047
Date of Birth: August 10, 1988
Age: 22 years
Marital Status: Single
Bloods Type: A
Nationality: Thai
Religion: Buddhism
Permanent Address: 73 m.6, Toung-fai, Moung, Lampang
Telephone Number: 087-6602758
E-mail address : beerkavi@hotmail.com
Educational
92
Happy Time Bakery Co., Ltd
__________________________________________________________________
4.
Personal Details
Educational
93
Happy Time Bakery Co., Ltd
__________________________________________________________________
5.
Personal Details
Name: Miss Sivaporn Thepkom.
ID: 5031205080
Date of Birth: Ausgst 29, 1989
Age: 21 years
Marital Status: Single
Bloods Type: B
Nationality: Thai
Religion: Catholic
Permanent Address: 12 m.6, banpong, wingpapao, ChiangRai
Telephone Number: 0841515421
E-mail address : t_ang_tun@hotmail.com
Educational
94
Happy Time Bakery Co., Ltd
__________________________________________________________________
6.
Personal Details
Educational
95
Happy Time Bakery Co., Ltd
__________________________________________________________________
7.
Personal Details
Educational
96
Happy Time Bakery Co., Ltd
__________________________________________________________________
8.
Personal Details
Educational
97